Motion to Amend 2026 and POS - Sam's Battle Creek (25-002394).pdf
Sams Real Estate Business Trust, Petitioner Vs. City Of Battle Creek, Respondent · 25-002394-TT
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STATE OF MICHIGAN DEPARTMENT OF LICENSING & REGULATORY AFFAIRS MICHIGAN TAX TRIBUNAL Sam’s Real Estate Business Trust, Petitioner, MTT Docket No. 25-002394 v City of Battle Creek, Respondent. Jackie J. Cook (P68781) Daniel L. Stanley (P57052) Honigman LLP Attorneys for Petitioner 2290 First National Bldg. 660 Woodward Avenue Detroit, MI 48226-3506 (313) 465-7270 jcook@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.com soloughlin@hallahanlaw.com kmelcher@hallahanlaw.com Motion to Amend Petition to Contest 2026 Assessed Value, State Equalized Value, and Taxable Value Petitioner, Sam's Real Estate Business Trust, through its attorneys, Honigman LLP, moves to amend the Petition in this matter to include the following: 1. In 2026, Respondent determined the taxable value of Petitioner’s Property to be $3,636,030 and Respondent assessed Petitioner’s Property at $3,876,400, which will result in a state equalized value of the same amount, based upon the tentative equalization factor. 2. The 2026 assessment – including the state equalized and taxable values – imposed on Petitioner's Property, the taxes to be levied and collected on Petitioner’s Property, and the mode of assessment adopted by Respondent are invalid, unlawful, and operate as a fraud on Petitioner, because they
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75723892.1 a. Exceed amounts permitted by the Michigan Constitution and applicable statutes; b. Are calculated at or derived from higher percentages of true cash value than permissible under the Michigan Constitution and applicable statutes; c. Are based on the application of wrong principles and an erroneous determination of the true cash value of that portion of Petitioner's Property that is taxable under Michigan law, if any; and d. Discriminate against Petitioner and deny Petitioner its constitutional rights to uniformity, equal protection, and due process of law. WHEREFORE, Petitioner moves that this Motion be granted, and Petitioner requests that the Tribunal enter an Order: (i) reducing the 2026 assessed value and state equalized value from $3,876,400 to $2,000,000; (ii) reducing the 2026 taxable value from $3,636,030 to $2,000,000; (iii) requiring payment to Petitioner of the refunds attributable to such reductions, plus interest and costs; and (iv) awarding Petitioner any other relief to which it is entitled. Dated: May 28, 2026 Respectfully submitted, Honigman LLP Attorneys for Petitioner By: _______________________________________ Jackie J. Cook (P68781) Daniel L. Stanley (P57052) 2290 First National Bldg. 660 Woodward Avenue Detroit, MI 48226-3506 (313) 465-7270 jcook@honigman.com dstanley@honigman.com
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75723892.1 STATE OF MICHIGAN DEPARTMENT OF LICENSING & REGULATORY AFFAIRS MICHIGAN TAX TRIBUNAL Sam’s Real Estate Business Trust, Petitioner, MTT Docket No. 25-002394 v City of Battle Creek, Respondent. Jackie J. Cook (P68781) Daniel L. Stanley (P57052) Honigman LLP Attorneys for Petitioner 2290 First National Bldg. 660 Woodward Avenue Detroit, MI 48226-3506 (313) 465-7270 jcook@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.com soloughlin@hallahanlaw.com kmelcher@hallahanlaw.com Proof of Service Lisa Joseph affirms that on May 28, 2026 she served a copy of Petitioner's Motion to Amend Petition to Contest 2026 Assessed Value, State Equalized Value, and Taxable Value and this Proof of Service in connection with the above-entitled cause upon the following: Laura M. Hallahan (P42101) Seth A. O’Loughlin (P80257) Kelsea M. Melcher (P85821) Hallahan & Associates, P.C. Attorneys for Respondent lhallahan@hallahanlaw.com soloughlin@hallahanlaw.com kmelcher@hallahanlaw.com via electronic mail. /s/ Lisa Joseph___________________________ Dated: May 28, 2026_____ Lisa Joseph