25-001881 - ET - 2025 Answer - Signed.pdf
588 Northwestern LLC, Petitioner Vs. City Of Southfield, Respondent · 25-001881-TT
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MTT Docket No. 25-001881 STATE OF MICHIGAN DEPARTMENT OF LICENSING & REGULATORY AFFAIRS MICHIGAN ADMINISTRATIVE HEARING SYSTEM MICHIGAN TAX TRIBUNAL 588 NORTHWESTERN LLC, Petitioner, V. MTT Docket No.: 25-001881 | Parcel No(s): 76-24-18-226-039 CITY OF SOUTHFIELD, Respondent / Stewart Mandell (P33781) Justin E. Prybylski, MMAO(4) Attorney for Petitioner City Assessor Honigman LLP City of Southfield 39400 Woodward Avenue, Suite 101 26000 Evergreen Rd. Bloomfield Hills, MI 48304 Southfield, MI 48076 slmandell@honigman.com jprybylski@cityofsouthfield.com jcook@honigman.com (248) 796-5230 (313) 465-7420 RESPONDENT’S ANSWER TO PETITIONER’S ENTIRE TRIBUNAL PROPERTY TAX PETITION NOW COMES Respondent, CITY OF SOUTHFIELD, by and through its Representative, and for its Answer to Petitioner’s Petition, states as follows: I. As to the allegations contained in Paragraph 1, Respondent can neither admit, nor deny the same as true, for the reason that it’s without sufficient knowledge or information, upon which to form a belief as to the truth thereof and leaves Petitioner to its strict proofs. 2. As to the allegations contained in Paragraph 2, Respondent admits the same as true;
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MTT Docket No. 25-001881 4. As to the allegations contained in Paragraph 4, Respondent admits the same as true; the property(s) identified herein are classified commercial real property and used for commercial purposes. 5: As to the allegations contained in Paragraph 5, Respondent can neither admit, nor deny the same as true, for the reason it’s without sufficient knowledge, or information, upon which to form a belief as to the truth thereof and leaves Petitioner to its strict proofs. 6. As to the allegations contained in Paragraph 6, Respondent can neither admit, nor deny the same as true, for the reason it’s without sufficient knowledge, or information, upon which to form a belief as to the truth thereof and leaves Petitioner to its strict proofs. 7. As to the allegations contained in Paragraph 7, Respondent admits the same as true; the property(s) identified herein were not required to appeal to the March Board of Review, as required under MCL 205.735a(3). 8. As to the allegations contained in Paragraph 8, Respondent denies Petitioner’s allegations as untrue and leaves Petitioner to its strict proofs. WHEREFORE, Respondent, CITY OF SOUTHFIELD, respectfully requests that this Honorable Tribunal affirm Respondent’s assessment and taxable value of the subject property, that Petitioner’s Petition be dismissed with prejudice and that Respondent be granted costs and attorney fees so wrongfully sustained. Respectfully submitted, Tg Dated: July 24, 2025
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MTT Docket No. 25-001881 AFFIRMATIVE DEFENSES For its further Answer to Petitioner's Petition and by way of its Affirmative Defenses, Respondent respectfully requests unto this Honorable Tribunal as follows: I. Petitioner fails to allege specific and sufficient facts to set forth a cause of action against Respondent and to support its claim for relief. | | 2. Petitioner fails to allege specific and sufficient facts to establish fraud, error of law, discrimination, the application of wrong principles or illegality on the part of the Respondent. 3. Petitioner fails to allege that the mode and method of appraising its property failed to conform to the mode and method applied in the case of all of the properties in the Respondent’s taxing unit for the year in question. 4. Petitioner fails to allege specific and sufficient facts to establish the true cash value, assessed value and taxable value of its property. 5. Petitioner fails to allege specific and sufficient facts to support its allegation that the assessed value of its property, as equalized, is at a factor other than 50% and also fails to allege specific and sufficient facts to support its allegations that the property’s taxable value is improper. 6. Petitioner fails to show that any rate other than 50% after equalization was applied to the true cash value of its property, as well as to the properties of all others to arrive at the respective equalized assessments. 7. Petitioner, in essence, asks that this Honorable Tribunal grant it an illegal preference by application of a method of assessment different from that employed in the
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MTT Docket No. 25-001881 9. Any decrease in the value of Petitioner’s property was a result of its own intentional acts and/or negligence and cannot be allowed to reduce Petitioner’s otherwise equitable tax burden. 10. Respondent has properly and lawfully assessed Petitioner’s property and established its taxable value in accordance with statutory and constitutional requirements. 11. Respondent reserves the right to add to these Affirmative Defenses any new Affirmative Defenses that discovery reveals. WHEREFORE, Respondent, CITY OF SOUTHFIELD, denies that Petitioner is entitled to the relief it seeks and respectfully requests that the Respondent’s assessment and taxable value of the subject property be affirmed, and that Petitioner’s Petition be dismissed with prejudice and that Respondent be granted costs and attorney fees so wrongfully sustained. Dated: July 24, 2025 Respectfully submitted, - Justin E. Prybylski, MMAO(4) Assessor || City of Southfield 26000 Evergreen Rd Southfield, MI 48076 0: (248) 796-5230 iprybylski@cityofsouthfield.com
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MTT Docket No. 25-001881 STATE OF MICHIGAN DEPARTMENT OF LICENSING & REGULATORY AFFAIRS MICHIGAN ADMINISTRATIVE HEARING SYSTEM MICHIGAN TAX TRIBUNAL 588 NORTHWESTERN LLC, Petitioner, V. MTT Docket No.: 25-001881 Parcel No(s): 76-24-18-226-039 CITY OF SOUTHFIELD, Respondent Proof of Service Justin E. Prybylski, MMAO(4), Assessor for the City of Southfield, certifies that on Thursday, July 24, 2025, copies of Respondent’s Answer to Petitioner’s Petition were served to: Stewart Mandell, Attorney for Petitioner Honigman LLP 39400 Woodward Avenue, Suite 101 Bloomfield Hills, MI 48304 By certified mail and Southfield School District Oakland County Equalization Division Administrative Offices Oakland Pointe Office Building 24661 Lahser Road 250 Elizabeth Lake Rd., Suite 1000W Southfield, MI 48033 Pontiac, MI 48341-0431 Oakland County Clerk Chief Clerk, Michigan Tax Tribunal 1200 N Telegraph, Building #12E P.O. Box 30232 Pontiac, MI 48341 Lansing, MI 48909 Michigan State Treasury P.O. Box 30471 Lansing, MI 48909 By first class mail by placing said document in envelopes addressed to the above parties with postage fully prepaid, and by depositing said envelopes in a receptacle for United States Mail.