Edb Properties Port Huron LLC, Petitioner Vs. City Of Port Huron, 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 

EDB Properties Port Huron LLC, 

MICHIGAN TAX TRIBUNAL 

 

Petitioner, 

 

 

v 

 

MTT Docket No. 25-001841 

 

City of Port Huron, 

 

Presiding Judge 

Respondent. 

 

Joshua M. Wease 

 

 

ORDER GRANTING JOINT STIPULATION FOR ENTRY OF CONSENT JUDGMENT 

 

CONSENT JUDGMENT 

 

The Tribunal has reviewed the Stipulation and finds that it comports with the mandates 

of State law.1 As a result, the Tribunal shall enter the parties’ Stipulation. Therefore, 

 

IT IS ORDERED that the Joint Stipulation for Entry of Consent Judgment including all 

attachments, terms and conditions is GRANTED and ADOPTED, unless otherwise 

indicated. 

 

IT IS FURTHER ORDERED that the officer charged with maintaining the assessment 

rolls for the tax years at issue shall correct or cause the assessment rolls to be 

corrected to reflect the property’s true cash and taxable values as provided in this 

Consent Judgment within 20 days of the entry of the Consent Judgment.2 

 

IT IS FURTHER ORDERED that the officer charged with collecting or refunding the 

affected taxes shall collect taxes and any applicable interest or issue a refund as 

required by the Consent Judgment within 28 days of the entry of the Consent 

Judgment. If a refund is warranted, it shall, unless otherwise indicated, include a 

proportionate share of any property tax administration fees paid and of penalty and 

interest paid on delinquent taxes. The refund shall also, unless otherwise indicated, 

separately indicate the amount of the taxes, fees, penalties, and interest being 

refunded. A sum determined by the Tribunal to have been unlawfully paid shall, unless 

otherwise indicated, bear interest from the date of payment to the date of judgment and 

the judgment shall bear interest to the date of its payment. A sum determined by the 

Tribunal to have been underpaid shall not bear interest for any time period prior to 28 

days after the issuance of this Consent Judgment. Pursuant to MCL 205.737, interest 

shall accrue (i) after December 31, 2013, through June 30, 2016, at the rate of 4.25%, 

(ii) after June 30, 2016, through December 31, 2016, at the rate of 4.40%, (iii) after 

December 31, 2016, through June 30, 2017, at the rate of 4.50%, (iv) after June 30, 

 

1 See MCL 211.27a. 

2 See MCL 205.755.

Page 2

MTT Docket No. 25-001841 

Page 2 of 2 

 

2017, through December 31, 2017, at the rate of 4.70%, (v) after December 31, 2017, 

through June 30, 2018, at the rate of 5.15%, (vi) after June 30, 2018, through December 

31, 2018, at the rate of 5.41%, (vii) after December 31, 2018, through June 30, 2019, at 

the rate of 5.9%, (viii) after June 30, 2019, through December 31, 2019, at the rate of 

6.39%, (ix) after December 31, 2019, through June 30, 2020, at the rate of 6.40%, (x) 

after June 30 2020, through December 31, 2020, at the rate of 5.63%, (xi) after 

December 31, 2020, through June 30, 2022, at the rate of 4.25%, (xii) after June 30, 

2022, through December 31, 2022, at the rate of 4.27%, (xiii) after December 31, 2022, 

through June 30, 2023, at the rate of 5.65%, (xiv) after June 30, 2023, through 

December 31, 2023, at the rate of 8.25%, (xv) after December 31, 2023, through June 

30, 2024, at the rate of 9.30%, (xvi) after June 30, 2024, through December 31, 2024, at 

the rate of 9.50%, (xvii) after December 31, 2024, through June 30, 2025, at the rate of 

9.47%, and (xviii) after June 30, 2025, through December 31, 2025, at the rate of 

8.66%. 

 

This Consent Judgment resolves all pending claims in this matter and closes this case. 

 

See docket look up for a copy of stipulation and for any possible refund paragraph. 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

By _____________________________ 

Entered: November 6, 2025 

gc 

 

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

1 

4908-0307-1863.1 

STATE OF MICHIGAN 

MICHIGAN TAX TRIBUNAL 

 

EDB PROPERTIES PORT HURON, LLC, 

 

 

 

 

 

 

 

 

Petitioner, 

 

 

 

 

MTT Docket No. 25-001841-TT 

 

v. 

