Petition.pdf

24611 Gratiot, LLC Petitioner Vs. City Of Eastpointe Respondent · 26-000628-TT

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STATE OF MICHIGAN 

DEPARTMENT OF LICENSING & REGULATORY AFFAIRS 

MICHIGAN TAX TRIBUNAL 

24611 GRATIOT, LLC, 

Docket No. 26- 

Petitioner, 

Parcel No. 02-14-30-204-050 

v. 

CITY OF EASTPOINTE, 

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 24611 

Gratiot, 

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 24611 Gratiot, LLC, is a domestic limited liability company 

with its registered offices located at 24620 Schoenherr Road, Warren, Michigan 

48089.

The Subject Property 

3. 

Petitioner owns property identified as Parcel No. 02-14-30-204-050 and 

commonly known as 24611 Gratiot Ave., Eastpointe, Michigan 48021 (the “Subject 

Property”). 

4. 

To Petitioner's knowledge, the Subject Property was designed to be used 

for commercial purposes. 

It is presently vacant. 

5. 

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

Eastpointe Community Schools district. 

6. 

Respondent possesses jurisdiction to assess and collect property taxes 

for the Subject Property. 

The 2026 Assessment 

7. 

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

commercial real property. 

8. 

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

assessment for property taxes as follows: 

True Cash Value 

Assessed Value 

Taxable Value 

$1,264,200 

$632,100 

$486,736 

A copy of the Notice of Assessment is attached to this Petition as Exhibit A. 

9. 

Petitioner contends that a lawful assessment of the Subject Property for 

the 2026 tax year cannot exceed the following amounts:

11. 

This Petition presents issues involving the Subject Property’s valuation 

for property tax 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. 

12. 

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. 

13. 

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 amounts that do 

not exceed the values set forth in Paragraph 9 of this Petition and granting Petitioner 

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

Respectfully Submitted,

Exhibit A

a 

THIS IS NOT A TAX BILL 

L-4400 

Notice of Assessment, Taxable Valuation, and Property Classification 

rasan 

Rog renin tbe 

dned 

by re iA 

or @ EELS under ie #ARanty AF Sook 

Aol 20% of 1840, Hen IH de 40 HA V1 SAT, SE Fad 

[TFRSW 

CTY OF EASTPOINTE 

I 

BARCEL 

IDENTIFICATION 

ASSESSING DEPARTMENT 

PARCEL NUMBER: 

02-14-30-204-050 

23200 GRATIOT 

E 

ADDRESS: 

EASTPOINTE M) 48021 

2461 1 GRATIOT AVE 

EASTPOINTE, Mi 48021 

SCHOLL DISTRICT CORE 

50020 

TE 3 ADDRES HPF RECN HAY 

ASSESEMENT RGiL 

EXEMPTIONS 

= 

1 GRATIOT LLC 

*, Exerngt As "Homeowners Principal Residenza’ 

00% 

24620 SCHOENHERR 

= Exemt As “Gusified Agricultura Property 

00% 

| 

WARREN Mi 48089 

5, Exempt As "NBT Industrial Parsonsi® 

20% 

5 Exampt As *MBT Commercial Pacsonal™ 

00% 

Exempt Az “Tisabled Veteran or Surviving 

- 

Spotise’” 

~ 

[7 Yes 

No 

Exempt As "Qualified Forest Property™ 

0 Yes 

[X] 

No 

| 

Exompt 

As Development Property”! 

[IYes 

[X 

No 

i 

) 

LEZAL DESCRIPTION 

i 

ASSESSORS PLAT NO. 28 LOT 441 

LIBER 38, PAGE 25 

ACCORDING TO MCL 211.34c THIS PROPERTY IS CLASSIFIED AS: 

Cu: 

armeTT AL 

PRIOR YEAR'S CLASSIFICATION IF DIFFERENT. 

The changs in taxable value will incraase ‘decrease your tax bill 

PRICE AMOUNT 

£ AMOUNT 

| 

forthe 2026 

year by approximately 

$990 

YEAR 

saz5 

se 

| 

1. TAXABLE VALUE 

473.940 

488.738 

12796 

2. ASSESSED VALUE 

545.300 

532,100 

86.800 | 

3 

TENTATIVE EQUALIZATION FACTOR 

1.600 

R 

] 

4 

STATE EQUALIZED VALUE [SEVY 

545,300 

1 

$32.100 

| 

85,800 

© 

WAS THERE A TRANSFER DF OWNERSHIP INg025 

THAT RESULTED IN A TAXABLE VALUE UNCAPPING? [J¥es 

[iiNo 

8, Assessor Change Reason(s}: 

The 20286 Inflation rate Multiplier is: 1.027 

Questions regarding the Nolize of Assessment, Taxsble Vaiuation and Froperty Ciassification may be directed © the Following 

Crna] Adress 

7 

JBARRAGEASTPOINTECITY. ORG 

Nats 

JAIME BARRA 

March Board of Review Appeal information. The Board of Review will meet at the following dates and times: 

THE BOARD OF REVIEW WikL MEET AT CITY HALL. 

23200 GRATIOT. CASTEOINTE 148021 AT THE FOLLOWING DATES ANG 

TIMES: 

MARCH 08, 2026 2.00 AM TO NCON AND 

MARCH 11 2026 1 00 PM TO 2.00 PM AND 

1PM TO 4.00 PM 

PM TO 00 PM 

651 EXT 7 TO SCHEDULE AN IN-PERSON MEETING 'WiTH THE BOARD OF REVIEW, RESIDENTS AND NON- 

RESIDENTS MAY APPEAL BY LETTER AND EMAL 

ERS AND EMAILS MUST BE RECEIVED BY 8 00PM WE 

MARCH 11, 2026. ALL EMAIL PROTESTS MUST BE SENT TO JBARRAGEASTPOINTECITY 

PERSONS WW 

CALL 586-445 

CISABILITIES

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