ORF VII Felch St Petition - 2026.pdf

Orf VII Felch Street LLC Petitioner Vs. Township Of Holland Respondent · 26-001498-TT

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1 

STATE OF MICHIGAN 

DEPARTMENT OF LICENSING & REGULATORY AFFAIRS 

 

 

ORF VII FELCH STREET LLC, 

 

Petitioner, 

 

v 

 

HOLLAND CHARTER TOWNSHIP, 

Respondent.

 

MICHIGAN TAX TRIBUNAL 

 

Docket No. 26-____________ 

 

Parcel No.: 70-16-16-100-099, 

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

70-16-16-100-099

3050 Beeline Rd 50-60

201-Comm 

Retail

70-16-16-100-078

12635 Felch St Ste 20

201-Comm 

Retail

70-16-16-100-082

12635 Felch St Ste 60

201-Comm 

Retail

70-16-16-100-087

3050 Beeline Rd Ste 20

201-Comm

Retail

70-16-16-100-083

12635 Felch St Ste 50

201-Comm

Retail

70-16-16-100-084

12635 Felch St Ste 40

201 Comm

Retail

70-16-16-100-085

12635 Felch St Ste 30

201 Comm

Retail

70-16-16-100-088

3050 Beeline Rd Ste 10

201 Comm

Retail

70-16-16-100-100

3050 Beeline Rd 30-40

201 Comm

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 Ottawa and school district of West Ottawa 

Public 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: 5865 North Point Parkway, Suite 

350, Alpharetta, GA 30022.

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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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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 26, 2026 

lhallahan@hallahanlaw.com 

 

Filing Fee: $800

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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

70-16-16-100-099

3,563,600

1,781,800

1,426,522

2,000,000

1,000,000

1,000,000

70-16-16-100-078

3,379,200

1,689,600

1,365,485

1,800,000

900,000

900,000

70-16-16-100-082

2,882,200

1,441,100

1,255,864

1,600,000

800,000

800,000

70-16-16-100-087

1,988,000

994,000

698,530

1,000,000

500,000

500,000

70-16-16-100-083

3,400,800

1,700,400

1,344,139

2,000,000

1,000,000

1,000,000

70-16-16-100-084

3,652,600

1,826,300

1,439,085

2,000,000

1,000,000

1,000,000

70-16-16-100-085

4,869,200

2,434,600

1,882,241

2,400,000

1,200,000

1,200,000

70-16-16-100-088

1,999,000

999,500

817,268

1,000,000

500,000

500,000

70-16-16-100-100

3,715,000

1,857,500

1,157,694

1,600,000

800,000

800,000

Totals

29,449,600

14,724,800

11,386,828

15,400,000

7,700,000

7,700,000

 

 

VALUES IN DISPUTE 

Parcel Number

TCV

SEV

TV

70-16-16-100-099

1,563,600

781,800

426,522

70-16-16-100-078

1,579,200

789,600

465,485

70-16-16-100-082

1,282,200

641,100

455,864

70-16-16-100-087

988,000

494,000

198,530

70-16-16-100-083

1,400,800

700,400

344,139

70-16-16-100-084

1,652,600

826,300

439,085

70-16-16-100-085

2,469,200

1,234,600

682,241

70-16-16-100-088

999,000

499,500

317,268

70-16-16-100-100

2,115,000

1,057,500

357,694

Totals

14,049,600

7,024,800

3,686,828

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