Petition - Romulus Development.pdf
Romulus Development LLC, Petitioner Vs. City Of Sterling Heights, Respondent · 24-004182-TT
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STATE OF MICHIGAN DEPARTMENT OF LICENSING & REGULATORY AFFAIRS IN THE MICHIGAN TAX TRIBUNAL Romulus Development, LLC, Petitioner, v City of Sterling Heights, Respondent. MICHIGAN TAX TRIBUNAL Docket No. 24-_____________ Parcel No. 10-10-26-477-041 _____________________________________________________________________________/ PROPERTY TAX PETITION (Entire Tribunal, 2024 Tax Year) Petitioner, by and through its attorneys, Hallahan & Associates, P.C., contends: 1. ☒ The property that is the subject of this appeal is one real property parcel: Parcel Number 10-10-26-477-041 Address 13255 15 Mile Road Classification 201 Comm Imp Use Retail County Macomb Sch Dist Warren Consolidated Schools 2. ☒ N/A. If the assessment at issue was protested, the protest was made to Respondent’s: ☐ March, ☐ July, ☐ December Board of Review. 3. Respondent, identified above, assesses and collects taxes on the subject property. 4. Petitioner is a taxpayer/party-in-interest with respect to property taxes on the subject property. 5. The Petitioner’s principal office/legal residence address is: 7486 Lakeport Street, West Bloomfield, MI 48323 6. This appeal involves issues related to: ☒ the subject property’s true cash and taxable values ☐ the subject property’s taxable value only there is a dispute as to the value of an addition or loss: ☐ Yes ☐ No ☐ uniformity of the subject property’s assessment ☐ the subject property’s exemption from ad valorem taxation under MCL ______
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Petition 2 ☒ Unlawful uncapping of Petitioner’s property. Respondent unlawfully uncapped the property at the December 2024 Board of Review and this Petition is timely filed within 35 days of that decision. See Board of Review decision attached. 7. The tax year at issue is 2024. 8. The values1 established by Respondent’s Board of Review for the subject property are: Parcel Number TCV SEV TV 10-10-26-477-041 4,720,000 2,360,000 2,360,000 9. Petitioner contends that the values1 for the subject property are: Parcel Number TCV SEV TV 10-10-26-477-041 3,150,000 1,575,000 1,110,822 10. The values1 in dispute are. Parcel Number TCV SEV TV 10-10-26-477-041 1,570,000 785,000 1,249,178 11. Petitioner relies upon the following to support the relief requested: The 2024 values imposed on Petitioner’s property, and the taxes to be levied and collected thereon, are invalid and unlawful and operate as fraud upon the taxpayer for the reasons that: (a) The assessed, state equalized and/or taxable values exceed the amounts permitted by the Michigan Constitution and applicable statutes; (b) The assessed, state equalized and/or taxable values are at higher percentages of true cash value than permissible under the Michigan Constitution and applicable statutes; (c) The assessed, state equalized and/or taxable values are based upon an erroneous determination of the true cash value of that portion of Petitioner’s property that is taxable under Michigan law and are based upon the application of wrong principles; (d) The assessed, state equalized and/or taxable values, and the mode of assessment adopted by Respondent, discriminate against Petitioner and deny Petitioner its constitutional rights of uniformity, equal protection and due process of law; and/or (e) The property transferred ownership on January 5, 2024 and, therefore Respondent unlawfully uncapped the property. 1TCV=true cash value, SEV=state equalized value, TV=taxable value.
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Petition 3 Petitioner requests that the Tribunal enter an order reducing the 2024 values from those established by Respondent’s Board of Review to those contended by Petitioner, and order refunds attributable to the reductions, with interest, as provided by the Tax Tribunal Act. HALLAHAN & ASSOCIATES, P.C. /s/ Laura M. Hallahan Laura M. Hallahan (P42101) Attorney for Petitioner 1750 S. Telegraph Road, Suite 202 Bloomfield Hills, MI 48302-0179 (248) 731-3089 Dated: December 18, 2024 lhallahan@hallahanlaw.com, (248) 731-3090 Filing Fee: $600
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2024 DECEMBER BOARD OF REVIEW Change Notice 12/13/2024 ROMULUS DEVELOPMENT LLC 7486 LAKEPORT ST WEST BLOOMFIELD MI 48323 Regarding Address: 13255 15 MILE RD Parcel Number: 10-10-26-477-041 Dear Property Owner: On Dec 09, 2024 , the December Board of Review made the following correction to the assessed value, capped value, taxable value and/or to the Principal Residence Exemption for the above referenced parcel. Original Corrected Year Assessed Capped Taxable Year Assessed Capped Taxable 2024 2,360,000 1,110,822 1,110,822 2024 2,360,000 2,360,000 2,360,000 Principal Residence Exemption 0.0000 Principal Residence Exemption 0.0000 Reason: 2024 DBOR: Uncap 2024 taxable value to equal assessed value due to transfer of ownership on 12/28/2023. 2024 Taxable Value change from $1,110,822 to $2,360,000. The action of the December Board of Review may be appealed to the Michigan Tax Tribunal within 35 days after the final decision, ruling or determination. To appeal to the Michigan Tax Tribunal, file a petition with the Michigan Tax Tribunal that can be obtained from their website: http://www.michigan.gov/taxtrib | If you have any questions regarding the above changes, please do not hesitate to contact us at (586)446-2340. Sincerely, City of Sterling Heights Board of Review