Ah Jenison Property Owner LLC Petitioner Vs. Township Of Georgetown Respondent

Page 1

STATE OF MICHIGAN 

 

GRETCHEN WHITMER 

GOVERNOR 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

LANSING 

MARLON I. BROWN, DPA 

DIRECTOR 

 

 

MICHIGAN TAX TRIBUNAL · 611 W. OTTAWA ST., LANSING, MI 48933 · 517-335-9760 

PO BOX 30232, LANSING, MI 48909 · Other Carriers: 2407 N. GRAND RIVER AVE., LANSING, MI 48906 

AH Jenison Property Owner LLC, 

MICHIGAN TAX TRIBUNAL 

 

Petitioner, 

 

 

v 

 

MTT Docket No. 26-000902 

 

Georgetown Township, 

 

Presiding Judge 

Respondent. 

 

Marcus L. Abood 

 

 

ORDER GRANTING JOINT STIPULATION FOR ENTRY OF CONSENT JUDGMENT 

 

CONSENT JUDGMENT 

 

The Tribunal has considered the file in this case and the submitted Stipulation for Entry 

of Consent Judgment (Stipulation) and finds that the Stipulation meets all filing and 

statutory requirements.1 As such, the Tribunal shall enter the Stipulation. Therefore, 

 

IT IS ORDERED that the Joint Stipulation for Entry of Consent Judgment including all 

attachments, terms and conditions is GRANTED and ADOPTED, unless otherwise 

indicated. 

 

IT IS FURTHER ORDERED that the officer charged with maintaining the assessment 

rolls for the tax years at issue shall correct or cause the assessment rolls to be 

corrected to reflect the property’s true cash and taxable values as provided in this 

Consent Judgment within 20 days of the entry of the Consent Judgment.2 

 

IT IS FURTHER ORDERED that the officer charged with collecting or refunding the 

affected taxes shall collect taxes and any applicable interest or issue a refund as 

required by the Consent Judgment within 28 days of the entry of the Consent 

Judgment. If a refund is warranted, it shall, unless otherwise indicated, include a 

proportionate share of any property tax administration fees paid and of penalty and 

interest paid on delinquent taxes. The refund shall also, unless otherwise indicated, 

separately indicate the amount of the taxes, fees, penalties, and interest being 

refunded. A sum determined by the Tribunal to have been unlawfully paid shall, unless 

otherwise indicated, bear interest from the date of payment to the date of judgment and 

the judgment shall bear interest to the date of its payment. A sum determined by the 

Tribunal to have been underpaid shall not bear interest for any time period prior to 28 

days after the issuance of this Consent Judgment. Pursuant to MCL 205.737, interest 

shall accrue (i) after December 31, 2013, through June 30, 2016, at the rate of 4.25%, 

(ii) after June 30, 2016, through December 31, 2016, at the rate of 4.40%, (iii) after 

 

1 See MCL 211.27a. 

2 See MCL 205.755.

Page 2

MTT Docket No. 26-000902 

Page 2 of 2 

 

December 31, 2016, through June 30, 2017, at the rate of 4.50%, (iv) after June 30, 

2017, through December 31, 2017, at the rate of 4.70%, (v) after December 31, 2017, 

through June 30, 2018, at the rate of 5.15%, (vi) after June 30, 2018, through December 

31, 2018, at the rate of 5.41%, (vii) after December 31, 2018, through June 30, 2019, at 

the rate of 5.9%, (viii) after June 30, 2019, through December 31, 2019, at the rate of 

6.39%, (ix) after December 31, 2019, through June 30, 2020, at the rate of 6.40%, (x) 

after June 30 2020, through December 31, 2020, at the rate of 5.63%, (xi) after 

December 31, 2020, through June 30, 2022, at the rate of 4.25%, (xii) after June 30, 

2022, through December 31, 2022, at the rate of 4.27%, (xiii) after December 31, 2022, 

through June 30, 2023, at the rate of 5.65%, (xiv) after June 30, 2023, through 

December 31, 2023, at the rate of 8.25%, (xv) after December 31, 2023, through June 

30, 2024, at the rate of 9.30%, (xvi) after June 30, 2024, through December 31, 2024, at 

the rate of 9.50%, (xvii) after December 31, 2024, through June 30, 2025, at the rate of 

9.47%, (xviii) after June 30, 2025, through December 31, 2025, at the rate of 8.66%, 

(xix) after December 31, 2025, through June 30, 2026, at a rate of 8.48%, and (xx) after 

July 1, 2026, through December 31, 2026, at a rate of 7.85%. 

