Record Finder / 26-000753-TT
Michigan

Legends At The Grove LLC Petitioner Vs. Township Of Pittsfield Respondent

Petitioner
Legends At The Grove LLC
Respondent
Township Of Pittsfield

Case overview

Docket number
26-000753-TT
Status
Ready Sched Prehearing Date Certain
CaseType
ET Property
Division
ET
County
Washtenaw
Judge
No judge assigned

Docket history

Line #SubjectFilerLine RefEnter Date/Post MarkFeeRelated Item
7Stipulated Sub of CounselNot recordedNot recorded10/13/2026Not recordedDownload
Not recordedNot recordedNot recordedNot recordedNot recordedNot recordedDownload
6Prehearing General CallNot recordedNot recorded06/16/2026Not recordedDownload
5Petition has been verifiedPET106/08/2026Not recordedDownload
Not recordedNot recordedNot recordedNot recordedNot recordedNot recordedDownload
4Notice of Docket Number ETNot recordedNot recorded06/08/2026Not recordedDownload
3Answer was receivedNot recordedNot recorded05/26/2026Not recordedDownload
Not recordedNot recordedNot recordedNot recordedNot recordedNot recordedDownload
2Proof of service of petition was received.Not recordedNot recorded05/19/2026Not recordedDownload
Not recordedNot recordedNot recordedNot recordedNot recordedNot recordedDownload
1A petition was received.PETNot recorded05/06/2026$600.00Download
Not recordedNot recordedNot recordedNot recordedNot recordedNot recordedDownload

Documents

Sub Auth Rep - Legends.pdfRead complete document text →
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Page 1

STATE OF MICHIGAN 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MICHIGAN TAX TRIBUNAL 

 

 

Legends at the Grove LLC, 

 

 

 

Petitioner, 

 

v 

 

Pittsfield Township, 

 

 

 

Respondent. 

 

 

 

MTT Docket No. 26-000753 

 

 

_____________________________________________________________________________/ 

 

LAURA M. HALLAHAN (P42101) 

HALLAHAN & ASSOCIATES, P.C. 

Attorney for Petitioner 

1750 S. Telegraph Road, Suite 202 

Bloomfield Hills, MI 48302 

(248) 731-3089 

 

ALANA E. KNOX (P 85859) 

SECREST WARDLE 

Attorney for Respondent 

2600 Troy Center Drive 

P.O. Box 5025 

Troy, MI 48007-5025 

(248) 851-9500 

 

 

_____________________________________________________________________________/ 

 

 

PETITIONER’S SUBSTITUTION OF AUTHORIZED REPRESENTATIVE 

 

Laura M. Hallahan of Hallahan & Associates, P.C. substitutes in place of Stewart L. 

Mandell of Honigman LLP as authorized representative for Petitioner Legends at the Grove LLC 

and requests that she be copied on all future matters in the above docket. 

 

_/s/ Stewart L. Mandell________________ 

STEWART L. MANDELL (P33781) 

HONIGMAN LLP 

 

 

 

Dated: October 13, 2026 

/s/ Laura M. Hallahan______________ 

LAURA M. HALLAHAN (P42101) 

SETH A. O’LOUGHLIN (P80257) 

KELSEA M. MELCHER (P85821) 

HALLAHAN & ASSOCIATES, P.C. 

 

Dated: October 13, 2026

Page 2

2

 

 

PROOF OF MAILING 

 

On the date below I sent by electronic mail a copy of the foregoing Petitioner’s Substitution of 

Authorized Representative to: 

 

Alana E. Knox 

Aknox@secrestwardle.com 

 

 

 

 

 

I declare that the statement above is true to the best of my information, knowledge and belief. 

 

 

 

/s/ Laura M. Hallahan_____________ 

Dated: October 13, 2026 

Laura M. Hallahan

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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

MICHIGAN TAX TRIBUNAL

Docket Number: 26-000753

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

Party Filing Document 

Petitioner

Files

Document Type: Substitution of Counsel

Attachment File Name: Sub Auth Rep - Legends

Fee Information

Filing Fee: $ 0.00

Payment Information

Payment: $ 0.00

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Prehearing_General_Call.2026-06-16_09-17-05.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

NOTICE OF MAY 17- 28, 2027 PREHEARING GENERAL CALL AND ORDER OF 

PROCEDURE

Legends at the Grove LLC,

Petitioner,

v

 

 

Township Of Pittsfield,

Respondent.

