800 E. Court Street Village Limited Dividend Housing Association Limited PA, Petitioner Vs. Michigan Department Of Treasury, 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

800 E. Court Street Village Limited Dividend Housing Association Limited Pa, 

Petitioner, MICHIGAN TAX TRIBUNAL

 ENTIRE TRIBUNAL

v 

 MTT Docket No. 24-004101

Michigan Department of Treasury,

Respondent.

ORDER OF DISMISSAL

The Tribunal has reviewed the file in the above-captioned case and finds that:

Petitioner has filed a Motion to Withdraw the petition and Respondent has filed a 

response concurring with the requested withdrawal. 

Therefore,

IT IS ORDERED that the case is DISMISSED.

This order resolves all pending issues and closes the case.

APPEAL RIGHTS

If you disagree with the final decision in this case, you may file a motion for 

reconsideration with the Tribunal or a claim of appeal with the Michigan Court of 

Appeals. 

A motion for reconsideration must be filed with the Tribunal with the required filing fee 

within 21 days from the date of entry of the final decision. Because the final decision 

closes the case, the motion cannot be filed through the Tribunal’s web-based e-filing 

system; it must be filed by mail or personal service. The fee for the filing of such 

motions is $50.00 in the Entire Tribunal and $25.00 in the Small Claims Division, unless 

the Small Claims decision relates to the valuation of property and the property had a 

principal residence exemption of at least 50% at the time the petition was filed or the 

decision relates to the grant or denial of a poverty or disabled veterans exemption and, 

if so, there is no filing fee. You are required to serve a copy of the motion on the 

opposing party by mail or personal service or by email if the opposing party agrees to 

electronic service, and proof demonstrating that service must be submitted with the 

motion. Responses to motions for reconsideration are prohibited and there are no oral 

arguments unless otherwise ordered by the Tribunal.

Alternatively, you may file a claim of appeal with the Michigan Court of Appeals. If the 

claim is filed within 21 days of the entry of the final decision, it is an “appeal of right.” If

Page 2

MTT Docket No. 24-004101

Page 2 of 8

the claim is filed more than 21 days after the entry of the final decision, it is an “appeal 

by leave.” A copy of the claim of appeal must be filed with the Tribunal to certify the 

record on appeal. There is no certification fee. 

By:___________________________________

Patricia L. Halm, Tribunal Chair

Entered: September 10, 2025

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

Page 3

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

800 E. Court Street Village Limited Dividend Housing Association Limited Pa, 

Petitioner, MICHIGAN TAX TRIBUNAL

 ENTIRE TRIBUNAL

v 

 MTT Docket No. 24-004101

Michigan Department of Treasury,

Respondent.

ORDER OF DISMISSAL

The Tribunal has reviewed the file in the above-captioned case and finds that:

Petitioner has filed a Motion to Withdraw the petition and Respondent has filed a 

response concurring with the requested

Page 4

MTT

Page 5

STATE

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Page 1

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. 24–004101–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

Joseph N. Kuptz (P68623) 

Attorney for Respondent City of Flint 

City of Flint Law Department 

1101 S. Saginaw St., 3rd Floor 

Flint, MI 48502 

(810) 237–2085

jkuptz@cityofflint.com

B. Thomas Golden (P70822)

Assistant Attorney 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

_____________________________________________________________________________/ 

PROOF OF SERVICE 

 Michelle Moore, states that on this 10th day of September 2025, I served 

Response to Motion to Withdraw, along with a copy of this Proof of Service

Page 2

2 

upon the following: 

Stewart L. Mandell 

Honigman, LLP 

39400 Woodward Avenue, Suite 101 

Bloomfield Hills, MI 48304 

Joseph N. Kuptz 

1101 S. Saginaw St., 3rd Floor 

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

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Page 1

STATE OF MICHIGAN 

DEPARTMENT OF ATTORNEY GENERAL 

P.O. BOX 30754 

LANSING, MICHIGAN 48909 

DANA NESSEL 

ATTORNEY GENERAL 

September 10, 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. 24-004101-TT

Dear Clerk: 

Enclosed for submission, please find Response to Motion to Withdraw 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

Assistant Attorney 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)

Page 2

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 

_____________________________, 

MICHIGAN TAX TRIBUNAL 

Petitioner(s) 

v 

MTT Docket No. 

