2026 Petition - POS.pdf
Capital Storage Brighton LLC Petitioner Vs. Township Of Brighton Respondent · 26-002531-TT
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STATE OF MICHIGAN DEPARTMENT OF LICENSING & REGULATORY AFFAIRS Capital Storage Brighton LLC, Petitioner, vs. Brighton Township, Respondent. MICHIGAN TAX TRIBUNAL ENTIRE TRIBUNAL MTT Docket No. 26-002531 _____________________________________________________________________________/ 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 Brighton Township 4363 Buono Rd Brighton, MI 48114 Township Supervisor Brighton Township 4363 Buono Rd Brighton, MI 48114 On the date below I sent by first class mail a copy of the Petition to: Equalization Director Livingston County 304 E Grand River Ave Howell, MI 48843 County Clerk Livingston County 200 E Grand River Ave Howell, MI 48843 Secretary, Board of Education Brighton Area Schools 125 S Church St Brighton, MI 48116 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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002531 RECEIVED APR 2 9 2026 STATE OF MICHIGAN MICHIGAN TAX TRIBUNAL DEPARTMENT OF LICENSING & REGULATORY AFFAIRS Capital Storage Brighton LLC, Petitioner, MICHIGAN TAX TRIBUNAL v Docket No. 26- 002531 Charter Township of Brighton, Parcel No. 4712-32-301-002 Respondent. PROPERTY TAX PETITION (Entire Tribunal, 2026 Tax Year) Petitioner, by and through its attorneys, Hallahan & Associates, P.C., contends: 1. X The property that is the subject of this appeal is one real property parcel: Parcel Number | 4712-32-301-002 Address 9986 E. Grand River Ave Classification 201 Comm Use Storage Facility County Livingston | Sch Dist | Brighton Area Schools 7.4 N/A. If the assessment at issue was protested, the protest was made to Respondent’s: [OJ March, [OJ July, OJ 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. S. The Petitioner’s principal office/legal residence address is: 32820 Woodward Ave., Suite 200, Royal Oak, MI 48073-0977. 6. This appeal involves issues related to:
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Petition 10. 11. The tax year at issue is 2026. The values’ established by Respondent’s Board of Review for the subject property are: Parcel Number TCV SEV TV 4712-32-301-002 5,562,400 2,781,200 2,557,230 Petitioner contends that the values' for the subject property are: Parcel Number TCV SEV TV 4712-32-301-002 4,000,000 2,000,000 2,000,000 The values' in dispute are. Parcel Number TCV SEV TV 4712-32-301-002 1,562,400 781,200 557,230 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: (@ (b) (© (@ The assessed, state equalized and/or taxable values exceed the amounts permitted by the Michigan Constitution and applicable statutes; 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; 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 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. 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.
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Petition Dated: April 29, 2026 Filing Fee: $600 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 lhallahan(@hallahanlaw.com