310 S Mechanic Lofts Limited Dividend Housing Assoc Limited Partnership, Petitioner Vs. City Of Jackson, Respondent

Page 1

STATE OF MICHIGAN

 

GRETCHEN WHITMER 

GOVERNOR 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

LANSING

MARLON I. BROWN, DPA 

DIRECTOR 

 

 

MICHIGAN TAX TRIBUNAL · 611 W. OTTAWA ST., LANSING, MI 48933 · 517-335-9760 

PO BOX 30232, LANSING, MI 48909 · Other Carriers: 2407 N. GRAND RIVER AVE., LANSING, MI 48906 

310 S Mechanic Lofts Limited 

MICHIGAN TAX TRIBUNAL 

Dividend Housing Assoc Limited Partnership, 

 

Petitioner, 

 

 

v 

 

MTT Docket No. 26-000061 

 

City Of Jackson, 

 

Presiding Judge 

Respondent. 

 

Jason C. Grinnell 

 

ORDER GRANTING JOINT STIPULATION FOR ENTRY OF CONSENT JUDGMENT 

 

CONSENT JUDGMENT 

 

The Tribunal has reviewed the Stipulation and finds that it comports with the mandates 

of State law.1 As a result, the Tribunal shall enter the parties’ Stipulation. 

 

Therefore, 

 

IT IS ORDERED that the Joint Stipulation for Entry of Consent Judgment including all 

attachments, terms and conditions is GRANTED and ADOPTED, unless otherwise 

indicated. 

 

IT IS FURTHER ORDERED that the officer charged with maintaining the assessment 

rolls for the tax years at issue shall correct or cause the assessment rolls to be 

corrected to reflect the property’s true cash and taxable values as provided in this 

Consent Judgment within 20 days of the entry of the Consent Judgment.2 

 

IT IS FURTHER ORDERED that the officer charged with collecting or refunding the 

affected taxes shall collect taxes and any applicable interest or issue a refund as 

required by the Consent Judgment within 28 days of the entry of the Consent 

Judgment. If a refund is warranted, it shall, unless otherwise indicated, include a 

proportionate share of any property tax administration fees paid and of penalty and 

interest paid on delinquent taxes. The refund shall also, unless otherwise indicated, 

separately indicate the amount of the taxes, fees, penalties, and interest being 

refunded. A sum determined by the Tribunal to have been unlawfully paid shall, unless 

otherwise indicated, bear interest from the date of payment to the date of judgment and 

the judgment shall bear interest to the date of its payment. A sum determined by the 

Tribunal to have been underpaid shall not bear interest for any time period prior to 28 

days after the issuance of this Consent Judgment. Pursuant to MCL 205.737, interest 

shall accrue (i) after December 31, 2013, through June 30, 2016, at the rate of 4.25%, 

 

1 See MCL 211.27a. 

2 See MCL 205.755.

Page 2

MTT Docket No. 26-000061 

Page 2 of 2 

 

(ii) after June 30, 2016, through December 31, 2016, at the rate of 4.40%, (iii) after 

December 31, 2016, through June 30, 2017, at the rate of 4.50%, (iv) after June 30, 

2017, through December 31, 2017, at the rate of 4.70%, (v) after December 31, 2017, 

through June 30, 2018, at the rate of 5.15%, (vi) after June 30, 2018, through December 

31, 2018, at the rate of 5.41%, (vii) after December 31, 2018, through June 30, 2019, at 

the rate of 5.9%, (viii) after June 30, 2019, through December 31, 2019, at the rate of 

6.39%, (ix) after December 31, 2019, through June 30, 2020, at the rate of 6.40%, (x) 

after June 30 2020, through December 31, 2020, at the rate of 5.63%, (xi) after 

December 31, 2020, through June 30, 2022, at the rate of 4.25%, (xii) after June 30, 

2022, through December 31, 2022, at the rate of 4.27%, (xiii) after December 31, 2022, 

through June 30, 2023, at the rate of 5.65%, (xiv) after June 30, 2023, through 

December 31, 2023, at the rate of 8.25%, (xv) after December 31, 2023, through June 

30, 2024, at the rate of 9.30%, (xvi) after June 30, 2024, through December 31, 2024, at 

the rate of 9.50%, (xvii) after December 31, 2024, through June 30, 2025, at the rate of 

9.47%, (xviii) after June 30, 2025, through December 31, 2025, at the rate of 8.66%, 

and (xix) after December 31, 2025, through June 30, 2026, at a rate of 8.48%. 

 

This Consent Judgment resolves all pending claims in this matter and closes this case. 

 

See docket look up for a copy of stipulation and for any possible refund paragraph. 

 

 

 

 

 

 

 

 

By ________________________________ 

Entered: January 29, 2026 

jcr 

 

PROOF OF SERVICE 

 

I certify that a copy of the foregoing was sent on the entry date indicated above to the 

parties or their attorneys or authorized representatives, if any, utilizing either the mailing 

or email addresses on file, as provided by those parties, attorneys, or authorized 

representatives. 

 

By: Tribunal Clerk

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Page 1

63323479.3 

STATE OF MICHIGAN 

DEPARTMENT OF LICENSING & REGULATORY AFFAIRS 

MICHIGAN TAX TRIBUNAL 

310 S Mechanic Lofts Limited Dividend 

Housing Association Limited Partnership, 

Petitioner, 

v 

City of Jackson, 

Respondent. 

