Nine8 Capital, LLC Petitioner Vs. City Of Port Huron Respondent

Page 1

Page 1 

STATE OF MICHIGAN 

DEPARTMENT OF LICENSING & REGULATORY AFFAIRS 

MICHIGAN TAX TRIBUNAL 

 

 

NINE8 CAPITAL, LLC, 

 

 

 

 

 

 

 

 

 

Docket No. 26-000663 

 

Petitioner, 

 

 

 

 

 

 

v. 

 

 

 

 

 

 

 

 

 

 

CITY OF PORT HURON, 

 

 

Respondent. 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Jason C. Long (P59244) 

Williams Williams Rattner & Plunkett, PC 

380 N. Old Woodward Ave., Ste. 300 

Birmingham, MI 48009 

(248) 642-0333 

Attorneys for Petitioner 

Gary A. Fletcher (P26823) 

Fletcher Fealko Shoudy & Francis, PC 

1411 Third St., Ste. F 

Port Huron, MI 48060 

(810) 987-8444 

Attorneys for Respondent 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Stipulation for Entry of Consent Judgment 

 

1. 

This appeal is pending in the entire tribunal division. 

2. 

The subject properties in this appeal are located in the City of Port 

Huron, in St. Clair County, and are identified as follows: 

(a) 

Parcel No. 74-06-298-0151-000, commonly known as vacant Huron Ave., 

Port Huron, Michigan 48060; and 

(b) 

Parcel No. 74-06-298-0152-000, commonly known as 609 Huron Ave., 

Port Huron, Michigan 48060. 

These properties are referred to collectively in this Stipulation as the “Subject 

Properties.”

Page 2

Page 2 

3. 

The values for the Subject Properties established by Respondent’s 2026 

March Board of Review are set forth on the attached Stipulation Multiple Parcel 

Form. 

4. 

The values for the Subject Properties for the 2026 tax year stipulated by 

the parties for settlement purposes are set forth on the attached Stipulation Multiple 

Parcel Form. 

5. 

Special terms affecting the parties’ Stipulation for Entry of Consent 

Judgment are as follows: 

(a) 

All refunds shall be issued payable jointly to “Nine8 Capital, LLC, and 

WWRP, PC,” and shall be delivered to Williams Williams Rattner & Plunkett, P.C., 

Attn: Jason C. Long, Esq. 380 N. Old Woodward Ave., Ste. 300, Birmingham, MI 

48009. 

(b) 

The parties agree that all refunds shall be without interest and shall be 

paid within 60 days of the date of any judgment entered in this matter. 

Petitioner and Respondent hereby approve this Stipulation for Entry of 

Consent Judgment and request that the Tribunal enter a Judgment adopting its 

terms. 

 

 

 

 

 

 

Respectfully Submitted, 

 

 

 

 /s/ Jason C. Long 

 

 

/s/ Gary A. Fletcher 

 

 

Jason C. Long (P59244) 

 

Gary A. Fletcher (P26823) 

 

Attorney for Petitioner 

 

 

Attorney for Respondent 

 

Dated: October 13, 2026

Page 3

Page 3 

STATE OF MICHIGAN 

DEPARTMENT OF LICENSING & REGULATORY AFFAIRS 

MICHIGAN TAX TRIBUNAL 

 

 

NINE8 CAPITAL, LLC, 

 

 

 

 

 

 

 

 

 

Docket No. 26-000663 

 

Petitioner, 

 

 

 

 

 

 

v. 

 

 

 

 

 

 

 

 

 

 

CITY OF PORT HURON, 

 

 

Respondent. 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Jason C. Long (P59244) 

Williams Williams Rattner & Plunkett, PC 

380 N. Old Woodward Ave., Ste. 300 

Birmingham, MI 48009 

(248) 642-0333 

Attorneys for Petitioner 

Gary A. Fletcher (P26823) 

Fletcher Fealko Shoudy & Francis, PC 

1411 Third St., Ste. F 

Port Huron, MI 48060 

(810) 987-8444 

Attorneys for Respondent 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Stipulation Multiple Parcel Form 

 

1. 

