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. 25-001630

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 the motion indicates that 

Petitioner informed Respondent of the motion and that Respondent concurs 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.

Page 2

MTT Docket No. 25-001630

Page 2 of 6

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 

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: December 4, 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. 25-001630

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 the motion indicates that 

Petitioner informed Respondent of the motion and that Respondent concurs 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

Page 4

MTT

Page 5

S

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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. 25-001630 

Motion to Withdraw Appeal

For this Motion, Petitioner states: 

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

Rule 231, R 792.10231 and MCL 205.732(c). Respondents’ counsel have confirmed that 

Respondents concur in the Tribunal dismissing this case as requested herein. 

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 

slmandell@honigman.com

Dated: December 3, 2025

Page 2

2 

62957734.2 

STATE OF MICHIGAN 

DEPARTMENT OF LICENSING & REGULATORY AFFAIRS 

MICHIGAN TAX TRIBUNAL 

800 E. Court Street Village Limited Dividend 

Housing Association Limited Partnership, 

Petitioner, 

v 

City of Flint and 

Michigan Department of Treasury, 

Respondents. 

MTT Docket No. 25-001630 

Proof of Service

Lisa Joseph states that that on December , 2025, she did serve a copy of the foregoing 

Motion to Withdraw Appeal via electronic mail, upon: 

B. Thomas Golden 

Jessica L. Rundle 

Assistant Attorneys General 

Attorneys for Respondent 

Michigan Department of Treasury 

goldent2@michigan.gov

rundlej1@michigan.gov

Joseph Kuptz 

Chief City Assistant Attorney 

Attorney for Respondent City of Flint 

kuptz@cityofflint.com

/s/ Lisa Joseph 

Dated: December , 2025 

Lisa Joseph 

4

4

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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 

NOTICE OF MAY 1-15, 2026 PREHEARING GENERAL CALL AND ORDER OF 

PROCEDURE FOR NON-PROPERTY TAX AND 

PROPERTY TAX EXEMPTION CASES 

 

800 E. Court Street Village Limited 

 Dividend Housing Association Limited Pa, 

Petitioners, 

v 

MTT Docket No. 25-001630 

Michigan Department of Treasury, 

Respondent. 

 

Please be advised that the cases listed on the attachment have been placed on a two-

week Prehearing General Call commencing May 1, 2026. Parties will be notified at 

least one week before they are scheduled to appear, and scheduling will not necessarily 

occur in the order in which the cases are listed below. 

 

In accordance with MCR 1.109(D)(9), 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 discovery is CLOSED on March 2, 2026, which means all 

discovery has been requested, all motions to compel have been filed, and all requested 

or ordered discovery has been exchanged by that date. 

 

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

Statements by March 2, 2026. Witnesses, with the exception of rebuttal 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 the deadline for filing and serving a Motion for 

Summary Disposition is April 2, 2026.1 

 

1 Pursuant to TTR 225(5): “Except as ordered by the tribunal, the combined length of any motion and brief 

or response and brief may not exceed 20 pages doubled-spaced with 1-inch margins and 12-point type,

Page 2

MTT Docket No: 25-001630 

Page 2 of 2 

IT IS FURTHER ORDERED that responses to a Motion for Summary Disposition must 

be filed and served within 21 days of service of the Motion for Summary Disposition. 

 

IT IS FURTHER ORDERED that a case listed on this call that is not scheduled for a 

date certain Prehearing Conference during the time frame indicated above may be 

scheduled for a date certain Prehearing Conference at any time subsequent to the 

completion date for this Prehearing General Call. Parties will, however, be notified in 

writing approximately one week before they are scheduled to appear. 

 

IT IS FURTHER ORDERED that if a Motion for Summary Disposition is filed by the 

deadline established herein, a Prehearing Conference will not be scheduled until after 

the Motion is ruled upon. 

 

 

 

By:___________________________________ 

Entered: August 25, 2025 

Patricia L. Halm, Tribunal Chair 

 

 

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 

 

 

exclusive of attachments and exhibits. Case quotes and footnotes in a brief may be single-spaced.” See 

also MCR 2.119.

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Page 1

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 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 Appearance and Notice of Appearance and a Proof of Service, regarding 

the above referenced case. 

If you have any questions, please do not hesitate to contact me. 

