Poah Dd Sugar Hill LLC, Petitioner Vs. City Of Detroit, Respondent

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 

POAH DD Sugar Hill LLC, 

MICHIGAN TAX TRIBUNAL 

 

Petitioner, 

 

 

v 

 

MTT Docket No. 25-002841 

 

City of Detroit, 

 

Presiding Judge 

Respondent. 

 

Patricia L. Halm 

 

ORDER GRANTING JOINT STIPULATION FOR ENTRY OF CONSENT JUDGMENT 

 

CONSENT JUDGMENT 

 

The Tribunal has reviewed the Stipulation and finds that it comports with the mandates 

of State law.1 As a result, the Tribunal shall enter the parties’ Stipulation. Therefore, 

 

IT IS ORDERED that the Joint Stipulation for Entry of Consent Judgment including all 

attachments, terms, and conditions is GRANTED and ADOPTED, unless otherwise 

indicated. 

 

IT IS FURTHER ORDERED that the officer charged with maintaining the assessment 

rolls for the tax years at issue shall correct or cause the assessment rolls to be 

corrected to reflect the property’s true cash and taxable values as provided in this 

Consent Judgment within 20 days of the entry of the Consent Judgment.2 

 

IT IS FURTHER ORDERED that the officer charged with collecting or refunding the 

affected taxes shall collect taxes and any applicable interest or issue a refund as 

required by the Consent Judgment within 28 days of the entry of the Consent 

Judgment. If a refund is warranted, it shall, unless otherwise indicated, include a 

proportionate share of any property tax administration fees paid and of penalty and 

interest paid on delinquent taxes. The refund shall also, unless otherwise indicated, 

separately indicate the amount of the taxes, fees, penalties, and interest being 

refunded. A sum determined by the Tribunal to have been unlawfully paid shall, unless 

otherwise indicated, bear interest from the date of payment to the date of judgment and 

the judgment shall bear interest to the date of its payment. A sum determined by the 

Tribunal to have been underpaid shall not bear interest for any time period prior to 28 

days after the issuance of this Consent Judgment. Pursuant to MCL 205.737, interest 

shall accrue (i) after December 31, 2020, through June 30, 2022, at the rate of 4.25%, 

(ii) after June 30, 2022, through December 31, 2022, at the rate of 4.27%, (iii) after 

December 31, 2022, through June 30, 2023, at the rate of 5.65%, (iv) after June 30, 

2023, through December 31, 2023, at the rate of 8.25%, (v) after December 31, 2023, 

 

1 See MCL 211.27a. 

2 See MCL 205.755.

Page 2

MTT Docket No. 25-002841 

Page 2 of 2 

 

through June 30, 2024, at the rate of 9.30%, (vi) after June 30, 2024, through December 

31, 2024, at the rate of 9.50%, (vii) after December 31, 2024, through June 30, 2025, at 

the rate of 9.47%, (viii) after June 30, 2025, through December 31, 2025, at the rate of 

8.66%, and (ix) after December 31, 2025, through June 30, 2026, at a rate of 8.48%. 

 

This Consent Judgment resolves all pending claims in this matter and closes this case. 

 

See docket look up for a copy of stipulation and for any possible refund paragraph. 

 

 

 

 

 

 

 

 

 

By _____________________________ 

Entered: January 23, 2026 

sb 

 

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

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 

DEPARTMENT OF LICENSING & REGULATORY AFFAIRS 

MICHIGAN TAX TRIBUNAL 

POAH DD Sugar Hill LLC, 

Petitioner, 

MTT Docket No. 25-002841 

City of Detroit, 

Respondent. 

/ 

Stipulation for Entry of Consent Judgment 

The parcel is located in Wayne County. 

The case is pending in the X Entire Tribunal OR __ Small Claims Division. 

Property Parcel No: multiple — see Attachment. 

The values for the property identified above as established by Respondent’s Board of 

Review are: 

(see Attachment) 

The values for the property identified above as stipulated by the parties for settlement 

purposes are: 

(see Attachment) 

If stipulation addresses tax years other than the tax year originally appealed or tax years 

added through motions to amend that have been granted by the Tribunal, list the separate 

facts upon which the parties rely to invoke the Tribunal’s authority over those tax year or 

years: 

List separately any special terms or conditions being proposed by the parties that would 

affect the execution of this Consent Judgment including, but not limited to, the joint 

payment of the refund, the waiver of interest, etc.:

Page 2

MTT Docket No. 25-002841 

Stipulation for Entry of Consent Judgment 

IT IS FURTHER ORDERED AND ADJUDGED that refunds shall be 

made payable to Petitioner named herein and sent to its counsel, 

Stewart Mandell, Honigman LLP, 660 Woodward, Suite 2290, Detroit, 

MI 48226. 

