Respondent Answer_26-001327.pdf
Floor & Decor Outlets Of America LLC Petitioner Vs. City Of Dearborn Respondent · 26-001327-TT
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STATE OF MICHIGAN DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS MICHIGAN ADMINISTRATIVE HEARING SYSTEM MICHIGAN TAX TRIBUNAL Floor & Decor Outlets of America, LLC, MTT Docket No. 26-001327 Petitioner, Tax ID# 82 09 131 01 022 vs. City of Dearborn, Respondent. Peter Ellenson (P47383) Aaron P. Powers Law Office of Peter Ellenson, P.C. WCA ASSESSING 30500 Northwestern Highway, Suite 500 38110 Executive Dr., Ste. 200 Farmington Hills, MI 48334 Westland, MI 48185 (248) 406-4443 (734) 331-3980 Attorney for Petitioner Authorized Representative for Respondent RESPONDENT’S ANSWER TO PETITION NOW COMES Respondent, City of Dearborn, by and through its representative, WCA Assessing, and in answer to the Petition filed herein, states as follows: 1. Denies. According to Respondent’s assessing records, the owner of record for the subject property is AMS Ford 2, LLC. 2. Denies. According to Respondent’s assessing records, the owner’s mailing address is 22274 Cherry Hill, Dearborn, MI 48124. . Admits. . Admits. . Admits. . Admits that Petitioner challenges the property’s true cash and taxable values, but denies that the established assessed and taxable values are incorrect. 7. Admits. 8. Admits. 9. Admits. The 2026 true cash value is $6,830,000, assessed value is $3,415,000, and taxable value is $3,161,000. AN Ln BAW
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10. Denies. Respondent maintains that the established assessed and taxable values are accurate and supported by the assessment records. 11. Denies. 12. Denies. Respondent requests that the Tribunal affirm the established 2026 assessed and taxable values. 13. Denies. Respondent maintains that the subject property is properly assessed in accordance with Michigan law and denies that the established assessment is excessive. Respondent maintains that the 2026 assessed value of $3,415,000 represents 50% of the established true cash value of $6,830,000. Respondent relies upon the property record card and assessment records supporting the 2026 assessment. WHEREFORE, Respondent, City of Dearborn, asserts that the requested reduction is not supported and requests that the Tribunal deny the requested relief, affirm Respondent’s 2026 assessed and taxable values, subject to county and state equalization, and grant any other appropriate relief. Dated: October 21, 2026 Respectfully Submitted, WCA Assessing /s/ Aaron P. Powers Aaron P. Powers Representative for Respondent 38110 Executive Drive, Ste. 200 Westland, Michigan 48185 (734) 331-3980 MT Tappeals@wcaassessing.com
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PROOF OF SERVICE The undersigned, being first duly sworn, deposes and says that she, Haley B. Johnson, placed in the United States Mail, postage prepaid, a copy of the following, properly addressed: DATE: October 21, 2026 DOCUMENT: Respondent’s Answer to Petition MTT Docket No. 26-001327 ADDRESSEE(S): Peter Ellenson (P47383) Law Office of Peter Ellenson, P.C. 30500 Northwestern Highway, Suite 500 Farmington Hills, MI 48334 Haley B. (Bi October 21, 2026