Detroit Diesel Corporation Petitioner Vs. Township Of Redford Respondent

Page 1

RECEIVED

 AUG 04 2026 a |



 MICH

 STATE OF MICHIGAN TGAN TAX TRIBUNAL

 DEPARTMENT OF LICENSING & REGULATORY AFFAIRS

 MICHIGAN TAX TRIBUNAL



Detroit Diesel Corporation,



 Petitioner,

 MOAHR Dockel No. 26-002925v.

 [Parcel No. 79-999-00-2027-001)



 |

Redford Township,



 Respondent.



 _/



 ANSWER TO AMENDED PETITION

 Respondent, Redford Township (“Respondent”), hereby answers the

Amended Petition filed by Detroit Diesel Corporation (“Petitioner”) as follows:

 1. Respondent admits the allegations of Paragraph 1 of the Petition.

 2. Respondent admits the allegations of Paragraph 2 of the Petition.

 3. Respondent admits the allegations of Paragraph 3 of the Petition.



 4. Respondent admits the allegations of Paragraph 4 of the Petition.

 5. Respondent admits the allegations of Paragraph 5 of the Petition.

 6. Respondent admits the allegations of Paragraph 6 of the Petition.

 7. Respondent admits the allegations of Paragraph 7 of the Petition.

Page 2

11. Respondent admits the allegations of Paragraph 11 of the Petition.

 12. Respondent admits the allegations of Paragraph 12 of the Petition.

 WHEREFORE, Respondent requests that the Tax Tribunal enler an Order

directing and finding that: (1) Petitioner's property, Parcel No. 79-999-00-2027-001,

is eligible manufacturing personal property as defined by MCL 211.9m(8) and is

“qualified new personal property” as defined under MCL 211.9m or “qualified

previously existing personal property” as defined under MCL 211 9n and therefore

exempt from local property taxes; (2} the acquisition costs of the eligible

 manufacturing personal property that is exempt under MCL 211.9m or MCL211.9n

 are $83,435,187; {3) Petitioner's property is exempt from State Essential Services

 Assessment pursuant to Resolution 2024-174; (4) Respondent's assessor must

 forward a copy of Tribunal's Order and Form 5978 to the Department of Treasury

 within 15 days of the date of the Order and that the Department of Treasury must

 generate or amend the taxpayer's ESA statement within 15 days of receipt of the



 Form 5278.

Page 3

Respectfully submitted,



 a A

 i 2



 7 Jessic

 : / Redford Township Assessor

 15145 Beech Daly

 Redford, MI 48239

 (313) 387-2730

 assessing@redfordtwp.gov



Dated: August 3, 2026

Page 4

RECEIVED



 AUG 04 2026



 MICHIGAN TAX TRIBUNAL



 STATE OF MICHIGAN

 DEPARTMENT OF LICENSING & REGULATORY AFFAIRS

 MICHIGAN TAX TRIBUNAL



Detroit Diesel Corporation,



 Petitioner,



\2 MTT Docket No. 26-002925

 [Parcel No(s). 79-999-00-2027-001]



Redford Twp.,



 Respondent.

 /



 Daniel L., Stanley (P57052) Jessica V. Gracer

 HoNIGMAN LLP Assessor for Respondent

 Attorney for Petitioner 15145 Beech Daly

 22 N. Washington Square Redford, MI 48239

 Suite 400 (313) 387-2730

 Lansing, MI 48933 assessinp(@redfordtwp.gov

 (517) 377-0714

 dstanley@honigman.com



 PROOF OF SERVICE



 Jessica V. Gracer states that on August 3, 2026 she did serve a copy of Respondent's

 Answer to Amended Petition upon Petitioner’s attorney via e-mail at dstanley(@honigman.com.



 pa

 (ed

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Page 1

STATE OF MICHIGAN

GRETCHEN WHITMER DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS MARLON I. BROWN, DPA

 GOVERNOR LANSING DIRECTOR



 Detroit Diesel Corporation, MICHIGAN TAX TRIBUNAL

 Petitioner,



 v MTT Docket No. 26-002925



 Redford Township, Presiding Judge

 Respondent. Marcus L. Abood



 ORDER SETTING ASIDE PETITIONER’S DEFAULT



 ORDER GRANTING JOINT STIPULATION FOR ENTRY OF CONSENT JUDGMENT



 CONSENT JUDGMENT



 On July 30, 2026, the parties filed a Joint Stipulation for Entry of Consent Judgment

 (Stipulation) agreeing that the subject property is Eligible Manufacturing Personal

 Property entitled to ad valorem exemption pursuant to MCL 211.9m and 211.9n.



