ID Capital LLC severed motion.pdf
Id Capital LLC, Petitioner Vs. City Of Detroit, Respondent · 24-004251-TT
Text extracted from the reviewed PDF, organized by page. OCR and reading order may contain errors; confirm details in the PDF below.
Page 1
RECEIVED SEP 80 2025 Traninfo:4606 260591031 09/29/25 MICHIGAN TAX TRIBUNAL Chkfi: 1853 Amt: $50.00 ID: POLTER LAW GROUP STATE OF MICHIGAN DEPT OF LICENSING & REGULATORY AFFAIRS MICHIGAN OFFICE OF ADMINISTRATIVE HEARINGS AND RULES ID Capital LLC Petitioner, Vv. City of Detroit, Respondent. STEPHEN POLTER (P72591) POLTER LAW GROUP Attorneys for Petitioner 2600 W Big Beaver, Ste L100 Troy, MI 48084 248-213-6800 248-213-6801 (fax) spoltes@poltetlaw.com MICHIGAN TAX TRIBUNAL MTT DOCKET: 24-002460 MOTION TO SEVER KEVIN RICHARD, ESQ. CITY OF DET. CORP COUNSEL Attorneys fot Respondent CAYMC - 2 Woodwatd Ave., Ste 500 Detroit, MI 48226 313-237-3039 313-224-5505 yunp@detroitmi.gov Petitioner, through its counsel, Poltet Law Group, and pursuant to MIT R 79210231, hereby moves this Tribunal for an Otdet seveting Parcel # 22016636-41 from the other two (2) contiguous parcels (22121161-7 and 22121168), and requests that this Court allow for a sepatate petition accordingly. (attached heteto) addressing that seveted parcel to proceed BACKGROUND and PROCEDURAL HISTORY On or about May 31, 2024, Petitioner, through its counsel, Polter Law Group, filed a
Page 2
In the interim, the entire three-parcel property tax appeal was settled among the parties (see respective stipulations attached hereto). Upon Counsel inquiting of the MTT as to the proper remedy, it was advised to do the following: 1. File this Motion to Sever; 2. File an amended petition for that one non-contiguous parcel as mote fully desctibed above; 3. File two stipulations, as follows: a. Two contiguous parcels; b. One non-contiguous parcel. REQUEST FOR RELIEF and CONCLUSION Petitioner, therefore, respectfully tequests that the Tribunal issue an order granting the severing accordingly, so that each of the two may be addressed sepatately in a manner that promotes efficiency, clatity, and faimess. WHEREFORE, Petitioner requests that the Michigan Tax Tribunal grant this Motion and sever fot sepatate determination, (all of which ultimately ate settled according to the enclosed stipulations).
Page 3
ATT STATE OF MICHIGAN GRETCHEN WHITMER DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS MARLON 1. BROWN, DPA GOVERNOR LANSING DIRECTOR D Caplal LLC : MICHIGAN TAX TRIBUNAL Petitioner(s) v MTT Docket No.24-00-— City of Detroit , Respondent(s) ENTIRE TRIBUNAL PROPERTY TAX PETITION 1. Property Parcel No: 22016636-41 (If more than one parcel is at issue, attach a completed Multiple Parcel Petition Form addressing all other parcels at issue.) 2. The property identified above is x__real ____personal. 3. If more than one parcel of real property is under appeal, are the properties contiguous? ___ Yes ___ No. (If no, separate Petitions are required for each non- contiguous parcel.) 4. Are all of the parcels of personal property located on a parcel of real property under appeal? ___ Yes ___No. (If no, separate Petitions are required for each parcel of personal property not located on a parcel of real property under appeal.) 5. If parcels of personal property are under appeal, when were the personal property statements filed by parcel number (attach additional page if necessary):
Page 4
