Cascade Office Park II LLC.pdf

Cascade Office Park II LLC, Petitioner Vs. Township Of Cascade, Respondent · 25-002353-TT

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RECEIVED 

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MAY 

29 2025 

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MICHIGAN TAX TRIBUNAL 

STATE OF MICHIGAN 

DEPARTMENT OF LICENSING & REGULATORY AFFAIRS 

MICHIGAN TAX TRIBUNAL 

Cascade Office Park II, LLC, 

Petitioner, 

\2 

MTT Docket No. 

[Parcel No(s). 41-19-07-376-034] 

Cascade Twp., 

Tranlnfo:d606 6O1983-1 

05/30/25 

Respamdent. 

Chick: 

40619 

mt: $400.00 

10: 

HONTGHAN LLP 

PETITION 

Cascade Office Park IT, LLC (“Petitioner”), through its attorneys, HONIGMAN LLP, says: 

1. 

Petitioner's principal office address is 750 Trade Center Way, Suite 1000, Portage, 

MI 48002. 

Petitioner is a party in interest with respect to property taxes on tax parcel no(s). 41- 

19-07-376-034 ("Petitioner's Property"), also known as Horizon Office Park at 2660 Horizon Drive 

SE located in Kent County, Michigan. 

If this petition includes more than one (1) real property tax 

parcel, the tax parcels are contiguous. 

2. 

Respondent, Cascade Twp., assesses and collects property taxes on Petitioner's 

Property. 

3. 

In 2025, Respondent determined the taxable value of Petitioner's Property to be 

$531,908 and assessed Petitioner's Property at $875,000, which will result in a state equalized 

value in the same amount based upon the tentative equalization factor.

5. 

This matter involves issues relating to: 

(a) valuation, (b) assessment, (c) taxable 

value and (d) uniformity. 

6. 

At this time, Petitioner believes, as it relates to taxable value, that there is a dispute 

relative to the value of a loss. 

7. 

If P.A. 174 of 2006 requires a board of review protest for Petitioner’s Property, a 

board of review protest was filed in March, 2025. 

8. 

The 2025 assessment, including state equalized value and taxable value, imposed 

on Petitioner's Property, and the taxes to be levied and collected thereon, are invalid and unlawful 

and operate as a fraud upon the taxpayer for the reasons that: 

(a) 

The assessment, including state equalized value and/or taxable value, 

exceeds the amount permitted by the Michigan Constitution and applicable statutes; 

®) 

The assessment, including state equalized value and/or taxable value, are at 

higher percentages of true cash value than permissible under the Michigan Constitution and 

applicable statutes; 

(©) 

The assessment, including taxable value and/or state equalized value, are 

based upon an erroneous determination of the true cash value of that portion of Petitioner's 

Property that 

is taxable under Michigan law, and are based upon the application of wrong 

principles; and, 

(d) 

The assessment, including state equalized value and/or taxable value, and 

the mode of assessment adopted by Respondent, discriminate against Petitioner and deny

WHEREFORE, Petitioner requests that the Tax Tribunal enter an Order reducing the 2025 

taxable value of Petitioner's Property from $531,908 to $365,000, and reducing the 2025 assessed 

and state equalized value of Petitioner's Property from $875,000 to $3,365,000, and requiring 

Respondent to pay Petitioner the refunds attributable to such reductions, plus interest and costs. 

Respectfully submitted, 

HONIGMAN LLP 

Attorneys for Petitioner 

By: 

/s/ Michael B. Shapiro 

Michael B. Shapiro (P20282) 

Daniel L. Stanley (P57052 

39400 Woodward Avenue 

Suite 101 

Bloomfield Hills, MI 48304-5151 

(313) 465-7622 

Dated: 

May 29, 2025 

mshapiro@honigman.com 

dstanley@honigman.com

Honigman LLP 

COSTS ADVANCED ACCOUNT 

Invoice Date 

Invoice Number 

Invoice Narrative 

Payment Amount 

5/29/25 

040619 

278318/547672/DLS 

#EEGA00,00% 

Filing Fee for Petition — Cascade Office 

Park 

15106939.1

Envelc

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