Fantana Properties, LLC Petitioner Vs. City Of Detroit Respondent
- Petitioner
- Fantana Properties, LLC
- Respondent
- City Of Detroit
Case overview
- Docket number
- 26-001531-TT
- Status
- Answer Due
- 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 |
|---|---|---|---|---|---|---|
| 5 | Answer was received | RESP | Not recorded | 09/30/2026 | Not recorded | Download |
| Not recorded | Not recorded | Not recorded | Not recorded | Not recorded | Not recorded | Download |
| 4 | Proof of service of petition was received. | Not recorded | Not recorded | 09/09/2026 | Not recorded | Download |
| Not recorded | Not recorded | Not recorded | Not recorded | Not recorded | Not recorded | Download |
| 3 | Petition has been verified | PET | 1 | 08/14/2026 | Not recorded | Download |
| Not recorded | Not recorded | Not recorded | Not recorded | Not recorded | Not recorded | Download |
| 2 | Notice of Docket Number ET | Not recorded | Not recorded | 08/14/2026 | Not recorded | Download |
| 1 | A petition was received. | PET | Not recorded | 05/27/2026 | $400.00 | Download |
| Not recorded | Not recorded | Not recorded | Not recorded | Not recorded | Not recorded | Download |
Documents
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1 STATE OF MICHIGAN DEPARTMENT OF LICENSING & REGULATORY AFFAIRS MICHIGAN TAX TRIBUNAL FANTANA PROPERTIES, LLC, Petitioner, v. Docket No. 26-001531 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 and uniformity, however, Respondent denies that any such allegations have merit. 6. Respondent neither admits nor denies the allegations, there being an insufficient basis at this time upon which to form a belief as to the truth of the allegation. 7. Respondent admits. 8. Respondent denies as untrue.
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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. Petitioner lacks standing. 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) Perry L. Yun (P39446) City of Detroit Law Department Coleman A. Young Municipal Center 2 Woodward Avenue, Suite 500 Detroit, Michigan 48226 (313) 237-3061 Dated: September 30, 2026
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3 STATE OF MICHIGAN DEPARTMENT OF LICENSING & REGULATORY AFFAIRS MICHIGAN TAX TRIBUNAL FANTANA PROPERTIES, LLC, Petitioner, v. Docket No. 26-001531 CITY OF DETROIT, Respondent. / PROOF OF SERVICE On September 30, 2026, I mailed by first class mail a copy of Respondent’s Answer with Affirmative Defenses in the instant matter to: Jason Conti Foley & Lardner LLP 500 Woodward Avenue, Suite 2700 Detroit, Michigan 48226 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) Senior Assistant Corporation Counsel City of Detroit Law Department Coleman A. Young Municipal Center 2 Woodward Avenue, Suite 500 Dated: September 30, 2026 Detroit, Michigan 48226
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STATE OF MICHIGAN GRETCHEN WHITMER GOVERNOR DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS LANSING MARLON I. BROWN, DPA DIRECTOR Entire Tribunal Case Information Sheet - Respondent MTT DOCKET NO. 26-001531 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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4922-6656-8020.1 STATE OF MICHIGAN MICHIGAN TAX TRIBUNAL FANTANA PROPERTIES, LLC, MTT Docket No. 26-001531 Petitioner, v CITY OF DETROIT, Respondent. ________________________________________/ FOLEY & LARDNER LLP Attorneys for Petitioner By: Jason Conti (P55617) 500 Woodward Avenue, Suite 2700 Detroit, Michigan 48226 (313) 234-7100 jconti@foley.com ________________________________________/ PROOF OF SERVICE On September 9, 2026, I caused to be served, via the methods listed below, a copy of Petitioner’s Petition for the 2026 Tax Year, Notice of Docket Number and this Proof of Service on: Wayne County Clerk Two Woodward Avenue Detroit, Michigan 48226 via U.S. mail Wayne County Equalization Director 500 Griswold Detroit, Michigan 48226 via U.S. mail Detroit School Board Secretary 3011 W. Grand Boulevard Detroit, Michigan 48202 via U.S. mail State Treasurer Michigan Dep’t of Treasury Treasury Building 430 W. Allegan Street Lansing, Michigan 48922 via U.S. mail City Clerk CAYMC Two Woodward Avenue Suite 120 Detroit, Michigan 48226 via Certified Mail City of Detroit Assessor CAYMC Two Woodward Avenue Suite 120 Detroit, Michigan 48226 via Certified Mail
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2 4922-6656-8020.1 FOLEY & LARDNER LLP Attorneys for Petitioner By: /s/ Jason Conti (P55617) 500 Woodward Avenue, Suite 2700 Detroit, Michigan 48226 (313) 234-7100 jconti@foley.com
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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 MICHIGAN TAX TRIBUNAL Docket Number: 26-001531 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: 2026-09-09 Fantana Properties proof of service of petition Fee Information Filing Fee: $ 0.00 Payment Information Payment: $ 0.00
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1 4899-7114-2062.1 STATE OF MICHIGAN MICHIGAN TAX TRIBUNAL FANTANA PROPERTIES, LLC, MTT Docket No. ___________ Petitioner, v CITY OF DETROIT, Respondent. ________________________________________/ PETITION FOR THE 2026 TAX YEAR FANTANA PROPERTIES, LLC (“Petitioner”), through its attorneys, Foley & Lardner LLP, files this Petition For The 2026 Tax Year, and states: 1. Petitioner’s principal office address is 24500 Northwestern Hwy., Suite 100, Southfield, Michigan, 48075. Petitioner is a party in interest with respect to property taxes on real property tax parcel no. 22005634-44 (the “Subject Property”), also known as 19840 Plymouth, Detroit, Michigan. 2. Respondent City of Detroit (“Respondent”) assesses and collects property taxes on the Subject Property. 3. In 2026, Respondent determined the taxable value of the Subject Property to be $567,200, and the assessed value of the Subject Property to be $567,200, which will result in a state equalized value in the same amount based upon the tentative equalization factor. 4. The Subject Property is classified as Commercial Real. The Subject Property is presently used or available for use for Commercial purposes. Petitioner believes that the Subject Property was originally designed to be used for Commercial purposes. 5. This matter involves issues relating to: (a) valuation, (b) assessment, (c) taxable value, and (d) uniformity.
