Cabala Family, LLC Petitioner Vs. Township Of Tittabawassee 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 JULY 1- 15, 2027 PREHEARING GENERAL CALL AND ORDER OF 

PROCEDURE

Cabala Family, LLC,

Petitioner,

v

 

 

Township Of Tittabawassee,

Respondent.

 MTT Docket No. 26-000542

Please be advised that 26-000542 has been placed on a two-week Prehearing General 

Call commencing July 01, 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covered by the order will not be published.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. 26-000542

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 March 4, 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 March 4, 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 

March 4, 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 

July 1, 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: August 3, 2026

Page 3

MTT Docket No. 26-000542

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

Page 4

STATE

Page 5

MTT

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Page 1

STATE OF MICHIGAN 

DEPARTMENT OF LICENSING & REGULATORY AFFAIRS 

MICHIGAN ADMINISTRATIVE HEARING SYSTEM 

MICHIGAN TAX TRIBUNAL 

 

 

CABALA FAMILY, LLC, 

 

 

 

Docket No. 26-000542 

 

 

 

 

 

 

 

 

Parcel Nos. 13-3-21-1057-001 

Petitioner, 

 

 

 

 

 

 

 

13-3-21-1009-001 

33-3-21-1057-002 

v. 

 

TOWNSHIP OF TITTABAWASSEE, 

 

 

Respondent. 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Brian E. Etzel (P54905) 

 

WILLIAMS, WILLIAMS, RATTNER 

& PLUNKETT, PC 

Attorneys for Petitioner 

380 N. Old Woodward Ave., Ste. 300 

Birmingham, MI 48009 

(248) 642-0333 

bee@wwrplaw.com 

Thomas D. Landa (P78201) 

Thomas J. McGraw (P48817) 

Nicholas R. Schneider (P88238) 

MCGRAW MORRIS MASUD, P.C. 

Attorneys for Respondent 

2075 West Big Beaver Road, Ste 750 

Troy, MI 48084 

(248) 502-4000 

tlanda@mcgrawmorris.com 

nschneider@mcgrawmorris.com 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

PROOF OF SERVICE 

 

Sarah Conner, being duly sworn, deposes and states that on July 9, 2026, she did cause to be 

served via email Petitioner’s First Discovery Requests to Respondent upon the following: 

 

Thomas D. Landa (P78201) 

Thomas J. McGraw (P48817) 

Nicholas R. Schneider (P88238) 

MCGRAW MORRIS MASUD, P.C. 

Attorneys for Respondent 

2075 West Big Beaver Road, Ste 750 

Troy, MI 48084 

(248) 502-4000 

tlanda@mcgrawmorris.com 

nschneider@mcgrawmorris.com

Page 2

2 

 

 

I declare that the statements above are true to the best of my information, knowledge and belief. 

 

 

 

 

 

 

 

 

 

 

 /s/ Sarah Conner 

 

 

 

 

 

 

 

 Sarah Conner

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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: 26-000542

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

Party Filing Document 

Petitioner

Files

Document Type: Proof of Service: Misc Documents

Attachment File Name: Proof of Service- Petitioner’s First Discovery Requests to Respondent-

Cabala Family

Fee Information

Filing Fee: $ 0.00

Payment Information

Payment: $ 0.00

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Page 1

1 

 

STATE OF MICHIGAN 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MICHIGAN TAX TRIBUNAL 

 

CABALA FAMILY, LLC, 

 

Petitioner, 

 

 

MTT Docket No. 26-000542 

Parcel Nos: 13-3-21-1057-001 

13-3-21-1009-001 

33-3-21-1057-002 

-vs- 

 

 

TOWNSHIP OF TITTABAWASSEE 

 

Respondent, 

 

 

BRIAN E. ETZEL (P54905) 

WILLIAMS, WILLIAMS, RATTNER & 

PLUNKETT, PC 

Attorneys for Petitioner 

380 N. Old Woodward Ave., Ste. 300 

Birmingham, MI 48009 

(248) 642-0333 

bee@wwrplaw.com 

 

THOMAS D. LANDA (P78201) 

THOMAS J. McGRAW (P48817) 

NICHOLAS R. SCHNEIDER (P88238) 

MCGRAW MORRIS MASUD, P.C. 

