Woodchase Acquisition LLC Petitioner Vs. Township Of Scio Respondent

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STATE OF MICHIGAN 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MICHIGAN ADMINISTRATIVE HEARING SYSTEM 

MICHIGAN TAX TRIBUNAL 

 

 

 

WOODCHASE ACQUISITIONS, LLC, 

 

 

 

MOAHR Docket No. 26-000882 

 

Petitioner, 

 

 

 

v. 

 

 

 

 

 

 

 

 

 

 

TOWNSHIP OF SCIO, 

 

 

Respondent. 

 

STIPULATION FOR ENTRY OF CONSENT JUDGMENT 

 

1. 

The case is pending in the X Entire Tribunal OR _ Small Claims 

Division. 

 

2. 

The subject property is located in Washtenaw County. 

 

3. 

Property Parcel No.(s) H-08-36-135-002 

 

4. 

The values for the property identified above as established by 

Respondent's Board of Review are: 

 

 

Parcel No. H-08-36-135-002 

Tax Year 

True Cash Value 

Assessed Value 

Taxable Value 

2026 

$22,913,000 

 $11,456,500 

 $8,338,341 

 

5. 

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

settlement purposes are: 

 

 

Parcel No. H-08-36-135-002 

Tax Year 

True Cash Value 

Assessed Value 

Taxable Value 

2026 

$15,500,000 

$7,750,000 

$7,750,000 

 

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. (attach additional page if necessary): 

 

a. The refund is to be made payable to Petitioner and Petitioner's counsel, 

Williams, Williams, Rattner & Plunkett, P.C. Client Trust Account (or

Page 2

MOAHR Docket No. 26-000882 

Consent Judgment, Page 2 

 

“WWRP Client Trust” if necessary to abbreviate), and is to be mailed to 

Williams, Williams, Rattner & Plunkett, P.C. (Attn: Brian E. Etzel), 380 

N. Old Woodward Ave., Suite 300, Birmingham, MI 48009. 

 

b. Petitioner's counsel may communicate directly with the Township and/or 

county treasurer to effectuate the terms above. 

 

 

Signature of Petitioner's Authorized Representative: 

 

/s/ Brian E. Etzel 

 

 

 

Brian E. Etzel 

 

Date: October 13, 2026 

 

 

Signature of Respondent's Authorized Representative: 

 

/s/ Mariah Evans Fink 

Mariah Evans Fink 

 

Date: October 13, 2026

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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: 26-000882

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: Stip for Entry of Consent Judgment and 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 JULY 16- 30, 2027 PREHEARING GENERAL CALL AND ORDER OF 

PROCEDURE

Woodchase Acquisition LLC,

Petitioner,

v

 

 

Township Of Scio,

Respondent.

 MTT Docket No. 26-000882

Please be advised that 26-000882 has been placed on a two-week Prehearing General 

Call commencing July 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.

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MTT Docket No. 26-000882

Page 2 of 3

IT IS ORDERED that the parties shall:

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

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

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

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

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

by March 19, 2027. Valuation disclosures will not be admitted into evidence 

unless disclosed and furnished in accordance with this order (even though 

admissible) except upon a finding of good cause by the Tribunal.

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

Statements by March 19, 2027. Witnesses, with the exception of rebuttal witnesses, will 

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

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

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

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

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

March 19, 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

Page 3

MT

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1 

 

 

 

STATE OF MICHIGAN 

DEPARTMENT OF LICENSING & REGULATORY AFFAIRS 

MICHIGAN ADMINISTRATIVE HEARING SYSTEM 

 

MICHIGAN TAX TRIBUNAL 

 

WOODCHASE ACQUISITION LLC 

 Petitioner, 

 

 

 MTT Docket No:26-000882 

 

v 

 

 

 

 

ENTIRE TRIBUNAL PROPERTY TAX CASE 

 

Scio Township, 

 

 

 

Respondent. 

 

 

 

 

 

 

________________________________________________________________/ 

 

Williams, Williams, Rattner & Plunkett, PC 

Brian E. Etzel (P54905) 

Attorneys for Petitioner 

380 N. Old Woodward Ave., Ste 300 

Birmingham, MI 48009 

(248) 642-0333 

bee@wwrplaw.com 

FINK & FINK, PLLC 

Attorneys for Respondent 

Mariah Evans Fink (P73757) 

3025 Miller Rd 

 

 

Ann Arbor, MI 48103 

Telephone (734) 994-1077 

Mariah.fink@finkandfink.com 

 

 

 

______________________________________________________________________________/ 

 

 

PROOF OF SERVICE 

On July 22, 2026, I served Respondent’s Answer and my Appearance on Petitioner’s 

counsel at his address of record above, by regular mail. 