_____________________________, 

Respondent(s) 

RESPONSE TO MOTION TO WITHDRAW APPEAL 

1. Petitioner filed a Motion to Withdraw Appeal on __________________________.

2. Choose one:

 Respondent concurs with the withdrawal of the appeal. 

 Respondent objects to the withdrawal of the appeal. 

3. If you checked the box that you object to the withdrawal, explain here:

________________________________________________________________

________________________________________________________________

________________________________________________________________

________________________________________________________________

________________________________________________________________

________________________________________________________________ 

_________________________________________ 

Party/Representative (sign here) 

_________________________________________ 

[Print/type name of person signing] 

I certify that on this date I served a copy of this request on the opposing party or their 

representative. 

___________________________ 

________________________________ 

Date 

Signature 

800 E. Court Street Village Limited Dividend Housing Association LP 

 24-004101 

Michigan Department of Treasury

September 3, 2025



/s/ B. Thomas Golden

B. Thomas Golden

09/10/2025

/s/ Michelle Moore

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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

800 E. Court Street Village Limited Dividend Housing Association Limited Pa,

Petitioner,

 MICHIGAN TAX TRIBUNAL

 ENTIRE TRIBUNAL

v 

MTT Docket No. 24-004101

Michigan Department of Treasury,

Respondent.

NOTICE OF FILING OF MOTION TO WITHDRAW APPEAL

TAKE NOTICE that Petitioner has filed a Motion to Withdraw (Motion) in the above-

captioned appeal. Because the motion was not filed jointly (i.e. signed by both parties or 

representatives), Respondent has seven days from the service of the motion to file a 

response. Respondent may respond by agreeing to (i.e. concurrence) the withdrawal of 

the case or by objecting to the motion. If Respondent does not timely submit a 

concurrence or objection to the request, it will be deemed to be a concurrence and the 

request will be granted, unless otherwise ordered by the Tribunal. If the request is 

granted, the case will be dismissed. If a request is not granted or the Tribunal has not 

notified you that it has been granted, you are required to attend the hearing. 

For your convenience, you may use the Tribunal’s form “Response to Motion to 

Withdraw Appeal” located on the Tribunal’s website. To access the form, please go to 

our website at www.michigan.gov/taxtrib and go to either the “Entire Tribunal” or “Small 

Claims” page, depending on the division in which the case is pending. To submit the 

response, please fill out the form and file it with the Tribunal by e-mail or e-filing.1

By: Tribunal Clerk__________

Entered: September 5, 2025

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

1 Though you may file the response by hard copy (i.e. mail), filing by e-mail or e-filing will facilitate the 

efficient administration of justice.

Page 2

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

800 E. Court Street Village Limited Dividend Housing Association Limited Pa,

Petitioner,

 MICHIGAN TAX TRIBUNAL

 ENTIRE TRIBUNAL

v 

MTT Docket No. 24-004101

Michigan Department of Treasury,

Respondent.

NOTICE OF FILING OF MOTION TO WITHDRAW APPEAL

TAKE NOTICE that Petitioner has filed a Motion to Withdraw (Motion) in the above-

captioned appeal. Because the motion was not filed jointly (i.e. signed by both parties or 

representatives), Respondent has seven days from the service of the motion to file a 

response. Respondent may respond by agreeing to (i.e. concurrence) the withdrawal of 

the case or by objecting to the motion. If Respondent does not timely submit a 

concurrence or objection to the request, it will be deemed to be a concurrence and the 

request will be granted, unless otherwise ordered by the Tribunal. If the request is 

granted, the case will be dismissed. If a request is not granted or the Tribunal has not 

notified you that it has been granted, you are required to attend the hearing. 

