Mad Fuel Holdings - Petition 2026.pdf
Mad Fuel Holdings LLC Petitioner Vs. City Of Madison Heights Respondent · 26-001311-TT
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STATE OF MICHIGAN DEPARTMENT OF LICENSING & REGULATORY AFFAIRS MAD Fuel Holdings LLC, Petitioner, v City of Madison Heights, Respondent. MICHIGAN TAX TRIBUNAL Docket No. 26-_____________ Parcel No. 44-25-14-202-003 _____________________________________________________________________________/ 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 is one real property parcel: Parcel Number 44-25-14-202-003 Address 601 W. 12 Mile Road Classification 201 Comm Use Gas station County Oakland Sch Dist Lamphere School District 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: 600 N. Old Woodward, Suite 100, Birmingham, MI 48009. 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 ______
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Petition 2 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 44-25-14-202-003 864,440 432,220 391,890 9. Petitioner contends that the values1 for the subject property are: Parcel Number TCV SEV TV 44-25-14-202-003 550,000 275,000 275,000 10. The values1 in dispute are. Parcel Number TCV SEV TV 44-25-14-202-003 314,440 157,220 116,890 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. 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. 1TCV=true cash value, SEV=state equalized value, TV=taxable value.
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Petition 3 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 23, 2026 lhallahan@hallahanlaw.com Filing Fee: $400