Petition 2026 - Detroit Entertainment (Continental Bldg - 06000734-800).pdf

Detroit Entertainment Petitioner Vs. City Of Detroit Respondent · 26-000805-TT

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26-0012 

STATE OF MICHIGAN 

DEPARTMENT OF LICENSING & REGULATORY AFFAIRS 

MICHIGAN TAX TRIBUNAL 

Detroit Entertainment, LLC, 

Petitioner, 

v. 

MTT Docket No. _______________ 

Parcel No. 06000734-800 

City of Detroit, 

Respondent. 

_________________________/ 

Petition 

Detroit Entertainment, LLC (“Petitioner”), through its attorneys, Honigman LLP, says: 

1.

Petitioner's principal office address is 2901 Grand River, Detroit, MI 48201. 

Petitioner is a party in interest with respect to property taxes on tax parcel number 06000734-800 

("Petitioner's Property"), with an address of 1225 Temple, located in Wayne County, Michigan. 

2.

Respondent, Detroit, assesses and collects property taxes on Petitioner's Property. 

3.

In 2026, Respondent determined the taxable value of Petitioner's Property to be 

$13,170,246 and assessed Petitioner's Property at $56,968,600, which will result in a state 

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

4.

Petitioner's Property is classified as commercial real. Petitioner's Property is 

presently used or available for use for commercial purposes. Petitioner believes that Petitioner's 

Property was originally designed to be used for commercial purposes. 

5.

This matter involves issues relating to: (a) valuation, (b) assessment, (c) taxable 

value, and (d) due process, equal protection and uniformity.

2 

75483103.1 

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.

No board of review protest was required for Petitioner’s Property. 

8.

The 2026 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 

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; 

(b) 

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

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

applicable statutes; 

(c) 

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

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

Property that is taxable under Michigan law, and is 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 

Petitioner its constitutional rights to uniformity, equal protection, and due process of law. 

WHEREFORE, Petitioner requests that the Tax Tribunal enter an Order: (i) reducing the 

2026 taxable value of Petitioner's Property from $13,170,246 to $10,000,000; (ii) reducing the 

2026 assessed and state equalized value of Petitioner's Property from $56,968,600 to $10,000,000; 

(iii) requiring payment to Petitioner of the refunds attributable to such reductions, plus interest and 

costs; and (iv) awarding Petitioner any other relief to which it is entitled.

3 

75483103.1 

Dated: May 8, 2026 

Respectfully submitted, 

Honigman LLP 

Attorneys for Petitioner 

By: _______________________________________ 

Stewart L. Mandell (P33781) 

Daniel L. Stanley (P57052) 

660 Woodward Avenue 

2290 First National Bldg. 

Detroit, MI 48226-3506 

(313) 465-7420 

slmandell@honigman.com

dstanley@honigman.com

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