Stewart Mandell is a tax appeal attorney who focuses on appropriately reducing taxes through tax planning, tax appeals, tax incentive awards, and the passage of favorable state tax legislation. His efforts have saved taxpayers hundreds of millions of dollars. Stewart represents taxpayers in a broad variety of property tax matters involving industrial, commercial and residential properties.
He obtains approvals for state and local tax incentive packages and handles federal and state tax planning and controversy matters for taxable and exempt organizations.
Stewart’s experience includes representing taxpayers before the Michigan Tax Tribunal, Michigan Court of Claims, the Michigan Court of Appeals and the Michigan Supreme Court.
During 2023, Stewart negotiated settlements that resulted in a tax refund exceeding $4,265,000 for an industrial property and tax savings of approximately $1,365,000 for an apartment property. He also achieved market value reductions of over $55 million for an apartment property and market value reductions exceeding $16 million for each of two other apartment properties.
Practice Areas
Representative Matters
- Reduced the property’s taxes of an industrial property by over $9 million
- Obtained tax appeal settlements that reduced the property taxes of a mall by over $800,000
- Obtained approvals for state and local tax incentive packages of over $130 million, including the state's largest non-automotive incentive award
- Achieved passage of property tax, sales tax, use tax, Michigan Business Tax, and Single Business Tax legislation that has saved taxpayers over $150 million
- SBC Health Midwest, Inc v. Kentwood 500 Mich. 65; 894 N.W.2d 535 (2017); Michigan Supreme Court unanimously ruled that the statute involved made the taxpayer eligible for exemption notwithstanding that it was a for-profit corporation
- Occidental Development LLC v. Waterford Twp. MTT No. 390705, January 14, 2013; for the 2010 and 2011 tax years, the Tax Tribunal accepted the taxpayer’s value contentions for an apartment complex with over 775 units
- Detroit Edison Co. v. China Twp.; 31-day Tax Tribunal hearing spanning several months of 2006 and 2007 involving property tax valuation of power plants; settlement included a $30 million refund
- Wexford Medical Group v. Cadillac 474 Mich. 192; 713 N.W.2d 734 (2006); the Michigan Supreme Court unanimously ruled property is exempt, reversing the Court of Appeals
- Service System Associates, Inc. v. Huntington Woods; unpublished opinion per curiam of the Michigan Court of Appeals issued December 6, 2005 (Docket Nos. 256649 and 256632), affirmed property tax exemption
- Michigan State University v. Lansing; unpublished opinion per curiam of the Court of Appeals, issued February 15, 2005 (Docket No. 250813), property tax exemption sustained
- Occidental Development, LLC v. Van Buren Township MTT, No. 292645 (March 4, 2004); Tax Tribunal granted summary disposition in property tax valuation appeal
- Fifty-Nine Seventy-Three Corp. v. Detroit; unpublished opinion per curiam of the Court of Appeals, issued July 24, 1998 (Docket No. 202520); Court of Appeals affirmed Tax Tribunal valuation of commercial property
- IBM v Dep't of Treasury 220 Mich. App. 83; 558 N.W.2d 456 (1996), lv. den. 456 Mich. 882; 570 N.W.2d 656 (1997); use tax assessment was defeated
- General Funding Corp. v. Novi 7 MTT 835 (1994); aff'd by unpublished opinion per curiam of the Court of Appeals, decided November 17, 1995 (Docket No. 175008), Tax Tribunal and Court of Appeals invalidated personal property assessments
- Grand Trunk Western Railroad Co v. Dep't of Treasury (consolidated with Chesapeake & Ohio Railroad Co v. Dep't of Treasury) 170 Mich. App. 384; 427 N.W.2d 580 (1988); single business tax assessment was invalidated
- Lansing Dairy v. State of Michigan; Michigan Court of Claims granted taxpayer summary disposition in use tax case
- Michigan Retailers Association v. United States 676 F. Supp. 151 (W.D. Mich. 1988); obtained summary disposition in federal tax case
Prior Experience
- Dykema Gossett PLLC, Tax Department Director, 1981-2004
Education
University of Michigan Law School, J.D.
- cum laude
University of Michigan, M.A.
- Public Policy
University of Michigan, B.A.
