MTT Petition 3.26.2026.pdf

164 Speed Way LLC, Petitioner Vs. City Of Pontiac, Respondent · 26-000396-TT

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STATE OF MICHIGAN 

DEPARTMENT OF LICENSING & REGULATORY AFFAIRS 

MICHIGAN TAX TRIBUNAL 

164 Speed Way, LLC 

Petitioner, 

Vv. 

MTT Docket No. 

Parcel No. 64-14-33-305-154 

City of Pontiac, 

Respondent. 

PETITION 

164 Speed Way, LLC ("Petitioner"), through its Member/Manager, says: 

1. 

Petitioner's principal office address is 32600 Telegraph Road, Suite 100, Bingham Farms, 

Michigan 48025-2409. Petitioner is a party in interest with respect to property taxes on tax parcel no. 64-14- 

33-305-154 ("Petitioner's Property"), located at 164 Speed Way, Pontiac, Michigan 48341. 

2. 

Respondent, City of Pontiac, assesses and collects property taxes on Petitioner's Property. 

3. 

In 2026, Respondent determined the taxable value of parcel number 64-14-33-305-154 to 

be $327,410 and the assessed value to be $327,410, 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 for Commercial purposes. Petitioner believes that Petitioner's Property was originally designed to be 

used for Commercial purposes. 

5. 

This matter involves issues relating to: (a) valuation, (b) assessment, (c) taxable value and 

(d) uniformity.

6. 

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

7. 

The 2026 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, exceed the 

amount permitted by the Michigan Constitution and applicable statutes; 

(b) 

The assessment, including state equalized value, are at higher percentages of true 

cash value than permissible under the Michigan Constitution and applicable statutes; 

(c) 

The assessment, including state equalized value, are based upon erroneous 

determinations 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 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. 

WHEREFORE, Petitioner requests that the Tax Tribunal enter an Order: (i) reducing the 2025 

taxable value of parcel number 64-14-33-305-154 from $449,691 to $300,000, and reducing the 2025 

assessed value and state equalized value from $461,900 to $300,000; and (ji) awarding Petitioner any 

other relief to which it is entitled. 

Respectfully submitted, 

Petitioner 

By: 

¢< 

i 

A —— 

Steve 

M. Nofar, Esty. Member/Manager 

32600 Telegraph Road, Suite 100 

Bingham Farms, MI 48025-2409 

Dated: 3/25/2026

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