Severed Petition (ET 2025) 25-002468_Commerce_FINAL.pdf

Commerce Investment Company LLC, Petitioner Vs. Township Of Commerce, Respondent · 25-002468-TT

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STATE OF MICHIGAN 

DEPARTMENT OF LICENSING & REGULATORY AFFAIRS 

MICHIGAN TAX TRIBUNAL 

Commerce Investment Company, LLC, 

Petitioner, 

v 

Commerce Township, 

Respondent. 

MTT Docket No. 25-002468 

_____________________________________________________________________________/ 

LAURA M. HALLAHAN (P42101) 

SETH A. O’LOUGHLIN (P80257) 

KELSEA M. MELCHER (P85821) 

HALLAHAN & ASSOCIATES, P.C. 

Attorneys for Petitioner 

1750 S. Telegraph Road, Suite 202 

Bloomfield Hills, MI 48302 

(248) 731-3089

G. HANS RENTROP (P65121)

JOHN W. KUMMER (P79967)

ADKISON, NEED, ALLEN, &

RENTROP, PLLC

Attorneys for Respondent

39572 Woodward Avenue, Suite 222

Bloomfield Hills, Michigan 48304

(248) 540-7400

_____________________________________________________________________________/ 

PETITION 

(Entire Tribunal, 2025 Tax Year) 

Petitioner, the taxpayer/party-in-interest, by and through its attorneys, Hallahan & Associates, 

P.C., petitions this Tribunal as follows:

1.

The property that is the subject of this appeal consists of:

☐

one real parcel

☒

multiple real parcels

2.

The subject property is:

Parcel Number 

Address 

Real/ 

Personal 

Classification 

E-17-08-301-141

2691 Crystal Lake Dr 

Real 

Residential-Vacant 

E-17-08-301-142

2695 Crystal Lake Dr 

Real 

Residential-Vacant 

E-17-08-301-143

2699 Crystal Lake Dr 

Real 

Residential-Vacant 

E-17-08-301-146

2711 Crystal Lake Dr 

Real 

Residential-Vacant 

E-17-08-301-147

2715 Crystal Lake Dr 

Real 

Residential-Vacant 

3.

☐ N/A. If the assessment at issue was protested, the protest was made to Respondent’s

☒March, ☐ July, ☐ December Board of Review.

4. 

The subject property is located in Oakland County and Huron Valley Schools district. 

5. 

The assessment(s) were established by the Respondent identified above. 

Petitioner’s legal residence or principal office address is: 31500 Northwestern Hwy Suite 

105, Farmington Hills, MI 48334. 

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 2025. 

8. 

The values established by Respondent’s Board of Review for the subject property are: 

(TCV=true cash value, AV=assessed value, TV=taxable value) 

Parcel Number 

TCV 

AV 

TV 

E-17-08-301-141 

$400,040 

$200,020 

$195,370 

E-17-08-301-142 

$400,040 

$200,020 

$195,370 

E-17-08-301-143 

$400,040 

$200,020 

$195,370 

E-17-08-301-146 

$400,040 

$200,020 

$195,370 

E-17-08-301-147 

$400,040 

$200,020 

$195,370 

 

9. 

Petitioner contends that the values for the subject property are: 

(TCV=true cash value, SEV=state equalized value, TV=taxable value) 

Parcel Number 

TCV 

SEV 

TV 

E-17-08-301-141 

$104,226 

$52,113 

$52,113 

E-17-08-301-142 

$104,226 

$52,113 

$52,113 

E-17-08-301-143 

$104,226 

$52,113 

$52,113 

E-17-08-301-146 

$104,226 

$52,113 

$52,113 

E-17-08-301-147 

$104,226 

$52,113 

$52,113 

 

10. 

The values in dispute are. 

(TCV=true cash value, SEV=state equalized value, TV=taxable value) 

Parcel Number 

TCV 

SEV 

TV 

E-17-08-301-141 

$295,814 

$147,907 

$143,257 

E-17-08-301-142 

$295,814 

$147,907 

$143,257 

E-17-08-301-143 

$295,814 

$147,907 

$143,257 

E-17-08-301-146 

$295,814 

$147,907 

$143,257 

E-17-08-301-147 

$295,814 

$147,907 

$143,257

11. 

Petitioner requests that the Tribunal reduce the 2025 values from those established by 

Respondent’s Board of Review to those contended by Petitioner, and order a refund with 

interest, as provided by the Tax Tribunal Act. 

12. 

Petitioner relies upon the following to support the relief requested: 

The 2025 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 is 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, its constitutional rights of 

uniformity, equal protection and due process of law. 

 

 

HALLAHAN & ASSOCIATES, P.C. 

 

 

/s/ Laura M. Hallahan 

 

Laura M. Hallahan (P42101) 

Seth A. O’Loughlin (P80257) 

Kelsea M. Melcher (P85821) 

Attorney for Petitioner 

1750 S. Telegraph Road, Suite 202 

Bloomfield Hills, Michigan 48302-0179 

(248) 731-3089 

Dated: July 10, 2025 

lhallahan@hallahanlaw.com

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