Petition.pdf

Nine8 Capital, LLC Petitioner Vs. City Of Port Huron Respondent · 26-000663-TT

← View full record

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

STATE OF MICHIGAN 

DEPARTMENT OF LICENSING & REGULATORY AFFAIRS 

MICHIGAN TAX TRIBUNAL 

NINES CAPITAL, LLC, 

Docket No. 26- 

Petitioner, 

Parcel Nos. 74-06-298-0151-000 

v. 

74-06-298-0152-000 

CITY OF PORT HURON, 

Respondent. 

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 Nine8 

Capital, 

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 Nine8 Capital, LLC, is a Michigan limited liability company 

with its registered offices located at 5382 Ridge Court, Troy, Michigan 48098. 

2. 

Respondent the City of Port Huron is a Michigan municipal corporation

The Subject Property 

3. 

Petitioner owns two contiguous parcels of real property identified as 

Parcel No. 74-06-298-0151-000, commonly known as vacant Huron Ave., Port Huron, 

Michigan 48060, and Parcel No. 74-06-298-0152-000, commonly known as 609 Huron 

Ave., Port Huron, Michigan 48060. 

These properties are referred to collectively in 

this Petition as the “Subject Properties.” 

4. 

The Subject Properties is located in St. Clair County and are within the 

Port Huron Area Schools public school district. 

5. 

Respondent possesses jurisdiction to assess and collect property taxes 

for the Subject Property. 

The 2026 Assessments 

6. 

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

commercial real property. 

7. 

For the 2026 tax year, Respondent established the Subject Properties’ 

assessment for property taxes in the amounts set forth in Paragraph 1 of the attached 

Petition Multiple Parcel Form. 

8. 

Petitioner contends that lawful assessments for the Subject Properties 

for the 2026 tax year cannot exceed the amounts set forth in Paragraph 2 of the 

attached Petition Multiple Parcel Form.

10. 

This Petition presents issues involving the Subject Properties’ 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 Properties’ 2026 assessments 

(a) violate the Michigan 

Constitution, 

the GPTA, 

and other Michigan law, 

(b) 

are based on erroneous 

principles 

and information, 

(c) 

are 

based 

on 

the 

misapplication 

of valuation 

principles, and (d) otherwise violates Petitioner's rights. 

12. 

Petitioner does not assert that the Subject Properties’ 2026 assessments 

are 

not uniform 

aside 

from 

the lack 

of uniformity resulting from Respondent 

overestimating the Subject Properties’ values. 

Conclusion and Request for Relief 

Wherefore, Petitioner respectfully requests that this honorable Tribunal enter 

judgment revising the Subject Properties’ 2026 assessments to be consistent with the 

values set forth in Paragraph 2 of the attached Multiple Parcel Form and granting 

Petitioner all other relief to which it is entitled under Michigan law. 

Respectfully Submitted, 

Williams Williams Rattner & Plunkett, PC

STATE OF MICHIGAN 

DEPARTMENT OF LICENSING & REGULATORY AFFAIRS 

MICHIGAN TAX TRIBUNAL 

NINES CAPITAL, LLC, 

Docket No. 26- 

Petitioner, 

Parcel Nos. 74-06-298-0151-000 

v. 

74-06-298-0152-000 

CITY OF PORT HURON, 

Respondent. 

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 

Petition Multiple Parcel Form 

1. 

Respondent's 2026 March Board of Review established the Subject 

Properties’ assessments in the following amounts: 

Parcel Number 

True Cash Value 

Assessed Value 

Taxable Value 

74-06-298-0151-000 

47,400 

23,700 

23,700 

74-06-298-0152-000 

1,048,000 

524,000 

458,950 

Totals 

1,095,400 

547,700 

482,650 

Copies of the Notices of Assessment are attached to this Petition Multiple Parcel 

Form as Exhibit A.

3. 

The amounts in dispute therefore equal the following amounts: 

Parcel Number 

True Cash Value 

Assessed Value 

Taxable Value 

74-06-298-0151-000 

37,400 

18,700 

18,700 

74-06-298-0152-000 

738,000 

369,000 

303,950 

Totals 

775,400 

387,700 

322,650

Exhibit A

ms 

bribe void 

THIS 

IS NOT A TAX BILL 

L-4400 

Notice of Assessment, Taxable Valuation, and Property Classification 

This form is issued under the authority of P.A. 206 of 1893, 

Sec. 211.24 (¢) and Sec.211.34c, 

as amended. This is a model assessment notice to be used by the local assessor. 

10918 

FROM CITY OF PORT HURON 

PARCEL IDENTIFICATION 

ANGELA SWOFFER, ASSESSOR 

208.0151-000 

100 MCMORRAN BLVD 

PARCEL NUMBER: 

74-06-29 

PORT HURON, MI 48060 

PROPERTY ADDRESS: 

600 VACANT LOT HURON 

PORT HURON, MI 48060 

SCHOOL DISTRICT CODE: 74010 

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

prEA 

ALS AUTO**MIXED AADC 

493 

T1% 

PI 

#44 

10018 

EXEM 

N 

NINES CAPITAL LLC 

% Exempt As "Homeowners Principal Residence” 

00% 

C/O 

D LAND GROUP 

2 

15508 HACK .ave 

% Exempt As "Qualified Agricultural Property”: 

