25-002524 Motion for Abeyance.pdf
Chesterfield 5 LLC, Petitioner Vs. Township Of Clinton, Respondent · 25-002524-TT
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STATE OF MICHIGAN DEPARTMENT OF LICENSING & REGULATORY AFFAIRS MICHIGAN TAX TRIBUNAL CHESTERFIELD 5, LLC, Petitioner, v CLINTON TOWNSHIP, Respondent. Docket No. 25-002524 Parcel No. 16-11-01-126-010 _____________________________________________________________________________/ GREG IACOBELLI Representative for Petitioner 51435 Industrial Drive Macomb, MI 48042 (586) 786-9901 LAURA M. HALLAHAN (P42101) SETH A. O’LOUGHLIN (P80257) KELSEA M. MELCHER (P85821) HALLAHAN & ASSOCIATES, P.C. Attorneys for Respondent 1750 S. Telegraph Road, Suite 202 Bloomfield Hills, MI 48302 (248) 731-3089 _____________________________________________________________________________/ MOTION TO HOLD APPEAL IN ABEYANCE PENDING MTT DOCKET NO. 24-002240 Respondent, Clinton Township, by and through its counsel, states the following in support of the above captioned Motions: 1. The 2024 appeal of the parcel involved in this case, 16-11-01-126-010, is currently pending before the Tribunal under Docket 24-002240. In that case, the parties submitted valuation disclosures on August 4, 2025 and the hearing dates are set for March 16-17, 2026. Accordingly, a Final Opinion and Judgment will likely not be rendered before Summer 2026 at the earliest. 2. This case, involving the same parcels, arose out of a motion to amend the 2025 tax year filed on May 29, 2025. The Order Granting Petitioner’s Motion to Amend, Severing 2025 Tax Year and Assigning it to Docket 25-002524 was entered on June 25, 2025.
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2 3. This case is ready to be placed on a Prehearing General Call that will set the date for the submission of Prehearing Statements and Valuation Disclosures. 4. As such, it is functionally impossible for the 2024 iteration of the case to be resolved prior to the date for the submission of prehearing statements and valuation disclosures in this matter.1 5. In light of the above, good cause exists to hold this case in abeyance pending the outcome of the 2024 case. This is for several reasons. First, any reduction in value achieved in the 2024 appeal will carry forward to this case as there was no uncapping event relative to the 2025 tax year. Proceeding with subsequent years appeals when any TV reduction would carry forward is not in the interest of the efficient administration of justice. Second, the existing dates in both cases make it such that they will proceed at the same time, in different stages, overlapping only as to the parcels at issue.2 That will burden both the parties as to the administration of the case and the Tribunal as to overseeing consecutive appeals. That is not in the interest of the efficient administration of justice. 6. There is also no good cause to combine the cases. While Petitioner chose to appraise the 2025 tax year in its submission in the 2024 case, no motion to consolidate, or to otherwise hear the cases together has been filed. As there was only one tax year in the 2024 case Respondent limited its discovery to the year at issue, and not the 2025 tax year. Moreover, combining the cases at this sense will not result in the interest of the efficient administration of justice. Respondent would need to complete discovery, appraise the property, submit its appraisal, have post-valuation 1 At this time it does not appear the case will settle any time soon. 2 For example, while the 2024 case is in post valuation discovery, the 2025 case is in pre valuation. When the parties submit their valuation disclosures in the 2025 case the 2024 case is already scheduled for hearing based on the facts known to the parties in the 2024 case. Finally, the 2025 case will likely be scheduled for hearing while the 2024 case is awaiting a decision.
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3 disclosure discovery, etc. All that would do is needlessly delay the resolution of the 2024 tax year case. Moreover, litigating two tax years at once adds complexity to the case that will result in a longer hearing, more exhibits, and more work for the parties and the Tribunal to both schedule the hearing and then complete the case and issue a decision. 7. Holding this case in abeyance pending the outcome of the 2024 case will assist in the efficient administration of justice and ensure a quick resolution of the case without delay. At the same time, neither party will be prejudiced as to the 2025 case as not only will any reduction in TV carry forward, but any factual determinations made by the Tribunal will carry forward in the 2025 case such that it would be more efficient to try. 8. The Tribunal has recently been holding subsequent tax years in appeal when the previous year has progressed past the submission of prehearing statements and valuation disclosures.3 The same rationale for holding those cases in abeyance (efficiency, the carry forward of the previous year, same parties and property, facilitating the efficient administration of justice, etc.) apply here. 9. As evidenced above, there is good cause for granting this Motion to hold the above captioned appeal in abeyance pending the resolution of its 2024 matter, MTT Docket No. 24- 002240. WHEREFORE, Respondent requests that this Honorable Tribunal enter an Order: (a) Holding the above captioned appeal in abeyance pending the resolution of MTT Docket No. 24-002240. 3 See e.g. Orders granting abeyance in MTT Docket Nos. 25-002308; 25-002288; 25-002390; 25-002265; 25-002387.
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4 Dated: December 19, 2025 HALLAHAN & ASSOCIATES, P.C. /s/ Laura M. Hallahan______________ LAURA M. HALLAHAN (P42101) SETH A. O’LOUGHLIN (P80257) KELSEA M. MELCHER (P85821) Attorneys for Respondent 1750 S. Telegraph Road, Suite 202 Bloomfield Hills, MI 48302 (248) 731-3089 PROOF OF SERVICE On the date below I sent by electronic mail a copy of the foregoing Respondent’s Motion for Immediate Consideration; Motion to Hold Appeal in Abeyance to: Greg Iacobelli, Esq. greg@acadiahomes.net I declare that the statement above is true to the best of my information, knowledge and belief. /s/ Holly McIntyre Dated: December 19, 2025 Holly McIntyre
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1 Carlson, Julie (LARA) From: noreply@fiserv.com Sent: Friday, December 19, 2025 3:08 PM To: MTT Subject: Payment Confirmation Thank you for your recent payment to Michigan Tax Tribunal. If you have quesƟons please contact the Michigan Tax Tribunal at 517-335-9760. Payment ApplicaƟon: Michigan Tax Tribunal Payment Status: Payment completed successfully. ConfirmaƟon Number: 25121961536299 Payment Date: 12/19/2025 -------------------- Billing Address: Laura Hallahan 2573 Leroy Lane West Bloomfield, MI 48324 -------------------- Card Type: VISA Card Number: -------------------- Payment Amount: 50.00 USD Total Amount: 50.00 USD -------------------- DO NOT REPLY DIRECTLY TO THIS EMAIL.