Fourteen Farmington LLC.pdf

Fourteen Farmington LLC, Petitioner Vs. City Of Farmington Hills, Respondent · 25-002373-TT

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RECEIVED 

RECEIVED 

5 

. 

MAY 29 2025 

MAY 37 2005) 

Tee 

MICHIGAN TAX TRIBUNAL 

MICHIGAN TAX TRIBUNAL 

STATE OF MICHIGAN 

DEPARTMENT OF LICENSING & REGULATORY AFFAIRS 

MICHIGAN TAX TRIBUNAL 

Fourteen Farmington, LLC, 

Petitioner, 

Vv. 

MTT Docket No. 

. 

. 

. 

Parcel Nos. 22-23-04-228-010, 

City of Farmington Hills, 

deg py 1 

Respondent, 

22-23-04-228-019, 

22-23-04-228-020, and 

22-23-04-228-021 

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 

Fourteen Farmington, LLC (“Petitioner”), through its attorneys, Honigman LLP, says: 

1. 

Petitioner's principal office is at 251 E. Merrill, Suite 201, Birmingham, MI 48009. 

Petitioner is a party in interest with respect to property taxes on tax parcel numbers 22-23-04-228- 

010, 

22-23-04-228-011, 

22-23-04-228-019, 

22-23-04-228-020, 

and 

22-23-04-228-021 

(collectively, "Petitioner's Property"), with addresses that include 33493 Fourteen Mile Road, 

Farmington Hills, located in Oakland County, Michigan. The tax parcels are contiguous.

3. 

In 2025, Respondent set each assessed value and taxable value of Petitioner's 

Property at the values shown in the chart below. 

Also included in the chart are Petitioner’s 

requested values for 2025: 

Respondent's Original 

Petitioner's Requested 

2025 Values 

2025 Values 

Assessed/ 

Assessed/ 

Parcel No. 

State Equalized 

Taxable 

State Equalized 

Taxable 

22-23-04-228-010 

$318,280 

$264,020 

$222,700 

$222,700 

22-23-04-228-011 

$184,260 

$146,360 

$104,900 

$104,900 

22-23-04-228-018 

$141,120 

$112,480 

$87,100 

$87,100 

22-23-04-228-020 

$167,570 

$133,850 

$100,200 

$100,200 

22-23-04-228-021 

$215,480 

$171,090 

$141,050 

$141,050 

TOTALS 

$1,026,710 

$827,800 

$655,950 

$655,950 

4. 

The setting of each 2025 assessed value as shown will result in state equalized 

values in the same amounts based upon the tentative equalization factor. 

5. 

Petitioner’s Property is classified as commercial improved. 

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. 

6. 

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

value, and (d) uniformity. 

7. 

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

relative to the value of a loss. 

8. 

No board of review protest was required for Petitioner's Property. 

9. 

Each 2025 assessment, including state equalized value and taxable value, imposed

(a) 

Each 2025 assessment, including state equalized value and/or taxable value, 

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

(b) 

Each 2025 assessment, including state equalized value and/or taxable value, 

is at a higher percentage of true cash value than permissible under the Michigan Constitution and 

applicable statutes; 

(c) 

Each 2025 assessment, including taxable value and/or 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) 

Each 2025 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: 

(i) reducing each 2025 taxable value, assessed value, and state equalized value of Petitioner's 

Property to the requested values shown in the table in paragraph 3 above; (ii) requiring payment 

to Petitioner of the refunds attributable to such reductions, plus interest and costs; and (iii) 

awarding Petitioner any other relief to which it is entitled. 

Respectfully submitted, 

HONIGMAN LLP 

Attorneys for Petitioner 

YW

Honieman LLP 

COSTS ADVANCED ACCOUNT 

ne 

Invoice Date 

Invoice Number 

Invoice Narrative 

Payment Amount 

5/27/25 

ne 

99997/997594/SLM 

#%$700.00%** 

Filing Fee for Petition 

21074678.1

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