Sams v Garfield - Petition (25-002390).pdf
Sam's Real Estate Business Trust, Petitioner Vs. Township Of Garfield, Respondent · 25-002390-TT
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Page 1
25-0088
60915859.1
STATE OF MICHIGAN
DEPARTMENT OF LICENSING & REGULATORY AFFAIRS
MICHIGAN TAX TRIBUNAL
Sam's Real Estate Business Trust,
Petitioner,
v.
MTT Docket No. 25-002390
[Parcel No(s). 28-05-021-047-00]
Garfield Twp. - Grand Traverse,
Respondent.
_________________________/
Michael B. Shapiro (P20282)
Daniel L. Stanley (P57052)
Honigman LLP
Attorneys for Petitioner
39400 Woodward Avenue
Suite 101
Bloomfield Hills, MI 48304-5151
(313) 465-7622
mshapiro@honigman.com
dstanley@honigman.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
Sam's Real Estate Business Trust (“Petitioner”), through its attorneys, HONIGMAN LLP,
says:
1.
Petitioner's principal office address is Property Tax Department, 2608 SE J Street,
Suite 2, Bentonville, AR 72716-0555. Petitioner is a party in interest with respect to property taxes
on tax parcel no(s). 28-05-021-047-00 ("Petitioner's Property"), also known as Sams (US06419)Page 2
2 60915859.1 at 2401 S US 31 located in Grand Traverse County, Michigan. If this petition includes more than one (1) real property tax parcel, the tax parcels are contiguous. 2. Respondent, Garfield Twp. - Grand Traverse, assesses and collects property taxes on Petitioner's Property. 3. In 2025, Respondent determined the taxable value of Petitioner's Property to be $3,563,300 and assessed Petitioner's Property at $3,563,300, 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 Comm/Bus Imp. 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;
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3 60915859.1 (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 $3,563,300 to $2,367,000, and reducing the 2025 assessed and state equalized value of Petitioner's Property from $3,563,300 to $2,367,000, and requiring Respondent to pay Petitioner the refunds attributable to such reductions, plus interest and costs.
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4 60915859.1 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/ Daniel L. Stanley June 12, 2025