Petition 2026 - Legends Pittsfield Twp.pdf
Legends At The Grove LLC Petitioner Vs. Township Of Pittsfield Respondent · 26-000753-TT
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STATE OF MICHIGAN
DEPARTMENT OF LICENSING & REGULATORY AFFAIRS
MICHIGAN TAX TRIBUNAL
LEGENDS AT THE GROVE LLC,
Petitioner,
v.
PITTSFIELD TWP.,
Respondent.
MTT Docket No. ________
Parcel No. L-12-14-300-019
Stewart L. Mandell (P33781)
Jackie J. Cook (P68781)
Honigman LLP
Attorneys for Petitioner
2290 First National Building
660 Woodward Avenue
Detroit, MI 48226-3506
(313) 465-7420
slmandell@honigman.com
jcook@honigman.com
Petition
Legends at the Grove LLC (“Petitioner”), through its attorneys, Honigman LLP, says:
1.
Petitioner's principal office address is 6400 Telegraph Rd., Suite 2500, Bloomfield
Hills, MI 48301-1728.
2.
Petitioner is a party in interest with respect to property taxes on the property
identified by tax parcel number L-12-14-300-019 ("Petitioner's Property"). Petitioner’s Property
is known as Legends Grove. Respondent’s records identify Petitioner’s Property as being on
Freedom Drive. Petitioner’s Property is located in Pittsfield Twp., Washtenaw County, Michigan.Page 2
2 3. Respondent, Pittsfield Twp., assesses and collects property taxes on Petitioner's Property. 4. In 2026, Respondent determined the taxable value of Petitioner's Property to be $23,984,566 and assessed Petitioner's Property at $23,984,566, 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. 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. To the best knowledge of the undersigned, the multifamily units comprising Petitioner’s Property are not subject to a governmental regulatory agreement or a subsidy. 7. This matter involves issues relating to: (a) valuation, (b) assessment, (c) taxable value, (d) due process, (e) uniformity, and (f) equal protection. 8. No board of review protest was required for Petitioner’s Property. 9. 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 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; (b) The 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;
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3 (c) The 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 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/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 2026 assessed value, state equalized value, and taxable value from $23,984,566 to $16,750,000; (ii) requiring payment to Petitioner of the refunds attributable to such reductions, plus interest and costs; and (iii) awarding Petitioner any other relief to which it is entitled. Dated: May 6, 2026 Respectfully submitted, HONIGMAN LLP Attorneys for Petitioner By: Stewart L. Mandell (P33781) Jackie J. Cook (P68781) 2290 First National Building 660 Woodward Avenue Detroit, MI 48226-3506 (313) 465-7420 slmandell@honigman.com jcook@honigman.com