Petition for Willowbrook MF Properties re Clemens Development (Property.pdf
Willowbrook Mf Properties, LLC Petitioner Vs. City Of Coldwater Respondent · 26-000969-TT
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STATE OF MICHIGAN DEPARTMENT OF LICENSING & REGULATORY AFFAIRS MICHIGAN ADMINISTRATIVE HEARING SYSTEM MICHIGAN TAX TRIBUNAL WILLOWBROOK MF PROPERTIES, LLC, Petitioner, MTT Docket No. _______________ v. CITY OF COLDWATER, Respondent. Adam J. Brody (P62035) Deborah I. Ondersma (P55907) VARNUM LLP Attorneys for Petitioner(s) 333 Bridge Street, N.W. P.O. Box 352 Grand Rapids, MI 49501-0352 (616) 336-6000 ajbrody@varnumlaw.com diondersma@varnumlaw.com _____________________________________ PETITION Petitioner, Willowbrook MF Properties, LLC, by and through its attorneys, VARNUM,LLP, states the following for their Petition against Respondent, City of coldwater: 1. Petitioner, Willowbrook MF Properties, LLC’s, principal place of business is 2700 Clemens Road, Hatfield, PA 19440. 2. Petitioner is the owner of and/or the party in interest with respect to the subject real property (the "Property") which is located in City of Coldwater, Branch County, Michigan, and is more particularly described as: Parcel No. Property Address 12-302-000-002-100-03 421 N. Willowbrook Rd., Coldwater, MI 49036
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2
3.
Respondent, the City of Coldwater ("Respondent"), assesses, levies and collects the
property taxes on the Property.
4.
The Property is located in Branch County and is located with the Coldwater
Community Schools District.
5.
The Property is classified as Commercial-Improved real property.
6.
Because the Property is classified as commercial real property, no appeal to
Respondent's Board of Review was required.
7.
The tax year(s) at issue are: 2026
8.
The Tax Year 2026 values for the Property as established by Respondent’s Board
of Review are:
Tax
year
Permanent Parcel Number
True Cash Value
Assessed/State
Equalized Value
Taxable
Value
2026
12-302-000-002-100-03
$52,774,100
$26,387,050
$26,387,050
9.
Petitioner contends the correct values for the Property are:
Tax
year
Permanent Parcel Number
True Cash Value
Assessed/State
Equalized Value
Taxable
Value
2026
12-302-000-002-100-03
$40,000,000
$20,000,000
$20,000,000
10.
The values in dispute for the Property are:
Tax
year
Permanent Parcel Number
True Cash Value
Assessed/State
Equalized Value
Taxable
Value
2026
12-302-000-002-100-03
$12,774,100
$6,387,050
$6,387,050
11.
Petitioner requests the reduction of the Property's true cash, assessed, state
equalized and taxable value as outlined above in paragraph 9. Petitioner further requests a refund
with interest of taxes paid due to the original, incorrect assessment and any other relief this
Tribunal deems appropriate.Page 3
3 12. This matter involves issues relating to (a) valuation, (b) assessment, (c) taxable value, (d) equal protection, and (e) uniformity. Petitioner is not aware of a dispute as to the value of an addition to the taxable value. 13. The 2026 values imposed on the Property, and the taxes to be levied and collected thereon, are invalid and unlawful and operate as fraud upon the taxpayer because: (a) The assessed, state equalized, and/or taxable values exceed the amounts permitted by the Michigan Constitution and applicable statutes and do not reflect the sales of similar properties or the income potential of the Property or similar properties. (b) The assessed, state equalized and/or taxable values are at higher percentages of true cash value than permissible under the Michigan Constitution and applicable statutes. (c) The assessed, state equalized and/or taxable values are based upon an erroneous determination of the true cash value of Petitioner’s Property and are based upon the application of wrong principles. (d) The assessed, state equalized and/or taxable values, and the mode of assessment adopted by Respondent, discriminate against Petitioner, its constitutional rights of uniformity, equal protection, and due process of law. WHEREFORE, Petitioner requests that the Tribunal grant the following relief: A. Reduce the assessed, state equalized and taxable values of the Property to $20,000,000 and order a refund with interest; and B. Provide such additional relief to Petitioner as this Tribunal deems appropriate. VARNUM, LLP Attorneys for Petitioner Dated: May 12, 2026 By:__/s/ Deborah I. Ondersma Deborah I. Ondersma (P55907) Business Address/Telephone: 333 Bridge Street, N.W. P.O. Box 352 Grand Rapids, MI 49501-0352 (616) 336-6000 diondersma@varnumlaw.com 28803073.1