For your convenience, you may use the Tribunal’s form “Response to Motion to 

Withdraw Appeal” located on the Tribunal’s website. To access the form, please go

Page 3

STA

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Page 1

STATE OF MICHIGAN 

DEPARTMENT OF LICENSING & REGULATORY AFFAIRS 

MICHIGAN TAX TRIBUNAL 

800 E. Court Street Village Limited 

Dividend Housing Association Limited Partnership 

Petitioner, 

v 

City of Flint and 

Michigan Department of Treasury, 

Respondents. 

MTT Docket No. 24-004101 

Stewart L. Mandell (P33781) 

Honigman LLP 

Attorneys for Petitioner 

39400 Woodward Avenue, Suite 101 

Bloomfield Hills, MI 48304-5151 

(313) 465-7420 

slmandell@honigman.com

Joseph N. Kuptz (P68623) 

Chief Deputy City Attorney 

Attorney for Respondent City of Flint 

City of Flint Law Department 

1101 S. Saginaw St., 3rd Floor 

Flint, MI 48502 

(810) 237-2085 

jkuptz@cityofflint.com

B. Thomas Golden (P70822) 

Assistant Attorney 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

Motion to Withdraw Appeal

For this Motion, Petitioner states: 

Petitioner desires to withdraw its Petition and files this Motion pursuant to Tax Tribunal 

Rule 237(4), R 792.10237(4) and MCL 205.732(c). After reviewing this Motion, Respondents’ 

counsel confirmed that Respondents concur in the Tribunal granting the relief requested herein.

Page 2

2 

61660780.1 

WHEREFORE, Petitioner requests that the Tribunal enter an Order allowing the Petition 

to be withdrawn, or dismissing this case, with each party bearing its own costs. 

 

Respectfully submitted, 

HONIGMAN LLP, 

Attorneys for Petitioner 

By: __/s/ Stewart Mandell_____ 

Stewart Mandell (P33781) 

39400 Woodward Avenue, Suite 101 

Bloomfield Hills, MI 48304-5151 

(313) 465-7420 

Dated: September 2, 2025 

slmandell@honigman.com

Page 3

3 

61660780.1 

STATE OF MICHIGAN 

DEPARTMENT OF LICENSING & REGULATORY AFFAIRS 

MICHIGAN TAX TRIBUNAL 

800 E. Court Street Village Limited 

Dividend Housing Association Limited Partnership 

Petitioner, 

v 

City of Flint and 

Michigan Department of Treasury, 

Respondents. 

MTT Docket No. 24-004101 

Stewart L. Mandell (P33781) 

Honigman LLP 

Attorneys for Petitioner 

39400 Woodward Avenue, Suite 101 

Bloomfield Hills, MI 48304-5151 

(313) 465-7420 

slmandell@honigman.com

Joseph N. Kuptz (P68623) 

Chief Deputy City Attorney 

Attorney for Respondent City of Flint 

City of Flint Law Department 

1101 S. Saginaw St., 3rd Floor 

Flint, MI 48502 

(810) 237-2085 

jkuptz@cityofflint.com

B. Thomas Golden (P70822) 

Assistant Attorney 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

Proof of Service

Stewart Mandell states that that on September 2, 2025, he served a copy of the foregoing 

Motion to Withdraw Appeal via electronic mail, upon: 

Joseph N. Kuptz (P68623) 

Chief Deputy City Attorney 

Attorney for Respondent City of Flint 

City of Flint Law Department 

jkuptz@cityofflint.com

B. Thomas Golden (P70822) 

Assistant Attorney General 

Revenue and Tax Division 

Attorneys for Respondent 

Michigan Department of Treasury 

goldent2@michigan.gov

Page 4

4 

61660780.1 

/s/ Stewart Mandell 

Dated: September 2, 2025 

Stewart Mandell

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Page 1

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA

ACTING 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

NOTICE OF JANUARY 16 - 30, 2026 PREHEARING GENERAL CALL AND ORDER 

OF PROCEDURE

800 E. Court Street Village Limited 

Dividend Housing Association 

Limited Pa,

Petitioner,

v

 

 

Michigan Department of Treasury,

Respondent.

 MTT Docket No. 24-004101

Please be advised that 24-004101 has been placed on a two-week Prehearing General 

Call commencing January 16, 2026. Parties will be notified at least one week before 

they are scheduled to appear.

