(MTT) PETITION for Bingham Solar LLC (Bingham Township)(29119026.2).pdf
Bingham Solar, LLC Petitioner Vs. Township Of Bingham Respondent · 26-001322-TT
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STATE OF MICHIGAN DEPARTMENT OF LICENSING & REGULATORY AFFAIRS MICHIGAN ADMINISTRATIVE HEARING SYSTEM MICHIGAN TAX TRIBUNAL BINGHAM SOLAR, LLC Petitioner, MTT Docket No. _______________ v. Parcel No.: 19-030-900-100-001-00 BINGHAM TOWNSHIP, Respondent. Adam J. Brody (P62035) Deborah I. Ondersma (P55907) VARNUM LLP Attorneys for Petitioner 333 Bridge Street, N.W. P.O. Box 352 Grand Rapids, MI 49501-0352 (616) 336-6000 ajbrody@varnumlaw.com diondersma@varnumlaw.com _____________________________________ PETITION Petitioner, Bingham Solar, LLC (“Petitioner”), by and through its attorneys, VARNUM, LLP, states the following for its Petition against Respondent, Bingham Township: 1. Petitioner is a Delaware limited liability company with its principal address at 8400 Normandale Lake Blvd, Suite 1200, Bloomington, MN 55437. 2. Petitioner is the owner of and/or the party in interest with respect to the subject personal property (the "Property") which is located in Bingham Township, Clinton County, Michigan and is more particularly described as:
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2
Parcel No.
Property Address
19-030-900-100-001-00
Personal property located on the contiguous real
property parcels with the following addresses: 1635 E.
Steel Rd., E. Steel Rd., and N. Williams Rd., Saint
Johns, MI 48879
3.
No real property is under appeal in this Petition. However, the Property consists of
all personal property that is located upon the real property with the following permanent parcel
numbers: 19-030-010-100-005-00, 19-030-010-100-010-50, and 19-030-010-100-025-50.
4.
Respondent, Bingham Township, ("Respondent"), assesses, levies and collects the
property taxes on the Property.
5.
The Property is in Clinton County and is located within the St. Johns Public School
District.
6.
The 2026 Personal Property Statement for the subject Property was timely filed on
February 17, 2026. Given the timely filing of the Personal Property Statement, no appeal to the
March 2026 Board of Review was required. However, an appeal to the March Board of Review
was made. The 2026 March Board of Review denied Petitioner’s requested relief and instead
increased the 2026 assessment of the Property purportedly based upon a mis-calculation of
Respondent.
7.
The Property is classified as industrial personal property (351).
8.
The Property is used as part of a solar energy facility.
9.
The tax year at issue is tax year 2026.Page 3
3 10. The Tax Year 2026 values for the Property as established by Respondent through its Board of Review are as follows: Tax Year Parcel No. True Cash Value Assessed/State Equalized Value Taxable Value 2026 19-030-900-100-001- 00 $31,375,800 $15,687,900 $15,687,900 11. Petitioner contends the correct values for the Property are: Tax Year Parcel No. True Cash Value Assessed/State Equalized Value Taxable Value 2026 19-030-900-100-001- 00 $15,500,000 $7,750,000 $7,750,000 12. The values in dispute for the Property are: Tax Year Parcel/Address True Cash Value Assessed/State Equalized Value Taxable Value 2026 19-030-900-100-001- 00 $15,875,800 $7,937,900 $7,937,900 13. Petitioner requests a reduction of the Property's true cash, assessed, state equalized and taxable values as outlined above, which values are based on the relevant market. Petitioner further requests a refund with interest of taxes paid due to the original, incorrect assessment, as well as any other relief this Tribunal deems appropriate. 14. This matter involves issues relating to (a) assessment, (b) true cash value, and (c) taxable value. 15. The 2026 values imposed on the Property, and the taxes to be levied and collected thereon, are invalid and unlawful and operate as fraud upon the taxpayer for the reason that: (a) The assessed, state equalized, and/or taxable values exceed the amounts permitted by the Michigan Constitution and applicable statutes and do not reflect the sales of similar properties. (b) The assessed, state equalized and/or taxable values are at higher percentages of true cash value than permissible under the Michigan Constitution and applicable statutes.
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4 (c) The assessed, state equalized and/or taxable values are based upon an erroneous determination of the true cash value of Petitioner’s Property and are based upon the application of wrong principles. (d) The assessed, state equalized and/or taxable values, and the mode of assessment adopted by Respondent, discriminate against Petitioner, its constitutional rights of uniformity, equal protection, and due process of law. WHEREFORE, Petitioner requests that the Tribunal grant the following relief: A. Reduce the assessed, state equalized and taxable values of the Property to $7,750,000 and order a refund with interest; and B. Provide such additional relief to Petitioner as this Tribunal shall deem appropriate. VARNUM, LLP Attorneys for Petitioner Dated: May 21, 2026 By:__/s/ Deborah I. Ondersma ____________ Adam J. Brody (P62035) Deborah I. Ondersma (P55907) Business Address/Telephone: 333 Bridge Street, N.W. P.O. Box 352 Grand Rapids, MI 49501-0352 (616) 336-6000 ajbrody@varnumlaw.com diondersma@varnumlaw.com 29119026.2