Petition 2025 (per Sever Order) - Encore Royal Oak (25-002364).pdf
Encore At Main LLC, Petitioner Vs. City Of Royal Oak, Respondent · 25-002364-TT
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Page 1
STATE OF MICHIGAN
DEPARTMENT OF LICENSING & REGULATORY AFFAIRS
MICHIGAN TAX TRIBUNAL
Encore At Main LLC,
Petitioner,
v.
City of Royal Oak,
Respondent.
MTT Docket No. 25-002364
Parcel No. 72-25-21-433-022
Stewart L. Mandell (P33781)
Jackie J. Cook (P68781)
Honigman LLP
Attorneys for Petitioner
39400 Woodward Avenue, Suite 101
Bloomfield Hills, MI 48304-5151
(313) 465-7420
slmandell@honigman.com
jcook@honigman.com
Laura M. Hallahan (P42101)
Seth A. O’Loughlin (P80257)
Hallahan & Associates, P.C.
Attorneys for Respondent
1750 S. Telegraph Rd., Suite 202
Bloomfield Hills, MI 48302
(248) 731-3089
lhallahan@hallahanlaw.com
soloughlin@hallahanlaw.com
Petition
Encore At Main LLC (“Petitioner”), through its attorneys, Honigman LLP, says:
1.
Pursuant to the Tax Tribunal’s June 10, 2025 Order Severing 2025 Tax Year and
Assigning Docket No. 25-002364, Petitioner hereby files this Entire Tribunal Petition for this
property tax matter.
2.
Petitioner's principal office address is 1985 W. Big Beaver, Suite 300, Troy, MI
48084. Petitioner is a party in interest with respect to property taxes on tax parcel number 72-25-
21-433-022 ("Petitioner's Property"), with an address of 1100 S. Main St., Royal Oak, located in
Oakland County, Michigan.
3.
Respondent, City of Royal Oak, assesses and collects property taxes on Petitioner's
Property.Page 2
2 4. In 2025, Respondent determined the taxable value of Petitioner's Property to be $5,004,720 and assessed Petitioner's Property at $5,005,060, which will result in a state equalized value in the same amount based upon the tentative equalization factor. 5. 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. 6. This matter involves issues relating to: (a) valuation, (b) assessment, (c) taxable value and (d) uniformity. 7. At this time, Petitioner believes, as it relates to taxable value, that there is a dispute relative to the value of a loss. 8. A Board of Review protest was not required for Petitioner’s Property. 9. Petitioner's Property has multifamily units and to the best knowledge of the undersigned, Petitioner's Property is not subject to governmental regulatory agreements or a subsidy. 10. 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 for the reasons that: (a) The 2025 assessment, including state equalized value and/or taxable value, exceeds the amount permitted by the Michigan Constitution and applicable statutes; (b) The 2025 assessment, including state equalized value and/or taxable value, is at a higher percentage of true cash value than permissible under the Michigan Constitution and applicable statutes; (c) The 2025 assessment, including taxable value and/or state equalized value, is based upon an erroneous determination of the true cash value of that portion of Petitioner's
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3 Property that is taxable under Michigan law, and is based upon the application of wrong principles; and (d) The 2025 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: (i) reducing the 2025 taxable value of Petitioner's Property from $5,004,720 to $3,800,000; (ii) reducing the 2025 assessed and state equalized value of Petitioner's Property from $5,005,060 to $3,800,000; (iii) requiring payment to Petitioner of the refunds attributable to such reductions, plus interest and costs; and (iv) awarding Petitioner any other relief to which it is entitled. Dated: June 23, 2025 Respectfully submitted, HONIGMAN LLP Attorneys for Petitioners By: Stewart L. Mandell (P33781) 39400 Woodward Avenue, Suite 101 Bloomfield Hills, MI 48304-5151 (313) 465-7420 slmandell@honigman.com Dated: June 23, 2025 HONIGMAN LLP Attorneys for Petitioner By: _______________________________________ Jackie J. Cook (P68781) 39400 Woodward Avenue, Suite 101 Bloomfield Hills, MI 48304-5151 (248) 566-8474 jcook@honigman.com