Petition - Beck West Storage.pdf
Beck West Storage LLC Petitioner Vs. City Of Wixom Respondent · 26-001419-TT
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1 STATE OF MICHIGAN DEPARTMENT OF LICENSING & REGULATORY AFFAIRS MICHIGAN ADMINISTRATIVE HEARING SYSTEM MICHIGAN TAX TRIBUNAL BECK WEST STORAGE LLC, Docket No. 26- Petitioner, Parcel Nos. 96-22-04-351-009 96-22-04-351-003 v. CITY OF WIXOM, 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 Beck West Storage LLC, by and through their attorneys, Williams Williams Rattner & Plunkett, PC, state as follows for their Entire Tribunal Property Tax Petition. The Parties 1. Petitioner Beck West Storage LLC, is a Michigan limited liability company with its registered office located at 26640 Harding, Oak Park, MI 48237. 2. Respondent City of Wixom is a Michigan city with its primary offices located at 49045 Pontiac Trail, Wixom, MI 48393.
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2 The Subject Properties 3. Petitioner owns properties identified as follows: Parcel No. Address 96-22-04-351-009 47020 West Road 96-22-04-351-003 29686 Beck Road They are referred to collectively in this Petition as the “Subject Properties.” 4. The Subject Properties are located in Oakland County and are within the Walled Lake Consolidated school district. 5. Respondent possesses jurisdiction to assess and collect property taxes for the Subject Properties. 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’ assessments for property taxes in the amounts set forth in paragraph 1 of the attached Multiple Parcel Form. 8. Petitioner contends that lawful assessments of the Subject Properties for the 2026 tax year cannot exceed the amounts set forth in paragraph 2 of the attached Multiple Parcel Form. 9. The amounts in dispute therefore equal the amounts identified in paragraph 3 of the attached 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
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3 211.1 et seq. (the “GPTA”), defines those terms, but reserve 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 violate 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 amounts that do not exceed Petitioner’s contentions of value 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 By: /s/ Jerome P. Pesick Jerome P. Pesick (P29039) Dated: May 26, 2026 Attorneys for Petitioners
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Multiple Parcel Form Page 1 STATE OF MICHIGAN DEPARTMENT OF LICENSING & REGULATORY AFFAIRS MICHIGAN TAX TRIBUNAL BECK WEST STORAGE LLC, Docket No. 26- Parcel Nos. 96-22-04-351-009 Petitioner, 96-22-04-351-003 v. CITY OF WIXOM, Respondent. Jerome P. Pesick (P29039) Richard E Rassel, III (P57540) 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 Petition Multiple Parcel Form 1. The values established for the Subject Properties by Respondent’s March 2026 Board of Review are as follows: Parcel No. True Cash Value Assessed Value Taxable Value 96-22-04-351-009 3,533,840 1,766,920 1,630,200 96-22-04-351-003 2,058,820 1,029,410 845,840 Totals: 5,592,660 2,796,330 2,476,040 2. Petitioner contends that lawful 2026 assessments for the Subject Properties cannot exceed the following amounts:
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Multiple Parcel Form Page 2 Parcel No. True Cash Value Assessed Value Taxable Value 96-22-04-351-009 2,000,000 1,000,000 1,000,000 96-22-04-351-003 1,400,000 700,000 700,000 Totals: 3,400,000 1,700,000 1,700,000 3. The amounts in dispute for the 2026 tax year are therefore as follows: Parcel No. True Cash Value Assessed Value Taxable Value 96-22-04-351-009 1,533,840 766,920 630,200 96-22-04-351-003 658,820 329,410 145,840 Totals: 2,192,660 1,096,330 776,040