 The Tribunal has considered the Stipulation and finds that on August 3, 2026, Petitioner

 was placed in default for failing to sign the Petition. Further, on August 3, 2026,

 Petitioner filed an Amended Petition with a motion to set aside default.



 The Tribunal has considered the file in this case and the submitted Stipulation for Entry

 of Consent Judgment (Stipulation) and finds that the Stipulation meets all filing and

 statutory requirements.1 As such, the Tribunal shall enter the Stipulation. Therefore,



 IT IS ORDERED that Petitioner’s default is SET ASIDE.



 IT IS FURTHER 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



 1 See MCL 211.27a.

 2 See MCL 205.755.



 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

Page 2

MTT Docket No. 26-002925

Page 2 of 2



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,

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Page 1

STATE OF MICHIGAN

GRETCHEN WHITMER DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS MARLON I. BROWN, DPA

 GOVERNOR LANSING DIRECTOR



 Detroit Diesel Corporation, MICHIGAN TAX TRIBUNAL

 Petitioner,



 v MTT Docket No. 26-002925



 Redford Township, Presiding Judge

 Respondent. Marcus L. Abood



 ORDER SETTING ASIDE PETITIONER’S DEFAULT



 ORDER GRANTING JOINT STIPULATION FOR ENTRY OF CONSENT JUDGMENT



 CONSENT JUDGMENT



 On July 30, 2026, the parties filed a Joint Stipulation for Entry of Consent Judgment

 (Stipulation) agreeing that the subject property is Eligible Manufacturing Personal

 Property entitled to ad valorem exemption pursuant to MCL 211.9m and 211.9n.



 The Tribunal has considered the Stipulation and finds that on August 3, 2026, Petitioner

 was placed in default for failing to sign the Petition. Further, on August 3, 2026,

 Petitioner filed an Amended Petition with a motion to set aside default.



 The Tribunal has considered the file in this case and the submitted Stipulation for Entry

 of Consent Judgment (Stipulation) and finds that the Stipulation meets all filing and

 statutory requirements.1 As such, the Tribunal shall enter the Stipulation. Therefore,



 IT IS ORDERED that Petitioner’s default is SET ASIDE.



 IT IS FURTHER 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



 1 See MCL 211.27a.

 2 See MCL 205.755.



 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

Page 2

MTT Docket No. 26-002925

Page 2 of 2



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,

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Page 1

RECEIVED



 Jub 302026



 STATE OF MICHIGAN MICHIGAN TAX eA Te

 DEPARTMENT OF LICENSING & REGULATORY AFFAIRS

 MICHIGAN TAX TRIBUNAL



 Detroit Diesel Corporation,



 Petitioner,

 v. MOAHR Docket No, 26-002925

 [Parcel No. 79-999-00-2027-001]



 Redford Township,



 Respondent.



 ANSWER



 Respondent, Redford Township ("Respondent"), hereby answers the



 Petition filed by Detroit Diesel Corporation (“Petitioner”) as follows:



 1. Respondent admils the allegations of Paragraph 1 of the Petition,



 2. Respondent admits the allegations of Paragraph 2 of the Petition.



 3. Respondent admits the allegations of Paragraph 3 of the Petition.



 4. Respondent admifs the allegations of Paragraph 4 of the Petition.



 5. Respondent admils the allegations of Paragraph 5 of the Petition.



DR 6. Respondent admils ihe allegations of Paragraph 6 of the Petition.



 7. Respondent admils the allegations of Paragraph 7 of the Petition.

Page 2

Hho Respondent admits he alle: ationsof Paragraph Hof the Pohfion, a Creag



 12. Respondent admits The allegations of Paragraph 12of the Petition.



 WHEREFORE, Respondent requests that the Tax Tibunal enter an Orclor



directing and finding that: (1) Petitioner's propoily, Parcel Mo, /9-999-00-2027 G01,



is eligible manutaciuing personal properly as defined by MCL 211.9m{8) and is



“qualified new personal propedy™ as defined under MCL 20E.9m or “qualified



previously existing personal properly as defined under MCL 21190 and therefore



exempt from local properly laxes: (2) the acquisition costs of The eligible



manufactuting personal propeny thal is oxempt undo MCL 21E9m of MCL 211.90



 are $83,435.187; (3) Petitioner's property is exempl rom Stale Essential Seavicos



 Assessment puisuant 1o Resolution 2024-174; 4) Respondent's assessor mus!



 forward a copy of Tibunal's Order and Form 5278 to lhe Department of Treasury



 within 15 days of the date of The Order and That the Deparbment of Treasury must



 generale or amend the taxpayer's ESA statement within 15 days of receipt of the



 Form 5278.

