2026 Petition per Sever Order - Wal-Mart Clinton (26-002477).pdf
Wal-Mart Real Estate Business Trust Petitioner Vs. Township Of Clinton Respondent · 26-002477-TT
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Page 1
25-0013
76111651.1
STATE OF MICHIGAN
DEPARTMENT OF LICENSING & REGULATORY AFFAIRS
MICHIGAN TAX TRIBUNAL
Wal-Mart Real Estate Business Trust,
Petitioner,
v.
Clinton Twp.,
Respondent.
MTT Docket No. 26-002477
Parcel No. 16-11-05-226-006
Michael B. Shapiro (P20282)
Jackie J. Cook (P68781)
Honigman LLP
Attorneys for Petitioner
2290 First National Building
660 Woodward Avenue
Detroit, MI 48226
(313) 465-7622
mshapiro@honigman.com
jcook@honigman.com
Entire Tribunal Property Tax Petition
Wal-Mart Real Estate Business Trust (“Petitioner”), through its attorneys, Honigman LLP,
says:
1.
Petitioner hereby files this Entire Tribunal Property Tax Petition pursuant to and as
required by Michigan Tax Tribunal Order Severing 2026 Tax Year and Assigning it to Docket No.
26-002477, dated June 26, 2026.
2.
Petitioner's principal office address is Property Tax Department, 2608 SE J Street,
Suite 2, Bentonville, AR 72716-0555.
3.
Petitioner is a party in interest with respect to property taxes on tax parcel number
16-11-05-226-006 ("Petitioner's Property"), with an address of 18400 Hall Road, Clinton Twp.,Page 2
2 76111651.1 MI, located in Macomb County. 4. Respondent, Clinton Twp. - Macomb, assesses and collects property taxes on Petitioner's Property. 5. Respondent’s March board of review set the 2026 taxable value of Petitioner's Property at $5,310,780 and set the 2026 assessed value Petitioner's Property at $7,900,400, which will result in a state equalized value in the same amount based upon the tentative equalization factor. 6. Petitioner's Property is classified as commercial real. 7. Petitioner's Property is presently used or available for use for retail purposes. 8. Petitioner believes that Petitioner's Property was originally designed to be used for retail purposes. 9. This matter involves issues relating to: (a) valuation, (b) assessment, (c) taxable value, and (d) uniformity. 10. At this time, Petitioner believes, as it relates to taxable value, that there is a dispute relative to the value of a loss. 11. A Board of Review protest was not required for Petitioner’s Property. 12. 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 and operate as a fraud upon the taxpayer for the reasons that: (a) The 2026 assessment, including state equalized value and/or taxable value, exceeds the amount permitted by the Michigan Constitution and applicable statutes; (b) The 2026 assessment, including state equalized value and/or taxable value,
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3 76111651.1 is at a higher percentage of true cash value than permissible under the Michigan Constitution and applicable statutes; (c) The 2026 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) The 2026 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 the 2026 taxable value of Petitioner's Property from $5,310,780 to $3,300,000; (ii) reducing the 2026 assessed and state equalized value of Petitioner's Property from $7,900,400 to $3,300,000; (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: June 29, 2026 Respectfully submitted, HONIGMAN LLP Attorneys for Petitioner By: _______________________________________ Michael B. Shapiro (P20282) 2290 First National Building 660 Woodward Avenue Detroit, MI 48226 (313) 465-7622 mshapiro@honigman.com
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4 76111651.1 Dated: June 29, 2026 HONIGMAN LLP Attorneys for Petitioner By: _______________________________________ Jackie J. Cook (P68781) 2290 First National Building 660 Woodward Avenue Detroit, MI 48226 (313) 465-7270 jcook@honigman.com