Calculations of the refund amount shall also be sent 

to 

Petitioner’s counsel at the same address. 

All 

interest due hereunder 

is waived 

if, and 

only 

if, 

all refunds 

otherwise due are paid within 90 days of the entry of the consent 

judgment, however, otherwise interest shall be paid as provided in the 

Tax Tribunal Act, including MCL 205.737. 

Honigman LLP 

City of Detroit Law Department 

Attorneys for Petitioner, 

Attomeys for Respondent, 

By: S.=00m,. Jol. 

By: Aevae fiohard 

Stewart Mandell (P33781) 

Kevin Richard (P43417) 

660 Woodward Avenue 

CAYMC - 2 Woodward Avenue, Suite 500 

2290 First National Bldg. 

Detroit, MI 48226 

Detroit, Michigan 48226-3506 

(313) 237-3061 

(313) 465-7420 

richkc@detroitmi.gov 

slmandell@honi 

.com 

Dated: January 13, 2026 

Dated: Jani 

13. 2026 

63243316.2 

By: 

Alvin Horhn, Deputy CFO/Assessor 

CAYMC - 2 Woodward Avenue, Suite 304 

Detroit, MI 48226 

Dated: Jan Al 

) 2004

Page 3

MTT Docket No. 25-002841 

Stipulation for Entry of Consent Judgment 

STATE OF MICHIGAN 

DEPARTMENT OF LICENSING & REGULATORY AFFAIRS 

MICHIGAN TAX TRIBUNAL 

POAH DD Sugar Hill LLC, 

Petitioner, 

v 

MTT Docket No. 25-002841 

City of Detroit, 

Respondent. 

/ 

1. 

The values for the property identified herein as established by Respondent’s Board of 

Multiple Parcel Attachment to 

Stipulation for Entry of Consent Judgment 

Review are: 

Tax 

Parcel 

True Cash 

Assessed 

Taxable 

Year 

Number 

Value 

Value 

Value 

2025 

01001163. 

$416,400 

$208,200 

$178,290 

2025 

01001164. 

$591,600 

$295,800 

$199,601 

2025 

01001165. 

$504,800 

$252,400 

$192,797 

2025 

01001166. 

$379,400 

$189,700 

$160,534 

2025 | 23002020.035N | 

. $5,769,800 

| $2,884,900 | $1,549,386 

2025 

23002020.047 

$4,916,200 

| $2,458,100 | $2,061,484 

2. 

The values for the property identified herein as stipulated by the parties for settlement 

purposes are: 

Tax 

Parcel 

True Cash 

State Equalized 

Taxable 

Year 

Number 

Value 

Value 

Value 

2025 

01001163. 

$416,400 

$208,200 

$178,290 

2025 

01001164. 

$591,600 

$295,800 

$199,601 

2025 

01001165. 

$504,800 

$252,400 

$192,797 

2025 

01001166. 

$379,400 

$189,700 

$160,534 

2025 | 23002020.035N | $1,600,000 

$800,000 

$800,000 

2025 

23002020.047 

$4,916,200 

$2,458,100 

$2,061,484 

63243316.2

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 

DEPARTMENT OF LICENSING & REGULATORY AFFAIRS 

MICHIGAN TAX TRIBUNAL 

POAH DD Sugar Hill LLC, 

Petitioner, 

MTT Docket No. 25-002841 

City of Detroit, 

Respondent. 

/ 

Stipulation for Entry of Consent Judgment 

The parcel is located in Wayne County. 

The case is pending in the X Entire Tribunal OR __ Small Claims Division. 

Property Parcel No: multiple — see Attachment. 

