Motion to Amend 2026 (TV Only) - Lowe's Clinton (25-002239).pdf
Lowes Home Centers Inc, Petitioner Vs. Township Of Clinton, Respondent · 25-002239-TT
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STATE OF MICHIGAN DEPARTMENT OF LICENSING & REGULATORY AFFAIRS MICHIGAN TAX TRIBUNAL Lowe’s Home Centers, Inc., Petitioner, MTT Docket No. 25-002239 v Clinton Twp., Respondent. Jackie J. Cook (P68781) Daniel L. Stanley (P57052) Honigman LLP Attorneys for Petitioner 2290 First National Bldg. 660 Woodward Avenue Detroit, MI 48226-3506 (313) 465-7270 jcook@honigman.com dstanley@honigman.com 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 lhallahan@hallahanlaw.com soloughlin@hallahanlaw.com kmelcher@hallahanlaw.com Motion to Amend Petition to Contest 2026 Taxable Value Petitioner, Lowe's Home Centers, Inc., through its attorneys, Honigman LLP, moves to amend the Petition in this matter to include the following: 1. In 2026, Respondent determined the taxable value of Petitioner’s Property to be $3,697,997 and Respondent assessed Petitioner’s Property at $4,542,100, which will result in a state equalized value of the same amount, based upon the tentative equalization factor. 2. The 2026 taxable value imposed on Petitioner’s Property and the taxes to be levied and collected thereon are invalid and unlawful for the reasons that: (a) The 2026 taxable value exceeds the amounts permitted by the Michigan Constitution and applicable statutes;
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75460826.1 (b) The 2026 taxable value, is at a higher percentage of true cash value than permissible under the Michigan Constitution and applicable statutes; (c) The 2026 taxable 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) The taxable value discriminates against Petitioner and denies Petitioner its constitutional rights to uniformity, equal protection, and due process of law. WHEREFORE, Petitioner moves that this Motion be granted, and Petitioner requests that the Tribunal enter an Order: (i) reducing the 2026 taxable value from $3,697,997 to $2,300,000; (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. Dated: May 7, 2026 Respectfully submitted, Honigman LLP Attorneys for Petitioner By: _______________________________________ Jackie J. Cook (P68781) Daniel L. Stanley (P57052) 2290 First National Bldg. 660 Woodward Avenue Detroit, MI 48226-3506 (313) 465-7270 jcook@honigman.com dstanley@honigman.com
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75460826.1 STATE OF MICHIGAN DEPARTMENT OF LICENSING & REGULATORY AFFAIRS MICHIGAN TAX TRIBUNAL Lowe’s Home Centers, Inc., Petitioner, MTT Docket No. 25-002241 v Clinton Twp., Respondent. Jackie J. Cook (P68781) Daniel L. Stanley (P57052) Honigman LLP Attorneys for Petitioner 2290 First National Bldg. 660 Woodward Avenue Detroit, MI 48226-3506 (313) 465-7270 jcook@honigman.com dstanley@honigman.com 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 lhallahan@hallahanlaw.com soloughlin@hallahanlaw.com kmelcher@hallahanlaw.com Proof of Service Lisa Joseph affirms that on May 7, 2026 she served a copy of Petitioner's Motion to Amend Petition to Contest 2026 Taxable Value and this Proof of Service in connection with the above- entitled cause upon the following: Laura M. Hallahan (P42101) Seth A. O’Loughlin (P80257) Kelsea M. Melcher (P85821) Hallahan & Associates, P.C. Attorneys for Respondent lhallahan@hallahanlaw.com soloughlin@hallahanlaw.com kmelcher@hallahanlaw.com via electronic mail. /s/ Lisa Joseph___________________________ Dated: May 7, 2026_____ Lisa Joseph