9912000340 MBOR Results.pdf

Randy Ayyar Petitioner V Township Of Waterford Respondent · 26-002464-TT

Text extracted from the reviewed PDF, organized by page. OCR and reading order may contain errors; confirm details in the PDF below.

Page 1

Michigan Department of wu 5

618 (Rev. 11-12)

Petition to Board of Review

L-4035

This form is issued under the authority of P.A. 206 of 1893, as amended. Filing is voluntary, however you may not appeal to the Michigan Tax Tribunal

or the State Tax Commission unless you first protest to the Board of Review.

TO BE COMPLETED BY OWNER OR OWNER'S AGENT

Owner's Name (Please Print or Type)

Petitioner's Name

(If Other than Owner. Please Print

or Type)

Randy Ayyar

Township or City

County

Waterford Twp

Oakland

The undersigned protests the assessed value and/or the tentative taxable value and/or the property classification and/or the qualified

agricultural property exemption of the following described property:

Property Identified (Parcel code required. Property address & legal description optional)

99-12-009-340

Protested Item

[| Assessed Value

[*] Tentative Taxable Value

[] Classification

[] Qualified Agricultural

Property

Exemption

1. PROTEST OF ASSESSMENT

perty

Exemp

(Complete this section for a protest of assessed value and/or tentative taxable value)

Assessed Amount

Owner's Estimate of True Cash Value

Tentative Taxable Value

Year

2026

2. PROTEST OF CLASSIFICATION

(Complete this section for a request to change the classification. The Board of Review must make their decision regarding classification in

accordance with Section 211.34c of the Michigan Compiled Laws. The Board of Review shall not be influenced by the effect that a particular

classification has on that property's status as a homeowner's principal residence or qualified agricultural property.)

Classification of property on this year's assessment roll

Classification should be (check one of the following):

Ol Agricultural

0 Industrial

O Timber Cutover

O Utility (Personal Property Only)

[J commercial

[] Residential

[7] Developmental

‘

3. PROTEST OF EXEMPTION FOR QUALIFIED AGRICULTURAL PROPERTY

(If the assessor has denied or changed the percentage of the exemption from the 18 mills of local school operating tax for qualified agricultural

property, the owner may appeal this action to the March Board of Review. THE BOARD OF REVIEW HAS NO AUTHORITY TO CONSIDER OR ACT

UPON THE EXEMPTION FROM THE 18 SCHOOL OPERATING MILLS FOR HOMEOWNER'S PRINCIPAL RESIDENCE PROPERTIES.)

Percent qualified agricultural exemption granted by assessor (Enter 0 if exemption

Percent qualified agricultural exemption requested by owner (Enter 100 if full

denied)

exemption requested)

4. REASON FOR PROTEST

State reason(s) for protest of assessed value and/or the tentative taxable value and/or classification and/or qualified agricultural property exemption

Denial stated there was remaining leasehold improvements of $29,095 dating from 2015. We have no record of these

leasehold improvements and the value should be zero and the 5076 exemption should be accepted. We would be at

$177,000 in terms of value of property without this leasehold error.

CERTIFICATION

Signature

}

Date

ras

3/11/2026.

Address

Phone Number

4399 Highland RD, Waterford MI 48328

(248) 825-9855

www.michigan.gov/treasury

;

—-

Page 2

Form 618, Page 2

FOR BOARD OF REVIEW USE ONLY

INSTRUCTIONS: Incorporate a copy of this form and the assigned number in the Board of Review minutes.

Petition Number

Parcel Code

1. ASSESSED VALUE

ition by Board of Review. The Board of Review must state the reason for its action helow.

[X Denied

[| Assessed Value Changed From

| _

[03, 400

Record oe

Chairperson: X ves F¥No 22

Member: [X] Yes [INo dal

Member: [ | Yes

| No

TA TN e

ms deo ao

If you disagree with the decision of the Board of Review regarding tentative assessed value, you may appeal that decision by filing a petition with the

Michigan Tax Tribunal at P.O. Box 30232, Lansing, MI 48909. Commercial Real, Industrial Real, Developmental Real, Commercial Personal,

Industrial Personal and Utility Personal Property may be appealed by May 31. Agricultural Real, Residential Real, Timber-Cutover Real and Agricultural

Personal Property may be appealed by July 31. The petition must be filed on a Michigan Tax Tribunal form or a form approved by the Michigan Tax

Tribunal. Michigan Tax Tribunal forms are available at www.michigan.gov/taxtrib.

