Petition - Catherine Ann A2.pdf

Catherine Ann Development, LLC Petitioner Vs. City Of Ann Arbor Respondent · 26-000748-TT

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1 

STATE OF MICHIGAN 

DEPARTMENT OF LICENSING & REGULATORY AFFAIRS 

MICHIGAN TAX TRIBUNAL 

 

 

CATHERINE ANN DEVELOPMENT COMPANY, LLC, 

 

 

Petitioner, 

 

 

 

 

 

Docket No. 26- 

v. 

 

 

 

 

 

 

 

Parcel No. 09-09-28-213-049 

 

CITY OF ANN ARBOR, 

 

 

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 Catherine Ann Development Company, 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 Catherine Ann Development Company, LLC is a Michigan 

limited liability company with its principal place of business located in Michigan at 

6960 Orchard Lake Road, Suite 300a, West Bloomfield, MI 48322. 

2. 

Respondent City of Ann Arbor is a Michigan city with its principal offices 

located at 301 E. Huron Street, Ann Arbor, MI 48104.

2 

The Subject Property 

3. 

Petitioner owns property identified as Parcel No. 09-09-28-213-049 and 

commonly known as 201 Glen Avenue, Ann Arbor, MI 48104 (the “Subject Property”). 

4. 

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

Ann Arbor Public School District. 

5. 

Respondent possesses jurisdiction to assess and collect property taxes 

for the Subject Property. 

The 2026 Assessment 

6. 

For the 2026 tax year, Respondent classified the Subject Property as 

commercial real property. 

7. 

For the 2026 tax year, Respondent established the Subject Property’s 

assessment for property taxes as follows: 

True Cash Value 

Assessed Value 

Taxable Value 

 60,882,600 

 30,441,300 

 28,534,942 

 

A copy of the Subject Property’s 2026 Notice of Assessment is attached to this Petition 

as Exhibit A. 

8. 

Petitioner contends that a lawful assessment of the Subject Property for 

the 2026 tax year cannot exceed the following amounts: 

True Cash Value 

Assessed Value 

Taxable Value 

 40,000,000 

 20,000,000 

 20,000,000 

 

9. 

The amounts in dispute therefore are as follows: 

True Cash Value 

Assessed Value 

Taxable Value 

 20,882,600 

 10,441,300 

 8,534,942

3 

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”), defines those terms, but reserves its right to assert issues 

involving losses should information supporting such issues become available. 

11. 

The Subject Property’s 2026 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 2026 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 2026 assessment to values that do not 

exceed the amounts 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/ Jerome P. Pesick 

 

 

 

 

 

 

 

 Jerome P. Pesick (P29039) 

 

 

 

 

 

 Jason C. Long (P59244) 

Dated: May 6, 2026 

 

 

Attorneys for Petitioner

4 

Exhibit A

chin Department of Troasury 

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 Ast 206 of 1893, Sec. 211.24c and Sec.211.34c, as amended. 

FROM 

PARCEL IDENTIFICATION 

F 

OOTY 

OF jms aon 

races man 

GOATS 

PO BOX 8647 

PROPERTY ADDRESS: 

ANN ARBOR, MI 48107 

201 GLEN AVE 

ANN ARBOR, MI 48104 

SCHOOL DISTRICT CODE: 

~~ 81010 

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

EXEMPTIONS 

CATHERINE ANN DEVELOPMENT CO, LLC 

% Exempt 

As "Homeowners Principal Residence™: 

0% 

6950 ORCHARD LAKE RD STE 300A 

% Exempt As "Qualified Agricultural Property”: 

0% 

WEST BLOOMFIELD M1 48322 

% Exempt 

As "MBT Industrial Personal™ 

0% 

% Exempt As "MBT Commercial Personal®: 

0% 

Soe, As Disabled Veteran or Surviving 

J Yes 

No 

Exempt 

As "Development Property™: 

[1 Yes 

No 

LEGAL DESCRIPTION: 

09-28-213-048 (201 GLEN AVE) 

PARCEL IN NW 1/4 SEC 28 T2S R6E; COM AT C\L GLEN AVE AND C\L ANN ST BLK 2 N R13 E EASTERN ADDTN TO THE VILLAGE { 

ACCORDING TO MCL 211.34c THIS PROPERTY IS CLASSIFIED AS: 

201 

Commercial 

PRIOR YEAR'S CLASSIFICATION IF DIFFERENT: 

002 

Ref. 

Real 

The 

Taxable 

Val 

tered 

in 

the 

"CHAN 

FROM PRIOR YEAR 

TO 

CURRENT YEAR" Colomn does NOT Indicate the change in aor 

PRIOR AMOUNT 

CURRENT TENTATIVE 

CHANGE FROM 

property taxes. Property taxes are calculated based on the 2026 

YEAR: 

AMOUNT YEAR: 

ERRNO 

TAXABLE VALUE (Line 1) 

2025 

2026 

1. TAXABLE VALUE: 

0 

28,534,942 

28,534,942 

2. ASSESSED VALUE: 

0 

30,441,300 

30,441,300 

3. TENTATIVE EQUALIZATION FACTOR: 

1.000 

4. STATE EQUALIZED VALUE (SEV): 

0 

30,441,300 I 

30,441,300 

5 - WAS THERE A TRANSFER OF OWNERSHIP IN 2025 THAT RESULTED IN A TAXABLE VALUE UNCAPPING? [yes 

[ES] No 

6. Assessor Change Reason(s): 

Split‘Combine, New Construction 

The 2028 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: 

JERRY MARKEY 

734-794-6530 

ASSESSOR@A2GOV.ORG 

March Board of Review Appeal Information: 

The 2026 Board of Review is scheduled to convene on March 16 and March 17 from 9:00 AM to 5:00 PM. An evening meeting is 

scheduled on March 18 from 1:00 PM to 9:00 PM. The Board

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