Southeast Group LLC..pdf

Southeast Group LLC Petitioner Vs. City Of Detroit Respondent · 26-002662-TT

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RECEIVED, 

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MAY 27 2026 

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MICHIGAN TAX TRIBUNAL 

STATE OF MICHIGAN 

DEPARTMENT OF LICENSING & REGULATORY AFFAIRS 

MICHIGAN TAX TRIBUNAL 

Southeast Group LLC, 

Petitioner, 

MTT Docket No. 

v. 

Parcel Nos. 01003901.002, 

City of Detroit, 

01003001003, 

01003914., 

Respondent. 

01003915. and 

01003916. 

Stewart L. Mandell (P33781) 

Honigman LLP 

Attorneys for Petitioner 

2290 First National Building 

Traninfo:4606 

26125062-1 

05/26/26 

660 Woodward Avenue 

Chih: 

040745 

Amt: $725.00 

Detroit, MI 48226-3506 

ID: 

HOMIGHAN LLP 

(313) 465-7420 

slmandell@honigman.com 

Petition 

Southeast Group LLC (“Petitioner”), through its attorneys, Honigman LLP, says: 

I. 

Petitioner's principal office address is 630 Woodward Avenue, Detroit, MI 48226. 

2. 

Petitioner is a party in interest with respect to property taxes on six contiguous 

parcels with parcel numbers 01003901.002, 01003901.003, 01003913., 01003914., 01003915., 

and 01003916. (collectively, "Petitioner's Property"). 

Petitioner’s Property has addresses that

4. 

In 2026, Respondent’s March Board of Review set the taxable value and assessed 

value of Petitionet's Property as shown in the chart below: 

Respondent's Board of 

Petitioner's contended 

Review 2026 values 

2026 values 

Parcel No. 

Assessed 

Taxable 

Assessed/Taxable 

01003901.002 | $4,286,600 | 

$2,574,769 

$1,969,700 

01003901.003 | $2,008,700 

$406,538 

$406,538 

01003913. 

$24,743,200 | $24,743,200 

$13,267,400 

01003914. 

$268,800 

$129,945 

$129,945 

01003915. 

$41,800 

$24,543 

$22,200 

01003916. 

$239,600 

$18,598 

$18,598 

TOTALS 

$31,588,700 | $27,897,593 

$15,814,381 

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. 

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

(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; 

(©) 

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, 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 values, assessed values, and state equalized values 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 

Stewart L. Mandell (P33781) 

Daniel L. Stanley (P57052) 

2290 First National Building 

660 Woodward Avenue 

Detroit, MI 48226-3506

Howcuan LLP 

COSTS ADVANCED ACCOUNT 

0407458 

Invoice Date 

Invoice Number 

Invoice Narrative 

Payment Amount 

5/27/26 

040745 

SLM/280995/571317 

725.00 

Petition for 6 parcels 

RECEIVED 

Southeast Group-Detroit TXAP 

MAY 27 2026 

MICHIGAN TAX TRIBUNAL 

24559387.1

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