Gencap Hastings Limited Dividend Housing Association LLC, Petitioner Vs. City Of Hastings, Respondent

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75649121.1 

STATE OF MICHIGAN 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MICHIGAN TAX TRIBUNAL 

Gencap Hastings Limited Dividend Housing 

Association LLC, 

Petitioner, 

v 

City of Hastings, 

Respondent. 

MTT Docket No. 26-000069 

Jackie J. Cook (P68781) 

Honigman LLP 

Attorneys for Petitioner 

2290 First National Bldg. 

660 Woodward Avenue 

Detroit, MI 48226-3506 

(313) 465-7270 

jcook@honigman.com

Toby Koenig (P72367) 

Bloom Sluggett, PC 

Attorneys for Respondent 

161 Ottawa Ave. NW, Suite 400 

Grand Rapids, MI 49503 

(616) 965-9343 

toby@bloomsluggett.com

Stipulated Notice of No Intent to File Valuation Disclosure 

Petitioner and Respondent in this case do not intend to file valuation disclosures as this 

matter involves an exemption claim only. 

Honigman LLP

Bloom Sluggett, PC

Attorneys for Petitioner

Attorneys for Respondent

By: /s/ Jackie J. Cook 

By: /s/ Toby Koenig 

Jackie J. Cook (P68781) 

2290 First National Bldg. 

660 Woodward Avenue 

Detroit, MI 48226-3506 

(313) 465-7270 

jcook@honigman.com

Toby Koenig (P72367) 

161 Ottawa Ave. NW, Suite 400 

Grand Rapids, MI 49503 

(616) 965-9343 

toby@bloomsluggett.com

Dated: May 26, 2026 

Dated: May 26, 2026

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1 of 1

Docket #: 26-000069

Party Filing Document

Party Filing Document: 

 Joint

 Joint

 

 

If 'other', Identify: 

File

Document Type: 

 

 

fuFile:

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Page 1

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA

DIRECTOR

MICHIGAN TAX TRIBUNAL · 611 W. OTTAWA ST., LANSING, MI 48933 · 517-335-9760

PO BOX 30232, LANSING, MI 48909 · Other Carriers: 2407 N GRAND RIVER AVE, LANSING, MI 48906

NOTICE OF APRIL 19- 30, 2027 PREHEARING GENERAL CALL AND ORDER OF 

PROCEDURE

Gencap Hastings Limited Dividend 

Housing Association LLC,

Petitioner,

v

 

 

City Of Hastings,

Respondent.

 MTT Docket No. 26-000069

Please be advised that 26-000069 has been placed on a two-week Prehearing General 

Call commencing April 19, 2027. Unless ordered otherwise, parties will be notified at 

least 28 days before they are scheduled to appear. Scheduling will not necessarily 

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

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

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

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

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

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

data, valuation methodology, analysis or reasoning. See TTR 203 and TTR 241.

Users who file documents with the Tribunal are advised that filed documents are 

public records and will appear for public viewing on the Tribunal’s Tax Docket 

Lookup. If a user wishes to file a document for consideration by the Tribunal and 

prevent its publication on the Tax Docket Lookup, the user MUST file a Motion for 

Protective Order under MCR 2.302(C)(8). If a Protective Order is issued, documents 

covered by the order will not be published. Documents filed prior to the issuance of a 

Protective Order will be published.

In accordance with MCR 1.109(D)(9) and TTR 209, the responsibility for excluding or 

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

the Tribunal rests solely with the parties and their attorneys. The Tribunal is not 

responsible for or required to review, redact, or screen documents at the time of filing 

for PII whether filed electronically or on paper. A party, representative, or interested 

person (i.e. third party not part of an appeal) may request that the Tribunal redact PII 

contained in a previously filed document by submitting a Request for Redactions. The 

Request for Redactions form is available on the Entire Tribunal and Small Claims pages 

of the Tribunal’s website.

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MTT Docket No. 26-000069

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Please refer to the Tribunal’s FAQs and Glossary of Terms pages on the Tribunal’s 

website for more information.

IT IS ORDERED that the parties shall:

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

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

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

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

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

by December 21, 2026. Valuation disclosures will not be admitted into evidence 

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

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

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

Statements by December 21, 2026. Witnesses, with the exception of rebuttal 

witnesses, will not be allowed to testify unless disclosed in the Prehearing Statement 

and the Prehearing Statement is furnished in accordance with this order except upon a 

finding of good cause by the Tribunal. Failure to file the Prehearing Statement may 

result in holding a party or parties in default. See TTR 237. 