Parties are required to submit a valuation disclosure or written notification that no 

valuation disclosure is required by the dates indicated herein. A “valuation disclosure” 

is defined as documentary or other tangible evidence in a property tax proceeding that a 

party relies upon in support of the party’s contention as to the true cash value of the 

subject property or any portion thereof and contains the party’s value conclusion and 

data, valuation methodology, analysis or reasoning, as provided by TTR 237.

In accordance with MCR 1.109(D)(9), as of January 1, 2021, the responsibility for 

excluding or redacting personal identifying information (PII) from all documents filed with 

or offered to the Tribunal rests solely with the parties and their attorneys. The 

Tribunal is not responsible for or required to review, redact, or screen documents at the 

time of filing for PII whether filed electronically or on paper. Please refer to the 

Tribunal’s FAQs and Glossary of Terms pages on our website for more information.

IT IS ORDERED that the parties shall:

a. If no valuation disclosure is required, notify the Tribunal and the opposing parties 

in writing within 21 days of entry of this Order that no valuation disclosure is 

being filed. The notice shall indicate the reason or reasons why no valuation 

disclosure is required (i.e., exemption claim, etc.).

b. If a valuation disclosure is required, file and exchange their valuation disclosures 

by September 19, 2025. Valuation disclosures will not be admitted into evidence 

unless disclosed and furnished in accordance with this Order (even though 

admissible) except upon a finding of good cause by the Tribunal.

Page 2

MTT Docket No. 24-004101

Page 2 of 2

IT IS FURTHER ORDERED that the parties shall file and exchange their Prehearing 

Statements by September 19, 2025. Witnesses will not be allowed to testify unless 

disclosed in the Prehearing Statement and the Prehearing Statement is furnished in 

accordance with this Order except upon a finding of good cause by the Tribunal. 

Failure to file the Prehearing Statement may result in holding a party or parties in 

default, as provided by TTR 237. 

IT IS FURTHER ORDERED that “Pre-Valuation Disclosure” discovery is CLOSED on 

September 19, 2025, which means all discovery has been requested, all motions to 

compel have been filed and resolved, and all requested or ordered discovery has been 

exchanged by that date. Discovery relative to the valuation disclosure prepared for 

purposes of litigating this case or the valuation expert that prepared that valuation 

disclosure is not permitted during “Pre-Valuation Disclosure” discovery.

IT IS FURTHER ORDERED that “Post-Valuation Disclosure” discovery is CLOSED on 

January 16, 2026, which means all discovery has been requested, all motions to compel 

have been filed and resolved, and all requested or ordered discovery has been 

exchanged by that date. “Post-Valuation Disclosure” discovery is limited to the 

opposing

Page 3

ST

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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. 24-004101

Section 1: Respondent’s Contact Information

Filer Type: Local Unit of Government

City Of Flint (GENESEE)

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

B.

M.I.

Thomas

Last Name

Golden

Firm Name (if any)

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

Williams Building 2nd Fl

ID Mail

City or Town

Lansing

State

Michigan

ZIP Code

48909

Telephone Number

517-335-7584

Fax Number

517-241-2741

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

GoldenT2@michigan.gov

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

Respondent or Authorized Attorney/Representative’s Signature: 

B. Thomas Golden

/s/

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Page 1

STATE OF MICHIGAN

GRETCHEN WHITMER 

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

LANSING

ORLENE HAWKS 

DIRECTOR

MICHIGAN OFFICE OF ADMINISTRATIVE HEARINGS AND RULES 

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 

_____________________________, 

 

MICHIGAN TAX TRIBUNAL 

Petitioner(s) 

v 

MOAHR Docket No. 

