Petition 2026 - Gutman receiver (Arbor West) Ypsilanti.pdf

Andy Gutman, As Receiver Petitioner Vs. City Of Ypsilanti Respondent · 26-001225-TT

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25-0017 

STATE OF MICHIGAN 

DEPARTMENT OF LICENSING & REGULATORY AFFAIRS 

MICHIGAN TAX TRIBUNAL 

Andrew Gutman, as Receiver, 

Petitioner, 

v. 

City of Ypsilanti, 

Respondent. 

MTT Docket No. __________ 

Parcel No. 11-11-05-100-006 

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 

Andrew Gutman, as Receiver (“Petitioner”), through its attorneys, Honigman LLP, says: 

1.

Petitioner's principal office address is 31700 Middlebelt Road, Suite 225, 

Farmington Hills, MI 48334. 

2.

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

11-11-05-100-006, also known as Arbor West Apartments, with an address of 831 Green Road, 

Ypsilanti, MI, in Washtenaw County ("Petitioner's Property"). 

3.

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

Property. 

4.

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

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75662227.1 

$5,137,974 and assessed Petitioner's Property at $8,020,100, which will result in a state equalized 

value in the same amount based upon the tentative equalization factor. 

5.

Petitioner's Property is classified as commercial real. 

6.

Petitioner's Property was originally designed to be used as an apartment property. 

7.

Petitioner’s Property cannot be used for the purposes for which it was developed. 

8.

Petitioner’s Property suffers from substantial obsolescence due to its physical 

condition. 

9.

Additionally, as a result of a court order, the apartment units in Petitioner’s Property 

cannot be occupied. 

10.

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

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

11.

At this time, Petitioner believes, as it relates to taxable value, that there is a dispute 

relative to the value of a loss. 

12.

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

13.

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;

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75662227.1 

(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. 

14.

Petitioner's Property has multifamily units that cannot be leased, 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 $5,137,974 to $2,000,000; (ii) reducing the 2026 

assessed value and state equalized value of Petitioner's Property from $8,020,100 to $2,000,000; 

(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 21, 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

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