Amended Petition 2026 (AV Only) - Harbortown Marina Detroit.pdf

Harborside Marina LLC Petitioner Vs. City Of Detroit Respondent · 26-001130-TT

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26-0009 

STATE OF MICHIGAN 

DEPARTMENT OF LICENSING & REGULATORY AFFAIRS 

MICHIGAN TAX TRIBUNAL 

Harbortown Marina LLC, 

Petitioner, 

v. 

City of Detroit, 

Respondent. 

MTT Docket No. ________ 

Parcel No. 13000114.001 

Stewart L. Mandell (P33781) 

Honigman LLP 

Attorneys for Petitioner 

2290 First National Building 

660 Woodward Avenue 

Detroit, MI 48226-3506 

(313) 465-7420 

slmandell@honigman.com

Amended Petition 

Harbortown Marina LLC (“Petitioner”), through its attorneys, HONIGMAN LLP, says: 

1.

Petitioner's principal office address is 6021 S. Syracuse Way, Suite 100, 

Greenwood Village, CO 80111. Petitioner is a party in interest with respect to property taxes on 

tax parcel number 13000114.001 ("Petitioner's Property"), with an address of 3450 E. Jefferson, 

Detroit, MI, located in Wayne County. 

2.

Respondent, City of Detroit, assesses and collects property taxes on Petitioner's 

Property. 

26-001130

2 

75616921.2 

3.

In 2026, Respondent determined the taxable value of Petitioner's Property to be 

$144,581 and assessed Petitioner's Property at $1,534,500, which will result in a state equalized 

value in the same amount based upon the tentative equalization factor. 

4.

Petitioner's Property is classified as commercial real. 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. 

5.

This case involves issues relating to: (a) valuation, (b) assessment, and (c) 

constitutionally required equal protection, due process, and uniformity. 

6.

No March Board of Review protest was required for Petitioner’s Property. 

7.

The 2026 assessment imposed on Petitioner's Property is invalid and unlawful for 

the reasons that: 

(a) 

The 2026 assessment, including state equalized value, exceeds the amount 

permitted by the Michigan Constitution and applicable statutes; 

(b) 

The 2026 assessment, including state equalized value, is at a higher 

percentage of true cash value than permissible under the Michigan Constitution and applicable 

statutes; 

(c) 

The 2026 assessment, including 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 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.

3 

75616921.2 

WHEREFORE, Petitioner requests that the Tax Tribunal enter an Order: (i) reducing the 

2026 assessed values and state equalized values from $1,534,500, to $300,000, and (ii) awarding 

Petitioner any other relief to which it is entitled. 

Dated: May 20, 2026

Respectfully submitted, 

HONIGMAN LLP 

Attorneys for Petitioner 

By: _______________________________________ 

Stewart L. Mandell (P33781) 

2290 First National Building 

660 Woodward Avenue 

Detroit, MI 48226-3506 

(313) 465-7420 

slmandell@honigman.com

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