00% 

GROSSE POINTE, 

MI 48230-6224 

% Exempt 

As "MBT Industrial Personal”: 

00% 

Ualgfeggel teat fhysgtepeg BE 

ty 

% Exempt 

As “MBT Commercial Personal” 

00% 

Exempt 

As "Disabled Veteran or 

- 

hind Spouse” 

: 

0 Yes 

No 

Exempt As "Qualified Forest Property”: 

[Yes 

X No 

Exempt 

As "Development Property”: 

[1 Yes 

[X No 

LEGAL DESCRIPTION: 

LOT 1 BLK 19 BUTLER PLAT 

ACCORDING TO MCL 211.34c THIS PROPERTY IS CLASSIFIED AS: 202 (COMMERCIAL-VACANT) 

"PRIOR YEAR'S CLASSIF 

: 

ICATION: 502 (COMMERCIAL-VACANT) 

1 

Re 

x 

IRRENT 

CHANGE FROM 

Mompradbanm eee | SET 

sovags | Tee 

1. TAXABLE VALUE: 

23,500 

23,700 

200 

2. ASSESSED VALUE: 

23,500 

23,700 

200 

3. TENTATIVE EQUALIZATION FACTOR: 

1000 

| 

4. STATE EQUALIZED VALUE (SEV): 

: 

: 

200 

5 

WAS THERE A TRANSFER OF OWNERSHIP IN 2025 THAT RESULTED IN A TAXABLE VALUE UNCAPPING? 

[Yes 

[XINo 

6. Assessor Change Reason(s): 

120 

: 

: 

: 

0 

mmm 

regarding the Notice of 

Que 

Assessment, 

Taxable Valuation, and Property Classification 

may be directed 

to the Following: 

- 

hone; 

Email Address: 

 

R 

742 

A@PORTHURON.ORG

Deparment of Treasury. 

THIS 

IS NOT A TAX BILL 

L-4400 

Michigan 

1012 {Rev, 10-25) 

Notice of Assessment, Taxable Valuation, and Property Classification 

This forms 

sued under the authory of PA. 208 of 1393, Sec. 211.24 (c) and Sec.211.34c, as amended. This is a model assessment notice to be used by the local assessor. 

FROM CITY OF PORT HURON 

PARCEL IDENTIFICATION 

ANGELA SWOFFER, ASSESSOR 

PARCEL NUMBER 

74-06-298-0152-000 

100 MCMORRAN BLVD 

PORT HURON, MI 48060 

PROPERTY ADDRESS: 

609 HURON AVE 

PORT HURON, Mi 48060 

SCHOOL DISTRICT CODE: 74010 

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

= 

EXEMPTION 

PPL 

x 

DC 

493 

Tid 

Pl 

4%R 

1097 

-. 

NINES RETA 

dane 493.0157 

FL 

A 

% Exempt 

As "Homeowners Principal Residence": 

00% 

C/O 

D LAND GROUP 

% Exempt 

As "Qualified Agricultural Property”: 

.00% 

17108 MACK AVE 

GROSSE 

POINTE, 

MI 

48230-6224 

% Exempt As "MBT Industrial Personal™ 

00% 

shal edgy lp 

eee lel hee thie] 

% Exempt 

As "MBT Commercial Personal”: 

00% 

Exempt As "Disabled Veteran or 

7 

Surviving Spouse”: 

[J Yes 

No 

Exempt 

As "Qualified Forest Property”: 

[ves 

X No 

Exempt As "Development Property” 

[JYes 

[X No 

LEGAL DESCRIPTION: 

LOT 

2, E 1/2 OF LOT 11 EXS 1.5 FT OF W4042 FT&EXNB8FT 

OF S9.5FT 

OF W 31.6 FT, ALSO 

E 1/2 LOT 12 EXW 40.42 FT 

BLK 19 BUTLER PLAT 

ACCORDING TO MCL 211.34c THIS PROPERTY IS CLASSIFIED AS: 201 

(COMMERCIAL-IMPROVED) 

"PRIOR YEAR'S CLASSIFI 

z 

TCATION: 531 (COMMERCIAL-IMPROVED) 

CURRENT 

CHANGE FROM 

The change in taxabie value will increase/decrease your tax bil for 

PRIOR AMOUNT 

TENTATIVE AMOJPIE 

PRIOR YEAR TO 

the 2026 

year by approximately: $5,768 

YEAR: 2025 

YEAR: 

CURRENT YEAR 

1. TAXABLE VALUE: 

361,700 

458,950 

97,250 

2. ASSESSED VALUE: 

361,700 

524,000 

162,300 

3. TENTATIVE EQUALIZATION FACTOR: 

1.000 

4. STATE EQUALIZED VALUE (SEV): 

361,700 

524,000 

162,300 

5. 

‘WAS THERE A TRANSFER OF OWNERSHIP IN 2025 THAT RESULTED IN A TAXABLE VALUE UNCAPPING? 

0 Yes 

No 

6. Assessor Change Reason(s): 

Abatement Expired, Market Adjustment 

NEZ EXPIRED 2026 

The 2026 Inflation Rate Multiplier is: 1.027 

Questions regarding the Notice of Assessment, Taxable Valuation, and Property Classification may be directed to the fh 

Name: 

Phone 

Email Address. 

ANGELA SWOFFER 

810-984-9742 

SWOFFERA@PORTHURON.ORG

← View full record