The values for the Subject Properties established by Respondent’s 2026 

March Board of Review are as follows: 

Parcel Number 

 

True Cash Value 

Assessed Value 

Taxable Value 

74-06-298-0151-000 

 47,400 

 

 23,700 

 

 23,700 

74-06-298-0152-000 

 884,600 

 

442,300 

 

442,300 

 

2. 

The values for the Subject Properties stipulated by the parties for 

settlement purposes are as follows: 

Parcel Number 

 

True Cash Value 

Assessed Value 

Taxable Value 

74-06-298-0151-000 

 47,400 

 

 23,700 

 

 23,700 

74-06-298-0152-000 

 650,000 

 

325,000 

 

325,000

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: 26-000663

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

Party Filing Document 

Joint

Files

Document Type: Stip for Consent Judgment

Attachment File Name: Stipulation for Entry of Consent Judgment

Fee Information

Filing Fee: $ 50.00

Payment Information

Payment: $ 50.00

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

Page 1

STATE OF MICHIGAN

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 JUNE 16- 30, 2027 PREHEARING GENERAL CALL AND ORDER OF 

PROCEDURE

Nine8 Capital, LLC,

Petitioner,

v

 

 

City Of Port Huron,

Respondent.

 MTT Docket No. 26-000663

Please be advised that 26-000663 has been placed on a two-week Prehearing General 

Call commencing June 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. 26-000663

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 February 17, 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 February 17, 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 

February 17, 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 

June 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 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: July 16, 2026

Page 3

MTT Docket No. 26-000663

Page 3 of 3

PROOF OF SERVICE

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

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

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

representatives.

By: Tribunal Clerk

Page 4

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA

DIRECTOR

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

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

NOTICE OF JUNE 16- 30, 2027 PREHEARING GENERAL CALL AND ORDER OF

Page 5

MTT Docket

Page 6

MTT

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Page 1

RECEIVED 

JUN 25 2026 

FLETCHER FEALKO SHOUDY & FRANCIS, P.C. 

MICHIGAN TAX TRIBUNAL 

ATTORNEYS & COUNSELORS 

1411 THIRD STREET FOURTH FLOOR SUITE F 

PORT HURON, MICHIGAN 48060 

(810) 987-8444 

GARY A. FLETCHER 

WILLIAM L. FEALKO Ill 

DAVID C DEVENDORF 

TODD J. SHOUDY 

Of Counsel 

T.ALLEN FRANCIS 

MARCW.OSWALD 

VICTORIA R FERRES 

TAYLOR M. ROGGENBUCK 

June 22, 2026 

Clerk 

Michigan Tax Tribunal 

P.O. Box 30232 

Lansing, Michigan 48909 

Re: 

 Nine8Capital v City of Port Huron 

MTT Docket No. 26-000663 

Parcel No. 74-06-298-0151-000; and 

74-06-298-0152-000 

Dear Clerk: 

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. 

Gary a

Page 2

STATE OF MICHIGAN 

DEPARTMENT OF LICENSING & REGULATORY AFFAIRS 

MICHIGAN TAX TRIBUNAL 

NINES CAPITAL, INC., 

Petitioner, 

vs. 

CITY OF PORT HURON, 

Respondent. 

MTT Docket No. 26-000663 

Parcel Nos. 

74-06-298-0151-000 

74-06-298-0152-000 

JASON C. LONG (P59244) 

Williams Williams Rattner & Plunkett, PC 

Attorney for Petitioner 

380 N. Old Woodward Ave., Ste. 300 

Birmingham, MI 48009 

(248) 642-0333 

jlong@wwrplaw.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 

gfletcher@fletcherfealko.com 

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: 

THE PARTIES 

1. 

Respondent neither admits nor denies the allegations in Paragraph One (1) of the

Page 3

4. 

Respondent admits the allegations contained in Paragraph Four (4) of the Petition. 

5. 

Respondent admits the allegations contained in Paragraph Five (5) of the Petition. 

THE ASSESSMENTS 

6. 

Respondent admits the allegations contained in Paragraph Six (6) of the Petition. 

7. 

Respondent admits the allegations contained in Paragraph Seven (7) of the 

Petition. 

8. 

Respondent neither admits nor denies the allegations in Paragraph Eight (8) of the 

Petition and leaves Petitioner to its proofs. 