The values for the property identified above as established by Respondent’s Board of 

Review are: 

(see Attachment) 

The values for the property identified above as stipulated by the parties for settlement 

purposes are: 

(see Attachment) 

If stipulation addresses tax years other than the tax year originally appealed or tax years 

added through motions to amend that have been granted by the Tribunal, list the separate 

facts upon which the parties rely to invoke the Tribunal’s authority over those tax year or 

years: 

List separately any special terms or conditions being proposed by the parties that would 

affect the execution of this Consent Judgment including, but not limited to, the joint 

payment of the refund, the waiver of interest, etc.:

Page 2

MTT Docket No. 25-002841 

Stipulation for Entry of Consent Judgment 

IT IS FURTHER ORDERED AND ADJUDGED that refunds shall be 

made payable to Petitioner named herein and sent to its counsel, 

Stewart Mandell, Honigman LLP, 660 Woodward, Suite 2290, Detroit, 

MI 48226. 

Calculations of the refund amount shall also be sent 

to 

Petitioner’s counsel at the same address. 

All 

interest due hereunder 

is waived 

if, and 

only 

if, 

all refunds 

otherwise due are paid within 90 days of the entry of the consent 

judgment, however, otherwise interest shall be paid as provided in the 

Tax Tribunal Act, including MCL 205.737. 

Honigman LLP 

City of Detroit Law Department 

Attorneys for Petitioner, 

Attomeys for Respondent, 

By: S.=00m,. Jol. 

By: Aevae fiohard 

Stewart Mandell (P33781) 

Kevin Richard (P43417) 

660 Woodward Avenue 

CAYMC - 2 Woodward Avenue, Suite 500 

2290 First National Bldg. 

Detroit, MI 48226 

Detroit, Michigan 48226-3506 

(313) 237-3061 

(313) 465-7420 

richkc@detroitmi.gov 

slmandell@honi 

.com 

Dated: January 13, 2026 

Dated: Jani 

13. 2026 

63243316.2 

By: 

Alvin Horhn, Deputy CFO/Assessor 

CAYMC - 2 Woodward Avenue, Suite 304 

Detroit, MI 48226 

Dated: Jan Al 

) 2004

Page 3

MTT Docket No. 25-002841 

Stipulation for Entry of Consent Judgment 

STATE OF MICHIGAN 

DEPARTMENT OF LICENSING & REGULATORY AFFAIRS 

MICHIGAN TAX TRIBUNAL 

POAH DD Sugar Hill LLC, 

Petitioner, 

v 

MTT Docket No. 25-002841 

City of Detroit, 

Respondent. 

/ 

1. 

The values for the property identified herein as established by Respondent’s Board of 

Multiple Parcel Attachment to 

Stipulation for Entry of Consent Judgment 

Review are: 

Tax 

Parcel 

True Cash 

Assessed 

Taxable 

Year 

Number 

Value 

Value 

Value 

2025 

01001163. 

$416,400 

$208,200 

$178,290 

2025 

01001164. 

$591,600 

$295,800 

$199,601 

2025 

01001165. 

$504,800 

$252,400 

$192,797 

2025 

01001166. 

$379,400 

$189,700 

$160,534 

2025 | 23002020.035N | 

. $5,769,800 

| $2,884,900 | $1,549,386 

2025 

23002020.047 

$4,916,200 

| $2,458,100 | $2,061,484 

2. 

The values for the property identified herein as stipulated by the parties for settlement 

purposes are: 

Tax 

Parcel 

True Cash 

State Equalized 

Taxable 

Year 

Number 

Value 

Value 

Value 

2025 

01001163. 

$416,400 

$208,200 

$178,290 

2025 

01001164. 

$591,600 

$295,800 

$199,601 

2025 

01001165. 

$504,800 

$252,400 

$192,797 

2025 

01001166. 

$379,400 

$189,700 

$160,534 

2025 | 23002020.035N | $1,600,000 

$800,000 

$800,000 

2025 

23002020.047 

$4,916,200 

$2,458,100 

$2,061,484 

63243316.2

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

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

POAH DD Sugar Hill LLC, 

Petitioner,

 MICHIGAN TAX TRIBUNAL

 ENTIRE TRIBUNAL

v

 

MTT Docket No. 25-002841

City of Detroit,

Respondent.

ORDER SETTING ASIDE DEFAULT

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

Respondent was held in default on September 15, 2025, and the default has been 

timely cured. The documents curing the default can be reviewed through the docket 

search function on the Tribunal’s website at www.michigan.gov/taxtrib by inputting the 

docket number and clicking on the document link next to the line item entry for the 

documents. Therefore,

IT IS ORDERED that the Default is SET ASIDE.