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

December 21, 2026, which means all discovery has been requested, all Motions to 

Compel have been filed, and all requested or ordered discovery has been exchanged 

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

litigating this case or the valuation expert that prepared that valuation disclosure is not 

permitted during “Pre-Valuation Disclosure” discovery.

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

April 19, 2027, which means all discovery has been requested, all Motions to Compel 

have been filed, and all requested or ordered discovery has been exchanged by that 

date. “Post-Valuation Disclosure” discovery is limited to the opposing party’s valuation 

disclosure, the opposing party’s valuation expert, and the witnesses identified on the 

opposing party’s Prehearing Statement.

IT IS FURTHER ORDERED that if this case is not scheduled for a date certain 

prehearing conference during the time frame indicated it may be scheduled for a date 

certain prehearing conference at any time subsequent to the completion date for this 

Prehearing General Call. Parties will, however, be notified in writing approximately one 

week before they are scheduled to appear. 

By:_____________________________________

Patricia L. Halm, Tribunal Chair

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MTT Docket No. 26-000069

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Entered: May 18, 2026 

PROOF OF SERVICE

I certify that a copy of the foregoing was sent on the entry date indicated above to the

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STATE

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Page 1

STATE OF MICHIGAN 

DEPARTMENT OF LICENSING & REGULATORY AFFAIRS 

MICHIGAN TAX TRIBUNAL 

 

GENCAP HASTINGS LIMITED DIVIDEND 

HOUSING ASSOCIATION LLC, 

 

 

Petitioner, 

 

v 

 

CITY OF HASTINGS, 

 

 

Respondent. 

 

MTT Docket No. 26-000069 

 

Parcel No. 08-55-001-197-10 

 

 

 

 

 

 

 

 

/ 

 

 

 

 

Jackie J. Cook (P68781) 

Honigman LLP 

Attorneys for Petitioner 

2290 First National Building 

660 Woodward Avenue, Suite 101 

Bloomfield Hills, MI 48304 

(248) 566-8474 

jcook@honigman.com 

 

 

Toby Koenig (P72367) 

Bloom Sluggett, PC 

Attorneys for Respondent 

161 Ottawa Ave NW, Suite 400 

Grand Rapids, MI 49503 

(616) 965-9340 

toby@bloomsluggett.com 

 

 

 

 

 

 

 

/ 

 

 

 

 

RESPONDENT’S ANSWER TO PETITION AND AFFIRMATIVE DEFENSES 

Respondent, City of Hastings (“Respondent”), by and through its attorneys, answers and 

alleges its affirmative defenses to the Petitioner’s Petition as follows: 

1. Petitioner’s principal office is located at 6938 N. Santa Montica Blvd., Fox Point, 

Wisconsin 53217. 

ANSWER: Respondent lacks sufficient knowledge or information to form a belief as 

to the truthfulness of this allegation and therefore leaves Petitioner to its proofs. 

 

2. The real property tax parcel identified as 08-55-001-197-10 is located at 327 W. Court 

St., Hastings, in Barry County, Michigan (the “subject property”). 

 

ANSWER: Admitted. 

 

3. Petitioner is a party in interest under MCL 205.735a as the owner of subject property 

and/or taxpayer responsible for property tax assessments on the subject property. 

 

ANSWER: This allegation contains a legal conclusion to which no response is 

required. Respondent otherwise leaves Petitioner to its proofs to establish standing 

and jurisdiction.

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2 

 

4932-8417-0141, v. 1 

 

4. The subject property is classified commercial. 

 

ANSWER: Admitted. 

 

5. The subject property is presently used as a low-income residential apartment complex, 

the use for which the property was designed. 

 

ANSWER: To the extent this allegation requires Respondent to admit to a legal 

conclusion that the property is used for “low income” housing, Respondent neither 

admits nor denies as no response is required. Respondent lacks sufficient knowledge 

or information to form a belief as to the truthfulness regarding the purposes for which 

the property was designed. 

 

6. The subject property is in the Hastings Area School District and Barry Intermediate 

School District. 

 

ANSWER: Admitted. 

 

7. Respondent, City of Hastings, assesses and collects property taxes on the subject 

property. 