9. 

Respondent neither admits nor denies the allegations in Paragraph Nine (9) of the 

Petition and leaves Petitioner to its proofs. 

10. 

Respondent neither admits nor denies the allegations in Paragraph Ten (10) of the 

Petition and leaves Petitioner to its proofs. 

11. 

Respondent denies the allegations in Paragraph Eleven (11) of the Petition for the 

reason it is untrue. 

12. 

Respondent neither admits nor denies the allegations in Paragraph Eleven (11) of 

the Petition and leaves Petitioner to its proofs. 

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 

By: = 

GARY A. FLETCHER (P26823) 

1411 Third Street, Suite F 

Port Huron, Michigan 48060

Page 4

PROOF OF SERVICE 

‘The undersigned certifies that a copy 

of the foregoing instrument was served 

upon the attorneys of record of all parties 

to the above cause on June@?, 2026, by 

electronic mail. 

Noe 

A 

Theresa A. Messing

Page 5

Fletcher Fealko Shoudy & Francis P.C. 

1411 Third Street, Suite F 

Port Huron, MI 48060 

METRODP] 

EY MI 480 

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23 JUN 2026 Af =% 

4) 

x 

pi POSTAGE c

c 

5 C 

= 

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fa 

£ 

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Clerk 

Michigan Tax Tribunal 

P.O. Box 30232 

Lansing, Michigan 48909 

i bagasse

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Page 1

STATE OF MICHIGAN 

DEPARTMENT OF LICENSING & REGULATORY AFFAIRS 

MICHIGAN TAX TRIBUNAL 

NINES CAPITAL, LLC, 

Docket No. 26-000663 

Petitioner, 

Parcel Nos. 74-06-298-0151-000 

v. 

74-06-298-0152-000 

CITY OF PORT HURON, 

Respondent. 

Jason C. Long (P59244) 

Williams Williams Rattner & Plunkett, PC 

380 N. Old Woodward Ave., Ste. 300 

Birmingham, MI 48009 

(248) 642-0333 

Attorneys for Petitioner 

Proof of Service of Petition and Notice of Docket Number 

Monica Athanas states that she personally served copies of the Entire Tribunal 

Property Tax Petition, Notice of Docket Number, and this Proof of Service, on the 

persons identified below, by the means specified, on Friday, June 5, 2026. 

Persons served by certified mail: 

Assessor 

Clerk 

City of Port Huron 

City of Port Huron 

100 McMorran Blvd. 

100 McMorran Blvd. 

Port Huron, MI 48060 

Port Huron, MI 48060 

Persons served by first-class mail: 

Clerk 

Equalization Director

Page 2

Persons served by first-class mail, cont'd: 

Secretary 

Port Huron Area School Dist. 

2720 Riverside Dr. 

Port Huron, MI 48060 

/] 

ly 

/ LL Ii V&/N /! 

Treasurer 

State of Michigan 

Mich. Dep't of Treasury 

Lansing, MI 48922 

Monica Athanas 

This Proof of Service was signed and sworn before 

F 4 

S 

Notary Public Ve 

Pp 

$3 

Epa) 

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Page 1

1 of 1

Docket #: 26-000663

Party Filing Document

Party Filing Document: 

 Petitioner

 Petitioner

 

 

If 'other', Identify: 

File

Document Type: 

 

 

fuFile:

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Page 1

STATE OF MICHIGAN 

DEPARTMENT OF LICENSING & REGULATORY AFFAIRS 

MICHIGAN TAX TRIBUNAL 

NINES CAPITAL, LLC, 

Docket No. 26- 

Petitioner, 

Parcel Nos. 74-06-298-0151-000 

v. 

74-06-298-0152-000 

CITY OF PORT HURON, 

Respondent. 

Jason C. Long (P59244) 

Williams Williams Rattner & Plunkett, PC 

380 N. Old Woodward Ave., Ste. 300 

Birmingham, MI 48009 

(248) 642-0333 

Attorneys for Petitioner 

Entire Tribunal Property Tax Petition 

Petitioner Nine8 

Capital, 

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 Nine8 Capital, LLC, is a Michigan limited liability company 

with its registered offices located at 5382 Ridge Court, Troy, Michigan 48098. 