FINK & FINK, PLLC 

Attorneys for Respondent 

 

 

BY: 

/s/ Mariah Evans Fink 

MARIAH EVANS FINK (P73757) 

Dated: July 22, 2026

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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: 26-000882

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

Party Filing Document 

Respondent

Files

Document Type: Proof of Service: Misc Documents

Attachment File Name: Proof of Service 7.22.26

Fee Information

Filing Fee: $ 0.00

Payment Information

Payment: $ 0.00

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Page 1

1 

 

 

 

STATE OF MICHIGAN 

DEPARTMENT OF LICENSING & REGULATORY AFFAIRS 

MICHIGAN ADMINISTRATIVE HEARING SYSTEM 

 

MICHIGAN TAX TRIBUNAL 

 

WOODCHASE ACQUISITION LLC 

 Petitioner, 

 

 

 MTT Docket No:26-000882 

 

v 

 

 

 

 

ENTIRE TRIBUNAL PROPERTY TAX CASE 

 

Scio Township, 

 

 

 

Respondent. 

 

 

 

 

 

 

________________________________________________________________/ 

 

Williams, Williams, Rattner & Plunkett, PC 

Brian E. Etzel (P54905) 

Attorneys for Petitioner 

380 N. Old Woodward Ave., Ste 300 

Birmingham, MI 48009 

(248) 642-0333 

bee@wwrplaw.com 

FINK & FINK, PLLC 

Attorneys for Respondent 

Mariah Evans Fink (P73757) 

3025 Miller Rd 

 

 

Ann Arbor, MI 48103 

Telephone (734) 994-1077 

Mariah.fink@finkandfink.com 

 

 

______________________________________________________________________________/ 

 

ANSWER TO PETITION 

Respondent, Scio Township, by its attorneys, FINK & FINK, PLLC, answers the Petition 

as follows: 

1. 

Admit. 

2. 

Admit. 

3. 

Admit. 

4. 

Admit.

Page 2

2 

5. 

Admit. 

6. 

Admit. 

7. 

Admit. 

8. 

Respondent acknowledges that this allegation contains Petitioner’s contention; however, 

Respondent denies that these values are accurate. 

9. 

Admit that Petitioner’s calculations are correct. 

10. 

Respondent acknowledges Petitioner’s statement, which does not raise a legal issue. 

11. 

Denied for the reason that this allegation and its subparts are not true as follows: 

 

a. Respondent’s assessment of the property complies with the statutes and constitutional 

limitations on assessments. 

 

b. Respondent’s assessment is not more than 50% of the true cash value and complies with 

the statutes and constitutional limitations on assessments. 

 

c. Respondent’s assessment is proper based on the standard practices for determining 

assessments in Michigan. 

 

d. Respondent’s assessment of Petitioner’s property does not discriminate against 

Petitioner because it is not at a higher level of true cash value than the average level of assessment 

within the assessment district and the assessment was determined using the same standard 

practice for all properties in the assessment district. 

 

12. Respondent disagrees that it has overestimated the Subject property’s value.

Page 3

3 

 

WHEREFORE, Respondent prays that the Petition be denied, that the assessment be sustained, and 

the Respondent granted its attorney fees and costs of suit. 

FINK & FINK, PLLC 

Attorneys for Respondent 

 

 

BY: 

/s/ Mariah Evans Fink 

MARIAH EVANS FINK (P73757) 

Dated: July 21, 2026

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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. 26-000882

Section 1: Respondent’s Contact Information

Filer Type: 

Local Unit of Government

Local Unit of Government

Township Of Scio (WASHTENAW)

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

Mariah

M.I.

Evans

Last Name

Fink

Firm Name (if any)

Fink & Fink, PLLC

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

3025 Miller Rd

City or Town

Ann Arbor

State

 Michigan

ZIP Code

48103

Telephone Number

734-994-1077

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

mariah.fink@finkandfink.com

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

Respondent or Authorized Attorney/Representative’s Signature: 

Mariah Evans Fink

/s/

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Page 1

STATE OF MICHIGAN 

DEPARTMENT OF LICENSING & REGULATORY AFFAIRS 

MICHIGAN ADMINISTRATIVE HEARING SYSTEM 

MICHIGAN TAX TRIBUNAL 

WOODCHASE ACQUISITION LLC, 

Docket No. 26-000882 

Parcel No. H-08-36-135-002 

Petitioner, 

v. 

TOWNSHIP OF SCIO, 

Respondent. 

