Oxford Petition.pdf
375 Partners, LLC Petitioner Vs. Township Of Oxford Respondent · 26-001631-TT
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Page 1 STATE OF MICHIGAN DEPARTMENT OF LICENSING & REGULATORY AFFAIRS MICHIGAN TAX TRIBUNAL 375 PARTNERS, LLC, Docket No. 26- Petitioner, Parcel No. PO-04-26-304-011 v. CHARTER TOWNSHIP OF OXFORD, Respondent. 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 375 Partners, 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 375 Partners, LLC, is a Michigan limited liability company with its principal offices located at 1780 Highwood St., Pontiac, Michigan 48340. 2. Respondent Charter Township of Oxford is a Michigan charter township with its principal offices located at 300 Dunlap Rd., Oxford, Michigan 48371.
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Page 2 The Subject Property 3. Petitioner is the party in interest in property identified as Parcel No. PO-04-26-304-011, commonly known as 375 S. Glaspie St., Oxford, Michigan 48371 (the “Subject Property”). 4. The Subject Property was designed for and is used for commercial and industrial purposes as a vehicle repair and storage facility. 5. The Subject Property is located in Oakland County, within the Oxford public school district, and the Oakland County community college district. The Subject Property’s 2026 Assessment 6. Respondent possesses jurisdiction to assess and collect property taxes for the Subject Property. 7. For the 2026 tax year, Respondent classified the Subject Property as commercial real property. 8. For the 2026 tax year, Respondent established the Subject Property’s assessment for property taxes in the following amounts: True cash value Assessed value Taxable value $1,432,640 $716,320 $716,320 A copy of the Subject Property’s 2026 Notice of Assessment is attached to this Petition as Exhibit A. Respondent Erroneously “Uncapped” the Subject Property’s Taxable Value in 2026 9. Respondent established the Subject Property’s 2026 assessment in the amounts set forth in Paragraph 8 based on Respondent’s conclusion that during
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Page 3 calendar year 2025 the Subject Property was subject to a “transfer of ownership” as the General Property Tax Act, MCL 211.1 et seq. (the “GPTA”), defines that term. 10. The transaction involving the Subject Property during calendar year 2025, however, was among commonly controlled entities and otherwise is excluded from the definition of “transfer of ownership” under the GPTA. 11. Accordingly, the increase in the Subject Property’s taxable value from 2025 to 2026 was an error. Under the GPTA, the Subject Property’s taxable value for 2026 could not exceed $579,927. 12. Based on Respondent’s error in increasing the Subject Property’s taxable value from 2025 to 2026, the amount of taxable value in dispute equals $136,993. Respondent Overestimates the Subject Property’s True Cash Value 13. In addition, and putting aside the erroneous increase in the Subject Property’s taxable value from 2025 to 2026, the Subject Property’s 2026 assessment overestimates the Subject Property’s true cash value. 14. Petitioner contends that a lawful assessment for the Subject Property for the 2026 tax year cannot exceed the following amounts: True cash value Assessed value Taxable value $1,159,854 $579,927 $579,927 15. The amounts in dispute therefore equal the following amounts: True cash value Assessed value Taxable value $1,159,854 $579,927 $579,927 16. This Petition presents issues involving whether the Subject Property was subject to a “transfer of ownership” under the GPTA, as well as the Subject