2. 

Respondent the City of Port Huron is a Michigan municipal corporation

Page 2

The Subject Property 

3. 

Petitioner owns two contiguous parcels of real property identified as 

Parcel No. 74-06-298-0151-000, commonly known as vacant Huron Ave., Port Huron, 

Michigan 48060, and Parcel No. 74-06-298-0152-000, commonly known as 609 Huron 

Ave., Port Huron, Michigan 48060. 

These properties are referred to collectively in 

this Petition as the “Subject Properties.” 

4. 

The Subject Properties is located in St. Clair County and are within the 

Port Huron Area Schools public school district. 

5. 

Respondent possesses jurisdiction to assess and collect property taxes 

for the Subject Property. 

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’ 

assessment for property taxes in the amounts set forth in Paragraph 1 of the attached 

Petition Multiple Parcel Form. 

8. 

Petitioner contends that lawful assessments for the Subject Properties 

for the 2026 tax year cannot exceed the amounts set forth in Paragraph 2 of the 

attached Petition Multiple Parcel Form.

Page 3

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. 

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 violates 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 be consistent with the 

values set forth in Paragraph 2 of 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

Page 4

STATE OF MICHIGAN 

DEPARTMENT OF LICENSING & REGULATORY AFFAIRS 

MICHIGAN TAX TRIBUNAL 

NINES CAPITAL, LLC, 

Docket No. 26- 

Petitioner, 

Parcel Nos. 74-06-298-0151-000 

v. 

74-06-298-0152-000 

CITY OF PORT HURON, 

Respondent. 

Jason C. Long (P59244) 

Williams Williams Rattner & Plunkett, PC 

380 N. Old Woodward Ave., Ste. 300 

Birmingham, MI 48009 

(248) 642-0333 

Attorneys for Petitioner 

Petition Multiple Parcel Form 

1. 

Respondent's 2026 March Board of Review established the Subject 

Properties’ assessments in the following amounts: 

Parcel Number 

True Cash Value 

Assessed Value 

Taxable Value 

74-06-298-0151-000 

47,400 

23,700 

23,700 

74-06-298-0152-000 

1,048,000 

524,000 

458,950 

Totals 

1,095,400 

547,700 

482,650 

Copies of the Notices of Assessment are attached to this Petition Multiple Parcel 

Form as Exhibit A.

Page 5

3. 

The amounts in dispute therefore equal the following amounts: 

Parcel Number 

True Cash Value 

Assessed Value 

Taxable Value 

74-06-298-0151-000 

37,400 

18,700 

18,700 

74-06-298-0152-000 

738,000 

369,000 

303,950 

Totals 

775,400 

387,700 

322,650

Page 6

Exhibit A

Page 7

ms 

bribe void 

THIS 

IS NOT A TAX BILL 

L-4400 

Notice of Assessment, Taxable Valuation, and Property Classification 

This form is issued under the authority of P.A. 206 of 1893, 

Sec. 211.24 (¢) and Sec.211.34c, 

as amended. This is a model assessment notice to be used by the local assessor. 

10918 

FROM CITY OF PORT HURON 

PARCEL IDENTIFICATION 

ANGELA SWOFFER, ASSESSOR 

208.0151-000 

100 MCMORRAN BLVD 

PARCEL NUMBER: 

74-06-29 

PORT HURON, MI 48060 

PROPERTY ADDRESS: 

600 VACANT LOT HURON 

PORT HURON, MI 48060 

SCHOOL DISTRICT CODE: 74010 

OWNER'S NAME & ADDRESS/PERSON NAMED ON ASSESSMENT ROLL: 

prEA 

ALS AUTO**MIXED AADC 

493 

T1% 

PI 

#44 

10018 

EXEM 

N 

NINES CAPITAL LLC 

% Exempt As "Homeowners Principal Residence” 

00% 

C/O 

D LAND GROUP 

2 

15508 HACK .ave 

% Exempt As "Qualified Agricultural Property”: 

00% 

GROSSE POINTE, 

MI 48230-6224 

% Exempt 

As "MBT Industrial Personal”: 

