Bear Pointe Ventures LLC Petitioner Vs. Township Of Alpena Respondent

Page 1

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA

DIRECTOR

MICHIGAN TAX TRIBUNAL · 611 W. OTTAWA ST., LANSING, MI 48933 · 517-335-9760

PO BOX 30232, LANSING, MI 48909 · Other Carriers: 2407 N GRAND RIVER AVE, LANSING, MI 48906

NOTICE OF AUGUST 2- 13, 2027 PREHEARING GENERAL CALL AND ORDER OF 

PROCEDURE

Bear Pointe Ventures LLC,

Petitioner,

v

 

 

Township Of Alpena,

Respondent.

 MTT Docket No. 26-000763

Please be advised that 26-000763 has been placed on a two-week Prehearing General 

Call commencing August 02, 2027. Unless ordered otherwise, parties will be notified at 

least 28 days before they are scheduled to appear. Scheduling will not necessarily 

occur in the order in which the cases are listed below.

Parties are required to submit a valuation disclosure or written notification that no 

valuation disclosure is required by the dates indicated herein. A “valuation disclosure” 

is defined as documentary or other tangible evidence in a property tax proceeding that a 

party relies upon in support of the party’s contention as to the true cash value of the 

subject property or any portion thereof and contains the party’s value conclusion and 

data, valuation methodology, analysis or reasoning. See TTR 203 and TTR 241.

Users who file documents with the Tribunal are advised that filed documents are 

public records and will appear for public viewing on the Tribunal’s Tax Docket 

Lookup. If a user wishes to file a document for consideration by the Tribunal and 

prevent its publication on the Tax Docket Lookup, the user MUST file a Motion for 

Protective Order under MCR 2.302(C)(8). If a Protective Order is issued, documents 

covered by the order will not be published. Documents filed prior to the issuance of a 

Protective Order will be published.

In accordance with MCR 1.109(D)(9) and TTR 209, the responsibility for excluding or 

redacting personal identifying information (PII) from all documents filed with or offered to 

the Tribunal rests solely with the parties and their attorneys. The Tribunal is not 

responsible for or required to review, redact, or screen documents at the time of filing 

for PII whether filed electronically or on paper. A party, representative, or interested 

person (i.e. third party not part of an appeal) may request that the Tribunal redact PII 

contained in a previously filed document by submitting a Request for Redactions. The 

Request for Redactions form is available on the Entire Tribunal and Small Claims pages 

of the Tribunal’s website. 

Please refer to the Tribunal’s FAQs and Glossary of Terms pages on the Tribunal’s 

website for more information.

Page 2

MTT Docket No. 26-000763

Page 2 of 3

IT IS ORDERED that the parties shall:

a. If no valuation disclosure is required, notify the Tribunal and the opposing parties 

in writing within 21 days of entry of this order that no valuation disclosure is being 

filed. The notice shall indicate the reason or reasons why no valuation disclosure 

is required (i.e., exemption claim, etc.).

b. If a valuation disclosure is required, file and exchange their valuation disclosures 

by April 5, 2027. Valuation disclosures will not be admitted into evidence unless 

disclosed and furnished in accordance with this order (even though admissible) 

except upon a finding of good cause by the Tribunal.

IT IS FURTHER ORDERED that the parties shall file and exchange their Prehearing 

Statements by April 5, 2027. Witnesses, with the exception of rebuttal witnesses, will 

not be allowed to testify unless disclosed in the Prehearing Statement and the 

Prehearing Statement is furnished in accordance with this order except upon a finding 

of good cause by the Tribunal. Failure to file the Prehearing Statement may result in 

holding a party or parties in default. See TTR 237. 

IT IS FURTHER ORDERED that “Pre-Valuation Disclosure” discovery is CLOSED on 

April 5, 2027, which means all discovery has been requested, all Motions to Compel 

have been filed, and all requested or ordered discovery has been exchanged by that 

date. Discovery relative to the valuation disclosure prepared for purposes of litigating 

this case or the valuation expert that prepared that valuation disclosure is not permitted 

during “Pre-Valuation Disclosure” discovery.