 

CITY OF PORT HURON, 

 

 

 

Respondent. 

_____________________________________________/ 

 

STIPULATION FOR ENTRY OF CONSENT JUDGMENT 

 

1. 

The case is pending in the X Entire Tribunal OR __ Small Claims Division. 

 

2. 

Property Parcel No: 74-06-298-0088-000 

 

3. 

The values for the property identified above as established by Respondent’s Board of 

 

 

Review are: 

Tax Year

Parcel Number

True Cash Value

Assessed Value

Taxable Value

2025 

74-06-298-0088-

000

$920,200 

$460,100 

$460,100 

 

 

4. 

The values for the property identified above as stipulated by the parties for settlement 

 

 

purposes are: 

Tax Year

Parcel Number

True Cash Value

Assessed Value

Taxable Value

2025 

74-06-298-0088-

000

$300,000 

$150,000 

$150,000 

 

5. 

If stipulation addresses tax years other than the tax year originally appealed or tax years 

 

 

added through motions to amend that have been granted by the Tribunal, list the separate 

 

 

facts upon which the parties rely to invoke the Tribunal’s authority over those tax year or 

 

 

years: 

 

6. 

List separately any special terms or conditions being proposed by the parties that would 

 

 

affect the execution of this Consent Judgment including, but not limited to, the joint 

 

 

payment of the refund, the waiver of interest, etc.:

Page 2

2 

4908-0307-1863.1 

IT IS FURTHER ORDERED AND ADJUDGED that refunds 

shall be made payable jointly to Petitioner named herein and 

its counsel, Foley & Lardner LLP, and sent in care of such 

counsel. Calculations of the refund amount shall also be 

sent to Petitioner’s counsel at the same address. 

IT IS FURTHER ORDERED AND ADJUDGED that all interest 

due hereunder is waived if, and only if, all refunds otherwise 

due are made within 120 days of the date of entry of the 

Consent Judgment. 

 

FOLEY & LARDNER LLP 

 

 

 

FLETCHER FEALKO SHOUDY & FRANCIS, PC 

Attorneys for Petitioner 

 

 

 

Attorneys for Respondent 

 

By: /s/ Jason Conti 

 

 

 

 

By: /s/ Gary A. Fletcher 

 

 

 

Jason Conti (P55617) 

 

 

 

 

Gary A. Fletcher (P26823) 

500 Woodward Avenue, Suite 2700 

 

 

1411 Third Street Fourth Floor, Suite F 

Detroit, Michigan 48226 

 

 

 

Port Huron, Michigan 48060 

(313) 234-7177 

 

 

 

 

(810) 987-8444 

 

 

 

Dated: November 4, 2025

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Page 1

1 

4908-0307-1863.1 

STATE OF MICHIGAN 

MICHIGAN TAX TRIBUNAL 

 

EDB PROPERTIES PORT HURON, LLC, 

 

 

 

 

 

 

 

 

Petitioner, 

 

 

 

 

MTT Docket No. 25-001841-TT 

 

v. 

 

CITY OF PORT HURON, 

 

 

 

Respondent. 

_____________________________________________/ 

 

STIPULATION FOR ENTRY OF CONSENT JUDGMENT 

 

1. 

The case is pending in the X Entire Tribunal OR __ Small Claims Division. 

 

2. 

Property Parcel No: 74-06-298-0088-000 

 

3. 

The values for the property identified above as established by Respondent’s Board of 

 

 

Review are: 

Tax Year

Parcel Number

True Cash Value

Assessed Value

Taxable Value

2025 

74-06-298-0088-

000

$920,200 

$460,100 

$460,100 

 

 

4. 

The values for the property identified above as stipulated by the parties for settlement 

 

 

purposes are: 

Tax Year

Parcel Number

True Cash Value

Assessed Value

Taxable Value

2025 

74-06-298-0088-

000

$300,000 

$150,000 

$150,000 

 

5. 

If stipulation addresses tax years other than the tax year originally appealed or tax years 

 

 

added through motions to amend that have been granted by the Tribunal, list the separate 

 

 

facts upon which the parties rely to invoke the Tribunal’s authority over those tax year or 

 

 

years: 

 

6. 