2. TENTATIVE TAXABLE VALUE

Disposition by Board of Review. The Board of Review must state the reason for its action below.

KX Denied

[| Tentative Taxable Value Changed From

___[ 0 240 O

Record of vote - Board or three member committee of

Chai

ber: |

airperson:

[X| Yes

[| No ek

ember. ves [No

ember: [| Yes

[| No

Reason

for board action

Jia CCUALEL

If you disagree with the decision of the Board of Review regarding tentative taxable value, you may appeal that decision by filing a petition with the

Michigan Tax Tribunal at P.O. Box 30232, Lansing, MI 48909. Commercial Real, Industrial Real, Developmental Real, Commercial Personal,

Industrial Personal and Utility Personal Property may be appealed by May 31. Agricultural Real, Residential Real, Timber-Cutover Real and

Agricultural Personal Property may be appealed by July 31. The petition must be filed on a Michigan Tax Tribunal form or a form approved by the

Michigan Tax Tribunal. Michigan Tax Tribunal forms are available at www.michigan.gov/taxtrib.

3. CLASSIFICATION

Disposition by Board of Review. The Board of Review must state the reason for its action below.

[I Denied

[] Classification Changed From

Record

of vote - Board or three member committee of board

Chairperson: [| Yes

[| | No —

Member:

[

[Yes

[

[No

—___

Member: [ | Yes [

Initials

Reason for board action

Initials

If you disagree with the decision of the Board of Review regarding classification, you may appeal by sending Form 2167 to the State Tax Commission

at P.O. Box 30471, Lansing, MI 48909 by June 30.

4. QUALIFIED AGRICULTURAL PROPERTY EXEMPTION

Disposition by Board of Review. The Board of Review must state the reason for its action below.

[] Exemption Request Denied

[_] Exemption percent modified from

% to

Record of vote - Board or three member committee of board

Chairperson: [| Yes

[

| No i

Member: |_| Yes

| No

Member: [Ives [No

aia

Reason for board action

If you disagree with the decision of the Board of Review regarding tentative taxable value, you may appeal that decision by filing a petition with the

Michigan Tax Tribunal at P.O. Box 30232, Lansing, MI 48909 by July 31. The petition must be filed on a Michigan Tax Tribunal form or a form

L approved

by the Michigan Tax Tribunal. Michigan Tax Tribunal forms are available at www.michigan.gov/taxtrib.

5. ADJOURNMENT

Date

of Final adjournment

of Board of Review

Board of Review

Signature

Date

only o£. Kora

3/11/2026

MAR

1 2 2026

Page 3

Filed by Corporations Division Administrator 

Filing Number: 225904697510 

Date: 01/31/2025 

Department of Licensing and Regulatory Affairs 

Form Revision Date 07/2016 

ANNUAL REPORT 

For use by DOMESTIC PROFIT CORPORATION 

(Required by Section 911, Act 284, Public Act of 1972) 

The identification number assigned by the Bureau is: 

800724950 

Annual Report Filing Year: 

2025 

1. Corporation Name: 

WATERFORD DONUTS, INC. 

[¥ 

On behalf of the corporation, 

I certify that no changes have occurred in required information since the last year filed report. 

This document must be signed by an authorized officer or agent: 

Signed this 31st Day of January, 2025 by: 

Signature 

Title 

Title if "Other" was selected 

Randy Ayyar 

President 

By selecting ACCEPT, 

I hereby acknowledge that this electronic document is being signed in accordance with the Act. 

I further certify 

that to the best of my knowledge the information provided 

is true, accurate, and in compliance with the Act. 

C Decline 

[Q Accept

Page 4

Filed by Corporations Division Administrator 

Filing Number: 225904697510 

Date: 01/31/2025 

- 

MICHIGAN DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

FILING ENDORSEMENT 

This is to Certify that the 2025 ANNUAL REPORT 

for 

WATERFORD DONUTS, INC. 

ID Number: 

800724950 

received by electronic transmission on 

January 31,2025 

|, is hereby endorsed. 