 

ANSWER: Admitted. 

 

8. The Petition is timely filed within 35 days of the December board of review’s decision 

and determination issued December 9, 2025. 

 

ANSWER: This allegation contains a legal conclusion to which no response is 

required. Respondent leaves Petitioner to its strict proofs to establish jurisdiction. 

 

9. The Tax Tribunal’s jurisdiction is invoked under MCL 205.735a(6). 

 

ANSWER: This allegation contains a legal conclusion to which no response is 

required. Respondent leaves Petitioner to its strict proofs to establish jurisdiction. 

 

10. This matter involves issues relating to: (a) valuation, (b) assessment, (c) taxable value, 

(d) uniformity, and (e) exemption. 

 

ANSWER: This allegation is merely a restatement of Petitioner’s claim to which no 

response is required; Respondent otherwise denies that the subject property is 

improperly assessed and denies that Petitioner is entitled to any relief. 

 

11. On information and belief, there was no addition. 

 

ANSWER: Respondent lacks sufficient knowledge and/or information sufficient to 

admit or deny this allegation, and therefore leaves Petitioner to its proofs. 

 

12. For tax year 2025, the subject property’s assessed value and taxable value were

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3 

 

4932-8417-0141, v. 1 

$2,756,700. 

 

ANSWER: Admitted. 

 

 

13. Petitioner asserts the subject property should be exempt from ad valorem property tax 

for tax year 2025 and that the assessed and taxable values accordingly should be $0. 

 

ANSWER: This allegation contains a legal conclusion to which no response is 

required; Respondent otherwise denies that the subject property was improperly 

assessed and denies that the subject property should be exempt as alleged. 

 

14. The assessed value amount at issue is $2,756,700. 

 

ANSWER: Respondent admits that Petitioner contests the assessed value as stated; 

however, Respondent denies that the subject properly was improperly assessed and 

further denies that Petitioner is entitled to any relief. 

 

15. The subject property consists of 60 residential low-income apartment units. 

 

ANSWER: Petitioner’s assertion regarding whether 60 units are qualified low income 

apartments constitutes a legal conclusion to which no response is required and 

therefore Respondent leaves Petitioner to its proofs. 

 

16. On December 12, 2022, Respondent approved the subject property for a property tax 

exemption by City Ordinance Section 70-144 adopted on December 27, 2022. 

 

ANSWER: Denied in the form and fashion stated. Furthermore, the allegation 

contains a legal conclusion as to Petitioner’s interpretation of a local ordinance to 

which no response is required. 

 

17. Per the ordinance, the low-income housing project developed by Petitioner would be 

exempt from ad valorem taxes after the acquisition of the site by Petitioner. 

 

ANSWER: Denied in the form and fashion stated. Furthermore, the

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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. 26-000069

Section 1: Respondent’s Contact Information

Filer Type: Local Unit of Government

City Of Hastings (BARRY)

Local Unit of Government/First Name

M.I.

Last Name

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

City or Town

State

Michigan

ZIP Code

Telephone Number

Fax Number

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

Section 2: Attorney/Authorized Representative’s Contact Information

First Name

Toby

M.I.

Last Name

Koenig

Firm Name (if any)

Bloom Sluggett PC

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

161 Ottawa Ave NW

Suite 400

City or Town

Grand Rapids

State

Michigan

ZIP Code

49503

Telephone Number

616-965-9343

Fax Number

616-965-9350

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

toby@bloomsluggett.com

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

Respondent or Authorized Attorney/Representative’s Signature: 

Toby Koenig

/s/

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Page 1

{06982-001-00161464.1} 

 

STATE OF MICHIGAN 

DEPARTMENT OF LICENSING & REGULATORY AFFAIRS 

MICHIGAN TAX TRIBUNAL 

 

GENCAP HASTINGS LIMITED DIVIDEND 

HOUSING ASSOCIATION LLC, 

 

 

Petitioner, 

 

v 

 

CITY OF HASTINGS, 

 

 

Respondent. 