IT IS FURTHER ORDERED that “Post-Valuation Disclosure” discovery is CLOSED on 

August 2, 2027, which means all discovery has been requested, all Motions to Compel 

have been filed, and all requested or ordered discovery has been exchanged by that 

date. “Post-Valuation Disclosure” discovery is limited to the opposing party’s valuation 

disclosure, the opposing party’s valuation expert, and the witnesses identified on the 

opposing party’s Prehearing Statement.

IT IS FURTHER ORDERED that if this case is not scheduled for a date certain 

prehearing conference during the time frame indicated it may be scheduled for a date 

certain prehearing conference at any time subsequent to the completion date for this 

Prehearing General Call. Parties will, however, be notified in writing approximately one 

week before they are scheduled to appear. 

By:_____________________________________

Patricia L. Halm, Tribunal Chair

Entered: September 1, 2026

Page 3

MTT Docket No. 26-000763

Page 3 of 3

PROOF OF SERVICE

I certify that a copy of the foregoing was sent on the entry date indicated above to the 

parties or their attorneys or authorized representatives, if any, utilizing either the mailing 

or email addresses on file, as provide by those parties, attorneys, or authorized 

representatives.

By: Tribunal Clerk

Page 4

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA

DIRECTOR

MICHIGAN TAX TRIBUNAL · 611 W. OTTAWA ST., LANSING, MI 48933 · 517-335-9760

PO BOX 30232, LANSING, MI 48909 · Other Carriers: 2407 N GRAND RIVER AVE, LANSING, MI 48906

NOTICE OF AUGUST 2- 13, 2027 PREHEARING GENERAL CALL AND ORDER OF

Page 5

MTT

Page 6

MTT

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Page 1

RECEIVED 

STATE OF MICHIGAN 

AUG 10 2026 

DEPARTMENT OF LICENSING & REGULATORY AFFAI 

MICHIGAN ADMINISTRATIVE HEARING SYSTEM 

MICHIGAN TAX TRIBUNAL 

Ritrcan TAX TRIBUNAL 

Bear Pointe Ventures LLC, 

Petitioner, 

v 

MTT Docket No. 

26-000763 

Alpena Township, 

Respondent. 

ENTIRE TRIBUNAL PROPERTY TAX ANSWER 

I.__ Admit Deny 

X Neither Admit Nor Deny. 

2. Admit Deny 

X 

Neither Admit Nor Deny. 

The subject parcel is a shopping center located at 2680 US 23 S, Alpena, MI 

49707. This has a parcel ID of 018-103-000-199-00. Our records indicate that the 

parcel has two buildings: 

Building 1—93,110 sq ft, constructed in 1968. 

Building 2—5,100 sq ft, constructed in 1968. 

3. _X Admit___ Deny. 

4. _X Admit ___ Deny. 

5. 

X Admit ___ Deny. 

6. _X Admit __ Deny. 

7. If the property’s taxable value is at issue, was there an addition or loss for 

purposes of establishing the property’s taxable value for the tax year or years 

atissue? 

X Yes No.

Page 2

_ Entire Tribunal Property Tax Answer 

Page 2 of 3 

10. 

_ Admit Deny X Neither Admit Nor Deny. 

Respondent would need time and additional supporting documentation to validate 

the claims in this petition. 

11. Admit __ Deny X Neither Admit Nor Deny. 

Respondent would need time and additional supporting documentation to validate 

the claims in this petition. 

12. 

_ Admit ___ Deny X_ Neither Admit Nor Deny. 

Respondent would need time and additional supporting documentation to validate 

the claims in this petition. 

13. Admit ___ Deny X_ Neither Admit Nor Deny. 

Respondent would need time and additional supporting documentation to validate 

the claims in this petition. 

14. 

_ Admit __ Deny X_ Neither Admit Nor Deny. 

Respondent would need time and additional supporting documentation to validate 

the claims in this petition. 

15. Admit __ Deny X Neither Admit Nor Deny. 

“Respondent would need time and additional supporting documentation to validate 

the claims in this petition. 

