Petition to Entire Tribunal.2025.05-30.pdf

North Branch Real Estate Holdings, Petitioner Vs. Township Of North Branch, Respondent · 25-001969-TT

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STATE OF MICHIGAN 

DEPARTMENT OF LABOR AND ECONOMIC GROWTH 

MICHIGAN TAX TRIBUNAL 

NORTH BRANCH REAL ESTATE HOLDINGS, 

Petitioner, 

MTT Docket No. 

Vv. 

TOWNSHIP OF NORTH BRANCH, 

Respondent. 

TIMOTHY W. DENNEY P39990 

MARK A. LEICHLITER P72123 

Rickard, Denney, Leichliter, Childers & 

Bosch 

Attorneys for Petitioner 

110 N. Saginaw Street, Ste. 

1 

Lapeer, MI 48446 

(810) 664-0750 

tdenney@twdpclaw.com 

mleichliter@twdpclaw.com 

Rickard, Denney, 

Leichliter, Childers 

PETITION TO ENTIRE TRIBUNAL 

NOW COMES, Petitioner, North Branch Real Estate Holdings, by and through 

its attorneys, Rickard, Denney, Leichliter, Childers & Bosch, and for its Petition to Entire 

Tax Tribunal, states as follows: 

1. 

Petitioner North Branch Real Estate Holdings, a Michigan limited liability 

company, whose principal office is 3620 Van Dyke Road, Almont, MI 48003, 

is the 

property owner of certain commercial property located in North Branch Township, more 

specifically described as property tax identification # 44-016-006-021-01 (a/k/a 016-006- 

021-01) (more commonly described as the following address: 6674 Rogers Drive, North 

Branch, MI 48461) (hereafter the “Subject Property”); Petitioner’s email, address, and 

phone number are: c/o Attorney Timothy Denney, Rickard, Denney, Leichliter, Childers 

& Bosch, 110 N. Saginaw Street, Suite 

1, Lapeer, MI 48446, Phone: (810) 664-0750, 

Email: tdenney@twdpclaw.com.

Rickard, Denney, 

Leichliter, Childers 

3. 

The Subject Property is located in North Branch Township, Lapeer County, 

Michigan. 

4. 

This Petition involves issues relating to the valuation, assessment, Taxable 

Value, and State Equalized Value of the Subject Property and this appeal concerns Tax 

Year 2025 (based on tax day valuation as of December 31, 2024). 

5. 

For the 2025 tax year assessment (based on a tax day December 31, 2024, 

North Branch Township assessed the property as follows: 

Tax year 

Taxable Value 

Assessed Value 

| True Cash Value 

(SEV) 

2025 

$714,400 

$792,400 

$1,584,800 

| Exhibit 

1 — Notice of Assessment. 

6. 

The amount in dispute, as to Taxable Value is $454,960, as to Assessed 

Value (SEV): $532,960, and as to True Cash Value is $1,065,922. 

7. 

Petitioner protested the Taxable Value and SEV assessment at the North 

Branch Township Board of Review on or about March 11, 2025 and the Board of Review 

refused to make any adjustment in the assessments; however, because the Subject Property 

was tax-classified “Commercial” (see Exhibit 1), no protest to the Board of Review was 

required to appeal this matter, as per MCL 205.735a(4)(a). 

8. 

The Subject Property is not subject to “government regulatory agreements” 

nor government “subsidiary,” as those terms are used in R 233(3)(iv). 

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9. 

The design and present use of the Property was and is as an assisted-living 

facility. 

10. 

The Notice of Assessment being appealed is attached hereto as Exhibit 1. 

11. 

There is no dispute as to an “addition” or “loss.” 

12. 

Petitioner disputes the assessment for several reasons: 

a. 

The property assessment exceeds 50% of the True Cash Value of the 

Property.

Rickard, Denney, 

Tax year 

Assessed 

Value | Taxable Value 

True Cash Value 

(SEV) 

2025 

$259,439 

$259,439 

$518,878 

RELIEF REQUESTED 

WHEREFORE, Petitioner requests that the Assessed Value (SEV) assessment, 

Taxable Value assessment, and True Cash Value be reduced appropriately and that 

Petitioner be made whole for any monies overpaid due to excessive assessment and 

valuation, including costs and statutory interest. 

