Petition (Uncapping).pdf

Lake Forest Trail Holdings LLC, Petitioner Vs. Township Of Green Oak, Respondent · 25-002950-TT

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1 

 

STATE OF MICHIGAN 

DEPARTMENT OF LICENSING & REGULATORY AFFAIRS 

MICHIGAN ADMINISTRATIVE HEARING SYSTEM 

MICHIGAN TAX TRIBUNAL 

 

 

LAKE FOREST TRAIL HOLDINGS, LLC, 

 

 

 

 

 

 

 

 

Docket No. 25- 

 

Petitioner, 

 

 

 

 

 

Parcel No. 4716-03-105-028 

v. 

 

TOWNSHIP OF GREEN OAK, 

 

 

Respondent. 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Jerome P. Pesick (P29039) 

Jason C. Long (P59244) 

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 Lake Forest Trail Holdings, 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 Lake Forest Trail Holdings, LLC, is a Michigan limited 

liability company, with its registered offices located at 801 W. Big Beaver Road, Suite 

402, Troy, MI 48084. 

2. 

Respondent the Charter Township of Green Oak is a Michigan township 

with its principal offices located at 10001 Silver Lake Road, Brighton, MI 48116.

2 

 

The Subject Property 

3. 

Petitioner owns property identified as Parcel No. 4716-03-105-028 and 

commonly known as 11395 Izik's Way, Brighton, Michigan 48116 (the “Subject 

Property”). 

4. 

The Subject Property is located in Livingston County and is within the 

Brighton Area School District. 

5. 

The Subject Property was designed for and is used for multi-family 

housing purposes. 

6. 

Respondent possesses jurisdiction to assess and collect property taxes for 

the Subject Property. 

The 2024 and 2025 Property Tax Assessments 

7. 

For tax years 2024 and 2025, Respondent classified the Subject Property 

as commercial real property. 

8. 

For tax years 2024 and 2025, Respondent initially established the 

Subject Property’s assessment in the following amounts: 

Year 

TCV 

AV 

TV 

2024 

 1,403,000 

 701,500 

 605,893 

2025 

 5,472,400 

 2,736,200 

 2,464,830 

 

9. 

On June 30, 2025, Respondent uncapped the Subject Property’s 2024 

taxable value to equal its 2024 assessed value on the basis that the Subject Property 

had experienced a “transfer of ownership” during calendar year 2023 (See Exhibit A), 

then carried that uncapping forward to tax year 2025, thereby establishing the 

Subject Property’s 2024 and 2025 assessments in the following amounts:

3 

 

Year 

TCV 

AV 

TV 

2024 

 1,403,000 

 701,500 

 701,500 

2025 

 5,472,400 

 2,736,200 

 2,563,401 

 

10. 

This Petition presents issues involving whether the Subject Property 

experienced a “transfer of ownership” as the General Property Tax Act, MCL 211.1 et 

seq. (the “GPTA”), defines that term. Petitioner does not believe that this Petition 

presents any issues arising out of “additions” or “losses” as the GPTA defines those 

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

supporting such issues become available. 

11. 

The Subject Property’s tax year 2024 and 2025 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. 

Count I: Erroneous Uncapping 

 

12. 

For tax year 2024, Respondent uncapped the Subject Property’s taxable 

value to equal its 2024 assessed value, then carried that uncapping forward to tax 

year 2025 (Notice of Uncapping attached as Exhibit A). 

13. 

The Subject Property did not experience a transaction that qualifies as a 

“transfer of ownership” during calendar year 2023 as that term is defined in the 

GPTA. 

14. 

Accordingly, the Subject Property’s 2024 and 2025 taxable values cannot 

exceed $605,893 and $2,464,830, respectively, based on the inflation rate multipliers

4 

 

for tax years 2024 and 2025, as provided under Const 1963, art 9, § 3, the GPTA, and 

other law. 

15. 

Respondent’s uncapping of the Subject Property’s taxable value for tax 

year 2024, which was then carried to tax year 2025, is therefore an error. 

16. 