Attorneys for Respondent Township of 

Tittabawassee 

2075 West Big Beaver Road, Ste 750 

Troy, MI 48084 

(248) 502-4000 

tlanda@mcgrawmorris.com 

nschneider@mcgrawmorris.com 

 

 

RESPONDENT’S ANSWER TO PETITIONER’S 2026 ENTIRE TRIBUNAL 

PROPERTY TAX PETITION 

 

 

Respondent, Tittabawassee Township (“Respondent”), by and through its attorneys, 

McGraw Morris Masud P.C., states as follows for its answer to the Petition of Cabala Family, LLC 

(“Petitioner”): 

The Parties 

 

1. 

Respondent neither admits nor denies the allegations contained therein for the 

reason it lacks sufficient knowledge or information to form a belief as to the truth thereof and 

therefore leaves Petitioner to its proofs. 

2. 

Admitted.

Page 2

2 

 

The Subject Properties 

3. 

Respondent neither admits nor denies the allegations contained therein for the 

reason it lacks sufficient knowledge or information to form a belief as to the truth thereof and 

therefore leaves Petitioner to its proofs. 

4. 

Respondent neither admits nor denies the allegations contained therein for the 

reason it lacks sufficient knowledge or information to form a belief as to the truth thereof and 

therefore leaves Petitioner to its proofs. 

5. 

Respondent neither admits nor denies the allegations contained therein for the 

reason it lacks sufficient knowledge or information to form a belief as to the truth thereof and 

therefore leaves Petitioner to its proofs. 

The 2026 Assessments 

6. 

Admitted. 

7. 

Respondent admits it established the Subject Properties’ assessments as set forth 

on Petitioner’s Multiple Parcel Form. 

8. 

Denied as untrue. 

9. 

Respondent neither admits nor denies the allegations contained therein for the 

reason it lacks sufficient knowledge or information to form a belief as to the truth thereof and 

therefore leaves Petitioner to its proofs. 

10. 

Respondent admits this petition presents issues involving the Subject Properties’ 

valuation for assessment purposes. Respondent neither admits nor denies the remaining allegations 

contained therein for the reason it lacks sufficient knowledge or information to form a belief as to 

the truth thereof and therefore leaves Petitioner to its proofs. 

11. 

Denied as untrue.

Page 3

3 

 

12. 

Respondent neither admits nor denies the allegations contained therein for the 

reason it lacks sufficient knowledge or information to form a belief as to the truth thereof and 

therefore leaves Petitioner to its proofs. 

Conclusion and Request for Relief 

WHEREFORE, Respondent Tittabawassee Township requests that the Tribunal deny any 

and all relief sought by Petitioner and grant Respondent any other relief it deems just and equitable. 

 

Respectfully submitted, 

 

 

MCGRAW MORRIS MASUD, P.C. 

 

By: /s/ Thomas D. Landa 

 

 

 

THOMAS D. LANDA (P78201) 

THOMAS J. McGRAW (P48817) 

NICHOLAS R. SCHNEIDER (P88238) 

Attorneys for Respondent Township of 

Tittabawassee 

2075 W. Big Beaver Rd., Ste., 750 

Troy, MI 48084 

(248) 502-4000 

Dated: June 30, 2026

Page 4

4 

 

PROOF OF SERVICE 

The undersigned certifies that a copy of the foregoing Respondent’s Answer To Petitioner’s 2026 

Entire Tribunal Property Tax Petition was served upon all attorney(s) of record of all party(ies) to 

the above cause at the respective addresses disclosed in the pleadings on June 30, 2026 by: 

☒U.S. Mail 

☐Fax 

☐Hand Delivery 

☐Overnight Courier 

 

☒E-Mail 

☐E-File/E-Serve 

☐Other: _____________________ 

I declare under the penalty of perjury that the statement above is true to the best of my 

information, knowledge and belief. 

