Joint Motion for Abeyance.pdf
Lowes Home Centers Inc, Petitioner Vs. Township Of Clinton, Respondent · 25-002239-TT
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STATE OF MICHIGAN MICHIGAN TAX TRIBUNAL Lowe’s Home Centers, Inc., Petitioner, v Clinton Township, Respondent. MTT Docket No. 25-002239 _____________________________________________________________________________/ MICHAEL B. SHAPIRO (P20282) DANIEL L. STANLEY (P57052) HONIGMAN LLP Attorneys for Petitioner 39400 Woodward Avenue, Suite 101 Bloomfield Hills, MI 48304-5151 (313) 465-7622 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 _____________________________________________________________________________/ JOINT MOTION TO HOLD APPEAL IN ABEYANCE PENDING MTT DOCKET NO. 24-001270 The parties, by and through their respective counsel, state the following in support of the above captioned Motion: 1. The above captioned appeal concerns the 2025 valuation of the big box store commonly known as Lowe’s – Parcel No. 16-11-27-403-008 - located in Macomb County. 2. With the exception of the tax year at issue, the parties, property, and issues raised in the above captioned appeal are, based on the pleadings, in essence identical to those at issue in MTT Docket No. 24-001270 – an appeal concerning the 2024 tax year. 3. The above captioned 2025 appeal is ready to be placed on a Prehearing General Call and Order of Procedure.
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2 4. However, as of the filing of the above captioned Motion, the 2024 matter (MTT Docket No. 24-001270) has not yet been resolved. A Prehearing Conference is scheduled for November 17-26, 2025, at which time the 2024 matter will be scheduled for hearing. Based on the availability of the parties’ expert witnesses, the parties expect the 2024 matter will not be set for hearing until early 2026. Accordingly, a Final Opinion and Judgment will likely not be rendered until Summer 2026 at the earliest. 5. A Final Opinion and Judgment from the Tribunal regarding MTT Docket No. 24- 001270 could impact this 2025 appeal and the parties’ desire to proceed with this appeal. Thus, it could potentially be a waste of time and resources for the parties and the Tribunal to proceed with the above captioned appeal when the prior 2024 appeal remains pending. 6. To proceed with this case before a resolution regarding MTT Docket No. 24- 001270 has been reached would likely not constitute an efficient administration of justice. 7. Proceeding with the above captioned appeal will require the parties and the Tribunal to expend substantial resources which may ultimately be unnecessary. Placing the above captioned appeal in abeyance at this juncture before substantial time and resources have been spent – including, but not limited to, the preparation of prehearing statements and valuation disclosures – is in the interest of efficiency to all parties involved and judicial economy. 8. 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- 001270. WHEREFORE, the parties respectfully request the Tribunal enter an Order holding the above captioned appeal in abeyance pending the resolution of MTT Docket No. 24-001270.
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3 Respectfully submitted, HONIGMAN LLP /s/ Daniel L. Stanley (w/ consent)________ MICHAEL B. SHAPIRO (P20282) DANIEL L. STANLEY (P57052) Attorneys for Petitioner 39400 Woodward Avenue, Suite 101 Bloomfield Hills, MI 48304-5151 (313) 465-7622 Dated: October 21, 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 Dated: October 21, 2025