Page 3

Respectiully submitted,



 Ue Cedi )) i He J

 ‘ P bseree U Caer



Dated: July 30, 2026

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Page 1

STATE OF MICHIGAN

 DEPARTMENT OF LICENSING & REGULATORY AFFAIRS

 MICHIGAN TAX TRIBUNAL



Detroit Diesel Corporation,



 Petitioner,



v. MTT Docket No. 26-002925

 [Parcel No(s). 79-999-00-2027-001]



Redford Twp.,



 Respondent.

_____________________________________/



 PROOF OF SERVICE



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



that on August 3, 2026 she did serve a copy of Petitioner's Amended Petition, with docket number,



upon the parties named on the attached list.



 _____________________________________/s/ Lisa Joseph

 Lisa Joseph



76536112.1

Page 2

BY CERTIFIED UNITED STATES MAIL, RETURN RECEIPT REQUESTED:



 CLERK

 REDFORD TWP.

 15145 BEECH DALY

 REDFORD, MI 48239



 ASSESSOR

 REDFORD TWP.

 15145 BEECH DALY

 REDFORD, MI 48239



 AND BY FIRST-CLASS UNITED STATES MAIL:



 CLERK

 WAYNE COUNTY

 CAYMC, 2 WOODWARD AVENUE #211

 DETROIT, MI 48226



 DIRECTOR OF EQUALIZATION

 WAYNE COUNTY

 500 GRISWOLD ST. 21ST FLOOR

 DETROIT, MI 48226



 SECRETARY OF SCHOOL BOARD

 SOUTH REDFORD SCHOOL DISTRICT

 26141 SCHOOLCRAFT

 REDFORD, MI 48239-2791



 STATE TREASURER

 MICHIGAN DEPARTMENT OF TREASURY

 TREASURY BUILDING

 430 W. ALLEGAN ST.

 LANSING, MI 48922



76536112.1

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Page 1

STATE OF MICHIGAN

GRETCHEN WHITMER DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS MARLON I. BROWN, DPA

 GOVERNOR LANSING DIRECTOR



 MICHIGAN TAX TRIBUNAL



 Docket Number: 26-002925



 Is this case currently pending in the Small Claims Division? No



 Party Filing Document

 Petitioner



 Files



 Document Type: Proof of Service: Petition

 Attachment File Name: Detroit Diesel v Redford Twp. - POS of Amended Petition



 Fee Information

 Filing Fee: $ 0.00



 Payment Information

 Payment: $ 0.00



 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

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Page 1

STATE OF MICHIGAN

 DEPARTMENT OF LICENSING & REGULATORY AFFAIRS

 MICHIGAN TAX TRIBUNAL



Detroit Diesel Corporation,



 Petitioner,

v. MOAHR Docket No. _______________26-002925

 [Parcel No. 79-999-00-2027-001]



Redford Township,



 Respondent.



_________________________/

 AMENDED

 PETITION



 Detroit Diesel Corporation (“Petitioner”), through its attorneys, HONIGMAN



LLP, says:



 1. Petitioner's principal office address is 13400 Outer Drive West, Detroit,



MI. Petitioner is a party in interest with respect to property taxes on tax parcel



no(s). 79-999-00-2027-001 ("Petitioner's Property") located in Redford Township.



 2. Respondent, Redford Township, assesses and collects property taxes



in Redford Township.



 3. Petitioner’s property is subject to a State Essential Services Assessment



Exemption pursuant to Resolution 2024-174 of the Michigan Strategic Fund. A



copy of that Resolution is attached hereto as Exhibit 1.



76341580.1

Page 2

4. On February 20, 2026, Petitioner timely filed a Form 5278 with



Respondent. A copy of the timely filed Form 5278 is attached hereto as Exhibit 2.



 5. Respondent took no action regarding the Form 5278 because



Respondent’s assessor assumed that the assets listed on the Form 5278 would fall



under Petitioner’s existing personal property account for this location and



Petitioner’s property was already exempt from local ad valorem taxes under MCL



211.9m. Respondent did not realize the error until Petitioner went to file with ESA



in the spring of 2026.



 6. On July 2, 2026, Respondent filed an action with the State Tax



Commission pursuant to MCL 211.154 (the “154 Action”). A copy of the 154 Action



is attached hereto as Exhibit 3.



 7. Petitioner’s receipt of the 154 Action was the first notice that



Petitioner that Respondent’s assessor had effectively denied Petitioner’s Form



5278 and Petitioner timely files this Petition with the Tribunal within 35 days of that



notice pursuant to MCL 211.9m(3).