By_________________________________

Patricia L. Halm, Tribunal Chair

Entered: October 14, 2025

PROOF OF SERVICE

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

parties or their attorneys or authorized representatives, if any, utilizing either the mailing 

or email addresses on file, as provided by those parties, attorneys, or authorized 

representatives.

By: Tribunal Clerk

Page 2

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA

DIRECTOR

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

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

POAH DD Sugar Hill LLC, 

Petitioner,

 MICHIGAN TAX TRIBUNAL

 ENTIRE TRIBUNAL

v

 

MTT Docket No. 25-002841

City of Detroit,

Respondent.

ORDER SETTING ASIDE DEFAULT

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

Respondent was held in default on September 15, 2025, and the default has been 

timely cured. The documents curing the default can be reviewed through the docket 

search function on the Tribunal’s website at www.michigan.gov/taxtrib by inputting the 

docket number and clicking on the document link next to the line item entry for the 

documents. Therefore,

IT IS ORDERED that the Default is SET ASIDE.

By_________________________________

Patricia L. Halm, Tribunal Chair

Entered: October 14, 2025

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

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

1 

 

STATE OF MICHIGAN 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MICHIGAN TAX TRIBUNAL 

 

POAH DD SUGAR HILL, LLC, 

 

Petitioner, 

v. 

 

 

 

 

 

 

 

Docket No. 25-002841 

 

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 as to Respondent’s values, however as to Petitioner’s contended 

values neither admits nor denies as Respondent lacks sufficient knowledge or 

information to form a belief as to the truth of the allegation. 

6. 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. 

7. Respondent neither admits nor denies as Respondent lacks sufficient knowledge or 

information to form a belief as to the truth of the allegation. 

8. Respondent admits.

Page 2

2 

 

9. Respondent denies as untrue. 

AFFIRMATIVE DEFENSES 

Respondent further asserts that Petitioner’s claims are barred, in whole or in part, by: 

1. Petitioner’s claims are barred by the applicable statute of limitations. 

2. Petitioner has failed to state a claim for which relief may be granted. 

3. This Tribunal lacks subject matter jurisdiction. 

WHEREFORE, Respondent City of Detroit respectfully requests that this Honorable 

Tribunal dismiss the petition in this matter and award costs and attorney fees. 

 

 

 

 

Respectfully Submitted, 

 

 

 

 

 

/s/ Kevin C. Richard 

 

 

 

 

 

Kevin C. Richard (P43417) 

 

 

 

 

 

Mary Beth Cobbs (P40080) 

 

 

 

 

 

City of Detroit Law Department 

 

 

 

 

 

Coleman A. Young Municipal Center 

 

 

 

 

 

2 Woodward Avenue, Suite 500 

 

 

 

 

 

Detroit, Michigan 48226 

 

 

 

 

 

(313) 237-3061 

Dated: September 17, 2025 

 

PROOF OF SERVICE 

 

On September 17, 2025, I mailed by first class mail a copy of 

Respondent’s Answer w/Affirmative Defenses in the instant matter to: 

 

Stewart L. Mandell 

Jackie J. Cook 

Honigman LLP 

39400 Woodward Ave., Suite 101 

Bloomfield Hills, Michigan 48304 

 

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 17, 2025 

Detroit, Michigan 48226

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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. 25-002841

Section 1: Respondent’s Contact Information

Filer Type: Local Unit of Government

City of Detroit (Wayne)

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

Kevin

M.I.

C

Last Name

Richard

Firm Name (if any)

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

2 Woodward Avenue, Suite 500

City of Detroit Law Department

City or Town

Detroit

State

Michigan

ZIP Code

48226

Telephone Number

313-237-3061

Fax Number

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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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

POAH DD Sugar Hill LLC,

Petitioner, MICHIGAN TAX TRIBUNAL

 ENTIRE TRIBUNAL

v

 

MTT Docket No. 25-002841

City of Detroit,

Respondent.

ORDER OF DEFAULT

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

Respondent has failed to file an answer. As such, Respondent must file and serve an 

answer to the petition and file proof demonstrating service of the answer within 14 days 

of the entry of this order. See TTR 235 and 227. Tribunal rules and information on 

Entire Tribunal answers can be found on our website at www.michigan.gov/taxtrib.