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2 4899-7114-2062.1 6. At this time, Petitioner believes, as it relates to taxable value, that there is a dispute relative to the value of a loss. 7. If P.A. 174 of 2006 requires a board of review protest for the Subject Property, then a board of review protest was filed in March, 2026. 8. The 2026 assessment, including state equalized value and taxable value, imposed on the Subject Property, and the taxes to be levied and collected thereon, are invalid and unlawful and operate as a fraud upon the taxpayer 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, are at higher percentages of true cash value than permissible under the Michigan Constitution and applicable statutes; (c) The assessment, including taxable value and/or state equalized value, are based upon an erroneous determination of the true cash value of that portion of the Subject Property that is taxable under Michigan law, and are 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 reducing the 2026 taxable value of the Subject Property from $567,200 to $100,000, and reducing the 2026 state equalized value of the Subject Property from $567,200 to $100,000, and requiring Respondent to pay Petitioner the refunds attributable to such reductions, plus interest and costs.
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3 4899-7114-2062.1 Respectfully submitted, FOLEY & LARDNER LLP Attorneys for Petitioner By: /s/ Jason Conti Jason Conti (P55617) 500 Woodward Avenue, Suite 2700 Detroit, Michigan 48226 (313) 234-7177 jconti@foley.com Dated: May 27, 2026
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STATE OF MICHIGAN GRETCHEN WHITMER GOVERNOR DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS LANSING MARLON I. BROWN, DPA DIRECTOR Entire Tribunal Case Information Sheet - Petitioner MTT DOCKET NO. Section 1: Petitioner’s Contact Information Filer type: Organization Local Unit of Government First Name M.I. Last Name/Company Name Fantana Properties, LLC Home Address (No., Street, P.O. Box or Rural Route) 24500 Northwestern Hwy. Suite 100 City or Town Southfield State Michigan ZIP Code 48075 Telephone Number 3132347177 E-mail Address (do not enter unless you want MTT to send all correspondence via e-mail) jconti@foley.com Section 2: Attorney/Authorized Representative’s Contact Information First Name Jason M.I. Last Name Conti Firm Name (if any) Foley & Lardner LLP Address (No., Street, P.O. Box or Rural Route) 500 Woodward Avenue Suite 2700 City or Town Detroit State Michigan ZIP Code 48226 Telephone Number 3132347177 E-mail Address (do not enter unless you want MTT to send all correspondence via e-mail) jconti@foley.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] 19840 Plymouth Detroit
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STATE OF MICHIGAN GRETCHEN WHITMER GOVERNOR DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS LANSING MARLON I. BROWN, DPA DIRECTOR Michigan 48228 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.) N/A 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: 22005634-44 Classification of Property: Real (check one) Commercial (check one) Current Assessed Value (also known as State Equalized Value) as established by the Board of Review: 567200 Current Taxable Value as established by the Board of Review: 567200 What do you believe is the fair market value (also known as True Cash Value)? 200000 Multiply the True Cash Value by 50% and enter here. This is your contention of Assessed Value (also known as State Equalized Value). 100000 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 MARLON I. BROWN, DPA 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/ /S/ JASON CONTI Payment Information Amount: 400 Success: True Message: "" Waiver Code: Transaction Number: 26052787056338 Supporting Waiver Documents:
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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 Fantana Properties, LLC, Petitioner, MICHIGAN TAX TRIBUNAL v MTT Docket No.: 26-001531 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: August 14, 2026 PROOF OF SERVICE I certify that a copy of the foregoing was sent on the entry date indicated above to the parties or their attorneys or authorized representatives, if any, utilizing either the mailing or email addresses on file, as provided by those parties, attorneys, or authorized representatives. By: Tribunal Clerk
