Petition 2026 - Denso Southfield.pdf
Denso International America Inc Petitioner Vs. City Of Southfield Respondent · 26-000958-TT
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25-0029 75146418.1.220879.396181 STATE OF MICHIGAN DEPARTMENT OF LICENSING & REGULATORY AFFAIRS MICHIGAN TAX TRIBUNAL Denso International America Inc, Petitioner, v City of Southfield, Respondent. MTT Docket No. Parcel No. 76-24-20-326-228 Jackie J. Cook (P68781) Honigman LLP Attorneys for Petitioner 2290 First National Building 660 Woodward Avenue Detroit, MI 48226-3506 (313) 465-7270 jcook@honigman.com Petition Denso International America Inc., (“Denso” or “Petitioner”), through its attorneys, Honigman LLP, says: 1. Denso’s principal office and place of business is located at 24777 Denso Drive, Southfield, MI 48033. 2. The subject real property, parcel no. 76-24-20-326-228, is located at 24777 Denso Drive, Southfield, MI 48033 in Oakland County (“Petitioner’s Property”). 3. Respondent, City of Southfield, assesses and collects property taxes on Petitioner's Property.
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2 75146418.1.220879.396181 4. In 2026, Respondent’s board of review determined the taxable value of Petitioner's Property to be $15,020,560 and assessed Petitioner's Property at $15,020,560, 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 improved. 6. Petitioner's Property is presently used or available for use for commercial purposes. 7. Petitioner believes that Petitioner's Property was originally designed to be used for commercial purposes. 8. This matter involves issues relating to (a) valuation, (b) assessment, (c) taxable value, and (d) due process, equal protection, and uniformity. 9. At this time, Petitioner believes, as it relates to taxable value, that there is a dispute relative to the value of a loss. 10. No board of review protest was required for Petitioner’s Property. 11. The 2026 assessment – including the state equalized and taxable values – imposed on Petitioner's Property, the taxes to be levied and collected on Petitioner’s Property, and the mode of assessment adopted by Respondent are invalid, unlawful, and operate as a fraud on Petitioner, because they (a) Exceed amounts permitted by the Michigan Constitution and applicable statutes; (b) Are calculated at or derived from higher percentages of true cash value than permissible under the Michigan Constitution and applicable statutes; (c) Are based on the application of wrong principles and an erroneous determination of the true cash value of that portion of Petitioner's Property that is taxable under Michigan law, if any; and
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3 75146418.1.220879.396181 (d) 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 2026 taxable value of Petitioner's Property from $15,020,560 to $10,000,000; (ii) reducing the 2026 assessed value and state equalized value of Petitioner's Property from $15,020,560 to $10,000,000; (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: May 14, 2026 Respectfully submitted, Honigman LLP Attorneys for Petitioner By: Jackie J. Cook (P68781) 2290 First National Building 660 Woodward Avenue Detroit, MI 48226-3506 (313) 465-7270 jcook@honigman.com