- with distinction
Admissions
- Michigan
Awards
- The Best Lawyers in America, 2006-2025
- Recognized in practice areas of:
- Litigation and Controversy - Tax
- Tax Law
- Recognized in practice areas of:
- Michigan Super Lawyers, 2011-2023
- Law Bulletin Media
- Leading Lawyers, Real Estate Law: Tax, 2017, 2023-2024
- Leading Lawyers, Tax Law: Business, 2017, 2023-2024
- DBusiness, Top Lawyers, 2010, 2013-2015, 2017, and 2022-2024
- Hour Detroit, Top Lawyers of Michigan 2021
- Martindale-Hubbell AV® Preeminent™ Peer Review Rated
Professional & Community Involvement
- American Bar Association
- American Property Tax Counsel (APTC)
- Detroit Regional Chamber
- Tax Committee, Chairman, 1999-2002
- Michigan Chamber of Commerce Tax Committee
- Institute of Property Taxation (IPT)
- State Bar of Michigan
- Taxation Section
- Taxation Council, 1992-1996
- State and Local Tax Subcommittee
- Practice and Procedure Subcommittee
- Taxation Section
- Parenting Awareness Month
- Founder
- University of Michigan Hillel Board of Trustees, Former Trustee and Treasurer
PRO BONO
Helped nonprofits obtain tax relief and/or exemption
News
- Media | Honigman Podcast |
- Media |
- Media |
- Stewart L. Mandell’s article “Recipes to Reduce Property Taxes Can Ease the Pain of Challenging Economic Times” appeared in National Real Estate InvestorMedia |
- Stewart L. Mandell's article “The Adventures of Valuation” appears in Commercial Property Executive MagazineMedia |
- Media |
- Stewart L. Mandell quoted in Hotel Interactive article “The Appeal of Tax Appeals: If there is one saving grace to this downturn, it’s that hotel owners can reap big savings by combating their property taxes”Media |
- Stewart L. Mandell quoted in the Traverse City Record-Eagle article "More businesses contesting assessments"Media |
Press Releases
- Press Release |
- Press Release |
- Press Release |
- Press Release |
- Press Release |
- Press Release |
- Press Release |
- Press Release |
Events
- Michigan, Indiana, and Ohio Property Tax UpdateEvent | Traverse City, MI | June 12-15, 2016 | Institute for Professionals in Taxation Annual Conference | Speaker
- Personal Property Tax UpdateEvent | Webinar | Ongoing series | Michigan Chamber of Commerce | Presenter
- Planning for Your Personal Property Tax ExemptionEvent | Webinar | | Michigan Manufacturers Association | Co-presenter
- Manufactured Home Community AssessmentsEvent | Novi, MI | | 72nd Annual Conference, Michigan Manufactured Housing Association | Co-presenter
- Current Michigan Statutory Interpretation IssuesEvent | Auburn Hills, MI | | COST Mid-West Regional State Tax Meeting Held Jointly with the Multistate Executives Tax Roundtable | Co-presenter
- Obtaining Property Tax Relief for Past YearsEvent | Novi, MI | | MACPA
- Event | | Michigan Association of Certified Public Accountants (MACPA) | Co-presenter
- Working with the Michigan Tax Tribunal: A How ToEvent | Novi, MI | | MACPA | Co-presenter
- Event | Taylor, MI | | The Institute for Professionals in Taxation in cooperation with the Michigan Department of Treasury | Presenter
- Property Tax UpdateEvent | | Moderator/speaker
- Event | Novi, MI | | Michigan Tax Conference
- Property Tax DevelopmentsEvent | | Speaker
- Michigan Tax Tribunal Judges UpdateEvent | 2004-2008 | Moderator
- Critical Issues in the Valuation of Anchor Department Stores and Regional MallsEvent | | Moderator
Alerts
- Alert |
- Alert |
- Alert |
- Alert |
- Alert |
Publications
- Market-Value Tax Assessments Under AttackPublication | Heartland Real Estate Business |
- Publication | Illinois State Bar Association's Section on State & Local Taxation (Vol. 60, No. 2) |
- Invalid "Dark Box" Property Tax Claims Misinform Indiana and Michigan LegislaturesPublication | Institute for Professionals in Taxation: IPT Insider Newsletter |
- Michigan Provides Property Tax Lessons for Big Box RetailPublication | REBusiness |
- Some Justice For TaxpayersPublication | July 2013
- Don't Drown In Excessive Property TaxesPublication | Heartland Real Estate Business |
- Recipes to Reduce Property Taxes Can Ease the Pain of Challenging Economic TimesPublication | NREIonline.com |
- The Adventures of Valuation: When Sales Comparables Are Not the Best Assessment GaugePublication | Commercial Property Executive |
- Publication | National Real Estate Investor |
- Reassessing Market ValuePublication | National Real Estate Investor |
- When the Cost Approach Proves UnfairPublication | National Real Estate News |
- Market Inhibited by Property Tax ProblemsPublication | Midwest Real Estate News |
- Reducing Excessive Hotel Property TaxesPublication | Hotel News Resource |