Respondent's Answer and Affirmative Defenses 26-001524.pdf
Westland Center Lansing LLC Petitioner Vs. Township Of Lansing Charter Respondent · 26-001524-TT
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STATE OF MICHIGAN DEPARTMENT OF LICENSING & REGULATORY AFFAIRS MICHIGAN ADMINISTRATIVE HEARING SYSTEM MICHIGAN TAX TRIBUNAL ______________________ WESTLAND CENTER LANSING LLC, Petitioner, v. CHARTER TOWNSHIP OF LANSING, Respondent. MTT Docket No. 26-001524 Parcel ID Nos. 33-21-01-07-352-006 33-21-01-07-352-007 ______________________________________________________________________________ Joseph Kosik JFK INVESTMENT COMPANY LLC Petitioner’s Authorized Representative 43252 Woodward Ave., Suite 210 Bloomfield Hills, MI 48302 (248) 333-2373 Ext. 102 jrkosik@jfkinv.com Thomas K. Dillon (P81136) FOSTER SWIFT COLLINS & SMITH, P.C. Attorneys for Respondent 1700 East Beltline Avenue NE, Suite 200 Grand Rapids, MI 49525 (616) 726-2258 tdillon@fosterswift.com ______________________________________________________________________________ RESPONDENT CHARTER TOWNSHIP OF LANSING’S ANSWERS & AFFIRMATIVE DEFENSES TO ENTIRE TRIBUNAL PROPERTY TAX PETITION Respondent, Charter Township of Lansing, by and through its attorneys, Foster, Swift, Collins & Smith, P.C., states as follows for its Answer to Petitioner’s Entire Tribunal Property Tax Petition: 1. Property Parcel No: 33-21-01-07-352-006 and 33-21-01-07-352-007 ANSWER: Respondent admits the allegations contained in paragraph 1 of the Petition. 2. The property identified above is X real ___ personal. ANSWER: Respondent admits the allegation contained in paragraph 2 of the Petition.
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3. If more than one parcel of real property is under appeal, are the properties contiguous? X Yes ___ No. ANSWER: Respondent admits the allegation contained in paragraph 3 of the Petition. 4. Are all of the parcels of personal property located on a parcel of real property under appeal? ___ Yes ___ No. ANSWER: Paragraph 4 of the Petition contains no factual allegation to which a response is required. 5. If parcels of personal property are under appeal, when were the personal property statements filed by parcel number? N/A. ANSWER: Paragraph 5 of the Petition contains no factual allegation to which a response is required. 6. The property identified above is classified as: commercial. ANSWER: Respondent admits the allegation contained in paragraph 6 of the Petition. 7. If the assessment or assessments at issue were protested, the protest was made to Respondent’s X March _ July _ December Board of Review. ANSWER: Respondent neither admits nor denies the allegation contained in paragraph 7 of the Petition and leaves Petitioner to its proofs. 8. If a protest was required and no protest was made, list the separate and specific facts upon which Petitioner relies to invoke the Tribunal’s authority over the assessment or assessments at issue. N/A. ANSWER: Paragraph 8 of the Petition contains no factual allegation to which a response is required. 9. If the appeal was not submitted by the deadline for the filing of an appeal for the classification or classifications of the properties at issue (i.e., May 31 or July 31 of the tax year involved), list the separate and specific facts upon which Petitioner relies to invoke the Tribunal’s authority over the assessment or assessments at issue.
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ANSWER: Paragraph 9 of the Petition contains no factual allegation to which a response is required. 10. The property or properties at issue are located in Ingham County. The property or properties’ address is: 3800 W SAGINAW ST 3700 W SAGINAW ST ANSWER: Respondent admits the allegations contained in paragraph 10 of the Petition. 11. The assessment or assessments at issue were established by the: Board of Review. ANSWER: Respondent admits that the March Board of Review approved the 2026 assessment roll in accordance with MCL 211.30 but states that Lansing Charter Township established the subject property’s assessment. 12. Petitioner’s legal residence or principal office address is: 43252 Woodward Avenue Suite 210 Bloomfield Hills, MI 48302 ANSWER: Respondent neither admits nor denies the allegations contained in paragraph 12 of the Petition as Respondent is without sufficient knowledge or information to form a belief as to the allegations. Respondent leaves Petitioner to its proofs. 13. This appeal involves issues related to: the subject property or properties’ true cash and taxable values. ANSWER: Respondent neither admits nor denies the allegation contained in paragraph 13 of the Petition and leaves Petitioner to its proofs. 14. The tax year(s) at issue are: 2026. ANSWER: Respondent admits the allegation contained in paragraph 14 of the Petition. 15. If more than the current tax year is being appealed, list the separate and specific facts upon which Petitioner relies to invoke the Tribunal’s authority over the prior tax year or years: ANSWER: Paragraph 15 of the Petition contains no factual allegation to which a response is required.
