Record Finder / 26-000737-TT
Michigan
Detroit Thermal, LLC Petitioner Vs. City Of Detroit Respondent
- Petitioner
- Detroit Thermal, LLC
- Respondent
- City Of Detroit
Case overview
- Docket number
- 26-000737-TT
- Status
- Disposed
- CaseType
- ET Property
- Division
- ET
- County
- Wayne
- Judge
- No judge assigned
Docket history
| Line # | Subject | Filer | Line Ref | Enter Date/Post Mark | Fee | Related Item |
|---|---|---|---|---|---|---|
| 7 | Consent Judgment | Not recorded | 4 | 06/04/2026 | Not recorded | Download |
| 6 | Petition has been verified | PET | 1 | 06/04/2026 | Not recorded | Download |
| Not recorded | Not recorded | Not recorded | Not recorded | Not recorded | Not recorded | Download |
| 5 | Notice of Docket Number ET | Not recorded | Not recorded | 06/04/2026 | Not recorded | Download |
| 4 | A Stipulation has been received. | Not recorded | Not recorded | 06/02/2026 | $50.00 | Download |
| Not recorded | Not recorded | Not recorded | Not recorded | Not recorded | Not recorded | Download |
| 3 | Answer was received | Not recorded | Not recorded | 06/02/2026 | Not recorded | Download |
| Not recorded | Not recorded | Not recorded | Not recorded | Not recorded | Not recorded | Download |
| 2 | Proof of service of petition was received. | Not recorded | Not recorded | 05/19/2026 | Not recorded | Download |
| Not recorded | Not recorded | Not recorded | Not recorded | Not recorded | Not recorded | Download |
| 1 | A petition was received. | PET | Not recorded | 05/06/2026 | $600.00 | Download |
| Not recorded | Not recorded | Not recorded | Not recorded | Not recorded | Not recorded | Download |
Documents
26-000737 Consent Judgment.pdfRead complete document text →
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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 Detroit Thermal LLC, MICHIGAN TAX TRIBUNAL Petitioner, v MTT Docket No. 26-000737 City of Detroit, Presiding Judge Respondent. Patricia L. Halm ORDER GRANTING JOINT STIPULATION FOR ENTRY OF CONSENT JUDGMENT CONSENT JUDGMENT 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 the Joint Stipulation for Entry of Consent Judgment including all attachments, terms, and conditions is GRANTED and ADOPTED, unless otherwise indicated. IT IS FURTHER ORDERED that the officer charged with maintaining the assessment rolls for the tax years at issue shall correct or cause the assessment rolls to be corrected to reflect the property’s true cash and taxable values as provided in this Consent Judgment within 20 days of the entry of the Consent Judgment.2 IT IS FURTHER ORDERED that the officer charged with collecting or refunding the affected taxes shall collect taxes and any applicable interest or issue a refund as required by the Consent Judgment within 28 days of the entry of the Consent Judgment. If a refund is warranted, it shall, unless otherwise indicated, include a proportionate share of any property tax administration fees paid and of penalty and interest paid on delinquent taxes. The refund shall also, unless otherwise indicated, separately indicate the amount of the taxes, fees, penalties, and interest being refunded. A sum determined by the Tribunal to have been unlawfully paid shall, unless otherwise indicated, bear interest from the date of payment to the date of judgment and the judgment shall bear interest to the date of its payment. A sum determined by the Tribunal to have been underpaid shall not bear interest for any time period prior to 28 days after the issuance of this Consent Judgment. Pursuant to MCL 205.737, interest shall accrue (i) after December 31, 2020, through June 30, 2022, at the rate of 4.25%, (ii) after June 30, 2022, through December 31, 2022, at the rate of 4.27%, (iii) after December 31, 2022, through June 30, 2023, at the rate of 5.65%, (iv) after June 30, 1 See MCL 211.27a. 2 See MCL 205.755.
Page 2
MTT Docket No. 26-000737 Page 2 of 2 2023, through December 31, 2023, at the rate of 8.25%, (v) after December 31, 2023, through June 30, 2024, at the rate of 9.30%, (vi) after June 30, 2024, through December 31, 2024, at the rate of 9.50%, (vii) after December 31, 2024, through June 30, 2025, at the rate of 9.47%, (viii) after June 30, 2025, through December 31, 2025, at the rate of 8.66%, (ix) after December 31, 2025, through June 30, 2026, at a rate of 8.48%, and (x) after July 1, 2026, through December 31, 2026, at a rate of 7.85%. This Consent Judgment resolves all pending claims in this matter and closes this case. See docket look up for a copy of stipulation and for any possible refund paragraph. Entered: June 4, 2026 By: /s/ Patricia L. Halm jcr PROOF OF SERVICE I certify that a copy of the foregoing was sent on the entry date indicated above to the parties or their attorneys or authorized representatives, if any, utilizing either the mailing or email addresses on file, as provided by those parties, attorneys, or authorized representatives. By: Tribunal Clerk
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Petition 2026 - Detroit Thermal (02990248.11).pdfRead complete document text →
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Page 1
26-0007
STATE OF MICHIGAN
DEPARTMENT OF LICENSING & REGULATORY AFFAIRS
MICHIGAN TAX TRIBUNAL
Detroit Thermal, LLC,
Petitioner,
v.
