Petition 2026 - Mechanic Lofts Jackson.pdf
310 S Mechanic Limited Dividend Housing Association Limited Partnership Petitioner Vs. City Of Jackson Respondent · 26-000941-TT
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Page 1
26-0014
75573363.1
STATE OF MICHIGAN
DEPARTMENT OF LICENSING & REGULATORY AFFAIRS
MICHIGAN TAX TRIBUNAL
310 S Mechanic Lofts Limited Dividend
Housing Association Limited Partnership,
Petitioner,
v
City of Jackson,
Respondent.
MTT Docket No. ________
Parcel No. 4-007400000
Jackie J. Cook (P68781)
Honigman LLP
Attorneys for Petitioner
2290 First National Building
660 Woodward Avenue
Detroit, MI 48226-3506
(313) 465-7270
jcook@honigman.com
Petition
310 S Mechanic Lofts Limited Dividend Housing Association Limited Partnership
(“Petitioner”), through its attorneys, HONIGMAN LLP, says:
1.
Petitioner's principal office address is 2627 E. Beltline Ave. SE, Suite 200, Grand
Rapids, MI 49546.
2.
The subject real property, tax parcel number 4-007400000, is located at 310 S.
Mechanic, Jackson, MI, in Jackson County ("Petitioner's Property").
3.
Respondent, City of Jackson, assesses and collects property taxes on Petitioner's
Property.Page 2
2 75573363.1 4. In 2026, Respondent’s board of review set the taxable value of Petitioner's Property at $511,800 and assessed Petitioner's Property at $511,800. 5. The assessment will result in a state equalized value in the same amount based upon the tentative equalization factor. 6. Petitioner's Property is classified as commercial real. 7. Petitioner's Property is presently used or available for use for commercial purposes. 8. Petitioner believes that Petitioner's Property was originally designed to be used for commercial purposes. 9. This matter involves issues relating to (a) valuation, (b) assessment, (c) taxable value, and (d) uniformity. 10. At this time, Petitioner believes, as it relates to taxable value, that there is a dispute relative to the value of a loss. 11. No board of review protest was required for Petitioner’s Property. 12. The 2026 assessment – including the state equalized and taxable values – imposed on Petitioner's Property, the taxes to be levied and collected on Petitioner’s Property, and the mode of assessment adopted by Respondent are invalid, unlawful, and operate as a fraud on Petitioner, because they (a) Exceed amounts permitted by the Michigan Constitution and applicable statutes; (b) Are calculated at or derived from higher percentages of true cash value than permissible under the Michigan Constitution and applicable statutes; (c) Are based on the application of wrong principles and an erroneous determination of the true cash value of that portion of Petitioner's Property that is taxable under Michigan law, if any; and
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3 75573363.1 (d) 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, assessed value, and state equalized value of Petitioner's Property from $511,800 to $200,000; (ii) requiring payment to Petitioner of the refunds attributable to such reductions, plus interest and costs; and (iii) awarding Petitioner any other relief to which it is entitled. Dated: May 14, 2026 Respectfully submitted, Honigman LLP Attorneys for Respondent By: Jackie J. Cook (P68781) 2290 First National Building 660 Woodward Avenue Detroit, MI 48226-3506 (313) 465-7270 jcook@honigman.com