_____________________________, 

Respondent(s) 

PROOF OF SERVICE 

___________________________________ states that on ___________________ he/she 

[Name of person serving/mailing petition] 

[date of service] 

served a copy of the ___________________ relative to the above-captioned matter upon: 

[Provide name and address of the party/people being served] 

________________________________________________ 

________________________________________________ 

________________________________________________ 

________________________________________________ 

_________________________________________ 

[Signature of person who is serving/mailing copy] 

_________________________________________ 

[Print/type name of person serving/mailing copy]

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Page 1

STATE OF MICHIGAN 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MICHIGAN TAX TRIBUNAL 

 

800 E. COURT STREET VILLAGE LIMITED 

 

MTT Docket No. 24-004101-TT 

DIVIDEND HOUSING ASSOCIATION 

LIMITED PARTNERSHIP, 

 

 

 

 

 

 

 

 

 

 

Petitioner, 

 

 

 

 

 

 

v. 

 

CITY OF FLINT and 

MICHIGAN DEPARTMENT OF TREASURY, 

 

 

Respondents. 

 

_____________________________________________________________________/ 

 

HONIGMAN LLP 

Stewart L. Mandell (P-33781) 

Daniel L. Stanley (P-57052) 

Attorneys for Petitioner 

39400 Woodward Ave, Ste 101 

Bloomfield Hills, MI 48304 

(313) 465-7420 

(517) 377-0714 

slmandell@hongiman.com 

dstanley@honigman.com

JOSEPH N. KUPTZ (P-68623) 

Chief Deputy City Attorney 

Attorney for Respondent City of Flint, only

City of Flint Law Department 

1101 S. Saginaw St., 3rd Floor 

Flint, MI 48502 

(810) 237-2085 

jkuptz@cityofflint.com 

_____________________________________________________________________/ 

 

ENTIRE TRIBUNAL PROPERTY TAX ANSWER 

 

Respondent, City of Flint, answers Petitioner’s Entire Tribunal Property Tax 

Petition as follows: 

1. Admitted. 

2. Admitted. 

3. Admitted. 

4. Admitted.

Page 2

5. Respondent admits that Petitioner has raised issues regarding the taxation of 

the property and an October 16, 2024 decision by the other Respondent in this 

matter, the Michigan Department of Treasury. 

6. Admitted. 

7. Admitted. 

8. Admitted. 

9. Admitted. 

10. Respondent lacks knowledge or information sufficient to form a belief as to the 

truth of the allegations. 

11. Respondent lacks knowledge or information sufficient to form a belief as to the 

truth of the allegations. 

12. Admitted. 

13. Admitted. 

14. Admitted. 

15. Admitted. 

16. This allegation is directed to the Respondent Michigan Department of Treasury. 

In further response, Respondent City of Flint lacks knowledge or information 

sufficient to form a belief as to the truth of the allegations. 

 

AFFIRMATIVE DEFENSES 

1. Respondent, City of Flint, approved Petitioner’s request for exemption on July 

3, 2024.

Page 3

2. Respondent reserves the right to amend or supplement its affirmative defenses 

in this matter. 

 

 

 

 

 

 

 

 

Respectfully submitted, 

Dated: January 17, 2025 

 

 

/s/ Joseph N. Kuptz_________ 

 

 

 

 

 

 

 

Joseph N. Kuptz (P-68623) 

 

 

 

 

 

 

 

Chief Deputy City Attorney 

Attorney for Respondent 

 

 

 

 

 

 

 

1101 S. Saginaw Street, 3rd Fl. 

 

 

 

 

 

 

 

Flint, MI 48502 

 

 

 

 

 

 

 

(810) 237-2085

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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. 24-004101

Section 1: Respondent’s Contact Information

Filer Type: Local Unit of Government

City Of Flint (GENESEE)

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

Joseph

M.I.

N

Last Name

Kuptz

Firm Name (if any)

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

1101 S Saginaw St

3rd Floor

City or Town

Flint

State

Michigan

ZIP Code

48502

Telephone Number

810-766-7146

Fax Number

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

jkuptz@cityofflint.com

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

Respondent or Authorized Attorney/Representative’s Signature: 

Joseph N. Kuptz (P-68623)

/s/

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Page 1

58238829.2 

STATE OF MICHIGAN 

DEPARTMENT OF LICENSING & REGULATORY AFFAIRS 

MICHIGAN TAX TRIBUNAL 

 

800 E. COURT STREET VILLAGE LIMITED 

 DIVIDEND HOUSING ASSOCIATION 

 LIMITED PARTNERSHIP, 

Petitioner, 

v. 