List separately any special terms or conditions being proposed by the parties that would 

 

 

affect the execution of this Consent Judgment including, but not limited to, the joint 

 

 

payment of the refund, the waiver of interest, etc.:

Page 2

2 

4908-0307-1863.1 

IT IS FURTHER ORDERED AND ADJUDGED that refunds 

shall be made payable jointly to Petitioner named herein and 

its counsel, Foley & Lardner LLP, and sent in care of such 

counsel. Calculations of the refund amount shall also be 

sent to Petitioner’s counsel at the same address. 

IT IS FURTHER ORDERED AND ADJUDGED that all interest 

due hereunder is waived if, and only if, all refunds otherwise 

due are made within 120 days of the date of entry of the 

Consent Judgment. 

 

FOLEY & LARDNER LLP 

 

 

 

FLETCHER FEALKO SHOUDY & FRANCIS, PC 

Attorneys for Petitioner 

 

 

 

Attorneys for Respondent 

 

By: /s/ Jason Conti 

 

 

 

 

By: /s/ Gary A. Fletcher 

 

 

 

Jason Conti (P55617) 

 

 

 

 

Gary A. Fletcher (P26823) 

500 Woodward Avenue, Suite 2700 

 

 

1411 Third Street Fourth Floor, Suite F 

Detroit, Michigan 48226 

 

 

 

Port Huron, Michigan 48060 

(313) 234-7177 

 

 

 

 

(810) 987-8444 

 

 

 

Dated: November 4, 2025

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Page 1

FLETCHER FEALKO SHOUDY & FRANCIS, P.C. 

ATTORNEYS 

& COUNSELORS 

1411 THIRD STREET FOURTH FLOOR SUITE F 

PORT HURON, MICHIGAN 48060 

TELEPHONE (810) 987-8444 

GARY 

A. FLETCHER 

FACSIMILE (810) 987-8149 

WILLIAM L. FEALKO Ill 

TODD J. SHOUDY 

T.ALLENFRANCIS 

MARC W.OSWALD 

DANA L. VANDREW 

VICTORIA R. FERRES 

TAYLOR M. ROGGENBUCK 

September 4, 2025 

Clerk 

Michigan Tax Tribunal 

P.O. Box 30232 

Lansing, Michigan 48909 

Re: 

 EDB Properties Port Huron, LLC vs. City of Port Huron 

MTT Docket No. 25-001841 

Parcel No. 74-06-298-0088-000 

Dear Clerk: 

RECEIVED 

SEP 09 2025 

MICHIGAN TAX TRIBUNAL 

DAVID C DEVENDORF 

Of Counsel 

Enclosed please find original and one copy of Respondent City of Port Huron’s Answer 

to Petition and Proof of Service regarding the above matter. Please process in your usual manner 

and return a time stamped copy to me in the enclosed, self- address stamped envelope. 

If you have any questions or need further information, please give me a call. 

Very truly yours, 

FLETCHER FEALKO 

SHOUDY & FRANCIS, P.C. 

7/4 Fletcher 

GAF/tm 

Enclosures 

cc: Jason Conti (w/encl.)

Page 2

STATE OF MICHIGAN 

DEPARTMENT OF LABOR AND ECONOMIC GROWTH 

MICHIGAN TAX TRIBUNAL 

EDB PROPERTIES PORT HURON, LLC, 

Petitioner, 

Vs. 

MTT Docket No. 25-001841 

: 

Parcel No. 74-06-298-0088-000 

CITY OF PORT HURON, 

Respondent. 

JASON CONTI (P55617) 

Foley & Lardner LLP 

Attorneys for Petitioner 

500 Woodward Avenue, Suite 2700 

Detroit, Michigan 48226 

(313) 234-7177 

jconti@foley.com 

GARY A. FLETCHER (P26823) 

Fletcher Fealko Shoudy & Francis, P.C. 

Attorneys for Respondent 

1411 Third Street, Suite F 

Port Huron, Michigan 48060 

(810) 987-8444 

ANSWER TO PETITION 

NOW COMES Respondent, City of Port Huron, by its attorneys, Fletcher Fealko Shoudy 

& Francis, P.C., and for its Answer to the Petition says as follows: 

1. 

Respondent admits this matter involved Parcel 74-06-298-0088-000 which 

is 

classified as commercial real property.

Page 3

6. 

The allegations contained in Paragraph Six (6) of the Petition state legal conclusions to 

which no response is required. 

