MT - Macomb Park 2 Answer Aff Defs POS.pdf
Macomb Park 2 LLC Petitioner Vs. Township Of Macomb Respondent · 26-001521-TT
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STATE OF MICHIGAN MICHIGAN TAX TRIBUNAL MACOMB PARK 2 LLC, Petitioner, vs. MTT Docket No. 26-001521 TOWNSHIP OF MACOMB, Respondent. Jay A. Schwartz Timothy D. Tomlinson (P48519) Property Tax Reduction Services LLC Tomlinson & McGrail, PLLC Representative for Petitioner 22600 Hall Rd, Ste. 102 37887 W. 12 Mile Rd., Ste. B Clinton Township, MI 48036 Farmington Hills, MI 48331 586-263-5050 (248) 672-1922 ttomlinson@ttlmlaw.com jschwartz@propertytaxreductionservices.org RESPONDENT’S ANSWER TO PETITION NOW COMES Respondent, Macomb Township, by and through its attorneys, Tomlinson & McGrail, PLLC, and in answer to Petitioner’s Petition, states as follows: 1. 2. 3. 10. Respondent admits paragraph 1. Respondent admits paragraph 2. Not applicable. Not applicable. Not applicable. Respondent admits paragraph 6. Not applicable. Not applicable. Not applicable. Respondent admits paragraph 10.
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11. Respondent admits paragraph 11. 12. Respondent neither admits nor denies paragraph 12 being without sufficient information to form a reasonable belief thereto. 13. Respondent denies paragraph 13 because it is untrue. 14. Respondent admits paragraph 14. 15. Not applicable. 16. Respondent admits paragraph 16. 17. Respondent denies paragraph 17 because it is untrue. 18. Respondent denies paragraph 18 because it is untrue. 19. Respondent denies paragraph 19 because it is untrue. 20. Respondent denies paragraph 20 because it is untrue. ‘WHEREFORE, Respondent respectfully requests that this Honorable Tribunal dismiss the Petition, affirm the values as determined by Respondent, and award costs and attorney fees wrongfully incurred in having to defend this matter. Respectfully submitted, TOMLINSON & McGRAIL, PLLC /s/Timothy D. Tomlinson TIMOTHY D. TOMLINSON (P48519) Attorneys for Respondent 22600 Hall Road, Ste. 102 Clinton Twp., MI 48036 (586) 263-5050 ttomlinson@ttlmlaw.com CERTIFICATE OF SERVICE 2d cortifies that the foregoing instrument wes ‘| parties to the above causa to each of the aticrnsys Dated: August 31,2026 DTaa 2
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STATE OF MICHIGAN MICHIGAN TAX TRIBUNAL MACOMB PARK 2 LLC, Petitioner, vs. MTT Docket No. 26-001521 TOWNSHIP OF MACOMB, Respondent. Jay A. Schwartz Timothy D. Tomlinson (P48519) Property Tax Reduction Services LLC Tomlinson & McGrail, PLLC Representative for Petitioner 22600 Hall Rd, Ste. 102 37887 W. 12 Mile Rd., Ste. B Clinton Township, MI 48036 Farmington Hills, MI 48331 586-263-5050 (248) 672-1922 ttomlinson@ttlmlaw.com jschwartz@propertytaxreductionservices.org RESPONDENT’S AFFIRMATIVE DEFENSES NOW COMES Respondent, Macomb Township, by and through its attorneys, Tomlinson & McGrail, PLLC, and for its Affirmative Defenses, states as follows: 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. 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.
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10. Petitioner fails to allege specific and sufficient facts to establish the true cash value, assessed value and taxable value of its property. 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 is allegations that that the property’s taxable value is improper. 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. 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 assessment of other properties in the Respondents taxing unit. Petitioner, in essence, seeks by Petition to challenge the process of county and state equalization as to the which it has no legal standing and cannot maintain a cause of action. 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. Respondent has properly and lawfully assessed Petitioner’s property and established its taxable value in accordance with statutory and constitutional requirements.
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11. Respondent reserves the right to add to these Affirmative Defenses any new Affirmative Defenses that discovery reveals. WHEREFORE, Respondent respectfully requests that this Honorable Tribunal dismiss the Petition, affirm the values as determined by Respondent, and award costs and attorney fees wrongfully incurred in having to defend this matter. Respectfully submitted, TOMLINSON & McGRAIL, PLLC /s/Timothy D. Tomlinson TIMOTHY D. TOMLINSON (P48519) Attorneys for Respondent 22600 Hall Road, Ste. 102 Clinton Twp., MI 48036 (586) 263-5050 ttomlinson@ttlmlaw.com Dated: August 31, 2026 SeNved Upon aff pap S that the forsgojny 1 oo es going in: a of record herein at thely ros above ca to cash of i vias Ss resses disclo, 9 alicrnoys sed cn 0 Certifigg Signature