Therefore,

IT IS ORDERED that Respondent is HELD IN DEFAULT.

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

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

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

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

By:_______________________________

Entered: September 15, 2025

Patricia L. Halm, Tribunal Chair

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

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

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

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

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

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

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

Page 2

MTT Docket No. 25-002841

Page 2 of 6

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

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

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

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

act, MCL 205.735a.” TTR 225(5)

Page 3

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

POAH DD Sugar Hill LLC,

Petitioner, MICHIGAN TAX TRIBUNAL

 ENTIRE TRIBUNAL

v

 

MTT Docket No. 25-002841

City of Detroit,

Respondent.

ORDER OF DEFAULT

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

Respondent has failed to file an answer. As such, Respondent must file and serve an 

answer to the petition and file proof demonstrating service of the answer within 14 days 

of the entry of this order. See TTR 235 and 227. Tribunal rules and information on 

Entire Tribunal answers can be found on our website at www.michigan.gov/taxtrib.

Therefore,

IT IS ORDERED that Respondent is HELD IN DEFAULT.

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

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

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

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

By:_______________________________

Entered: September 15, 2025

Patricia L. Halm, Tribunal Chair

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

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

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

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

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

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

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

Page 4

MTT Docket No. 25-002841

Page 4 of 6

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

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

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

holiday is considered filed on the following business day, as provided by section

Page 5

STAT

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Page 1

STATE OF MICHIGAN 

DEPARTMENT OF LICENSING & REGULATORY AFFAIRS 

MICHIGAN TAX TRIBUNAL 

POAH DD Sugar Hill LLC, 

Petitioner, 

— 

. 

v. 

MTT Docket No. 25 wi 028%] 

City 

of 

Detroi 

Parcel Nos. 23002020.035N, 

tty of 

Detrott, 

23002020.047, 01001163. 

R 

01001164.,01001165., and 

espondent. 

01001166 

Stewart L. Mandell (P33781) 

Honigman LLP 

Attorneys for Petitioner 

39400 Woodward Avenue, Suite 101 

Bloomfield Hills, MI 48304-5151 

(313) 465-7420 

slmandell@honigman.com 

Proof 

of Service 

Lisa Joseph states that on _ 7) / ?Y 

/ 2S", she did serve a copy of Petitioners’ Petition, 

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

Dated: 

) [2 Nd / >< 

JL Zt 

~ or, 

i 

25-0053 

60735096.1

Page 2

BY CERTIFIED UNITED STATES MAIL, RETURN RECEIPT REQUESTED: 

CLERK 

DETROIT 

804 CAYMC, 2 WOODWARD AVENUE 

DETROIT, MI 48226 

ASSESSOR 

DETROIT 

804 CAYMC, 2 WOODWARD AVENUE 

DETROIT, MI 48226 

AND BY FIRST-CLASS UNITED STATES MAIL: 

CLERK 

WAYNE COUNTY 

CAYMC, 2 WOODWARD AVENUE #211 

DETROIT, MI 48226 

DIRECTOR OF EQUALIZATION 

WAYNE COUNTY 

500 GRISWOLD ST. 21ST FLOOR 

DETROIT, MI 48226 

SECRETARY OF SCHOOL BOARD 

DETROIT PUBLIC SCHOOLS 

7321 2ND AVENUE, 14TH FLOOR 

DETROIT, MI 48202-4050 

STATE TREASURER 

MICHIGAN DEPARTMENT OF TREASURY 

TREASURY BUILDING 

430 W. ALLEGAN ST. 

LANSING, MI 48922 

25-0118 

60735096.1

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Page 1

QECENED 

RECEIVED 

NONE 

JN 0g 205 

L 

ac TRiBG A TAX TRIBUNAL 

1 

MICHIGAN 

STATE OF MICHIGAN 

DEPARTMENT OF LICENSING & REGULATORY AFFAIRS 

MICHIGAN TAX TRIBUNAL 

POAH DD Sugar Hill LLC, 

Petitioner, 

Ya 

MTT Docket No. 

City 

of 

Detroi 

Parcel Nos. 23002020.035N, 

tty ut 

Detrtt, 

23002020.047, 01001163. 

Respondent 

01001164.,01001165., and 

’ 

01001166. 

