Oakland Hills CC Bloomfield Twp - Petition.pdf
Oakland Hills Country Club, Petitioner Vs. Township Of Bloomfield, Respondent · 26-000554-TT
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26-0004
STATE OF MICHIGAN
DEPARTMENT OF LICENSING & REGULATORY AFFAIRS
MICHIGAN TAX TRIBUNAL
Oakland Hills Country Club,
Petitioner,
v.
MTT Docket No. _______________
Parcel No. C-19-33-201-031
Bloomfield Twp.,
Respondent.
Stewart L. Mandell (P33781)
Jackie J. Cook (P68781)
Honigman LLP
Attorneys for Petitioner
2290 First National Building
660 Woodward Avenue
Detroit, MI 48226-3506
(313) 465-7420
slmandell@honigman.com
jcook@honigman.com
PETITION
Oakland Hills Country Club (“Petitioner”), through its attorneys, HONIGMAN LLP, says:
1.
Petitioner's principal office address is 3951 West Maple Road. Petitioner is a party
in interest with respect to property taxes on tax parcel number C-19-33-201-031 ("Petitioner's
Property"), with an address of 3831 W. Maple Road, located in Oakland County, Michigan.
2.
Respondent, Bloomfield Township, assesses and collects property taxes on
Petitioner's Property.Page 2
2 75016356.3 3. In 2026, Respondent determined the taxable value of Petitioner's Property to be $25,793,970 and assessed Petitioner's Property at $26,777,320, which will result in a state equalized value in the same amount based upon the tentative equalization factor. 4. Petitioner's Property is classified as Commercial Real Property. Petitioner's Property is presently used or available for use for commercial purposes. Petitioner believes that Petitioner's Property was originally designed to be used for commercial purposes. 5. This matter involves issues relating to: (a) valuation, (b) assessment, (c) taxable value, (d) due process, (e) equal protection and (f) uniformity. 7. Petitioner timely protested to the March Board of Review, however, no protest to the March Board was required. 8. Pursuant to MCL 211.34d(1)(b)(v), the 2026 taxable value of Petitioner’s Property is $3,363,195. 9. Additionally, the 2026 assessment, including state equalized value and taxable value, imposed on Petitioner's Property, and the taxes to be levied and collected thereon, are invalid and unlawful for the reasons that: (a) The assessment, including state equalized value and/or taxable value, exceeds the amount permitted by the Michigan Constitution and applicable statutes; (b) The assessment, including state equalized value and/or taxable value, are at higher percentages of true cash value than permissible under the Michigan Constitution and applicable statutes; (c) The assessment, including taxable value and/or state equalized value, are based upon an erroneous determination of the true cash value of that portion of Petitioner's
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3 75016356.3 Property that is taxable under Michigan law, and are based upon the application of wrong principles; and, (d) The assessment, including state equalized value and/or taxable value, and the mode of assessment adopted by Respondent, discriminate against Petitioner and deny Petitioner its constitutional rights to uniformity, equal protection and due process of law. WHEREFORE, Petitioner requests that the Tax Tribunal enter an Order: i) reducing the 2026 taxable value of Petitioner's Property from $25,793,970 to $3,363,195; ii) reducing the 2026 assessed and state equalized value of Petitioner's Property from $26,777,320 to $23,000,000; iii) requiring Respondent to pay Petitioner the refunds attributable to such reductions, plus interest and costs; and iv) granting Petitioner any other relief to which it is entitled. Dated: April 9, 2026 Respectfully submitted, HONIGMAN LLP Attorneys for Petitioner By:/s/ Stewart L. Mandell _____________________ Stewart L. Mandell (P33781) Jackie J. Cook (P68781) 660 Woodward Avenue 2290 First National Bldg. Detroit, MI 48226-3506 (313) 465-7420 (313) 465-7270 slmandell@honigman.com jcook@honigman.com