16. Admit ___Deny X_ Neither Admit Nor Deny. 

Respondent would need time and additional supporting documentation to validate 

the claims in this petition. 

17. Admit ___ Deny X Neither Admit Nor Deny. 

Respondent would need time and additional supporting documentation to validate 

the claims in this petition. 

18. Respondent contends that the values for the property identified above are:

Page 3

Entire Tribunal Property Tax Answer 

- Page 3 of 3 

19. Admit __ Deny 

X Neither Admit Nor Deny. 

20. Admit ___ Deny 

X Neither Admit Nor Deny. 

21. Admit _X Deny. 

Respondent disagrees with the Petitioner’s requests. Respondent has calculated the 

true cash value based on the cost approach. Respondent asserts that the values 

indicated by Respondent’s cost approach fairly reflect the true cash value of the 

subject property. We believe that the assessment reflects 50% of the true cash 

value. Taxable value is correctly calculated. 

Signature of Respondent’s Authorized Representative, if none, Respondent: 

(llr Bs 

74 

Email Address: info@assessingoffice.com 

Mailing Address: 

Assessing Office 

P.O. Box 25 

Rogers City, Mi 49779 

Telephone Number: 989-734-3555 (Fax: 989-734-9901) 

Date: 

8/4/2026

Page 4

STATE OF MICHIGAN 

MICHIGAN TAX TRIBUNAL 

P.O. Box 30232 

Lansing, MI 48909 

Bear Pointe Ventures LLC 

Petitioner, 

MTT # 26-000763 

Vs, 

Alpena Township 

Respondent, 

Petitioner 

Respondent 

Bear Pointe Ventures LLC 

Assessing Department 

44160 Riverview Ridge Dr 

P.O. Box 25 

Clinton Township, M1 48038 

Rogers City, M1 49779 

PROOF OF SERVICE 

Onthe 

_4 

dayof 

August 

, 

2026 

|, Iserved the enclosed documents upon the Michigan 

Tax Tribunal and Petitioner Bear Pointe Ventures LLC at the address above by placing the same 

in a stamped, addressed envelope and depositing in a U.S. mailbox. 

| DECLARE THE ABOVE TO BE TRUE AND TO THE BEST OF MY KNOWLEDGE, INFORMATION, AND 

BELIEF.

Page 5

STATE OF MICHIGAN 

MICHIGAN TAX TRIBUNAL 

P.O. Box 30232 

Lansing, MI 48909 

Bear Pointe Ventures LLC 

Petitioner, 

MTT # 26-000763 

vs, 

Alpena Township 

Respondent, 

Petitioner's Representative 

Respondent 

Eva Cantarella, Hertz Schram PC 

Assessing Department 

1760 S Telegraph Rd, Ste 300 

P.O. Box 25 

Bloomfield Hills, Mi 48302 

Rogers City, MI 49779 

PROOF OF SERVICE 

Onthe 

_4 

dayof 

August 

, 

2026 

, |served the enclosed documents upon the Michigan 

Tax Tribunal and Petitioner's Representative Eva Cantarella at the address above by placing the 

same in a stamped, addressed envelope and depositing in a U.S. mailbox. 

| DECLARE THE ABOVE TO BE TRUE AND TO THE BEST OF MY KNOWLEDGE, INFORMATION, AND 

BELIEF.

Page 6

Assessing Department 

PO. Box 25 

Rogers City, MI 49779 

GRAND RAPIDS MI 

493 

6 AUG 2026 

PM 4 

L 

UN

FE F

Michigan Tax Tribunal 

PO Box 30232 

Lansing, MI 48909 

AEE 

TT 

BEER 

Idee 

el 

Ep ged 1g eyo)

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Page 1

STATE OF MICHIGAN

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

MICHIGAN TAX TRIBUNAL

Bear Pointe Ventures LLC,

Petitioner,

v.

MTT Docket No. 26-000763

Parcel ID 018-103-000-199-00

Charter Township of Alpena,

Respondent.

