Petition 2025 - Fraser Pointe (Eisemann) - AV Only.pdf

Fraser Pointe Manor Apartments LLC, Petitioner Vs. City Of Fraser, Respondent · 25-001836-TT

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25-0090 

60685604.1 

STATE OF MICHIGAN 

DEPARTMENT OF LICENSING & REGULATORY AFFAIRS 

MICHIGAN TAX TRIBUNAL 

Fraser Pointe Manor Apartments LLC, 

Petitioner, 

v. 

City of Fraser, 

Respondent, 

MTT Docket No. ________ 

Parcel No. 03-14-05-227-038 

Stewart L. Mandell (P33781) 

Honigman LLP 

Attorneys for Petitioner 

39400 Woodward Avenue, Suite 101 

Bloomfield Hills, MI 48304-5151 

(313) 465-7420 

slmandell@honigman.com

Petition 

Fraser Pointe Manor Apartments LLC (“Petitioner”), through its attorneys, Honigman 

LLP, says: 

1. 

Petitioner's principal office address is 21348 Telegraph Road, Suite 200, 

Southfield, MI 48033. Petitioner is a party in interest with respect to property taxes on tax parcel 

number 03-14-05-227-038 ("Petitioner's Property"), with an address of 18600 14 Mile Rd., Fraser, 

located in Macomb County, Michigan. 

2. 

Respondent, City of Fraser, assesses and collects property taxes on Petitioner's 

Property.

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60685604.1 

3. 

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

$965,139 and assessed Petitioner's Property at $1,791,800, 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 commercial purposes. Petitioner believes that Petitioner's 

Property was originally designed to be used for commercial purposes. 

5. 

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

uniformity. 

6. 

No March Board of Review protest was required for Petitioner’s Property. 

7. 

The 2025 assessment imposed on Petitioner's Property is invalid and unlawful for 

the reasons that: 

(a) 

The assessment, including state equalized value, will exceed the amount 

permitted by the Michigan Constitution and applicable statutes; 

(b) 

The assessment, including state equalized value, will be at a higher 

percentage of true cash value than permissible under the Michigan Constitution and applicable 

statutes; 

(c) 

The assessment, including state equalized value, is based upon an erroneous 

determination of the true cash value of that portion of Petitioner's Property that is taxable under 

Michigan law, and is based upon the application of wrong principles; and, 

(d) 

The assessment, including state equalized 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.

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60685604.1 

8. 

Petitioner's Property has multifamily units and to the best knowledge of the 

undersigned, Petitioner's Property is not subject to governmental regulatory agreements or a 

subsidy. 

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

assessed and state equalized value of Petitioner's Property from $1,791,800 to $1,400,000; and 

(ii) awarding Petitioner any other relief to which it is entitled. 

Dated: May 29, 2025 

Respectfully submitted, 

HONIGMAN LLP 

Attorneys for Petitioner 

By: _______________________________________ 

Stewart L. Mandell (P33781) 

39400 Woodward Avenue, Suite 101 

Bloomfield Hills, MI 48304-5151 

(313) 465-7420 

slmandell@honigman.com

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