Sams v Battle Creek - Petition (25-002394).pdf

Sams Real Estate Business Trust, Petitioner Vs. City Of Battle Creek, Respondent · 25-002394-TT

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25-0089 

60916133.1 

STATE OF MICHIGAN 

DEPARTMENT OF LICENSING & REGULATORY AFFAIRS 

MICHIGAN TAX TRIBUNAL 

Sam's Real Estate Business Trust, 

Petitioner, 

v. 

MTT Docket No. 25-002394 

 

[Parcel No(s). 0086-00-020-0] 

Battle Creek, 

Respondent. 

_________________________/ 

Michael B. Shapiro (P20282) 

Daniel L. Stanley (P57052) 

Honigman LLP 

Attorneys for Petitioner 

39400 Woodward Avenue 

Suite 101 

Bloomfield Hills, MI 48304-5151 

(313) 465-7622 

mshapiro@honigman.com 

dstanley@honigman.com 

 

 

Laura M. Hallahan (P42101) 

Seth A. O’Loughlin (P80257) 

Kelsea M. Melcher (P85821) 

Hallahan & Associates, P.C. 

Attorneys for Respondent 

1750 S. Telegraph Road 

Suite 202 

Bloomfield Hills, MI 48302 

(248) 731-3089 

lhallahan@hallahanlaw.colm 

soloughlin@hallahanlaw.com 

kmelcher@hallahanlaw.com 

 

 

SEVERED PETITION 

Sam's Real Estate Business Trust (“Petitioner”), through its attorneys, Honigman LLP, 

says: 

1. 

Petitioner's principal office address is Property Tax Department, 2608 SE J Street, 

Suite 2, Bentonville, AR 72716-0555. Petitioner is a party in interest with respect to property taxes 

on tax parcel no(s). 0086-00-020-0 ("Petitioner's Property"), also known as Sams Club Store

2 

60916133.1 

US06429 at 12737 Cotton Lake Road located in Calhoun County, Michigan. If this petition 

includes more than one (1) real property tax parcel, the tax parcels are contiguous. 

2. 

Respondent, Battle Creek, assesses and collects property taxes on Petitioner's 

Property. 

3. 

In 2025, Respondent determined the taxable value of Petitioner's Property to be 

$3,540,439 and assessed Petitioner's Property at $3,690,500, 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 

presently used or available for use for Retail purposes. Petitioner believes that Petitioner's Property 

was originally designed to be used for Retail purposes. 

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. 

If P.A. 174 of 2006 requires a board of review protest for Petitioner’s Property, a 

board of review protest was filed in March, 2025. 

8. 

The 2025 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 

and operate as a fraud upon the taxpayer 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;

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60916133.1 

(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. 

WHEREFORE, Petitioner requests that the Tax Tribunal enter an Order reducing the 2025 

taxable value of Petitioner's Property from $3,540,439 to $2,027,000, and reducing the 2025 

assessed and state equalized value of Petitioner's Property from $3,690,500 to $2,027,000, and 

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

and costs.

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60916133.1 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Dated: June 13, 2025 

 

Respectfully submitted, 

 

HONIGMAN LLP 

Attorneys for Petitioner 

 

 

 

By: _______________________________________ 

 

Michael B. Shapiro (P20282) 

 

Daniel L. Stanley (P57052) 

39400 Woodward Avenue 

Suite 101 

Bloomfield Hills, MI 48304-5151 

(313) 465-7622 

mshapiro@honigman.com 

dstanley@honigman.com 

 

/s/ Daniel L. Stanley

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