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03549629.pdf

Village Plaza Group LLC, Petitioner V City Of Mt Pleasant, Respondent · 24-003485-TT

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STATE OF MICHIGAN 

DEPARTMENT OF LICENSING & REGULATORY AFFAIRS 

MICHIGAN TAX TRIBUNAL 

SMALL CLAIMS DIVISION 

_____________________ 

 

VILLAGE PLAZA GROUP LLC, 

 

 

 

Petitioner, 

 

v 

 

CITY OF MT. PLEASANT, 

 

 

 

Respondent. 

_____________________________________/ 

MTT Docket No. 24-003485 

 

Parcel No. 17-000-15318-00 

 

RESPONDENT’S ANSWER AND 

AFFIRMATIVE DEFENSES TO 

PROPERTY TAX APPEAL PETITION 

Sam Miller 

PropTax America, LLC 

26923 Havelock 

Dearborn Heights, MI 48127 

(313) 377-1447 

nassco123@yahoo.com 

 

 

_____________________________________/ 

Joshua D. Beard (P73388) 

Mika Meyers PLC 

Counsel for Respondent 

900 Monroe Avenue, NW 

Grand Rapids, MI 49503 

(616) 632-8000 

tax.tribunal.efile@mikameyers.com 

jbeard@mikameyers.com 

 

Respondent, City of Mt. Pleasant, by and through its attorneys, Mika Meyers PLC, answers 

Petitioner’s Property Tax Appeal Petition as follows: 

1. 

Petitioner’s Contact Information: 

Name: Village Plaza Group LLC 

ANSWER: 

Admitted upon information and belief. 

2. 

Petitioner’s Attorney/Authorized Representative’s Contact Information: 

Sam Miller, PropTax America 

26923 Havelock 

Dearborn Heights, MI 48127 

(313) 377-1447 

nassco123@yahoo.com 

 

ANSWER: 

Admitted upon information and belief.

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3. 

Subject Property Information: 

How many parcels are you appealing? 1 

Property Address: 911 & 913 E. Pickard St. 

Taxing Authority: Mt. Pleasant 

County: Isabella 

 

ANSWER: Admitted upon information and belief. 

4. 

Issues being appealed: True Cash and Taxable Value 

ANSWER: 

Admitted upon information and belief. 

5. 

Explain the Reason for this Appeal: SEV is too high. 

ANSWER: 

Respondent admits this is Petitioner’s reason for appeal but denies as 

untrue that the SEV is too high. 

6. 

Jurisdictional Issues: 

Years you are appealing: 2024 

Did you protest the assessment at a Board of Review? No. 

If no, check applicable reason(s): Not required to attend. 

Did you request a poverty exemption at the BOR? No. 

 

ANSWER: 

Respondent admits the allegations contained in paragraph 6. 

7. 

Valuation Information: 

Parcel Identification Number: 17-000-15318-00 

Classification of Property: Real / Commercial 

Current Assessed Value as established by the BOR: 1,204,700 

Current Taxable Value as established by the BOR: 1,204,700 

What do you believe is the fair market value? 2,209,400 

Multiply the True Cash Value by .5 and enter here. This is your contention of 

Assessed Value: 1,104,700 

If you believe the Taxable Value differs from your contention of Assessed Value, 

enter your contention of Taxable Value: 100,000 

 

ANSWER: 

Respondent admit that: Parcel Number 17-000-15318-00 is the subject 

of this tax appeal; the subject property is classified as real, commercial property; the 2024 

Assessed Value is $1,204,700; and the 2024 Taxable Value is $1,204,700. Respondent also 

admits that the fair market value of $2,209,400 and assessed value of $1,104,700 constitute 

Petitioner’s 2024 value contentions for the property but denies as untrue that Petitioner’s

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value contentions accurately reflect the fair market and assessed values. Respondent believes 

that Petitioner made a typographical error in contending that the taxable value of the subject 

property is $100,000, but nevertheless denies as untrue that the contention accurately reflects 

the taxable value. 

8. 

Classification Information: N/A 

WHEREFORE, Respondent respectfully requests that this Honorable Tribunal affirm the 

true cash, assessed, state equalized and taxable value of the subject property as placed on the 2024 

and subsequent tax rolls by Respondent, dismiss the Petition, and grant Respondent its costs, 

attorney’s fees, and such other relief as the Tribunal deems appropriate. 

Respectfully submitted, 

 

MIKA MEYERS PLC 

Attorneys for Respondent 

 

 

Dated: October 15, 2024 

 

 

By: By: /s/ Joshua D. Beard 

 

 

 

Joshua D. Beard (P73388) 

 

900 Monroe Avenue, NW 

 

Grand Rapids, MI 49503 

 

(616) 632-8000 

 

tax.tribunal.efile@mikameyers.com

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AFFIRMATIVE DEFENSES 

Respondent, City of Mt. Pleasant, through its attorneys, Mika Meyers PLC, in defense of 

Village Plaza Group LLC’s Petition, asserts the following affirmative defenses: 

1. 

The Petition fails to state a claim upon which relief may be granted. 

2. 

Petitioner may not be a party in interest in this tax appeal and may lack standing to 

bring this appeal. 

3. 

Petitioner’s tax appeal may be time-barred if Petitioner failed to comply with MCL 

205.735a, or otherwise failed to timely file its tax appeal, or both. 

4. 

Respondent reserves the right to add to these defenses. 

WHEREFORE, Respondent respectfully requests that this Honorable Tribunal affirm the 

true cash, assessed, state equalized and taxable value of the subject property as placed on the 2024 

and subsequent tax rolls by Respondent, dismiss the Petition, and grant Respondent its costs, 

attorney’s fees, and such other relief as the Tribunal deems appropriate. 

Respectfully submitted, 

 

MIKA MEYERS PLC 

Attorneys for Respondent 

 

 

Dated: October 15, 2024 

 

 

By: /s/ Joshua D. Beard 

 

 

 

 

Joshua D. Beard (P73388) 

 

900 Monroe Avenue, NW 

 

Grand Rapids, MI 49503 

 

(616) 632-8000 

 

tax.tribunal.efile@mikameyers.com

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