 8. In the 154 Action, Respondent sought to correct its error and have



the State Tax Commission acknowledge parcel number 79-999-00-2027-001 for



Petitioner’s property and accept Petitioner’s Form 5278. See Exhibit 3.



 9. Petitioner’s property is eligible manufacturing personal property as



defined by MCL 211.9m(8) and is “qualified new personal property” as defined



under MCL 211.9m or “qualified previously existing personal property” as defined



under MCL 211.9n and therefore exempt from local property taxes.

Page 3

10. The acquisition costs of the eligible manufacturing personal property



that is exempt under MCL 211.9m or MCL 211.9n are $83,435,187 as reflected on



the Form 5278 attached hereto as Exhibit 2.



 11. Petitioner’s property is also exempt from State Essential Services



Assessment pursuant to Resolution 2024-174. See Exhibit 1 hereto.



 12. Respondent’s failure to process Petitioner’s timely filed Form 5278 was



an inadvertent error and that form should have been processed, as is confirmed



by the Assessor’s 154

Page 4

Respe

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Page 1

STATE OF MICHIGAN

GRETCHEN WHITMER DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS MARLON I. BROWN, DPA

 GOVERNOR LANSING DIRECTOR



 MICHIGAN TAX TRIBUNAL



 Docket Number: 26-002925



 Is this case currently pending in the Small Claims Division? No



 Party Filing Document

 Petitioner



 Files



 Document Type: Amended Petition

 Attachment File Name: Detroit Diesel Petition As Amended



 Fee Information

 Filing Fee: $ 0.00



 Payment Information

 Payment: $ 0.00



 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

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Page 1

STATE OF MICHIGAN

 DEPARTMENT OF LICENSING & REGULATORY AFFAIRS

 MICHIGAN TAX TRIBUNAL



Detroit Diesel Corporation,



 Petitioner,



v. MTT Docket No. 26-002925

 [Parcel No(s). 79-999-00-2027-001]



Redford Twp.,



 Respondent.

_____________________________________/



 PROOF OF SERVICE



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



that on August 3, 2026 she did serve a copy of Petitioner's Amended Petition, with docket number,



upon the parties named on the attached list.



 _____________________________________/s/ Lisa Joseph

 Lisa Joseph



76536112.1

Page 2

BY CERTIFIED UNITED STATES MAIL, RETURN RECEIPT REQUESTED:



 CLERK

 REDFORD TWP.

 15145 BEECH DALY

 REDFORD, MI 48239



 ASSESSOR

 REDFORD TWP.

 15145 BEECH DALY

 REDFORD, MI 48239



 AND BY FIRST-CLASS UNITED STATES MAIL:



 CLERK

 WAYNE COUNTY

 CAYMC, 2 WOODWARD AVENUE #211

 DETROIT, MI 48226



 DIRECTOR OF EQUALIZATION

 WAYNE COUNTY

 500 GRISWOLD ST. 21ST FLOOR

 DETROIT, MI 48226



 SECRETARY OF SCHOOL BOARD

 SOUTH REDFORD SCHOOL DISTRICT

 26141 SCHOOLCRAFT

 REDFORD, MI 48239-2791



 STATE TREASURER

 MICHIGAN DEPARTMENT OF TREASURY

 TREASURY BUILDING

 430 W. ALLEGAN ST.

 LANSING, MI 48922



76536112.1

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Page 1

STATE OF MICHIGAN

GRETCHEN WHITMER DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS MARLON I. BROWN, DPA

 GOVERNOR LANSING DIRECTOR



 MICHIGAN TAX TRIBUNAL



 Docket Number: 26-002925



 Is this case currently pending in the Small Claims Division? No



 Party Filing Document

 Petitioner



 Files



 Document Type: Amended Petition

 Attachment File Name: Detroit Diesel v Redford Twp. - POS of Amended Petition



 Fee Information

 Filing Fee: $ 0.00



 Payment Information

 Payment: $ 0.00



 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

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Page 1

STATE OF MICHIGAN

GRETCHEN WHITMER DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS MARLON I. BROWN, DPA

 GOVERNOR LANSING DIRECTOR



 Detroit Diesel Corporation,

 Petitioner, MICHIGAN TAX TRIBUNAL

 ENTIRE TRIBUNAL

 v

 MTT Docket No. 26-002925

 Township of Redford,

 Respondent.