 

This Consent Judgment resolves all pending claims in this matter and closes this case. 

 

See docket look up for a copy of stipulation and for any possible refund paragraph. 

 

 

Entered: July 7, 2026 

 

 

 

By: /s/ Marcus L. Abood 

am 

 

PROOF OF SERVICE 

 

I certify that a copy of the foregoing was sent on the entry date indicated above to the 

parties or their attorneys or authorized representatives, if any, utilizing either the mailing 

or email addresses on file, as provided by those parties, attorneys, or authorized 

representatives. 

 

By: Tribunal Clerk

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Page 1

STATE OF MICHIGAN 

DEPARTMENT OF LICENSING & REGULATORY AFFAIRS 

MICHIGAN TAX TRIBUNAL 

 

AH JENISON PROPERTY OWNER LLC, 

 

 

 

Petitioner, 

 

vs. 

 

GEORGETOWN CHARTER TOWNSHIP, 

 

 

 

Respondent. 

 

 

 

 

MTT Docket No. 26-000902 

_____________________________________________________________________________/ 

 

LAURA M. HALLAHAN (P42101) 

HALLAHAN & ASSOCIATES, P.C. 

Attorney for Petitioner 

1750 S. Telegraph Road, Suite 202 

Bloomfield Hills, MI 48302 

(248) 731-3089 

RYAN M. SHANNON (P74535) 

DICKINSON WRIGHT PLLC 

Attorney for Respondent 

123 W. Allegan, Suite 900 

Lansing, MI 48933 

(517) 371-1730 

_____________________________________________________________________________/ 

 

STIPULATION FOR ENTRY OF CONSENT JUDGMENT 

 

1. 

The case is pending in the __X__ Entire Tribunal ___ Small Claims Division. 

 

2. 

Property Parcel No: 70-14-14-200-063 and 70-14-13-100-055 

 

3. 

The property is located at: 8001 Cottonwood Dr. and 7811 Cottonwood Dr. A1, Jenison, 

Ottawa County, MI. 

 

4. 

The 2026 values for the property identified above as established by Respondent’s Board 

of Review are: 

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

Parcel No. 

Original TCV 

Original AV 

Original TV 

70-14-14-200-063 

$21,048,200 

$10,524,100 

$9,052,949 

70-14-13-100-055 

$1,231,600 

$615,800 

$472,707 

 

5. 

The 2026 values for the property identified above as stipulated by the parties for 

settlement purposes are: 

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

Parcel No. 

 Revised TCV 

Revised SEV 

Revised TV 

70-14-14-200-063 

$10,320,000 

$5,160,000 

$5,160,000

Page 2

MTT Docket No. 26-000902 

Stipulation for Entry of Consent Judgment, Page 2 of 2 

 

70-14-13-100-055 

$1,200,000 

$600,000 

$472,707 

 

6. 

If stipulation addresses tax years other than the tax year originally appealed or tax years 

added through motions to amend that have been granted by the Tribunal, list the separate 

facts upon which the parties rely to invoke the Tribunal’s authority over those tax year or 

years (attach additional page if necessary): 

____________________________________________________ 

 

7. 

List separately any special terms or conditions being proposed by the parties that would 

affect the execution of this Consent Judgment including, but not limited to, the joint 

payment of the refund, the waiver of interest, etc. (attach additional page if necessary): 

 

The parties agree that the stipulation regarding the subject property’s assessed and 

taxable values is strictly for settlement purposes only, and only for the years involved, 

and for no other purpose whatsoever. 