MTT Docket No. 26-000061 

Parcel No. 4-007400000 

Jackie J. Cook (P68781) 

Honigman LLP 

Attorneys for Petitioner 

2290 First National Bldg. 

660 Woodward Ave. 

(313) 465-7270 

jcook@honigman.com

Matthew M. Hagerty (P66015) 

Mark M. Porterfield (P57917) 

Jackson City Attorney’s Office 

Attorneys for Respondent 

161 W. Michigan Avenue 

Jackson, MI 49201 

(517) 788-4050 

mhagerty@cityofjackson.org

mporterfield@cityofjackson.org

Stipulation for Entry of Consent Judgment 

(Exemption) 

1.

The parcel is located in Jackson County. 

2.

Property Parcel No: 4-007400000. 

3.

The property identified above shall be granted an exemption under the City of Jackson Tax 

Exemption Ordinances, Sec. 24-31 through Sec. 24-41, promulgatedp in accordance with 

the State Housing Development Act of 1966, MCL 125.1401 et seq, for the 2024 tax year; 

the amount of the exemption is 100%. 

4.

The property’s taxable value (TV), as confirmed by the Board of Review, for the tax year 

at issue: 

Tax Year 

Taxable Value 

2024

$511,700

Page 2

2 

63323479.3 

5.

The TV for the property identified above as stipulated by the parties for settlement purposes 

are: 

Tax Year 

Taxable Value 

2024

$0

6.

List any special terms or conditions being proposed by the parties that would affect the 

execution of this Consent Judgment including, but not limited to, the joint payment of the 

refund, the waiver of interest, etc.: 

IT IS FURTHER ORDERED AND ADJUDGED that refunds shall be 

made payable to Petitioner named herein and sent to its counsel, 

Stewart L. Mandell, Honigman LLP, 660 Woodward, Suite 2290, 

Detroit, MI 48226. Calculations of the refund amount shall also be sent to 

Petitioner’s counsel at the same address. 

Honigman LLP

Jackson City Attorney’s Office

Attorneys for Petitioner 

Attorneys for Respondent 

By: /s/ Jackie J. Cook 

By: /s/ Matthew M. Hagerty 

Jackie J. Cook (P68781) 

2290 First National Bldg. 

660 Woodward Ave. 

(313) 465-7270 

jcook@honigman.com

Matthew M. Hagerty (P66015) 

Mark M. Porterfield (P57917) 

161 W. Michigan Avenue 

Jackson, MI 49201 

(517) 788-4050 

mhagerty@cityofjackson.org

mporterfield@cityofjackson.org

Dated: January 23, 2026 

Dated: January 23, 2026

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Page 1

63323479.3 

STATE OF MICHIGAN 

DEPARTMENT OF LICENSING & REGULATORY AFFAIRS 

MICHIGAN TAX TRIBUNAL 

310 S Mechanic Lofts Limited Dividend 

Housing Association Limited Partnership, 

Petitioner, 

v 

City of Jackson, 

Respondent. 

MTT Docket No. 26-000061 

Parcel No. 4-007400000 

Jackie J. Cook (P68781) 

Honigman LLP 

Attorneys for Petitioner 

2290 First National Bldg. 

660 Woodward Ave. 

(313) 465-7270 

jcook@honigman.com

Matthew M. Hagerty (P66015) 

Mark M. Porterfield (P57917) 

Jackson City Attorney’s Office 

Attorneys for Respondent 

161 W. Michigan Avenue 

Jackson, MI 49201 

(517) 788-4050 

mhagerty@cityofjackson.org

mporterfield@cityofjackson.org

Stipulation for Entry of Consent Judgment 

(Exemption) 

1.

The parcel is located in Jackson County. 

2.

Property Parcel No: 4-007400000. 

3.

The property identified above shall be granted an exemption under the City of Jackson Tax 

Exemption Ordinances, Sec. 24-31 through Sec. 24-41, promulgatedp in accordance with 

the State Housing Development Act of 1966, MCL 125.1401 et seq, for the 2024 tax year; 

the amount of the exemption is 100%. 

4.

The property’s taxable value (TV), as confirmed by the Board of Review, for the tax year 

at issue: 

Tax Year 

Taxable Value 

2024

$511,700

Page 2

2 

63323479.3 

5.

The TV for the property identified above as stipulated by the parties for settlement purposes 

are: 

Tax Year 

Taxable Value 

2024

$0

6.

List any special terms or conditions being proposed by the parties that would affect the 

execution of this Consent Judgment including, but not limited to, the joint payment of the 

refund, the waiver of interest, etc.: 

IT IS FURTHER ORDERED AND ADJUDGED that refunds shall be 

made payable to Petitioner named herein and sent to its counsel, 

Stewart L. Mandell, Honigman LLP, 660 Woodward, Suite 2290, 

Detroit, MI 48226. Calculations of the refund amount shall also be sent to 

Petitioner’s counsel at the same address. 