 ORDER OF DEFAULT



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



 Petitioner has failed to sign the petition. See TTR 233. As such, Petitioner must file a

 signed petition within 14 days of the entry of this order. The petition shall note the

 docket number assigned by the Tribunal and if filed utilizing the Tribunal’s e-filing

 system, must be filed on the assigned docket number as an “amended petition.”

 Tribunal rules and information on Entire Tribunal petitions can be found on our website

 at www.michigan.gov/taxtrib.



 Therefore,



 IT IS ORDERED that Petitioner is HELD IN DEFAULT.



 IT IS FURTHER ORDERED that the defaulted party shall cure the default, as indicated

 above, within 14 days of the entry of this order.1



 Failure to comply with this order will result in the defaulted party being required to file a

 motion to set aside the default (with appropriate filing fee).



 By: /s/ Patricia L. Halm



 Entered: August 3, 2026



 1 “A submission by mail is considered filed on the date indicated by the United States Postal Service

 postmark on the envelope containing the submission. A submission without a postmark or with an illegible

 postmark is considered filed on the date the submission is received by the tribunal. A submission by

 commercial delivery service is considered filed on the date the submission is given to the commercial

 service for delivery to the tribunal as indicated by the receipt date on the package containing the

 submission. A submission by personal service is considered filed on the date the submission is received.

 A submission through the tribunal’s e-filing system by 11:59 p.m. on a business day is considered filed on

 that business day. A submission by email to the email address designated by the tribunal by 11:59 p.m.

 on a business day is considered filed on that business day. A submission on a Saturday, a Sunday, or a

 holiday is considered filed on the following business day, as provided by section 35a of the tax tribunal

 act, MCL 205.735a.” TTR 225(5).



 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

Page 2

MTT Docket No. 26-002925

Page 2 of 2



 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



Detroit Diesel Corporation,



 Petitioner,



v. MOAHR Docket No. _______________

 [Parcel No. 79-999-00-2027-001]



Redford Township,



 Respondent.



_________________________/



 PETITION



 Detroit Diesel Corporation (“Petitioner”), through its attorneys, HONIGMAN



LLP, says:



 1. Petitioner's principal office address is 13400 Outer Drive West, Detroit,



MI. Petitioner is a party in interest with respect to property taxes on tax parcel



no(s). 79-999-00-2027-001 ("Petitioner's Property") located in Redford Township.



 2. Respondent, Redford Township, assesses and collects property taxes



in Redford Township.



 3. Petitioner’s property is subject to a State Essential Services Assessment



Exemption pursuant to Resolution 2024-174 of the Michigan Strategic Fund. A



copy of that Resolution is attached hereto as Exhibit 1.



76341580.1

Page 2

4. On February 20, 2026, Petitioner timely filed a Form 5278 with



Respondent. A copy of the timely filed Form 5278 is attached hereto as Exhibit 2.



 5. Respondent took no action regarding the Form 5278 because



Respondent’s assessor assumed that the assets listed on the Form 5278 would fall



under Petitioner’s existing personal property account for this location and



Petitioner’s property was already exempt from local ad valorem taxes under MCL



211.9m. Respondent did not realize the error until Petitioner went to file with ESA



in the spring of 2026.



 6. On July 2, 2026, Respondent filed an action with the State Tax



Commission pursuant to MCL 211.154 (the “154 Action”). A copy of the 154 Action



is attached hereto as Exhibit 3.



 7. Petitioner’s receipt of the 154 Action was the first notice that



Petitioner that Respondent’s assessor had effectively denied Petitioner’s Form



5278 and Petitioner timely files this Petition with the Tribunal within 35 days of that



notice pursuant to MCL 211.9m(3).



 8. In the 154 Action, Respondent sought to correct its error and have



the State Tax Commission acknowledge parcel number 79-999-00-2027-001 for



Petitioner’s property and accept Petitioner’s Form 5278. See Exhibit 3.



 9. Petitioner’s property is eligible manufacturing personal property as



defined by MCL 211.9m(8) and is “qualified new personal property” as defined



under MCL 211.9m or “qualified previously existing personal property” as defined



under MCL 211.9n and therefore exempt from local property taxes.

Page 3

10. The acquisition costs of the eligible manufacturing personal property



that is exempt under MCL 211.9m or MCL 211.9n are $83,435,187 as reflected on



the Form 5278 attached hereto as Exhibit 2.



 11. Petitioner’s property is also exempt from State Essential Services



Assessment pursuant to Resolution 2024-174. See Exhibit 1 hereto.