00% 

Ualgfeggel teat fhysgtepeg BE 

ty 

% Exempt 

As “MBT Commercial Personal” 

00% 

Exempt 

As "Disabled Veteran or 

- 

hind Spouse” 

: 

0 Yes 

No 

Exempt As "Qualified Forest Property”: 

[Yes 

X No 

Exempt 

As "Development Property”: 

[1 Yes 

[X No 

LEGAL DESCRIPTION: 

LOT 1 BLK 19 BUTLER PLAT 

ACCORDING TO MCL 211.34c THIS PROPERTY IS CLASSIFIED AS: 202 (COMMERCIAL-VACANT) 

"PRIOR YEAR'S CLASSIF 

: 

ICATION: 502 (COMMERCIAL-VACANT) 

1 

Re 

x 

IRRENT 

CHANGE FROM 

Mompradbanm eee | SET 

sovags | Tee 

1. TAXABLE VALUE: 

23,500 

23,700 

200 

2. ASSESSED VALUE: 

23,500 

23,700 

200 

3. TENTATIVE EQUALIZATION FACTOR: 

1000 

| 

4. STATE EQUALIZED VALUE

Page 8

De

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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

Nine8 Capital, LLC, 

Petitioner,

 MICHIGAN TAX TRIBUNAL

v

MTT Docket No.: 26-000663

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: 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

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

Page 1

STATE OF MICHIGAN 

DEPARTMENT OF LICENSING & REGULATORY AFFAIRS 

MICHIGAN TAX TRIBUNAL 

NINES CAPITAL, LLC, 

Docket No. 26- 

Petitioner, 

Parcel Nos. 74-06-298-0151-000 

v. 

74-06-298-0152-000 

CITY OF PORT HURON, 

Respondent. 

Jason C. Long (P59244) 

Williams Williams Rattner & Plunkett, PC 

380 N. Old Woodward Ave., Ste. 300 

Birmingham, MI 48009 

(248) 642-0333 

Attorneys for Petitioner 

Entire Tribunal Property Tax Petition 

Petitioner Nine8 

Capital, 

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 Nine8 Capital, LLC, is a Michigan limited liability company 

with its registered offices located at 5382 Ridge Court, Troy, Michigan 48098. 

2. 

Respondent the City of Port Huron is a Michigan municipal corporation

Page 2

The Subject Property 

3. 

Petitioner owns two contiguous parcels of real property identified as 

Parcel No. 74-06-298-0151-000, commonly known as vacant Huron Ave., Port Huron, 

Michigan 48060, and Parcel No. 74-06-298-0152-000, commonly known as 609 Huron 

Ave., Port Huron, Michigan 48060. 

These properties are referred to collectively in 

this Petition as the “Subject Properties.” 

4. 

The Subject Properties is located in St. Clair County and are within the 

Port Huron Area Schools public school district. 

5. 

Respondent possesses jurisdiction to assess and collect property taxes 

for the Subject Property. 

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’ 

assessment for property taxes in the amounts set forth in Paragraph 1 of the attached 

Petition Multiple Parcel Form. 

8. 

Petitioner contends that lawful assessments for the Subject Properties 

for the 2026 tax year cannot exceed the amounts set forth in Paragraph 2 of the 

attached Petition Multiple Parcel Form.

Page 3

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. 

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 violates 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 be consistent with the 

values set forth in Paragraph 2 of 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

Page 4

STATE OF MICHIGAN 

DEPARTMENT OF LICENSING & REGULATORY AFFAIRS 

MICHIGAN TAX TRIBUNAL 

NINES CAPITAL, LLC, 

Docket No. 26- 

Petitioner, 

Parcel Nos. 74-06-298-0151-000 

v. 

74-06-298-0152-000 

CITY OF PORT HURON, 

Respondent. 

Jason C. Long (P59244) 

Williams Williams Rattner & Plunkett, PC 

380 N. Old Woodward Ave., Ste. 300 

Birmingham, MI 48009 

(248) 642-0333 

Attorneys for Petitioner 

Petition Multiple Parcel Form 

1. 