 MTT Docket No. 24-004101 

 

 

MICHIGAN DEPARTMENT OF TREASURY 

AND CITY OF FLINT, 

Respondents. 

_______________________________________/ 

AMENDED PROOF OF SERVICE 

Lisa Joseph states that on December 24, 2024, she did serve a copy of Petitioner's Petition, 

with docket number, upon the parties named on the attached list. 

_____________________________________ 

 

 Lisa Joseph

Page 2

58238829.2 

BY CERTIFIED UNITED STATES MAIL, RETURN RECEIPT REQUESTED: 

CLERK 

CITY OF FLINT 

1101 S. SAGINAW 

FLINT, MI 48502 

ASSESSOR 

CITY OF FLINT 

1101 S. SAGINAW 

FLINT, MI 48502 

AND BY FIRST-CLASS UNITED STATES MAIL: 

CLERK 

GENESEE COUNTY 

900 S. SAGINAW STREET 

FLINT, MI 48502-1514 

DIRECTOR OF EQUALIZATION 

GENESEE COUNTY 

900 S. SAGINAW STREET 

FLINT, MI 48502-1514 

SECRETARY OF SCHOOL BOARD 

FLINT COMMUNITY SCHOOLS 

923 E. KEARSLEY STREET 

FLINT, MI 48503-6106 

STATE TREASURER 

MICHIGAN DEPARTMENT OF TREASURY 

TREASURY BUILDING 

430 W. ALLEGAN ST. 

LANSING, MI 48922 

24-0153

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Page 1

STATE OF MICHIGAN 

DEPARTMENT OF LICENSING & REGULATORY AFFAIRS 

MICHIGAN TAX TRIBUNAL 

800 E. Court Street Village Limited Dividend Housing 

Association Limited Partnership, 

Petitioner, 

v. 

MTT Docket No. 24-004101 

 

[Parcel No(s). 41-18-209-058] 

Flint, 

Respondent. 

_____________________________________/ 

PROOF OF SERVICE 

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

that on December 24, 2024, she did serve a copy of Petitioner's Petition, with docket number, upon 

the parties named on the attached list. 

_____________________________________ 

 

Lisa Joseph

Page 2

58238829.1 

BY CERTIFIED UNITED STATES MAIL, RETURN RECEIPT REQUESTED: 

CLERK 

FLINT 

1101 S. SAGINAW 

FLINT, MI 48502 

ASSESSOR 

FLINT 

1101 S. SAGINAW 

FLINT, MI 48502 

AND BY FIRST-CLASS UNITED STATES MAIL: 

CLERK 

GENESEE COUNTY 

900 S. SAGINAW STREET 

FLINT, MI 48502-1514 

DIRECTOR OF EQUALIZATION 

GENESEE COUNTY 

900 S. SAGINAW STREET 

FLINT, MI 48502-1514 

SECRETARY OF SCHOOL BOARD 

FLINT COMMUNITY SCHOOLS 

923 E. KEARSLEY STREET 

FLINT, MI 48503-6106 

STATE TREASURER 

MICHIGAN DEPARTMENT OF TREASURY 

TREASURY BUILDING 

430 W. ALLEGAN ST. 

LANSING, MI 48922 

24-0153

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Page 1

58002253.5 

STATE OF MICHIGAN 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MICHIGAN TAX TRIBUNAL 

800 E. COURT STREET VILLAGE LIMITED 

DIVIDEND HOUSING ASSOCIATION 

 LIMITED PARTNERSHIP, 

Petitioner, 

v 

MTT Docket No. ____________ 

Parcel No. 41-18-209-058 

CITY OF FLINT and 

MICHIGAN DEPARTMENT OF TREASURY, 

 

Respondents. 

/ 

PETITION 

Petitioner, 800 E. Court Street Village Limited Dividend Housing Association Limited 

Partnership, through its attorneys, HONIGMAN LLP, says: 

1.

Petitioner’s current principal office address is 25200 Telegraph Road, Sue 400, 

Southfield, MI 48033. 

2.