 12. Respondent’s failure to process Petitioner’s timely filed Form 5278 was



an inadvertent error and that form should have been processed, as is confirmed



by the Assessor’s 154 Action, Exhibit 3

Page 4

Res

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Page 1

STATE OF MICHIGAN

GRETCHEN WHITMER DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS MARLON I. BROWN, DPA

 GOVERNOR LANSING DIRECTOR



 Entire Tribunal Case Information Sheet - Petitioner



 MTT DOCKET NO.



 Section 1: Petitioner’s Contact Information

 Filer type: Local Unit of Government

 Organization



 First Name M.I. Last Name/Company Name

 Detroit Diesel Corporation



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

 13400 Outer Drive West

 Suite 400



 City or Town State ZIP Code

 Detroit Michigan 48226



 Telephone Number

 517-377-0714



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

 DStanley@Honigman.com



 Section 2: Attorney/Authorized Representative’s Contact Information

 First Name M.I. Last Name

 Daniel Stanley



 Firm Name (if any)

 Honigman LLP



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

 222 N. Washington Sq

 Suite 400



 City or Town State ZIP Code

 Lansing Michigan 48933



 Telephone Number

 517-337-0714



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

 DStanley@Honigman.com



 Section 3: Issue

 Please designate one:

 Valuation



 Section 4: Subject Property Information

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

 appealing? Parcel located in Redford Township

 1

 Redford Township

Page 2

STATE OF MICHIGAN

GRETCHEN WHITMER DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS MARLON I. BROWN, DPA

 GOVERNOR LANSING DIRECTOR



 Michigan

 48239



 Taxing Authority (City or Township) County

 Township of Redford (WAYNE) Wayne



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

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



 N/A



 Section 5: Check which of the following you are appealing (check all that apply)

 True Cash and Taxable Values

 Other (please explain)



 If “Other”, please explain:

 EMPP as defined by MCL 211.9m(8)



 Section 6: Valuation Information for Each Parcel under Appeal

 Parcel Number:

 79-999-00-2027-001



 Classification of Property: Personal (check one)



 Industrial (check one)



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

 83435187



 Current Taxable Value as established by the Board of Review:

 83435187



 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).

 83435187



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



 Section 7: 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:

Page 3

STATE OF MICHIGAN

GRETCHEN WHITMER DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS MARLON I. BROWN, DPA

 GOVERNOR LANSING

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Page 1

STATE OF MICHIGAN

GRETCHEN WHITMER DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS MARLON I. BROWN, DPA

 GOVERNOR LANSING DIRECTOR



 Detroit Diesel Corporation,

 Petitioner,

 MICHIGAN TAX TRIBUNAL

 v

 MTT Docket No.: 26-002925

 Township of Redford,

 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: August 3, 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



 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

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Page 1

: STATE OF MICHIGAN

 DEPARTMENT OF LICENSING & REGULATORY AFFAIRS

 MICHIGAN TAX TRIBUNAL



 Detroit Diesel Corporation,



 Petitioner,



 MOAHR Docket No. 26-00292526-002925

 [Parcel No. 79-999-00-2027-001]



 Redford Township,



 Respondent.



 /



 STIPULATION FOR ENTRY OF CONSENT JUDGMENT



 The case is pending in the Entire Tribunal



 Property Parcel No: 79-999-00-2027-001.



 The parties agree that the subject property is Eligible Manufacturing

 Personal Property entitled to ad valorem exemption pursuant to MCL

 211.9m and 211.9n.



 Petitioner's property is eligible manufacturing personal property as defined

 by MCL 211.9m(8) and is “qualified new personal property” as defined

 under MCL 211.9m or "qualified previously existing personal property" as

 defined under MCL 211.9n and therefore exempt from local property taxes.



 The acquisition costs of the eligible manufacturing personal property that is

 exempt under MCL 211.9m or MCL 211.9n are $83,435,187.



 Petitioner's property is also exempt from State Essential Services Assessment

 pursuant to Resolution 2024-174.



 Granting the parties’ the relief requested, including the granting and

 adopting the parties’ settlement, is proper under Tax Tribunal Act Section

 32(c), MCL 2056.732(c), which provides in pertinent part: "The tribunal's



76400100.1

Page 2

powers include, but are not limited to, all of the following: ... (c) Granting

 other relief or issuing writs, orders, or directives that it deems necessary or

 appropriate in the process of disposition of a matter over which it may

 acquire jurisdiction.” Additionally, approving the parties’ settlement is

 consistent with the fact that Michigan law favors settlements. Hashem v Les

 Stanford Oldsmobile, Inc., 266 Mich App 61, 85; 697 NW2d 558 (2005). See

 also Stefanac v Cranbrook Educational Community (after remand), 435

 Mich 155, 163, 458 NW2d 56 (1990) (“[TIhe law favors settlements.”); Watts v

 Dep't of State, 394 Mich 350, 357; 231 NW2d 43 (1975) (“Public policy favors

 amicable settlement. . . .").