Zs 

Respondent neither admits nor denies the allegations contained in Paragraph Seven (7) 

of the Petition and leaves Petitioner to its proofs. 

8. 

Respondent denies the allegations contained in Paragraph Eight (8) of the Petition for 

the reason they are untrue. 

a. 

Respondent denies the allegations contained in Subparagraph 8 a of the 

Petition for the reason they are untrue. 

b. 

Respondent denies the allegations contained in Subparagraph 8 b of the 

Petition for the reason they are untrue. 

c. 

Respondent denies the allegations contained in Subparagraph 8 c of the 

Petition for the reason they are untrue. 

d. 

Respondent denies the allegations contained in Subparagraph 8 d of the 

Petition for the reason they are untrue. 

WHEREFORE, Respondent, City of Port Huron, prays that the relief requested in the 

Petition be denied. 

FLETCHER FEALKO 

SHOUDY & FRANCIS, P.C. 

Attorneys for Respondent 

Aa 

Vz 

GARY A. FLETCHER (P26823) 

1411 Third Street, Suite F 

Port Huron, Michigan 48060 

The undersigned certifies that a copy of the foregoing 

instrument was served upon the attorneys of record

Page 4

Ja 

EE 

Te 

Fletcher Fealko Shoudy & Francis P.C. 

1411 Third Street, Suite F 

Port Huron, MI 48060 

ZIP 48060 

02 

7H 

0006072316 

SE

Clerk 

Michigan Tax Tribunal 

P.O. Box 30232 

Lansing, Michigan 48909

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Page 1

4926-1529-6098.1 

STATE OF MICHIGAN 

MICHIGAN TAX TRIBUNAL 

 

 

EDB PROPERTIES PORT HURON, LLC, 

 

MTT Docket No. 25-001841 

 

 

 

 

 

 

 

Parcel No. 74-06-298-0088-000 

Petitioner, 

 

v 

 

CITY OF PORT HURON, 

 

 

 

Respondent. 

________________________________________/ 

 

FOLEY & LARDNER LLP 

Attorneys for Petitioner 

By: Jason Conti (P55617) 

500 Woodward Avenue, Suite 2700 

Detroit, Michigan 48226 

(313) 234-7100 

jconti@foley.com 

_____________________________________________/ 

 

PROOF OF SERVICE 

 

On August 25, 2025, I caused to be served, via the methods listed below, a copy of Petitioner’s 

Petition for 2025 Tax Year, Notice of Docket Number, and this Proof of Service on: 

St. Clair County Clerk 

201 McMorran Blvd. 

Room 1100 

Port Huron, Michigan 48060 

 

via U.S. mail 

St. Clair County Equalization 

Director 

200 Grand River Avenue 

Suite 105 

Port Huron, Michigan 48060 

 

via U.S. mail

Secretary of Local School Board 

Port Huron Area School District 

2720 Riverside Drive 

Port Huron, Michigan 48060 

 

via U.S. mail 

 

State Treasurer 

Michigan Dep’t of Treasury 

Treasury Building 

430 W. Allegan Street 

Lansing, Michigan 48922 

 

via U.S. mail 

 

 

 

City of Port Huron Clerk 

100 McMorran Blvd. 

Port Huron, Michigan 48060 

 

via Certified Mail 

 

City of Port Huron Assessor 

100 McMorran Blvd. 

Port Huron, Michigan 48060 

 

via Certified Mail

Page 2

2 

4926-1529-6098.1 

FOLEY & LARDNER LLP 

 

 

 

 

 

 

Attorneys for Petitioner 

 

 

 

 

 

 

 

By: s/ Jason Conti (P55617) 

 

 

 

500 Woodward Avenue, Suite 2700 

 

Detroit, Michigan 48226 

 

(313) 234-7100 

 

jconti@foley.com

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Page 1

1 

4918-8388-9223.1 

STATE OF MICHIGAN 

MICHIGAN TAX TRIBUNAL 

 

 

EDB PROPERTIES PORT HURON, LLC, 

 

MTT Docket No. _____________ 

 

 

 

 

 

 

 

[Parcel No. 74-06-298-0088-000] 

Petitioner, 

 

v 

 

CITY OF PORT HURON, 

 

 

 

Respondent. 