 

Refunds shall be made payable to Petitioner and Petitioner’s counsel Hallahan & 

Associates, P.C. and sent in care of Petitioner’s counsel Hallahan & Associates, P.C., 

to: 1750 Telegraph Road, Suite 202, Bloomfield Hills, Michigan 48302-2082. 

 

CALCULATIONS OF THE REFUND AMOUNT SHALL ALSO BE SENT TO 

PETITIONER’S COUNSEL AT THE SAME ADDRESS. 

 

Petitioner hereby waives interest attributable to the reduction for all taxing authorities. 

 

Signature of Petitioner’s Authorized Representative or, if none, Petitioner: 

 //s// Laura M. Hallahan 

 

 

 

 

 

 

 

 

 

 

Laura M. Hallahan 

 

Signature of Respondent’s authorized representative: 

 //s// Ryan M. Shannon 

 

 

 

 

 

 

 

 

 

 

Ryan M. Shannon

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Page 1

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA

DIRECTOR

MICHIGAN TAX TRIBUNAL · 611 W. OTTAWA ST., LANSING, MI 48933 · 517-335-9760

PO BOX 30232, LANSING, MI 48909 · Other Carriers: 2407 N. GRAND RIVER AVE., LANSING, MI 48906

MICHIGAN TAX TRIBUNAL

Docket Number: 26-000902

Is this case currently pending in the Small Claims Division? No

Party Filing Document 

Petitioner

Files

Document Type: Stip for Consent Judgment

Attachment File Name: Stipulation for Consent Judgment -- 2026 AH Jenison

Fee Information

Filing Fee: $ 50.00

Payment Information

Payment: $ 50.00

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Page 1

STATE OF MICHIGAN 

MICHIGAN DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MICHIGAN TAX TRIBUNAL 

 

AH Jenison Property Owner LLC, 

 Petitioner, 

 

v. 

 

Township of Georgetown, 

 Respondent. 

_________________________________/ 

 

 

MTT Docket No. 26-000902-TT 

Laura M. Hallahan (P42101) 

Hallahan & Associates 

Counsel for Petitioner 

1750 S. Telegraph Rd., Suite 202 

Bloomfield Hills, MI 48302-0179 

(248) 731-3089 

lhalllahan@hallahanlaw.com 

_________________________________/ 

Ryan M. Shannon (P74535) 

Dickinson Wright PLLC 

Counsel for Respondent 

123 W. Allegan St., Suite 900 

Lansing, MI 48933 

(517) 410-5443 

rshannon@dickinsonwright.com 

 

 

ANSWER 

 

 

Respondent, Township of Georgetown, by and through its counsel, Dickinson 

Wright PLLC, states by like-numbered paragraphs as follows for its Answer to the 

Petition in the above-captioned matter: 

1. 

Denied as untrue. 

2. 

No allegation of fact or law has been made to which a response is required. 

3. 

Admitted. 

4. 

Admitted. 

5. 

Respondent neither admits nor denies as it is without sufficient information, 

and leaves Petitioner to its proofs. 

6. 

Respondent neither admits nor denies as it is without sufficient information, 

and leaves Petitioner to its proofs.

Page 2

MTT Docket No. 26-000902 

Page 2 of 3 

7. 

Respondent neither admits nor denies as it is without sufficient information, 

and leaves Petitioner to its proofs. 

8. 

Admitted. 

9. 

Admitted; Respondent denies as untrue the allegation that the values for the 

Subject Property are or should be as set forth in the attachment to the Petition. 

10. 

Denied as untrue, including as to each subpart. 

 

WHEREFORE, Respondent respectfully requests that the Tribunal deny the 

requested relief, affirm the tax rolls, and grant to Respondent such other and further 

relief as it deems to be within its authority to give. 

