Petition.pdf
Bellatrix, LLC Petitioner Vs. City Of Detroit Respondent · 26-000773-TT
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1 STATE OF MICHIGAN DEPARTMENT OF LICENSING & REGULATORY AFFAIRS MICHIGAN TAX TRIBUNAL BELLATRIX, LLC, Docket No. 26- Petitioner, Parcel No. 19006136-0 v. CITY OF DETROIT, Respondent. Jason C. Long (P59244) WILLIAMS, WILLIAMS, RATTNER & PLUNKETT, PC 380 N. Old Woodward Ave., Ste. 300 Birmingham, MI 48009 (248) 642-0333 Attorneys for Petitioner Entire Tribunal Property Tax Petition Petitioner Bellatrix, LLC, by and through its attorneys, Williams, Williams, Rattner & Plunkett, PC, states as follows for its Entire Tribunal Property Tax Petition. The Parties 1. Petitioner Bellatrix, LLC, is a domestic limited liability company with its registered offices located at 5382 Ridge Court, Troy, Michigan 48098. 2. Respondent City of Detroit is a Michigan municipal corporation with its primary offices located at 2 Woodward Avenue, Suite 105, Detroit, Michigan 48226.
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2 The Subject Property 3. Petitioner owns property identified as Parcel No. 19006136-0 and commonly known as 590 Parkview Drive, Detroit, Michigan 48214 (the “Subject Property”). 4. The Subject Property is presently used for multi-family residential purposes. 5. The Subject Property is located in Wayne County and is within the Detroit Community Schools public school district. 6. Respondent possesses jurisdiction to assess and collect property taxes for the Subject Property. The 2026 Assessment 7. For the 2026 tax year, Respondent classified the Subject Property as commercial real property. 8. For the 2026 tax year, Respondent tentatively established the Subject Property’s assessment for property taxes as follows: True Cash Value Assessed Value Taxable Value $912,200 $456,100 $328,846 9. Petitioner protested the Subject Property’s assessment at Respondent’s 2026 March Board of Review, which revised the Subject Property’s assessment as follows: True Cash Value Assessed Value Taxable Value $604,000 $302,000 $302,000 A copy of the March Board of Review’s decision letter is attached to this Petition as Exhibit A.
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3 10. Petitioner contends that a lawful assessment of the Subject Property for the 2026 tax year cannot exceed the following amounts: True Cash Value Assessed Value Taxable Value $275,000 $137,500 $137,500 11. The amounts in dispute therefore are as follows: True Cash Value Assessed Value Taxable Value $329,000 $164,500 $164,500 12. This Petition presents issues involving the Subject Property’s valuation for assessment purposes. Petitioner does not believe that this Petition presents any issues arising out of “additions” or “losses” as the General Property Tax Act, MCL 211.1 et seq. (the “GPTA”), defines those terms, but reserves its right to assert issues involving losses should information supporting such issues become available. 13. The Subject Property’s 2026 assessment (a) violates the Michigan Constitution, the GPTA, and other Michigan law, (b) is based on erroneous principles and information, (c) is based on the misapplication of valuation principles, and (d) otherwise violates Petitioner’s rights. 14. Petitioner does not assert that the Subject Property’s 2026 assessment is not uniform aside from the lack of uniformity resulting from Respondent overestimating the Subject Property’s values. Conclusion and Request for Relief WHEREFORE, Petitioner respectfully requests that this honorable Tribunal enter judgment revising the Subject Property’s 2026 assessment in amounts that do
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4 not exceed the values set forth in Paragraph 10 of this Petition and granting Petitioner all other relief to which it is entitled under Michigan law. Respectfully Submitted, WILLIAMS WILLIAMS RATTNER & PLUNKETT PC By: /s/ Jason C. Long Jason C. Long (P59244) Dated: May 7, 2026 Attorneys for Petitioner
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Exhibit A
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Coleman A. Young Municipal Center 2 Woodward Avenue, Suite 105 Detroit, Michigan 48226 Phone: (313) 628-0722 Fax: (313) 224-4576 www.detroitmi.gov 04/06/2026 Adjustment granted due to market and/or condition. A Michigan Tax Tribunal appeal must be made by May 31st of the current year for properties classified as: Commercial Real, Industrial Real, Commercial Personal, Industrial Personal and Utility Personal Property. A Michigan Tax Tribunal appeal must be made by July 31st of the current year for Residential Real Property Classification. A property Classification appeal may only be made for the current year. Such appeal may be filed with the State Tax Commission, PO Box 30471, Lansing, MI 48909-7971 by June 30th of the current year. Michigan Tax Tribunal P.O. Box 30232 Lansing MI 48909 CONCLUSION: Principle Residence Exemption: The March Board of Review considered (if any) petitioner's and/or duly authorized representative evidence and/or testimony. The March Board of Review considered facts presented as on the assessment roll and/or any recommendations offered by the Office of the Assessor. 6. 7. 6. 5. 4. 3. 2. 19006136-0 1. FINDING OF FACTS: The March Board of Review has considered the appeal on the 2026 assessment for the below described property and concluded that: 01A ,01 BELLATRIX, LLC District: 4 5382 RIDGE CT. TROY MI 48098 RE: MARCH BOARD OF REVIEW PETITION NUMBER: 2026 M-002359 Parcel Number: Property Address: 590 PARKVIEW Property Classification: 201 (COMMERCIAL-IMPROVED) Ad Valorem Property Legal Description: Petitioner timely filed an appeal to the March Board of Review. Before Appeal After Appeal 2026 Assessed Value 456,100 302,000 2026 Taxable Value 328,846 302,000 If you are dissatisfied with the decision of the March Board of Review, submit this notice and complete the enclosed small claims form to appeal to: Sincerely, City of Detroit Board of Review E PARKVIEW S 50 FT OF N 300 FT OF W 148.84 FT OF P C 152 LYG S OF JEFFERSON AVE E OF PARKVIEW AVE 19/-- 50 X 148.84