MTT Docket No, 24-00-— Page 3 of 4 15. If more than the current tax year is being appealed, list the separate and specific facts upon which Petitioner relies to invoke the Tribunal's authority over the prior tax year or years (attach additional page if necessary): 16. The values for the property identified above as established by Respondent's Board of Review are: Tax Year True Cash Value Assessed Value Taxable Value 2024 4,177,200 2,088,600 173,790 17. Petitioner contends that the values for the property identified above are: Tax Year True Cash Value State Equalized Value Taxable Value 2024 3,000,000 1,500,000 173,790 18. The values in dispute for the property identified above are: Tax Year True Cash Value State Equalized Value Taxable Value 2024 1,177,200 588,600 0 19. Petitioner requests the following relief (attach additional page if necessary). Reduction of SEV accordingly
Page 5
MTT Docket No. 24-00-—- Page 4 of 4 Sign titigner's A thorized Represefale of) irons, attoner: = ST Printed Name of Petitioner's Authorized Replesentative or, if none, Petitioner: Stephen Polter (P72591) Email Address: spolter@polteriaw.com Mailing Address: 2600 W Big Beaver, Ste L100, Troy, MI 48084 Telephone Number; 248-213-6800 Date: Aug 28, 2025
Page 6
STATE OF MICHIGAN GRETCHEN WHITMER DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS MARLON |. BROWN, DPA GOVERNOR LANSING DIRECTOR ID Capital LLC, MICHIGAN TAX TRIBUNAL Petitioner, v MTT Docket No. 24-002460 City of Detroit, Presiding Judge Respondent. Jason C. Grinnell ORDER PARTIALLY GRANTING JOINT MOTION TO EXTEND ORDER REMOVING CASE FROM SEPTEMBER 16 — 30, 2025 PREHEARING GENERAL CALL ORDER PLACING CASE ON JANUARY 16 — 30, 2026 PREHEARING GENERAL CALL On May 12, 2025, respective counsel filed a joint motion requesting the Tribunal extend the May 20, 2025 deadline for the filing of valuation disclosures in this case. Inthe motion, respective counsel seek a 150-day extension to continue settlement negotiations. The Tribunal has considered the motion and the case file and finds that the parties have shown good cause and granting a 120-day extension will facilitate the efficient administration of justice by providing the parties additional time to conduct discovery, engage in settlement negotiations, and prepare their cases for hearing. Therefore, IT IS ORDERED the parties’ Joint Motion to Extend is PARTIALLY GRANTED. IT IS FURTHER ORDERED that this case is REMOVED from the September 16 — 30, 2025 Prehearing General Call. IT IS FURTHER ORDERED that this case is PLACED on the January 16 — 30, 2026
Page 7
MTT Docket No. 24-002460 Page 2 of 2 IT 1S FURTHER ORDERED that the parties must file and exchange their prehearing statements by September 19, 2025. Witnesses will not be allowed to testify unless disclosed in the Prehearing Statement and the Prehearing Statement is furnished in accordance with this Order except upon a finding of good cause by the Tribunal. Failure to file the Prehearing Statement will result in holding a party or patties in default, as provided by TTR 237. IT IS FURTHER ORDERED that “Pre-Valuation Disclosure” discovery is CLOSED on September 19, 2025, which means all discovery has been requested, all motions to compel have been filed and resolved, and all requested or ordered discovery has been exchanged by that date. Discovery relative to the valuation disclosure prepared for purposes of litigating this case or the valuation expert that prepared that valuation disclosure is not permitted during "Pre-Valuation Disclosure” discovery. IT IS FURTHER ORDERED that "Post-Valuation Disclosure” discovery is CLOSED on January 16, 2026, which means all discovery has been requested, all motions to compel have been filed and resolved, and all requested or ordered discovery has been exchanged by that date. “Post-Valuation Disclosure” discovery is limited to the opposing party's valuation disclosure, the opposing party's valuation expert, and the witnesses identified in the opposing party's prehearing statement. IT IS FURTHER ORDERED that a case