Petition 2026 (AV Only) - Harbortown Marina Detroit.pdf
Harborside Marina LLC Petitioner Vs. City Of Detroit Respondent · 26-001130-TT
Text extracted from the reviewed PDF, organized by page. OCR and reading order may contain errors; confirm details in the PDF below.
Page 1
26-0009
STATE OF MICHIGAN
DEPARTMENT OF LICENSING & REGULATORY AFFAIRS
MICHIGAN TAX TRIBUNAL
Harborside Marina LLC,
Petitioner,
v.
City of Detroit,
Respondent.
MTT Docket No. ________
Parcel No. 13000114.001
Stewart L. Mandell (P33781)
Honigman LLP
Attorneys for Petitioner
2290 First National Building
660 Woodward Avenue
Detroit, MI 48226-3506
(313) 465-7420
slmandell@honigman.com
Petition
Harbortown Marina LLC (“Petitioner”), through its attorneys, HONIGMAN LLP, says:
1.
Petitioner's principal office address is 6021 S. Syracuse Way, Suite 100,
Greenwood Village, CO 80111. Petitioner is a party in interest with respect to property taxes on
tax parcel number 13000114.001 ("Petitioner's Property"), with an address of 3450 E. Jefferson,
Detroit, MI, located in Wayne County.
2.
Respondent, City of Detroit, assesses and collects property taxes on Petitioner's
Property.Page 2
2 75616921.1 3. In 2026, Respondent determined the taxable value of Petitioner's Property to be $144,581 and assessed Petitioner's Property at $1,534,500, 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 commercial purposes. Petitioner believes that Petitioner's Property was originally designed to be used for commercial purposes. 5. This case involves issues relating to: (a) valuation, (b) assessment, and (c) constitutionally required equal protection, due process, and uniformity. 6. No March Board of Review protest was required for Petitioner’s Property. 7. The 2026 assessment imposed on Petitioner's Property is invalid and unlawful for the reasons that: (a) The 2026 assessment, including state equalized value, exceeds the amount permitted by the Michigan Constitution and applicable statutes; (b) The 2026 assessment, including state equalized value, is at a higher percentage of true cash value than permissible under the Michigan Constitution and applicable statutes; (c) The 2026 assessment, including state equalized value, is based upon an erroneous determination of the true cash value of that portion of Petitioner's Property that is taxable under Michigan law, and is based upon the application of wrong principles; and (d) The 2026 assessment, including state equalized 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.
Page 3
3 75616921.1 WHEREFORE, Petitioner requests that the Tax Tribunal enter an Order: (i) reducing the 2026 assessed values and state equalized values from $1,534,500, to $300,000, and (ii) awarding Petitioner any other relief to which it is entitled. Dated: May 19, 2026 Respectfully submitted, HONIGMAN LLP Attorneys for Petitioner By: _______________________________________ Stewart L. Mandell (P33781) 2290 First National Building 660 Woodward Avenue Detroit, MI 48226-3506 (313) 465-7420 slmandell@honigman.com