Rockford - Hotel Rose LLC - 26-000569 - Petitioners Answer to Petition and Affirmative Defenses 7-8-26.pdf
Hotel Rose LLC Petitioner Vs. City Of Rockford Respondent · 26-000569-TT
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STATE OF MICHIGAN DEPARTMENT OF LICENSING & REGULATORY AFFAIRS MICHIGAN TAX TRIBUNAL HOTEL ROSE, LLC, Petitioner, v CITY OF ROCKFORD, Respondent. MTT Docket No. 26-000569 Parcel No. 41-06-36-455-024 / Christian E. Meyer (P56037) Thomas M. Amon (P72351) WARNER NORCROSS + JUDD LLP Attorneys for Petitioner 150 Ottawa Ave NW, Suite 1500 Grand Rapids, MI 49503 (616) 752-2423 cmeyer@wnj.com tamon@wnj.com Toby Koenig (P72367) BLOOM SLUGGETT, PC Attorneys for Respondent 161 Ottawa Ave NW, Suite 400 Grand Rapids, MI 49503 (616) 965-9340 toby@bloomsluggett.com / RESPONDENT’S ANSWER TO PETITION AND AFFIRMATIVE DEFENSES Respondent, City of Rockford, through its attorneys hereby submits this Answer to Petitioner’s Petition filed in this matter. (1) Admitted. (2) Admitted. (3) There are no allegations in Paragraph 3 of the Petition and therefore no response is required. (4) There are no allegations in Paragraph 4 of the Petition and therefore no response is required. (5) There are no allegations in Paragraph 5 of the Petition and therefore no response is required. (6) Admitted.
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2 4918-9234-5783, v. 1 (7) Admitted. (8) Paragraph 8 of Petitioner’s Petition contains a conclusion of law to which no response is required. (9) Paragraph 9 of Petitioner’s Petition contains a conclusion of law regarding jurisdictional requirements of the Tribunal to which no response is required. Respondent neither admits nor denies that Petitioner has satisfied the jurisdictional requirements of the Tribunal and leaves Petitioner to its proofs. Respondent reserves the right to contest subject-matter jurisdiction at any time during this proceeding. (10) Admitted. (11) Admitted. (12) Respondent lacks sufficient information and/or knowledge to form a belief as to the truthfulness of the allegations with respect to Petitioner’s legal residence or principal office address and leaves Petitioner to its proofs. (13) Respondent admits that Petitioner has alleged issues involving true cash value, taxable value, and uniformity, but denies that the property is improperly assessed, denies that there are any issues involving uniformity, and denies that Petitioner is entitled to any relief. (14) Admitted. (15) There are no allegations in Paragraph 15 of the Petition and therefore no response is required. (16) Admitted. (17) Denied as untrue. (18) Respondent admits that Petitioner contends the values in dispute based on the allegations in paragraph 17; however, Respondent denies as untrue that the subject property is improperly assessed and denies that Petitioner is entitled to any relief. (19) Paragraph 19 contains a request for relief to which no response is required; Respondent denies that Petitioner is entitled to any relief, requested or otherwise. (20) Respondent admits that a portion of the subject property is used as a hotel; however, Respondent denies that the entire subject property is used as a hotel as there are portions of the subject property that are also leased space used for other commercial purposes. (21) Denied as untrue to the extent that Petitioner alleges that Respondent or Respondent’s Assessor agreed to an initial starting taxable value before the subject property was developed; Respondent further denies that the DDA/TIF plan rough estimates were binding with respect to the current or future assessments.
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3 4918-9234-5783, v. 1 (22) Respondent denies as untrue that the valuation method used to assess the property does not fairly reflect the true cash value of the subject property; Respondent’s assessor valued the property using prevailing Michigan State Tax Commission procedures and the assessment accurately reflects the true cash value of the subject property. (23) Respondent admits that the improvement on the subject property is wood-frame construction; Respondent denies as untrue that the cost of wood-frame construction is $168 per square foot using prevailing Michigan State Tax Commission procedures. (24) Denied as untrue. (25) Respondent denies that the property’s record card is inaccurate and further denies that the subject property was inaccurately assessed and further denies that Petitioner is entitled to any relief. (26) Denied as untrue. (27) Denied as untrue. (28) Denied as untrue. (29) Denied as untrue. (30) Denied as untrue. AFFIRMATIVE DEFENSES 1. Petitioner has failed to state a claim upon which relief can be granted. 2. Petitioner’s claims against Respondent are barred because the valuation methods used by Respondent comply with the Constitution, state law, and prevailing Michigan State Tax Commission procedures. 3. Respondent’s assessment reflects 50% of the subject property’s true cash value and the values on the roll, including the taxable value, comply with MCL 211.27a. 4. Petitioner may not be a party in interest capable of bringing this appeal as to the parcel at issue in this matter. 5. Petitioner’s claims may be barred in whole or in part for failing to allege sufficient facts to invoke the Tax Tribunal’s jurisdiction. 6. Respondent reserves the right to identify further affirmative defenses as may become known through discovery. WHEREFORE, Respondent requests that the Tribunal dismiss Petitioner’s appeal with prejudice and award Respondent its costs, attorney fees, and all such further and additional relief as this Tribunal may deem appropriate.
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4 4918-9234-5783, v. 1 Dated: July 8, 2026 Respectfully submitted by, BLOOM SLUGGETT, PC /s/ Toby Koenig Toby Koenig (P72367) Attorneys for Respondent City of Rockford PROOF OF SERVICE Tonya Voakes, being duly sworn, deposes and says that she is employed by Bloom Sluggett, PC, and that on July 8, 2026, she served a copy of Respondent’s Answer to Petition and Affirmative Defenses by e-mail upon Christian Meyer at cmeyer@wnj.com and Thomas Amon at tamon@wnj.com: /s/ Tonya Voakes Tonya Voakes