listed on this call that is not scheduled for a date certain Prehearing Conference during the time frame indicated above may be scheduled for a date certain Prehearing Conference at any time subsequent to the completion date for this Prehearing General Call. Parties will, however, be notified in writing approximately one week before they are scheduled to appear. Entered: May 19, 2025 By // — . p- jeg / — PROOF OF SERVICE | certify that a copy of the foregoing was sent on the entry date indicated above to the parties or their attorneys or authorized representatives, if any, utilizing either the mailing or email addresses on file, as provide by those parties, attorneys, or authorized representatives. By: Tribunal Clerk
Page 8
STATE OF MICHIGAN DEPARTMENT OF LICENSING & REGULATORY AFFAIRS MICHIGAN TAX TRIBUNAL ID CAPITAL LLC, Petitioner, v MTT Docket No. 24-002460 CITY OF DETROIT, Respondent. Stephen Polter (P72591) Kevin C. Richard (P43417) Polter Law Group City of Detroit Law Department Attorneys for Petitioner Attorneys for Respondent 2600 W. Big Beaver Road, Suite L100 Coleman A. Young Municipal center Troy, MI 48084 2 Woodward Avenue, Suite 500 (248) 213-6800 Detroit, MI 48226 spolter@polterlaw,com (313) 237-3061 richkc@detroitmi.gov FIRST JOINT MOTION TO EXTEND VALUATION DISCLOSURE DEADLINES, FOR RELATED RELIEF, AND FOR IMMEDIATE CONSIDERATION Through their respective counsel, the Parties state as follows for this Motion: 1. Currently at issue in this case is the 2024 property taxation of commercial real property in the City of Detroit. 2. This case is currently scheduled in accordance with the Tribunal’s September 16- 30, 2025 Prehearing General Call and Order of Procedure, with a May 20, 2025 filing deadline for valuation disclosures and prehearing statements. With respect to these deadlines, neither
Page 9
First Joint Motion to Extend Valuation Disclosure Deadlines, For Related Relief, and for Immediate Consideration MTT Docket No. 24-0024460 3. The Parties have discussed this case and its valuation issues on a number of occasions. The parties now desire additional time to try to resolve this case without having to incur the costs of valuation disclosures, as well as the significant expenses and time of a hearing. 4. The Parties are optimistic about amicably resolving this case if the Tribunal grants this Motion and permits the additional time that the Parties are requesting for this case. S. Given the foregoing, and that it will greatly assist the Parties and increase the likelihood that this case can be settled without a hearing, the Parties are asking the Tribunal to grant this motion by entering an Order placing this case on the February 17-27, 2026 Prehearing General Call And Order Of Procedure and making the case subject to the deadlines and procedures established in that Order, including the October 21, 2025 deadline for the filing and exchange of valuation disclosures and prehearing statements, 6. Granting this motion is proper under Tax Tribunal Act Section 32(c), MCL 205.732(c), which provides in pertinent part: "The tribunal's powers include, but are not limited to, all of the following: ... (¢) Granting other relief or issuing writs, orders, or directives that it deems necessary or appropriate in the process of disposition of a matter over which it may acquire jurisdiction.” 7. Granting this Motion also is proper under the Tribunal’s February 18, 2022 Newsletter, MTT 2022-3. Newsletter MTT 2022-3 states in pertinent part: “the Tribunal will
Page 10
