Meijer v Ogemaw - Petition 2026.pdf

Meijer Inc Petitioner Vs. Township Of Ogemaw Respondent · 26-001227-TT

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26-0031 

75659305.1 

STATE OF MICHIGAN 

DEPARTMENT OF LICENSING & REGULATORY AFFAIRS 

MICHIGAN TAX TRIBUNAL 

Meijer, Inc., 

Petitioner, 

v. 

MTT Docket No. _______________ 

[Parcel No(s). 011-026-004-60] 

Ogemaw Twp., 

Respondent. 

_________________________/ 

PETITION 

Meijer, Inc. (“Petitioner”), through its attorneys, HONIGMAN LLP, says: 

1. 

Petitioner's principal office address is 2929 Walker Ave., NW, Grand Rapids, MI 

49544-9428. Petitioner is a party in interest with respect to property taxes on tax parcel no(s). 

011-026-004-60 ("Petitioner's Property"), also known as Store No. 326 at 3691 W. M-55 located 

in Ogemaw County, Michigan. If this petition includes more than one (1) real property tax parcel, 

the tax parcels are contiguous. 

2. 

Respondent, Ogemaw Twp., assesses and collects property taxes on Petitioner's 

Property. 

3. 

In 2026, Respondent determined the taxable value of Petitioner's Property to be 

$6,260,648 and assessed Petitioner's Property at $7,285,000, 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. Petitioner's Property is 

presently used or available for use for retail purposes. Petitioner believes that Petitioner's Property 

was originally designed to be used for retail purposes.

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75659305.1 

5. 

This matter involves issues relating to: (a) valuation, (b) assessment, (c) taxable 

value and (d) uniformity. 

6. 

At this time, Petitioner believes, as it relates to taxable value, that there is a dispute 

relative to the value of a loss. 

7. 

If P.A. 174 of 2006 requires a board of review protest for Petitioner’s Property, a 

board of review protest was filed in March, 2026. 

8. 

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 

and operate as a fraud upon the taxpayer 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 

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.

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75659305.1 

WHEREFORE, Petitioner requests that the Tax Tribunal enter an Order reducing the 2026 

taxable value of Petitioner's Property from $6,260,648 to $2,400,000, and reducing the 2026 

assessed and state equalized value of Petitioner's Property from $7,285,000 to $2,400,000, and 

requiring Respondent to pay Petitioner the refunds attributable to such reductions, plus interest 

and costs. 

Dated: ____________________ 

Respectfully submitted, 

HONIGMAN LLP 

Attorneys for Petitioner 

By: _______________________________________ 

Daniel L. Stanley (P57052) 

222 North Washington Square 

Suite 400 

Lansing, MI 48933-1800 

(517) 377-0714 

dstanley@honigman.com 

/s/ Daniel L. Stanley

May 21, 2026

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