1113 Willard - Petition to MTT 2026.pdf

1115 Willard Street, LLC Petitioner Vs. City Of Ann Arbor Respondent · 26-002879-TT

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STATE OF MICHIGAN

 DEPARTMENT OF LICENSING & REGULATORY AFFAIRS

 MICHIGAN ADMINISTRATIVE HEARING SYSTEM

 MICHIGAN TAX TRIBUNAL



1115 WILLARD STREET, LLC,



 Petitioner,

v MTT Docket No. 26-____________



CITY OF ANN ARBOR, Parcel No. 09-09-28-311-014



 Respondent.



 Emily C. Palacios (P64941)

 David J. Szymanski (P86525)

 MILLER JOHNSON

 Attorney for Petitioner

 500 Woodward Avenue, Suite 3600

 Detroit, MI 48226

 (313) 672-6950

 palaciose@millerjohnson.com

 szymanskid@millerjohnson.com



 PETITION



 Petitioner, 1115 Willard Street, LLC, through its authorized representative, Miller



Johnson, submits this Petition and alleges as follows:



 GENERAL ALLEGATIONS



 1. Petitioner has its principal office located at 414 Huntington Place,



Ann Arbor, Michigan 48104, and is the taxpayer of the real property taxes for the commercial



property identified as Parcel No. 09-09-28-311-014 (the “Subject Property”).



 2. The address of the Subject Property at issue is 1113 Willard Street, Ann



Arbor, Michigan 48104.



 3. Respondent, City of Ann Arbor, established the assessments at issue in this



case, and it assesses and collects property taxes on the Subject Property.

4. Respondent is a municipality existing under the laws of the State of



Michigan.



 5. The Subject Property is real property.



 6. The Subject Property is classified as commercial.



 7. The tax year at issue is 2026.



 8. The values for the Subject Property identified above as established by



Respondent’s Board of Review are:



 State

 True Cash Assessed Taxable Equalized

 Value Value Value Value



 $7,839,200 $3,919,600 $3,919,600 $3,365,760



 9. Petitioner contends that Respondent’s 2026 assessed value and taxable



value adjustments exceeded the value added to the Subject Property by the market adjustment.



The assessed value and taxable value are higher than that of similar properties in the area. The tax



per square foot is double that of two similar properties purchased within same time (1336 Geddes



and 1316 Geddes) and a similar property newly constructed in 2025 (1346 Geddes). The tax per



square foot of the lot size is more than three times that of the three similar properties. All three



similar properties are located within one block of the Subject Property.



 10. Petitioner contends that the values for the Subject Property identified above



are no more than:



 State

 True Cash Assessed Taxable Equalized

 Value Value Value Value



 $4,000,000 $2,000,000 $2,000,000 $2,000,000



 11. At a minimum, the amounts in dispute are as follows:



 2

State

 True Cash Assessed Taxable Equalized

 Value Value Value Value



 $3,839,200 $1,919,600 $1,919,600 $1,365,760



 12. Respondent’s Board of Review denied Petitioner’s petition protesting the



assessed value and tentative taxable value of the Subject Property. See 2026 Board of Review



Decision attached as Exhibit A.



 13. This matter involves issues relating to: (a) valuation, (b) assessments,



(c) taxable value, (d) true cash value, and (e) state equalized value.



 14. The 2026 true cash value and taxable value imposed on the Subject Property



and the taxes to be levied and collected are incorrect, invalid, and unlawful for the following



reasons:



 a. The assessment, state equalized value, and/or taxable values thus imposed

 on the Subject Property are more than 50% of its true cash value in violation

 of the Michigan Constitution and applicable statutes;



 b. The assessment, state equalized value, and/or taxable values are higher

 percentages of true cash value than are permitted under the Michigan

 Constitution and applicable statutes; and



 c. The assessment, state equalized value, and/or taxable values are all

 incorrect.



 WHEREFORE, Petitioner requests that the Tax Tribunal hear this case and enter



an order finding no more than the following for the 2026 tax year for the Subject Property:



 State

 True Cash Assessed Taxable Equalized

 Value Value Value Value



 $4,000,000 $2,000,000 $2,000,000 $2,000,000



and directing Respondent to refund Petitioner any excess taxes, fees, and penalties paid, plus



interest and costs.



 3

MILLER JOHNSON

 Attorneys for Petitioner



Dated: July 28, 2026 By

 Emily C. Palacios (P64941)

 David J. Szymanski (P86525)

 500 Woodward Avenue, Suite 3600

 Detroit, MI 48226

 (313) 672-6950

 palaciose@millerjohnson.com

 szymanskid@millerjohnson.com



 4



MJ_ND 4921-4025-2864v1

Exhibit A

2026 BOARD OF REVIEW DECISION

 FROM

 734-794-6530 March 27, 2026

 CITY OF ANN ARBOR

 ASSESSOR'S OFFICE

 PO BOX 8647

 ANN ARBOR, MI 48107



 NAME AND ADDRESS OF OWNER OR PERSON NAMED ON ASSESSMENT ROLL: PROPERTY IDENTIFICATION: (Parcel Code required. Property address

 and legal description optional.):

 09-09-28-311-014 1113 WILLARD ST



 1115 WILLARD STREET, LLC

 414 HUNTINGTON PL W 70 FT OF S 27 FT OF E 132 FT LOT 3 & W 70 FT OF E 132

 ANN ARBOR MI 48104 FT LOT 4 EXC 14 FT E AND W BY 15 FT N AND S FROM NE

 COR BLK 1 RANSOM S SMITHS SECOND ADDITION



 THIS PROPERTY IS CLASSIFIED AS: 201 (COMMERCIAL-IMPROVED)



 Thank you for attending the March Board of Review.

 The Board has completed the review of parcel number 09-09-28-311-014 and made the following determination based on the

 information provided.



 Board of Review Comments: No Change/Denied



 2026 ORIGINAL ASSESSED VALUE 3,919,600



 2026 "BOARD OF REVIEW" ASSESSED VALUE 3,919,600



 (If the above amounts are the same, no revisions have occurred)



 2026 ORIGINAL TAXABLE VALUE 3,365,760



 2026 "BOARD OF REVIEW" TAXABLE VALUE 3,365,760



 2026 PRINCIPAL RESIDENCE EXEMPTION/QUALIFIED AG 0.0000



 Contact the Assessor's Office at the address listed above or call (734) 794-6530 if you have any questions.



 If you disagree with the decision of the Board of Review regarding the above values, further appeal may be made to the Michigan Tax

 Tribunal. The appeal deadline for Commercial Real, Industrial Real, Commercial Personal, Industrial Personal and Utility Personal Property

 is May 31. The appeal deadline for Residential Real Property is July 31.



 Michigan Tax Tribunal

 P.O. Box 30232

 Lansing, MI 48909

 517-335-9760

 www.michigan.gov/taxtrib/



Property Classification appeals ONLY may be appealed to the State Tax Commission:

 State Tax Commission

 Classification Appeals

 P.O.Box 30471

 Lansing MI 48909

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