Answer to Petition 26-001276.pdf
135 River LLC Petitioner Vs. City Of Mt Clemens Respondent · 26-001276-TT
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STATE OF MICHIGAN DEPARTMENT OF LICENSING & REGULATORY AFFAIRS MICHIGAN TAX TRIBUNAL 135 River LLC, Petitioner, v City of Mount Clemens, Respondent. MTT Docket No. 26-001276 Parcel No. 05-11-1-102-015 _____________________________________________________________________________/ BRIAN E. ETZEL (P54905) WILLIAMS, WILLIAMS, RATTNER & PLUNKETT, P.C. Attorney for Petitioner 380 N. Old Woodward Ave., Suite 300 (248) 642-0333 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 _____________________________________________________________________________/ ANSWER TO PETITION AND AFFIRMATIVE DEFENSES ANSWER Respondent, City of Mount Clemens, by and through its attorneys, Hallahan & Associates, P.C., responds to the allegations made in Petitioner’s Petition as follows: The Parties 1. Respondent lacks the information and knowledge necessary to respond to the truth of the assertions in Paragraph 1 and leaves Petitioner to its proofs. 2. Respondent admits the allegations in Paragraph 2. The Subject Property 3. Respondent admits the allegations in Paragraph 3 as to the address and parcel number, but leaves Petitioner to its proofs as to the ownership issue.
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Entire Tribunal Property Tax Answer Page 2 of 5 4. Respondent admits the allegations in Paragraph 4. 5. Respondent admits the allegations in Paragraph 5. The 2024 Assessment 6. Respondent admits the allegations in Paragraph 6. 7. The values for the property identified above as established by Respondent’s Board of Review for the 2026 tax year are: Parcel No. True Cash Value Assessed Value Taxable Value 05-11-13-102-015 $3,050,800 $1,525,400 $1,525,400 8. Respondent contends that the values for the property identified above for the 2026 tax year are: Parcel No. True Cash Value State Equalized Value Taxable Value 05-11-13-102-015 $3,050,800 $1,525,400 $1,525,400 9. The values in dispute for the property identified above for the 2026 tax year are: Parcel No. True Cash Value State Equalized Value Taxable Value 05-11-13-102-015 $0 $0 $0 10. Respondent acknowledges Petitioner’s beliefs as the issues relevant to this appeal but denies said issues have merit. Respondent further denies Petitioner has the right to raise issues not identified in its Petition at a later date. Moreover, Respondent denies Petitioner is entitled to any relief. 11. Respondent denies the allegations in Paragraph 11, including subsections (a)-(d), for the reason that the same are untrue. The assessed, state equalized and/or taxable values do not exceed permitted amounts, do not exceed the percentage for true cash value permitted by law, were correctly determined and are based upon correct application of proper principles, and the values and Respondent’s mode of assessment are non-discriminatory and constitutional. 12. Respondent admits the subject property was uniformly assessed. Respondent denies that the subject property’s values were in any way overestimated Conclusion and Relief Requested
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Entire Tribunal Property Tax Answer Page 3 of 5 WHEREFORE, Respondent City of Mount Clemens requests the Tribunal dismiss the Petition, affirm Respondent’s assessed and taxable values, subject to county and state equalization, and award Respondent its costs and attorney fees. 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 Dated: August 21, 2026 (248) 731-3089 AFFIRMATIVE DEFENSES Respondent, City of Mount Clemens, asserts the following affirmative defenses: 1. Petitioner fails to allege specific and sufficient facts to set forth a cause of action against Respondent and to support its claim for relief. 2. The Tribunal is charged with finding a property’s true cash value to determine the property’s lawful assessment. Alhi Development Co v Orion Twp, 110 Mich App 764, 767 (1981). 3. Petitioner has the burden of establishing the property’s true cash value. See MCL 205.737(3) and Kern v Pontiac Twp, 93 Mich App 612 (1974). 4. Petitioner has failed to allege specific and sufficient facts to establish fraud, error of law, discrimination, application of wrong principles, or illegality on the part of Respondent or its agents.
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Entire Tribunal Property Tax Answer Page 4 of 5 5. Petitioner has failed to allege that the mode and method of assessing the subject property fails to conform to the mode and method applied in the case of all other properties in Respondent’s taxing unit for the year in question. 6. Petitioner has failed to show that any factor other than fifty percent (50%) was applied to the true cash value of Petitioner’s property, as well as all others, to arrive at the respective assessments appearing on the roll, and also fails to allege specific and sufficient facts to support its allegations that the property’s taxable value is improper. 7. Petitioner asks the Tribunal to grant it preference by application of a self-chosen method of assessment contrary to the intent, purpose and law of this State. 8. Petitioner, in essence, asks the Tribunal to grant it an illegal preference by application of a method of assessment different from that employed in the assessment of other properties in Respondent’s taxing unit. 9. Petitioner, in essence, seeks by petition to challenge the process of county and state equalization as to which it has no legal standing and cannot maintain a cause of action. 10. Any decrease in the value of Petitioner’s property was a result of its own intentional acts and/or negligence and cannot be allowed to reduce Petitioner’s otherwise equitable tax burden. 11. Respondent has properly and lawfully assessed Petitioner’s property and established its taxable value in accordance with statutory and constitutional requirements. 12. Petitioner has failed to pursue its appeal in a timely fashion. 13. Respondent reserves the right to raise additional affirmative defenses as the same may become known to it during the course of these proceedings.
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Entire Tribunal Property Tax Answer Page 5 of 5 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 Date: August 21, 2026 (248) 731-3089 PROOF OF MAILING On the date below I sent by electronic mail a copy of the foregoing Respondent’s Answer to Petition and Affirmative Defenses to: Brian E. Etzel Williams, Williams, Rattner & Plunkett, P.C. bee@wwrplaw.com I declare that the statement above is true to the best of my information, knowledge and belief. /s/Seth A. O’Loughlin________________ Dated: August 21, 2026 Seth A. O’Loughlin