 MTT Docket No. 26-000753

Please be advised that 26-000753 has been placed on a two-week Prehearing General 

Call commencing May 17, 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. 

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

website for more information.

Page 2

MTT Docket No. 26-000753

Page 2 of 3

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 January 19, 2027. 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 January 19, 2027. 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 

January 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. 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 

May 17, 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

Page 3

MT

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Petition 2026 - Legends Pittsfield Twp.pdfRead complete document text →
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Page 1

STATE OF MICHIGAN 

DEPARTMENT OF LICENSING & REGULATORY AFFAIRS 

MICHIGAN TAX TRIBUNAL 

LEGENDS AT THE GROVE LLC, 

Petitioner, 

v. 

PITTSFIELD TWP., 

Respondent. 

MTT Docket No. ________ 

Parcel No. L-12-14-300-019 

Stewart L. Mandell (P33781) 

Jackie J. Cook (P68781) 

Honigman LLP 

Attorneys for Petitioner 

2290 First National Building 

660 Woodward Avenue 

Detroit, MI 48226-3506 

(313) 465-7420 

slmandell@honigman.com

jcook@honigman.com

Petition 

Legends at the Grove LLC (“Petitioner”), through its attorneys, Honigman LLP, says: 

1.

Petitioner's principal office address is 6400 Telegraph Rd., Suite 2500, Bloomfield 

Hills, MI 48301-1728. 

2.

Petitioner is a party in interest with respect to property taxes on the property 

identified by tax parcel number L-12-14-300-019 ("Petitioner's Property"). Petitioner’s Property 

is known as Legends Grove. Respondent’s records identify Petitioner’s Property as being on 

Freedom Drive. Petitioner’s Property is located in Pittsfield Twp., Washtenaw County, Michigan.

Page 2

2 

3.

Respondent, Pittsfield Twp., assesses and collects property taxes on Petitioner's 

Property. 

4.

In 2026, Respondent determined the taxable value of Petitioner's Property to be 

$23,984,566 and assessed Petitioner's Property at $23,984,566, which will result in a state 

equalized value in the same amount based upon the tentative equalization factor. 

5.

Petitioner's Property is classified as commercial improved. Petitioner's Property is 

presently used or available for use for commercial purposes. Petitioner believes that Petitioner's 

Property was originally designed to be used for commercial purposes. 

6.

To the best knowledge of the undersigned, the multifamily units comprising 

Petitioner’s Property are not subject to a governmental regulatory agreement or a subsidy. 

7.

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

value, (d) due process, (e) uniformity, and (f) equal protection. 

8.

No board of review protest was required for Petitioner’s Property. 

9.

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;

Page 3

3 

(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 from $23,984,566 to $16,750,000; 

(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. 

Dated: May 6, 2026

Respectfully submitted, 

HONIGMAN LLP 

Attorneys for Petitioner 

By:

Stewart L. Mandell (P33781) 

Jackie J. Cook (P68781) 

2290 First National Building 

660 Woodward Avenue 

Detroit, MI 48226-3506 

(313) 465-7420 

slmandell@honigman.com

jcook@honigman.com

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MITATEntireTribunalCaseISPetition.pdfRead complete document text →
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Page 1

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

ORLENE HAWKS

DIRECTOR

Entire Tribunal Case Information Sheet - Petitioner

MOAHR DOCKET NO. 

 

Section 1: Petitioner’s Contact Information

Filer type: 

Organization 

Local Unit of Government

First Name

M.I.

Last Name/Company Name

Legends at the Grove LLC

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

6400 Telegraph Rd.

Suite 2500

City or Town

Bloomfield Hills

State

Michigan

ZIP Code

48301

Telephone Number

3134657420

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)

39400 Woodward Avenue

Suite 101

City or Town

Bloomfield Hills

State

22

ZIP Code

48304

Telephone Number

3134657420

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

ljoseph@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]

Freedom Drive

Pittsfield Twp.