______________________________________________________________________________

CERTIFICATE OF SERVICE FOR PETITION WITH DOCKET NUMBER

I hereby certify that, on July 14, 2026, I caused the Petition with docket number in the above-

referenced matter to be served on the following individuals and entities, and in the following

manner:

via Certified Mail

Assessor, Charter Township of Alpena

Assessing Department

P.O. Box 25

Rogers City, MI 49779

Clerk, Charter Township of Alpena

4385 US 23 North

Alpena, MI 49707

via First Class Mail

Director, Alpena County Equalization

720 W Chisholm St Ste 5

Alpena, MI 49707

Clerk, Alpena County

720 W Chisholm St Ste 2

Alpena, MI 49707

1

Page 2

Secretary, Alpena Public Schools Board

2373 Gordon Rd.

Alpena, MI 49707

State Treasurer, Michigan Dept. of Treasury

Treasury Building

430 W. Allegan Street

Lansing, MI 48922

/s/ Eva T. Cantarella 

Eva T. Cantarella

2

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Page 1

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA

DIRECTOR

MICHIGAN TAX TRIBUNAL · 611 W. OTTAWA ST., LANSING, MI 48933 · 517-335-9760

PO BOX 30232, LANSING, MI 48909 · Other Carriers: 2407 N. GRAND RIVER AVE., LANSING, MI 48906

MICHIGAN TAX TRIBUNAL

Docket Number: 26-000763

Is this case currently pending in the Small Claims Division? No

Party Filing Document 

Petitioner

Files

Document Type: Proof of Service: Petition

Attachment File Name: COS for Petition w dkt # Bear Pointe Plaza 2026

Fee Information

Filing Fee: $ 0.00

Payment Information

Payment: $ 0.00

These are text excerpts, not the complete document. Text recognition and reading order can contain errors. Check the PDF for complete wording, formatting, and context.

Page 1

STATE OF MICHIGAN

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

MICHIGAN TAX TRIBUNAL

Bear Pointe Ventures LLC,

Petitioner,

v.

MTT Docket No. 26-________

Parcel ID 018-103-000-199-00

Charter Township of Alpena,

Respondent.

______________________________________________________________________________

PETITION

Bear Pointe Ventures LLC (“Petitioner”), through its attorney Eva Cantarella at the law firm

Hertz Schram PC, petitions this Tribunal as follows:

1.

Petitioner is a limited liability company whose business address is 44160 Riverview

Ridge Dr., Clinton Twp., MI 48038.

2.

The Subject Property is a shopping plaza at 2680 US 23 South, Alpena Twp, MI.,

48707, built primarily in 1968 and 1988, but with a 17,649 square foot addition in 2007, and having

a total of 97,307 rentable square feet and further identified by Parcel ID No. 018-103-000-199-00.

3.

Petitioner is the party in interest, as Petitioner is responsible for paying the property

taxes on the Subject Property.

4.

Respondent Charter Township of Alpena levies and collects the property taxes on the

Subject Property.

5.

The Subject Property is classified 201 Commercial and was built for its present use

as a shopping plaza.

1

Page 2

6.

The Subject Property is located in Alpena County and is in the Alpena Public Schools

school district.

7.

This Petition concerns issues relating to (a) valuation, (b) assessment, and (c) taxable

value.

8.

For the 2026 year, Respondent determined the following assessed, state-equalized,

and taxable values for the Subject Property:

Respondent’s 2026 Value

Contentions

Assessed Value

State-Equalized

Value

Taxable Value

Parcel ID 018-103-000-199-00

1,087,600

1,087,600

971,736

9.

For the following reasons, Petitioner contends Respondent has over-valued the

Subject Property.

10.

The Subject Property has experienced high vacancy for many years.

11.

In just the past two years, two anchor tenants--Big Lots and Joann fabrics--filed for

Chapter 11 bankruptcy and vacated their spaces which had totaled 55,764 rentable square feet, or

57.31% of the total rentable square feet.

12.

Another 13,600 square feet has been vacant for 12 years, and a 6,000 square feet 

former Family Dollar space has been vacant for 21 years.

13.

Thus, as of 12/31/25, 75,364 rentable square feet were vacant, and only 21,943

rentable square feet were occupied.

14.