Sincerely, 

/s/ Jessica L. Rundle 

Jessica L. Rundle

Assistant Attorney General 

Revenue and Tax Division 

P.O. Box 30754

Lansing, Michigan 48909 

(517) 335-7584

JLR/mm 

Cc: 

 City of Flint and Stewart L. Mandell, Honigman LLP (via USPS First 

Class Mail)

Page 2

STATE OF MICHIGAN 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MICHIGAN TAX TRIBUNAL 

800 E. COURT STREET VILLAGE 

LIMITED DIVIDEND HOUSING 

PARTNERSHIP, 

Petitioner, 

MTT Docket No. 25–001630–TT 

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 

APPEARANCE AND NOTICE OF APPEARANCE 

Assistant Attorney General Jessica L. Rundle hereby enters her appearance 

on behalf of Respondent, Michigan Department of Treasury. 

PLEASE TAKE NOTICE that I am entering my appearance and request 

that copies of all notices, pleadings and orders filed and entered be served on the 

Assistant Attorneys General of the State of Michigan named below.

Page 3

2 

Respectfully Submitted, 

/s/ Jessica L. Rundle 

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, 2024

Page 4

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 Appearance and Notice of 

Appearance, along with a copy of this Proof of Service upon the following:

Page 5

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

Page 6

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 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 Appearance and Notice of

Page 7

STATE OF

Page 8

2

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Page 1

IVED 

% 

RECE 

NES 

JUN 062025 

¥ 

MICHIGAN TAX TRIBUNAL 

STATE OF MICHIGAN 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MICHIGAN TAX TRIBUNAL 

800 E. COURT STREET VILLAGE LIMITED 

DIVIDEND HOUSING ASSOCIATION 

LIMITED PARTNERSHIP, 

Petitioner, 

q 

or 

v 

MTT Docket No. 

Parcel No. 41-18-209-058 

- 00 L350 

CITY OF FLINT and 

MICHIGAN DEPARTMENT OF TREASURY, 

Respondents. 

PROOF OF SERVICE 

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

and 

that on 

S 

/30 [oc 

, 

she did serve 

a copy 

of Petitioner's Petition, with docket 

number, upon the parties named on the attached list. 

[5 Free Quel 

Lisa Joseph

Page 2

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 BE. KEARSLEY STREET 

FLINT, MI 48503-6106 

STATE TREASURER 

MICHIGAN DEPARTMENT OF TREASURY 

TREASURY BUILDING 

430 W. ALLEGAN ST.

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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. 25-001630 

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 

 

B. Thomas Golden (P-70822) 

Jessica L. Rundle (P-83788) 

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

JOSEPH N. KUPTZ (P-68623) 

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 

_____________________________________________________________________/ 

 

RESPONDENT CITY OF FLINT’S ENTIRE TRIBUNAL PROPERTY TAX ANSWER

Page 2

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

Petition as follows: 

1. In response to paragraph 1, Denied. Respondent has recorded a current 

principal office address for Petitioner of 800 E. Court Street, Flint, Michigan 

48503. 

2. In response to paragraph 2, Admitted. 

3. In response to paragraph 3, Admitted. 

4. In response to paragraph 4, Admitted. 

5. In response to paragraph 5, Respondent lacks knowledge or information sufficient 

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

6. In response to paragraph 6, Respondent lacks knowledge or information sufficient to 

form a belief as to the truth of the allegations. 

7. In response to paragraph 7, Respondent lacks knowledge or information sufficient to 

form a belief as to the truth of the allegations. 

8. In response to paragraph 8, Respondent lacks knowledge or information sufficient to 

form a belief as to the truth of the allegations. 

9. In response to paragraph 9, Admitted. 

10. In response to paragraph 10, Admitted. 

11. In response to paragraph 11, Denied, for the reason that it is untrue. 

12. In response to paragraph 12, Admitted. 

 

AFFIRMATIVE DEFENSES 

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

in this matter.

Page 3

Respectfully submitted, 

Dated: July 12, 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

Page 4

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]

Page 5

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

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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, 

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, Suite 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.

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

commonly known as Court Street Village. 

4.

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

for low income seniors. As further described herein, Petitioner’s Property is subject to a 

governmental regulatory agreement that restricts eligibility for occupancy in Petitioner’s

Page 2

2 

60650385.3 

Property to low income seniors, all of whom receive governmental rent subsidies, which 

subsidies have the effect of reducing the amount of rent paid by such seniors to thirty percent of 

their income. 

5.