Filed on 

January 31,2025 

|, py the Administrator. 

The document is effective on the date filed, unless a subsequent effective date within 90 days after 

received date is stated in the document. 

In testimony whereof, | have hereunto set my 

hand and affixed the Seal of the Department, 

in the City of Lansing, this 31st day 

of January, 2025. 

Sy 

Linda Clegg, Director 

Corporations, Securities 

& Commercial Licensing Bureau

Page 5

Michigan Department of Treasury

5076 (Rev. 07-25)

Parcel Number

99-12-000-340

Small Business Property Tax Exemption Claim Under MCL 211.90

This form is to be filed with the local unit (City or Township) where the personal property is located.

Please contact the local unit where

the personal property is located for their mailing address. This form

IS NOT to be mailed to the Michigan Department of Treasury or

Michigan State Tax Commission. This form

must be filed no later than February 20, 2026 (postmark is acceptable). Late filed forms

may be filed directly with the 2026 March Board of Review prior to the closure of the March Board.

This form must be filled out in it's entirety. Failure to fill out the form completely can be cause for denial of the exemption. Taxpayers should

pay particular attention to including contact information, including phone number and email address.

General Information

WAT

Business Name

= “RFORL

WATERFORD DONUTS INC.

NSHjp|

Name and Mailing Address of Owner(s) or Partners (if sole proprietorship or partnership) - attach a separate sheet if necessary

rg 2026

RANDY AYYAR

CO PY

REC

4399 HIGHLAND ROAD

E I VE

R's tr

WATERFORD, MI 48329

Name of Local Unit of Government

County Where the Property is Located

City:

Township:

Waterford Twp.

Village:

Oakland

Parcel Number

Assumed Name(s) Used by Legal Entity (if any)

Owner Telephone Number

99-12-000-340

(248) 417-2529

Date Business Began in Local Tax Collecting Unit

Description of Owner's Business Activity

5/11/2011

COFFEE AND DONUTS RETAIL

Name, Telephone Number and Email Address

of the Person in Charge of Personal Property Records

Address where Personal Property Records are Kept

TERRY ELLISON CPA

(248) 626-1000

6960 ORCHARD LAKE ROAD, WEST

BLOOMFIELD, MI 48322

Names of all other businesses having personal property, including any leasehold improvements assessed as personal property at the location(s) included in this form.

(Attach additional sheets as necessary.)

N/A

List all addresses where any personal property owned by leased to or in the possession of the owner listed above or a related entity is located within the local tax collecting

unit. (Attach additional sheets as necessary.)

Value of Personal Property

The True Cash Value of all Personal Property, as defined by MCL 211.90, located within the local tax

Value of Personal Property

collecting unit indicated above, that is owned by, leased to, or in the possession of the owner or related

entity, was less than $80,000 on December 31, 2025. (Enter value at right.)

X | The True Cash Value of all Personal Property, as defined by MCL 211.90, located within the local tax

Value of Personal Proj

[x] collecting unit indicated above, that is owned by, leased to, or in the possession of the owner or related

peny

entity, was equal to or greater than $80,000 and less than $180,000 on December 31, 2025. (If checked,

177,703

attach a copy of Form 632, “2026 Personal Property Statement,” to this form. Enter value at right.)

The undersigned certifies that:

1. Iam the owner of the commercial personal property and/or industrial personal property being claimed as exempt or | am the duly authorized agent.

2. The following procedures were used to determine that the True Cash Value of the Eligible Personal Property on December 31, 2025:

The determination of True Cash Value was based on the State Tax Commission's recommended valuation procedures as set forth on Form 632 (L-4175), “Personal

Property Statement.”

The determination of True Cash Value includes all assessable personal property, located within the city or township listed on this form that is owned by, leased to, or

in the possession of the owner or related entity. This shall include all trade fixtures and may include leasehold improvements not assessed as real property. Attach an

explanation if not all personal property is included.

3. lunderstand that according to MCL 211.90,

| am required to maintain and provide access to books and records for audit purposes as provided in section 22.

All of the information contained within Form 5076 is true and accurate and to the best of my knowledge and belief, and

| acknowledge a fraudulent claim for exemption under

MCL 211.90 is subject to the penalties as provided for in section 21(2).