Date: May g Cron 

Respectfully submitted, 

RICKARD, DENNEY, LEICHLITER, 

CHILDERS & BOSCH 

by 

| TC 

Timothy W. Denney (P39990) 

Attorney for Petitioner Nott 

Holdings 

110 N. Saginaw St., Suite 

1 

Lapeer, MI 48446 

Phone: (810) 664-0750 

ranch Real Estate 

Email: tdenney@twdpclaw.com

Rickard, Denney, 

Leichliter, Childers 

| 

i 

| 

VERIFICATION AFFIDAVIT 

| STATE OF MICHIGAN 

~~) 

| 

) ss 

| COUNTY OF LAPEER 

) 

James A. Novak Jr., the Sole Member of North Branch Real Estate Holdings, 

a Michigan limited liability company, being first duly sworn, on oath deposes and says 

that: 

1. 

This affidavit is based on my personal knowledge and, if sworn as a witness, 

I can competently testify to the facts stated herein. 

2. 

I have read the attached Petition to Entire Tribunal and it is true and accurate 

to the best of my knowledge, information and belief. 

NORTH 

BRANCH 

REAL 

ESTATE 

HOLDINGS, 

a Michigan limited 

liability 

company 

AT 

es A. Novak Jr. 

s: Sole Member 

| STATE OF MICHIGAN 

~~) 

) ss 

| COUNTY OF LAPEER 

) 

A 

Acknowledged before me in Lapeer County, Michigan, on this 30 

~ day of May, 

[2025 by James A. Novak Jr., the Sole Member of North Branch Real Estate Holdings, 

Michigan limited liability company. 

ort iie Clary stem 

Notary Public

EXHIBIT 1

Toro we r0zey 

THIS 

IS NOT A TAX BILL 

L-4400 

Notice of Assessment, Taxable Valuation, and Property Classification 

hia form 13 issued undor the authority of P.A. 208 of 185, Sec. 211.24 (c) and Sec.211.342, as amended, This is a mods! assessment notice 10 bo v19d by te local assassor. 

FROM ASSESSOR 

PARCEL IDENTIFICATION 

PH BRANCH TOWNSHIP 

PARCEL NUMBER: 

016-006-021-01 

NORTH BRANCH MI 48461 

PROPERTY ADDRESS: 

6674 ROGERS DR 

NORTH BRANCH, MI 48461 

OWNER'S NAME & ADDRESS/PERSON NAMED ON ASSESSMENT ROLL: 

PRINCIPAL RESIDENCE EXEMPTION 

NORTH BRANCH REAL ESTATE HOLDINGS 

% Exempt As "Homaownars 

Princloa! Residence® 

00% 

3620 N hoy DYKE RD 

% Exempt As "Qualified Agricultural Property”: 

00% 

ALMON 

48003 

% Exempt 

Au "MBT Industrial Parsonai®; 

00% 

% Exempt 

As “MBT Commercial Personal™ 

00% 

Exempt As "Qualified Forest Property”: 

[1 Yes 

No 

Exempt As “Development Property™: 

COvYes 

X No 

LEGAL DESCRIPTION: 

PART OF THE SW 1/4 OF SEC 6 TON R11E COM AT THE CENTER POST OF SEC 6; TH S 0 

W 759 FT ALONG N-S 1/4 LINE OF SEC; 

TH N 89 W 938.78 FT TO THE POB; TH CONT N 89 W 381.07 FT; TH NO E 303.87 

FT; TH S 89 E 288.71 FT: TH S OW 64.71 FT 

ALONG N LINE OF THE EXISTING SCHOOL BLDG TO THE N LINE OF INTERIOR BLOCK WALL; TH S 89 E 10.08 FT ALONG N LINE 

ACCORDING TO MCL 211.34c THIS PROPERTY IS CLASSIFIED AS: 

201 

Commercial 

PRIOR YEAR'S CLASSIFICATION IF DIFFERENT: 

201 

Commercial 

PRIOR AMOUNT 

CURRENT TENTATIVE 

Bri 

YEAR: 

2924 

AMOUNT YEAR: p05 

CURRENT YEAR 

1. TAXABLE VALUE: 

682.920 

714,400 

21.480 

2. ASSESSED VALUE: 

760,100 

300 

3. TENTATIVE EQUALIZATION FACTOR: 

1.000 

4. STATE EQUALIZED VALUE (SEV): 

760,100 

792,400 

32,300 

5. There WAS or WAS NOT a transfer of ownership on this property in2024 

WAS NOT 

6. Assessor Change Reason(s): 

Market Adjusiment 

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: 

Nama: 

Phone’ 

Email Address: 

NATHAN D. HAGER 

810-688-2785 

NDHAGER@YAHOO.COM 

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 NORTH BRANCH TWP HALL 6771 ELM ST. MONDAY, MARCH 10, 2025 FROM 9AM- 

3PM AND TUESDAY, M

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