Autozone Grand Blanc Twp. Petition (01991669x7AF06).pdf
Autozone Development Corp., Petitioner Vs. Township Of Grand Blanc, Respondent · 25-002079-TT
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Page 1 STATE OF MICHIGAN DEPARTMENT OF LICENSING & REGULATORY AFFAIRS MICHIGAN TAX TRIBUNAL AUTOZONE DEVELOPMENT CORP., Petitioner, v. Docket No. 25- Parcel No. 12-09-526-053 GRAND BLANC 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 Corporation, 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 Grand Blanc Township is a Michigan charter township with its primary offices located at 5371 S. Saginaw Street, Grand Blanc, Michigan 48507.
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Page 2 The Subject Property 3. Petitioner is the party in interest in property identified as Parcel No. 12-09-526-053, which is commonly known as 6311 S. Saginaw Street, Grand Blanc, Michigan 48439 (the “Subject Property”). 4. The Subject Property is located in Genesee County and is within the Mason 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 $1,418,600 $709,300 $336,329 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 $550,000 $225,000 $225,000
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Page 3 10. The amounts in dispute therefore as follows: True cash value Assessed value Taxable value $868,600 $434,300 $111,329 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: May 31, 2025 Attorneys for Petitioner
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Exhibit A
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THIS IS NOT A TAX BILL L-4400 lift PARCEL IDENTIFICATION 12-09-526-053 PARCEL NUMBER: MAR 0 4 2025 PROPERTY ADDRESS: WILSON & FRANCO OWNER'S NAME & ADDRESS/PERSON NAMED ON ASSESSMENT ROLL: ACCORDING TO MCL 211.34c THIS PROPERTY IS CLASSIFIED AS: Commercial 201 Commercial 201 PRIOR YEAR'S CLASSIFICATION: 1. TAXABLE VALUE: 10,112 2. ASSESSED VALUE: -3,600 1.000 -3,600 709,300 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 2025 BOARD OF REVIEW WILL MEET ON MONDAY, MARCH 1 0, 2025, 9AM - 3PM, TUESDAY, MARCH 11 , 2025, 9AM - 3PM, WEDNESDAY, MARCH 12, 2025, 3PM - 9PM , APPOINTMENTS RECOMMENDED. TAXPAYERS MAY APPEAL BY LETTER OR EMAIL PRIOR TO 9 PM MARCH 12, 2025. PHONE (810) 424-2696, 424-2670, OR 424-2636 FOR APPOINTMENT OR INFORMATION. BOARD OF REVIEW INFORMATION IS LOCATED ON THE TOWNSHIP WEBSITE: WWW.GBTGOV.COM LEGAL DESCRIPTION: LOT 14 & 15 WOODWARD ACRES SUB 6311 S SAGINAW ST GRAND BLANC, Ml 48439-7027 CHANGE FROM PRIOR YEAR TO CURRENT YEAR The change in taxable value will increase/decrease your tax bill for the 2025 year by approximately: $585 Name: DULCEE RANTA Phone: (810)424-2696 Email Address: ASSESSING@GBTGOV.COM **»*•****AUTO**' MIXED AADC 493 AUTOZONE INCORPORATED #4318 DEPT 8088 PO BOX 2198 MEMPHIS, TN 38101-2198 3. TENTATIVE EQUALIZATION FACTOR: 4. STATE EQUALIZED VALUE (SEV): 712,900 WAS NOT 326,217 712,900 336,329 709,300 5. There WAS or WAS NOT a transfer of ownership on this property in 2024 6. Assessor Change Reason(s): Market Adjustment .00% .00% .00% .00% [X] No [X] No 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 GRAND BLANC TOWNSHIP ASSESSOR 5371 S SAGINAW ST GRAND BLANC, Ml 48480 PRIOR AMOUNT YEAR: 2024 PRINCIPAL RESIDENCE EXEMPTION % Exempt As "Homeowners Principal Reside % Exempt As "Qualified Agricultural Property % Exempt As "MBT Industrial Personal": % Exempt As "MBT Commercial Personal": Exempt As "Qualified Forest Property": Q Yes Exempt As "Development Property": Yes CURRENT TENTATIVE AMOUNT YEAR: 2025 0026010678809381574438101219898