Stated otherwise, as of 12/31/25, 77.45% of the Subject was vacant and only 22.55%

was occupied.

15.

Although 17,169 square feet of the non-vacant space is occupied by a relatively new

tenant (rent commenced June 2025), PACE (a non-profit that provides various community services),

2

Page 3

prior to moving in, the space was vacant for nine years and Pace pays only $3/square foot. 

16.

Given the foregoing, the Subject Property’s 2025 net operating income was only

$44,394 [excludes interest, amortization, and depreciation from expenses].

17.

In addition, the Subject’s parking lot needs resurfacing and the parking lot lighting

needs to be replaced.

18.

For all of these reasons, Petitioner contends the Subject Property’s True Cash Value

is $1,000,000 and therefore its 2026 assessed, state-equalized, and taxable values should be as

follows:

Petitioner’s 2026 Value

Contentions

Assessed

Value

State-Equalized

Value

Taxable Value

Parcel ID 018-103-000-199-00

500,000

500,000

500,000

19.

Petitioner is unaware of any dispute concerning the value of a statutory “addition”

or “loss” in determining the Subject Property’s taxable value.

20.

Should Petitioner hereafter become aware of any such dispute, Petitioner reserves the

right to amend this Petition to reflect the dispute.

21.

Petitioner requests that the Tax Tribunal enter an Order (i) reducing the 2026

assessed, state-equalized and taxable values of the Subject Property to the amounts contended by

Petitioner, and (ii) requiring Respondent to pay Petitioner any refunds attributable to such reductions,

plus allowable interest and costs. 

3

Page 4

Respectfully submitted

Hertz Schram PC

/s/ Eva T. Cantarella 

Eva T. Cantarella (P51917)

Attorney for Petitioner

1760 S. Telegraph Road

Bloomfield Hills, MI 48302-0183

off. (248) 335-5000; fax. (248) 335-3346

ecantarella@hertzschram.com 

4

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Page 1

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

ORLENE HAWKS

DIRECTOR

Entire Tribunal Case Information Sheet - Petitioner

MOAHR DOCKET NO. 

 

Section 1: Petitioner’s Contact Information

Filer type: 

Organization 

Local Unit of Government

First Name

M.I.

Last Name/Company Name

Bear Pointe Ventures LLC

Home Address (No., Street, P.O. Box or Rural Route)

44160 Riverview Ridge Drive

City or Town

Clinton Township

State

Michigan

ZIP Code

48038

Telephone Number

586-876-0296

E-mail Address (do not enter unless you want MTT to send all correspondence via e-mail)

brianjcolellc@gmail.com

 

 

Section 2: Attorney/Authorized Representative’s Contact Information

First Name

Eva

M.I.

T

Last Name

Cantarella

Firm Name (if any)

Hertz Schram PC

Address (No., Street, P.O. Box or Rural Route)

1760 S Telegraph Rd Ste 300

City or Town

Bloomfield Hills

State

22

ZIP Code

48302

Telephone Number

248-335-5000

E-mail Address (do not enter unless you want MTT to send all correspondence via e-mail)

ecantarella@hertzschram.com

 

Section 3: Issue 

Please designate one: 

Valuation 

 

Section 4: Subject Property Information 

How many parcels are you 

appealing?

1

Property Address (No., Street, City, ST, ZIP) [If multiple, list first property’s address]

2680 US 23 South

Alpena Township

Page 2

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

ORLENE HAWKS

DIRECTOR

Michigan

48707

Taxing Authority (City or Township)

Township Of Alpena (ALPENA) 

County

Alpena

If you are appealing more than one parcel, are they contiguous or adjoining? 

(*If no, you must file separate appeals for each non-contiguous or non-adjoining parcel.)

N/A

 

 

Section 5: Check which of the following you are appealing (check all that apply) 

True Cash and Taxable Values

If “Other”, please explain:

 

 

Section 6: Valuation Information for Each Parcel under Appeal

Parcel Number:

018-103-000-199-00

Classification of Property: Real (check one)

Commercial (check one)

Current Assessed Value (also known as State Equalized Value) as established by the Board of Review:

1087600

Current Taxable Value as established by the Board of Review:

971736

What do you believe is the fair market value (also known as True Cash Value)?

