Petition - 1004 S Franklin - Mt. Pleasant (Small Claims) w BoR Decision.pdf

United Apartments - Rcs, LLC, Petitioner V City Of Mt Pleasant, Respondent · 25-002123-TT

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STATE OF MICHIGAN 

DEPARTMENT OF LICENSING & REGULATORY AFFAIRS 

MICHIGAN ADMINISTRATIVE HEARING SYSTEM 

MICHIGAN TAX TRIBUNAL 

 

 

UNITED APARTMENTS - RCS, LLC, 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Petitioner, 

 

 

 

 

 

Docket No. 25- 

 

 

 

 

 

 

 

 

Parcel No. 17-000-10402-00 

 

v. 

 

CITY OF MOUNT PLEASANT, 

 

 

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 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

SMALL CLAIMS DIVISION PROPERTY TAX PETITION 

 

Petitioner UNITED APARTMENTS - RCS, LLC, by and through its attorneys, Williams, 

Williams, Rattner & Plunkett, PC, states as follows for its Small Claims Division Property Tax 

Petition. 

The Parties 

1. 

Petitioner UNITED APARTMENTS - RCS, LLC is a Michigan limited liability 

company with its registered office located at P.O. Box 222, Mount Pleasant, MI 48804. 

2. 

Respondent the City of Mount Pleasant is a Michigan city with its principal offices 

located at 320 W. Broadway, Mt. Pleasant, MI 48858.

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The Subject Property 

3. 

Petitioner owns property identified as Parcel No. 17-000-10402-00 and commonly 

known as 1004 S Franklin, Mt. Pleasant, MI 48858 (the “Subject Property”). 

4. 

The Subject Property is located in Isabella County and is within the Mount Pleasant 

City School District. 

5. 

Respondent possesses jurisdiction to assess and collect property taxes for the 

Subject Property. 

The 2025 Assessment 

6. 

For the 2025 tax year, Respondent classified the Subject Property as residential 

property. 

7. 

For the 2025 tax year, the Board of Review established the Subject Property’s 

assessment for property taxes as follows: 

 

True Cash Value 

 

Assessed Value 

 

Taxable Value 

 

 $317,800 

 

 

$158,900 

 

 

$137,702 

 

8. 

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 

 

 $200,000 

 

 

$100,000 

 

 

$100,000 

 

9. 

The amounts in dispute therefore are as follows: 

 

True Cash Value 

 

Assessed Value 

 

Taxable Value 

 

$117,800 

 

 

$58,900 

 

 

$37,702 

 

10. 

This Petition presents issues involving the Subject Property’s valuation for 

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”),

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

supporting such issues become available. 

11. 

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. 

12. 

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 be consistent with the values set forth 

in Paragraph 8 of this Petition 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: June 1, 2025 

 

 

 Attorneys for Petitioner

03/17/2025 

01:20 

PM 

2025 BOARD OF REVIEW DECISION 

FROM 

MT PLEASANT CITY ASSESSOR 

320 WEST BROADWAY ST. 

MT. PLEASANT, MI 48858 

NAME AND ADDRESS OF OWNER OR PERSON NAMED ON ASSESSMENT ROLL: 

PROPERTY IDENTIFICATION: (Parcel Code required. 

Property address 

and legal description optional. ): 

17-000-10402-00 

1004 S FRANKLIN 

UNITED APTS- RCS LLC 

< 

PO BOX 222 

MT PLEASANT MI 48804-0222 

NORMAL SCHOOL ADD LOT 2 BLOCK 

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THIS PROPERTY IS CLASSIFIED 

401 

(RESIDENTIAL-IMPROVED) 

Thank you for attending this years March Board of Review. The Board has reviewed the information you supplied and the data necessary 

to compute your assessment and taxable value. 

The Board has completed their review of parcel number 

17-000-10402-00 

They have made the following determination based on the information you supplied. 

Board of Review C 

nts 

VALUE CHANGE 

DENIED 

[2025 ORIGINAT ASSESSED VALUE 

158,900 

| 

[2025 "BOARD OF REVIEW" ASSESSED VALUE 

158,900 

] 

(If the above amounts are the same, no revisions have occured) 

2025 

ORIGINAL TAXABLE VALUE 

137,702 

2025 

"BOARD OF REVIEW" TAXABLE VALUE 

137,702 

2025 

PRINCIPAL RESIDENCE EXEMPTION/QUALIFIED AG 

0.0000 

Please feel free to contact the assessor at the address listed above or call if you have any questions. 

“Effective March 

1, 2013, the Tribunal is no longer able to accept Small Claims letter appeals. 

Rather, you are required to file a petition to 

initiate a new Small Claims appeal. Petition forms are available on this website.” 

http://www.michigan.gov/taxtrib/0,4677,7-187-38254---,00.html

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