 

MTT Docket No. 26-000069 

 

Parcel No. 08-55-001-197-10 

 

 

 

 

 

 

 

 

/ 

 

 

 

 

Jackie J. Cook (P68781) 

Honigman LLP 

Attorneys for Petitioner 

2290 First National Building 

660 Woodward Avenue, Suite 101 

Bloomfield Hills, MI 48304 

(248) 566-8474 

jcook@honigman.com 

 

 

Toby Koenig (P72367) 

Bloom Sluggett, PC 

Attorneys for Respondent 

161 Ottawa Ave NW, Suite 400 

Grand Rapids, MI 49503 

(616) 965-9340 

toby@bloomsluggett.com 

 

 

 

 

 

 

 

/ 

 

 

 

 

RESPONDENT’S APPEARANCE 

NOW COMES attorney Toby Koenig, of the law firm of Bloom Sluggett, PC, and 

hereby enters his appearance on behalf of Respondent City of Hastings in this matter. 

 

 

 

Dated: March 18, 2026 

Respectfully submitted by, 

BLOOM SLUGGETT, PC 

 

/s/ Toby Koenig 

 

 

 

 

Toby Koenig (P72367) 

Attorneys for Respondents City of Hastings 

 

PROOF OF SERVICE 

Tonya Voakes, being duly sworn, deposes and says that she is employed by Bloom Sluggett, PC, 

and that on March 31, 2026, she served a copy of Respondent’s Appearance of Toby Koenig by First 

Class mail and e-mail upon attorney for Petitioner at: Jackie J. Cook, Honigman LLP, 2290 First National 

Building, 660 Woodward Avenue, Suite 101, Bloomfield Hills, MI 48304, jcook@honigman.com 

 

 

 

 

 

 

 

 

/s/ Tonya Voakes 

 

 

 

 

 

 

 

 

 

 

 Tonya Voakes

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Page 1

STATE OF MICHIGAN 

DEPARTMENT OF LICENSING & REGULATORY AFFAIRS 

MICHIGAN TAX TRIBUNAL 

Gencap Hastings Limited Dividend Housing Association LLC, 

Petitioner, 

v. 

MTT Docket No. 26-000069 

[Parcel No(s). 08-55-001-197-10] 

Hastings, 

Respondent. 

PROOF OF SERVICE 

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

that on 

3 

/ $s / 2 [2 

, she did serve a copy of Petitioner's Petition, with docket number, upon 

the parties named on the attached list. 

Lis J oseph 

26-0003 

63486251.1

Page 2

BY CERTIFIED UNITED STATES MAIL, RETURN RECEIPT REQUESTED: 

CLERK 

HASTINGS 

201 E. STATE STREET 

HASTINGS, MI 49058 

ASSESSOR 

HASTINGS 

201 E. STATE STREET 

HASTINGS, MI 49058 

AND BY FIRST-CLASS UNITED STATES MAIL: 

CLERK 

BARRY COUNTY 

220 W. STATE STREET 

HASTINGS, MI 49058-1849 

DIRECTOR OF EQUALIZATION 

BARRY COUNTY 

220 W. STATE STREET 

HASTINGS, MI 49058-1849 

SECRETARY OF SCHOOL BOARD 

HASTINGS SCHOOL DISTRICT (BARRY) 

232 W. GRAND STREET 

HASTINGS, MI 49058-2298 

STATE TREASURER 

MICHIGAN DEPARTMENT OF TREASURY 

TREASURY BUILDING 

430 W. ALLEGAN ST. 

LANSING, MI 48922 

26-0003 

63486251.1

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Page 1

25-0010 

63307614.1 

STATE OF MICHIGAN 

DEPARTMENT OF LICENSING & REGULATORY AFFAIRS 

MICHIGAN TAX TRIBUNAL 

Gencap Hastings Limited Dividend 

Housing Association LLC, 

Petitioner, 

v 

City of Hastings, 

Respondent. 

MTT Docket No. ________ 

Parcel No. 08-55-001-197-10 

Jackie J. Cook (P68781) 

Honigman LLP 

Attorneys for Petitioner 

2290 First National Building 

660 Woodward Avenue 

(313) 465-7270 

jcook@honigman.com

Entire Tribunal Property Tax Petition 

Gencap Hastings Limited Dividend Housing Association LLC (“Petitioner”), through its 

attorneys, Honigman LLP, states: 

1.

Petitioner's principal office is located at 6938 N. Santa Montica Blvd., Fox Point, 

Wisconsin 53217. 

2.

The real property tax parcel identified as 08-55-001-197-10 is located at 327 W. 

Court St., Hastings, in Barry County, Michigan (the “subject property”). 

3.

