Petition - POS.pdf
Clawson Plaza, LLC Petitioner Vs. City Of Clawson Respondent · 26-000666-TT
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STATE OF MICHIGAN DEPARTMENT OF LICENSING & REGULATORY AFFAIRS MICHIGAN TAX TRIBUNAL Clawson Plaza LLC, Petitioner, vs. City of Clawson, Respondent. MTT Docket No. 26-000666 _____________________________________________________________________________/ PROOF OF SERVICE (Property Tax Petition) On the date below I sent by certified mail, return receipt requested, a copy of the Petition to: City Assessor City of Clawson 425 N. Main St. Clawson, MI 48017 City Clerk City of Clawson 425 N. Main St. Clawson, MI 48017 On the date below I sent by first class mail a copy of the Petition to: Equalization Director Oakland County 250 Elizabeth Lake Rd, Ste 1000W Pontiac, MI 48341 County Clerk Oakland County 1200 N. Telegraph Rd, Bldg 12E Pontiac, MI 48341 Secretary, Board of Education Clawson Public Schools 101 Phillips Avenue Clawson, MI 48017 State Treasurer Department of Treasury 430 W. Allegan Street Lansing, MI 48922 I declare that the statements above are true to the best of my information, knowledge and belief. /s/ Laura M. Hallahan Dated: June 30, 2026
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1 STATE OF MICHIGAN DEPARTMENT OF LICENSING & REGULATORY AFFAIRS CLAWSON PLAZA, LLC, Petitioner, v CITY OF CLAWSON, Respondent. MICHIGAN TAX TRIBUNAL Docket No. 26-000666______ Parcel No.: 16-20-33-354-053, and additional parcels _____________________________________________________________________________/ PROPERTY TAX PETITION (Entire Tribunal, 2026 Tax Year) Petitioner, by and through its attorneys, Hallahan & Associates, P.C., contends: 1. The property that is the subject of this appeal consists of these contiguous real property parcels: REAL PROPERTY - CONTIGUOUS Parcel Number Address Classification Use 16-20-33-354-053 1212 W. 14 Mile Rd. 201-Commercial Retail 16-20-33-354-056 1206 W. 14 Mile Rd. 201-Commercial Retail 2. ☒ N/A. If the assessment at issue was protested, the protest was made to Respondent’s: ☐March, ☐ July, ☐ December Board of Review. 3. Respondent, identified above, assesses and collects taxes on the subject property. 4. The subject property is located in the County of Oakland and school district of Clawson City School District. 5. Petitioner is a taxpayer/party-in-interest with respect to property taxes on the subject property. 6. The Petitioner’s principal office/legal residence address is: 4036 Telegraph Rd. Suite 201, Bloomfield Hills, MI 48302.
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2 7. This appeal involves issues related to: ☒ the subject property’s true cash and taxable values ☐ the subject property’s taxable value only there is a dispute as to the value of an addition or loss: ☐ Yes ☐ No ☐ uniformity of the subject property’s assessment ☐ the subject property’s exemption from ad valorem taxation under MCL ______ 8. The tax year at issue is 2026. 9. The subject property is listed on the attachment, including, by parcel number: a. Respondent’s Board of Review established values, b. Petitioner’s value contentions, and c. Values in dispute. 10. Petitioner relies upon the following to support the relief requested: The 2026 values imposed on Petitioner’s property, and the taxes to be levied and collected thereon, are invalid and unlawful and operate as fraud upon the taxpayer for the reasons that: a. The assessed, state equalized and/or taxable values exceed the amounts permitted by the Michigan Constitution and applicable statutes; b. The assessed, state equalized and/or taxable values are at higher percentages of true cash value than permissible under the Michigan Constitution and applicable statutes; c. The assessed, state equalized and/or taxable values are based upon an erroneous determination of the true cash value of that portion of Petitioner’s property that is taxable under Michigan law and are based upon the application of wrong principles; d. The assessed, state equalized and/or taxable values, and the mode of assessment adopted by Respondent, discriminate against Petitioner and deny Petitioner its constitutional rights of uniformity, equal protection and due process of law; and e. The taxable value of the parcels were unlawfully uncapped as the transfer was exempt pursuant to MCL 211.27a (7)(k) and (m).
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3 Petitioner requests that the Tribunal enter an order reducing the 2026 values from those established by Respondent’s Board of Review to those contended by Petitioner, and order refunds attributable to the reductions, with interest, as provided by the Tax Tribunal Act. HALLAHAN & ASSOCIATES, P.C. /s/ Laura M. Hallahan Laura M. Hallahan (P42101) Attorney for Petitioner 1750 S. Telegraph Road, Suite 202 Bloomfield Hills, MI 48302-0179 (248) 731-3089 Dated: April 20, 2026 lhallahan@hallahanlaw.com Filing Fee: $625
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4 ATTACHMENT TO PETITION (Subject Property) VALUES Respondent’s Board of Review -and- Petitioner’s Contention Parcel Number Respondent Petitioner TCV SEV TV TCV SEV TV 16-20-33-354-053 2,848,820 1,424,410 1,424,410 1,600,000 800,000 800,000 16-20-33-354-056 1,197,620 598,810 598,810 700,000 350,000 350,000 Totals 4,046,440 2,023,220 2,023,220 2,300,000 1,150,000 1,150,000 VALUES IN DISPUTE Parcel Number TCV SEV TV 16-20-33-354-053 1,248,820 624,410 624,410 16-20-33-354-056 497,620 248,810 248,810 Totals 1,746,440 873,220 873,220