Petition - 310 S Mechanic Jackson 2026.pdf
310 S Mechanic Lofts Limited Dividend Housing Assoc Limited Partnership, Petitioner Vs. City Of Jackson, Respondent · 26-000061-TT
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63312141.1 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 Bldg. 660 Woodward Ave. (313) 465-7270 jcook@honigman.com Petition Petitioner, 310 S Mechanic Lofts Limited Dividend Housing Association Limited Partnership (“Mechanic Lofts LDHA” or “Petitioner”), by and through its attorneys, Honigman LLP, for its Petition against Respondent, City of Jackson, states as follows: 1. Mechanic Lofts LDHA’s principal office and place of business is located at 2627 E. Beltline Ave. SE, Ste. 200, Grand Rapids, MI 49546. 2. The subject real property, parcel no. 4-007400000, is located at 310 S. Mechanic St., in the City of Jackson, in Jackson County (“subject property”). 3. Mechanic Lofts LDHA is a party in interest under MCL 205.735a as the owner of and taxpayer responsible for property tax assessments on the subject property. 4. The subject property is classified commercial.
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63312141.1 5. The subject property is presently used for commercial uses. 6. On information and belief, the subject property was designed for commercial uses. 7. The subject property is in Jackson Public Schools and Jackson County Intermediate School District. 8. Respondent City of Jackson assesses and collects property taxes on the subject property. 9. The Petition is timely filed within 35 days of the State Tax Commission decision and determination issued December 10, 2025. 10. The Tax Tribunal’s jurisdiction is invoked under MCL 205.735a(6). 11. This matter involves (A) exemption and (B) uniformity. 12. On information and belief, there was no addition. 13. For tax year 2024, the subject property’s assessed and taxable values were $511,700. 14. Petitioner asserts the subject property should be exempt from ad valorem property tax for tax year 2024 and that the assessed and taxable values should be $0. 15. The assessed value amount at issue is $511,700. 16. The subject property is low-income housing that has been exempt from ad valorem property tax since tax year 2008 under the City of Jackson Tax Exemption Ordinances, Sec. 24- 31 through Sec. 24-41, promulgated in accordance with the State Housing Development Act of 1966, MCL 125.1401 et seq. 17. The subject property continued to qualify as exempt in tax year 2024. 18. Respondent treated the subject property as taxable instead of exempt in tax year 2024.
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63312141.1 19. The State Tax Commission erred in not correcting the status of the subject property from taxable to exempt under MCL 211.154(1). 20. The MTT has “exclusive and original” jurisdiction over “a proceeding for direct review of a final decision, finding, ruling, determination, or order of an agency relating to assessment, valuation, rates, special assessments, allocation, or equalization, under the property tax laws of this state.” MCL 205.731(a). 21. The MTT may review the subject property’s taxable status de novo. 22. The MTT has the power to reverse the STC decision and enter an order that the subject property is exempt for tax year 2024. MCL 205.732(a). WHEREFORE, Petitioner respectfully requests that the Tax Tribunal enter an Order (1) reducing the assessed and taxable values for 2024 to $0; (2) requiring Respondent to pay refunds, plus statutory interest; and (3) granting any other relief this Tax Tribunal determines is required. Respectfully submitted, HONIGMAN LLP Attorneys for Petitioner By Jackie J. Cook (P68781) 39400 Woodward Avenue, Suite 101 Bloomfield Hills, MI 48304 (313) 465-7270 Dated: January 9, 2026 jcook@honigman.com