(MTT) PETITION for Temperance Solar LLC (Bingham Township)(29119570.2).pdf

Temperance Solar, LLC Petitioner Vs. Township Of Erie Respondent · 26-001323-TT

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STATE OF MICHIGAN 

DEPARTMENT OF LICENSING & REGULATORY AFFAIRS 

MICHIGAN ADMINISTRATIVE HEARING SYSTEM 

MICHIGAN TAX TRIBUNAL 

 

TEMPERANCE SOLAR, LLC 

 

 

 

Petitioner, 

 

 

 

MTT Docket No. _______________ 

v. 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Property No.: 58-05-300-027-00 

ERIE TOWNSHIP, 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Respondent. 

 

 

 

 

 

 

 

 

 

 

 

 

Adam J. Brody (P62035) 

Deborah I. Ondersma (P55907) 

VARNUM LLP 

Attorneys for Petitioner 

333 Bridge Street, N.W. 

P.O. Box 352 

Grand Rapids, MI 49501-0352 

(616) 336-6000 

ajbrody@varnumlaw.com 

diondersma@varnumlaw.com

 

_____________________________________ 

 

PETITION 

 

Petitioner, Temperance Solar, LLC (“Petitioner”), by and through its attorneys, 

VARNUM, LLP, states the following for its Petition against Respondent, Erie Township: 

1. 

Petitioner is a Delaware limited liability company with its principal address at 8400 

Normandale Lake Blvd, Suite 1200, Bloomington, MN 55437. 

2. 

Petitioner is the owner of and/or the party in interest with respect to the subject 

personal property (the "Property") which is located in Erie Township, Monroe County, Michigan 

and is more particularly described as:

2 

 

 

Parcel No. 

Property Address 

58-05-300-027-00 

Personal property associated with the contiguous real 

property parcels at the following address: 820 Sterns 

Rd., Erie, Michigan 48133

 

3. 

No real property is under appeal in this Petition. However, the Property consists of 

all personal property that is located upon the contiguous real property with the following 

permanent parcel numbers: 58-05-030-027-00 and 58-02-025-030-20. 

4. 

Respondent, Erie Township, ("Respondent"), assesses, levies and collects the 

property taxes on the Property. 

5. 

The Property is in Monroe County and is located within the Mason Consolidated 

School District (also known as the Erie-Mason Consolidated School District). 

6. 

The 2026 Personal Property Statement for the subject Property was timely filed on 

February 17, 2026. Given the timely filing of the Personal Property Statement, no appeal to the 

March 2026 Board of Review was required. However, an appeal to the March Board of Review 

was made. The 2026 March Board of Review denied Petitioner’s requested relief. 

7. 

The Property is classified as industrial personal property (351). 

8. 

The Property is used as part of a solar energy facility. 

9. 

The tax year at issue is tax year 2026. 

10. 

The Tax Year 2026 values for the Property as established by Respondent through 

its Board of Review are as follows: 

Tax Year 

Parcel/Address 

True 

Cash 

Value

Assessed/State 

Equalized Value

Taxable Value 

2026

58-05-300-027-00

$32,619,738

$16,309,869

$16,309,869

3 

 

11. 

Petitioner contends the correct values for the Property are: 

Tax Year 

Parcel/Address 

True 

Cash 

Value

Assessed/State 

Equalized Value

Taxable Value 

2026

58-05-300-027-00

$17,000,000

$8,500,000

$8,500,000

 

12. 

The values in dispute for the Property are: 

Tax Year 

Parcel/Address 

True 

Cash 

Value

Assessed/State 

Equalized Value

Taxable Value 

2026

58-05-300-027-00

$15,619,738

$7,809,869

$7,809,869

 

13. 

Petitioner requests a reduction of the Property's true cash, assessed, state equalized 

and taxable values as outlined above, which values are based on the relevant market. Petitioner 

further requests a refund with interest of taxes paid due to the original, incorrect assessment, as 

well as any other relief this Tribunal deems appropriate. 

14. 

This matter involves issues relating to (a) assessment, (b) true cash value and (c) 

taxable value. 

15. 

The 2026 values imposed on the Property, and the taxes to be levied and collected 

thereon, are invalid and unlawful and operate as fraud upon the taxpayer for the reason that: 

(a) 

The assessed, state equalized, and/or taxable values exceed the amounts 

permitted by the Michigan Constitution and applicable statutes and do not 

reflect the sales of similar properties. 

 

(b) 

The assessed, state equalized and/or taxable values are at higher percentages 

of true cash value than permissible under the Michigan Constitution and 

applicable statutes. 

 

(c) 

The assessed, state equalized and/or taxable values are based upon an 

erroneous determination of the true cash value of Petitioner’s Property and 

are based upon the application of wrong principles. 

 

(d) 

The assessed, state equalized and/or taxable values, and the mode of 

assessment adopted by Respondent, discriminate against Petitioner, its 

constitutional rights of uniformity, equal protection, and due process of law.

4 

 

WHEREFORE, Petitioner requests that the Tribunal grant the following relief: 

 

A. 

Reduce the assessed, state equalized and taxable values of the Property to 

$8,500,000 and order a refund with interest; and 

 

B. 

Provide such additional relief to Petitioner as this Tribunal shall deem appropriate. 

 

 

 

 

 

 

 

VARNUM, LLP 

 

 

 

 

 

 

Attorneys for Petitioner 

 

Dated: May 21, 2026 

 

 

By:__/s/ Deborah I. Ondersma ____________ 

Adam J. Brody (P62035) 

Deborah I. Ondersma (P55907) 

 

 

 

 

 

 

Business Address/Telephone: 

 

 

 

 

 

 

 

333 Bridge Street, N.W. 

 

 

 

 

 

 

 

P.O. Box 352 

 

 

 

 

 

 

 

Grand Rapids, MI 49501-0352 

 

 

 

 

 

 

 

(616) 336-6000 

 

 

 

 

 

 

 

ajbrody@varnumlaw.com 

 

 

 

 

 

 

 

diondersma@varnumlaw.com 

29119570.2

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