MTT Docket No. _______________
Parcel No. 03990248.11
City of Detroit,
Respondent.
_________________________/
Petition
Detroit Thermal, LLC (“Petitioner”), through its attorneys, Honigman LLP, says:
1.
Petitioner's principal office address is 541 Madison Avenue, Detroit, MI 48226.
Petitioner is a party in interest with respect to property taxes on tax parcel number 03990248.11
("Petitioner's Property"). Petitioner’s Property is part of a steam distribution system and located
at 535 Madison located in Wayne County, Michigan.
2.
Respondent, City of Detroit, assesses and collects property taxes on Petitioner's
Property.
3.
In 2026, Respondent determined the taxable value of Petitioner's Property to be
$2,710,300 and assessed Petitioner's Property at $2,710,300, which will result in a state equalized
value in the same amount based upon the tentative equalization factor.
4.
Petitioner's Property is classified as utility personal. Petitioner's Property is
presently used or available for use for steam distribution purposes. Petitioner believes that
Petitioner's Property was originally designed to be used for such purposes.Page 2
2 75333524.1 5. This matter involves issues relating to: (a) valuation, (b) assessment, (c) taxable value, and (d) uniformity, equal protection, and due process. 6. No board of review protest was required for Petitioner’s Property. 7. The 2026 assessment, including state equalized value and taxable value, imposed on Petitioner's Property, and the taxes to be levied and collected thereon, are invalid and unlawful for the reasons that: (a) The assessment, including state equalized value and/or taxable value, exceeds the amount permitted by the Michigan Constitution and applicable statutes; (b) The assessment, including state equalized value and/or taxable value, is at a higher percentage of true cash value than permissible under the Michigan Constitution and applicable statutes; (c) The assessment, including taxable value and/or state equalized value, is based upon an erroneous determination of the true cash value of that portion of Petitioner's Property that is taxable under Michigan law, and is based upon the application of wrong principles; and (d) The assessment, including state equalized value and/or taxable value, and the mode of assessment adopted by Respondent, discriminate against Petitioner and deny Petitioner its constitutional rights to uniformity, equal protection, and due process of law. WHEREFORE, Petitioner requests that the Tax Tribunal enter an Order: (i) reducing the 2026 assessed value, state equalized value, and taxable value of Petitioner's Property from $2,710,300 to $1,388,200; (ii) requiring payment to Petitioner of the refunds attributable to such reductions, plus interest and costs; and (iii) awarding Petitioner any other relief to which it is entitled.
Page 3
3 75333524.1 Dated: May 4, 2026 Respectfully submitted, HONIGMAN LLP Attorneys for Petitioner By: _______________________________________ Stewart L. Mandell (P33781) 660 Woodward Avenue 2290 First National Bldg. Detroit, MI 48226-3506 (313) 465-7420 slmandell@honigman.com
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MITATEntireTribunalCaseISPetition.pdfRead complete document text →
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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 Local Unit of Government First Name M.I. Last Name/Company Name Detroit Thermal, LLC Home Address (No., Street, P.O. Box or Rural Route) 541 Madison Avenue City or Town Detroit State Michigan ZIP Code 48226 Telephone Number 313-465-7420 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. L. 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 Detriot State 22 ZIP Code 48226 Telephone Number 313-465-7420 E-mail Address (do not enter unless you want MTT to send all correspondence via e-mail) slmandell@honigman.com Section 3: Issue Please designate one: Valuation Section 4: Subject Property Information How many parcels are you appealing? 1 Property Address (No., Street, City, ST, ZIP) [If multiple, list first property’s address] 535 Madison Detroit
Page 2
STATE OF MICHIGAN GRETCHEN WHITMER GOVERNOR DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS LANSING ORLENE HAWKS DIRECTOR Michigan 48226 Taxing Authority (City or Township) City of Detroit (Wayne) County 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.) No Section 5: Check which of the following you are appealing (check all that apply) True Cash and Taxable Values If “Other”, please explain: Section 6: Valuation Information for Each Parcel under Appeal Parcel Number: 03990248.11 Classification of Property: Personal (check one) Utility (check one) Current Assessed Value (also known as State Equalized Value) as established by the Board of Review: 2710300 Current Taxable Value as established by the Board of Review: 2710300 What do you believe is the fair market value (also known as True Cash Value)? 2776400 Multiply the True Cash Value by 50% and enter here. This is your contention of Assessed Value (also known as State Equalized Value). 1388200 If you belive the Taxable Value differs from your contention of Assessed Value, enter your contention of Taxable Value. 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.