Honigman LLP

Jackson City Attorney’s Office

Attorneys for Petitioner 

Attorneys for Respondent 

By: /s/ Jackie J. Cook 

By: /s/ Matthew M. Hagerty 

Jackie J. Cook (P68781) 

2290 First National Bldg. 

660 Woodward Ave. 

(313) 465-7270 

jcook@honigman.com

Matthew M. Hagerty (P66015) 

Mark M. Porterfield (P57917) 

161 W. Michigan Avenue 

Jackson, MI 49201 

(517) 788-4050 

mhagerty@cityofjackson.org

mporterfield@cityofjackson.org

Dated: January 23, 2026 

Dated: January 23, 2026

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Page 1

63323479.1 

STATE OF MICHIGAN 

DEPARTMENT OF LICENSING & REGULATORY AFFAIRS 

MICHIGAN TAX TRIBUNAL 

310 S Mechanic Lofts Limited Dividend 

Housing Association Limited Partnership, 

Petitioner, 

v 

City of Jackson, 

Respondent. 

MTT Docket No. 26-000061 

Parcel No. 4-007400000 

Jackie J. Cook (P68781) 

Honigman LLP 

Attorneys for Petitioner 

2290 First National Bldg. 

660 Woodward Ave. 

(313) 465-7270 

jcook@honigman.com

Matthew M. Hagerty (P66015) 

Mark M. Porterfield (P57917) 

Jackson City Attorney’s Office 

Attorneys for Respondent 

161 W. Michigan Avenue 

Jackson, MI 49201 

(517) 788-4050 

mhagerty@cityofjackson.org

mporterfield@cityofjackson.org

Stipulation for Entry of Consent Judgment 

(Exemption) 

1.

The parcel is located in Jackson County. 

2.

The case is pending in the X Entire Tribunal OR __ Small Claims Division. 

3.

Property Parcel No: 4-007400000. 

4.

The subject property is 100% exempt under the City of Jackson Tax Exemption 

Ordinances, Sec. 24-31 through Sec. 24-41, promulgated in accordance with the State 

Housing Development Act of 1966, MCL 125.1401 et seq. 

5.

The values for the subject property as established by Respondent’s Board of Review are: 

Tax 

Year 

True Cash 

Value 

Assessed 

Value 

Taxable 

Value 

2024

$1,023,400

$511,700

$511,700

6.

The values for the property identified above as stipulated by the parties for settlement 

purposes are:

Page 2

2 

63323479.1 

Tax 

Year 

True Cash 

Value 

State Equalized 

Value 

Taxable 

Value 

2024

$0

$0

$0

7.

If stipulation addresses tax years other than the tax year originally appealed or tax years 

added through motions to amend that have been granted by the Tribunal, list the separate 

facts upon which the parties rely to invoke the Tribunal’s authority over those tax year or 

years (attach additional page if necessary): Not applicable. 

8.

List separately any special terms or conditions being proposed by the parties that would 

affect the execution of this Consent Judgment including, but not limited to, the joint 

payment of the refund, the waiver of interest, etc.: 

IT IS FURTHER ORDERED AND ADJUDGED that refunds shall be 

made payable to Petitioner named herein and sent to its counsel, 

Stewart L. Mandell, Honigman LLP, 660 Woodward, Suite 2290, 

Detroit, MI 48226. Calculations of the refund amount shall also be sent to 

Petitioner’s counsel at the same address. 

Honigman LLP

Jackson City Attorney’s Office

Attorneys for Petitioner 

Attorneys for Respondent 

By: /s/ Jackie J. Cook 

By: /s/ Matthew M. Haggerty 

Jackie J. Cook (P68781) 

2290 First National Bldg. 

660 Woodward Ave. 

(313) 465-7270 

jcook@honigman.com

Matthew M. Hagerty (P66015) 

Mark M. Porterfield (P57917) 

161 W. Michigan Avenue 

Jackson, MI 49201 

(517) 788-4050 

mhagerty@cityofjackson.org

mporterfield@cityofjackson.org

Dated: January 21, 2026 

Dated: January 21, 2026

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Page 1

STATE OF MICHIGAN

 

GRETCHEN WHITMER 

GOVERNOR 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

LANSING

MARLON I. BROWN, DPA 

DIRECTOR 

 

 

MICHIGAN TAX TRIBUNAL · 611 W. OTTAWA ST., LANSING, MI 48933 · 517-335-9760 

PO BOX 30232, LANSING, MI 48909 · Other Carriers: 2407 N GRAND RIVER AVE, LANSING, MI 48906 

310 S Mechanic Lofts Limited Dividend 

MICHIGAN TAX TRIBUNAL 

Housing Association Limited Partnership, 

 

 

Petitioner, 

 

 

v 

 

MTT Docket No. 26-000061 

 

City of Jackson, 

 

Presiding Judge 

Respondent. 

 

Patricia L. Halm 

 

ORDER DENYING JOINT STIPULATION FOR ENTRY OF CONSENT JUDGMENT 

 

The Tribunal has reviewed the case file and the stipulation, filed on January 21, 2026, 

and finds that the stipulation must be denied. Specifically, the parties stipulated to true 

cash and state equalized values of $0. While it is acceptable for the parties to stipulate 

to a taxable value of $0, it is not acceptable to stipulate to true cash and assessed 

values of $0 because even though the property may be exempt, it is still in existence 

and has some value. Therefore, 

 

IT IS ORDERED that the Joint Stipulation for Entry of Consent Judgment is DENIED. 

 

IT IS FURTHER ORDERED that this case shall be placed on a Prehearing General Call 

in the normal course of scheduling. 

