Lavi Brewster 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

NOTICE OF SEPTEMBER 16- 30, 2027 PREHEARING GENERAL CALL AND 

ORDER OF PROCEDURE

Lavi Brewster LLC,

Petitioner,

v

 

 

City Of Port Huron,

Respondent.

 MTT Docket No. 26-001139

Please be advised that 26-001139 has been placed on a two-week Prehearing General 

Call commencing September 16, 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covered by the order will not be published.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. 26-001139

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 May 20, 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 May 20, 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 

May 20, 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 

September 16, 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

Page 3

MTT

Page 4

STAT

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Page 1

STATE OF MICHIGAN 

DEPARTMENT OF LICENSING & REGULATORY AFFAIRS 

MICHIGAN TAX TRIBUNAL 

 

LAVI BREWSTER, LLC, 

 

 

 

Petitioner, 

 

v 

 

CITY OF PORT HURON, 

 

 

 

Respondent. 

 

 

 

MTT Docket No. 26-001139 

 

_____________________________________________________________________________/ 

 

BRIAN E. ETZEL (P54905) 

WILLIAMS, WILLIAMS, RATTNER 

& PLUNKETT, P.C. 

Attorney for Petitioner 

380 N. Old Woodward Avenue, Suite 300 

Birmingham, MI 48009 

(248) 642-0333 

LAURA M. HALLAHAN (P42101) 

SETH A. O’LOUGHLIN (P80257) 

KELSEA M. MELCHER (P85821) 

HALLAHAN & ASSOCIATES, P.C. 

Attorneys for Respondent 

1750 S. Telegraph Road, Suite 202 

Bloomfield Hills, MI 48302 

(248) 731-3089 

_____________________________________________________________________________/ 

 

ANSWER TO AMENDED PETITION 

AND 

AFFIRMATIVE DEFENSES 

 

ANSWER 

 

Respondent, City of Port Huron, by and through its attorneys, Hallahan & Associates, P.C., 

responds to the allegations made in Petitioner’s Amended Petition as follows: 

The Parties 

1. 

Respondent lacks the information and knowledge necessary to respond to the truth 

of the allegations set forth in Paragraph 1 and, therefore, leaves Petitioner to its proofs. 

2. 

Respondent admits the allegations in Paragraph 2.

Page 2

2

The Subject Properties 

 

3. 

Respondent admits the allegations in Paragraph 3 as to parcel number and 

corresponding address. Respondent lacks the information and knowledge necessary to respond to 

the truth of the remainder of the allegations set forth in Paragraph 3 and, therefore, leaves Petitioner 

to its proofs. 

4. 

Respondent admits the allegations in Paragraph 4. 

5. 

Respondent admits the allegations in Paragraph 5. 

The 2026 Assessments 

6. 

Respondent admits the allegations in Paragraph 6. 

 

7. 

The values for the properties identified on the multiple parcel form as established 

by Respondent’s Board of Review are: 

8. 

Respondent contends that a lawful assessment of the subject property for the 2026 

tax year is: 

 

9. 

The amounts in dispute therefore are as follows: 

Parcel Number 

True Cash Value 

State Equalized Value 

Taxable Value 

74-06-559-0007-000 

$0 

$0 

$0 

74-06-559-0001-000 

$0 

$0 

$0 

10. 

Respondent acknowledges the issues raised by Petitioner in Paragraph 10 but denies 

that those issues have merit and further denies that Petitioner is entitled to any relief. Respondent 

Parcel Number 

True Cash Value 

Assessed Value 

Taxable Value 

74-06-559-0007-000 

$1,414,800 

$707,400 

$619,852 

74-06-559-0001-000 

$708,200 

$354,100 

$354,100 

Parcel Number 

True Cash Value 

State Equalized Value 

Taxable Value 

74-06-559-0007-000 

$1,414,800 

$707,400 

$619,852 

74-06-559-0001-000 

$708,200 

$354,100 

$354,100

Page 3

3

admits there are no issues relative to an addition or loss but denies Petitioner has a right to raise 

any such issue at a later date. 

