2026 Petition - POS.pdf
Stellar Hospitality Traverse City LLC Petitioner Vs. Township Of East Bay Respondent · 26-000995-TT
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STATE OF MICHIGAN DEPARTMENT OF LICENSING & REGULATORY AFFAIRS MICHIGAN TAX TRIBUNAL Stellar Hospitality Traverse City LLC, Petitioner, vs. East Bay Charter Township, Respondent. MTT Docket No. 26-000995 _____________________________________________________________________________/ PROOF OF SERVICE (Property Tax Petition) On the date below I sent by certified mail, return receipt requested, a copy of the Petition to: Township Assessor East Bay Charter Township 1965 N. Three Mile Rd. Traverse City, MI 49696 Township Clerk East Bay Charter Township 1965 N. Three Mile Rd. Traverse City, MI 49696 On the date below I sent by first class mail a copy of the Petition to: Equalization Director Grand Traverse County 400 Boardman Ave, Suite 103 Traverse City, MI 49684 County Clerk Grand Traverse County 400 Boardman Ave, Suite 101 Traverse City, MI 49684 Secretary, Board of Education Traverse City Area Public Schools 1009 S. Oak Street Traverse City, MI 49684 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: August 14, 2026
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1 STATE OF MICHIGAN DEPARTMENT OF LICENSING & REGULATORY AFFAIRS STELLAR HOSPITALITY TRAVERSE CITY LLC, Petitioner, v EAST BAY CHARTER TOWNSHIP, Respondent. MICHIGAN TAX TRIBUNAL Docket No. 26-000995______ Parcel No.: 03-753-001-00, 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 03-753-001-00 2146 US 31 North 207-Commercial Hotel 03-753-002-00 2154 US 31 North 207-Commercial Hotel 03-753-003-00 2214 US 31 North 207-Commercial Hotel 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 Grand Traverse and school district of Traverse 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: 7031 Orchard Lake Rd., Suite 300, West Bloomfield, MI 48322-3635.
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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; and 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.
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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: May 15, 2026 lhallahan@hallahanlaw.com Filing Fee: $650
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4 ATTACHMENT TO PETITION (Stellar Hospitality Traverse City LLC) VALUES Respondent’s Board of Review -and- Petitioner’s Contention Parcel Number Respondent Petitioner TCV SEV TV TCV SEV TV 03-753-001-00 23,661,800 11,830,900 10,696,936 13,000,000 6,500,000 6,500,000 03-753-002-00 1,695,000 847,500 287,554 500,000 250,000 250,000 03-753-003-00 799,600 399,800 136,209 100,000 50,000 50,000 Totals 26,156,400 13,078,200 11,120,699 13,600,000 6,800,000 6,800,000 VALUES IN DISPUTE Parcel Number TCV SEV TV 03-753-001-00 10,661,800 5,330,900 4,196,936 03-753-002-00 1,195,000 597,500 37,554 03-753-003-00 699,600 349,800 86,209 Totals 12,556,400 6,278,200 4,320,699