/s/ April M. Leve 

April M. Leve

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Page 1

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA 

DIRECTOR

Entire Tribunal Case Information Sheet - Respondent

MTT DOCKET NO. 26-000542

Section 1: Respondent’s Contact Information

Filer Type: 

Local Unit of Government

Local Unit of Government

Township Of Tittabawassee (SAGINAW)

First Name

M.I.

Last Name

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

City or Town

State

ZIP Code

Telephone Number

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

 

Section 2: Attorney/Authorized Representative’s Contact Information

First Name

Thomas

M.I.

D

Last Name

Landa

Firm Name (if any)

McGraw Morris Masud PC

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

2075 W. Big Beaver Unit 750

City or Town

Troy

State

Michigan

ZIP Code

48084

Telephone Number

2485024000

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

tlanda@mcgrawmorris.com

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

Respondent or Authorized Attorney/Representative’s Signature: 

/s/ Thomas D. Landa

/s/

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Page 1

STATE OF MICHIGAN 

DEPARTMENT OF LICENSING & REGULATORY AFFAIRS 

MICHIGAN TAX TRIBUNAL 

CABALA FAMILY, LLC, 

Docket No. 26-000542 

Parcel Nos. 

 13-3-21-1057-001 

Petitioner, 

13-3-21-1009-001 

33-3-21-1057-002 

v. 

TOWNSHIP OF TITTABAWASSEE, 

Respondent. 

Brian E. Etzel (P54905) 

WILLIAMS, WILLIAMS, RATTNER 

& PLUNKETT, PC 

Attorneys for Petitioner 

380 N. Old Woodward Ave., Ste. 300 

Birmingham, MI 48009 

(248) 642-0333 

bee 

law.com 

PROOF OF SERVICE OF PETITION AND NOTICE OF DOCKET NUMBER

Page 2

PROOF OF SERVICE OF PETITION AND NOTICE OF DOCKET NUMBER 

Sarah Conner states that she served copies of the Entire Tribunal Property Tax Petition, Notice 

of Docket Number and this Proof of Service, on the persons listed below, by placing copies of those 

documents in a duly stamped, addressed envelope and placing the envelope in the United States mail 

on June 2, 2026. 

PERSONS SERVED: 

VIA CERTIFIED MAIL 

Tittabawassee Township 

Assessor’s Office 

145 S. Second Street 

P.O. Box 158 

Freeland, MI 48623 

Tittabawassee Township 

Clerk’s Office 

145 S. Second Street 

P.O. Box 158 

Freeland, MI 48623 

VIA FIRST CLASS US MAIL 

Saginaw County Clerk 

County Clerk's Office 

111 S. Michigan Avenue 

First Floor, Room 101 

Saginaw, MI 48602 

Saginaw County 

Director of Equalization 

111 S. Michigan Avenue 

Saginaw, MI 48602 

Freeland Community Schools 

Secretary of the School Board 

710 Powley Drive 

Freeland, MI 48623 

State Treasurer 

Michigan Department of Treasury 

Austin Building 

430 W. Allegan 

Lansing, MI 

48922 

oh 

( oy 

Sarah Conner

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Page 1

1 of 1

Docket #: 26-000542

Party Filing Document

Party Filing Document: 

 Petitioner

 Petitioner

 

 

If 'other', Identify: 

File

Document Type: 

 

 

fuFile:

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Page 1

Petition Page 1

STATE OF MICHIGAN

DEPARTMENT OF LICENSING & REGULATORY AFFAIRS

MICHIGAN TAX TRIBUNAL

CABALA FAMILY, LLC, 

 

Docket No. 26- 

Parcel Nos. 

13-3-21-1057-001

Petitioner,

13-3-21-1009-001

33-3-21-1057-002 

v. 

TOWNSHIP OF TITTABAWASSEE,

Respondent.

