The Groves of Whitmore v Northfield - Petition (2026).pdf

The Groves Of Whitmore Lake LLC Petitioner Vs. Township Of Northfield Respondent · 26-000455-TT

← View full record

Text extracted from the reviewed PDF, organized by page. OCR and reading order may contain errors; confirm details in the PDF below.

STATE OF MICHIGAN 

DEPARTMENT OF LICENSING & REGULATORY AFFAIRS 

MICHIGAN TAX TRIBUNAL 

The Groves of Whitmore Lake LLC, 

Petitioner, 

Vv. 

MTT Docket No. 

Parcel No. B-02-20-400-003 

Northfield Twp., 

Respondent. 

PETITION 

The Groves of Whitmore Lake LLC (“Petitioner”), through its attorneys, HONIGMAN 

LLP, says: 

1. 

Petitioner's principal office address is 17800 Laurel Park Drive North, Suite 200C, 

Livonia, MI 48152. 

Petitioner is a party in interest with respect to property taxes on tax parcel 

number B-02-20-400-003 ("Petitioner's Property"), located in Washtenaw County, Michigan. 

2. 

Respondent, Northfield Twp., assesses and collects property taxes on Petitioner's 

Property. 

3. 

In 2026, Respondent determined the taxable value of Petitioner's Property to be 

$2,668,100 and assessed Petitioner's Property at $2,668,100, which will result in a state equalized 

value in the same amount based upon the tentative equalization factor. 

4. 

Petitioner's Property 

is classified as Commercial Real. 

Petitioner's Property 

is 

unimproved and could be used for future development. 

Petitioner believes that Petitioner's 

Property has been designed to be used for a future development. 

26-0003

5. 

This matter involves issues relating to: (a) valuation, (b) assessment, (c) taxable 

value and (d) uniformity. 

6. 

At this time, Petitioner believes, as it relates to taxable value, that there is a dispute 

relative to the value of a loss. 

7. 

The Tax Tribunal Act does not require a board of review protest for Petitioner’s 

Property. 

8. 

The 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 reasons that: 

(a) 

The assessment, 

including 

state equalized value and/or taxable value, 

exceeds the amount permitted by the Michigan Constitution and applicable statutes; 

(b) 

The assessment, including state equalized value and/or taxable value, are at 

higher percentages of true cash value than permissible under the Michigan Constitution and 

applicable statutes; 

(c) 

The assessment, including taxable value and/or state equalized value, are 

based upon an erroneous determination of the true cash value of that portion of Petitioner's 

Property that 

is taxable under Michigan law, and are based upon the application of wrong 

principles; and, 

(d) 

The 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. 

64070038.1

WHEREFORE, Petitioner requests that the Tax Tribunal enter an Order: (i) reducing the 

2026 assessed value and taxable value of Petitioner's Property from $2,668,100 to $1,400,000, (ii) 

requiring Respondent to pay Petitioner the refunds attributable to such reductions, plus interest 

and costs; and iii) granting Petitioner any other relief to which it is entitled. 

Respectfully submitted, 

HONIGMAN LLP 

Attorneys for Petitioner 

I) 

N 

fl 

By: 

© Hom, J 

Stewart L. Mandell (P33781) 

660 Woodward Avenue 

2290 First National Bldg. 

Detroit, MI 48226-3506 

(313) 465-7420 

slmandell@honigman.com 

Dated: April 

1, 2026 

64070038.1

← View full record