11. 

Respondent denies the allegations in Paragraph 11, and all subparts (a)-(d), for the 

reason that the same are untrue. In further answer, the assessed, state equalized and/or taxable 

values do not exceed permitted amounts, do not exceed the percentage of true cash value permitted 

by law, were correctly determined and are based upon correct application of proper principles, and 

the values and Respondent’s mode of assessment are non-discriminatory and constitutional 

12. 

Respondent admits the subject property was uniformly assessed but denies that the 

subject property’s values are overestimated. 

Conclusion and Request for Relief 

13. 

Respondent acknowledges the relief requested by Petitioner in the final paragraph 

of its Petition but denies that Petitioner is entitled to the requested relief due to the statements in 

the above paragraphs. 

 

WHEREFORE, Respondent, City of Port Huron, requests the Tribunal dismiss the Petition, 

affirm Respondent’s assessed and taxable values, subject to county and state equalization, and 

award Respondent its costs and attorney fees. 

HALLAHAN & ASSOCIATES, P.C. 

 

/s/Laura M. Hallahan______________ 

LAURA M. HALLAHAN (P42101) 

SETH A. O’LOUGHLIN (P80257) 

KELSEA M. MELCHER (P85821) 

Attorneys for Respondent 

1750 S. Telegraph Road, Suite 202 

Bloomfield Hills, MI 48302 

Dated: August 21, 2026 

 

 

 

(258) 731-3089

Page 4

4

 

 

AFFIRMATIVE DEFENSES 

 

Respondent, City of Port Huron, asserts the following affirmative defenses: 

1. 

Petitioner fails to allege specific and sufficient facts to set forth a cause of action 

against Respondent and to support its claim for relief. 

2. 

The Tribunal is charged with finding a property’s true cash value to determine the 

property’s lawful assessment. Alhi Development Co v Orion Twp, 110 Mich App 764, 767 (1981). 

3. 

Petitioner has the burden of establishing the property’s true cash value. See 

MCL 205.737(3) and Kern v Pontiac Twp, 93 Mich App 612 (1974). 

4. 

Petitioner has failed to allege specific and sufficient facts to establish fraud, error 

of law, discrimination, application of wrong principles, or illegality on the part of

Page 5

5

8.

Page 6

6

PR

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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. 26-001139

Section 1: Respondent’s Contact Information

Filer Type: 

Local Unit of Government

Local Unit of Government

City Of Port Huron (SAINT CLAIR)

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

Laura

M.I.

Last Name

Hallahan

Firm Name (if any)

Hallahan & Associates PC

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

1750 S. Telegraph Road, Suite 202

City or Town

Bloomfield Hills

State

 Michigan

ZIP Code

48302

Telephone Number

248-731-3089

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

mtt@hallahanlaw.com

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

Respondent or Authorized Attorney/Representative’s Signature: 

/s/Kelsea M. Melcher

/s/

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Page 1

STATE OF MICHIGAN 

DEPARTMENT OF LICENSING & REGULATORY AFFAIRS 

MICHIGAN TAX TRIBUNAL 

LAVI BREWSTER, LLC, 

Docket No. 26-001139 

Parcel Nos. 

~~ 74-06-559-0007-000 

Petitioner, 

74-06-559-0001-000 

Vv. 

CITY OF PORT HURON, 

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 

PROOF OF SERVICE OF PETITION, AMENDED PETITION 

AND NOTICE OF DOCKET NUMBER

Page 2

PROOF OF SERVICE OF PETITION, AMENDED PETITION 

AND NOTICE OF DOCKET NUMBER 

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

Amended 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 July 24, 2026. 