1000000

Multiply the True Cash Value by 50% and enter here. This is your contention of Assessed Value (also known as State Equalized Value).

500000

If you belive the Taxable Value differs from your contention of Assessed Value, enter your contention of Taxable Value.

500000

Fee Information

The filing fee is based on the greater of State Equalized Value or Taxable Value in contention. If you are appealing more than one parcel, the parcel with the 

highest State Equalized Value or Taxable Value in contention will be used to determine your filing fee, plus $25.00 will be added for each additional parcel being 

appealed.

If the State Equalized Value or Taxable Value in contention is: Your filing fee is:

 

 $100,000.00 and under $250.00

 $100,000.01 to $500,000.00 $400.00

 $Over $500,000.00 $600.00

* Plus $25.00 for each additional parcel, not to exceed a total filing fee of $2,000.00.

Page 3

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

ORLENE HAWKS

DIRECTOR

A fee of $250.00 is required for the filing of a Special Assessment Appeal.

A fee of $250.00 is required for the filing of an Equalization Tax Appeal.

A fee of $250.00 is required for the filing of a Non-Property Tax Appeal.

A fee of $150.00 is required for the filing of a Classification Tax Appeal

Electronic Signature *Typing your name below will serve as your signature

Petitioner or Attorney/Authorized Representative’s Signature: 

/s/ /s/ Eva Cantarella

Payment Information

Amount: 600

Success: True

Message: ""

Waiver Code:

Transaction Number: 26050684258388

Supporting Waiver Documents:

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Page 1

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA

DIRECTOR

MICHIGAN TAX TRIBUNAL · 611 W. OTTAWA ST., LANSING, MI 48933 · 517-335-9760

PO BOX 30232, LANSING, MI 48909 · Other Carriers: 2407 N. GRAND RIVER AVE., LANSING, MI 48906

Bear Pointe Ventures LLC, 

Petitioner,

 MICHIGAN TAX TRIBUNAL

v

MTT Docket No.: 26-000763

Township Of Alpena, 

Respondent.

NOTICE OF DOCKET NUMBER

TAKE NOTICE that an Entire Tribunal petition has been filed and the above-noted 

docket number has been assigned to that petition. This docket number shall be noted 

on the petition and the petition shall be served within 45 days of the issuance of 

this notice, as required by TTR 227 and MCL 205.735a, even if the petition was served 

when filed. A proof of service shall also be filed with the Tribunal within 45 days of the 

issuance of this notice evidencing the service of the petition. 

If you submitted a proof of service with the petition, you must still serve the petition and 

file a second proof of service including the docket number, pursuant to this notice. 

Failure to serve the petition and file a proof of service within 45 days of the issuance of 

the notice may result in the dismissal of this case.

Under TTR 235(1), “[t]he respondent shall file an answer or responsive motion within 28 

days after the date of service of the petition with noted docket number.” Failure to do so 

will result in Respondent being placed in default.

The docket number also needs to be noted on all other documents submitted in this 

case. Further, the assignment of the docket number does not mean that the Tribunal 

has authority over the petition or that the petition complies with statutory requirements 

or the Tribunal’s rules.

By: __Tribunal Clerk________

Entered: June 10, 2026

PROOF OF SERVICE

I certify that a copy of the foregoing was sent on the entry date indicated above to the 

parties or their attorneys or authorized representatives, if any, utilizing either the mailing 

or email addresses on file, as provided by those parties, attorneys, or authorized 

representatives.

By: Tribunal Clerk

Page 2

Eva T Cantarella

Hertz Schram PC

1760 S Telegraph Rd Ste 300

Bloomfield Hills , MI 48302-0183

These are text excerpts, not the complete document. Text recognition and reading order can contain errors. Check the PDF for complete wording, formatting, and context.

Page 1

STATE OF MICHIGAN

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

MICHIGAN TAX TRIBUNAL

Bear Pointe Ventures LLC,

Petitioner,

v.