First Joint Motion to Extend Valuation Disclosure Deadlines, For Related Relief, and for Immediate Consideration MTT Docket No. 24-0024460 8. Additionally, in a number of cases that were similarly situated to this case, and even in cases that involved much smaller properties, in recent times the Tribunal has granted much the same relief as the Motion requests here. 9. The Parties are requesting immediate consideration because May 20, 2025 is this case’s current deadline for the filing and exchange of valuation disclosures and satisfying that deadline could be challenging. 10. The Tribunal should grant this Motion, which establishes good cause. WHEREFORE, the Parties request that the Tribunal immediately consider this Motion and grant it by entering an Order placing this case on the February 17-27, 2026 Prehearing General - Call And Order Of Procedure and making this case subject to the deadlines and procedures established in that Order, including the October 21, 2025 deadline for the filing and exchange of valuation disclosures and prehearing statements. Respectfully Submitted, POLTERYLAW GROUP CITY OF DETROIT LAW DEPARTMENT Attorneys for Respondent, oI” By:/s/ Kevin C. Richard Attorneyj for Petitioner, By: Stephen Polter (P72591)/ \) ~ Kevin C. Richard (P43417) 2600 W. Big Beaver Road, Suite L100 Coleman A. Young Municipal Center Troy, MI 48084 2 Woodward Avenue, Suite 500 (248) 213-6800 Detroit, MI 48226 spolter@polterlaw,com (313) 237-3061
Page 11
STATE OF MICHIGAN DEPARTMENT OF LICENSING & REGULATORY AFFAIRS MICHIGAN OFFICE OF ADMINISTRATIVE HEARINGS AND RULES MICHIGAN TAX TRIBUNAL ID CAPITAL LLC, Vv. Petitioner, Docket No. 24-002460 CITY OF DETROIT, Respondent. ANSWER RESPONDENT, CITY OF DETROIT, for its Answer to the Petition filed in this matter states as follows: 1. 2. Respondent admits. Respondent admits. . Respondent denies as untrue. A review of city records indicates not all of the subject parcels are contiguous. No response necessary. No response necessary. Respondent admits. No response required.
Page 12
10. Respondent admits. 11. Respondent admits. 12. Respondent admits. 13. Respondent admits only that Petitioner’s instant Tax Tribunal appeal alleges issues involving true cash, taxable values and uniformity, however, Respondent denies that any such allegations have merit. 14. Respondent admits. 15. No response necessary. 16. Respondent admits. 17. Respondent neither admits nor denies as Respondent lacks sufficient knowledge or information to form a belief as to the truth of the allegation. 18. Based solely upon Petitioner’s unsubstantiated value contentions Respondent admits. 19. Prayer for relief. No response required. 20. Respondent denies as untrue AFFIRMATIVE DEFENSES Respondent further asserts that Petitioner's claims are barred, in whole or in part, by: 1. Petitioner’s claims are barred by the applicable statute of limitations. 2. Petitioner has failed to state a claim for which relief may be granted. 3. Petitioner lacks standing.
Page 13
WHEREFORE, Respondent City of Detroit respectfully requests that this Honorable Tribunal dismiss the petition in this matter and award costs and attorney fees. Respectfully Submitted, Is! Kevin C. Richard Kevin C. Richard (P43417) Perry L. Yun (P39446) City of Detroit Law Department Coleman A. Young Municipal Center 2 Woodward Avenue, Suite 500 Detroit, Michigan 48226 (313) 237-3061 Dated: July 31, 2024
Page 14
STATE OF MICHIGAN
DEPARTMENT OF LICENSING & REGULATORY AFFAIRS
MICHIGAN OFFICE OF ADMINISTRATIVE HEARINGS AND RULES
MICHIGAN TAX TRIBUNAL
ID CAPITAL LLC,
Petitioner,
v.
Docket No. 24-002460
CITY OF DETROIT,
Respondent.
/
PROOF OF SERVICE
On July 31,2024,
I mailed by first class mail a copy of Respondent’s Answer with Affirmative
Defenses in the instant matter to:
Steven Polter
2600 West Big Beaver, Suite L100
Troy, Michigan 48084
[ declare that the statement above is true to the best of my information, knowledge, and belief.