Petitioner is a party in interest under MCL 205.735a as the owner of subject 

property and/or taxpayer responsible for property tax assessments on the subject property. 

4.

The subject property is classified commercial.

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2 

63307614.1 

5.

The subject property is presently used as a low-income residential apartment 

complex, the use for which the property was designed. 

6.

The subject property is in the Hastings Area School District and Barry Intermediate 

School District. 

7.

Respondent, City of Hastings, assesses and collects property taxes on the subject 

property. 

8.

The Petition is timely filed within 35 days of the December board of review’s 

decision and determination issued December 9, 2025. 

9.

The Tax Tribunal’s jurisdiction is invoked under MCL 205.735a(6). 

10.

This matter involves issues relating to: (a) valuation, (b) assessment, (c) taxable 

value, (d) uniformity, and (e) exemption. 

11.

On information and belief, there was no addition. 

12.

For tax year 2025, the subject property’s assessed value and taxable value were 

$2,756,700. 

13.

Petitioner asserts the subject property should be exempt from ad valorem property 

tax for tax year 2025 and that the assessed and taxable values accordingly should be $0. 

14.

The assessed value amount at issue is $2,756,700. 

15.

The subject property consists of 60 residential low-income apartment units. 

16.

On December 12, 2022, Respondent approved the subject property for a property 

tax exemption by City Ordinance Section 70-144 adopted on December 27, 2022. 

17.

Per the ordinance, the low-income housing project developed by Petitioner would 

be exempt from ad valorem taxes after the acquisition of the site by Petitioner. 

18.

Construction was completed in July of 2024.

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63307614.1 

19.

100% of the units were occupied by December 31, 2024. 

20.

The apartment units operate as low-income rentals that are leased to tenants that 

meet the applicable household income requirements, consisting of 21 units leased at 80% AMI 

(Area Median Income) rents, 17 units leased at 60% AMI rents, 8 units at 50% AMI rents, 7 units 

at 40% AMI rents, and 7 units at 30% AMI rents. 

21.

Although construction was completed in 2024, and the property was fully occupied 

by December 31, 2024, the exemption was not placed on the tax roll for 2025. 

22.

On information and belief, the assessor did not place the property on the tax roll as 

exempt for 2025, because the assessor did not receive certified notification of the exemption before 

November 1, 2024, under MCL 125.1415a(2). 

23.

However, the Michigan State Housing Development Authority confirmed that the 

property was exempt as of December 31, 2024 (tax day for 2025) and that the November 1 deadline 

is “ministerial” and waivable. 

24.

Importantly, Respondent established a different duration for the exemption than 

what is provided for by statute under MCL 125.1415a(4)(a). Petitioner was “eligible [for the 

exemption] as of August of 2024, when the property was purchased by an eligible owner, the 

federally-aided mortgage was granted, and the requirements for eligibility under the statute were 

satisfied.” 

25.

Accordingly, the property was exempt beginning in 2025. 

26.

On December 1, 2025, Petitioner submitted a protest to Respondent’s December 

board of review, requesting that the taxable status of the property be corrected from taxable to 

exempt for tax year 2025. Appendix A. 

27.

The December board of review was required to correct the subject property’s

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63307614.1 

taxable status to exempt under MCL 211.53b(6)(f) which requires the correction of a qualified 

error “regarding the correct taxable status of the real property being assessed.” 

28.

On December 9, 2025, the December board denied Petitioner’s request to correct 

the subject property’s taxable status to exempt. Appendix B. 

29.

The December board erred in not correcting the status of the subject property from 

taxable to exempt. 

30.

The Tax Tribunal has “exclusive and original” jurisdiction over “a proceeding for 

direct review of a final decision, finding, ruling, determination, or order of an agency relating to 

assessment, valuation, rates, special assessments, allocation, or equalization, under the property 

tax laws of this state.” MCL 205.731(a). 

31.

The Tribunal may review the subject property’s taxable status de novo. 

32.

The Tribunal has the power to reverse the December board’s decision and enter an 

order that the subject property is exempt for tax year 2024. MCL 205.732(a). 

33.