________________________________________/ 

 

PETITION FOR THE 2025 TAX YEAR 

 

 

EDB PROPERTIES PORT HURON, LLC (“Petitioner”), through its attorneys, Foley & Lardner LLP, 

states: 

 

1. 

Petitioner’s principal office address is 23820 Eureka, Taylor, Michigan 48180. Petitioner is 

a party in interest with respect to property taxes on real property tax parcel no. 74-06-298-0088-000 (the 

“Subject Property”), also known as 240 Huron Avenue, Port Huron, Michigan. 

 

2. 

Respondent the City of Port Huron (“Respondent”) assesses and collects property taxes 

on the Subject Property. 

 

3. 

In 2025, Respondent determined the taxable and assessed values of the Subject Property 

to be $460,100 and $460,100 respectively which will result in a state equalized value in the same amount 

based upon the tentative equalization factor. 

4. 

The Subject Property is classified as Commercial Real. The Subject Property is presently 

used or available for use for Commercial purposes. Petitioner believes that the Subject Property was 

originally designed to be used for Commercial purposes. 

 

5. 

This matter involves issues relating to: (a) valuation, (b) assessment, (c) taxable value, 

and (d) uniformity.

Page 2

2 

4918-8388-9223.1 

 

6. 

At this time, Petitioner believes, as it relates to taxable value, that there is a dispute 

relative to the value of a loss. 

 

7. 

If P.A. 174 of 2006 requires a board of review protest for the Subject Property, then a 

board of review protest was filed in March, 2025. 

 

8. 

The 2025 assessment, including state equalized value and taxable value, imposed on the 

Subject Property, and the taxes to be levied and collected thereon, are invalid and unlawful and operate as 

a fraud upon the taxpayer for the reasons that: 

 

 

(a) 

The assessment, including state equalized value and/or taxable value, exceeds 

the amount permitted by the Michigan Constitution and applicable statutes; 

 

 

(b) 

The assessment, including state equalized value and/or taxable value, are at 

higher percentages of true cash value than permissible under the Michigan Constitution and applicable 

statutes; 

 

 

(c) 

The assessment, including taxable value and/or state equalized value, are based 

upon an erroneous determination of the true cash value of that portion of the Subject Property that is 

taxable under Michigan law, and are based upon the application of wrong principles; and 

 

 

(d) 

The assessment, including state equalized value and/or taxable value, and the 

mode of assessment adopted by Respondent discriminate against Petitioner and deny Petitioner its 

constitutional rights to uniformity, equal protection, and due process of law. 

 

WHEREFORE, Petitioner requests that the Tax Tribunal enter an Order reducing the 2025 taxable 

value of the Subject Property from $460,100 to $100,000, and reducing the 2025 state equalized value of 

the Subject Property from $460,100 to $100,000, and requiring Respondent to pay Petitioner the refunds 

attributable to such reductions, plus interest and costs.

Page 3

3 

4918-8388-9223.1 

 

 

 

 

 

 

Respectfully submitted, 

 

 

 

 

 

 

FOLEY & LARDNER LLP 

 

 

 

 

 

 

Attorneys for Petitioner 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

By: /s/ Jason Conti 

 

 

 

 

 

 

 

 

 

Jason Conti (P55617) 

 

 

 

 

 

 

500 Woodward Avenue, Suite 2700 

 

 

 

 

 

 

Detroit, Michigan 48226 

 

 

 

 

 

 

(313) 234-7177 

 

 

 

 

 

 

jconti@foley.com 

 

 

Dated: May 30, 2025

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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

EDB Properties Port Huron LLC, 

Petitioner,

 MICHIGAN TAX TRIBUNAL

v

MTT Docket No.: 25-001841

City Of Port Huron, 

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: July 25, 2025

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

1 

4918-8388-9223.1 

STATE OF MICHIGAN 

MICHIGAN TAX TRIBUNAL 

 

 

EDB PROPERTIES PORT HURON, LLC, 

 

MTT Docket No. _____________ 

 

 

 

 

 

 

 

[Parcel No. 74-06-298-0088-000] 

Petitioner, 

 

v 

 

CITY OF PORT HURON, 

 

 

 

Respondent. 

________________________________________/ 

 

PETITION FOR THE 2025 TAX YEAR 

 

 

EDB PROPERTIES PORT HURON, LLC (“Petitioner”), through its attorneys, Foley & Lardner LLP, 

states: 

 

1. 