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16. The values for the property identified above as established by Respondent’s Board of Review are: Tax Year True Cash Value Assessed Value Taxable Value See attached multiple parcel petition ANSWER: Respondent’s answers are contained in the attached Multiple Parcel Petition. 17. Petitioner contends that the values for the property identified above are: Tax Year True Cash Value State Equalized Value Taxable Value See attached multiple parcel petition ANSWER: Respondent’s answers are contained in the attached Multiple Parcel Petition. 18. The values in dispute for the property identified above are: Tax Year True Cash Value State Equalized Value Taxable Value See attached multiple parcel petition ANSWER: Respondent’s answers are contained in the attached Multiple Parcel Petition. 19. Petitioner requests the following relief: Adjust all values to petitioners. ANSWER: Respondent denies that Petitioner is entitled to the relief requested. 20. List the separate and specific facts upon which Petitioner relies to support the relief requested: Rent Rolls and Income Statement attached. ANSWER: Respondent denies that Petitioner has provided sufficient or adequate facts to support its contentions of value.
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MULTIPLE PARCEL PETITION FORM 1 OF 1 1. The classification of the property identified herein as established by Respondent’s Board of Review is: Tax Year Parcel Number Real/Personal Classification 2026 33-21-01-07-352-006 Real Commercial 2026 33-21-01-07-352-007 Real Commercial ANSWER: Respondent admits the allegations contained in paragraph 1 of the Multiple Parcel Petition Form. 2. The values for the property identified herein as established by Respondent’s Board of Review are: Tax Year Parcel Number True Cash Value Assessed Value Taxable Value 2026 33-21-01-07-352-006 6,754,400 3,377,200 3,023,727 2026 33-21-01-07-352-007 1,710,200 855,100 821,021 ANSWER: Respondent admits the allegations contained in paragraph 2 of the Multiple Parcel Petition Form. 3. Petitioner contends that the values for the property identified herein are: Tax Year Parcel Number True Cash Value State Equalized Value Taxable Value 2026 33-21-01-07-352-006 3,377,200 1,688,600 1,511,863.50 2026 33-21-01-07-352-007 855,100 427,550 410,510.50 ANSWER: Respondent denies the allegations contained in paragraph 3 of the Multiple Parcel Petition Form as untrue and erroneous. Respondent further denies Petitioner’s contentions of taxable value for the parcels at issue because: (1) the values themselves are untrue and erroneous; and (2) Petitioner’s contentions of taxable value for each parcel are less than Petitioner’s contentions of state equalized value.
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4. The values in dispute for the property identified herein are: Tax Year Parcel Number True Cash Value State Equalized Value Taxable Value 2026 33-21-01-07-352-006 3,377,200 1,688,600 1,511,863.50 2026 33-21-01-07-352-007 855,100 427,500 410,510.50 ANSWER: Respondent denies the allegations contained in paragraph 4 of the Multiple Parcel Petition Form as untrue and erroneous. AFFIRMATIVE DEFENSES Respondent, Charter Township of Lansing, by and through its attorneys, Foster, Swift, Collins & Smith, P.C., and states that it may rely on one or all of the following Affirmative Defenses: 1. The appropriate methods of assessing the Subject Property were used and those methods conform to the methods used to assess similarly situated property in the State. 2. Petitioner has failed to allege specific and sufficient facts to set forth a cause of action against Respondent and to support its claim for relief. 3. Petitioner has failed to allege specific and sufficient facts to establish fraud, error of law, discrimination, application of wrong principles or illegality on the part of the Respondent. 4. Petitioner has failed to state a claim upon which relief can be granted (MCR 2.116(C)(4) and (8)), including on, but not necessarily limited to, the following grounds: a. The Petition does not comply with the Tax Tribunal Rules TTR 227(1) and (2)(f). b. The Petition provides no factual basis to determine the Tribunal’s subject matter jurisdiction or “Petitioner’s” standing. c. The Petition provides no factual basis to determine that the assessment is incorrect. d. The Petitioner provides no factual basis to support the claim for different values.
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e. The Petition establishes no factual basis for relief. 5. Petitioner may not be a proper party-in-interest. MCR 2.116(C)(4), (5) and (8). 6. Petitioner may not have standing to appeal. MCR 2.116(C)(4), (5) and (8). 7. The Tribunal may lack subject matter jurisdiction over this appeal. MCR 2.116(C)(4) and (8). 8. Petitioner may have failed to comply with state property tax law by, inter alia, failing to report or failing to report completely its assessable property, such that its property taxes were delinquent or underpaid, Petitioner is precluded from appealing its property values, and Respondent should be awarded damages. 9. Respondent has properly and lawfully assessed Petitioner’s property and established its taxable value in accordance with statutory and constitutional requirements. 10. Respondent reserves the right to add additional affirmative defenses as they become known to it through discovery in this matter. WHEREFORE, Respondent requests that the Tribunal affirm the assessed and taxable values as determined by Respondent, dismiss the Petition, and award Respondent its costs and attorney fees and any other relief that the Tribunal determines is fair, just, and equitable. Respectfully Submitted, FOSTER SWIFT COLLINS & SMITH PC Attorneys for Respondent Dated: August 31, 2026 By: ____________________________________ Thomas K. Dillon (P81136) 1700 East Beltline Ave. NE, Suite 200 Grand Rapids, MI 49525 (616) 726-2258 38229:00004:203020416-1