{sf Kevin C. Richard
Kevin C. Richard (P43417)
Senior Assistant Corporation Counsel
City of Detroit Law Department
Coleman A. Young Municipal Center
2 Woodward Avenue, Suite 500
Dated: July 31, 2024
Detroit, Michigan 48226Page 15
STATE OF MICHIGAN GRETCHEN WHITMER DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS MARLON |. BROWN, DPA GOVERNOR LANSING DIRECTOR ID Capital LLC, Petitioner, MICHIGAN TAX TRIBUNAL \ MTT Docket No.: 24-002460 City of Detroit, Respondent. NOTICE OF DOCKET NUMBER TAKE NOTICE that an Entire Tribunal petition has been filed and the above-noted docket number has been assigned to that petition. This docket number shall be noted on the petition and the petition shall be served within 45 days of the issuance of this Notice, as required by TTR 221 and MCL 205.735a, even if the petition was served when filed. A proof of service shall also be filed with the Tribunal within 45 days of the issuance of this Notice evidencing the service of the petition. If you submitted a proof of service with the petition, you must still serve the petition and file a second proof of service including the docket number, pursuant to this Notice. Failure to serve the petition and file a proof of service within 45 days of the issuance of the Notice may result in the dismissal of this case. Under TTR 229(1), “[tihe respondent shall file an answer or responsive motion within 28 days after the date of service of the petition with noted docket number.” Failure to do so will result in Respondent being placed in default. The docket number also needs to be noted on all other documents submitted in this case. Further, the assignment of the docket number does not mean that the Tribunal has authority over the petition or that the petition complies with statutory requirements or the Tribunal's rules. By: __ Tribunal Clerk Entered: June 14, 2024 PROOF OF SERVICE 1 certify that a copy of the foregoing was sent on the entry date indicated above to the
Page 16
STATE OF MICHIGAN GRETCHEN WHITMER DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS MARLON I. BROWN, DPA GOVERNOR LANSING DIRECTOR iD Capital LLC , MICHIGAN TAX TRIBUNAL Petitioner(s) v MTT Docket No. 24~00 24g ¢ City of Detroit , Respondent(s) ENTIRE TRIBUNAL PROPERTY TAX PETITION 1. Property Parcel No: See Multi Contiguous Parcel Petition Form attached (if more than one parcel is at issue, attach a completed Multiple Parcel Petition Form addressing all other parcels at issue.) - 2. The property identified above is X real __ personal. 3. If more than one parcel of real property is under appeal, are the properties contiguous? x__ Yes ___No. (If no, separate Petitions are required for each non- contiguous parcel.) 4. Are all of the parcels of personal property located on a parcel of real property under appeal? ___Yes ___ No. (If no, separate Petitions are required for each parcel of personal property not located on a parcel of real property under appeal.) 5. If parcels of personal property are under appeal, when were the personal property statements filed by parcel number (attach additional page if necessary):
Page 17
+ o MTT Docket No. 4-4 ~ THe Page 2 of 4 8. 10. 11. 12. 13. If a protest was required and no protest was made, list the separate and specific facts upon which Petitioner relies to invoke the Tribunal's authority over the assessment or assessments at issue (attach additional page if necessary): If the appeal was not submitted by the deadline for the filing of an appeal for the classification or classifications of the properties at issue (i.e., May 31 or July 31 of the tax year involved), list the separate and specific facts upon which Petitioner relies to invoke the Tribunal's authority over the assessment or assessments at issue (attach additional page if necessary): The property or properties at issue are located in Wayne County. The property or properties’ address is: 19301, 19255 Shiawasee Det MI The assessment or assessments at issue were established by the (applicable local governmental unit): City of Detroit Petitioner's legal residence or principal office address is: 1074 Seyburn St Detroit Mi 48214 This appeal involves issues relating to the (check all that are applicable): x the property or properties’ true cash and taxable values the property or properties’ taxable value only If the property or properties’ taxable value is at issue, is there a dispute as to the value of an addition or loss? __ Yes ___ No