The amount of taxable value in dispute based on Respondent’s erroneous 

increase in the Subject Property’s taxable value for tax years 2024 and 2025 are as 

follows: 

Year 

TV in Dispute 

2024 

95,607 

2025 

98,571 

 

Count II: Overestimation of Value 

17. 

Alternatively, Petitioner contends that a lawful assessment of the 

Subject Property for tax years 2024 and 2025 cannot exceed the following amounts:1 

Year 

TCV 

AV 

TV 

2024 

 780,000 

 390,000 

 390,000 

2025 

 2,000,000 

 1,000,000 

 1,000,000 

 

18. 

The amounts in dispute based on Respondent’s overestimation of value 

for the Subject Property for tax years 2024 and 2025 are therefore as follows: 

Year 

TCV 

AV 

TV 

2024 

 623,000 

 311,500 

 311,500 

2025 

 3,472,400 

 1,736,200 

 1,563,401 

 

 

 

1 Petitioner has separately appealed the Subject Property’s valuation for assessment purposes for tax 

years 2024 and 2025, which are pending under MTT Docket Nos. 24-000956 and 25-001257, 

respectively. The primary purpose of this Petition is to challenge the unlawful uncapping of the Subject 

Property’s taxable value for tax year 2024, which was then carried forward to tax year 2025. Petitioner 

incorporates by reference its contentions of value in the pending appeals to preserve all related claims.

5 

 

Conclusion and Request for Relief 

WHEREFORE, Petitioner respectfully requests that this honorable Tribunal 

enter judgment revising the Subject Property’s 2024 and 2025 assessment to limit the 

increase in the Subject Property’s taxable value as set forth in ¶14, or alternatively 

revising the assessment to be consistent with the values set forth in ¶17, and granting 

Petitioner all other relief to which it is entitled under Michigan law. 

 

 

 

 

 

 

Respectfully Submitted, 

 

 

 

 

 

 

WILLIAMS WILLIAMS RATTNER 

 

 

 

 

 

& PLUNKETT, PC 

 

 

 

 

 

 

By: /s/ Jerome P. Pesick 

 

 

 

 

 

 

 

 

 Jerome P. Pesick (P29039) 

Dated: July 30, 2025 

 

 

Attorneys for Petitioner

Exhibit A

EN OAK CHARTER TOWsy» 

T0001 SILVER LAKE ROAD, BRIGHTON, Mj gg) 

pron: 810-231-1333 + FAX 810-231-50 

June 30, 2025 

Lake Forest Trail Holdings, LLC 

1700 W 

Big Beaver Rd, Suite 120 

Troy, MI 48084-3523 

RE: Parcels 4716-03-105-028 

2024 Taxable Value Uncapping 

2025 Taxable Value Revised for Uncapping 

This letter is being sent in accordance with the authority identified in Section 27b of the General Property 

Tax Act (P.A. 206 of 1893, as amended). A correction has been made in the Taxable Value of the subject 

real property parcel for the 2024 and 2025 tax years. These changes are due to failure on the part of the 

transferee (grantee) to timely file the Property Transfer Affidavit (form L-4260), along with other 

requested documents. 

On September 25, 2024, 

| sent you an email regarding a deed 

| received from the Register of Deeds 

recorded under document number 2023R-016657. See enclosed email and recorded deed. 

In this email 

| requested a copy of your Schedule-C tax filing and immediately received a response from you by phone 

to discuss this matter. 

After that conversation 

| expected to receive your Schedule-C document, along 

with operating statements and a Property Transfer Affidavit, form L-4260. While 

| received a copy of your 

operating statements, 

| have not received the Property Transfer Affidavit or Schedule-C filing requested. 

Therefore, according to the statute your property is being uncapped. See enclosed form 3214, Assessor 

Affidavit Regarding “Uncapping” of Taxable Value for the 2024 and 2025 tax years for the correction of 

the taxable value. 

You may appeal this decision to the Michigan Tax Tribunal (MTT) within 35 days of receiving this notice of 

the increase in the Property's taxable value. Please contact the MTT at https://www.michigan.gov/taxtrib 

or by calling 517-335-9760 for further guidance. 

