Michigan Tax Tribunal Petition - 2515 Riopelle - City of Detroit.pdf
2515 Riopelle, LLC Petitioner Vs. City Of Detroit Respondent · 26-001559-TT
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STATE OF MICHIGAN DEPARTMENT OF LICENSING & REGULATORY AFFAIRS MICHIGAN TAX TRIBUNAL 2515 RIOPELLE, LLC, a Michigan limited liability company, Petitioner, v. MTT Docket No.: _______________ Parcel Identification No.: 07000823.004 CITY OF DETROIT, a municipal corporation, Respondent. ______________________________________________________________________________ Christopher R. Martella (P69774) Adam J. Salomon (P87941) Dawda PLC Attorneys for Petitioner 39533 Woodward Avenue, Suite 200 Bloomfield Hills, Michigan 48304-5103 (248) 642-3124 (248) 642-6377 cmartella@dawdalaw.com asalomon@dawdalaw.com ______________________________________________________________________________ PETITION 2515 RIOPELLE, LLC, a Michigan limited liability company (“Petitioner”), through its attorneys, DAWDA PLC, states: 1. Petitioner’s principal office address is located at 2575 South Haggerty Road, Suite 500, Canton, Michigan 48188. Petitioner is the fee simple owner of, and a party in interest with respect to property taxes on, the real property commonly known as 2515 Riopelle, Detroit, Michigan 48207, bearing parcel identification number 07000823.004 (“Petitioner’s Property”). 2. Respondent, City of Detroit, assesses and collects property taxes on Petitioner’s Property.
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2 3. For the 2026 tax year, Respondent established Petitioner’s Property assessment for property taxes as follows: True Cash Value Assessed Value Taxable Value $593,918 $297,000 $297,000 4. Petitioner contends that a lawful assessment of Petitioner’s Property for the 2026 tax year cannot exceed the following amounts: True Cash Value Assessed Value Taxable Value $375,000 $187,500 $187,500 5. The amounts in dispute therefore are as follows: True Cash Value Assessed Value Taxable Value $218,918 $109,500 $109,500 6. Petitioner’s Property is classified as Commercial-Improved and is used, or available for use, for commercial purposes. 7. Petitioner did not protest the 2026 assessment to the March Board of Review. No such protest was required because Petitioner’s Property is classified as commercial real property, and MCL 205.735a(6) permits a party in interest to invoke the jurisdiction of the Tribunal by filing a written petition on or before May 31 of the tax year involved without first protesting to the Board of Review. 8. This Petition presents issues involving the valuation of Petitioner’s Property for assessment purposes. Petitioner does not presently believe that this Petition raises issues arising out of “additions” or “losses” as those terms are defined under the General Property Tax Act, MCL 211.1 et seq. (“GPTA”). Petitioner reserves the right to assert issues involving losses should supporting information become available.
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3 9. The 2026 assessment for Petitioner’s Property is unlawful and excessive in that it (a) exceeds 50% of the property’s true cash value, in violation of Const. 1963, Art. IX, § 3 and MCL 211.27a; (b) is not supported by the property’s fair market value as determined under MCL 211.27; (c) rests on erroneous facts, principles, or methodology, including the misapplication of accepted appraisal principles; (d) violates the GPTA, MCL 211.1 et seq., and other applicable Michigan law; and (e) otherwise violates Petitioner’s rights under Michigan law. 10. Petitioner’s challenge is to the valuation of Petitioner’s Property and not to the uniformity of the assessment, except to the extent that Respondent’s overvaluation of Petitioner’s Property itself produces a lack of uniformity. WHEREFORE, Petitioner respectfully requests that this Honorable Tax Tribunal enter judgment: (a) revising the 2026 true cash value, assessed value, and taxable value of Petitioner’s Property to the amounts set forth in Paragraph 4 of this Petition; (b) ordering Respondent to refund or credit any property taxes overpaid by Petitioner as a result of the unlawful assessment, together with statutory interest under MCL 205.737(4); (c) awarding Petitioner its costs incurred in this proceeding; and (d) granting Petitioner such other and further relief as this Tribunal deems just and equitable. Respectfully submitted, DAWDA PLC Attorneys for Petitioner By: /s/ Christopher R. Martella Christopher R. Martella (P69774) Adam J. Salomon (P87941) 39533 Woodward Avenue, Suite 200 Bloomfield Hills, Michigan 48304-5103 (248) 642-3124 (248) 642-6377 cmartella@dawdalaw.com asalomon@dawdalaw.com Dated: May ____, 2026 #4918-3808-0424(720)