 

IT IS FURTHER ORDERED that because this Stipulation for Entry of Consent 

Judgment is no longer pending before the Tribunal, a new stipulation is required for any 

future settlement. However, if the new stipulation is filed within 14 days of the issuance 

of this Order, no additional filing fee is required. 

 

 

 

 

 

 

 

 

 

By _____________________________ 

Entered: January 23, 2026 

sb 

 

PROOF OF SERVICE 

 

I certify that a copy of the foregoing was sent on the entry date indicated above to the 

parties or their attorneys or authorized representatives, if any, utilizing either the mailing 

or email addresses on file, as provided by those parties, attorneys, or authorized 

representatives. 

 

By: Tribunal Clerk

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Page 1

63323479.1 

STATE OF MICHIGAN 

DEPARTMENT OF LICENSING & REGULATORY AFFAIRS 

MICHIGAN TAX TRIBUNAL 

310 S Mechanic Lofts Limited Dividend 

Housing Association Limited Partnership, 

Petitioner, 

v 

City of Jackson, 

Respondent. 

MTT Docket No. 26-000061 

Parcel No. 4-007400000 

Jackie J. Cook (P68781) 

Honigman LLP 

Attorneys for Petitioner 

2290 First National Bldg. 

660 Woodward Ave. 

(313) 465-7270 

jcook@honigman.com

Matthew M. Hagerty (P66015) 

Mark M. Porterfield (P57917) 

Jackson City Attorney’s Office 

Attorneys for Respondent 

161 W. Michigan Avenue 

Jackson, MI 49201 

(517) 788-4050 

mhagerty@cityofjackson.org

mporterfield@cityofjackson.org

Stipulation for Entry of Consent Judgment 

(Exemption) 

1.

The parcel is located in Jackson County. 

2.

The case is pending in the X Entire Tribunal OR __ Small Claims Division. 

3.

Property Parcel No: 4-007400000. 

4.

The subject property is 100% exempt under the City of Jackson Tax Exemption 

Ordinances, Sec. 24-31 through Sec. 24-41, promulgated in accordance with the State 

Housing Development Act of 1966, MCL 125.1401 et seq. 

5.

The values for the subject property as established by Respondent’s Board of Review are: 

Tax 

Year 

True Cash 

Value 

Assessed 

Value 

Taxable 

Value 

2024

$1,023,400

$511,700

$511,700

6.

The values for the property identified above as stipulated by the parties for settlement 

purposes are:

Page 2

2 

63323479.1 

Tax 

Year 

True Cash 

Value 

State Equalized 

Value 

Taxable 

Value 

2024

$0

$0

$0

7.

If stipulation addresses tax years other than the tax year originally appealed or tax years 

added through motions to amend that have been granted by the Tribunal, list the separate 

facts upon which the parties rely to invoke the Tribunal’s authority over those tax year or 

years (attach additional page if necessary): Not applicable. 

8.

List separately any special terms or conditions being proposed by the parties that would 

affect the execution of this Consent Judgment including, but not limited to, the joint 

payment of the refund, the waiver of interest, etc.: 

IT IS FURTHER ORDERED AND ADJUDGED that refunds shall be 

made payable to Petitioner named herein and sent to its counsel, 

Stewart L. Mandell, Honigman LLP, 660 Woodward, Suite 2290, 

Detroit, MI 48226. Calculations of the refund amount shall also be sent to 

Petitioner’s counsel at the same address. 

Honigman LLP

Jackson City Attorney’s Office

Attorneys for Petitioner 

Attorneys for Respondent 

By: /s/ Jackie J. Cook 

By: /s/ Matthew M. Haggerty 

Jackie J. Cook (P68781) 

2290 First National Bldg. 

660 Woodward Ave. 

(313) 465-7270 

jcook@honigman.com

Matthew M. Hagerty (P66015) 

Mark M. Porterfield (P57917) 

161 W. Michigan Avenue 

Jackson, MI 49201 

(517) 788-4050 

mhagerty@cityofjackson.org

mporterfield@cityofjackson.org

Dated: January 21, 2026 

Dated: January 21, 2026

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Page 1

1 

 

STATE OF MICHIGAN 

DEPARTMENT OF LICENSING & REGULATORY AFFAIRS 

MICHIGAN ADMINISTRATIVE HEARING SYSTEM 

MICHIGAN TAX TRIBUNAL 

______________________________________________________________________________ 

 

310 S. Mechanic Lofts Limited Dividend 

Housing Association Limited Partnership, 

 

 

 

 

Petitioner, 

 

 

MTT Docket No. 26-000061 

 

 

 

 

 

 

 

Parcel No. 4-007400000 

 

 

-vs- 

 

 

 

 

 

ANSWER TO PETITION AND 

 

 

 

 

 

 

 

AFFIRMATIVE DEFENSES 

City of Jackson, 

 

 

 

 

 

 

 

 

 

 

 

Respondent. 