We respectfully request that the Tax Tribunal reverse the December board’s

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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

Gencap Hastings Limited Dividend Housing Association LLC, 

Petitioner,

 MICHIGAN TAX TRIBUNAL

v

MTT Docket No.: 26-000069

City Of Hastings, 

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: January 21, 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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Page 1

25-0010 

63307614.1 

STATE OF MICHIGAN 

DEPARTMENT OF LICENSING & REGULATORY AFFAIRS 

MICHIGAN TAX TRIBUNAL 

Gencap Hastings Limited Dividend 

Housing Association LLC, 

Petitioner, 

v 

City of Hastings, 

Respondent. 

MTT Docket No. ________ 

Parcel No. 08-55-001-197-10 

Jackie J. Cook (P68781) 

Honigman LLP 

Attorneys for Petitioner 

2290 First National Building 

660 Woodward Avenue 

(313) 465-7270 

jcook@honigman.com

Entire Tribunal Property Tax Petition 

Gencap Hastings Limited Dividend Housing Association LLC (“Petitioner”), through its 

attorneys, Honigman LLP, states: 

1.

Petitioner's principal office is located at 6938 N. Santa Montica Blvd., Fox Point, 

Wisconsin 53217. 

2.

The real property tax parcel identified as 08-55-001-197-10 is located at 327 W. 

Court St., Hastings, in Barry County, Michigan (the “subject property”). 

3.

Petitioner is a party in interest under MCL 205.735a as the owner of subject 

property and/or taxpayer responsible for property tax assessments on the subject property. 

4.

The subject property is classified commercial.

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63307614.1 

5.

The subject property is presently used as a low-income residential apartment 

complex, the use for which the property was designed. 

6.

The subject property is in the Hastings Area School District and Barry Intermediate 

School District. 

7.

Respondent, City of Hastings, assesses and collects property taxes on the subject 

property. 

8.

The Petition is timely filed within 35 days of the December board of review’s 

decision and determination issued December 9, 2025. 

9.

The Tax Tribunal’s jurisdiction is invoked under MCL 205.735a(6). 

10.

This matter involves issues relating to: (a) valuation, (b) assessment, (c) taxable 

value, (d) uniformity, and (e) exemption. 

11.

On information and belief, there was no addition. 

12.

For tax year 2025, the subject property’s assessed value and taxable value were 

$2,756,700. 

13.

Petitioner asserts the subject property should be exempt from ad valorem property 

tax for tax year 2025 and that the assessed and taxable values accordingly should be $0. 

14.

The assessed value amount at issue is $2,756,700. 

15.

The subject property consists of 60 residential low-income apartment units. 

16.

On December 12, 2022, Respondent approved the subject property for a property 

tax exemption by City Ordinance Section 70-144 adopted on December 27, 2022. 

17.

Per the ordinance, the low-income housing project developed by Petitioner would 

be exempt from ad valorem taxes after the acquisition of the site by Petitioner. 

18.

Construction was completed in July of 2024.

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63307614.1 

19.

100% of the units were occupied by December 31, 2024. 

20.

The apartment units operate as low-income rentals that are leased to tenants that 

meet the applicable household income requirements, consisting of 21 units leased at 80% AMI 

(Area Median Income) rents, 17 units leased at 60% AMI rents, 8 units at 50% AMI rents, 7 units 

at 40% AMI rents, and 7 units at 30% AMI rents. 

21.

Although construction was completed in 2024, and the property was fully occupied 

by December 31, 2024, the exemption was not placed on the tax roll for 2025. 

22.

On information and belief, the assessor did not place the property on the tax roll as 

exempt for 2025, because the assessor did not receive certified notification of the exemption before 

November 1, 2024, under MCL 125.1415a(2). 

23.

However, the Michigan State Housing Development Authority confirmed that the 

property was exempt as of December 31, 2024 (tax day for 2025) and that the November 1 deadline 

is “ministerial” and waivable. 

24.

Importantly, Respondent established a different duration for the exemption than 

what is provided for by statute under MCL 125.1415a(4)(a). Petitioner was “eligible [for the 

exemption] as of August of 2024, when the property was purchased by an eligible owner, the 

federally-aided mortgage was granted, and the requirements for eligibility under the statute were 

satisfied.” 

25.

Accordingly, the property was exempt beginning in 2025. 

26.

On December 1, 2025, Petitioner submitted a protest to Respondent’s December 

board of review, requesting that the taxable status of the property be corrected from taxable to 

exempt for tax year 2025. Appendix A. 

27.

The December board of review was required to correct the subject property’s

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63307614.1 

taxable status to exempt under MCL 211.53b(6)(f) which requires the correction of a qualified 

error “regarding the correct taxable status of the real property being assessed.” 