 8. The Department of Treasury's ESA Frequently Asked Questions,! provide as

 follows:



 The Assessor and Taxpayer wish to file a stipulated agreement

 with the Michigan Tax Tribunal, is there any information that

 must be included?



 In order for the Department of Treasury to update or generate

 an ESA statement based upon a Michigan Tax Tribunal order,

 a stipulated agreement must include language that clearly

 indicates the following:



 1. The property on the parcel is eligible manufacturing

 personal property as defined by MCL 211.9m(8) and that some

 or all of the eligible manufacturing personal property is

 “qualified new personal property” as defined under MCL

 211.9m or “qualified previously existing personal property" as

 defined under MCL 211.9n and therefore exempt from local

 property taxes.



 2. The acquisition costs of the eligible manufacturing personal

 property that is exempt under MCL 211.9m or MCL 211 9n listed

 in the years in which

Page 3

/s/

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Page 1

STATE OF MICHIGAN

GRETCHEN WHITMER DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS MARLON I. BROWN, DPA

 GOVERNOR LANSING DIRECTOR



 MICHIGAN TAX TRIBUNAL



 Docket Number: 26-002925



 Is this case currently pending in the Small Claims Division? No



 Party Filing Document

 Joint



 Files



 Document Type: Stip for Consent Judgment

 Attachment File Name: Detroit Diesel Stip for CJ



 Fee Information

 Filing Fee: $ 50.00



 Payment Information

 Payment: $ 50.00



 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

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Page 1

STATE OF MICHIGAN

 DEPARTMENT OF LICENSING & REGULATORY AFFAIRS

 MICHIGAN TAX TRIBUNAL



Detroit Diesel Corporation,



 Petitioner,



v. MTT Docket No. Llo- 20 42s"

 [Parcel No(s). 79-999-00-2027-001]



Redford Twp.,



 Respondent.



 PROOF OF SERVICE



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



and that on Z/ 30/2 £ ). she did serve a copy of Petitioner's Petition, with docket



number, upon the parties named on the attached list.



 LisdJoséph”

Page 2

BY CERTIFIED UNITED STATES MAIL, RETURN RECEIPT REQUESTED:



 CLERK

 REDFORD TWP.

 15145 BEECH DALY

 REDFORD, MI 48239



 ASSESSOR

 REDFORD TWP.

 15145 BEECH DALY

 REDFORD, MI 48239



 AND BY FIRST-CLASS UNITED STATES MAIL:



 CLERK

 WAYNE COUNTY

 CAYMC, 2 WOODWARD AVENUE #211

 DETROIT, MI 48226



 DIRECTOR OF EQUALIZATION

 WAYNE COUNTY

 500 GRISWOLD ST. 21ST FLOOR

 DETROIT, MI 48226



 SECRETARY OF SCHOOL BOARD

 SOUTH REDFORD SCHOOL DISTRICT

 26141 SCHOOLCRAFT

 REDFORD, MI 48239-2791



 STATE TREASURER

 MICHIGAN DEPARTMENT OF TREASURY

 TREASURY BUILDING

 430 W. ALLEGAN ST.

 LANSING, MI 48922

 26-0074

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Page 1

STATE OF MICHIGAN

GRETCHEN WHITMER DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS MARLON I. BROWN, DPA

 GOVERNOR LANSING DIRECTOR



 MICHIGAN TAX TRIBUNAL



 Docket Number: 26-002925



 Is this case currently pending in the Small Claims Division? No



 Party Filing Document

 Petitioner



 Files



 Document Type: Proof of Service: Petition

 Attachment File Name: Detroit Diesel POS



 Fee Information

 Filing Fee: $ 0.00



 Payment Information

 Payment: $ 0.00



 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

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Page 1

STATE OF MICHIGAN

 DEPARTMENT OF LICENSING & REGULATORY AFFAIRS

 MICHIGAN TAX TRIBUNAL



Detroit Diesel Corporation,



 Petitioner,



v. MOAHR Docket No. _______________

 [Parcel No. 79-999-00-2027-001]



Redford Township,



 Respondent.



_________________________/



 PETITION



 Detroit Diesel Corporation (“Petitioner”), through its attorneys, HONIGMAN



LLP, says:



 1. Petitioner's principal office address is 13400 Outer Drive West, Detroit,



MI. Petitioner is a party in interest with respect to property taxes on tax parcel



no(s). 79-999-00-2027-001 ("Petitioner's Property") located in Redford Township.