PERSONS SERVED: 

VIA CERTIFIED MAIL 

VIA FIRST CLASS US MAIL 

City of Port Huron 

Saint Clair County Clerk 

Port Huron Area School District 

Assessor 

County Clerk's Office 

Secretary of the School Board 

100 McMorran Blvd. 

201 McMorran Blvd #1100 

2720 Riverside Drive 

Port Huron, MI 48060 

Port Huron, MI 48060 

Port Huron, MI 48060 

City of Port Huron 

Saint Clair County 

State Treasurer 

Clerk 

Director of Equalization 

Michigan Department of Treasury 

100 McMorran Blvd. 

200 Grand River Ave, Stuite 105 

Austin Building 

Port Huron, MI 48060 

Port Huron, MI 48060 

430 W. Allegan 

Lansing, MI 

48922 

) 

Co 

Aud 

( lo Yr 

~~" 

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: 26-001139

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: Proof of Service- Petition-Amended Petition- Notice of Docket Number

Fee Information

Filing Fee: $ 0.00

Payment Information

Payment: $ 0.00

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Page 1

Petition Page 1 

STATE OF MICHIGAN 

DEPARTMENT OF LICENSING & REGULATORY AFFAIRS 

MICHIGAN TAX TRIBUNAL 

 

 

LAVI BREWSTER, LLC, 

 

 

 

 

Docket No. 26- 

 

 

 

 

 

 

 

 

Parcel Nos. 74-06-559-0007-000 

Petitioner, 

 

 

 

 

 

 

 

74-06-559-0001-000 

 

 

 

 

 

 

 

 

 

v. 

 

CITY OF PORT HURON, 

 

 

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 LAVI BREWSTER, LLC, by and through its attorneys, Williams Williams 

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

The Parties 

1. 

Petitioner LAVI BREWSTER, LLC, is a Delaware limited liability company with 

its registered office located at 27810 Avenue Hopkins, Valencia, CA 91355. 

2. 

Respondent City of Port Huron is a Michigan township with its primary offices 

located at 100 McMorran Blvd., Port Huron, Michigan 48060. 

The Subject Properties 

3. 

Petitioner owns properties identified as follows:

Page 2

Petition Page 2 

Parcel Number 

Property Address 

74-06-559-0007-000 

2358 Military 

74-06-559-0001-000 

2300 Military 

 

These parcels are physically contiguous to each other. They are referred to collectively in this 

Petition as the “Subject Properties.” 

4. 

The Subject Properties are located in Saint Clair County and are within the 

Plainwell Community school district. 

5. 

Respondent possesses jurisdiction to assess and collect property taxes for the 

Subject Properties. 

The 2026 Assessments 

6. 

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

real property. 

7. 

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

for property taxes in the amounts set forth in paragraph 1 of the attached Multiple Parcel Form. 

8. 

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

tax year cannot exceed the amounts set forth in paragraph 2 of the attached Multiple Parcel Form. 

9. 

The amounts in dispute therefore equal the amounts identified in paragraph 3 of the 

attached Multiple Parcel Form. 

10. 

This Petition presents issues involving the Subject Properties’ valuation for 

assessment purposes. Petitioner does not believe that this Petition presents any issues arising out 

of “additions” or “losses” as the General Property Tax Act, MCL 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 

11. 

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

the GPTA, and other Michigan law, (b) are based on erroneous principles and information, (c) are 

based on the misapplication of valuation principles, and (d) otherwise violate Petitioner’s rights. 

12. 

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

uniform aside from the lack of uniformity resulting from Respondent overestimating the Subject 

Properties’ values. 

Conclusion and Request for Relief 

 

WHEREFORE, Petitioner respectfully requests that this honorable Tribunal enter 

judgment revising the Subject Properties’ 2026 assessments to amounts that do not exceed 

Petitioner’s contentions of value set forth 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: May 19, 2026 

 

 

Attorneys for Petitioner

Page 4

Multiple Parcel Form Page 1 

STATE OF MICHIGAN 

DEPARTMENT OF LICENSING & REGULATORY AFFAIRS 

MICHIGAN TAX TRIBUNAL 

 

 

LAVI BREWSTER, LLC, 

 

 

 

 

Docket No. 26- 

 

 

 

 

 

 

 

 

Parcel Nos. 74-06-559-0007-000 

Petitioner, 

 

 

 

 

 

 

 

74-06-559-0001-000 

 

 

 

 

 

 

 

 

 

v. 

