Petition 2026 - Detroit Thermal (25990320.15).pdf

Detroit Thermal, LLC Petitioner Vs. City Of Detroit Respondent · 26-000744-TT

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26-0007 

STATE OF MICHIGAN 

DEPARTMENT OF LICENSING & REGULATORY AFFAIRS 

MICHIGAN TAX TRIBUNAL 

Detroit Thermal, LLC, 

Petitioner, 

v. 

MTT Docket No. _______________ 

Parcel No. 25990320.15 

City of Detroit, 

Respondent. 

_________________________/ 

Petition 

Detroit Thermal, LLC (“Petitioner”), through its attorneys, HONIGMAN LLP, says: 

1. 

Petitioner's principal office address is 541 Madison Avenue, Detroit, MI 48226. 

Petitioner is a party in interest with respect to property taxes on tax parcel number 25990320.15 

("Petitioner's Property"). Petitioner’s Property is part of a steam distribution system and located 

in Wayne County, Michigan. 

2. 

Respondent, City of Detroit, assesses and collects property taxes on Petitioner's 

Property. 

3. 

In 2026, Respondent determined the taxable value of Petitioner's Property to be 

$4,035,600 and assessed Petitioner's Property at $4,035,600, 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 utility personal. Petitioner's Property is 

presently used as part of a steam distribution system. Petitioner believes that Petitioner's Property 

was originally designed to be used for such purpose.

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75333506.1 

5. 

This matter involves issues relating to: (a) valuation, (b) assessment, (c) taxable 

value, (d) uniformity, equal protection, and due process. 

6. 

No board of review protest was required for Petitioner’s Property. 

7. 

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 

(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. 

WHEREFORE, Petitioner requests that the Tax Tribunal enter an Order: (i) reducing the 

2026 assessed value, state equalized value and taxable value of Petitioner's Property from 

$4,035,600 to $1,192,400; (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.

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75333506.1 

Dated: May 5, 2026 

Respectfully submitted, 

HONIGMAN LLP 

Attorneys for Petitioner 

By: _______________________________________ 

Stewart L. Mandell (P33781) 

660 Woodward Avenue 

2290 First National Bldg. 

Detroit, MI 48226-3506 

(313) 465-7420 

slmandell@honigman.com

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