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. 

6.

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. 

7.

Petitioner has a regulatory agreement with the Michigan State Housing 

Development Authority. 

8.

Additionally, tenants at Petitioner’s Property benefit from governmental rent 

subsidies. 

9.

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”). 

10.

The current 2025 assessed value, state equalized value and taxable value for 

Petitioner’s Property are each $1,730,200. 

11.

Petitioner’s Property is exempt under the General Property Tax Act (the “Act), 

MCL 211.1 et seq., including MCL 211.7d. 

12.

The Respondent City of Flint had granted exemption to Petitioner’s Property, 

however, the Department denied the exemption, which has resulted in the assessment at issue in 

this case. 

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

Petitioner’s Property is exempt from taxation under the Act and reducing the values of

Page 3

3 

60650385.3 

Petitioner’s Property, including the taxable value, to zero; 2) requiring the correction of any 

applicable records and payment to Petitioner of any refunds attributable to such exemption, plus 

interest and costs; and 3) granting Petitioner any other relief to which it is entitled. 

HONIGMAN LLP 

Attorneys for Petitioner 

By:/s/ Stewart L. Mandell

Stewart L. Mandell (P33781) 

Daniel L. Stanley (P57052) 

39400 Woodward Avenue, Suite 101 

Bloomfield Hills, MI 48304 

(313) 465-7420 

(517) 377-0714 

slmandell@honigman.com

dstanley@honigman.com

Dated: May 28, 2025

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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.: 25-001630

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 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: July 24, 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 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

v

MTT Docket No.: 25-001630

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 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: July 24, 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

These are text excerpts, not the complete document. Text recognition and reading order can contain errors. Check the PDF for complete wording, formatting, and context.

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. 25-001630

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/

These are text excerpts, not the complete document. Text recognition and reading order can contain errors. Check the PDF for complete wording, formatting, and context.

Page 1

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)

Page 2

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:

Page 3

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.

Page 4

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

Page 5

4

Page 6

5

Page 7

S

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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. 25-001630

Section 1: Respondent’s Contact Information

Filer Type: Local Unit of Government

Michigan Department of Treasury (MDT)

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/

These are text excerpts, not the complete document. Text recognition and reading order can contain errors. Check the PDF for complete wording, formatting, and context.

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, 

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, Suite 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.

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

commonly known as Court Street Village. 

4.

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

for low income seniors. As further described herein, Petitioner’s Property is subject to a 

governmental regulatory agreement that restricts eligibility for occupancy in Petitioner’s

Page 2

2 

60650385.3 

Property to low income seniors, all of whom receive governmental rent subsidies, which 

subsidies have the effect of reducing the amount of rent paid by such seniors to thirty percent of 

their income. 

5.

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. 

6.

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. 

7.

Petitioner has a regulatory agreement with the Michigan State Housing 

Development Authority. 

8.

Additionally, tenants at Petitioner’s Property benefit from governmental rent 

subsidies. 

9.

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”). 

10.

The current 2025 assessed value, state equalized value and taxable value for 

Petitioner’s Property are each $1,730,200. 

11.

Petitioner’s Property is exempt under the General Property Tax Act (the “Act), 

MCL 211.1 et seq., including MCL 211.7d. 

12.

The Respondent City of Flint had granted exemption to Petitioner’s Property, 

however, the Department denied the exemption, which has resulted in the assessment at issue in 

this case. 

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

Petitioner’s Property is exempt from taxation under the Act and reducing the values of

Page 3

3 

60650385.3 

Petitioner’s Property, including the taxable value, to zero; 2) requiring the correction of any 

applicable records and payment to Petitioner of any refunds attributable to such exemption, plus 

interest and costs; and 3) granting Petitioner any other relief to which it is entitled. 

HONIGMAN LLP 

Attorneys for Petitioner 

By:/s/ Stewart L. Mandell

Stewart L. Mandell (P33781) 

Daniel L. Stanley (P57052) 

39400 Woodward Avenue, Suite 101 

Bloomfield Hills, MI 48304 

(313) 465-7420 

(517) 377-0714 

slmandell@honigman.com

dstanley@honigman.com

Dated: May 28, 2025

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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)

25200 Telegraph Road

City or Town

Southfield

State

Michigan

ZIP Code

48034

Telephone Number

2485668300

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)

Honigman LLP

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)

Other (please explain)

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 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/ Stewart L. Mandell

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