Meijer v Fremont - Petition (25-002274).pdf
Meijer Inc, Petitioner Vs. City Of Fremont, Respondent · 25-002274-TT
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25-0088 60800748.1 STATE OF MICHIGAN DEPARTMENT OF LICENSING & REGULATORY AFFAIRS MICHIGAN TAX TRIBUNAL Meijer, Inc., Petitioner, v. MTT Docket No. 25-002274 [Parcel No(s). 62-13-33-400-024] Fremont, Respondent. _________________________/ Michael B. Shapiro (P20282) Honigman LLP Daniel L. Stanley (P57052) Attorneys for Petitioner 39400 Woodward Avenue Suite 101 Bloomfield Hills, MI 48304-5151 (313) 465-7622 mshapiro@honigman.com dstanley@honigman.com Mark C. Miller (P68609) Murphy Caris & Miller, P.C. Attorney for Respondent 20 E. Main Street Fremont, MI 49412 (231) 924-2226 mark@murphycarismiller.com Laura M. Hallahan (P42101) Seth A. O’Loughlin (P80257) Kelsea M. Melcher (P85821) Hallahan & Associates, P.C. Attorneys for Respondent 1750 S. Telegraph Road Suite 202 Bloomfield Hills, MI 48302 (248) 731-3089 lhallahan@hallahanlaw.colm soloughlin@hallahanlaw.com kmelcher@hallahanlaw.com SEVERED PETITION Meijer, Inc. (“Petitioner”), through its attorneys, HONIGMAN LLP, says: 1. Petitioner's principal office address is 2929 Walker Ave., NW, Grand Rapids, MI 49544-9428. Petitioner is a party in interest with respect to property taxes on tax parcel no(s). 62-
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60800748.1
13-33-400-024 ("Petitioner's Property"), at 7373 W. 48th St. located in Newaygo County,
Michigan. If this petition includes more than one (1) real property tax parcel, the tax parcels are
contiguous.
2.
Respondent, Fremont, assesses and collects property taxes on Petitioner's Property.
3.
In 2025, Respondent determined the taxable value of Petitioner's Property to be
$4,441,300 and assessed Petitioner's Property at $4,441,300, 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 Retail purposes. Petitioner believes that Petitioner's Property
was originally designed to be used for Retail purposes.
5.
This matter involves issues relating to: (a) valuation, (b) assessment, (c) taxable
value and (d) uniformity.
6.
At this time, Petitioner believes, as it relates to taxable value, that there is a dispute
relative to the value of a loss.
7.
If P.A. 174 of 2006 requires a board of review protest for Petitioner’s Property, a
board of review protest was filed in March, 2025.
8.
The 2025 assessment, including state equalized value and taxable value, imposed
on Petitioner's Property, and the taxes to be levied and collected thereon, are invalid and unlawful
and operate as a fraud upon the taxpayer for the reasons that:
(a)
The assessment, including state equalized value and/or taxable value,
exceeds the amount permitted by the Michigan Constitution and applicable statutes;Page 3
3 60800748.1 (b) The assessment, including state equalized value and/or taxable value, are at higher percentages of true cash value than permissible under the Michigan Constitution and applicable statutes; (c) The assessment, including taxable value and/or state equalized value, are based upon an erroneous determination of the true cash value of that portion of Petitioner's Property that is taxable under Michigan law, and are based upon the application of wrong principles; and, (d) The assessment, including state equalized value and/or taxable 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. WHEREFORE, Petitioner requests that the Tax Tribunal enter an Order reducing the 2025 taxable value of Petitioner's Property from $4,441,300 to $2,277,000, and reducing the 2025 assessed and state equalized value of Petitioner's Property from $4,441,300 to $2,277,000, and requiring Respondent to pay Petitioner the refunds attributable to such reductions, plus interest and costs.
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4 60800748.1 Dated: ____________________ Respectfully submitted, HONIGMAN LLP Attorneys for Petitioner By: _______________________________________ Michael B. Shapiro (P20282) Daniel L. Stanley (P57052) 39400 Woodward Avenue Suite 101 Bloomfield Hills, MI 48304-5151 (313) 465-7622 mshapiro@honigman.com dstanley@honigman.com /s/ Michael B. Shapiro June 9, 2025