Petition.pdf

Autozone Development, LLC Petitioner Vs. Township Of Scio Respondent · 26-001274-TT

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STATE OF MICHIGAN 

DEPARTMENT OF LICENSING & REGULATORY AFFAIRS 

MICHIGAN TAX TRIBUNAL 

 

 

AUTOZONE DEVELOPMENT, LLC, 

 

 

Petitioner, 

v. 

 

 

 

 

 

 

 

Docket No. 26- 

 

 

 

 

 

 

 

 

Parcel No. H -08-21-400-004 

SCIO TOWNSHIP, 

 

 

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 the Scio Township is a Michigan township with its principal 

offices located at 827 N. Zeeb Rd., Ann Arbor, Michigan 48103.

Page 2 

The Subject Property 

3. 

Petitioner is the party in interest in property identified as Parcel No. 

H-08-21-400-004, which is commonly known as 5740 Jackson Road, Ann Arbor, 

Michigan 48103 (the “Subject Property”). 

4. 

The Subject Property is located in Washtenaw County and is within the 

Ann Arbor Public Schools public school district. 

5. 

The Subject Property was designed to be used for, and is presently used 

for, retail purposes. 

The 2026 Property Tax Assessment 

6. 

Respondent possesses jurisdiction to assess and collect property taxes 

for the Subject Property. 

7. 

For the 2026 tax year, Respondent classified the Subject Property as 

commercial real property. 

8. 

For the 2026 tax year, Respondent established the Subject Property’s 

assessment for property taxes in the following amounts: 

True cash value 

 

Assessed value 

 

Taxable value 

$1,550,200 

 

$775,100 

 

 

$719,898 

A copy of the 2026 Notice of Assessment for the Subject Property is attached to this 

Petition as Exhibit A. 

9. 

Petitioner contends that a lawful assessment of the Subject Property for 

the 2026 tax year cannot exceed the following amounts: 

True cash value 

 

Assessed value 

 

Taxable value 

$1,000,000 

 

$500,000 

 

 

$500,000

Page 3 

10. 

The amounts in dispute therefore as follows: 

True cash value 

 

Assessed value 

 

Taxable value 

 $550,200 

 

$275,100 

 

 

$219,898 

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 2026 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 2026 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 2026 assessment to amounts that do 

not exceed the values set forth in Paragraph 9 of this Petition and granting Petitioner

Page 4 

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 22, 2026 

 

 

Attorneys for Petitioner

Exhibit A

or eget of True, 

THIS 

IS NOT A TAX BILL 

L-4400 

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.211.34c, as amended. This is a model assessment notice to be used by the local assessor. 

FROM SCIO TOWNSHIP ASSESSOR 

PARCEL IDENTIFICATION 

827 N ZEEB RD 

RECEIVED 

PARCEL NUMBER: 

H -08-21-400-004 

ANN ARBOR, MI 48103-1599 

PROPERTY ADDRESS: 

FEB 

1 8 2026 

5740 JACKSON RD 

ANN ARBOR, MI 48103 

a, 

.. 

| SCHOOL DISTRICT CODE: 

~~ 81010 

OWNER'S NAME & ADDRESS/PERSON NAMED ON ASSESSMENT ROLL: BN 

EXEMPTIONS 

SrA RXKRAAUTO*+MIXED AADC 493 

Ti2 

Pl 

### 

% Exempt 

As "Homeowners Principal Residence™: 

.00% 

AUTOZONE DEVELOPMENT LLC 

% Exempt 

As "Qualified Agricultural Property"; 

00% 

123 

S FRONT ST FL 

3 

i 

5 

MEMPHIS, 

TN 38103-3607 

% Exempt As "MBT Industrial Personal": 

00% 

Ul 

ele 

0 ye 

Pgs 

egg 

0] 

% Exempt 

As "MBT Commercial Personal’: 

00% 

Exempt 

As "Disabled Veteran or Survivin 

Fes 

9 

[7 Yes 

No 

Exempt As "Qualified Forest Property”: 

O Yes 

[X] 

No 

Exempt 

As "Development Property: 

[Yes 

[X] 

No 

LEGAL DESCRIPTION: 

COM AT E 1/4 COR OF SEC 21, TH S 87-36-30 W 1125.9 FT ON EW 1/4 LN TO POB, TH S 0-56-30 E 651.45 FT, TH N 79-31-30 W 

200 FT, TH N 0-56-30 W 606.9 FT, TH N 87-36-30 E 196.1 FT TO POB PART SE 1/4 SEC 21 T2S R5E 2.83 AC 

ACCORDING TO MCL 211.34c THIS PROPERTY IS CLASSIFIED AS: 

201 

Commercial 

PRIOR YEAR'S CLASSIFICATION IF DIFFERENT: 

201 

Commercial 

The change in taxable value will increase/decrease your tax bill 

PRIOR AMOUNT 

GRRE AMOUNT 

Siasseipeid 

for the 2026 

year by approximately: $1056 

YEAR: 

2025 

YEAR: 

2026 

CURRENT YEAR 

1. TAXABLE VALUE: 

700,972 

719,898 

18,926 

2. ASSESSED VALUE: 

851,300 

775,100 

-76,200 

3. TENTATIVE EQUALIZATION FACTOR: 

1.000 

4. STATE EQUALIZED VALUE (SEV): 

851,300 

775,100 

-76,200 

5. WAS THERE A TRANSFER OF OWNERSHIP IN025 

THAT RESULTED IN A TAXABLE VALUE UNCAPPING? [dyes 

No 

6. Assessor Change Reason(s): 

Market Adjustment 

The 2026 Inflation rate Multiplier is: 1.027 

Questions regarding the Notice of Assessment, Taxable Valuation, and Property Classification may be directed to the Following: 

Name: 

Telephone Number: 

Email Address: 

ANDREA L. GARRETT 

(734) 369-9400 

- 

ASSESSING@SCIOTOWNSHIPMI.GOV 

March Board of Review Appeal Information. The Board of Review will meet at the following dates and times: 

THE BOARD OF REVIEW IS SCHEDULED TO MEET ON MONDAY, MARCH 9, 2026, FROM 10:00 AM TO 1:00 PM & 2:00 PM TO 

5:00 PM AND TUESDAY, MARCH 10, 2026, FROM 2:00 PM TO 5:00 PM & 6:00 PM TO 9:00 PM AT THE SCIO TOWNSHIP HALL. 

IF YOU HAVE ANY QUESTIONS ABOUT THIS NOTICE OR NEED TO SCHEDULE AN APPOINTMENT WITH THE BOARD OF 

REVIEW, PLEASE CALL THE SCIO TOWNSHIP ASSESSOR'S OFFICE AT (734) 369-9400. 

6207

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