Petition - Trinity Place FlintTwp.pdf
Trinity Place Investments LLC Petitioner Vs. Township Of Flint Respondent · 26-000752-TT
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Petition Page 1 STATE OF MICHIGAN DEPARTMENT OF LICENSING & REGULATORY AFFAIRS MICHIGAN TAX TRIBUNAL TRINITY PLACE INVESTMENTS, LLC, Docket No. 26- Parcel Nos. 07-25-300-054 Petitioner, 07-25-553-001 07-25-553-002 07-25-553-003 07-25-553-004 v. 07-25-553-005 TOWNSHIP OF FLINT, Respondent. Brian E. Etzel (P54905) WILLIAMS, WILLIAMS, RATTNER & PLUNKETT, PC Attorneys for Petitioner 380 N. Old Woodward Ave., Ste. 300 Birmingham, MI 48009 (248) 642-0333 bee@wwrplaw.com Entire Tribunal Property Tax Petition Petitioner Trinity Place Investments, 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 Trinity Place Investments, LLC, is a Michigan limited liability company with its registered office located at 379 East Second Street, Imlay City, MI 48444. 2. Respondent Flint Township is a Michigan township with its primary offices located at 1490 S. Dye Road, Flint, MI 48532. The Subject Properties 3. Petitioner owns properties identified as follows:
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Petition Page 2 Address Parcel No 3500 Hammerberg 07-25-300-054 3404 Southgate 07-25-553-001 3492 Southgate 07-25-553-002 3480 Southgate 07-25-553-003 3468 Southgate 07-25-553-004 3454 Southgate 07-25-553-005 These parcels are physically contiguous to each other. They are referred to collectively in this Petition as the “Subject Properties.” 4. The Subject Properties are in Genesee County and are within the Flint Community school district. 5. Respondent possesses jurisdiction to assess and collect property taxes for the Subject Properties. The 2026 Assessments 6. For the 2026 tax year, Respondent classified the Subject Properties as commercial real property. 7. For the 2026 tax year, Respondent established the Subject Properties’ assessments for property taxes in the amounts set forth in paragraph 1 of the attached Multiple Parcel Form. 8. Petitioner contends that lawful assessments of the Subject Properties for the 2026 tax year cannot exceed the amounts set forth in paragraph 2 of the attached Multiple Parcel Form. 9. The amounts in dispute therefore equal the amounts identified in paragraph 3 of the attached Multiple Parcel Form. 10. This Petition presents issues involving the Subject Properties’ valuation for 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”),
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Petition Page 3 defines those terms, but reserves its right to assert issues involving losses should information supporting such issues become available. 11. The Subject Properties’ 2026 assessments (a) violate the Michigan Constitution, the GPTA, and other Michigan law, (b) are based on erroneous principles and information, (c) are based on the misapplication of valuation principles, and (d) otherwise violate Petitioner’s rights. 12. Petitioner does not assert that the Subject Properties’ 2026 assessments are not uniform aside from the lack of uniformity resulting from Respondent overestimating the Subject Properties’ values. Conclusion and Request for Relief WHEREFORE, Petitioner respectfully requests that this honorable Tribunal enter judgment revising the Subject Properties’ 2026 assessments to amounts that do not exceed Petitioner’s contentions of value set forth in paragraph 2 of the attached Multiple Parcel Form and granting Petitioner all other relief to which it is entitled under Michigan law. Respectfully Submitted, WILLIAMS WILLIAMS RATTNER & PLUNKETT PC By: /s/ Brian E. Etzel Brian E. Etzel (P54905) Dated: May 6, 2026 Attorneys for Petitioner
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Multiple Parcel Form Page 1 STATE OF MICHIGAN DEPARTMENT OF LICENSING & REGULATORY AFFAIRS MICHIGAN TAX TRIBUNAL TRINITY PLACE INVESTMENTS, LLC, Docket No. 26- Parcel Nos. 07-25-300-054 Petitioner, 07-25-553-001 07-25-553-002 07-25-553-003 07-25-553-004 v. 07-25-553-005 TOWNSHIP OF FLINT, Respondent. Brian E. Etzel (P54905) WILLIAMS, WILLIAMS, RATTNER & PLUNKETT, PC Attorneys for Petitioner 380 N. Old Woodward Ave., Ste. 300 Birmingham, MI 48009 (248) 642-0333 bee@wwrplaw.com Entire Tribunal Petition Multiple Parcel Form 1. The values established for the Subject Properties by Respondent’s March 2026 Board of Review are as follows: Parcel No. True Cash Value Assessed Value Taxable Value 07-25-300-054 1,203,800 601,900 502,311 07-25-553-001 76,000 38,000 36,766 07-25-553-002 234,400 117,200 100,271 07-25-553-003 272,000 136,000 119,965 07-25-553-004 272,400 136,200 120,071 07-25-553-005 466,400 233,200 202,978 Totals: 2,525,000 1,262,500 1,082,362
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Multiple Parcel Form Page 2 2. Petitioner contends that lawful 2026 assessments for the Subject Properties cannot exceed the following amounts: Parcel No. True Cash Value Assessed Value Taxable Value 07-25-300-054 715,000 357,500 357,500 07-25-553-001 45,000 22,500 22,500 07-25-553-002 139,000 69,500 69,500 07-25-553-003 162,000 81,000 81,000 07-25-553-004 162,000 81,000 81,000 07-25-553-005 277,000 138,500 138,500 Totals: 1,500,000 750,000 750,000 3. The amounts in dispute for the 2026 tax year are therefore as follows: Parcel No. True Cash Value Assessed Value Taxable Value 07-25-300-054 488,800 244,400 144,811 07-25-553-001 31,000 15,500 14,266 07-25-553-002 95,400 47,700 30,771 07-25-553-003 110,000 55,000 38,965 07-25-553-004 110,400 55,200 39,071 07-25-553-005 189,400 94,700 64,478 Totals: 1,025,000 512,500 332,362