 2. Respondent, Redford Township, assesses and collects property taxes



in Redford Township.



 3. Petitioner’s property is subject to a State Essential Services Assessment



Exemption pursuant to Resolution 2024-174 of the Michigan Strategic Fund. A



copy of that Resolution is attached hereto as Exhibit 1.



76341580.1

Page 2

4. On February 20, 2026, Petitioner timely filed a Form 5278 with



Respondent. A copy of the timely filed Form 5278 is attached hereto as Exhibit 2.



 5. Respondent took no action regarding the Form 5278 because



Respondent’s assessor assumed that the assets listed on the Form 5278 would fall



under Petitioner’s existing personal property account for this location and



Petitioner’s property was already exempt from local ad valorem taxes under MCL



211.9m. Respondent did not realize the error until Petitioner went to file with ESA



in the spring of 2026.



 6. On July 2, 2026, Respondent filed an action with the State Tax



Commission pursuant to MCL 211.154 (the “154 Action”). A copy of the 154 Action



is attached hereto as Exhibit 3.



 7. Petitioner’s receipt of the 154 Action was the first notice that



Petitioner that Respondent’s assessor had effectively denied Petitioner’s Form



5278 and Petitioner timely files this Petition with the Tribunal within 35 days of that



notice pursuant to MCL 211.9m(3).



 8. In the 154 Action, Respondent sought to correct its error and have



the State Tax Commission acknowledge parcel number 79-999-00-2027-001 for



Petitioner’s property and accept Petitioner’s Form 5278. See Exhibit 3.



 9. Petitioner’s property is eligible manufacturing personal property as



defined by MCL 211.9m(8) and is “qualified new personal property” as defined



under MCL 211.9m or “qualified previously existing personal property” as defined



under MCL 211.9n and therefore exempt from local property taxes.

Page 3

10. The acquisition costs of the eligible manufacturing personal property



that is exempt under MCL 211.9m or MCL 211.9n are $83,435,187 as reflected on



the Form 5278 attached hereto as Exhibit 2.



 11. Petitioner’s property is also exempt from State Essential Services



Assessment pursuant to Resolution 2024-174. See Exhibit 1 hereto.



 12. Respondent’s failure to process Petitioner’s timely filed Form 5278 was



an inadvertent error and that form should have been processed, as is confirmed



by the Assessor’s 154 Action, Exhibit 3

Page 4

Res

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Page 1

STATE OF MICHIGAN

GRETCHEN WHITMER DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS MARLON I. BROWN, DPA

 GOVERNOR LANSING DIRECTOR



 Entire Tribunal Case Information Sheet - Petitioner



 MTT DOCKET NO.



 Section 1: Petitioner’s Contact Information

 Filer type: Local Unit of Government

 Organization



 First Name M.I. Last Name/Company Name

 Detroit Diesel Corporation



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

 13400 Outer Drive West

 Suite 400



 City or Town State ZIP Code

 Detroit Michigan 48226



 Telephone Number

 517-377-0714



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

 DStanley@Honigman.com



 Section 2: Attorney/Authorized Representative’s Contact Information

 First Name M.I. Last Name

 Daniel Stanley



 Firm Name (if any)

 Honigman LLP



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

 222 N. Washington Sq

 Suite 400



 City or Town State ZIP Code

 Lansing Michigan 48933



 Telephone Number

 517-337-0714



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

 DStanley@Honigman.com



 Section 3: Issue

 Please designate one:

 Valuation



 Section 4: Subject Property Information

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

 appealing? Parcel located in Redford Township

 1

 Redford Township

Page 2

STATE OF MICHIGAN

GRETCHEN WHITMER DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS MARLON I. BROWN, DPA

 GOVERNOR LANSING DIRECTOR



 Michigan

 48239



 Taxing Authority (City or Township) County

 Township of Redford (WAYNE) Wayne



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

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



 N/A



 Section 5: Check which of the following you are appealing (check all that apply)

 True Cash and Taxable Values

 Other (please explain)



 If “Other”, please explain:

 EMPP as defined by MCL 211.9m(8)



 Section 6: Valuation Information for Each Parcel under Appeal

 Parcel Number:

 79-999-00-2027-001



 Classification of Property: Personal (check one)



 Industrial (check one)



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

 83435187



 Current Taxable Value as established by the Board of Review:

 83435187



 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).

 83435187



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



 Section 7: 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:

Page 3

STATE OF MICHIGAN

GRETCHEN WHITMER DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS MARLON I. BROWN, DPA

 GOVERNOR LANSING

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