Petitioner is a party in interest with respect to the property taxes for real property 

located in the City of Flint, County of Genessee, Michigan, with tax parcel number 41-18-209-

058 (“Petitioner’s Property”). 

3.

The Respondents are the City of Flint (the “City”), which assesses and collects 

property taxes on Petitioner’s Property, and the Michigan Department of Treasury (the 

“Department”). 

4.

The current 2024 assessed value, state equalized value and taxable value for 

Petitioner’s Property are $1,730,200.

Page 2

2 

58002253.5 

5.

At issue is the property taxation resulting from both the aforementioned values 

and an October 16, 2024 decision by the Department. 

6.

Petitioner’s Property has an address of 800 E. Court Street, Flint, Michigan and is 

commonly known as Court Street Village. 

7.

Petitioner’s Property is a residential multifamily property that provides housing to 

low income seniors. 

8.

Petitioner has a regulatory agreement with the Michigan State Housing 

Development Authority, pursuant to which the dwelling units at Petitioner’s Property are 

required to be leased exclusively to low-income seniors. Additionally, Petitioner’s Property 

benefits from vouchers through Department of Housing and Urban Development (“HUD”) 

Section 202 and Section 8 programs. By virtue of the vouchers, tenants pay 30% of their income 

for rent, and HUD pays the difference between that and a HUD determined contract rent for each 

dwelling unit. Additionally, Petitioner received favorable below market financing terms. 

9.

The case involves a claim for property tax exemption under MCL 211.7d. 

10.

Petitioner’s Property consists of 149 residential housing units that were qualified, 

built or financed under section 202 of title II of the housing act of 1959, Public Law 86-372. 

Specifically, Petitioner’s Property received a $7,450,000 Capital Advance award from HUD 

under Section 202 of title II of the housing act of 1959. 

11.

Petitioner contends that Petitioner’s Property is and should continue to be exempt 

from taxation pursuant to MCL 211.7d. 

12.

Pursuant to the provisions of MCL 211.7d, Petitioner sought property tax 

exemption. 

13.

On July 3, 2024, the City approved Petitioner’s request for exemption.

Page 3

3 

58002253.5 

14.

In addition to the City, the Department also is involved with processing claims for 

exemption under MCL 211.7d. 

15.

On October 16, 2024, the Department denied Petitioner’s claim for exemption of 

Petitioner’s Property. A copy of the Department’s denial letter is attached hereto. 

16.

The Department’s denial of exemption was unlawful and erroneous because 

Petitioner and Petitioner’s Property meet the requirements for exemption under MCL 211.7d. 

WHEREFORE, Petitioner requests that the Tax Tribunal enter an Order: 1) holding that 

Petitioner’s Property is exempt from taxation pursuant to MCL 211.7d; and 2) requiring the 

correction of any applicable records and payment to Petitioner of any refunds attributable to such 

exemption, plus interest and costs. 

HONIGMAN LLP 

Attorneys for Petitioner 

By:/s/ Stewart L. Mandell

Stewart L. Mandell (P33781) 

Daniel L. Stanley (P57052) 

39400

Page 4

MIC

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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

800 E. Court Street Village Limited Dividend Housing Association Limited Pa, 

Petitioner,

 MICHIGAN TAX TRIBUNAL

v

MTT Docket No.: 24-004101

Michigan Department of Treasury, 

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 221 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 229(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: November 19, 2024

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 provide by those parties, attorneys, or authorized 

representatives.

By: Tribunal Clerk

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Page 1

58002253.5 

STATE OF MICHIGAN 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MICHIGAN TAX TRIBUNAL 

800 E. COURT STREET VILLAGE LIMITED 

DIVIDEND HOUSING ASSOCIATION 

 LIMITED PARTNERSHIP, 

Petitioner, 

v 

MTT Docket No. ____________ 

Parcel No. 41-18-209-058 

CITY OF FLINT and 

MICHIGAN DEPARTMENT OF TREASURY, 

 

Respondents. 

/ 

PETITION 

Petitioner, 800 E. Court Street Village Limited Dividend Housing Association Limited 

Partnership, through its attorneys, HONIGMAN LLP, says: 

1.