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1 4899-7114-2062.1 STATE OF MICHIGAN MICHIGAN TAX TRIBUNAL FANTANA PROPERTIES, LLC, MTT Docket No. ___________ Petitioner, v CITY OF DETROIT, Respondent. ________________________________________/ PETITION FOR THE 2026 TAX YEAR FANTANA PROPERTIES, LLC (“Petitioner”), through its attorneys, Foley & Lardner LLP, files this Petition For The 2026 Tax Year, and states: 1. Petitioner’s principal office address is 24500 Northwestern Hwy., Suite 100, Southfield, Michigan, 48075. Petitioner is a party in interest with respect to property taxes on real property tax parcel no. 22005634-44 (the “Subject Property”), also known as 19840 Plymouth, Detroit, Michigan. 2. Respondent City of Detroit (“Respondent”) assesses and collects property taxes on the Subject Property. 3. In 2026, Respondent determined the taxable value of the Subject Property to be $567,200, and the assessed value of the Subject Property to be $567,200, which will result in a state equalized value in the same amount based upon the tentative equalization factor. 4. The Subject Property is classified as Commercial Real. The Subject Property is presently used or available for use for Commercial purposes. Petitioner believes that the Subject Property was originally designed to be used for Commercial purposes. 5. This matter involves issues relating to: (a) valuation, (b) assessment, (c) taxable value, and (d) uniformity.
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2 4899-7114-2062.1 6. At this time, Petitioner believes, as it relates to taxable value, that there is a dispute relative to the value of a loss. 7. If P.A. 174 of 2006 requires a board of review protest for the Subject Property, then a board of review protest was filed in March, 2026. 8. The 2026 assessment, including state equalized value and taxable value, imposed on the Subject Property, and the taxes to be levied and collected thereon, are invalid and unlawful and operate as a fraud upon the taxpayer 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, are at higher percentages of true cash value than permissible under the Michigan Constitution and applicable statutes; (c) The assessment, including taxable value and/or state equalized value, are based upon an erroneous determination of the true cash value of that portion of the Subject Property that is taxable under Michigan law, and are 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 reducing the 2026 taxable value of the Subject Property from $567,200 to $100,000, and reducing the 2026 state equalized value of the Subject Property from $567,200 to $100,000, and requiring Respondent to pay Petitioner the refunds attributable to such reductions, plus interest and costs.
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3 4899-7114-2062.1 Respectfully submitted, FOLEY & LARDNER LLP Attorneys for Petitioner By: /s/ Jason Conti Jason Conti (P55617) 500 Woodward Avenue, Suite 2700 Detroit, Michigan 48226 (313) 234-7177 jconti@foley.com Dated: May 27, 2026
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STATE OF MICHIGAN GRETCHEN WHITMER GOVERNOR DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS LANSING MARLON I. BROWN, DPA DIRECTOR Entire Tribunal Case Information Sheet - Petitioner MTT DOCKET NO. Section 1: Petitioner’s Contact Information Filer type: Organization Local Unit of Government First Name M.I. Last Name/Company Name Fantana Properties, LLC Home Address (No., Street, P.O. Box or Rural Route) 24500 Northwestern Hwy. Suite 100 City or Town Southfield State Michigan ZIP Code 48075 Telephone Number 3132347177 E-mail Address (do not enter unless you want MTT to send all correspondence via e-mail) jconti@foley.com Section 2: Attorney/Authorized Representative’s Contact Information First Name Jason M.I. Last Name Conti Firm Name (if any) Foley & Lardner LLP Address (No., Street, P.O. Box or Rural Route) 500 Woodward Avenue Suite 2700 City or Town Detroit State Michigan ZIP Code 48226 Telephone Number 3132347177 E-mail Address (do not enter unless you want MTT to send all correspondence via e-mail) jconti@foley.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] 19840 Plymouth Detroit
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STATE OF MICHIGAN GRETCHEN WHITMER GOVERNOR DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS LANSING MARLON I. BROWN, DPA DIRECTOR Michigan 48228 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.) N/A 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: 22005634-44 Classification of Property: Real (check one) Commercial (check one) Current Assessed Value (also known as State Equalized Value) as established by the Board of Review: 567200 Current Taxable Value as established by the Board of Review: 567200 What do you believe is the fair market value (also known as True Cash Value)? 200000 Multiply the True Cash Value by 50% and enter here. This is your contention of Assessed Value (also known as State Equalized Value). 100000 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 MARLON I. BROWN, DPA 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/ /S/ JASON CONTI Payment Information Amount: 400 Success: True Message: "" Waiver Code: Transaction Number: 26052787056338 Supporting Waiver Documents:
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