Answer to Petition, 800 E Court Street, 6.25.25.pdf
800 E. Court Street Village Limited Dividend Housing Association Limited PA, Petitioner Vs. Michigan Department Of Treasury, Respondent · 25-001630-TT
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STATE OF MICHIGAN DEPARTMENT OF ATTORNEY GENERAL P.O. BOX 30754 LANSING, MICHIGAN 48909 DANA NESSEL ATTORNEY GENERAL June 25, 2025 Michigan Tax Tribunal Attn: Samantha M. Welton, Chief Clerk 611 W. Ottawa Street, 4th Floor P.O. Box 30232 Lansing, MI 48909 Re: 800 E. Court Street Village Limited Dividend Housing Association Limited Partnership v City of Flint and Michigan Dep’t of Treasury Michigan Tax Tribunal Docket No. 25-001630-TT Dear Clerk: Enclosed for submission, please find Respondent Michigan Department of Treasury’s Answer to Petition and a Proof of Service, regarding the above referenced case. If you have any questions, please do not hesitate to contact me. Sincerely, /s/ B. Thomas Golden B. Thomas Golden Jessica L. Rundle Assistant Attorneys General Revenue and Tax Division P.O. Box 30754 Lansing, Michigan 48909 (517) 335-7584 BTG/mm Cc: City of Flint and Stewart L. Mandell Honigman, LLP (Via First-Class U.S. Mail)
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STATE OF MICHIGAN DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS MICHIGAN TAX TRIBUNAL 800 E. COURT STREET VILLAGE LIMITED DIVIDEND HOUSING ASSOCIATION LIMITED PARTNERSHIP MTT Docket No. 25–001630–TT Petitioner, v CITY OF FLINT, and MICHIGAN DEPARTMENT OF TREASURY Respondents. _____________________________________________________________________________/ Stewart L. Mandell (P33781) HONIGMAN, LLP Attorneys for Petitioner 39400 Woodward Avenue, Suite 101 Bloomfield Hills, Michigan 48304 (313) 465–7420 slmandell@honigman.com B. Thomas Golden (P70822) Jessica L. Rundle (P83788) Assistant Attorneys General Revenue and Tax Division Attorneys for Respondent Michigan Department of Treasury P.O. Box 30754 Lansing, MI 48909 (517) 335–7584 goldent2@michigan.gov rundlej1@michigan.gov _____________________________________________________________________________/ RESPONDENT MICHIGAN DEPARTMENT OF TREASURY’S ANSWER TO PETITION Respondent, Michigan Department of Treasury (Treasury), through its counsel, Assistant Attorneys General B. Thomas Golden and Jessica L. Rundle, states for its Response to the Petition as follows:
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2 1. Treasury neither admits nor denies the allegations of paragraph 1 because Treasury lacks knowledge or information sufficient to form a belief as to the truth of the matter asserted and leaves Petitioner to its proofs. 2. Treasury neither admits nor denies the allegations of paragraph 2 because Treasury lacks knowledge or information sufficient to form a belief as to the truth of the matter asserted and leaves Petitioner to its proofs. 3. Treasury admits the allegations in paragraph 3. 4. Treasury neither admits nor denies the allegations of paragraph 4 because Treasury lacks knowledge or information sufficient to form a belief as to the truth of the matter asserted and leaves Petitioner to its proofs. 5. Treasury neither admits nor denies the allegations of paragraph 5 because Treasury lacks knowledge or information sufficient to form a belief as to the truth of the matter asserted and leaves Petitioner to its proofs. 6. Treasury neither admits nor denies the allegations of paragraph 6 because Treasury lacks knowledge or information sufficient to form a belief as to the truth of the matter asserted and leaves Petitioner to its proofs. 7. Treasury neither admits nor denies the allegations of paragraph 7 because Treasury lacks knowledge or information sufficient to form a belief as to the truth of the matter asserted and leaves Petitioner to its proofs. 8. Treasury neither admits nor denies the allegations of paragraph 8 because Treasury lacks knowledge or information sufficient to form a belief as to the truth of the matter asserted and leaves Petitioner to its proofs.
