Petition - Amended - POS.pdf
Wb Houghton, LLC Petitioner Vs. City Of West Branch Respondent · 26-001103-TT
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STATE OF MICHIGAN DEPARTMENT OF LICENSING & REGULATORY AFFAIRS MICHIGAN TAX TRIBUNAL WB Houghton LLC, Petitioner, vs. City of West Branch, Respondent. MTT Docket No. 26-001103 _____________________________________________________________________________/ PROOF OF SERVICE (Amended 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 West Branch 121 N. 4th Street West Branch, MI 48661 City Clerk City of West Branch 121 N. 4th Street West Branch, MI 48661 On the date below I sent by first class mail a copy of the Petition to: Equalization Director Ogemaw County 806 West Houghton Ave West Branch, MI 48661 County Clerk Ogemaw County 806 West Houghton Ave, Ste 101 West Branch, MI 48661 Secretary, Board of Education West Branch-Rose City Area Schools 960 S. M-33 West Branch, MI 48661 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: September 3, 2026
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STATE OF MICHIGAN DEPARTMENT OF LICENSING & REGULATORY AFFAIRS WB HOUGHTON, LLC, Petitioner, v CITY OF WEST BRANCH Respondent. MICHIGAN TAX TRIBUNAL Docket No. 26-001103 Parcel No. 65-052-215-002-00 _____________________________________________________________________________/ AMENDED PROPERTY TAX PETITION (Entire Tribunal, 2026 Tax Year) This Amended Property Tax Petition is being filed as the Petition filed May 18, 2026, incorrectly identified the School District as Houghton-Portage School District. The School District is West Branch - Rose City Area Schools and is correctly identified below. Petitioner, by and through its attorneys, Hallahan & Associates, P.C., contends: 1. ☒ The property that is the subject of this appeal is one real property parcel: Parcel Number 65-052-215-002-00 Address 501 E. Houghton Classification 201-Commercial Use Retail County Ogemaw Sch Dist West Branch - Rose City Area Schools 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. Petitioner is a taxpayer/party-in-interest with respect to property taxes on the subject property. 5. The Petitioner’s principal office/legal residence address is: 29200 Northwestern Hwy., Suite 4, Southfield, MI 48034.
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Petition 2 6. 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 ______ 7. The tax year at issue is 2026. 8. The values1 established by Respondent’s Board of Review for the subject property are: Parcel Number TCV SEV TV 65-052-215-002-00 1,221,200 610,600 610,600 9. Petitioner contends that the values1 for the subject property are: Parcel Number TCV SEV TV 65-052-215-002-00 700,000 350,000 350,000 10. The values1 in dispute are. Parcel Number TCV SEV TV 65-052-215-002-00 521,200 260,600 260,600 11. 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. 1TCV=true cash value, SEV=state equalized value, TV=taxable value.
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Petition 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: August 18, 2026 lhallahan@hallahanlaw.com Filing Fee: $400