Page 3
STATE OF MICHIGAN GRETCHEN WHITMER GOVERNOR DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS LANSING ORLENE HAWKS DIRECTOR 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 Payment Information Amount: 600 Success: True Message: "" Waiver Code: Transaction Number: 26050684213992 Supporting Waiver Documents:
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ET_Notice_of_Docket_Number.2026-06-04_08-15-33.pdfRead complete document text →
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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 Detroit Thermal, LLC, Petitioner, MICHIGAN TAX TRIBUNAL v MTT Docket No.: 26-000737 City of Detroit, 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: June 4, 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
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 Detroit Thermal, LLC, Petitioner, MICHIGAN TAX TRIBUNAL v MTT Docket No.: 26-000737 City of Detroit, 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: June 4, 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
Page 3
Kevin C Richard City of Detroit Law Department 2 Woodward Avenue, Suite 500 Detroit , MI 48226
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Stip for Entry of CJ - Detroit Thermal (26-000737).pdfRead complete document text →
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STATE OF MICHIGAN DEPARTMENT OF LICENSING & REGULATORY AFFAIRS MICHIGAN TAX TRIBUNAL Detroit Thermal, LLC, Petitioner, v MTT Docket No. 26-000737 Parcel No. 03990248.11 City of Detroit, Respondent. _____________________________/ Stipulation for Entry of Consent Judgment 1. The parcel is located in Wayne County. 2. The case is pending in the X Entire Tribunal OR __ Small Claims Division. 3. Property Parcel No: 03990248.11 4. The values for the property identified above as established by Respondent’s Board of Review are: Tax Year True Cash Value Assessed Value Taxable Value 2026 $5,420,600 $2,710,300 $2,710,300 5. The values for the property identified above as stipulated by the parties for settlement purposes are: Tax Year True Cash Value State Equalized Value Taxable Value 2026 $2,776,400 $1,388,200 $1,388,200 6. If the stipulation addresses tax years other than the tax year originally appealed or tax years added through motions to amend that have been granted by the Tribunal, list the separate facts upon which the parties rely to invoke the Tribunal’s authority over those tax year or years: 7. List separately any special terms or conditions being proposed by the parties that would affect the execution of this Consent Judgment including, but not limited to, the joint payment of the refund, the waiver of interest, etc.:
Page 2
2 75349503.2 Honigman LLP City of Detroit Law Department Attorneys for Petitioner Attorneys for Respondent, By: _______________________________ By: _____________________________ Stewart L. Mandell (P33781) 660 Woodward Avenue 2290 First National Bldg. Detroit, MI 48226-3506 (313) 465-7420 slmandell@honigman.com Kevin Richard (P43417) CAYMC - 2 Woodward Avenue, Suite 500 Detroit, MI 48226 (313) 237-3061 richkc@detroitmi.gov Dated: ____________________ Dated: May 27, 2026 By: ____________________________ Alvin Horhn, Deputy CFO/Assessor CAYMC - 2 Woodward Avenue, Suite 804 Detroit, MI 48226 Dated: ____________________ June 1 2026 June 1, 2026
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MITAT_SubsequentFiling.pdfRead complete document text →
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1 of 1 Docket #: 26-000737 Party Filing Document Party Filing Document: Joint Joint If 'other', Identify: File Document Type: fuFile:
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Detroit Thermal LLC MTT# 26-000737 answer.pdfRead complete document text →
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1 STATE OF MICHIGAN DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS MICHIGAN TAX TRIBUNAL DETROIT THERMAL, LLC, Petitioner, v. Docket No. 26-000737 CITY OF DETROIT, Respondent. ________________________________/ ANSWER RESPONDENT, CITY OF DETROIT, for its Answer to the Petition filed in this matter states as follows: 1. Respondent admits. 2. Respondent admits. 3. Respondent admits. 4. Respondent admits. 5. Respondent admits only that Petitioner’s instant Tax Tribunal appeal alleges issues involving valuation, assessment, taxable value, due process, equal protection and uniformity, however, Respondent denies that any such allegations have merit. 6. Respondent admits. 7. Respondent neither admits nor denies as Respondent lacks sufficient knowledge or information to form a belief as to the truth of the allegation.
