Assembly III - 004-59-120-000 Hazelton Twp Petition.pdf
Assembly Solar III LLC Petitioner Vs. Township Of Hazelton Respondent · 26-001464-TT
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STATE OF MICHIGAN DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS MICHIGAN TAX TRIBUNAL ENTIRE TRIBUNAL DIVISION ASSEMBLY SOLAR III, LLC Petitioner, v. HAZELTON TOWNSHIP, Respondent. ____________________________________/ MTT Docket No. ______________ Parcel No. 004-59-120-000 Ryan M. Shannon (P74535) Dickinson Wright PLLC Counsel for Petitioner 123 W. Allegan St., Suite 900 Lansing, MI 48933 (517) 410-5443 rshannon@dickinson-wright.com _____________________________________/ ENTIRE TRIBUNAL PROPERTY TAX PETITION 1. This Petition concerns the 2026 values for the following parcel number (the “Subject Property”): 004-59-120-000 2. The Subject Property is industrial personal property located in the following Township (the “Respondent”): Hazelton Twp. 3. The personal property statement for the Subject Property was filed with the local assessor on or before February 20, 2026. 4. The assessment at issue was protested to the local board of review. The Tribunal has jurisdiction regardless as the property is classified as industrial personal property and a statement of assessable property was filed under section 19 of the general property tax act prior to the commencement of the board of review for the year involved. See MCL 205.735a(4)(b).
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MTT Docket No. ____________ Page 2 5. The Subject Property is located in the following County: 6. The parcel or parcels of real property with which the Subject Property is associated is/are: Shiawassee 004-36-100-001-004 (11200 E. Juddville Rd., Corunna, MI 48817) 7. Petitioner is a party in interest with respect to the Subject Property. 8. Petitioner’s principal tax address is 575 Fifth Ave., 24th Floor, New York, NY 10017. 9. This appeal involves issues relating to the Subject Property’s true cash and taxable values, and the uniformity of the Subject Property’s assessment as established by Respondent’s Board of Review. 10. Respondent’s Board of Review established the following values for Subject Property for the 2026 tax year: a. True Cash Value: $13,756,800 b. Assessed and Taxable Values: $ 6,878,400 11. Petitioner contends that the 2026 values for the Subject Property should be as follows: a. True Cash Value: $ 7,600,000 b. State Equalized and Taxable Values: $ 3,800,000 12. The values in dispute for the 2026 tax year are thus as follows: a. True Cash Value $ 6,156,800 b. State Equalized and Taxable Values $ 3,078,400 13. The Subject Property is assessed at more than 50% of its true cash value. Among other things, Respondent has utilized a valuation methodology and depreciation tables that are inconsistent with the actual values and depreciation for the Subject Property.
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MTT Docket No. ____________ Page 3 WHEREFORE, Petitioner requests that the Tribunal issue an order reducing the values of the Subject Property consistent with Petitioner’s contentions of value in this Petition or to such other figure as is consistent with the valuation presented by the Petitioner at hearing in his matter. Submitted Respectfully, DICKINSON WRIGHT PLLC /s/ Ryan M. Shannon Ryan M. Shannon Dickinson Wright PLLC Counsel for Petitioner 123 W. Allegan St., Suite 900 Lansing, MI 48933 (517) 410-5443 Dated: May 26, 2026