Page 2

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

ORLENE HAWKS

DIRECTOR

Michigan

48108

Taxing Authority (City or Township)

Township Of Pittsfield (WASHTENAW) 

County

Washtenaw

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:

L-12-14-300-019

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:

23984566

Current Taxable Value as established by the Board of Review:

23984566

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

33500000

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

16750000

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: 26050684234468

Supporting Waiver Documents:

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ET_Notice_of_Docket_Number.2026-06-08_17-26-02.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

Legends at the Grove LLC, 

Petitioner,

 MICHIGAN TAX TRIBUNAL

v

MTT Docket No.: 26-000753

Township Of Pittsfield, 

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 8, 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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Legends at the Grove LLC 26-000753 Answer to Petition 5-26-26.pdfRead complete document text →
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Page 1

1

S E C R E S T W A R D L E 

STATE OF MICHIGAN 

DEPARTMENT OF LICENSING & REGULATORY AFFAIRS 

MICHIGAN TAX TRIBUNAL 

 

 

LEGENDS AT THE GROVE, LLC, 

 

 

Petitioner, 

MTT Docket No. 26-000753-TT 

 

 

Parcel No. L-12-14-300-019 

 

-vs- 

 

 

 

 

 

 

 

PITTSFIELD TOWNSHIP, 

 

 

Respondent. 

_________________________________________________________________________________/ 

 

HONIGMAN LLP 

Stewart L. Mandell (P33781) 

Attorney for Petitioner 

39400 Woodward Ave., Suite 101 

Bloomfield Hills, MI 48304-5151 

(313) 465-7420 

slmandell@honigman.com 

SECREST WARDLE 

Alana A. Knox (P85859) 

Attorney for Respondent 

2600 Troy Center Drive 

P.O. Box 5025 

Troy, MI 48007-5025 

(248) 851-9500 

aknox@secrestwardle.com 

_________________________________________________________________________________/ 

 

RESPONDENT’S ANSWER TO PETITIONER’S 

ENTIRE TRIBUNAL PROPERTY TAX PETITION 

 

 

NOW COMES Respondent, PITTSFIELD TOWNSHIP, by and through its attorneys, 

SECREST WARDLE, and for its Answer to Petitioner’s Entire Tribunal Property Tax Petition, states 

as follows: 

1. 

Answering Paragraph 1, Respondent neither admits nor denies the allegations 

 contained in paragraph 1 for lack of sufficient knowledge or information upon which to form a belief 

and leaves Petitioner to its proofs. 

2. 

Answering paragraph 2, Respondent admits Petitioner is a party in interest and that the 

 property that is the subject of this appeal is identified as Parcel Number: L-12-14-300-019, has an 

address of Freedom Drive and is located in Pittsfield Township, Washtenaw County, Michigan.

Page 2

2

S E C R E S T W A R D L E 

Respondent neither admits nor denies the remainder of the allegations contained in paragraph 2 for 

lack of sufficient knowledge or information upon which to form a belief and leaves Petitioner to its 

proofs. 

3. 

Answering paragraph 3, Respondent admits that Pittsfield Township levies and collects 

property taxes on the subject property under appeal. 

4. 

Answering paragraph 4, Respondent admits that the subject property’s 2026 taxable 

value and assessed value on the Respondent’s assessment roll are as follows: 

PARCEL NUMBER 

TAXABLE VALUE 

ASSESSED VALUE 

L-12-14-300-019 

$23,984,566 

 $23,984,566 

which assessed value will result in a state equalized value in the same amount based upon the tentative 

equalization factor. 

5. 

Answering paragraph 5, Respondent admits that the parcel identified as tax 

 identification number L-12-14-300-019 is 201 commercial improved property. Respondent neither 

admits nor denies the remainder of the allegations contained in paragraph 5 for lack of sufficient 

knowledge or information upon which to form a belief and leaves Petitioner to its proofs. 

6. 

Answering paragraph 6, Respondent neither admits nor denies the allegations 

 contained in paragraph 6 for lack of sufficient knowledge or information upon which to form a belief 

and leaves Petitioner to its proofs. 

7. 

Answering paragraph 7, Respondent neither admits nor denies the allegations 

 contained in paragraph 7 for lack of sufficient knowledge or information upon which to form a belief 

and leaves Petitioner to its proofs. 

8. 

Answering paragraph 8, Respondent neither admits nor denies the allegations 

 contained in paragraph 8 for lack of sufficient knowledge or information upon which to form a belief 

and leaves Petitioner to its proofs.

Page 3

3

S E C R E S T W A R D L E 

9. 

Answering paragraph 9 and its subparts (a), (b), (c) and (d), Respondent denies the 

allegations contained therein for the reason that the same is untrue. 