Respondent's 2026 March Board of Review established the Subject 

Properties’ assessments in the following amounts: 

Parcel Number 

True Cash Value 

Assessed Value 

Taxable Value 

74-06-298-0151-000 

47,400 

23,700 

23,700 

74-06-298-0152-000 

1,048,000 

524,000 

458,950 

Totals 

1,095,400 

547,700 

482,650 

Copies of the Notices of Assessment are attached to this Petition Multiple Parcel 

Form as Exhibit A.

Page 5

3. 

The amounts in dispute therefore equal the following amounts: 

Parcel Number 

True Cash Value 

Assessed Value 

Taxable Value 

74-06-298-0151-000 

37,400 

18,700 

18,700 

74-06-298-0152-000 

738,000 

369,000 

303,950 

Totals 

775,400 

387,700 

322,650

Page 6

Exhibit A

Page 7

ms 

bribe void 

THIS 

IS NOT A TAX BILL 

L-4400 

Notice of Assessment, Taxable Valuation, and Property Classification 

This form is issued under the authority of P.A. 206 of 1893, 

Sec. 211.24 (¢) and Sec.211.34c, 

as amended. This is a model assessment notice to be used by the local assessor. 

10918 

FROM CITY OF PORT HURON 

PARCEL IDENTIFICATION 

ANGELA SWOFFER, ASSESSOR 

208.0151-000 

100 MCMORRAN BLVD 

PARCEL NUMBER: 

74-06-29 

PORT HURON, MI 48060 

PROPERTY ADDRESS: 

600 VACANT LOT HURON 

PORT HURON, MI 48060 

SCHOOL DISTRICT CODE: 74010 

OWNER'S NAME & ADDRESS/PERSON NAMED ON ASSESSMENT ROLL: 

prEA 

ALS AUTO**MIXED AADC 

493 

T1% 

PI 

#44 

10018 

EXEM 

N 

NINES CAPITAL LLC 

% Exempt As "Homeowners Principal Residence” 

00% 

C/O 

D LAND GROUP 

2 

15508 HACK .ave 

% Exempt As "Qualified Agricultural Property”: 

00% 

GROSSE POINTE, 

MI 48230-6224 

% Exempt 

As "MBT Industrial Personal”: 

00% 

Ualgfeggel teat fhysgtepeg BE 

ty 

% Exempt 

As “MBT Commercial Personal” 

00% 

Exempt 

As "Disabled Veteran or 

- 

hind Spouse” 

: 

0 Yes 

No 

Exempt As "Qualified Forest Property”: 

[Yes 

X No 

Exempt 

As "Development Property”: 

[1 Yes 

[X No 

LEGAL DESCRIPTION: 

LOT 1 BLK 19 BUTLER PLAT 

ACCORDING TO MCL 211.34c THIS PROPERTY IS CLASSIFIED AS: 202 (COMMERCIAL-VACANT) 

"PRIOR YEAR'S CLASSIF 

: 

ICATION: 502 (COMMERCIAL-VACANT) 

1 

Re 

x 

IRRENT 

CHANGE FROM 

Mompradbanm eee | SET 

sovags | Tee 

1. TAXABLE VALUE: 

23,500 

23,700 

200 

2. ASSESSED VALUE: 

23,500 

23,700 

200 

3. TENTATIVE EQUALIZATION FACTOR: 

1000 

| 

4. STATE EQUALIZED VALUE

Page 8

De

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

Nine8 Capital, LLC

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

c/o 380 N. Old Woodward Ave.

Ste. 300

City or Town

Birmingham

State

Michigan

ZIP Code

48009

Telephone Number

2486420333

Fax Number

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

jlong@wwrplaw.com

Section 2: Attorney/Authorized Representative’s Contact Information

First Name

Jason

M.I.

C

Last Name

Long

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)

jlong@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?2

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

609 Huron Ave.

Port Huron

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? 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:

74-06-298-0151-000

Classification of Property: Real 

Commercial

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

23700

Current Taxable Value as established by the Board of Review:

23700

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

10000

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

5000

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

Parcel Number:

74-06-298-0152-000

Classification of Property: Real 

Commercial

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

524000

Current Taxable Value as established by the Board of Review:

458950

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

310000

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

155000

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:

Page 3

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

ORLENE HAWKS

DIRECTOR

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.

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 C. Long

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.