 

Brian E. Etzel (P54905)

WILLIAMS, WILLIAMS, RATTNER 

& PLUNKETT, PC

Attorneys for Petitioner

380 N. Old Woodward Ave., Ste. 300

Birmingham, MI 48009

(248) 642-0333

bee@wwrplaw.com

 

Entire Tribunal Property Tax Petition

Petitioner Cabala Family, LLC, by and through its attorneys, Williams Williams Rattner 

& Plunkett, PC, states as follows for its Entire Tribunal Property Tax Petition.

The Parties

Petitioner Cabala Family, LLC, is a Michigan limited liability company with its 

1.

registered office located at 7620 Midland Road, Freeland, Michigan 48623.

Respondent Tittabawassee Township is a Michigan township with its primary 

2.

offices located at 145 S. Second Street, Freeland, MI 48623. 

The Subject Properties

Petitioner owns properties identified as Parcel No. 13-3-21-1057-001, commonly 

3.

Page 2

Petition Page 2

known as 7600 Midland Road, Freeland, MI 48623, Parcel No. 13-3-21-1009-001, which has no 

common address, and Parcel No. 33-3-21-1057-002, commonly known as 7600 Midland Road, 

Freeland, MI 48623. These parcels are physically contiguous to each other. They are referred to 

collectively in this Petition as the “Subject Properties.”

The Subject Properties are located in Saginaw County and are within the Freeland 

4.

Community Schools school district. 

Respondent possesses jurisdiction to assess and collect property taxes for the 

5.

Subject Properties.

The 2026 Assessments

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

6.

real property. 

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

7.

for property taxes in the amounts set forth on the attached Multiple Parcel Form. 

Petitioner contends that lawful assessments of the Subject Properties for the 2026 

8.

tax year cannot exceed the amounts set forth on the attached Multiple Parcel Form. 

The amounts in dispute therefore equal the amounts identified on the attached 

9.

Multiple Parcel Form.

This Petition presents issues involving the Subject Properties’ valuation for 

10.

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.

Page 3

Petition Page 3

The Subject Properties’ 2026 assessments (a) violate the Michigan Constitution, 

11.

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. 

Petitioner does not assert that the Subject Properties’ 2026 assessments are not 

12.

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 on 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/ Brian E. Etzel 

 Brian E. Etzel (P54905)

Dated: April 8, 2026

Attorneys for Petitioner

Page 4

Multiple Parcel Form Page 1

STATE OF MICHIGAN

DEPARTMENT OF LICENSING & REGULATORY AFFAIRS

MICHIGAN TAX TRIBUNAL

CABALA FAMILY, LLC, 

 

Docket No. 26- 

Parcel Nos. 

13-3-21-1057-001

Petitioner,

13-3-21-1009-001

33-3-21-1057-002 

v. 

TOWNSHIP OF TITTABAWASSEE,

Respondent.

 

Brian E. Etzel (P54905)

WILLIAMS, WILLIAMS, RATTNER 

& PLUNKETT, PC

Attorneys for Petitioner

380 N. Old Woodward Ave., Ste. 300

Birmingham, MI 48009

(248) 642-0333

bee@wwrplaw.com

 

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

13-3-21-1057-001

 6,056,800 

 3,028,400 

 2,713,493 

13-3-21-1009-001

 540,000 

 270,000 

 235,080 

33-3-21-1057-002

 76,400 

 38,200 

 22,532 

Totals:

 6,673,200 

 3,336,600 

 2,971,105 

2.

Petitioner contends that lawful 2026 assessments for the Subject Properties cannot 

exceed the following amounts:

Parcel No.

True Cash Value

Assessed Value

Taxable Value

Page 5

Multiple Parcel Form Page 2

13-3-21-1057-001

 3,180,000 

 1,590,000 

 1,590,000 

13-3-21-1009-001

 285,000 

 142,500 

 142,500 

33-3-21-1057-002

 40,000 

 20,000 

 20,000 

Totals:

 3,505,000 

 1,752,500 

 1,752,500 

3.

The amounts in dispute for the 2026 tax year are therefore as follows: 

Parcel No.