Page 2
2 AFFIRMATIVE DEFENSES Respondent further asserts that Petitioner’s claims are barred, in whole or in part, by: 1. Petitioner’s claims are barred by the applicable statute of limitations. 2. Petitioner has failed to state a claim for which relief may be granted. 3. This Tribunal lacks subject matter jurisdiction. WHEREFORE, Respondent City of Detroit respectfully requests that this Honorable Tribunal dismiss the petition in this matter and award costs and attorney fees. Respectfully Submitted, /s/ Kevin C. Richard Kevin C. Richard (P43417) City of Detroit Law Department Coleman A. Young Municipal Center 2 Woodward Avenue, Suite 500 Detroit, Michigan 48226 (313) 237-3061 Dated: June 2, 2026 PROOF OF SERVICE On June 2, 2026, I sent via email a copy of Respondent’s Answer w/Affirmative Defenses in the instant matter to: Stewart L. Mandell SLMandell @Honigman.com I declare that the statement above is true to the best of my information, knowledge and belief. /s/ Kevin C. Richard Kevin C. Richard (P43417) Assistant Corporation Counsel City of Detroit Law Department Coleman A. Young Municipal Center 2 Woodward Avenue, Suite 500 Dated:June 2, 2026 Detroit, Michigan 48226
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MITATEntireTribunalCaseISAnswer.pdfRead complete document text →
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STATE OF MICHIGAN GRETCHEN WHITMER GOVERNOR DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS LANSING ORLENE HAWKS DIRECTOR Entire Tribunal Case Information Sheet - Respondent MOAHR DOCKET NO. 26-000737 Section 1: Respondent’s Contact Information Filer Type: Local Unit of Government Local Unit of Government City of Detroit (Wayne) First Name M.I. Last Name Home Address (No., Street, P.O. Box or Rural Route) City or Town State ZIP Code Telephone 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 Kevin M.I. C Last Name Richard Firm Name (if any) City of Detroit Law Department Address (No., Street, P.O. Box or Rural Route) 2 Woodward Avenue, Suite 500 City or Town Detroit State Michigan ZIP Code 48226 Telephone Number 3132373061 E-mail Address (do not enter unless you want MTT to send all correspondence via e-mail) richkc@detroitmi.gov Electronic Signature *Typing your name below will serve as your signature Respondent or Authorized Attorney/Representative’s Signature: Kevin C. Richard /s/
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POS 26-000737.pdfRead complete document text →
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STATE OF MICHIGAN DEPARTMENT OF LICENSING & REGULATORY AFFAIRS MICHIGAN TAX TRIBUNAL Detroit Thermal, LLC, Petitioner, Vv. MTT Docket No. A b - CoO 737 Parcel No. 03990248.11 City of Detroit, Respondent. Proof of Service Lisa Joseph states that she is employed by HONIGMAN LLP, attorneys for Petitioner, and that on S/ / S/2 &é , she did serve a copy of Petitioner's Petition, with docket number, upon the parties named on the attached list. Lisa Ln 26-0007 75333524.1
Page 2
BY CERTIFIED UNITED STATES MAIL, RETURN RECEIPT REQUESTED: CLERK DETROIT 804 CAYMC, 2 WOODWARD AVENUE DETROIT, MI 48226 ASSESSOR DETROIT 804 CAYMC, 2 WOODWARD AVENUE DETROIT, MI 48226 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 DETROIT PUBLIC SCHOOLS 7321 2ND AVENUE, 14TH FLOOR DETROIT, MI 48202-4050 STATE TREASURER MICHIGAN DEPARTMENT OF TREASURY TREASURY BUILDING 430 W. ALLEGAN ST. LANSING, MI 48922 26-0007 75333524.1
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MITAT_SubsequentFiling.pdfRead complete document text →
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1 of 1 Docket #: 26-000737 Party Filing Document Party Filing Document: Petitioner Petitioner If 'other', Identify: File Document Type: fuFile:
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Petition 2026 - Detroit Thermal (02990248.11).pdfRead complete document text →
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26-0007
STATE OF MICHIGAN
DEPARTMENT OF LICENSING & REGULATORY AFFAIRS
MICHIGAN TAX TRIBUNAL
Detroit Thermal, LLC,
Petitioner,
v.
MTT Docket No. _______________
Parcel No. 03990248.11
City of Detroit,
Respondent.
_________________________/
Petition
Detroit Thermal, LLC (“Petitioner”), through its attorneys, Honigman LLP, says:
1.
