Petition 2026 - POS.pdf
Aberdeen Apartments LLC Petitioner Vs. City Of Brighton Respondent · 26-001097-TT
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STATE OF MICHIGAN DEPARTMENT OF LICENSING & REGULATORY AFFAIRS Aberdeen Apartments LLC, Petitioner, vs. City of Brighton, Respondent. MICHIGAN TAX TRIBUNAL ENTIRE TRIBUNAL MTT Docket No. 26-001097 _____________________________________________________________________________/ PROOF OF SERVICE (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 Brighton 200 N First St Brighton, MI 48116 City Clerk City of Brighton 200 N First St Brighton, MI 48116 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: September 3, 2026
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1 STATE OF MICHIGAN DEPARTMENT OF LICENSING & REGULATORY AFFAIRS Aberdeen Apartments, LLC , Petitioner, v City of Brighton, Respondent. MICHIGAN TAX TRIBUNAL Docket No. 26-001097______ Parcel No.: 4718-30-202-121, 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 4718-30-202-121 4124 Deeside Drive 201 Comm Apartments 4718-30-202-122 4233 Deeside Drive 201 Comm Apartments 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 Livingston and school district of Brighton Area Schools. 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: 2502 Lake Lansing Road, Suite C, Lansing, MI 48912.
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2 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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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: May 18, 2026 lhallahan@hallahanlaw.com Filing Fee: $625
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4 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 4718-30-202-121 8,375,200 4,187,600 3,818,682 5,200,000 2,600,000 2,600,000 4718-30-202-122 7,819,000 3,909,500 3,769,208 5,200,000 2,600,000 2,600,000 Totals 16,194,200 8,097,100 7,587,890 10,400,000 5,200,000 5,200,000 VALUES IN DISPUTE Parcel Number TCV SEV TV 4718-30-202-121 3,175,200 1,587,600 1,218,682 4718-30-202-122 2,619,000 1,309,500 1,169,208 Totals 5,794,200 2,897,100 2,387,890