Petitioner’s principal office address is 23820 Eureka, Taylor, Michigan 48180. Petitioner is 

a party in interest with respect to property taxes on real property tax parcel no. 74-06-298-0088-000 (the 

“Subject Property”), also known as 240 Huron Avenue, Port Huron, Michigan. 

 

2. 

Respondent the City of Port Huron (“Respondent”) assesses and collects property taxes 

on the Subject Property. 

 

3. 

In 2025, Respondent determined the taxable and assessed values of the Subject Property 

to be $460,100 and $460,100 respectively which will result in a state equalized value in the same amount 

based upon the tentative equalization factor. 

4. 

The Subject Property is classified as Commercial Real. The Subject Property is presently 

used or available for use for Commercial purposes. Petitioner believes that the Subject Property was 

originally designed to be used for Commercial purposes. 

 

5. 

This matter involves issues relating to: (a) valuation, (b) assessment, (c) taxable value, 

and (d) uniformity.

Page 2

2 

4918-8388-9223.1 

 

6. 

At this time, Petitioner believes, as it relates to taxable value, that there is a dispute 

relative to the value of a loss. 

 

7. 

If P.A. 174 of 2006 requires a board of review protest for the Subject Property, then a 

board of review protest was filed in March, 2025. 

 

8. 

The 2025 assessment, including state equalized value and taxable value, imposed on the 

Subject Property, and the taxes to be levied and collected thereon, are invalid and unlawful and operate as 

a fraud upon the taxpayer for the reasons that: 

 

 

(a) 

The assessment, including state equalized value and/or taxable value, exceeds 

the amount permitted by the Michigan Constitution and applicable statutes; 

 

 

(b) 

The assessment, including state equalized value and/or taxable value, are at 

higher percentages of true cash value than permissible under the Michigan Constitution and applicable 

statutes; 

 

 

(c) 

The assessment, including taxable value and/or state equalized value, are based 

upon an erroneous determination of the true cash value of that portion of the Subject Property that is 

taxable under Michigan law, and are based upon the application of wrong principles; and 

 

 

(d) 

The assessment, including state equalized value and/or taxable value, and the 

mode of assessment adopted by Respondent discriminate against Petitioner and deny Petitioner its 

constitutional rights to uniformity, equal protection, and due process of law. 

 

WHEREFORE, Petitioner requests that the Tax Tribunal enter an Order reducing the 2025 taxable 

value of the Subject Property from $460,100 to $100,000, and reducing the 2025 state equalized value of 

the Subject Property from $460,100 to $100,000, and requiring Respondent to pay Petitioner the refunds 

attributable to such reductions, plus interest and costs.

Page 3

3 

4918-8388-9223.1 

 

 

 

 

 

 

Respectfully submitted, 

 

 

 

 

 

 

FOLEY & LARDNER LLP 

 

 

 

 

 

 

Attorneys for Petitioner 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

By: /s/ Jason Conti 

 

 

 

 

 

 

 

 

 

Jason Conti (P55617) 

 

 

 

 

 

 

500 Woodward Avenue, Suite 2700 

 

 

 

 

 

 

Detroit, Michigan 48226 

 

 

 

 

 

 

(313) 234-7177 

 

 

 

 

 

 

jconti@foley.com 

 

 

Dated: May 30, 2025

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

EDB Properties Port Huron, LLC

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

23820 Eureka

City or Town

Taylor

State

Michigan

ZIP Code

48180

Telephone Number

3132347177

Fax Number

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

jconti@foley.com

Section 2: Attorney/Authorized Representative’s Contact Information

First Name

Jason

M.I.

Last Name

Conti

Firm Name (if any)

Foley & Lardner LLP

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

500 Woodward Ave, Ste 2700

City or Town

Detroit

State

Michigan

ZIP Code

48226

Telephone Number

313-234-7177

Fax Number

313-234-2800

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

jconti@foley.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?1

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

240 Huron Avenue

Port Huron

Michigan

Taxing Authority (City or Township)

Township Of Port Huron (SAINT CLAIR)

County

Saint Clair

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.)

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:

74-06-298-0088-000

Classification of Property: Real 

Commercial

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

460100

Current Taxable Value as established by the Board of Review:

460100

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

200000

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

100000

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?

Page 3

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

ORLENE HAWKS

DIRECTOR

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.

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/ Jason Conti

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.