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Page 4 Property’s valuation for assessment purposes. 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. 17. The Subject Property’s 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 the GPTA and valuation principles, and (d) otherwise violate Petitioner’s rights. 18. Petitioner does not assert that the Subject Property’s 2026 assessment is not uniform aside from the lack of uniformity resulting from Respondent overestimating the Subject Property’s value. Conclusion and Request for Relief Wherefore, Petitioner respectfully requests that this honorable Tribunal enter judgment revising the Subject Property’s 2026 assessment to be consistent with the values set forth in Paragraph 14 and granting Petitioner all other relief to which it is entitled under Michigan law. Respectfully Submitted, Williams Williams Rattner & Plunkett, PC By: /s/ Jason C. Long Jerome P. Pesick (P29039) Jason C. Long (P59244) Dated: May 27, 2026 Attorneys for Petitioner
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Exhibit A
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herria THIS IS NOT A TAX BILL L-4400 Notice of Assessment, Taxable Valuation, and Property Classification This form is issued under the authority of Public Act 206 of 1893, Sec. 211.24c and Sec.211.34c, as amended. This is a model assessment notice to be used by the local assessor. FROM CHARTER TOWNSHIP OF OXFORD PARCEL IDENTIFICATION ASSESSING DEPARTMENT PARCEL NUMBER: P0-04-26-304-011 300 DUNLAP ROAD PROPERTY ADDRESS: OXFORD MI 48371 375 S GLASPIE ST OXFORD, MI 48371-5129 SCHOOL DISTRICT CODE: ~~ 63110 OWNER'S NAME & ADDRESS/PERSON NAMED ON ASSESSMENT ROLL: EXEMPTIONS 375 PARTNERS LLC % Exempt As "Homeowners Principal Residenc .00% 1780 HIGHWOOD E % Exempt As "Qualified Agricultural Property": .00% PONTIAC MI 48340-1237 % Exempt As "MBT Industrial Personal": .00% % Exempt As "MBT Commercial Personal": .00% Sei Disabled Veteran or Suing) Yes No Exempt As "Qualified Forest Property": O Yes X No Evempt As "Development Property": O Yes [X] No LEGAL DESCRIPTION: T5N, R10E, SEC 26 DRAHNER ROAD INDUSTRIAL PARK LOT 1, ALSO NLY 105 FT OF LOT 2, ALSO PART OF W 1/2 OF SEC ALL DESC AS BEG AT MOST NLY POINT OF SD LOT 1, TH ALG CURVE TO LEFT, RAD 460 FT, CHORD BEARS S 48-35-30 E 366.17 FT, DIST OF 376.60 FT, TH S 72-03-15 E 174.62 FT. TH ALG CURVE TO RIGHT, RAD 400 FT, CHORD BEARS S 48-35-30 E 318.41 ACCORDING TO MCL 211.34c THIS PROPERTY IS CLASSIFIED AS: 201 Commercial PRIOR YEAR'S CLASSIFICATION IF DIFFERENT: 201 Commercial The change in taxable value will increase/decrease your tax bill PRIOR AMOUNT CURRENT. ai CLANCERROM for the 2026 year by approximately: $8244 YEAR: 2025 YEAR: 2026 CURRENT YEAR 1. TAXABLE VALUE: 564,680 716,320 151,640 2. ASSESSED VALUE: 682,550 716,320 33,770 3. TENTATIVE EQUALIZATION FACTOR: 1.000 4. STATE EQUALIZED VALUE (SEV): 682,550 716,320 33,770 5. WAS THERE A TRANSFER OF OWNERSHIP IN025 THAT RESULTED IN A TAXABLE VALUE UNCAPPING? [X] Yes 0 No 6. Assessor Change Reason(s): Market Adjustment The 2026 Inflation rate Multiplier is: 1.027 Questions regarding the Notice of Assessment, Taxable Valuation, and Property Classification may be directed to the Following: Name: Telephone Number: Email Address: ASSESSING DEPARTMENT (248) 628-9787 120 ASSESSING@OXFORDTWPMI.GOV March Board of Review Appeal Information. The Board of Review will meet at the following dates and times: MARCH BOARD OF REVIEW MEETINGS WILL BE HELD AT TOWNSHIP HALL 300 DUNLAP RD, OXFORD, MI ON THE FOLLOWING DATES FOR THE PURPOSE OF HEARING PROPERTY OWNER APPEALS: MONDAY, MARCH 9, 2026 9:00AM - 12:00PM; 1:00PM - 4:00PM TUESDAY, MARCH 10, 2026 1:00PM - 4:00PM; 6:00PM - 9:00PM ALL MEETINGS WILL BE BY APPOINTMENT. ALL PROTESTS THROUGH LETTER MUST INCLUDE DEPARTMENT OF TREASURY FORM L-4035 AND BE RECEIVED IN THE ASSESSORS OFFICE BY 1:00PM TUESDAY, MARCH 10, 2026. CONTACT THE ASSESSING DEPARTMENT AT 248-628-9787 EXT 120 OR ASSESSING@OXFORDTWPMI.GOV TO SCHEDULE AN APPOINTMENT.