Club on Coleman v Bath Twp. - Petition.pdf

The Club On Coleman LLC, Petitioner Vs. Township Of Bath, Respondent · 26-000463-TT

← View full record

Text extracted from the reviewed PDF, organized by page. OCR and reading order may contain errors; confirm details in the PDF below.

1 

 

STATE OF MICHIGAN 

DEPARTMENT OF LICENSING & REGULATORY AFFAIRS 

MICHIGAN TAX TRIBUNAL 

The Club on Coleman LLC, 

Petitioner, 

v. 

MTT Docket No. _______________ 

 

Parcel Number 010-536-400-010-02 

Bath Twp., 

Respondent. 

_________________________/ 

PETITION 

The Club on Coleman LLC (“Petitioner”), through its attorneys, HONIGMAN LLP, says: 

1. 

Petitioner's principal office address is 2265 Livernois, Suite 500, Troy, MI 48083. 

Petitioner is a party in interest with respect to property taxes on tax parcel number 010-536-400-

010-02 ("Petitioner's Property"), at 3850 Coleman Rd. located in Ingham County, Michigan. 

2. 

Respondent, Bath Twp., assesses and collects property taxes on Petitioner's 

Property. 

3. 

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

$15,076,700 and assessed Petitioner's Property at $15,076,700, 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 Commercial Real. Petitioner's Property is 

presently used or available for use for commercial purposes. Petitioner believes that Petitioner's 

Property was originally designed to be used for commercial purposes. 

5. 

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

value and (d) uniformity.

2 

 

6. 

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

relative to the value of a loss. 

7. 

No March Board of Review protest was required for Petitioner’s Property. 

8. 

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, are at 

higher percentages of true cash value than permissible under the Michigan Constitution and 

applicable statutes; 

(c) 

The assessment, including taxable value and/or state equalized value, are 

based upon an erroneous determination of the true cash value of that portion of Petitioner's 

Property that is taxable under Michigan law, and are 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 

$15,076,700 to $12,705,000; ii) requiring Respondent to pay Petitioner the refunds attributable to 

such reductions, plus interest and costs; and iii) granting Petitioner any other relief to which it is 

entitled.

3 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Dated: April 2, 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

← View full record