 

CITY OF PORT HURON, 

 

 

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 

74-06-559-0007-000 

 1,414,800 

 707,400 

 619,842 

74-06-559-0001-000 

 708,200 

 354,100 

 354,100 

Totals: 

 2,123,000 

 1,061,500 

 973,942 

 

 

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 

74-06-559-0007-000 

 800,000 

 400,000 

 400,000 

74-06-559-0001-000 

 400,000

Page 5

Mu

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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 - Petitioner

MTT DOCKET NO. 

 

Section 1: Petitioner’s Contact Information

Filer type: 

Organization 

Local Unit of Government

First Name

M.I.

Last Name/Company Name

LAVI BREWSTER, LLC

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

27810 Avenue Hopkins

City or Town

Valencia

State

Michigan

ZIP Code

91355

Telephone Number

2486420333

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)

Williams Williams Rattner & Plunkett PC

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

380 N. Old Woodward Ave., Ste. 300

City or Town

Birmingham

State

Michigan

ZIP Code

48009

Telephone Number

2486420333

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

BEEtzel@wwrplaw.com

 

Section 3: Issue 

Please designate one: 

Valuation 

 

Section 4: Subject Property Information 

How many parcels are you 

appealing?

2

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

2358 Military

Port Huron

Page 2

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA 

DIRECTOR

Michigan

48060

Taxing Authority (City or Township)

City 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.)

Yes

 

 

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:

74-06-559-0007-000

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:

707400

Current Taxable Value as established by the Board of Review:

619842

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

800000

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

400000

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

400000

 

Section 6: Valuation Information for Each Parcel under Appeal

Parcel Number:

74-06-559-0001-000

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:

354100

Current Taxable Value as established by the Board of Review:

Page 3

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA 

DIRECTOR

354100

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

400000

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

200000

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

200000

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/ Brian E. Etzel

Payment Information

Amount: 425

Success: True

Message: ""

Waiver Code:

Transaction Number: 26051986180403

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

Lavi Brewster LLC, 

Petitioner,

 MICHIGAN TAX TRIBUNAL

v

MTT Docket No.: 26-001139

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 23, 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

Brian E Etzel

Williams Williams Rattner & Plunkett PC

380 N. Old Woodward Ave., Ste. 300

Birmingham , MI 48009

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Page 1

Petition Page 1 

STATE OF MICHIGAN 

DEPARTMENT OF LICENSING & REGULATORY AFFAIRS 

MICHIGAN TAX TRIBUNAL 

 

 

LAVI BREWSTER, LLC, 

 

 

 

 

Docket No. 26- 

 

 

 

 

 

 

 

 

Parcel Nos. 74-06-559-0007-000 

Petitioner, 

 

 

 

 

 

 

 

74-06-559-0001-000 

 

 

 

 

 

 

 

 

 

v. 

 

CITY OF PORT HURON, 

 

 

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 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Amended Entire Tribunal Property Tax Petition 

 

 

Petitioner LAVI BREWSTER, LLC, by and through its attorneys, Williams Williams 

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

The Parties 

1. 

Petitioner LAVI BREWSTER, LLC, is a Delaware limited liability company with 

its registered office located at 27810 Avenue Hopkins, Valencia, CA 91355. 

2. 

Respondent City of Port Huron is a Michigan township with its primary offices 

located at 100 McMorran Blvd., Port Huron, Michigan 48060. 

The Subject Properties 

3. 

Petitioner owns properties identified as follows:

Page 2

Petition Page 2 

Parcel Number 

Property Address 

74-06-559-0007-000 

2358 Military 

74-06-559-0001-000 

2300 Military 

 

These parcels are physically contiguous to each other. They are referred to collectively in this 

Petition as the “Subject Properties.” 

4. 

The Subject Properties are located in Saint Clair County and are within the Port 

Huron Area school district. 

