Petition - Nizan Port Huron (Military).pdf

Lavi Brewster LLC Petitioner Vs. City Of Port Huron Respondent · 26-001139-TT

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Petition Page 1 

STATE OF MICHIGAN 

DEPARTMENT OF LICENSING & REGULATORY AFFAIRS 

MICHIGAN TAX TRIBUNAL 

 

 

LAVI BREWSTER, LLC, 

 

 

 

 

Docket No. 26- 

 

 

 

 

 

 

 

 

Parcel Nos. 74-06-559-0007-000 

Petitioner, 

 

 

 

 

 

 

 

74-06-559-0001-000 

 

 

 

 

 

 

 

 

 

v. 

 

CITY OF PORT HURON, 

 

 

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 LAVI BREWSTER, 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 LAVI BREWSTER, LLC, is a Delaware limited liability company with 

its registered office located at 27810 Avenue Hopkins, Valencia, CA 91355. 

2. 

Respondent City of Port Huron is a Michigan township with its primary offices 

located at 100 McMorran Blvd., Port Huron, Michigan 48060. 

The Subject Properties 

3. 

Petitioner owns properties identified as follows:

Petition Page 2 

Parcel Number 

Property Address 

74-06-559-0007-000 

2358 Military 

74-06-559-0001-000 

2300 Military 

 

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 located in Saint Clair County and are within the 

Plainwell 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”), 

defines those terms, but reserves its right to assert issues involving losses should information 

supporting such issues become available.

Petition Page 3 

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 on 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 19, 2026 

 

 

Attorneys for Petitioner

Multiple Parcel Form Page 1 

STATE OF MICHIGAN 

DEPARTMENT OF LICENSING & REGULATORY AFFAIRS 

MICHIGAN TAX TRIBUNAL 

 

 

LAVI BREWSTER, LLC, 

 

 

 

 

Docket No. 26- 

 

 

 

 

 

 

 

 

Parcel Nos. 74-06-559-0007-000 

Petitioner, 

 

 

 

 

 

 

 

74-06-559-0001-000 

 

 

 

 

 

 

 

 

 

v. 

 

CITY OF PORT HURON, 

 

 

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 

74-06-559-0007-000 

 1,414,800 

 707,400 

 619,842 

74-06-559-0001-000 

 708,200 

 354,100 

 354,100 

Totals: 

 2,123,000 

 1,061,500 

 973,942 

 

 

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 

74-06-559-0007-000 

 800,000 

 400,000 

 400,000 

74-06-559-0001-000 

 400,000 

 200,000 

 200,000 

Totals: 

 1,200,000 

 600,000 

 600,000

Multiple Parcel Form Page 2 

 

3. 

The amounts in dispute for the 2026 tax year are therefore as follows: 

Parcel No. 

True Cash Value 

Assessed Value 

Taxable Value 

74-06-559-0007-000 

 614,800 

 307,400 

 219,842 

74-06-559-0001-000 

 308,200 

 154,100 

 154,100 

Totals: 

 923,000 

 461,500 

 373,942

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