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3 9. Treasury admits the allegations set forth in paragraph 9. 10. Treasury neither admits nor denies the allegations of paragraph 10 because Treasury lacks knowledge or information sufficient to form a belief as to the truth of the matter asserted and leaves Petitioner to its proofs. 11. Treasury neither admits nor denies paragraph 11 because it states a legal conclusion to which no response is required. To the extent a response is required, Treasury denies that Petitioner qualifies for a property tax exemption under MCL 211.7d. 12. Treasury denies the allegation in paragraph 12. Treasury further states, upon information and belief, that Petitioner has not filed a Request for New Senior Citizen/Disabled Housing Exemption in 2025; however, Petitioner’s Request for New Senior Citizen/Disabled Housing Exemption filed in 2024 is the subject of litigation in MTT Docket No. 24-004101-TT. Wherefore, Respondent Michigan Department of Treasury asks that this Tribunal deny Petitioner’s requested relief, and grant Respondents such other relief as this Tribunal deems appropriate.
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4 AFFIRMATIVE DEFENSES Respondent, Michigan Department of Treasury, asserts the following affirmative defenses: 1. To the extent that Petitioner has not filed a new claim for exemption under MCL 211.7d in 2025, as required by MCL 211.7d(2), and Treasury has neither approved nor denied that claim, this court lacks jurisdiction. 2. To the extent that Petitioner’s Petition is based on the 2024 claim for exemption denied by Treasury, and not a subsequent claim for exemption under MCL 211.7d, this case must be dismissed under MCR 2.116(C)(6) because another action has been initiated between the same parties involving the same claim (MTT Docket No. 24-004101-TT). 3. To the extent that Petitioner has not filed a new claim for exemption under MCL 211.7d in 2025, as required by MCL 211.7d(2), and Treasury has neither approved nor denied that claim, Petitioner has failed to state a claim on which relief can be granted. 4. Petitioner has failed to show that it fulfills the requirements of MCL 211.7d. 5. To the extent Petitioner is contesting the classification of the subject property, this Tribunal lacks jurisdiction to consider classification disputes; Petitioner failed to dispute the classification in accordance with MCL 211.34c(6). 6. Treasury reserves the right to raise additional affirmative defenses as the same may become known during the course of these proceedings.
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5 Respectfully Submitted, /s/ B. Thomas Golden_______ B. Thomas Golden (P70822) Jessica L. Rundle (P83788) Assistant Attorneys General Revenue and Tax Division Attorneys for Respondent Michigan Department of Treasury P.O. Box 30754 Lansing, MI 48909 (517) 335–7584 goldent2@michigan.gov rundlej1@michigan.gov Dated: June 25, 2025
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STATE OF MICHIGAN DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS MICHIGAN TAX TRIBUNAL 800 E. COURT STREET VILLAGE LIMITED DIVIDEND HOUSING PARTNERSHIP, Petitioner, v CITY OF FLINT AND MICHIGAN DEPARTMENT OF TREASURY, Respondents. MTT Docket No. 25-001630-TT / Stewart L. Mandell (P33781) HONIGMAN, LLP Attorneys for Petitioner 39400 Woodward Avenue, Suite 101 Bloomfield Hills, MI 48304 (313) 465-7420 slmandell@honigman.com B. Thomas Golden (P70822) Jessica L. Rundle (P83788) Assistant Attorneys General Attorneys for Respondent Michigan Department of Treasury Revenue and Tax Division Attorneys for Respondent P.O. Box 30754 Lansing, MI 48909 (517) 335-7584 Goldent2@michigan.gov Rundlej1@michigan.gov / PROOF OF SERVICE Michelle Moore, states that on this 25th day of June 2025, I served Respondent Michigan Department of Treasury’s Answer to Petition, along with a copy of this Proof of Service upon the following:
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Stewart L. Mandell Honigman, LLP 39400 Woodward Avenue, Suite 101 Bloomfield Hills, MI 48304 City of Flint 1101 S. Saginaw St. Flint, MI 48502 by depositing the same in a receptacle of the United States Post Office in the City of Lansing, Michigan, enclosed in an envelope, plainly addressed, bearing postage fully prepaid. I declare that the above statement is true to the best of my knowledge, information, and belief. /s/ Michelle Moore Michelle Moore, Legal Secretary