5. 

Respondent possesses jurisdiction to assess and collect property taxes for the 

Subject Properties. 

The 2026 Assessments 

6. 

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

real property. 

7. 

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

for property taxes in the amounts set forth in paragraph 1 of the attached Multiple Parcel Form. 

8. 

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

tax year cannot exceed the amounts set forth in paragraph 2 of the attached Multiple Parcel Form. 

9. 

The amounts in dispute therefore equal the amounts identified in paragraph 3 of the 

attached Multiple Parcel Form. 

10. 

This Petition presents issues involving the Subject Properties’ valuation for 

assessment purposes. Petitioner does not believe that this Petition presents any issues arising out 

of “additions” or “losses” as the General Property Tax Act, MCL 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 

11. 

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

the GPTA, and other Michigan law, (b) are based on erroneous principles and information, (c) are 

based on the misapplication of valuation principles, and (d) otherwise violate Petitioner’s rights. 

12. 

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

uniform aside from the lack of uniformity resulting from Respondent overestimating the Subject 

Properties’ values. 

Conclusion and Request for Relief 

 

WHEREFORE, Petitioner respectfully requests that this honorable Tribunal enter 

judgment revising the Subject Properties’ 2026 assessments to amounts that do not exceed 

Petitioner’s contentions of value set forth 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: June 23, 2026 

 

 

Attorneys for Petitioner

Page 4

Multiple Parcel Form Page 1 

STATE OF MICHIGAN 

DEPARTMENT OF LICENSING & REGULATORY AFFAIRS 

MICHIGAN TAX TRIBUNAL 

 

 

LAVI BREWSTER, LLC, 

 

 

 

 

Docket No. 26- 

 

 

 

 

 

 

 

 

Parcel Nos. 74-06-559-0007-000 

Petitioner, 

 

 

 

 

 

 

 

74-06-559-0001-000 

 

 

 

 

 

 

 

 

 

v. 

 

CITY OF PORT HURON, 

 

 

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 

74-06-559-0007-000 

 1,414,800 

 707,400 

 619,842 

74-06-559-0001-000 

 708,200 

 354,100 

 354,100 

Totals: 

 2,123,000 

 1,061,500 

 973,942 

 

 

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 

74-06-559-0007-000 

 800,000 

 400,000 

 400,000

Page 5

Multiple Parcel

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

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: 26-001139

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

Party Filing Document 

Petitioner

Files

Document Type: Amended Petition

Attachment File Name: Amended Petition - Nizan Port Huron (Military)

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

Petition Page 1 

STATE OF MICHIGAN 

DEPARTMENT OF LICENSING & REGULATORY AFFAIRS 

MICHIGAN TAX TRIBUNAL 

 

 

LAVI BREWSTER, LLC, 

 

 

 

 

Docket No. 26- 

 

 

 

 

 

 

 

 

Parcel Nos. 74-06-559-0007-000 

Petitioner, 

 

 

 

 

 

 

 

74-06-559-0001-000 

 

 

 

 

 

 

 

 

 

v. 

 

CITY OF PORT HURON, 

 

 

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 LAVI BREWSTER, LLC, by and through its attorneys, Williams Williams 

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

The Parties 

1. 

Petitioner LAVI BREWSTER, LLC, is a Delaware limited liability company with 

its registered office located at 27810 Avenue Hopkins, Valencia, CA 91355. 

2. 

Respondent City of Port Huron is a Michigan township with its primary offices 

located at 100 McMorran Blvd., Port Huron, Michigan 48060. 

The Subject Properties 

3. 

Petitioner owns properties identified as follows:

Page 2

Petition Page 2 

Parcel Number 

Property Address 

74-06-559-0007-000 

2358 Military 

74-06-559-0001-000 

2300 Military 

 

These parcels are physically contiguous to each other. They are referred to collectively in this 

Petition as the “Subject Properties.” 

4. 

The Subject Properties are located in Saint Clair County and are within the 

Plainwell Community school district. 

