G4 Detroit Holdings LLC.pdf
G4 Detroit Holdings, LLC Petitioner Vs. City Of Detroit Respondent · 26-002647-TT
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RECEIVED MAY 15 2006 00” MICHIGAN TAX TRIBUNAL STATE OF MICHIGAN DEPARTMENT OF LICENSING & REGULATORY AFFAIRS MICHIGAN TAX TRIBUNAL G4 Detroit Holdings, LLC, Petitioner, MTT Docket No. Ve Parcel Nos. 01000122. and City of Detroit, 01000123-4 Respondent. Stewart L. Mandell (P33781) Honigman LLP Traninfo: 460k Attorneys for Petitioner Chit: 040718 A 2290 First National Building ID: HONIGHAN LLP 660 Woodward Avenue Detroit, MI 48226-3506 (313) 465-7420 slmandell@honigman.com Petition G4 Detroit Holdings, LLC (“Petitioner”), through its attorneys, Honigman LLP, says: L Petitioner's principal office address is 37 Willow Lane, Grosse Pointe Farms, MI 48236. 2% Petitioner is a party in interest with respect to property taxes on two contiguous tax parcels with parcel numbers 01000122. and 01000123-4 (collectively, "Petitioner's Property"). Petitioner’s Property has addresses that include 440 E. Congress, Detroit, MI and the property is 56
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4. In 2026, Respondent’s March Board of Review set the taxable value and assessed value of Petitioner's Property as shown in the chart below: Respondent's Board of Petitioner's Review 2026 values contended 2026 values Parcel No. | Assessed Taxable Assessed Taxable 01000122. | $1,836,900 $878,368 $700,000 $700,000 01000123-4 $756,600 $756,600 $300,000 $300,000 TOTALS $2,593,500 | $1,634,968 | $1,000,000 | $1,000,000 5. Each above assessed value will result in a state equalized value in the same amount based upon the tentative equalization factor. 6. Petitioner's Property is classified as commercial real. Petitioner's Property is presently used or available for use for commercial 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, Petitioner believes, as it relates to taxable value, that there is a dispute relative to the value of a loss. 9. March Board of Review protests for Petitioner’s Property were not required, but were filed in March, 2026. 10. Each 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 following reasons:
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(b) Each 2026 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 2026 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) Each 2026 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 taxable value, assessed value, and state equalized value of Petitioner's Property to the values contended per the table in paragraph four above; (ii) requiring payment to Petitioner of the refunds attributable to such reductions, plus interest and costs; and (iii) awarding Petitioner any other relief to which it is entitled. Respectfully submitted, HONIGMAN LLP Attorneys for Petitioner By: Stewart L. Mandell (P33781) 2290 First National Building 660 Woodward Avenue Detroit, MI 48226-3506
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FONIGMAN LLP COSTS ADVANCED ACCOUNT 040718 Invoice Date Invoice Number Invoice Narrative Payment Amount 5/15/26 040718 272093/492530/JJCO #HEG625,00%H* Petition Filing Fee 21074678.1