MTT Docket No. 26-________

Parcel ID 018-103-000-199-00

Charter Township of Alpena,

Respondent.

______________________________________________________________________________

PETITION

Bear Pointe Ventures LLC (“Petitioner”), through its attorney Eva Cantarella at the law firm

Hertz Schram PC, petitions this Tribunal as follows:

1.

Petitioner is a limited liability company whose business address is 44160 Riverview

Ridge Dr., Clinton Twp., MI 48038.

2.

The Subject Property is a shopping plaza at 2680 US 23 South, Alpena Twp, MI.,

48707, built primarily in 1968 and 1988, but with a 17,649 square foot addition in 2007, and having

a total of 97,307 rentable square feet and further identified by Parcel ID No. 018-103-000-199-00.

3.

Petitioner is the party in interest, as Petitioner is responsible for paying the property

taxes on the Subject Property.

4.

Respondent Charter Township of Alpena levies and collects the property taxes on the

Subject Property.

5.

The Subject Property is classified 201 Commercial and was built for its present use

as a shopping plaza.

1

Page 2

6.

The Subject Property is located in Alpena County and is in the Alpena Public Schools

school district.

7.

This Petition concerns issues relating to (a) valuation, (b) assessment, and (c) taxable

value.

8.

For the 2026 year, Respondent determined the following assessed, state-equalized,

and taxable values for the Subject Property:

Respondent’s 2026 Value

Contentions

Assessed Value

State-Equalized

Value

Taxable Value

Parcel ID 018-103-000-199-00

1,087,600

1,087,600

971,736

9.

For the following reasons, Petitioner contends Respondent has over-valued the

Subject Property.

10.

The Subject Property has experienced high vacancy for many years.

11.

In just the past two years, two anchor tenants--Big Lots and Joann fabrics--filed for

Chapter 11 bankruptcy and vacated their spaces which had totaled 55,764 rentable square feet, or

57.31% of the total rentable square feet.

12.

Another 13,600 square feet has been vacant for 12 years, and a 6,000 square feet 

former Family Dollar space has been vacant for 21 years.

13.

Thus, as of 12/31/25, 75,364 rentable square feet were vacant, and only 21,943

rentable square feet were occupied.

14.

Stated otherwise, as of 12/31/25, 77.45% of the Subject was vacant and only 22.55%

was occupied.

15.

Although 17,169 square feet of the non-vacant space is occupied by a relatively new

tenant (rent commenced June 2025), PACE (a non-profit that provides various community services),

2

Page 3

prior to moving in, the space was vacant for nine years and Pace pays only $3/square foot. 

16.

Given the foregoing, the Subject Property’s 2025 net operating income was only

$44,394 [excludes interest, amortization, and depreciation from expenses].

17.

In addition, the Subject’s parking lot needs resurfacing and the parking lot lighting

needs to be replaced.

18.

For all of these reasons, Petitioner contends the Subject Property’s True Cash Value

is $1,000,000 and therefore its 2026 assessed, state-equalized, and taxable values should be as

follows:

Petitioner’s 2026 Value

Contentions

Assessed

Value

State-Equalized

Value

Taxable Value

Parcel ID 018-103-000-199-00

500,000

500,000

500,000

19.

Petitioner is unaware of any dispute concerning the value of a statutory “addition”

or “loss” in determining the Subject Property’s taxable value.

20.

Should Petitioner hereafter become aware of any such dispute, Petitioner reserves the

right to amend this Petition to reflect the dispute.

21.

Petitioner requests that the Tax Tribunal enter an Order (i) reducing the 2026

assessed, state-equalized and taxable values of the Subject Property to the amounts contended by

Petitioner, and (ii) requiring Respondent to pay Petitioner any refunds attributable to such reductions,

plus allowable interest and costs. 

3

Page 4

Respectfully submitted

Hertz Schram PC

/s/ Eva T. Cantarella 

Eva T. Cantarella (P51917)

Attorney for Petitioner

1760 S. Telegraph Road

Bloomfield Hills, MI 48302-0183

off. (248) 335-5000; fax. (248) 335-3346

ecantarella@hertzschram.com 

4

These are text excerpts, not the complete document. Text recognition and reading order can contain errors. Check the PDF for complete wording, formatting, and context.