5. 

Respondent possesses jurisdiction to assess and collect property taxes for the 

Subject Properties. 

The 2026 Assessments 

6. 

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

real property. 

7. 

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

for property taxes in the amounts set forth in paragraph 1 of the attached Multiple Parcel Form. 

8. 

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

tax year cannot exceed the amounts set forth in paragraph 2 of the attached Multiple Parcel Form. 

9. 

The amounts in dispute therefore equal the amounts identified in paragraph 3 of the 

attached Multiple Parcel Form. 

10. 

This Petition presents issues involving the Subject Properties’ valuation for 

assessment purposes. Petitioner does not believe that this Petition presents any issues arising out 

of “additions” or “losses” as the General Property Tax Act, MCL 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 

11. 

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

the GPTA, and other Michigan law, (b) are based on erroneous principles and information, (c) are 

based on the misapplication of valuation principles, and (d) otherwise violate Petitioner’s rights. 

12. 

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

uniform aside from the lack of uniformity resulting from Respondent overestimating the Subject 

Properties’ values. 

Conclusion and Request for Relief 

 

WHEREFORE, Petitioner respectfully requests that this honorable Tribunal enter 

judgment revising the Subject Properties’ 2026 assessments to amounts that do not exceed 

Petitioner’s contentions of value set forth 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: May 19, 2026 

 

 

Attorneys for Petitioner

Page 4

Multiple Parcel Form Page 1 

STATE OF MICHIGAN 

DEPARTMENT OF LICENSING & REGULATORY AFFAIRS 

MICHIGAN TAX TRIBUNAL 

 

 

LAVI BREWSTER, LLC, 

 

 

 

 

Docket No. 26- 

 

 

 

 

 

 

 

 

Parcel Nos. 74-06-559-0007-000 

Petitioner, 

 

 

 

 

 

 

 

74-06-559-0001-000 

 

 

 

 

 

 

 

 

 

v. 

 

CITY OF PORT HURON, 

 

 

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 

74-06-559-0007-000 

 1,414,800 

 707,400 

 619,842 

74-06-559-0001-000 

 708,200 

 354,100 

 354,100 

Totals: 

 2,123,000 

 1,061,500 

 973,942 

 

 

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 

74-06-559-0007-000 

 800,000 

 400,000 

 400,000 

74-06-559-0001-000 

 400,000

Page 5

Mu

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

MARLON I. BROWN, DPA 

DIRECTOR

Entire Tribunal Case Information Sheet - Petitioner

MTT DOCKET NO. 

 

Section 1: Petitioner’s Contact Information

Filer type: 

Organization 

Local Unit of Government

First Name

M.I.

Last Name/Company Name

LAVI BREWSTER, LLC

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

27810 Avenue Hopkins

City or Town

Valencia

State

Michigan

ZIP Code

91355

Telephone Number

2486420333

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)

Williams Williams Rattner & Plunkett PC

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

380 N. Old Woodward Ave., Ste. 300

City or Town

Birmingham

State

Michigan

ZIP Code

48009

Telephone Number

2486420333

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

BEEtzel@wwrplaw.com

 

Section 3: Issue 

Please designate one: 

Valuation 

 

Section 4: Subject Property Information 

How many parcels are you 

appealing?

2

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

2358 Military

Port Huron

Page 2

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA 

DIRECTOR

Michigan

48060

Taxing Authority (City or Township)

City 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.)

Yes

 

 

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:

74-06-559-0007-000

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:

707400

Current Taxable Value as established by the Board of Review:

619842

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

800000

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

400000

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

400000

 

Section 6: Valuation Information for Each Parcel under Appeal

Parcel Number:

74-06-559-0001-000

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:

354100

Current Taxable Value as established by the Board of Review:

Page 3

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA 

DIRECTOR

354100

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

400000

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

200000

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

200000

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/ Brian E. Etzel

Payment Information

Amount: 425

Success: True

Message: ""

Waiver Code:

Transaction Number: 26051986180403

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.