Brian E. Etzel (P54905) 

WILLIAMS, WILLIAMS, RATTNER 

& PLUNKETT, PC 

Attorneys for Petitioner 

380 N. Old Woodward Ave., Ste. 300 

Birmingham, MI 48009 

(248) 642-0333 

bee 

law.com 

PROOF OF SERVICE OF PETITION AND NOTICE OF DOCKET NUMBER

Page 2

PROOF OF SERVICE OF PETITION AND NOTICE OF DOCKET NUMBER 

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

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

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

on June 29, 2026. 

PERSONS SERVED: 

VIA CERTIFIED MAIL 

Scio Township 

Office of the Assessor 

827 N. Zeeb Road 

Ann Arbor, MI 48103 

Scio Township 

Office of the Township Clerk 

827 N. Zeeb Road 

Ann Arbor, MI 48103 

VIA FIRST CLASS US MAIL 

Washtenaw County 

Ann Arbor Public School District 

County Clerk's Office 

Secretary of the School Board 

200 N. Main St. 

2555 South State Street 

Ann Arbor, MI 48104 

Ann Arbor, MI 48104 

Washtenaw County 

State Treasurer 

Director of Equalization 

~~ Michigan Department of Treasury 

P.O. Box 8645 

Austin Building 

Ann Arbor, MI 48107 

430 W. Allegan 

Lansing, MI 

48922 

0, 

) 

7. 

VM 

Den 

“~"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: 26-000882

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-Noctice of Docket Number

Fee Information

Filing Fee: $ 0.00

Payment Information

Payment: $ 0.00

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

Page 1

STATE OF MICHIGAN 

DEPARTMENT OF LICENSING & REGULATORY AFFAIRS 

MICHIGAN ADMINISTRATIVE HEARING SYSTEM 

MICHIGAN TAX TRIBUNAL 

 

 

WOODCHASE ACQUISITION LLC, 

 

 

Docket No. 26- 

 

 

 

 

 

 

 

 

Parcel No. H-08-36-135-002 

Petitioner, 

 

 

 

 

 

 

 

 

 

 

v. 

 

TOWNSHIP OF SCIO, 

 

 

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 Woodchase Acquisition, 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 Woodchase Acquisition, LLC is a Michigan limited liability company 

whose address is 187 S. Old Woodward Ste 200, Birmingham, MI 48009. 

2. 

Respondent Township of Scio is a Michigan township with its primary offices 

located at 827 North Zeeb Road, Ann Arbor, MI 48103.

Page 2

The Subject Property 

3. 

Petitioner owns property identified as Parcel No. H-08-36-135-002 and commonly 

known as 1100 Rabbit Run Circle, Ann Arbor, MI 48103 (the “Subject Property”). 

4. 

The Subject Property is located in Washtenaw County and is within the Ann Arbor 

Public school district. 

5. 

Respondent possesses jurisdiction to assess and collect property taxes for the 

Subject Property. 

The 2026 Assessment 

6. 

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

improved property. 

7. 

For the 2026 tax year, Respondent established the Subject Property’s assessment 

for property taxes as follows: 

True Cash Value 

Assessed Value 

Taxable Value 

 22,913,000 

 11,456,500 

 8,338,341 

 

8. 

Petitioner contends that a lawful assessment of the Subject Property for the 2026 

tax year cannot exceed the following amounts: 

True Cash Value 

Assessed Value 

Taxable Value 

 14,000,000 

 7,000,000 

 7,000,000 

 

9. 

The amounts in dispute therefore are as follows: 

True Cash Value 

Assessed Value 

Taxable Value 

 8,913,000 

 4,456,500 

 1,338,341 

 

10. 

This Petition presents issues involving the Subject Property’s 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”),

Page 3

defines those terms, but reserves its right to assert issues involving losses should information 

supporting such issues become available. 

11. 

The Subject Property’s 2026 assessment (a) violates the Michigan Constitution, the 

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

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

12. 

Petitioner does not assert that the Subject Property’s 2026 assessment is not 

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

Property’s values. 

Conclusion and Request for Relief 

WHEREFORE, Petitioner respectfully requests that this honorable Tribunal enter 

judgment revising the Subject Property’s 2026 assessment to be consistent with the values set forth 

in Paragraph 8 of this Petition 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 12, 2026 

 

 

Attorneys for Petitioner

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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

WOODCHASE ACQUISITION LLC

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

187 S. Old Woodward Ste 200

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 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?

1

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

1100 Rabbit Run Circle

Ann Arbor

Page 2

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA 

DIRECTOR

Michigan

48103

Taxing Authority (City or Township)

Township Of Scio (WASHTENAW) 

County

Washtenaw

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

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

N/A

 

 

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

True Cash and Taxable Values

If “Other”, please explain:

 

 

Section 6: Valuation Information for Each Parcel under Appeal

Parcel Number:

H-08-36-135-002

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:

11456500

Current Taxable Value as established by the Board of Review:

8338341

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

14000000

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

7000000

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

7000000

Fee Information

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

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

appealed.

