Petition 2025 - 800 E Court Flint MDOT.pdf
800 E. Court Street Village Limited Dividend Housing Association Limited PA, Petitioner Vs. Michigan Department Of Treasury, Respondent · 25-001630-TT
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STATE OF MICHIGAN DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS MICHIGAN TAX TRIBUNAL 800 E. COURT STREET VILLAGE LIMITED DIVIDEND HOUSING ASSOCIATION LIMITED PARTNERSHIP, Petitioner, v MTT Docket No. ____________ Parcel No. 41-18-209-058 CITY OF FLINT and MICHIGAN DEPARTMENT OF TREASURY, Respondents. / PETITION Petitioner, 800 E. Court Street Village Limited Dividend Housing Association Limited Partnership, through its attorneys, HONIGMAN LLP, says: 1. Petitioner’s current principal office address is 25200 Telegraph Road, Suite 400, Southfield, MI 48033. 2. Petitioner is a party in interest with respect to the property taxes for real property located in the City of Flint, County of Genessee, Michigan, with tax parcel number 41-18-209- 058 (“Petitioner’s Property”). 3. Petitioner’s Property has an address of 800 E. Court Street, Flint, Michigan and is commonly known as Court Street Village. 4. Petitioner’s Property is a residential multifamily property that provides housing for low income seniors. As further described herein, Petitioner’s Property is subject to a governmental regulatory agreement that restricts eligibility for occupancy in Petitioner’s
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2 60650385.3 Property to low income seniors, all of whom receive governmental rent subsidies, which subsidies have the effect of reducing the amount of rent paid by such seniors to thirty percent of their income. 5. Petitioner’s Property consists of 149 residential housing units that were qualified, built or financed under section 202 of title II of the housing act of 1959, Public Law 86-372. 6. Specifically, Petitioner’s Property received a $7,450,000 Capital Advance award from HUD under Section 202 of title II of the housing act of 1959. 7. Petitioner has a regulatory agreement with the Michigan State Housing Development Authority. 8. Additionally, tenants at Petitioner’s Property benefit from governmental rent subsidies. 9. The Respondents are the City of Flint (the “City”), which assesses and collects property taxes on Petitioner’s Property, and the Michigan Department of Treasury (the “Department”). 10. The current 2025 assessed value, state equalized value and taxable value for Petitioner’s Property are each $1,730,200. 11. Petitioner’s Property is exempt under the General Property Tax Act (the “Act), MCL 211.1 et seq., including MCL 211.7d. 12. The Respondent City of Flint had granted exemption to Petitioner’s Property, however, the Department denied the exemption, which has resulted in the assessment at issue in this case. WHEREFORE, Petitioner requests that the Tax Tribunal enter an Order: 1) holding that Petitioner’s Property is exempt from taxation under the Act and reducing the values of
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3 60650385.3 Petitioner’s Property, including the taxable value, to zero; 2) requiring the correction of any applicable records and payment to Petitioner of any refunds attributable to such exemption, plus interest and costs; and 3) granting Petitioner any other relief to which it is entitled. HONIGMAN LLP Attorneys for Petitioner By:/s/ Stewart L. Mandell Stewart L. Mandell (P33781) Daniel L. Stanley (P57052) 39400 Woodward Avenue, Suite 101 Bloomfield Hills, MI 48304 (313) 465-7420 (517) 377-0714 slmandell@honigman.com dstanley@honigman.com Dated: May 28, 2025