 

 

_____________________________________________________________________________/ 

Honigman LLP 

By: Jackie J. Cook (P68781) 

Attorney for Petitioner 

2290 First National Bldg. 

660 Woodward Ave. 

Detroit, MI 48226 

(313)465-7270 

jcook@honigman.com 

JACKSON CITY ATTORNEY’S OFFICE 

By: Matthew M. Hagerty (P66015) 

Mark M. Porterfield (P57917) 

Attorneys for Respondent 

161 W. Michigan Avenue 

Jackson, MI 49201 

(517) 788-4050 

mhagerty@cityofjackson.org 

mporterfield@cityofjackson.org 

____________________________________________________________________________/ 

 

RESPONDENT CITY OF JACKSON’S 

ANSWER TO PETITION 

 

NOW COMES Respondent, City of Jackson, by and through its attorneys, the City 

Attorney’s Office, and for its Answer to Petitioner’s Petition, states as follows: 

1. Respondent neither admits nor denies the allegation contained in Paragraph 1 of 

Petitioner’s Petition and leaves Petitioner to its strict proofs. 

2. Respondent admits the allegation contained in Paragraph 2 of Petitioner’s Petition. 

3. Respondent neither admits nor denies the allegation contained in Paragraph 3 of 

Petitioner’s Petition and leaves Petitioner to its strict proofs.

Page 2

2 

 

4. Respondent admits the allegations contained in Paragraph 4 of Petitioner’s Petition. 

5. Respondent admits the allegations contained in Paragraph 5 of Petitioner’s Petition. 

6. Respondent admits the allegations contained in Paragraph 6 of Petitioner’s Petition. 

7. Respondent admits the allegations contained in Paragraph 7 of Petitioner’s Petition. 

8. Respondent admits the allegations contained in Paragraph 8 of Petitioner’s Petition. 

9. Respondent neither admits nor denies the allegation contained in Paragraph 9 of 

Petitioner’s Petition and leaves Petitioner to its strict proofs. 

10. Respondent neither admits nor denies the allegation contained in Paragraph 10 of 

Petitioner’s Petition and leaves Petitioner to its strict proofs. 

11. Respondent neither admits nor denies the allegation contained in Paragraph 11 of 

Petitioner’s Petition and leaves Petitioner to its strict proofs. 

12. Respondent neither admits nor denies the allegation contained in Paragraph 12 of 

Petitioner’s Petition and leaves Petitioner to its strict proofs. 

13. Respondent admits the allegations contained in Paragraph 13 of Petitioner’s Petition. 

14. Respondent neither admits nor denies the allegation contained in Paragraph 14 of 

Petitioner’s Petition as it merely represents the conclusions of the pleader. 

15. Respondent admits the allegations contained in Paragraph 15 of Petitioner’s Petition. 

16. Respondent admits the allegations contained in Paragraph 16 of Petitioner’s Petition. 

17. Respondent neither admits nor denies the allegation contained in Paragraph 17 of 

Petitioner’s Petition and leaves Petitioner to its strict proofs. 

18. Respondent admits the allegations contained in Paragraph 18 of Petitioner’s Petition. 

19. Respondent neither admits nor denies the allegation contained in Paragraph 19 of 

Petitioner’s Petition and leaves Petitioner to its strict proofs.

Page 3

3 

 

20. Respondent neither admits nor denies the allegation contained in Paragraph 20 of 

Petitioner’s Petition and states that the provisions of MCL 205.731(a) speaks for itself. 

21. Respondent neither admits nor denies the allegation contained in Paragraph 21 of 

Petitioner’s Petition as it calls for a legal conclusion. 

22. Respondent neither admits nor denies the allegation contained in Paragraph 22 of 

Petitioner’s Petition as it calls for a legal conclusion. 

WHEREFORE, Respondent requests this Honorable Tribunal dismiss Petitioner’s 

Petition in its entirety, that it assess actual costs and attorney fees against Petitioner for costs 

incurred in responding to the Petition, and further requests all other relief the Tribunal deems to 

be just and equitable. 

 

 

Respectfully submitted, 

 

 

 

 

 

 

 

DATED: January 21, 2026 

 

BY: ______________________________ 

 

 

 

 

 

 

 

MATTHEW M. HAGERTY (P66015) 

 

 

 

 

 

 

 

MARK M. PORTERFIELD (P57917) 

 

 

 

 

 

 

 

Office of the City Attorney

Page 4

4 

 

3. 

The

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Page 1

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

ORLENE HAWKS

DIRECTOR

Entire Tribunal Case Information Sheet - Respondent

MOAHR DOCKET NO. 26-000061

Section 1: Respondent’s Contact Information

Filer Type: Local Unit of Government

City Of Jackson (JACKSON)

Local Unit of Government/First Name

M.I.

Last Name

Home Address (No., Street, P.O. Box or Rural Route)

City or Town

State

Michigan

ZIP Code

Telephone Number

Fax Number

E-mail Address (do not enter unless you want MTT to send all correspondence via e-mail)

Section 2: Attorney/Authorized Representative’s Contact Information

First Name

Matthew

M.I.

M.

Last Name

Hagerty

Firm Name (if any)

Address (No., Street, P.O. Box or Rural Route)

161 W. Michigan Ave.

City or Town

Jackson

State

Michigan

ZIP Code

49201

Telephone Number

517-788-4050

Fax Number

866-971-2117

E-mail Address (do not enter unless you want MTT to send all correspondence via e-mail)

mhagerty@cityofjackson.org

Electronic Signature *Typing your name below will serve as your signature

Respondent or Authorized Attorney/Representative’s Signature: 

Matthew M. Hagerty

/s/

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Page 1

63312141.1 

STATE OF MICHIGAN 

DEPARTMENT OF LICENSING & REGULATORY AFFAIRS 

MICHIGAN TAX TRIBUNAL 

310 S Mechanic Lofts Limited Dividend 

Housing Association Limited Partnership, 

Petitioner, 

v 

City of Jackson, 

Respondent. 