Printed Name

Title

RANDY AYYAR

President

Signature

—

LOCAL UNIT USE ONLY

Date Received

0313

Page 6

Assessor's Copy

Michigan Department of Treasury

This form must be completed

632 (Rev. 07-25)

Parcel No.

and returned to the assessor b

Issued under authority

of Public Act 206 of 1893.

Approved by the omy Tax Commission August 19, 2025.

99-12-000-340

February ars

2026 Pe rson al

P ro pe rty State m ent

(As of 12-31 25)

Location(s) of Personal Property Reported on This Statement.

FROM: (Name and Address of Assessor)

LIST ALL LOCATIONS. Attach additional sheets if necessary.

Waterford Twp.

Wareg

Assessor's Office

FO,

TO! NS

Date of Organization

|Date Business Began at

Square Feet

5200 Civic Center Drive

FER 10

Hip

anton

Oeamod

Waterford, MI 48329

2026

5/11/11

Assumed Names Used by Legal Entity, if any

EE § Vi 0D

R's OFF)

Names of Owner(s) or Partners

TO: (Name and Address of Taxpayer)

(i sole proprietorship or partnership)

DUNKIN DONUTS

4399 HIGHLAND ROAD

If Sole Proprietorship, Taxpayer's Residential Address

WATERFORD, MI 48329

Legal Name of Taxpayer

WATERFORD DONUTS INC.

Preparer's Name, Address and Telephone Number and E-mail address

| Check One Only:

Address Where Personal Property Records are Kept

HOLLANDER, ELLISON & ASSOCIATES., P.C.

[]sole Proprietorship

| 6960 ORCHARD LAKE ROAD, WEST BLOOMFIELD, Mi ¢

6960 ORCHARD LAKE RD., SUITE 235

[] Partnership

Name of Person in Charge of Records | Taxpayer Telephone No.

WEST BLOOMFIELD, MI 48322

Phone: (248)626-1000

[| Limited Liability Co.

TERRY ELLISON CPA

(248)417-2529

Corporation

Description of Taxpayer's Business Activity and NAICS Code

MI D#

COFFEE AND DONUTS RETAIL

NOTICE: DO NOT USE THIS FORM TO CLAIM AN EXEMPTION OF ELIGIBLE MANUFACTURING PERSONAL PROPERTY (EMPP) PURSUANT TO MCL 211.9m AND

MCL 211.9n. To claim an exemption for EMIPP, file Form 5278 with the local assessor where the personal property is located no later than February 20, 2026.

Leasing companies are not eligible to file Form 5273 and must complete this form. Pursuant to MCL 211.90, if the true cash value of the assessable

personal property you or a related party own, lease or possess in this local assessing unit is less than $80,000, then you do not need to file this form if the

property is classified as commercial or industrial personal property and you timely claim the exemption. Instead, file Form 5076 with the local unit

where the property is located no later than February 20, 2026. See the instructions on Page 6.

SUMMARY AND CERTIFICATION.

Complete ALL questions.

If Yes, state total original cost

Have you excluded any exempt "Special Tools" from this statement?

excluded

Have you excluded any air and water pollution control facilities and/or wind or water

energy conversion devices for which an exemption certificate has been issued?

—...... [Yes

[XINo

If Yes, attach itemized list.

Have you, to the best of your knowledge, reported all of your assessable tangible

' personal property located in Michigan including fully depreciated and/or expensed

assets, to the appropriate assessment jurisdiction?

............occvueiiiniissinnieniiiciininns

If No, attach explanation.

Did you hold a legal or equitable interest in personal property assessable in this

jurisdiction which you have not reported on this statement (see instructions)?

—...........

Are you a party (as either a landlord or a tenant) to a rental or lease agreement relating

to real property in this JURSAICHON? .............rerevemmmrersmssssinsssssssnsrssssssssssss

essai sssssses

(H|

If Yes, attach itemized list.

If Yes, complete Section O.

Have any of your assets been subjected to "rebooking” of costs for accounting

purposes or been purchased used (see instructions)?

If Yes, attach itemized list.

If yes, attach Form 3595.

If Yes, attach itemized list.

Is any of your property "daily rental property," per PA. 537 of 1998?

....cccoovvvirvriines

Are other businesses operated at your location(s)?

