Hillsdale - Hillsdale Capital Management Appearance of TK and Answer with Affirmative Defenses 9-21-26.pdf
Hillsdale Capital Management LLC Petitioner Vs. City Of Hillsdale Respondent · 26-001221-TT
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STATE OF MICHIGAN DEPARTMENT OF LICENSING & REGULATORY AFFAIRS MICHIGAN TAX TRIBUNAL HILLSDALE CAPITAL MANAGEMENT LLC., Petitioner, v CITY OF HILLSDALE, Respondent. MTT Docket No. 26-001221 Parcel Nos.: 30-006-222-101-01 30-006-015-300-07 / Thomas K. Dillon (P81136) FOSTER SWIFT COLLINS & SMITH, PC Attorneys For Petitioner 1700 East Beltline Ave. NE, Suite 200 Grand Rapids, MI 49525 (616) 726-2258 tdillon@fosterswift.com Toby Koenig (P72367) BLOOM SLUGGETT, PC Attorneys for Respondent 161 Ottawa Ave NW, Suite 400 Grand Rapids, MI 49503 (616) 965-9340 toby@bloomsluggett.com / RESPONDENT’S APPEARANCE NOW COMES attorney Toby Koenig, of the law firm of Bloom Sluggett, PC, and hereby enters his appearance on behalf of Respondent City of Hillsdale in this matter. Dated: September 21, 2026 Respectfully submitted by, BLOOM SLUGGETT, PC /s/ Toby Koenig Toby Koenig (P72367) Attorneys for Respondents City of Hillsdale PROOF OF SERVICE Tonya Voakes, being duly sworn, deposes and says that she is employed by Bloom Sluggett, PC, and that on September 21, 2026, she served a copy of Respondent’s Appearance, Answer to Petition and Proof of Service by e-mail and First-Class Mail upon Thomas K. Dillon at: tdillon@fosterswift.com and to Foster Swift Collins & Smith, PC, 1700 East Beltline Ave. NE, Suite 200, Grand Rapids, MI 49525. /s/ Tonya Voakes Tonya Voakes
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1 4937-3938-6834, v. 1 STATE OF MICHIGAN DEPARTMENT OF LICENSING & REGULATORY AFFAIRS MICHIGAN TAX TRIBUNAL HILLSDALE CAPITAL MANAGEMENT LLC., Petitioner, v CITY OF HILLSDALE, Respondent. MTT Docket No. 26-001221 Parcel Nos.: 30-006-222-101-01 30-006-015-300-07 / Thomas K. Dillon (P81136) FOSTER SWIFT COLLINS & SMITH, PC Attorneys for Petitioner 1700 East Beltline Ave NE, Suite 200 Grand Rapids, MI 49525 (616) 726-2258 tdillon@fosterswift.com Toby Koenig (P72367) BLOOM SLUGGETT, PC Attorneys for Respondent 161 Ottawa Ave NW, Suite 400 Grand Rapids, MI 49503 (616) 965-9340 toby@bloomsluggett.com / RESPONDENT’S ANSWER TO PETITION AND AFFIRMATIVE DEFENSES Respondent City of Hillsdale, through its counsel, hereby submits the following Answer to Petition and Affirmative Defenses. 1. Respondent admits the property parcel numbers as alleged in Paragraph 1. 2. Respondent admits that the subject property is real property as alleged in Paragraph 2. 3. Respondent admits that the parcels at issue are contiguous as alleged in Paragraph 3. 4. There are no allegations in Paragraph 4 of the petition. 5. There are no allegations in Paragraph 5 of the petition. 6. Respondent admits that the subject parcels are classified as 201 Commercial Improved and 202 Commercial Vacant. 7. Respondent admits that Petitioner protested the 2026 assessment to the March Board of Review.
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2 4937-3938-6834, v. 1 8. The allegation in Paragraph 8 merely restates the allegation in Paragraph 7 and therefore no response is required. 9. There are no allegations in Paragraph 9 of the petition. 10. Respondent admits that the subject parcels are located in Hillsdale County and admits that the addresses of the subject parcels are 501 W. Carleton Rd. and 3003 W. Carleton Rd., Hillsdale, MI 48242. 11. Respondent admits that it established the assessments for the subject property. 12. Respondent lacks knowledge or information sufficient to form a belief as to where Petitioner maintains its principal legal residence or office address and therefore leaves Petitioner to its proofs. 13. Paragraph 13 merely restates Petitioner’s claim and therefore no response is required; Respondent denies that the subject properties were improperly assessed, denies that there are issues involving uniformity, and further denies that Petitioner is entitled to any relief. 14. Respondent admits that 2026 is the tax year at issue in this appeal. 15. There are no allegations in Paragraph 15 of the petition. 16. Respondent admits the values alleged in Paragraph 16 are the values established by Respondent’s Board of Review. 17. Respondent denies that the values alleged by Petitioner in Paragraph 17 accurately reflect the subject property’s true cash, state equalized, and taxable values. 18. Respondent admits that Petitioner alleges the values in dispute as set forth in Paragraph 18; however, Respondent denies that the subject property is improperly assessed and further denies that Petitioner is entitled to any relief. 19. Paragraph 19 contains legal conclusions to which no response is required; Respondent otherwise denies the allegations and further denies that Petitioner is entitled to any relief. WHEREFORE, Respondent requests that the Tribunal dismiss Petitioner’s appeal with prejudice, and award Respondent its costs, attorney fees, and all such further and additional relief as this Tribunal may deem appropriate. AFFIRMATIVE DEFENSES 1. Petitioner has failed to state a claim upon which relief can be granted.
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3 4937-3938-6834, v. 1 2. Petitioner’s claims against Respondent are barred because the valuation methods used by Respondent comply with the Constitution, state law, and prevailing State Tax Commission procedures. 3. Respondent’s assessment reflects 50% of the subject property’s true cash value, and the values on the roll, including the taxable value, comply with the GPTA. 4. Petitioner has failed to allege facts to support standing to bring this appeal or that it is a proper party-in-interest. 5. Petitioner has failed to allege facts to support its allegation that the taxable value of the subject property is improper. 6. Respondent reserves the right to assert additional affirmative defenses as they may become known through discovery. Dated: September 21, 2026 Respectfully submitted, BLOOM SLUGGETT, PC /s/ Toby Koenig Toby Koenig (P72367) Attorney for Respondent 161 Ottawa Ave. NW, Suite 400 Grand Rapids, MI 49503 (616) 965-9340