MTT Docket No. 

Parcel No. 4-007400000 

Jackie J. Cook (P68781) 

Honigman LLP 

Attorneys for Petitioner 

2290 First National Bldg. 

660 Woodward Ave. 

(313) 465-7270 

jcook@honigman.com

Petition 

Petitioner, 310 S Mechanic Lofts Limited Dividend Housing Association Limited 

Partnership (“Mechanic Lofts LDHA” or “Petitioner”), by and through its attorneys, Honigman 

LLP, for its Petition against Respondent, City of Jackson, states as follows: 

1.

Mechanic Lofts LDHA’s principal office and place of business is located at 2627 

E. Beltline Ave. SE, Ste. 200, Grand Rapids, MI 49546. 

2.

The subject real property, parcel no. 4-007400000, is located at 310 S. Mechanic 

St., in the City of Jackson, in Jackson County (“subject property”). 

3.

Mechanic Lofts LDHA is a party in interest under MCL 205.735a as the owner of 

and taxpayer responsible for property tax assessments on the subject property. 

4.

The subject property is classified commercial.

Page 2

63312141.1 

5.

The subject property is presently used for commercial uses. 

6.

On information and belief, the subject property was designed for commercial uses. 

7.

The subject property is in Jackson Public Schools and Jackson County Intermediate 

School District. 

8.

Respondent City of Jackson assesses and collects property taxes on the subject 

property. 

9.

The Petition is timely filed within 35 days of the State Tax Commission decision 

and determination issued December 10, 2025. 

10.

The Tax Tribunal’s jurisdiction is invoked under MCL 205.735a(6). 

11.

This matter involves (A) exemption and (B) uniformity. 

12.

On information and belief, there was no addition. 

13.

For tax year 2024, the subject property’s assessed and taxable values were 

$511,700. 

14.

Petitioner asserts the subject property should be exempt from ad valorem property 

tax for tax year 2024 and that the assessed and taxable values should be $0. 

15.

The assessed value amount at issue is $511,700. 

16.

 The subject property is low-income housing that has been exempt from ad valorem 

property tax since tax year 2008 under the City of Jackson Tax Exemption Ordinances, Sec. 24-

31 through Sec. 24-41, promulgated in accordance with the State Housing Development Act of 

1966, MCL 125.1401 et seq. 

17.

The subject property continued to qualify as exempt in tax year 2024. 

18.

Respondent treated the subject property as taxable instead of exempt in tax year 

2024.

Page 3

63312141.1 

19.

The State Tax Commission erred in not correcting the status of the subject property 

from taxable to exempt under MCL 211.154(1). 

20.

The MTT has “exclusive and original” jurisdiction over “a proceeding for direct 

review of a final decision, finding, ruling, determination, or order of an agency relating to 

assessment, valuation, rates, special assessments, allocation, or equalization, under the property 

tax laws of this state.” MCL 205.731(a). 

21.

The MTT may review the subject property’s taxable status de novo. 

22.

The MTT has the power to reverse the STC decision and enter an order that the 

subject property is exempt for tax year 2024. MCL 205.732(a). 

WHEREFORE, Petitioner respectfully requests that the Tax Tribunal enter an Order (1) 

reducing the assessed and taxable values for 2024 to $0; (2) requiring Respondent to pay refunds, 

plus statutory interest; and (3) granting any other relief this Tax Tribunal determines is required. 

Respectfully submitted, 

HONIGMAN LLP 

Attorneys for Petitioner 

By 

Jackie J. Cook (P68781) 

39400 Woodward Avenue, Suite 101 

Bloomfield Hills, MI 48304 

(313) 465-7270 

Dated: January 9, 2026 

jcook@honigman.com

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Page 1

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA

DIRECTOR

MICHIGAN TAX TRIBUNAL · 611 W. OTTAWA ST., LANSING, MI 48933 · 517-335-9760

PO BOX 30232, LANSING, MI 48909 · Other Carriers: 2407 N. GRAND RIVER AVE., LANSING, MI 48906

310 S Mechanics Lofts Limited Dividend Association Association for Limited, 

Petitioner,

 MICHIGAN TAX TRIBUNAL

v

MTT Docket No.: 26-000061

City Of Jackson, 

Respondent.

NOTICE OF DOCKET NUMBER

TAKE NOTICE that an Entire Tribunal petition has been filed and the above-noted 

docket number has been assigned to that petition. This docket number shall be noted 

on the petition and the petition shall be served within 45 days of the issuance of 

this notice, as required by TTR 227 and MCL 205.735a, even if the petition was served 

when filed. A proof of service shall also be filed with the Tribunal within 45 days of the 

issuance of this notice evidencing the service of the petition. 

If you submitted a proof of service with the petition, you must still serve the petition and 

file a second proof of service including the docket number, pursuant to this notice. 

Failure to serve the petition and file a proof of service within 45 days of the issuance of 

the notice may result in the dismissal of this case.

Under TTR 235(1), “[t]he respondent shall file an answer or responsive motion within 28 

days after the date of service of the petition with noted docket number.” Failure to do so 

will result in Respondent being placed in default.