Enter zero if appropriate.

]

Assessor Calculations

Grand total from PAGE 2 ......ccuvurrmrrunmieieniis

resents serene cnn

Qa.

278,268

“Job.

10. Grand

total from page 3 ....

10a.

10b.

11. Grand total from pages 4-5

11a.

11b.

12. Total cost of Idle Equipment from Form 2698........ooueimrnmninnicinnicne

12a.

12b.

13. Total cost of Personal Property Construction in Progress

..............cccooeeee.

[138

X50

13b.

14. Total Cost of Cable TV, Utility, Wind and Solar Energy Assets

14a.

14b.

from Forms 633, 3589, 4565, and 5762

15. Total cost of cellular site equipment from Form(s) 4452

15a.

15b.

TOTAL

278,268

The undersigned certifies that he/she is an owner, officer and/or the duly authorized

ASSESSOR'S ADJUSTMENT(S)

-----

agent for the above named taxpayer and that the above summary, with its supporting

EXEMPTION(S)

--r

documents, provides a full and true statement of all tangible personal property

owned or held

le locations listed above on December 31, 2025.

TRUE CASH VALUE...

Signature of Certifier

Date

ASSESSED VALUE ( 50% of TCV)

Z.- Q ~2 L782)

0313

Page 7

632, Page 2 

. 

Assessor's Copy 

INSTRUCTIONS. Read carefully to obtain directions for the allocation of your personal property to Sections A - N. 

All Tangible Personal Property in your possession at this location, including fully depreciated and expensed assets, must be reported in one of the 

Sections A through N. If you had "Move-Ins" of used property, you must also complete Form 3966, 2026 Taxpayer Report of Personal Property 

"Move-Ins" Occurring During 2025. "Move-Ins" are items of assessable personal property (hereafter referred to as "property") that were not assessed in 

this city or township in 2025, including (1) purchases of used property, (2) used property you moved in from a location outside this city or township, (3) 

property that was exempt in 2025 (such as exempt Industrial Facilities Tax property), and (4) property that you mistakenly omitted from your statement in 

2025. "Move-Ins" DO NOT include property that has been moved from another location WITHIN this city or township or that was assessed to another 

taxpayer within this city or township in 2025 (i.e., property reported by a previous owner or previously leased property reported by the lessor in 2025). All 

"Move-Ins" must be reported on this page 2 and on Form 3966. Do not report 2025 acquisitions of new property on Form 3966. 

Did you have "move-ins"? 

[Yes 

[x] No 

] 

SECTION A: 

Assessor 

SECTION D:Including Office, Electronic, 

Assessor 

Including Furniture and Fixtures 

Calculations 

Video and Testing Equipment 

Calculations 

2025 

91 

2025 

.84 

2024 

.80 

2024 

.64 

2023 

18,825( 

.69 

2023 

.55 

2022 

1.61 

2022 

49 

2021 

.53 

2021 

44 

2020 

47 

2020 

41 

2019 

42 

2019 

.38 

2018 

37 

2018 

.35 

2017 

.33 

2017 

.33 

2016 

29 

2016 

31 

2015 

27 

2015 

29 

2014 

24 

2014 

28 

2013 

22 

2013 

26 

2012 

19 

2012 

25 

2011 

) 

12 

2011 

17 

Prior 

12 

Prior 

A7 

[TOTALS | A1 

18,825 

A2 

’ 

TOTALS | D1 

D2 

SECTION B: 

Assessor 

_ 

Including Machinery and Equipment 

Calculations 

SECTION E: Including Consumer 

Assessor 

2025 

89 

Coin Operated Equipment 

Calculations 

2024 

64,673 | .76 

2025 

92 

2023 

64,249 | 67 

2024 

85 

2022 

80,104 | 60 

2023 

17 

2021 

37,821 | 54 

2022 

69 

2020 

49 

2021 

61 

2019 

45 

2020 

.54 

2018 

42 

2019 

46 

2017 

38 

i 

2018 

.38 

2016 

36 

2017 

30 

2015 

33 

2016 

28 

2014 

31 

2015 

15 

2013 

29 

Prior 

15 

2012 

28 

OTALS | E1 

E2 

2011 

23 

SECTION F: 