Page 1

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

ORLENE HAWKS

DIRECTOR

Entire Tribunal Case Information Sheet - Petitioner

MOAHR DOCKET NO. 

 

Section 1: Petitioner’s Contact Information

Filer type: 

Organization 

Local Unit of Government

First Name

M.I.

Last Name/Company Name

Bear Pointe Ventures LLC

Home Address (No., Street, P.O. Box or Rural Route)

44160 Riverview Ridge Drive

City or Town

Clinton Township

State

Michigan

ZIP Code

48038

Telephone Number

586-876-0296

E-mail Address (do not enter unless you want MTT to send all correspondence via e-mail)

brianjcolellc@gmail.com

 

 

Section 2: Attorney/Authorized Representative’s Contact Information

First Name

Eva

M.I.

T

Last Name

Cantarella

Firm Name (if any)

Hertz Schram PC

Address (No., Street, P.O. Box or Rural Route)

1760 S Telegraph Rd Ste 300

City or Town

Bloomfield Hills

State

22

ZIP Code

48302

Telephone Number

248-335-5000

E-mail Address (do not enter unless you want MTT to send all correspondence via e-mail)

ecantarella@hertzschram.com

 

Section 3: Issue 

Please designate one: 

Valuation 

 

Section 4: Subject Property Information 

How many parcels are you 

appealing?

1

Property Address (No., Street, City, ST, ZIP) [If multiple, list first property’s address]

2680 US 23 South

Alpena Township

Page 2

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

ORLENE HAWKS

DIRECTOR

Michigan

48707

Taxing Authority (City or Township)

Township Of Alpena (ALPENA) 

County

Alpena

If you are appealing more than one parcel, are they contiguous or adjoining? 

(*If no, you must file separate appeals for each non-contiguous or non-adjoining parcel.)

N/A

 

 

Section 5: Check which of the following you are appealing (check all that apply) 

True Cash and Taxable Values

If “Other”, please explain:

 

 

Section 6: Valuation Information for Each Parcel under Appeal

Parcel Number:

018-103-000-199-00

Classification of Property: Real (check one)

Commercial (check one)

Current Assessed Value (also known as State Equalized Value) as established by the Board of Review:

1087600

Current Taxable Value as established by the Board of Review:

971736

What do you believe is the fair market value (also known as True Cash Value)?

1000000

Multiply the True Cash Value by 50% and enter here. This is your contention of Assessed Value (also known as State Equalized Value).

500000

If you belive the Taxable Value differs from your contention of Assessed Value, enter your contention of Taxable Value.

500000

Fee Information

The filing fee is based on the greater of State Equalized Value or Taxable Value in contention. If you are appealing more than one parcel, the parcel with the 

highest State Equalized Value or Taxable Value in contention will be used to determine your filing fee, plus $25.00 will be added for each additional parcel being 

appealed.

If the State Equalized Value or Taxable Value in contention is: Your filing fee is:

 

 $100,000.00 and under $250.00

 $100,000.01 to $500,000.00 $400.00

 $Over $500,000.00 $600.00

* Plus $25.00 for each additional parcel, not to exceed a total filing fee of $2,000.00.

Page 3

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

ORLENE HAWKS

DIRECTOR

A fee of $250.00 is required for the filing of a Special Assessment Appeal.

A fee of $250.00 is required for the filing of an Equalization Tax Appeal.

A fee of $250.00 is required for the filing of a Non-Property Tax Appeal.

A fee of $150.00 is required for the filing of a Classification Tax Appeal

Electronic Signature *Typing your name below will serve as your signature

Petitioner or Attorney/Authorized Representative’s Signature: 

/s/ /s/ Eva Cantarella

Payment Information

Amount: 600

Success: True

Message: ""

Waiver Code:

Transaction Number: 26050684258388

Supporting Waiver Documents:

These are text excerpts, not the complete document. Text recognition and reading order can contain errors. Check the PDF for complete wording, formatting, and context.