Wixom Logistics Park LLC.pdf
Wixom Logistics Park LLC And Wixom Logistics LLC, Petitioner Vs. City Of Wixom, Respondent · 25-002811-TT
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RECEVED pecEvED W» 4.2005 JUN 0 JUN 09 2025 w3 L X TRIBUNA STATE OF MICHIGARMICHIGAN La MICHIGAN TAX TRIBUNAL DEPARTMENT OF LICENSING & REGULATORY AFFAIRS MICHIGAN TAX TRIBUNAL Wixom Logistics Park, LLC and Wixom Logistics, LLC, Petitioners, MTT Docket No. _ Parcel Nos. 96-22-07-200-025 and v. 96-22-07-200-026 City of Wixom, Respondent. Stewart L. Mandell (P33781) Honigman LLP Attorneys for Petitioners TranInfosG60s 26021211-1 06/05/25 39400 Woodward Avenue, Suite 101 Chik: 040626 Ant: $625.00 Bloomfield Hills, MI 48304-5151 ID: HONIGHAN LLP (313) 465-7420 slmandell@honigman.com Petition Wixom Logistics Park, LLC and Wixom Logistics, LLC (collectively, “Petitioners”, through their attorneys, Honigman LLP, say: 1. Petitioners’ principal office address is 6800 W. 115 St., Suite 3511, Oakland Park, IL 66211. Petitioners are parties in interest with respect to property taxes on tax parcel numbers 96-22-07-200-025 and 96-22-07-200-026 (collectively, "Petitioners’ Property"), with addresses that include 10160 Assembly Park Dr., Wixom, located in Oakland County, Michigan.
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3. The two parcels comprising Petitioners’ Property were created through a tax split and 2025 is the first tax year of an assessment for these two parcels. Petitioners are anticipating that this case will be rendered moot, however, they are filing this appeal out of an abundance of caution to insure that agreed upon values for the 2025 tax year become the final values. 4. Respondent, City of Wixom, assesses and collects property taxes on Petitioners’ Property. 5. In 2025, Respondent caused each assessed value and taxable value of Petitioners’ Property to be set at the values shown in the chart below. Also included in the chart are Petitioners’ requested values for 2025: Respondent's Original Petitioners’ Requested 2025 Values 2025 Values Assessed/ Assessed/ Parcel No. State Equalized Taxable State Equalized Taxable 96-22-07-200-025 $8,985,950 $8,376,970 $8,985,000 $7,752,400) 96-22-07-200-026 $38,009,090 $36,191,560) $38,099,000 $32,869,000 6. Petitioners” Property is classified as industrial improved. Petitioners’ Property is presently used or available for use for industrial purposes. Petitioners believe that Petitioners’ Property was originally designed to be used for industrial purposes. 7. This matter involves issues relating to: (a) valuation, (b) assessment, (c) taxable value, and (d) due process, equal protection, and uniformity. 8. At this time, Petitioners believe, as it relates to taxable value, that there is a dispute relative to the value of a loss and more importantly, the original taxable values exceed, by more than the 3.1% inflation rate, the final 2024 final values that are expected to be established this
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9. No board of review protest was required for Petitioners’ Property. 10. Each 2025 assessment, including state equalized value and taxable value, imposed on Petitioners’ Property, and the taxes to be levied and collected thereon, are invalid and unlawful for the reasons that: (a) Each 2025 assessment, including state equalized value and/or taxable value, exceeds the amount permitted by the Michigan Constitution and applicable statutes; (b) Each 2025 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) Each 2025 assessment, including taxable value and/or state equalized value, is based upon an erroneous determination of the true cash value of that portion of Petitioners’ Property that is taxable under Michigan law, and is based upon the application of wrong principles; and (d) Each 2025 assessment, including state equalized value and/or taxable value, and the mode of assessment adopted by Respondent, discriminate against Petitioners and deny Petitioners their constitutional rights to uniformity, equal protection, and due process of law. WHEREFORE, Petitioners request that the Tax Tribunal enter an Order: (i) setting each 2025 taxable value, assessed value, and state equalized value of Petitioners’ Property at the requested values shown in the table in paragraph 5 above; (ii) requiring payment to Petitioners of the refunds attributable to such reductions, plus interest and costs; and (iil) awarding Petitioners
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Dated: June 2, 2025 Respectfully submitted, HONIGMAN LLP Attorneys for Petitioners By: Stewart L. Mandell (P33781) 39400 Woodward Avenue, Suite 101 Bloomfield Hills, MI 48304-5151 (313) 465-7420 slmandell@honigman.com
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Fonieman LLP COSTS ADVANCED ACCOUNT Invoice Date 6/2/25 21074678.1 Invoice Number Invoice Narrative 99997/997594/SLM Filing Fee for Petition for Wixom Logistics 2 Parcels Payment Amount *ERGE2S QOFH*