Autozone City of Mason Petition (01991666x7AF06).pdf
Autozone Development LLC, Petitioner Vs. City Of Mason, Respondent · 25-002078-TT
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Page 1 STATE OF MICHIGAN DEPARTMENT OF LICENSING & REGULATORY AFFAIRS MICHIGAN TAX TRIBUNAL AUTOZONE DEVELOPMENT, LLC, Petitioner, v. Docket No. 25- Parcel No. 33-19-10-08-130-005 CITY OF MASON, Respondent. Jason C. Long (P59244) Jerome P. Pesick (P29039) WILLIAMS, WILLIAMS, RATTNER & PLUNKETT, PC 380 N. Old Woodward Ave., Ste. 300 Birmingham, MI 48009 (248) 642-0333 Attorneys for Petitioner Entire Tribunal Property Tax Petition Petitioner Autozone Development, LLC, by and through its attorneys, Williams, Williams, Rattner & Plunkett, PC, states as follows for its Entire Tribunal Property Tax Petition. The Parties 1. Petitioner Autozone Development, LLC, is a foreign limited liability company with a registered office in Michigan located at 40600 E. Ann Arbor Rd., Ste. 201, Plymouth, Michigan 48170. 2. Respondent City of Mason is a Michigan municipal corporation with its principal offices located at 201 W. Ash St., Mason, Michigan 48854.
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Page 2 The Subject Property 3. Petitioner is the party in interest in property identified as Parcel No. 33-19-10-08-130-005, which is commonly known as 222 S. Cedar St., Mason, Michigan 48854 (the “Subject Property”). 4. The Subject Property is located in Ingham County and is within the Mason public school district. 5. The Subject Property was designed to be used for, and is presently used for, retail purposes. The 2025 Property Tax Assessment 6. Respondent possesses jurisdiction to assess and collect property taxes for the Subject Property. 7. For the 2025 tax year, Respondent classified the Subject Property as commercial real property. 8. For the 2025 tax year, Respondent established the Subject Property’s assessment for property taxes in the following amounts: True cash value Assessed value Taxable value $1,060,220 $530,110 $372,565 A copy of the Notice of Assessment is attached to this Petition as Exhibit A. 9. Petitioner contends that a lawful assessment of the Subject Property for the 2025 tax year cannot exceed the following amounts: True cash value Assessed value Taxable value $600,000 $300,000 $300,000
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Page 3 10. The amounts in dispute therefore as follows: True cash value Assessed value Taxable value $460,220 $230,110 $72,565 11. This Petition presents issues involving the Subject Property’s valuation for property tax assessment purposes. Petitioner does not believe that this Petition presents any issues arising out of “additions” or “losses” as the General Property Tax Act, MCL 211.1 et seq. (the “GPTA”), defines those terms, but reserves its right to assert issues involving losses should information supporting such issues become available. 12. The Subject Property’s 2025 assessment (a) violates the Michigan Constitution, the GPTA, and other Michigan law, (b) is based on erroneous principles and information, (c) is based on the misapplication of valuation principles, and (d) otherwise violates Petitioner’s rights. 13. Petitioner does not assert that the Subject Property’s 2025 assessment is not uniform aside from the lack of uniformity resulting from Respondent overestimating the Subject Property’s values. Conclusion and Request for Relief WHEREFORE, Petitioner respectfully requests that this honorable Tribunal enter judgment revising the Subject Property’s 2025 assessment to amounts that do not exceed the values set forth in Paragraph 9 of this Petition and granting
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Page 4 Petitioner all other relief to which it is entitled under Michigan law. Respectfully Submitted, WILLIAMS WILLIAMS RATTNER & PLUNKETT, PC By: /s/ Jason C. Long Jason C. Long (P59244) Jerome P. Pesick (P29039) Dated: May 31, 2025 Attorneys for Petitioner
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Exhibit A
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L-4400 PARCEL CODE NUMBER: 33-19-10-08-130-005 TO: 0002996 0.00% 0.00% % Exempt As “Qualified Agricultural Property”: FES 2 8 2025 0.00% % Exempt As “MBT Industrial Personal”: % Exempt As “MBT Commercial Personal:” WILSON C FRANCO Exempt As “Qualified Forest Property”: Yes No Exempt As “Development Property”: Yes No Tax Description: COM SW COR BLK 48, W 66 FT TO W LN CEDAR ST FOR POB, N 132 FT, W 297 FT, S 155.92 FT, E 297 FT, N 23.92 FT TO POB. SEC 8 T2N R1WCITY OF MASON, INGHAM CO. 1.06 ACRES ACCORDING TO MCL 211 .34c THIS PROPERTY IS CLASSIFIED AS: 201 COMMERCIAL PRIORYEAR’S CLASSIFICATION: 201 COMMERCIAL 1 . TAXABLE VALUE: 2. ASSESSED VALUE: 3. TENTATIVE EQUALIZATION FACTOR: 1.000 530,110 478,990 51,120 4. STATE EQUALIZED VALUE (SEV): The 2025 Inflation Rate Multiplier is: 1.031 APPEALS AT MASON CITY HALL ON MARCH 10, 2025 3 PM TO 9 PM. MARCH 11, 2025 9 AM TO 3 PM. TO APPEAL YOUR ASSESSMENT PLEASE CALL 517-676-9155 FOR AN APPOINTMENT. The change in taxable value will increase/decrease your tax bill for the 2025 year by approximately: $801 PROPERTY ADDRESS: 222 S CEDAR CURRENT TENTATIVE AMOUNT YEAR: 2025 CHANGE FROM PRIOR YEAR TO CURRENT YEAR PRINCIPAL RESIDENCE EXEMPTION % Exempt As “Homeowners Principal Residence”: Michigan Department of Treasury 1019 (Rev. 10-24) Email Address ASSESS@MASON.MI.US FROM: CITY OF MASON 201 WASH ST PO BOX 370 MASON, Ml 48854 Questions regarding the Notice of Assessment, Taxable Valuation, and Property Classification may be directed to the following: Name HEIDI ROENICKE 5. THERE WAS or WAS NOT A TRANSFER OF OWNERSHIP ON THIS PROPERTY IN 2024: Was Not 6. ASSESSOR CHANGE reason: Market Adjustment 372,565 530,110 11,202 51,120 PRIOR AMOUNT YEAR: 2024 361,363 478,990 Telephone Number (517) 676-9155 March Board of Review Appeal Information. The Board of Review will meet at the following dates and times: THIS IS NOT A TAX BILL Notice of Assessment, Taxable Valuation, and Property Classification This form is issued under the authority of Public Act 206 of 1893, Sec. 211.24c and Sec.21 1.34c, as amended. This is a model assessment notice to be used by the local assessor. PARCEL IDENTIFICATION 0.00% E B I,,iiiiItiIII AUTOZONE DEVELOPMENT LLC 123 S FRONT ST MEMPHIS TN 38103-3607