Assembly I - 004-59-110-000 Hazelton Twp Petition.pdf

Assembly Solar I LLC Petitioner Vs. Township Of Hazelton Respondent · 26-001428-TT

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STATE OF MICHIGAN 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MICHIGAN TAX TRIBUNAL 

ENTIRE TRIBUNAL DIVISION 

 

ASSEMBLY SOLAR I, LLC 

 Petitioner, 

 

v. 

 

HAZELTON TOWNSHIP, 

 Respondent. 

____________________________________/ 

 

 

MTT Docket No. ______________ 

 

Parcel No. 004-59-110-000 

 

 

Ryan M. Shannon (P74535) 

Dickinson Wright PLLC 

Counsel for Petitioner 

123 W. Allegan St., Suite 900 

Lansing, MI 48933 

(517) 410-5443 

rshannon@dickinson-wright.com 

_____________________________________/ 

 

 

ENTIRE TRIBUNAL PROPERTY TAX PETITION 

 

1. This Petition concerns the 2026 values for the 

following parcel number (the “Subject Property”): 

004-59-110-000 

2. The Subject Property is industrial personal 

property located in the following Township (the 

“Respondent”): 

Hazelton Twp. 

3. The personal property statement for the Subject 

Property was filed with the local assessor on or before 

February 20, 2026. 

 

4. The assessment at issue was 

protested to the local board of review. The Tribunal 

has jurisdiction regardless as the property is classified 

as industrial personal property and a statement of 

assessable property was filed under section 19 of the 

general property tax act prior to the commencement of 

the board of review for the year involved. See MCL 

205.735a(4)(b).

MTT Docket No. ____________ 

Page 2 

5. The Subject Property is located in the following 

County: 

Shiawassee 

6. The parcel or parcels of real property with which the 

Subject Property is associated is/are: 

 

004-25-100-001-01 

(11300 

E. 

Riley 

Rd., 

Flushing, MI 48433) 

7. Petitioner is a party in interest with respect to the 

Subject Property. 

 

8. Petitioner’s principal tax address is 575 Fifth Ave., 

24th Floor, New York, NY 10017. 

 

9. This appeal involves issues relating to the Subject 

Property’s true cash and taxable values, and the 

uniformity of the Subject Property’s assessment as 

established by Respondent’s Board of Review. 

 

10. Respondent’s Board of Review established the 

following values for Subject Property for the 2026 tax 

year: 

 

a. True Cash Value: 

 $ 12,308,000 

b. Assessed and Taxable Values: 

 $ 6,154,000 

11. Petitioner contends that the 2026 values for the 

Subject Property should be as follows: 

 

a. True Cash Value: 

 $ 8,200,000 

b. State Equalized and Taxable Values: 

 $ 4,100,000 

12. The values in dispute for the 2026 tax year are 

thus as follows: 

 

a. True Cash Value 

 $ 4,108,000 

b. State Equalized and Taxable Values 

 $ 2,054,000 

13. The Subject Property is assessed at more than 50% 

of its true cash value. Among other things, 

Respondent has utilized a valuation methodology and 

depreciation tables that are inconsistent with the 

actual values and depreciation for the Subject 

Property.

MTT Docket No. ____________ 

Page 3 

 

WHEREFORE, Petitioner requests that the Tribunal issue an order reducing the 

values of the Subject Property consistent with Petitioner’s contentions of value in this 

Petition or to such other figure as is consistent with the valuation presented by the 

Petitioner at hearing in his matter. 

 

Submitted Respectfully, 

 

DICKINSON WRIGHT PLLC 

 

/s/ Ryan M. Shannon 

Ryan M. Shannon 

Dickinson Wright PLLC 

Counsel for Petitioner 

123 W. Allegan St., Suite 900 

Lansing, MI 48933 

(517) 410-5443 

 

 

Dated: May 26, 2026

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