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

 

 $100,000.00 and under $250.00

 $100,000.01 to $500,000.00 $400.00

 $Over $500,000.00 $600.00

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

Page 3

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA 

DIRECTOR

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

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

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

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

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

Petitioner or Attorney/Authorized Representative’s Signature: 

/s/ Brian E. Etzel

Payment Information

Amount: 600

Success: True

Message: ""

Waiver Code:

Transaction Number: 26051285046443

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

Woodchase Acquisition LLC, 

Petitioner,

 MICHIGAN TAX TRIBUNAL

v

MTT Docket No.: 26-000882

Township Of Scio, 

Respondent.

NOTICE OF DOCKET NUMBER

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

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

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

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

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

issuance of this notice evidencing the service of the petition. 

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

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

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

the notice may result in the dismissal of this case.

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

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

will result in Respondent being placed in default.

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

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

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

or the Tribunal’s rules.

By: Tribunal Clerk

Entered: June 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

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Page 1

STATE OF MICHIGAN 

DEPARTMENT OF LICENSING & REGULATORY AFFAIRS 

MICHIGAN ADMINISTRATIVE HEARING SYSTEM 

MICHIGAN TAX TRIBUNAL 

 

 

WOODCHASE ACQUISITION LLC, 

 

 

Docket No. 26- 

 

 

 

 

 

 

 

 

Parcel No. H-08-36-135-002 

Petitioner, 

 

 

 

 

 

 

 

 

 

 

v. 

 

TOWNSHIP OF SCIO, 

 

 

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 Woodchase Acquisition, 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 Woodchase Acquisition, LLC is a Michigan limited liability company 

whose address is 187 S. Old Woodward Ste 200, Birmingham, MI 48009. 

2. 

Respondent Township of Scio is a Michigan township with its primary offices 

located at 827 North Zeeb Road, Ann Arbor, MI 48103.

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The Subject Property 

3. 

Petitioner owns property identified as Parcel No. H-08-36-135-002 and commonly 

known as 1100 Rabbit Run Circle, Ann Arbor, MI 48103 (the “Subject Property”). 

4. 

The Subject Property is located in Washtenaw County and is within the Ann Arbor 

Public school district. 

5. 

Respondent possesses jurisdiction to assess and collect property taxes for the 

Subject Property. 

The 2026 Assessment 

6. 

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

improved property. 

7. 

For the 2026 tax year, Respondent established the Subject Property’s assessment 

for property taxes as follows: 

True Cash Value 

Assessed Value 

Taxable Value 

 22,913,000 

 11,456,500 

 8,338,341 

 

8. 

Petitioner contends that a lawful assessment of the Subject Property for the 2026 

tax year cannot exceed the following amounts: 

True Cash Value 

Assessed Value 

Taxable Value 

 14,000,000 

 7,000,000 

 7,000,000 

 

9. 

The amounts in dispute therefore are as follows: 

True Cash Value 

Assessed Value 

Taxable Value 

 8,913,000 

 4,456,500 

 1,338,341 

 

10. 

This Petition presents issues involving the Subject Property’s 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”),

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defines those terms, but reserves its right to assert issues involving losses should information 

supporting such issues become available. 

11. 

The Subject Property’s 2026 assessment (a) violates the Michigan Constitution, the 

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

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

12. 

Petitioner does not assert that the Subject Property’s 2026 assessment is not 

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

Property’s values. 

Conclusion and Request for Relief 

WHEREFORE, Petitioner respectfully requests that this honorable Tribunal enter 

judgment revising the Subject Property’s 2026 assessment to be consistent with the values set forth 

in Paragraph 8 of this Petition 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 12, 2026 

 

 

Attorneys for Petitioner

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

WOODCHASE ACQUISITION LLC

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

187 S. Old Woodward Ste 200

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 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?

1

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

1100 Rabbit Run Circle

Ann Arbor

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STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA 

DIRECTOR

Michigan

48103

Taxing Authority (City or Township)

Township Of Scio (WASHTENAW) 

County

Washtenaw

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

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

N/A

 

 

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

True Cash and Taxable Values

If “Other”, please explain:

 

 

Section 6: Valuation Information for Each Parcel under Appeal

Parcel Number:

H-08-36-135-002

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:

11456500

Current Taxable Value as established by the Board of Review:

8338341

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

14000000

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

7000000

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

7000000

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.

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STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA 

DIRECTOR

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

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

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

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

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

Petitioner or Attorney/Authorized Representative’s Signature: 

/s/ Brian E. Etzel

Payment Information

Amount: 600

Success: True

Message: ""

Waiver Code:

Transaction Number: 26051285046443

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.