Page 18
MTT Docket No. “Zi JULY gp, Page 3 of 4 15. If more than the current tax year is being appealed, list the separate and specific facts upon which Petitioner relies to invoke the Tribunal's authority over the prior tax year or years (attach additional page if necessary): 16. The values for the property identified above as established by Respondent's Board of Review are: Tax Year True Cash Value Assessed Value Taxable Value 2024 attached 17. Petitioner contends that the values for the property identified above are: Tax Year True Cash Value State Equalized Value Taxable Value 2024 18. The values in dispute for the property identified above are: Tax Year True Cash Value State Equalized Value Taxable Value 2024 19. Petitioner requests the following relief (attach additional page if necessary): Reduction of TCV and SEV/TV accordingly
Page 19
MTT Docket No. ‘24 ~ OU T4j ic Page 4 of 4 presentative or, if none, Petitioner: aa Tal “01 Printed Name of Petitioner's Authorized Representative or, if none, Petitioner: Stephen Polter, JO, MBA Email Address: spoiter@polterlaw.com Mailing Address: - 2600 W Big Beaver, Ste L100 Troy, Mi 48084 Telephone Number: 2482136800 Date: May 13, 2024
Page 20
STATE OF MICHIGAN GRETCHEN WHITMER DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS MARLON I. BROWN, DPA GOVERNOR LANSING DIRECTOR 1D Capital LLC , MICHIGAN TAX TRIBUNAL Petitioner, v MTT Docket No. 2 - BUZ4 0 City of Detroit , Respondent. MULTIPLE PARCEL PETITION FORM 1 OF 1 1. The classification of the property identified herein as established by Respondent's Board of Review is: Tax Year Parcel Number Real/Personal Classification 2024 22121161-7 Real 201 Comm 2024 22121168 Real 201 Comm 2024 22016636-41 Real 201 Comm 2. The values for the property identified herein as established by Respondent's Board of Review are: Tax Year | Parcel Number | True Cash Value | Assessed Value | Taxable Value 2024 22121161-7 1,810,200 905,100 112,963 2024 22121168 2,182,400 1,091,200 112,963 2024 22016636-41 4,177,200 2,088,600 173,790
Page 21
MTT Docket No._ 2AM - 6374p Page 2 of 2 3. Petitioner contends that the values for the property identified herein are: Tax Year | Parcel Number | True Cash Value | State Equalized Value | Taxable Value 2024 22121161-7 1,200,000 600,000 112,963 2024 22121168 1,400,000 700,000 122,893 2024 22016636-41 3,000,000 1,500,000 173,790 4. The values in dispute for the property identified herein are: Tax Year | Parcel Number | True Cash Value | State Equalized Value | Taxable Value 2024 221211617 610,000 305,100 0 2024 22121168 300,000 391,200 0 2024 22016636-41 1,177,200 588,600 0
Page 22
STATE OF MICHIGAN GRETCHEN WHITMER DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS MARLON I. BROWN, DPA GOVERNOR LANSING DIRECTOR ID Capital LLC , MICHIGAN TAX TRIBUNAL Petitioner(s) v MTT Docket No. 24-002460 City of Detroit , Respondent(s) PROOF OF SERVICE FOR PROPERTY TAX PETITION *To be filed after the Tribunal issues the Notice of Docket Number* Stephen Polter states that on July 3, 2024 he/she [Name of person serving/mailing petition) [date of service] served a copy of the Petition relative to the above-captioned matter upon: [Provide name and address of the following entities] 1. Assessor (via certified mail). CAYMC Bidg., 2 Woodward Ave., Ste 130, Detroit, MI 48226 2. City Clerk or Township Supervisor/Clerk (via certified mail): CAYMC Bidg., 2 Woodward Ave., Ste 200, Detroit, MI 48226 3. County Equalization Director (via first class mail or personal service): Wayne County 400 Monroe, 5th Fir., Detroit Mi 48226 4. County Clerk (via first class mail or personal service): 2 Woodward Ave., Det. Ml 48226 5.- Secretary of the local school board (via first class mail or personal service): 3011 W Grand Blvd, Detroit, Ml 48202 6. State Treasurer (via first class mail): Michigan Department of Treasury, State Treasurer
Page 23
L f i 2 Bolte fin Cerny 2600 W. Bic BEAVER RD, Lc Suite L 100 BL TROY, MI “5084 ‘