If | can be of assistance, please email me directly at christina.yaeger@greenoaktwp.com. 

Regards,

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Yaeger, Christina 

From: 

Yaeger, Christina 

Sent: 

Wednesday, September 25, 2024 12:53 PM 

To: 

Michael Furnari 

Subject: 

Lake Forest Trails Name Change 

Hi Michael, 

I reviewed the documents you submitted for your tribunal case and noticed you changed the name of the 

ownership 3/20/2023. 

| found a deed 2023R-016657 dated 9/6/2023 transferring from JMF Properties, LLC to Lake 

Forest Trail Holdings, LLC. 

I need a copy of your schedule-C showing the relationship between these two 

entities. This request is not part of the tribunal case, and the requested information should be directed back to 

me. 

Please let me know if you have any questions. 

Thank you, 

Christina 

AK CHARTER Tow) 

ey 

[TT] 

Christina L Yaeger, MAAO(3), MCPPE 

Township Assessor 

Assessing Dept, Green Oak Township 

10001 Silver Lake Rd 

Brighton, MI 48116 

810-231-1333 x105 

christina.yaeger@greenoaktwp.com 

www.greenoakiwp.com

2023R-016657 

RECORDED ON 

09/07/2023 08:30:29 AM 

BRANDON DENBY 

REGISTER OF DEEDS 

LIVINGSTON COUNTY, MI 48843 

RECORDING: 26.00 

REMON: 4.00 

PAGES: 5 

QUITCLAIM DEED 

TRANSFER 

TAX EXEMPT 

207.505(a) and 207.526(a) 

~~ Tax No.: 

For One and 00/100 Dollar ($1.00), 

J 

company (the “Grantor”), whose address is 

30 

: 

ak 

MI 48334, does hereby Remise, Release and Quitclaim to Lake 

I 

a Michigan limited liability company (the “Grantee”), whose address 

§ is 

EER 

05, all its interest in and to the following descaibod real 

property in the township of 

Green Oak, County of Livingston, State of Michigan: 

Parcel 1: 

a Michigan limited liability 

Commencing at the Northwest corner of Section 3, Town 

1 North, Range 6 East, 

Green Oak Township, Livingston County, Michigan, thence South 01 degrees 56 

minutes 49 seconds West, 150.73 feet along the West line of said Section 3 (as 

monumented); thence South 80 degrees 27 minutes 46 seconds East, 574.87 feet 

along the North line (and its extension) of "SUPERVISOR'S PLAT OF 

RICHARD'S SUBDIVISION", as recorded in Liber 3 of Plats, Page 30, Livingston 

County Records to the Northeast corner of said Subdivision; thence North 13 

degrees 01 minutes 58 seconds East, 50.75 feet along the East line of said 

Subdivision extended Northerly to the centerline of Grand River Avenue; thence 

the following 2 courses along the centerline of Grand River Avenue; Easterly 

286.43 feet along the arc of a 28,647.90 foot radius curve to the left, through a 

central angle of 00 degrees 34 minutes 22 seconds and having a chord bearing of

thence South 08 degrees 35 minutes 38 seconds West, 58.14 feet; thence South 11 

degrees 33 minutes 36 seconds West, 29.99 feet; thence North 78 degrees 26 

minutes 24 seconds West, 20.26 feet; thence South 

11 degrees 31 minutes 03 

seconds West, 44.56 feet; thence South 78 degrees 26 minutes 24 seconds East, 

20.23 feet; thence South 11 degrees 33 minutes 36 seconds West, 16.60 feet; thence 

35.28 feet along the arc of a 43.02 foot radius curve to the right, through a central 

angle of 46 degrees 59 minutes 36 seconds and having a chord bearing South 38 

degrees 19 minutes 12 seconds West, 34.30 feet; thence 134.60 feet along the arc of 

a 51.25 foot radius curve to the left, through a central angle of 150 degrees 28 

minutes 22 seconds and having a chord bearing South 09 degrees 40 minutes 41 

seconds East, 99.12 feet; thence South 40 degrees 13 minutes 07 seconds West, 

81.37 feet; thence South 22 degrees 45 minutes 11 seconds East, 472.33 feet; 

thence North 84 degrees 59 minutes 49 seconds West, 242.29 feet; thence North 18 

degrees 17 minutes 46 seconds West, 240.92 feet; thence North 71 degrees 42 

minutes 14 seconds East, 24.00 feet; thence North 18 degrees 17 minutes 46 seconds 