Assessor 

Prior 

.23 

Including Computer Equipment 

Calculations 

TOTALS | B1 

246,847 

B2 

2025 

.60 

SECTION Ct 

I 

Aeo0550T 

2024 

44 

Including Rental Videotapes and Game 

Calculations 

2023 

12,596| 

.32 

2025 

76 

2022 

24 

2024 

53 

2021 

19 

2023 

T.29 

2020 

15 

2022 

05 

2019 

.08 

Prior 

05 

Priot 

08 

TOTALS | C1 

Ic2 

[TOTALS | F1 

12,596 

F2 

COST GRAND TOTAL (for page 2) 

TRUE CASH VALUE GRAND TOTAL 

(for page 2) 

TAXPAYER: 

Add totals from cost columns 

ASSESSOR: Add True Cash Value totals 

of Sections A-F (A1-F1). Enter grand total 

from Sections A-F (A2-F2). Enter grand 

here and carry to line 9a, page 1. 

$ 

278,268 

total here and carry to line 9b, page 1. 

$ 

0313

Page 8

632, Page 4

Assessor's Copy

SECTION L

- Detail of Leases (This Section is Completed by Leasing Companies)

Equipment that you lease to others should be reported under this Section. Note: You must also complete Sections A -F on Page 2. See instructions.

You may use attachments in lieu of completing this Section only if the attachments use the same format and contain all the information as indicated

below, and the Tables on Page 2 are completed.

If you are leasing Eligible Manufacturing Personal Property (EMPP) to another company,

you must report it in this section unless an election has been made, using Form 5467, that it be reported on the lessee's Form 5278.

See the detailed notice at the beginning of the Instructions, at the top of the first column, Page 6. Attach additional sheets, if necessary.

Are you a manufacturer of equipment?

[Yes

[No

Location of

Type of

Lease

Month

1st Year

Original

Lease No.

Name & Address of Lessee

Equipment

Eqhipmant

Period (mo.)

Roane)

in Service

Manyfaclurer

Selling Price

Total Original Selling Price

SECTION M - Leasehold Improvements

All Leasehold Improvements (LHI) made at your place of business should be reported under this Section, even if you believe that the improvements are

not subject to assessment as Personal Property. Report trade fixtures, foundation costs and equipment installation costs, including wiring and utility

connections, in the appropriate Section A through F, on Page 2, not as LHI. See instructions. To prevent a duplicate assessment, provide as much

detail as possible. You may attach additional explanations and/or copies of "fixed asset" records, if the attachment provides all of the information

requested below and if you insert the total original cost in "Total Cost Incurred” below. Personal Property reported here should NOT be reported

elsewhere on Form 632 (L-4175). Assessor: Do NOT assess 2016 or later installations as personal property except where the lease is pre-1984.

NOTICE:

The State Tax Commission has directed that all leasehold improvement installations in 2016 or later must be valued as improvements to

the leased real property. Report all 2016-2025 leasehold improvements in the section immediately below.

STC

True Cash Value

Multiplier

Assessor's Calculation

Year Installed

Description (Describe in detail)

Original Cost

2025

2024

2023

2022

2021

2020

2019

2018

2017

2016

Prior

See Attached Document

SECTION N - Buildings and Other Structures on Leased or Public Land and All Freestanding Signs and Billboards

Costs of Freestanding Communications Towers and Equipment Buildings at Tower sites (unless reported on Form 4452), and Costs of

Freestanding Signs and Billboards must also be reported under this Section. Any Personal Property reported in this section should NOT

be reported elsewhere on Form 632 (L-4175). Attach additional sheets, if necessary.

Od Check this box if you believe that these structures are already assessed as part of the real property.

fo.

Year Originally

Total Capitalized

True Cash

Val

Address or Location of Building

Cost

Assessors Celoulation

Total Capitalized Cost|

0313

Page 9

Section M - Leasehold Improvements 

Assessor's Copy 

Year Installed 

Description (Describe in detail) 

Original Cost 

Matioler Asoo 

Cash Value on 

2015 

Total Cost Incurred 

{ M-1 

M-2 

0313

Page 10

Assessor's Cop! y 

Year in Service 

Detailed Description 

Original Costs 

Personal/Real 

2015 

Personal 

Total 

0313

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