 

Submitted Respectfully, 

 

DICKINSON WRIGHT PLLC 

/s/ Ryan M. Shannon 

Ryan M. Shannon (P74535) 

Counsel for Respondent 

 

Dated: June 26, 2026

Page 3

MTT Docket No. 26-000902 

Page 3 of 3 

CERTIFICATE OF SERVICE 

The undersigned hereby certifies that on June 26, 2026, he caused a copy of the 

foregoing Answer to be served on counsel for Petitioner via first class mail, postage 

prepaid, at the following address: 

Laura M. Hallahan

Hallahan & Associates 

1750 S. Telegraph Rd., Suite 202 

Bloomfield Hills, MI 48302-0179 

/s/ Ryan M. Shannon 

Ryan M. Shannon 

Dated: June 26, 2026

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Page 1

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA 

DIRECTOR

Entire Tribunal Case Information Sheet - Respondent

MTT DOCKET NO. 26-000902

Section 1: Respondent’s Contact Information

Filer Type: 

Local Unit of Government

Local Unit of Government

Township Of Georgetown (OTTAWA)

First Name

M.I.

Last Name

Home Address (No., Street, P.O. Box or Rural Route)

City or Town

State

ZIP Code

Telephone Number

E-mail Address (do not enter unless you want MTT to send all correspondence via e-mail)

 

Section 2: Attorney/Authorized Representative’s Contact Information

First Name

Ryan

M.I.

Last Name

Shannon

Firm Name (if any)

Dickinson Wright PLLC

Address (No., Street, P.O. Box or Rural Route)

123 W. Allegan St.

Suite 900

City or Town

Lansing

State

Michigan

ZIP Code

48933

Telephone Number

(517) 410-5443

E-mail Address (do not enter unless you want MTT to send all correspondence via e-mail)

rshannon@dickinsonwright.com

Electronic Signature *Typing your name below will serve as your signature

Respondent or Authorized Attorney/Representative’s Signature: 

Ryan M. Shannon

/s/

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Page 1

STATE OF MICHIGAN 

DEPARTMENT OF LICENSING & REGULATORY AFFAIRS 

MICHIGAN TAX TRIBUNAL 

 

 

AH Jenison Property Owner LLC, 

 

Petitioner, 

 

vs. 

 

Georgetown Charter Township, 

Respondent.

 

 

 

MTT Docket No. 26-000902 

 

_____________________________________________________________________________/ 

 

 

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 

Georgetown Township 

1515 Baldwin St 

PO Box 769 

Jenison, MI 49429-0769 

Township Supervisor 

Georgetown Township 

1515 Baldwin St 

PO Box 769 

Jenison, MI 49429-0769 

 

On the date below I sent by first class mail a copy of the Petition to: 

 

Equalization Director 

Ottawa County 

12220 Fillmore St, Rm 110 

West Olive, MI 49460 

County Clerk 

Ottawa County 

12220 Fillmore St, Rm 130 

West Olive, MI 49460 

Secretary, Board of Education 

Jenison Public Schools 

8375 20th Ave 

Jenison, MI 49428

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: June 24, 2026

Page 2

1 

STATE OF MICHIGAN 

DEPARTMENT OF LICENSING & REGULATORY AFFAIRS 

AH JENISON PROPERTY OWNER LLC, 

Petitioner, 

v 

GEORGETOWN CHARTER TOWNSHIP, 

Respondent. 

MICHIGAN TAX TRIBUNAL 

Docket No. 26-000902______ 

Parcel No.: 70-14-14-200-063, 

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 

70-14-14-200-063

8001 Cottonwood Dr. 

201-Commercial

Senior Center 

70-14-13-100-055

7811 Cottonwood Dr. A1 

201-Commercial

Senior Center 

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 Ottawa and school district of Jenison Public

School District.

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: One Towne Square, Suite 1600,

Southfield, MI 48076.

Page 3

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.