True Cash Value

Assessed Value

Taxable Value

13-3-21-1057-001

 2,876,800 

 1,438,400 

 1,123,493 

13-3-21-1009-001

 255,000 

 127,500 

 92,580 

33-3-21-1057-002

 36,400 

 18,200 

 2,532 

Totals:

 3,168,200 

 1,584,100 

 1,218,605

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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

Cabala Family, LLC, 

Petitioner,

 MICHIGAN TAX TRIBUNAL

v

MTT Docket No.: 26-000542

Township Of Tittabawassee, 

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: May 27, 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

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Page 1

Petition Page 1

STATE OF MICHIGAN

DEPARTMENT OF LICENSING & REGULATORY AFFAIRS

MICHIGAN TAX TRIBUNAL

CABALA FAMILY, LLC, 

 

Docket No. 26- 

Parcel Nos. 

13-3-21-1057-001

Petitioner,

13-3-21-1009-001

33-3-21-1057-002 

v. 

TOWNSHIP OF TITTABAWASSEE,

Respondent.

 

Brian E. Etzel (P54905)

WILLIAMS, WILLIAMS, RATTNER 

& PLUNKETT, PC

Attorneys for Petitioner

380 N. Old Woodward Ave., Ste. 300

Birmingham, MI 48009

(248) 642-0333

bee@wwrplaw.com

 

Entire Tribunal Property Tax Petition

Petitioner Cabala Family, LLC, by and through its attorneys, Williams Williams Rattner 

& Plunkett, PC, states as follows for its Entire Tribunal Property Tax Petition.

The Parties

Petitioner Cabala Family, LLC, is a Michigan limited liability company with its 

1.

registered office located at 7620 Midland Road, Freeland, Michigan 48623.

Respondent Tittabawassee Township is a Michigan township with its primary 

2.

offices located at 145 S. Second Street, Freeland, MI 48623. 

The Subject Properties

Petitioner owns properties identified as Parcel No. 13-3-21-1057-001, commonly 

3.

Page 2

Petition Page 2

known as 7600 Midland Road, Freeland, MI 48623, Parcel No. 13-3-21-1009-001, which has no 

common address, and Parcel No. 33-3-21-1057-002, commonly known as 7600 Midland Road, 

Freeland, MI 48623. These parcels are physically contiguous to each other. They are referred to 

collectively in this Petition as the “Subject Properties.”

The Subject Properties are located in Saginaw County and are within the Freeland 

4.

Community Schools school district. 

Respondent possesses jurisdiction to assess and collect property taxes for the 

5.

Subject Properties.

The 2026 Assessments

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

6.

real property. 

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

7.

for property taxes in the amounts set forth on the attached Multiple Parcel Form. 

Petitioner contends that lawful assessments of the Subject Properties for the 2026 

8.

tax year cannot exceed the amounts set forth on the attached Multiple Parcel Form. 

The amounts in dispute therefore equal the amounts identified on the attached 

9.

Multiple Parcel Form.

This Petition presents issues involving the Subject Properties’ valuation for 

10.

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.

Page 3

Petition Page 3

The Subject Properties’ 2026 assessments (a) violate the Michigan Constitution, 

11.

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. 

Petitioner does not assert that the Subject Properties’ 2026 assessments are not 

12.

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 on 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/ Brian E. Etzel 

 Brian E. Etzel (P54905)

Dated: April 8, 2026

Attorneys for Petitioner

Page 4

Multiple Parcel Form Page 1

STATE OF MICHIGAN

DEPARTMENT OF LICENSING & REGULATORY AFFAIRS

MICHIGAN TAX TRIBUNAL

CABALA FAMILY, LLC, 

 

Docket No. 26- 

Parcel Nos. 

13-3-21-1057-001

Petitioner,

13-3-21-1009-001

33-3-21-1057-002 

v. 

TOWNSHIP OF TITTABAWASSEE,

Respondent.