The docket number also needs to be noted on all other documents submitted in this 

case. Further, the assignment of the docket number does not mean that the Tribunal 

has authority over the petition or that the petition complies with statutory requirements 

or the Tribunal’s rules.

By: __Tribunal Clerk________

Entered: January 21, 2026

PROOF OF SERVICE

I certify that a copy of the foregoing was sent on the entry date indicated above to the 

parties or their attorneys or authorized representatives, if any, utilizing either the mailing 

or email addresses on file, as provided by those parties, attorneys, or authorized 

representatives.

By: Tribunal Clerk

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Page 1

STATE OF MICHIGAN 

DEPARTMENT OF LICENSING & REGULATORY AFFAIRS 

MICHIGAN TAX TRIBUNAL 

310 S Mechanic Lofts Limited Dividend Housing Association Limited Partnership, 

Petitioner, 

v. 

MTT Docket No. 26-000061 

[Parcel No(s). 4-007400000] 

Jackson, 

Respondent. 

PROOF OF SERVICE 

Lisa Joseph states that she is employed by HONIGMAN LLP, attorneys for Petitioner, 

and that on January 9, 2026 she did serve a copy of Petitioner's Petition, with docket number, 

upon the parties named on the attached list. 

7 

7 a 

{Asa Joseph 

26-0003

Page 2

BY CERTIFIED UNITED STATES MAIL, RETURN RECEIPT REQUESTED: 

CLERK 

JACKSON 

161 W. MICHIGAN AVENUE 

JACKSON, MI 49201-1324 

ASSESSOR 

JACKSON 

161 W. MICHIGAN AVENUE 

JACKSON, MI 49201-1324 

AND BY FIRST-CLASS UNITED STATES MAIL: 

CLERK 

JACKSON COUNTY 

120 WEST MICHIGAN 

JACKSON, MI 49201 

DIRECTOR OF EQUALIZATION 

JACKSON COUNTY 

120 WEST MICHIGAN 

JACKSON, MI 49201 

SECRETARY OF SCHOOL BOARD 

JACKSON PUBLIC SCHOOLS 

522 WILDWOOD AVENUE 

JACKSON, MI 49201-1013 

STATE TREASURER 

MICHIGAN DEPARTMENT OF TREASURY 

TREASURY BUILDING 

430 W. ALLEGAN ST. 

LANSING, MI 48922 

26-0003

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Page 1

63312141.1 

STATE OF MICHIGAN 

DEPARTMENT OF LICENSING & REGULATORY AFFAIRS 

MICHIGAN TAX TRIBUNAL 

310 S Mechanic Lofts Limited Dividend 

Housing Association Limited Partnership, 

Petitioner, 

v 

City of Jackson, 

Respondent. 

MTT Docket No. 

Parcel No. 4-007400000 

Jackie J. Cook (P68781) 

Honigman LLP 

Attorneys for Petitioner 

2290 First National Bldg. 

660 Woodward Ave. 

(313) 465-7270 

jcook@honigman.com

Petition 

Petitioner, 310 S Mechanic Lofts Limited Dividend Housing Association Limited 

Partnership (“Mechanic Lofts LDHA” or “Petitioner”), by and through its attorneys, Honigman 

LLP, for its Petition against Respondent, City of Jackson, states as follows: 

1.

Mechanic Lofts LDHA’s principal office and place of business is located at 2627 

E. Beltline Ave. SE, Ste. 200, Grand Rapids, MI 49546. 

2.

The subject real property, parcel no. 4-007400000, is located at 310 S. Mechanic 

St., in the City of Jackson, in Jackson County (“subject property”). 

3.

Mechanic Lofts LDHA is a party in interest under MCL 205.735a as the owner of 

and taxpayer responsible for property tax assessments on the subject property. 

4.

The subject property is classified commercial.

Page 2

63312141.1 

5.

The subject property is presently used for commercial uses. 

6.

On information and belief, the subject property was designed for commercial uses. 

7.

The subject property is in Jackson Public Schools and Jackson County Intermediate 

School District. 

8.

Respondent City of Jackson assesses and collects property taxes on the subject 

property. 

9.

The Petition is timely filed within 35 days of the State Tax Commission decision 

and determination issued December 10, 2025. 

10.

The Tax Tribunal’s jurisdiction is invoked under MCL 205.735a(6). 

11.

This matter involves (A) exemption and (B) uniformity. 

12.

On information and belief, there was no addition. 

13.

For tax year 2024, the subject property’s assessed and taxable values were 

$511,700. 

14.

Petitioner asserts the subject property should be exempt from ad valorem property 

tax for tax year 2024 and that the assessed and taxable values should be $0. 

15.

The assessed value amount at issue is $511,700. 

16.

 The subject property is low-income housing that has been exempt from ad valorem 

property tax since tax year 2008 under the City of Jackson Tax Exemption Ordinances, Sec. 24-

31 through Sec. 24-41, promulgated in accordance with the State Housing Development Act of 

1966, MCL 125.1401 et seq. 

17.

The subject property continued to qualify as exempt in tax year 2024. 

18.

Respondent treated the subject property as taxable instead of exempt in tax year 

2024.

Page 3

63312141.1 

19.