 

WHEREFORE, Respondent, PITTSFIELD TOWNSHIP, denies that Petitioner is entitled to 

the relief it seeks and respectfully requests that the Respondent’s assessments and taxable values of 

the subject property be affirmed or increased, that Petitioner’s Entire Tribunal Property Tax Petition 

be dismissed with prejudice and that Respondent be granted costs and attorney fees so wrongfully 

incurred. 

 

 

 

 

 

 

Respectfully submitted, 

SECREST WARDLE 

 

 

 

 

 

 

BY: 

 /s/ Alana E. Knox 

 

 

 

 ALANA E. KNOX (P85859) 

 

 

 

 

 

 

Attorney for Respondent 

 

 

 

 

 

 

2600 Troy Center Drive, P.O. Box 5025 

 

 

 

 

 

 

Troy, Michigan 48007-5025 

Dated: May 26, 2026 

 

 

(248) 851-9500 

 

 

AFFIRMATIVE DEFENSES 

 

 

For its further Answer to Petitioner’s Entire Tribunal Property Tax Petition and by way of its 

Affirmative Defenses, Respondent respectfully requests unto this Honorable Tribunal as follows: 

 

1. 

Petitioner fails to allege specific and sufficient facts to set forth a cause of action 

against Respondent and to support its claim for relief. 

 

2. 

Petitioner fails to allege specific and sufficient facts to establish fraud, error of law, 

discrimination, application of wrong principles or illegality on the part of the Respondent. 

 

3. 

Petitioner fails to allege that the mode and method of appraising its property failed to 

conform with the mode and method applied in the case of all of the properties in the

Page 4

4

S

Page 5

5

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MITATEntireTribunalCaseISAnswer.pdfRead complete document text →
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Page 1

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

ORLENE HAWKS

DIRECTOR

Entire Tribunal Case Information Sheet - Respondent

MOAHR DOCKET NO. 26-000753

Section 1: Respondent’s Contact Information

Filer Type: 

Local Unit of Government

Local Unit of Government

Township of Pittsfield (WASHTENAW)

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

Alana

M.I.

Last Name

Knox

Firm Name (if any)

Secrest Wardle

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

2600 Troy Center Dr.

PO Box 5025

City or Town

Troy

State

Michigan

ZIP Code

48007-5025

Telephone Number

248-851-9500

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

aknox@secrestwardle.com

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

Respondent or Authorized Attorney/Representative’s Signature: 

Alana E. Knox

/s/

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Page 1

STATE OF MICHIGAN 

DEPARTMENT OF LICENSING & REGULATORY AFFAIRS 

MICHIGAN TAX TRIBUNAL 

Legends at the Grove LLC, 

Petitioner, 

_ 

MTT Docket No. 

2 bp -pp> 73 5 

v- 

Parcel No. L-12-14-300-019 

Pittsfield Twp., 

Respondent. 

Stewart L. Mandell (P33781) 

Jackie J. Cook (P68781) 

Honigman LLP 

Attorneys for Petitioner 

2290 First National Building 

660 Woodward Avenue 

Detroit, MI 48226-3506 

(313) 465-7420 

slmandell@honigman.com 

jcook@honigman.com 

Proof of Service 

Lisa Joseph states that on 

YY 

[1S 

[3 2 

, she did serve a copy of Petitioner's Petition, 

with docket number, upon the parties named on the attached list. 

/5 

Han Qracph 

Dated: 

s/ / £ / Hp 

) 

Lisa Joseph 

/

Page 2

BY CERTIFIED UNITED STATES MAIL, RETURN RECEIPT REQUESTED: 

CLERK 

PITTSFIELD TWP. 

6201 W. MICHIGAN AVENUE 

ANN ARBOR, MI 48108-9721 

ASSESSOR 

PITTSFIELD TWP. 