Petitioner’s current principal office address is 25200 Telegraph Road, Sue 400, 

Southfield, MI 48033. 

2.

Petitioner is a party in interest with respect to the property taxes for real property 

located in the City of Flint, County of Genessee, Michigan, with tax parcel number 41-18-209-

058 (“Petitioner’s Property”). 

3.

The Respondents are the City of Flint (the “City”), which assesses and collects 

property taxes on Petitioner’s Property, and the Michigan Department of Treasury (the 

“Department”). 

4.

The current 2024 assessed value, state equalized value and taxable value for 

Petitioner’s Property are $1,730,200.

Page 2

2 

58002253.5 

5.

At issue is the property taxation resulting from both the aforementioned values 

and an October 16, 2024 decision by the Department. 

6.

Petitioner’s Property has an address of 800 E. Court Street, Flint, Michigan and is 

commonly known as Court Street Village. 

7.

Petitioner’s Property is a residential multifamily property that provides housing to 

low income seniors. 

8.

Petitioner has a regulatory agreement with the Michigan State Housing 

Development Authority, pursuant to which the dwelling units at Petitioner’s Property are 

required to be leased exclusively to low-income seniors. Additionally, Petitioner’s Property 

benefits from vouchers through Department of Housing and Urban Development (“HUD”) 

Section 202 and Section 8 programs. By virtue of the vouchers, tenants pay 30% of their income 

for rent, and HUD pays the difference between that and a HUD determined contract rent for each 

dwelling unit. Additionally, Petitioner received favorable below market financing terms. 

9.

The case involves a claim for property tax exemption under MCL 211.7d. 

10.

Petitioner’s Property consists of 149 residential housing units that were qualified, 

built or financed under section 202 of title II of the housing act of 1959, Public Law 86-372. 

Specifically, Petitioner’s Property received a $7,450,000 Capital Advance award from HUD 

under Section 202 of title II of the housing act of 1959. 

11.

Petitioner contends that Petitioner’s Property is and should continue to be exempt 

from taxation pursuant to MCL 211.7d. 

12.

Pursuant to the provisions of MCL 211.7d, Petitioner sought property tax 

exemption. 

13.

On July 3, 2024, the City approved Petitioner’s request for exemption.

Page 3

3 

58002253.5 

14.

In addition to the City, the Department also is involved with processing claims for 

exemption under MCL 211.7d. 

15.

On October 16, 2024, the Department denied Petitioner’s claim for exemption of 

Petitioner’s Property. A copy of the Department’s denial letter is attached hereto. 

16.

The Department’s denial of exemption was unlawful and erroneous because 

Petitioner and Petitioner’s Property meet the requirements for exemption under MCL 211.7d. 

WHEREFORE, Petitioner requests that the Tax Tribunal enter an Order: 1) holding that 

Petitioner’s Property is exempt from taxation pursuant to MCL 211.7d; and 2) requiring the 

correction of any applicable records and payment to Petitioner of any refunds attributable to such 

exemption, plus interest and costs. 

HONIGMAN LLP 

Attorneys for Petitioner 

By:/s/ Stewart L. Mandell

Stewart L. Mandell (P33781) 

Daniel L. Stanley (P57052) 

39400

Page 4

MIC

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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

800 E. Court Street Village Limited Dividend Housing 

Association Limited Partnership

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

39400 Woodward

Suite 101

City or Town

Bloomfield Hills

State

Michigan

ZIP Code

48304

Telephone Number

313-465-7420

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

Stewart

M.I.

Last Name

Mandell

Firm Name (if any)

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

2290 First National Building

660 Woodward Avenue

City or Town

Detroit

State

Michigan

ZIP Code

48226

Telephone Number

313-465-7420

Fax Number

313-465-7421

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

slmandell@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 Flint (GENESEE)

County

Genesee

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)

True Cash and Taxable Values

Section 8: Valuation Information for Each Parcel under Appeal

Parcel Number:

41-18-209-058

Classification of Property: Real 

Commercial

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

1730200

Current Taxable Value as established by the Board of Review:

1730200

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

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