 

Brian E. Etzel (P54905)

WILLIAMS, WILLIAMS, RATTNER 

& PLUNKETT, PC

Attorneys for Petitioner

380 N. Old Woodward Ave., Ste. 300

Birmingham, MI 48009

(248) 642-0333

bee@wwrplaw.com

 

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

13-3-21-1057-001

 6,056,800 

 3,028,400 

 2,713,493 

13-3-21-1009-001

 540,000 

 270,000 

 235,080 

33-3-21-1057-002

 76,400 

 38,200 

 22,532 

Totals:

 6,673,200 

 3,336,600 

 2,971,105 

2.

Petitioner contends that lawful 2026 assessments for the Subject Properties cannot 

exceed the following amounts:

Parcel No.

True Cash Value

Assessed Value

Taxable Value

Page 5

Multiple Parcel Form Page 2

13-3-21-1057-001

 3,180,000 

 1,590,000 

 1,590,000 

13-3-21-1009-001

 285,000 

 142,500 

 142,500 

33-3-21-1057-002

 40,000 

 20,000 

 20,000 

Totals:

 3,505,000 

 1,752,500 

 1,752,500 

3.

The amounts in dispute for the 2026 tax year are therefore as follows: 

Parcel No.

True Cash Value

Assessed Value

Taxable Value

13-3-21-1057-001

 2,876,800 

 1,438,400 

 1,123,493 

13-3-21-1009-001

 255,000 

 127,500 

 92,580 

33-3-21-1057-002

 36,400 

 18,200 

 2,532 

Totals:

 3,168,200 

 1,584,100 

 1,218,605

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

First Name/Company Name

M.I.

Last Name

Cabala Family, LLC

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

7620 Midland Road

City or Town

Freeland

State

Michigan

ZIP Code

48623

Telephone Number

2486420333

Fax Number

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

beetzel@wwrplaw.com

Section 2: Attorney/Authorized Representative’s Contact Information

First Name

Brian

M.I.

E

Last Name

Etzel

Firm Name (if any)

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

380 N Old Woodward Ave

Suite 300

City or Town

Birmingham

State

Michigan

ZIP Code

48009

Telephone Number

248-642-0333

Fax Number

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

beetzel@wwrplaw.com

Section 5: Issue

Please designate one: 

Valuation – Fill out Sections 4, 5, & 6 below

Section 6: Subject Property Information

How many parcels are you 

appealing?3

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

7600 Midland Road

Freeland

Michigan

48623

Taxing Authority (City or Township)

Township Of Tittabawassee (SAGINAW)

County

Saginaw

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

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

Page 2

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

ORLENE HAWKS

DIRECTOR

Section 7: Check which of the following you are appealing (check all that apply)

True Cash and Taxable Values

Section 8: Valuation Information for Each Parcel under Appeal

Parcel Number:

13-3-21-1057-001

Classification of Property: Real 

Commercial

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

3028400

Current Taxable Value as established by the Board of Review:

2713493

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

3180000

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

1590000

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

Parcel Number:

13-3-21-1009-001

Classification of Property: Real 

Commercial

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

270000

Current Taxable Value as established by the Board of Review:

235080

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

285000

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

142500

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

Parcel Number:

33-3-21-1057-002

Classification of Property: Real 

Commercial

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

38200

Current Taxable Value as established by the Board of Review:

22532

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

40000

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

Page 3

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

ORLENE HAWKS

DIRECTOR

20000

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

Section 9: Assessment Information

Type of Tax Assessment(s):

Assessment Number(s):

Check all that is being appealed: 

Check what action prompted this appeal:

If “other,” please explain:

Section 10: Special Assessment Information

Type of Special Assessment:

Did you protest the special assessment at the hearing held to confirm the special assessment roll? 

If Yes, what was the date of the hearing held to confirm the special assessment roll?

If No, please explain:

Section 11: Classification Information

Parcel Number:

Current Classification of Property as established by Board of Review: 

What do you believe is the property’s classification? 

If improved property, how is the property currently being used?

If improved property, for what use was the property designed?

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.

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.

Page 4

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY

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.