28.

On December 9, 2025, the December board denied Petitioner’s request to correct 

the subject property’s taxable status to exempt. Appendix B. 

29.

The December board erred in not correcting the status of the subject property from 

taxable to exempt. 

30.

The Tax Tribunal has “exclusive and original” jurisdiction over “a proceeding for 

direct review of a final decision, finding, ruling, determination, or order of an agency relating to 

assessment, valuation, rates, special assessments, allocation, or equalization, under the property 

tax laws of this state.” MCL 205.731(a). 

31.

The Tribunal may review the subject property’s taxable status de novo. 

32.

The Tribunal has the power to reverse the December board’s decision and enter an 

order that the subject property is exempt for tax year 2024. MCL 205.732(a). 

33.

We respectfully request that the Tax Tribunal reverse the December board’s

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

Page 1

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

ORLENE HAWKS

DIRECTOR

Entire Tribunal Case Information Sheet - Petitioner

MOAHR DOCKET NO. 

Section 1: Petitioner’s Contact Information

Filer type: Organization

First Name/Company Name

M.I.

Last Name

Gencap Hastings Limited Dividend Housing Association LLC

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

6938 N. Santa Montica Blvd.

City or Town

Fox Point

State

Wisconsin

ZIP Code

53217

Telephone Number

(313) 465-7270

Fax Number

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

ljoseph@honigman.com

Section 2: Attorney/Authorized Representative’s Contact Information

First Name

Jackie

M.I.

J.

Last Name

Cook

Firm Name (if any)

Honigman LLP

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

39400 Woodward Avenue Suite 101

City or Town

Bloomfield Hills

State

Michigan

ZIP Code

48304

Telephone Number

248-566-8474

Fax Number

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

jcook@honigman.com

Section 5: Issue

Please designate one: 

Valuation – Fill out Sections 4, 5, & 6 below

Section 6: Subject Property Information

How many parcels are you 

appealing?1

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

Michigan

Taxing Authority (City or Township)

City Of Hastings (BARRY)

County

Barry

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.)

Page 2

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

ORLENE HAWKS

DIRECTOR

Section 7: Check which of the following you are appealing (check all that apply)

Other (please explain)

Section 8: Valuation Information for Each Parcel under Appeal

Parcel Number:

08-55-001-197-10

Classification of Property: Real 

Commercial

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

2756700

Current Taxable Value as established by the Board of Review:

2756700

What do you believe is the fair market value (also known as True Cash Value)?

0

Multiply the True Cash Value by 50% and enter here. This is your contention of Assessed Value (also known as State Equalized Value).

0

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

Section 9: Assessment Information

Type of Tax Assessment(s):

Assessment Number(s):

Check all that is being appealed: 

Check what action prompted this appeal:

If “other,” please explain:

Section 10: Special Assessment Information

Type of Special Assessment:

Did you protest the special assessment at the hearing held to confirm the special assessment roll? 

If Yes, what was the date of the hearing held to confirm the special assessment roll?

If No, please explain:

Section 11: Classification Information

Parcel Number:

Current Classification of Property as established by Board of Review: 

What do you believe is the property’s classification?

Page 3

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

ORLENE HAWKS

DIRECTOR

If improved property, how is the property currently being used?

If improved property, for what use was the property designed?

Fee Information

The filing fee is based on the greater of State Equalized Value or Taxable Value in contention. If you are appealing more than one parcel, the parcel with the highest 

State Equalized Value or Taxable Value in contention will be used to determine your filing fee, plus $25.00 will be added for each additional parcel being appealed.

If the State Equalized Value or Taxable Value in contention is: Your filing fee is:

 

 $100,000.00 and under $250.00

 $100,000.01 to $500,000.00 $400.00

 $Over $500,000.00 $600.00

* Plus $25.00 for each additional parcel, not to exceed a total filing fee of $2,000.00.

A fee of $250.00 is required for the filing of a Special Assessment Appeal.

A fee of $250.00 is required for the filing of an Equalization Tax Appeal.

A fee of $250.00 is required for the filing of a Non-Property Tax Appeal.

A fee of $150.00 is required for the filing of a Classification Tax Appeal

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

Petitioner or Attorney/Authorized Representative’s Signature: 

/s/ Jackie J. Cook

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