Answer_Zuckerbrod 2024_FINAL.pdf
Daniel Zuckerbrod, Petitioner Vs. City Of Southfield, Respondent · 24-004053-TT
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STATE OF MICHIGAN DEPARTMENT OF LICENSING & REGULATORY AFFAIRS MICHIGAN TAX TRIBUNAL DANIEL & DAPHNA ZUCKERBROD, Petitioner, v CITY OF SOUTHFIELD, Respondent. MTT Docket No. 24-004053 _____________________________________________________________________________/ THOMAS P. CHRISTY (P55593) DEAN & FULKERSON, P.C. Attorney for Petitioner 100 W. Big Beaver, Suite 650 Troy, MI 48084 (248) 362-1300 LAURA M. HALLAHAN (P42101) SETH A. O’LOUGHLIN (P80257) KELSEA M. MELCHER (P85821) HALLAHAN & ASSOCIATES, P.C. Attorneys for Respondent 1750 S. Telegraph Road, Suite 202 Bloomfield Hills, MI 48302 (248) 731-3089 _____________________________________________________________________________/ ANSWER TO SEVERED PETITION AND AFFIRMATIVE DEFENSES ANSWER Respondent, City of Southfield, by and through its attorneys, Hallahan & Associates, P.C., responds to the allegations made in Petitioner’s Petition as follows: 1. Respondent neither admits nor denies the allegations in Paragraph 1 as Petitioner’s filings in MTT docket no. 23-002752 speak for themselves. 2. Respondent restates and incorporates its response to Paragraph 1 herein. Respondent denies any implication it was served with a Motion to add the 2024 tax year. 3. Respondent denies the Tribunal granted Petitioner’s Motion to add the 2024 tax year on August 6, 2024. In further response, the Tribunal did not issue a ruling on Petitioner’s Motion to add the 2024 tax year until November 4, 2024. Respondent admits the Tribunal’s November 4, 2024 Order assigned the 2024 tax year to separate docket and ordered Petitioner to file a severed Petition. However, Respondent denies any implication Petitioner complied with said Order as said Order required Petitioner file a severed Petition by November 25, 2024.
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2 4. Upon information and belief, Respondent admits the allegations in Paragraph 4. 5. Respondent admits the allegations in Paragraph 5. 6. With the exception of referenced page numbers, Respondent’s admits the allegations in Paragraph 6. Respondent leaves Petitioner to its proofs regarding referenced page numbers. 7. Respondent admits the allegations in Paragraph 7. 8. Respondent neither admits nor denies the allegations in Paragraph 8 and leaves Petitioner to its proofs. 9. Respondent acknowledges Petitioner’s beliefs as to the issues in this appeal but denies that those issues have merit and further denies Petitioner is entitled to any relief. 10. Respondent admits that a protest was made before the March 2024 Board of Review and that Petitioner’s request for relief was not granted in full. 11. 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 2024 $687,820 $343,910 $294,203 12. Respondent contends that the values for the property identified above are: Tax Year True Cash Value State Equalized Value Taxable Value 2024 $687,820 $343,910 $294,203 13. The values in dispute for the property identified above are: Tax Year True Cash Value State Equalized Value Taxable Value 2024 $0 $0 $0 14. Respondent admits the property’s classification has not changed from the 2023 tax year. Respondent acknowledges Petitioner is not protesting the subject property’s classification. 15. Respondent acknowledges Respondent acknowledges Petitioner’s belief as to an issue regarding the value of an addition or loss but denied any merit to said belief. In further response, the assessed, state equalized and/or taxable values do not exceed permitted amounts, do not exceed the percentage for true cash value permitted by law, were correctly determined and are based upon correct application of proper principles, and the values and Respondent’s mode of assessment are non-discriminatory and constitutional. 16. Respondent denies the allegations in Paragraph 20 for the reason that the same are untrue. Furthermore, the assessed, state equalized and/or taxable values do not exceed permitted
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3 amounts, do not exceed the percentage for true cash value permitted by law, were correctly determined and are based upon correct application of proper principles, and the values and Respondent’s mode of assessment are non-discriminatory and constitutional. 17. Respondent denies Petitioner is entitled to the relief requested in the final paragraph of its Petition for the reasons stated above. WHEREFORE, Respondent, City of Southfield, requests the Tribunal dismiss the Petition, affirm Respondent’s assessed and taxable values, subject to county and state equalization, and award Respondent its costs and attorney fees. HALLAHAN & ASSOCIATES, P.C. /s/Laura M. Hallahan______________ LAURA M. HALLAHAN (P42101) SETH A. O’LOUGHLIN (P80257) KELSEA M. MELCHER (P85821) Attorneys for Respondent 1750 S. Telegraph Road, Suite 202 Bloomfield Hills, MI 48302 Dated: March 5, 2025 (248) 731-3089 AFFIRMATIVE DEFENSES Respondent, City of Southfield, asserts the following affirmative defenses: 1. 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. The Tribunal is charged with finding a property’s true cash value to determine the property’s lawful assessment. Alhi Development Co v Orion Twp, 110 Mich App 764, 767 (1981). 3. Petitioner has the burden of establishing the property’s true cash value. See MCL 205.737(3) and Kern v Pontiac Twp, 93 Mich App 612 (1974). 4. 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 Respondent or its agents. 5. Petitioner has failed to allege that the mode and method of assessing the subject property fails to conform to the mode and method applied in the case of all other properties in Respondent’s taxing unit for the year in question. 6. Petitioner has failed to show that any factor other than fifty percent (50%) was applied to the true cash value of Petitioner’s property, as well as all others, to arrive at the
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4 respective assessments appearing on the roll, and also fails to allege specific and sufficient facts to support its allegations that the property’s taxable value is improper. 7. Petitioner asks the Tribunal to grant it preference by application of a self-chosen method of assessment contrary to the intent, purpose and law of this State. 8. Petitioner, in essence, asks the Tribunal to grant it an illegal preference by application of a method of assessment different from that employed in the assessment of other properties in Respondent’s taxing unit. 9. Petitioner, in essence, seeks by petition to challenge the process of county and state equalization as to which it has no legal standing and cannot maintain a cause of action. 10. 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. 11. Respondent has properly and lawfully assessed Petitioner’s property and established its taxable value in accordance with statutory and constitutional requirements. 12. Petitioner has failed to pursue its appeal in a timely fashion. 13. Respondent reserves the right to raise additional affirmative defenses as the same may become known to it during the course of these proceedings. HALLAHAN & ASSOCIATES, P.C. /s/Laura M. Hallahan______________ LAURA M. HALLAHAN (P42101) SETH A. O’LOUGHLIN (P80257) KELSEA M. MELCHER (P85821) Attorneys for Respondent 1750 S. Telegraph Road, Suite 202 Bloomfield Hills, MI 48302 Date: March 5, 2025 (248) 731-3089
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5 PROOF OF MAILING On the date below I sent by electronic mail a copy of the foregoing Answer to Severed Petition and Affirmative Defenses to: Thomas D. Christy Dean & Fulkerson, P.C. tchristy@dflaw.com I declare that the statement above is true to the best of my information, knowledge and belief. _/s/Kelsea M. Melcher____________ Dated: March 5, 2025 Kelsea M. Melcher