Petitioner's principal office address is 541 Madison Avenue, Detroit, MI 48226.
Petitioner is a party in interest with respect to property taxes on tax parcel number 03990248.11
("Petitioner's Property"). Petitioner’s Property is part of a steam distribution system and located
at 535 Madison located in Wayne County, Michigan.
2.
Respondent, City of Detroit, assesses and collects property taxes on Petitioner's
Property.
3.
In 2026, Respondent determined the taxable value of Petitioner's Property to be
$2,710,300 and assessed Petitioner's Property at $2,710,300, which will result in a state equalized
value in the same amount based upon the tentative equalization factor.
4.
Petitioner's Property is classified as utility personal. Petitioner's Property is
presently used or available for use for steam distribution purposes. Petitioner believes that
Petitioner's Property was originally designed to be used for such purposes.Page 2
2 75333524.1 5. This matter involves issues relating to: (a) valuation, (b) assessment, (c) taxable value, and (d) uniformity, equal protection, and due process. 6. No board of review protest was required for Petitioner’s Property. 7. The 2026 assessment, including state equalized value and taxable value, imposed on Petitioner's Property, and the taxes to be levied and collected thereon, are invalid and unlawful for the reasons that: (a) The assessment, including state equalized value and/or taxable value, exceeds the amount permitted by the Michigan Constitution and applicable statutes; (b) The assessment, including state equalized value and/or taxable value, is at a higher percentage of true cash value than permissible under the Michigan Constitution and applicable statutes; (c) The assessment, including taxable value and/or state equalized value, is based upon an erroneous determination of the true cash value of that portion of Petitioner's Property that is taxable under Michigan law, and is based upon the application of wrong principles; and (d) The assessment, including state equalized value and/or taxable value, and the mode of assessment adopted by Respondent, discriminate against Petitioner and deny Petitioner its constitutional rights to uniformity, equal protection, and due process of law. WHEREFORE, Petitioner requests that the Tax Tribunal enter an Order: (i) reducing the 2026 assessed value, state equalized value, and taxable value of Petitioner's Property from $2,710,300 to $1,388,200; (ii) requiring payment to Petitioner of the refunds attributable to such reductions, plus interest and costs; and (iii) awarding Petitioner any other relief to which it is entitled.
Page 3
3 75333524.1 Dated: May 4, 2026 Respectfully submitted, HONIGMAN LLP Attorneys for Petitioner By: _______________________________________ Stewart L. Mandell (P33781) 660 Woodward Avenue 2290 First National Bldg. Detroit, MI 48226-3506 (313) 465-7420 slmandell@honigman.com
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MITATEntireTribunalCaseISPetition.pdfRead complete document text →
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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 Local Unit of Government First Name M.I. Last Name/Company Name Detroit Thermal, LLC Home Address (No., Street, P.O. Box or Rural Route) 541 Madison Avenue City or Town Detroit State Michigan ZIP Code 48226 Telephone Number 313-465-7420 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. L. 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 Detriot State 22 ZIP Code 48226 Telephone Number 313-465-7420 E-mail Address (do not enter unless you want MTT to send all correspondence via e-mail) slmandell@honigman.com Section 3: Issue Please designate one: Valuation Section 4: Subject Property Information How many parcels are you appealing? 1 Property Address (No., Street, City, ST, ZIP) [If multiple, list first property’s address] 535 Madison Detroit
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STATE OF MICHIGAN GRETCHEN WHITMER GOVERNOR DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS LANSING ORLENE HAWKS DIRECTOR Michigan 48226 Taxing Authority (City or Township) City of Detroit (Wayne) County 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.) No Section 5: Check which of the following you are appealing (check all that apply) True Cash and Taxable Values If “Other”, please explain: Section 6: Valuation Information for Each Parcel under Appeal Parcel Number: 03990248.11 Classification of Property: Personal (check one) Utility (check one) Current Assessed Value (also known as State Equalized Value) as established by the Board of Review: 2710300 Current Taxable Value as established by the Board of Review: 2710300 What do you believe is the fair market value (also known as True Cash Value)? 2776400 Multiply the True Cash Value by 50% and enter here. This is your contention of Assessed Value (also known as State Equalized Value). 1388200 If you belive the Taxable Value differs from your contention of Assessed Value, enter your contention of Taxable Value. 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.
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STATE OF MICHIGAN GRETCHEN WHITMER GOVERNOR DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS LANSING ORLENE HAWKS DIRECTOR 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 Payment Information Amount: 600 Success: True Message: "" Waiver Code: Transaction Number: 26050684213992 Supporting Waiver Documents:
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