6201 W. MICHIGAN AVENUE 

ANN ARBOR, MI 48108-9721 

AND BY FIRST-CLASS UNITED STATES MAIL: 

CLERK 

WASHTENAW COUNTY 

PO BOX 8645 

ANN ARBOR, MI 48107-8645 

DIRECTOR OF EQUALIZATION 

WASHTENAW COUNTY 

PO BOX 8645 

ANN ARBOR, MI 48107-8645 

SECRETARY OF SCHOOL BOARD 

ANN ARBOR PUBLIC SCHOOLS 

2555S. STATE STREET 

ANN ARBOR, MI 48104 

STATE TREASURER 

MICHIGAN DEPARTMENT OF TREASURY 

TREASURY BUILDING 

430 W. ALLEGAN ST. 

LANSING, MI 48922

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Page 1

1 of 1

Docket #: 26-000753

Party Filing Document

Party Filing Document: 

 Petitioner

 Petitioner

 

 

If 'other', Identify: 

File

Document Type: 

 

 

fuFile:

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Page 1

STATE OF MICHIGAN 

DEPARTMENT OF LICENSING & REGULATORY AFFAIRS 

MICHIGAN TAX TRIBUNAL 

LEGENDS AT THE GROVE LLC, 

Petitioner, 

v. 

PITTSFIELD TWP., 

Respondent. 

MTT Docket No. ________ 

Parcel No. L-12-14-300-019 

Stewart L. Mandell (P33781) 

Jackie J. Cook (P68781) 

Honigman LLP 

Attorneys for Petitioner 

2290 First National Building 

660 Woodward Avenue 

Detroit, MI 48226-3506 

(313) 465-7420 

slmandell@honigman.com

jcook@honigman.com

Petition 

Legends at the Grove LLC (“Petitioner”), through its attorneys, Honigman LLP, says: 

1.

Petitioner's principal office address is 6400 Telegraph Rd., Suite 2500, Bloomfield 

Hills, MI 48301-1728. 

2.

Petitioner is a party in interest with respect to property taxes on the property 

identified by tax parcel number L-12-14-300-019 ("Petitioner's Property"). Petitioner’s Property 

is known as Legends Grove. Respondent’s records identify Petitioner’s Property as being on 

Freedom Drive. Petitioner’s Property is located in Pittsfield Twp., Washtenaw County, Michigan.

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2 

3.

Respondent, Pittsfield Twp., assesses and collects property taxes on Petitioner's 

Property. 

4.

In 2026, Respondent determined the taxable value of Petitioner's Property to be 

$23,984,566 and assessed Petitioner's Property at $23,984,566, which will result in a state 

equalized value in the same amount based upon the tentative equalization factor. 

5.

Petitioner's Property is classified as commercial improved. Petitioner's Property is 

presently used or available for use for commercial purposes. Petitioner believes that Petitioner's 

Property was originally designed to be used for commercial purposes. 

6.

To the best knowledge of the undersigned, the multifamily units comprising 

Petitioner’s Property are not subject to a governmental regulatory agreement or a subsidy. 

7.

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

value, (d) due process, (e) uniformity, and (f) equal protection. 

8.

No board of review protest was required for Petitioner’s Property. 

9.

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;

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3 

(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 from $23,984,566 to $16,750,000; 

(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. 

Dated: May 6, 2026

Respectfully submitted, 

HONIGMAN LLP 

Attorneys for Petitioner 

By:

Stewart L. Mandell (P33781) 

Jackie J. Cook (P68781) 

2290 First National Building 

660 Woodward Avenue 

Detroit, MI 48226-3506 

(313) 465-7420 

slmandell@honigman.com

jcook@honigman.com

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Page 1

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

ORLENE HAWKS

DIRECTOR

Entire Tribunal Case Information Sheet - Petitioner

MOAHR DOCKET NO. 

 

Section 1: Petitioner’s Contact Information

Filer type: 

Organization 

Local Unit of Government

First Name

M.I.

Last Name/Company Name

Legends at the Grove LLC

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

6400 Telegraph Rd.

Suite 2500

City or Town

Bloomfield Hills

State

Michigan

ZIP Code

48301

Telephone Number

3134657420

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)

39400 Woodward Avenue

Suite 101

City or Town

Bloomfield Hills

State

22

ZIP Code

48304

Telephone Number

3134657420

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

ljoseph@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]

Freedom Drive

Pittsfield Twp.

Page 2

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

ORLENE HAWKS

DIRECTOR

Michigan

48108

Taxing Authority (City or Township)

Township Of Pittsfield (WASHTENAW) 

County

Washtenaw

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:

L-12-14-300-019

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:

23984566

Current Taxable Value as established by the Board of Review:

23984566

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

33500000

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

16750000

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: 26050684234468

Supporting Waiver Documents:

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