Stewart L. Mandell (P33781) 

Honigman LLP 

Attorneys for Petitioner 

39400 Woodward Avenue, Suite 101 

TranInfo: 

I 

" 

raninfo:a606 

 26021214-1 

06/03/2 

Bloomfield Hills, MI 48304-5151 

a aki SA 

(313) 465-7420 

ID: 

HONIGHAN LLP 

slmandell@honigman.com 

Petition 

POAH DD Sugar Hill LLC (“Petitioner”), through its attorneys, Honigman LLP, says: 

I. 

Petitioner's principal office address is One North LaSalle St., Ste. 1300, Chicago, 

IL 60602. Petitioner is a party in interest with respect to property taxes on tax parcel numbers 

23002020.035N, 23002020.047, 01001163., 01001164. 01001165. and 01001166. (collectively, 

"Petitioner's Property"), with addresses that include 119 Garfield, Detroit, located in Wayne 

County, Michigan. The tax parcels are contiguous. 

2. 

Respondent, City of Detroit, assesses and collects property taxes on Petitioner's

Page 2

3. 

In 2025, Respondent set each assessed value and taxable value of Petitioner’s 

Property at the values shown in the chart below. Also included in the chart are Petitioner’s 

contended and requested values for 2025: 

Respondent's Original 

Petitioner's Requested 

2025 Values 

2025 Values 

Assessed/ 

Assessed/ 

Parcel No. 

State Equalized 

Taxable 

State Equalized 

Taxable 

23002020.035N 

$2,884,900 

$1,549,386 

$1,200,000 

$1,200,000 

23002020.047 

$2,458,100 

$2,061,484 

$1,200,000 

$1,200,000] 

01001163. 

$208,200 

$178,290 

$130,000 

$130,000 

01001164. 

$295,800 

$199,601 

$130,000 

$130,000 

01001165. 

$252,400 

$192,797 

$130,000 

$130,000 

01001168. 

$189,700 

$160,534 

$130,000, 

$130,000 

TOTALS 

$6,289,100) 

$4,342,092 

$2,920,000 

$2,920,000 

4. 

The setting of the 2025 assessed values as shown above will result in state 

equalized values in the same amounts 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. 

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

value, and (d) uniformity. 

7. 

At this time, Petitioner believes, as it relates to taxable value, that there is a 

dispute relative to the value of a loss. 

8. 

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

Page 3

(a) 

Each 2025 assessment, including state equalized value and/or taxable value, 

exceeds the amount permitted by the Michigan Constitution and applicable statutes; 

(b) 

Each 2025 assessment, including state equalized value and/or taxable value, 

is at a higher percentage of true cash value than permissible under the Michigan Constitution and 

applicable statutes; 

(c) 

Each 2025 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) 

Each 2025 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. 

10. 

Petitioner's Property includes multifamily units and to the best knowledge of the 

undersigned, Petitioner's Property is subject to a governmental regulatory agreement and some of 

the units receive government vouchers. 

WHEREFORE, Petitioner requests that the Tax Tribunal enter an Order: (i) reducing each 

2025 assessed value, state equalized value, and taxable value of Petitioner’s Property as shown in 

the table in paragraph three above; (ii) requiring payment to Petitioner of the refunds attributable 

to such reductions, plus interest and costs; and (iii) awarding Petitioner any other relief to which 

it is entitled.

Page 4

Respectfully submitted, 

HONIGMAN LLP 

Attorneys for Petitioner 

Stewart L. Mandell (P33781) 

39400 Woodward Avenue, Suite 101 

Bloomfield Hills, MI 48304-5151 

(313) 465-7420 

slmandell@honigman.com 

Dated: June 2, 2025

Page 5

Honigman LLP 

COSTS ADVANCED ACCOUNT 

I 

Invoice Date 

Invoice Number 

Invoice Narrative 

Payment Amount 

6/2/25 

] 

278024/544770/SLM 

#6725, 00% 

Filing Fee for Petition for 6 Parcels 

21074678.1

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

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

POAH DD Sugar Hill LLC, 

Petitioner,

 MICHIGAN TAX TRIBUNAL

v

MTT Docket No.: 25-002841

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: July 24, 2025

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

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

QECENED 

RECEIVED 

NONE 

JN 0g 205 

L 

ac TRiBG A TAX TRIBUNAL 

1 

MICHIGAN 

STATE OF MICHIGAN 

DEPARTMENT OF LICENSING & REGULATORY AFFAIRS 

MICHIGAN TAX TRIBUNAL 

POAH DD Sugar Hill LLC, 

Petitioner, 

Ya 

MTT Docket No. 

