Petition - Cabala.pdf

Cabala Family, LLC Petitioner Vs. Township Of Tittabawassee Respondent · 26-000542-TT

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Petition Page 1

STATE OF MICHIGAN

DEPARTMENT OF LICENSING & REGULATORY AFFAIRS

MICHIGAN TAX TRIBUNAL

CABALA FAMILY, LLC, 

 

Docket No. 26- 

Parcel Nos. 

13-3-21-1057-001

Petitioner,

13-3-21-1009-001

33-3-21-1057-002 

v. 

TOWNSHIP OF TITTABAWASSEE,

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 Cabala Family, LLC, by and through its attorneys, Williams Williams Rattner 

& Plunkett, PC, states as follows for its Entire Tribunal Property Tax Petition.

The Parties

Petitioner Cabala Family, LLC, is a Michigan limited liability company with its 

1.

registered office located at 7620 Midland Road, Freeland, Michigan 48623.

Respondent Tittabawassee Township is a Michigan township with its primary 

2.

offices located at 145 S. Second Street, Freeland, MI 48623. 

The Subject Properties

Petitioner owns properties identified as Parcel No. 13-3-21-1057-001, commonly 

3.

Petition Page 2

known as 7600 Midland Road, Freeland, MI 48623, Parcel No. 13-3-21-1009-001, which has no 

common address, and Parcel No. 33-3-21-1057-002, commonly known as 7600 Midland Road, 

Freeland, MI 48623. These parcels are physically contiguous to each other. They are referred to 

collectively in this Petition as the “Subject Properties.”

The Subject Properties are located in Saginaw County and are within the Freeland 

4.

Community Schools school district. 

Respondent possesses jurisdiction to assess and collect property taxes for the 

5.

Subject Properties.

The 2026 Assessments

For the 2026 tax year, Respondent classified the Subject Properties as commercial 

6.

real property. 

For the 2026 tax year, Respondent established the Subject Properties’ assessments 

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for property taxes in the amounts set forth on the attached Multiple Parcel Form. 

Petitioner contends that lawful assessments of the Subject Properties for the 2026 

8.

tax year cannot exceed the amounts set forth on the attached Multiple Parcel Form. 

The amounts in dispute therefore equal the amounts identified on the attached 

9.

Multiple Parcel Form.

This Petition presents issues involving the Subject Properties’ valuation for 

10.

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

The Subject Properties’ 2026 assessments (a) violate the Michigan Constitution, 

11.

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. 

Petitioner does not assert that the Subject Properties’ 2026 assessments are not 

12.

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: April 8, 2026

Attorneys for Petitioner

Multiple Parcel Form Page 1

STATE OF MICHIGAN

DEPARTMENT OF LICENSING & REGULATORY AFFAIRS

MICHIGAN TAX TRIBUNAL

CABALA FAMILY, LLC, 

 

Docket No. 26- 

Parcel Nos. 

13-3-21-1057-001

Petitioner,

13-3-21-1009-001

33-3-21-1057-002 

v. 

TOWNSHIP OF TITTABAWASSEE,

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

13-3-21-1057-001

 6,056,800 

 3,028,400 

 2,713,493 

13-3-21-1009-001

 540,000 

 270,000 

 235,080 

33-3-21-1057-002

 76,400 

 38,200 

 22,532 

Totals:

 6,673,200 

 3,336,600 

 2,971,105 

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

Multiple Parcel Form Page 2

13-3-21-1057-001

 3,180,000 

 1,590,000 

 1,590,000 

13-3-21-1009-001

 285,000 

 142,500 

 142,500 

33-3-21-1057-002

 40,000 

 20,000 

 20,000 

Totals:

 3,505,000 

 1,752,500 

 1,752,500 

3.

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

Parcel No.

True Cash Value

Assessed Value

Taxable Value

13-3-21-1057-001

 2,876,800 

 1,438,400 

 1,123,493 

13-3-21-1009-001

 255,000 

 127,500 

 92,580 

33-3-21-1057-002

 36,400 

 18,200 

 2,532 

Totals:

 3,168,200 

 1,584,100 

 1,218,605

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