Petition 2026 - 1214 Griswold Detroit.pdf
1214 Griswold Apartments LLC Petitioner Vs. City Of Detroit Respondent · 26-000832-TT
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Page 1
25-0029
STATE OF MICHIGAN
DEPARTMENT OF LICENSING & REGULATORY AFFAIRS
MICHIGAN TAX TRIBUNAL
1214 Griswold Apartments LLC,
Petitioner,
v.
City of Detroit,
Respondent.
MTT Docket No. ________
Parcel No. 02001996.
Stewart L. Mandell (P33781)
Honigman LLP
Attorneys for Petitioner
2290 First National Building
660 Woodward Avenue
Detroit, MI 48226-3506
(313) 465-7420
slmandell@honigman.com
Petition
1214 Griswold Apartments LLC (“Petitioner”), through its attorneys, Honigman LLP,
says:
1.
Petitioner's principal office address is 3663 Woodward Avenue, Suite 550, Detroit,
MI 48201. Petitioner is a party in interest with respect to property taxes on tax parcel number
02001996. ("Petitioner's Property"), with an address of 1214 Griswold, Detroit, located in Wayne
County, Michigan.
2.
Respondent, City of Detroit, assesses and collects property taxes on Petitioner's
Property.Page 2
2 75504741.1 3. In 2026, Respondent determined the taxable value of Petitioner's Property to be $5,139,353 and assessed Petitioner's Property at $8,452,900, 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 improved. 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. 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
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3 75504741.1 (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. 9. Petitioner's Property has multifamily units and to the best knowledge of the undersigned, Petitioner's Property is not subject to governmental regulatory agreements or a subsidy. WHEREFORE, Petitioner requests that the Tax Tribunal enter an Order: (i) reducing the 2026 taxable value of Petitioner's Property from $5,139,353to $4,000,000; (ii) reducing the 2026 assessed value and state equalized value of Petitioner's Property from $8,452,900 to $4,000,000; (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. Dated: May 11, 2026 Respectfully submitted, HONIGMAN LLP Attorneys for Petitioner By: Stewart L. Mandell (P33781) 2290 First National Building 660 Woodward Avenue Detroit, MI 48226-3506 (313) 465-7420 slmandell@honigman.com