City 

of 

Detroi 

Parcel Nos. 23002020.035N, 

tty ut 

Detrtt, 

23002020.047, 01001163. 

Respondent 

01001164.,01001165., and 

’ 

01001166. 

Stewart L. Mandell (P33781) 

Honigman LLP 

Attorneys for Petitioner 

39400 Woodward Avenue, Suite 101 

TranInfo: 

I 

" 

raninfo:a606 

 26021214-1 

06/03/2 

Bloomfield Hills, MI 48304-5151 

a aki SA 

(313) 465-7420 

ID: 

HONIGHAN LLP 

slmandell@honigman.com 

Petition 

POAH DD Sugar Hill LLC (“Petitioner”), through its attorneys, Honigman LLP, says: 

I. 

Petitioner's principal office address is One North LaSalle St., Ste. 1300, Chicago, 

IL 60602. Petitioner is a party in interest with respect to property taxes on tax parcel numbers 

23002020.035N, 23002020.047, 01001163., 01001164. 01001165. and 01001166. (collectively, 

"Petitioner's Property"), with addresses that include 119 Garfield, Detroit, located in Wayne 

County, Michigan. The tax parcels are contiguous. 

2. 

Respondent, City of Detroit, assesses and collects property taxes on Petitioner's

Page 2

3. 

In 2025, Respondent set each assessed value and taxable value of Petitioner’s 

Property at the values shown in the chart below. Also included in the chart are Petitioner’s 

contended and requested values for 2025: 

Respondent's Original 

Petitioner's Requested 

2025 Values 

2025 Values 

Assessed/ 

Assessed/ 

Parcel No. 

State Equalized 

Taxable 

State Equalized 

Taxable 

23002020.035N 

$2,884,900 

$1,549,386 

$1,200,000 

$1,200,000 

23002020.047 

$2,458,100 

$2,061,484 

$1,200,000 

$1,200,000] 

01001163. 

$208,200 

$178,290 

$130,000 

$130,000 

01001164. 

$295,800 

$199,601 

$130,000 

$130,000 

01001165. 

$252,400 

$192,797 

$130,000 

$130,000 

01001168. 

$189,700 

$160,534 

$130,000, 

$130,000 

TOTALS 

$6,289,100) 

$4,342,092 

$2,920,000 

$2,920,000 

4. 

The setting of the 2025 assessed values as shown above will result in state 

equalized values in the same amounts 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. 

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

value, and (d) uniformity. 

7. 

At this time, Petitioner believes, as it relates to taxable value, that there is a 

dispute relative to the value of a loss. 

8. 

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

Page 3

(a) 

Each 2025 assessment, including state equalized value and/or taxable value, 

exceeds the amount permitted by the Michigan Constitution and applicable statutes; 

(b) 

Each 2025 assessment, including state equalized value and/or taxable value, 

is at a higher percentage of true cash value than permissible under the Michigan Constitution and 

applicable statutes; 

(c) 

Each 2025 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) 

Each 2025 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. 

10. 

Petitioner's Property includes multifamily units and to the best knowledge of the 

undersigned, Petitioner's Property is subject to a governmental regulatory agreement and some of 

the units receive government vouchers. 

WHEREFORE, Petitioner requests that the Tax Tribunal enter an Order: (i) reducing each 

2025 assessed value, state equalized value, and taxable value of Petitioner’s Property as shown in 

the table in paragraph three above; (ii) requiring payment to Petitioner of the refunds attributable 

to such reductions, plus interest and costs; and (iii) awarding Petitioner any other relief to which 

it is entitled.

Page 4

Respectfully submitted, 

HONIGMAN LLP 

Attorneys for Petitioner 

Stewart L. Mandell (P33781) 

39400 Woodward Avenue, Suite 101 

Bloomfield Hills, MI 48304-5151 

(313) 465-7420 

slmandell@honigman.com 

Dated: June 2, 2025

Page 5

Honigman LLP 

COSTS ADVANCED ACCOUNT 

I 

Invoice Date 

Invoice Number 

Invoice Narrative 

Payment Amount 

6/2/25 

] 

278024/544770/SLM 

#6725, 00% 

Filing Fee for Petition for 6 Parcels 

21074678.1

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.