Autozone Bedford Twp. Petition (01991801x7AF06).pdf
Autozone Development LLC, Petitioner Vs. Township Of Bedford, Respondent · 25-002147-TT
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Page 1 STATE OF MICHIGAN DEPARTMENT OF LICENSING & REGULATORY AFFAIRS MICHIGAN TAX TRIBUNAL AUTOZONE DEVELOPMENT, LLC, Petitioner, v. Docket No. 25- Parcel No. 58-02-030-132-36 BEDFORD TOWNSHIP, Respondent. Jason C. Long (P59244) Jerome P. Pesick (P29039) WILLIAMS, WILLIAMS, RATTNER & PLUNKETT, PC 380 N. Old Woodward Ave., Ste. 300 Birmingham, MI 48009 (248) 642-0333 Attorneys for Petitioner Entire Tribunal Property Tax Petition Petitioner Autozone Development, 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 Autozone Development Corporation is a foreign corporation with its registered offices in Michigan located at 30600 Telegraph Road, Bingham Farms, Michigan 48025. 2. Respondent Bedford Township is a Michigan township with its primary offices located at 8100 Jackman Road, Temperance, Michigan 48182.
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Page 2 The Subject Property 3. Petitioner is the party in interest in property identified as Parcel No. 58-02-030-132-36, which is commonly known as 7425 Secord Road, Lambertville, Michigan 48144 (the “Subject Property”). 4. The Subject Property is located in Monroe County and is within the Bedford public school district. 5. The Subject Property was designed to be used for, and is presently used for, retail purposes. The 2025 Property Tax Assessment 6. Respondent possesses jurisdiction to assess and collect property taxes for the Subject Property. 7. For the 2025 tax year, Respondent classified the Subject Property as commercial real property. 8. For the 2025 tax year, Respondent established the Subject Property’s assessment for property taxes in the following amounts: True cash value Assessed value Taxable value $1,180,800 $590,400 $370,402 A copy of the Notice of Assessment is attached to this Petition as Exhibit A. 9. Petitioner contends that a lawful assessment of the Subject Property for the 2025 tax year cannot exceed the following amounts: True cash value Assessed value Taxable value $600,000 $300,000 $300,000
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Page 3 10. The amounts in dispute therefore as follows: True cash value Assessed value Taxable value $580,800 $290,400 $70,402 11. This Petition presents issues involving the Subject Property’s valuation for property tax 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. 12. The Subject Property’s 2025 assessment (a) violates the Michigan Constitution, the GPTA, and other Michigan law, (b) is based on erroneous principles and information, (c) is based on the misapplication of valuation principles, and (d) otherwise violates Petitioner’s rights. 13. Petitioner does not assert that the Subject Property’s 2025 assessment is not uniform aside from the lack of uniformity resulting from Respondent overestimating the Subject Property’s values. Conclusion and Request for Relief WHEREFORE, Petitioner respectfully requests that this honorable Tribunal enter judgment revising the Subject Property’s 2025 assessment to amounts that do not exceed the values set forth in Paragraph 9 of this Petition and granting
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Page 4 Petitioner all other relief to which it is entitled under Michigan law. Respectfully Submitted, WILLIAMS WILLIAMS RATTNER & PLUNKETT, PC By: /s/ Jason C. Long Jason C. Long (P59244) Jerome P. Pesick (P29039) Dated: June 2, 2025 Attorneys for Petitioner
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Exhibit A
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THIS IS NOT A TAX BILL L-4400 54 PARCEL IDENTIFICATION •RECEIVED 58 02 030 132 36 PARCEL NUMBER: MAR 0 h 2025 PROPERTY ADDRESS: WILSON & FRANCO OWNER'S NAME & ADDRESS/PERSON NAMED ON ASSESSMENT ROLL: 54 LEGAL DESCRIPTION: ACCORDING TO MCL 211.34c THIS PROPERTY IS CLASSIFIED AS: 201 Commercial PRIOR YEAR'S CLASSIFICATION: 201 Commercial 1. TAXABLE VALUE: 11,137 2. ASSESSED VALUE: 30,900 3. TENTATIVE EQUALIZATION FACTOR: 1.000 30,900 590,400 The 2025 Inflation rate Multiplier is: 1.031 Questions regarding the Notice of Assessment, Taxable Valuation, and Property Classification may be directed to the Following: March Board of Review Appeal Information. The board of review will meet at the following dates and times: THE BOARD OF REVIEW WILL MEET AT BEDFORD TOWNSHIP HALL, 8100 JACKMAN ROAD, TEMPERANCE, Ml 48182 ON 3/10/2025 FROM 1-5 PM & 6-9 PM AND 3/1 1/2025 FROM 9 AM-12 PM & 1-5 PM. FOR QUESTIONS OR TO MAKE AN APPOINTMENT TO APPEAL, CALL (734) 224-7353. APPOINTMENTS ARE REQUIRED. LETTER APPEALS MUST BE RECEIVED IN OFFICE BY 3/10/2025 (POSTMARKS NOT ACCEPTED). PROPERTY RECORDS AVAILABLE AT WWW.BEDFORDMI.ORG. T8S R7E SEC 30 1.197 ACRES M/L COM @ SE COR SE 1/4 SD SEC TH N 00D OOM 00S E ALONG C/L SECOR 321.00 FT TO POBTH N 89D 27M 15SW 53.00 FTTH S 00D OOM 00S W 38.00 FTTH N 89D 27M 15S W40 FTTH S 00D OOM 00S E 16.2 FT TH N 89D 27M 1 5S W 1 51 .00 FT TH N 00D OOM 00S E 228.3 FT TH S 89D 27M 1 5S E 244.00 FT S 00D OOM 00S W ALONG C/L SECOR RD 173.83 FT TO POB 7425 SECOR RD LAMBERTVILLE, Ml 48144 CURRENT TENTATIVE AMOUNT YEAR: 2025 Yes Yes CHANGE FROM PRIOR YEAR TO CURRENT YEAR The change in taxable value will increase/decrease your tax bill for the 2025 year by approximately: $489 Name: ANTHONY E. MEYAARD Email Address: AMEYAARD@BEDFORDMI.ORG 559,500 WAS NOT 359,265 559,500 370,402 590,400 4. STATE EQUALIZED VALUE (SEV): 5. There WAS or WAS NOT a transfer of ownership on this property in2024 6. Assessor Change Reason: Market Change Phone: (734) 224-7353 PRINCIPAL RESIDENCE EXEMPTION % Exempt As "Homeowners Principal Residence": % Exempt As "Qualified Agricultural Property": % Exempt As "MBT Industrial Personal": % Exempt As "MBT Commercial Personal": Exempt As "Qualified Forest Property": Exempt As "Development Property": .00% .00% .00% .00% [X] No [X] No ““ ****AUTO* ‘MIXED AADC 4 93 AZ INVESTORS LLC AUTOZONE #4329 PO BOX 2198 DEPT 8088 MEMPHIS, TN 38101-2198 PRIOR AMOUNT YEAR: 2024 Michigan Department of Treasury, 1019 (Rev, 10-24) Notice of Assessment, Taxable Valuation, and Property Classification This form is issued under the authority of P.A. 206 of 1893, Sec. 211.24 (c) and Sec.21 1.34c, as amended. This is a model assessment notice to be used by the local assessor. FROM: ANTHONY E. MEYAARD BEDFORD TOWNSHIP ASSESSOR 8100 JACKMAN ROAD TEMPERANCE Ml 48182 0026010678809261970738101219898