The State Tax Commission erred in not correcting the status of the subject property 

from taxable to exempt under MCL 211.154(1). 

20.

The MTT has “exclusive and original” jurisdiction over “a proceeding for direct 

review of a final decision, finding, ruling, determination, or order of an agency relating to 

assessment, valuation, rates, special assessments, allocation, or equalization, under the property 

tax laws of this state.” MCL 205.731(a). 

21.

The MTT may review the subject property’s taxable status de novo. 

22.

The MTT has the power to reverse the STC decision and enter an order that the 

subject property is exempt for tax year 2024. MCL 205.732(a). 

WHEREFORE, Petitioner respectfully requests that the Tax Tribunal enter an Order (1) 

reducing the assessed and taxable values for 2024 to $0; (2) requiring Respondent to pay refunds, 

plus statutory interest; and (3) granting any other relief this Tax Tribunal determines is required. 

Respectfully submitted, 

HONIGMAN LLP 

Attorneys for Petitioner 

By 

Jackie J. Cook (P68781) 

39400 Woodward Avenue, Suite 101 

Bloomfield Hills, MI 48304 

(313) 465-7270 

Dated: January 9, 2026 

jcook@honigman.com

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Page 1

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

ORLENE HAWKS

DIRECTOR

Entire Tribunal Case Information Sheet - Petitioner

MOAHR DOCKET NO. 

Section 1: Petitioner’s Contact Information

Filer type: Organization

First Name/Company Name

M.I.

Last Name

310 S Mechanics Lofts Limited Dividend Association 

Association for Limited Partnership

Home Address (No., Street, P.O. Box or Rural Route)

2627 E. Beltline Avenue SE

Suite 200

Suite 101

City or Town

Grand Rapids

State

Michigan

ZIP Code

49546

Telephone Number

3134652720

Fax Number

E-mail Address (do not enter unless you want MTT to send all correspondence via e-mail)

ljoseph@honigman.com

Section 2: Attorney/Authorized Representative’s Contact Information

First Name

Jackie

M.I.

J.

Last Name

Cook

Firm Name (if any)

Honigman LLP

Address (No., Street, P.O. Box or Rural Route)

39400 Woodward Avenue Suite 101

City or Town

Bloomfield Hills

State

Michigan

ZIP Code

48304

Telephone Number

248-566-8474

Fax Number

E-mail Address (do not enter unless you want MTT to send all correspondence via e-mail)

jcook@honigman.com

Section 5: Issue

Please designate one: 

Valuation – Fill out Sections 4, 5, & 6 below

Section 6: Subject Property Information

How many parcels are you 

appealing?1

Property Address (No., Street, City, ST, ZIP) [If multiple, list first property’s address]

Michigan

Taxing Authority (City or Township)

City Of Jackson (JACKSON)

County

Jackson

If you are appealing more than one parcel, are they contiguous or adjoining?

Page 2

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

ORLENE HAWKS

DIRECTOR

(*If no, you must file separate appeals for each non-contiguous or non-adjoining parcel.)

Section 7: Check which of the following you are appealing (check all that apply)

Other (please explain)

Section 8: Valuation Information for Each Parcel under Appeal

Parcel Number:

4-007400000

Classification of Property: Real 

Commercial

Current Assessed Value (also known as State Equalized Value) as established by the Board of Review:

511700

Current Taxable Value as established by the Board of Review:

511700

What do you believe is the fair market value (also known as True Cash Value)?

0

Multiply the True Cash Value by 50% and enter here. This is your contention of Assessed Value (also known as State Equalized Value).

0

If you belive the Taxable Value differs from your contention of Assessed Value, enter your contention of Taxable Value.

Section 9: Assessment Information

Type of Tax Assessment(s):

Assessment Number(s):

Check all that is being appealed: 

Check what action prompted this appeal:

If “other,” please explain:

Section 10: Special Assessment Information

Type of Special Assessment:

Did you protest the special assessment at the hearing held to confirm the special assessment roll? 

If Yes, what was the date of the hearing held to confirm the special assessment roll?

If No, please explain:

Section 11: Classification Information

Parcel Number:

Current Classification of Property as established by Board of Review: 

What do you believe is the property’s classification?

Page 3

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

ORLENE HAWKS

DIRECTOR

If improved property, how is the property currently being used?

If improved property, for what use was the property designed?

Fee Information

The filing fee is based on the greater of State Equalized Value or Taxable Value in contention. If you are appealing more than one parcel, the parcel with the highest 

State Equalized Value or Taxable Value in contention will be used to determine your filing fee, plus $25.00 will be added for each additional parcel being appealed.

If the State Equalized Value or Taxable Value in contention is: Your filing fee is:

 

 $100,000.00 and under $250.00

 $100,000.01 to $500,000.00 $400.00

 $Over $500,000.00 $600.00

* Plus $25.00 for each additional parcel, not to exceed a total filing fee of $2,000.00.

A fee of $250.00 is required for the filing of a Special Assessment Appeal.

A fee of $250.00 is required for the filing of an Equalization Tax Appeal.

A fee of $250.00 is required for the filing of a Non-Property Tax Appeal.

A fee of $150.00 is required for the filing of a Classification Tax Appeal

Electronic Signature *Typing your name below will serve as your signature

Petitioner or Attorney/Authorized Representative’s Signature: 

/s/ Jackie J. Cook

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