West, 259.06 feet; thence North 10 degrees 35 minutes 51 seconds East, 181.71 

feet; thence North 04 degrees 15 minutes 11 seconds East, 286.37 feet; thence South 

81 degrees 37 minutes 53 seconds East, 181.23 feet to the point of beginning. 

The ABOVE PARCEL was combined from the legal description below, which 

was formerly known as: 

Units 1,2, 3,4,5,6,7, 8,9, 10, 11, 12, 13, 14, 15, 16, 17, 18, 19, 20, 21, 22, 

23,24, 25, and 26 of LAKE FOREST TRAILS II, a Condominium according 

to the Master Deed recorded 

in Instrument No.2021R-023473, Livingston 

County 

Records, 

and 

designated 

as 

Livingston 

County 

Condominium 

Subdivision Plan No. 442, as amended, together with rights in the general 

common elements and the limited common elements as shown on the Master Deed 

and as described in Act 59 of the Public Acts of 1978, as amended. 

Parcel 2:

Commonly known as: Izik’s Way and Langfeld Spur, Brighton, MI 48116 

Parcel I.D.: 

4716-03-105-028 which is part of the original parent parcel numbers: 

4716-03-105-001, 4716-03-105-002, 4716-03-105-003, 4716-03-105-004, 4716-03-105-005, 

4716-03-105-006, 4716-03-105-007, 4716-03-105-008, 4716-03-105-009, 4716-03-105-010, 

4716-03-105-011, 4716-03-105-012, 4716-03-105-013, 4716-03-105-014, 4716-03-105-015, 

4716-03-105-016, 4716-03-105-017, 4716-03-105-018, 4716-03-105-019, 4716-03-105-020, 

4716-03-105-021, 4716-03-105-022, 4716-03-105-023, 4716-03-105-024, 4716-03-105-025, 

4716-03-105-026, and 4716-03-105-027. 

GRANTOR: 

JMF 

Properties, 

LLC, 

a 

Michigan 

limited 

liability company 

MICHAEL S. FURNARI LIVING TRUST 

Dated October 7, 2021 

By, — 

US 

: 

Michael S. Furnari 

It’s: Trustee 

CAROL 

FURNARI LIVING TRUST 

Dated 

Otto 

A 

2021 

. 

By: 

[SE TVEN 

Carolina Furnart” 

It’s: Trustee 

[Notary signature on following page]

STATE OF MICHIGAN 

) 

\ 

COUNTY OF Meds) 

Oi Suto 

a dh 

efore me, a Notary Public in and for said State, personally appeared 

MICHAEL S. FURNARI, Trustee of MICHAEL S. FURNARI LIVING TRUST, and CAROLINA 

FURNARI, Trustee, of CAROLINA FURNARI LIVING TRUST, Members on behalf of IMF 

PROPERTIES LLC (or proved to me on the basis of satisfactory evidence) to be the persons whose 

names are subscribed to the within instrument and acknowledged to me that they executed the 

same in their authorized capacities, and that by their signatures on the instrument, the persons, or 

the entity upon behalf of which the persons acted, executed the instrument. 

Witness my hand and official seal. 

Notary 

Public 

County, Michigan 

Acting in 

County 

My commission expires 

MELISSA SPRANGER 

Notary Public, Genesee County, MI 

My Commission Expires 

07 

Acting in the county PALEY

Instrument drafted and without opinion by: | After recording, return to: 

Joseph W. Thomas, Attorney at law 

Grantee, Lake Forest Trail Holdings, LLC 

Thomas Legal Group PLC 

1700 W. Big Beaver Rd., Suite 120 

801 W. Big Beaver Rd., Ste. 401 

Troy, MI 48084 

Troy, MI 48084 

(248) 613-4100

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