Page 4

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 13, 2026 

lhallahan@hallahanlaw.com 

 

Filing Fee: $625

Page 5

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 

70-14-14-200-063 

21,048,200 10,524,100 

9,052,949

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Page 1

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA

DIRECTOR

MICHIGAN TAX TRIBUNAL · 611 W. OTTAWA ST., LANSING, MI 48933 · 517-335-9760

PO BOX 30232, LANSING, MI 48909 · Other Carriers: 2407 N. GRAND RIVER AVE., LANSING, MI 48906

MICHIGAN TAX TRIBUNAL

Docket Number: 26-000902

Is this case currently pending in the Small Claims Division? No

Party Filing Document 

Petitioner

Files

Document Type: Proof of Service: Petition

Attachment File Name: Petition - POS

Fee Information

Filing Fee: $ 0.00

Payment Information

Payment: $ 0.00

These are text excerpts, not the complete document. Text recognition and reading order can contain errors. Check the PDF for complete wording, formatting, and context.

Page 1

1 

STATE OF MICHIGAN 

DEPARTMENT OF LICENSING & REGULATORY AFFAIRS 

 

 

AH JENISON PROPERTY OWNER LLC, 

 

Petitioner, 

 

v 

 

GEORGETOWN CHARTER TOWNSHIP, 

 

Respondent. 

MICHIGAN TAX TRIBUNAL 

Docket No. 26-____________ 

Parcel No.: 70-14-14-200-063, 

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 

70-14-14-200-063 

8001 Cottonwood Dr. 

201-Commercial Senior Center 

70-14-13-100-055 

7811 Cottonwood Dr. A1 

201-Commercial Senior Center 

 

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 Ottawa and school district of Jenison Public 

School District. 

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: One Towne Square, Suite 1600, 

Southfield, MI 48076.

Page 2

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.

Page 3

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 13, 2026 

lhallahan@hallahanlaw.com 

 

Filing Fee: $625

Page 4

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 

70-14-14-200-063 

21,048,200 10,524,100 

9,052,949 

3,600,000 

1,800,000 

1,800,000 

70-14-13-100-055 

1,231,600 

615,800 

472,707 

200,000 

100,000 

100,000 

 

 

 

 

 

 

 

Totals 

22,279,800 11,139,900 

9,525,656 

3,800,000 

1,900,000 

1,900,000 

 

 

VALUES IN DISPUTE 

Parcel Number 

TCV 

SEV 

TV 

70-14-14-200-063 

17,448,200 

8,724,100 

7,252,949 

70-14-13-100-055 

1,031,600 

515,800 

372,707 

 

 

 

 

Totals 

18,479,800 

9,239,900 

7,625,656

These are text excerpts, not the complete document. Text recognition and reading order can contain errors. Check the PDF for complete wording, formatting, and context.

Page 1

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA 

DIRECTOR

Entire Tribunal Case Information Sheet - Petitioner

MTT DOCKET NO. 

 

Section 1: Petitioner’s Contact Information

Filer type: 

Organization 

Local Unit of Government

First Name

M.I.

Last Name/Company Name

AH Jenison Property Owner LLC

Home Address (No., Street, P.O. Box or Rural Route)

One Towne Square, Suite 1600

City or Town

Southfield

State

Michigan

ZIP Code

48076

Telephone Number

(248) 731-3090

E-mail Address (do not enter unless you want MTT to send all correspondence via e-mail)

MTT@hallahanlaw.com

 

 

Section 2: Attorney/Authorized Representative’s Contact Information

First Name

Laura

M.I.

Last Name

Hallahan

Firm Name (if any)

Hallahan & Associates PC

Address (No., Street, P.O. Box or Rural Route)

1750 S. Telegraph Road, Suite 202

City or Town

Bloomfield Hills

State

Michigan

ZIP Code

48302

Telephone Number

248-731-3089

E-mail Address (do not enter unless you want MTT to send all correspondence via e-mail)

mtt@hallahanlaw.com

 

Section 3: Issue 

Please designate one: 

Valuation 

 

Section 4: Subject Property Information 

How many parcels are you 

appealing?

2

Property Address (No., Street, City, ST, ZIP) [If multiple, list first property’s address]

8001 Cottonwood Dr.

Jenison

Page 2

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA 

DIRECTOR

Michigan

49428

Taxing Authority (City or Township)

Township Of Georgetown (OTTAWA) 

County

Ottawa

If you are appealing more than one parcel, are they contiguous or adjoining? 

(*If no, you must file separate appeals for each non-contiguous or non-adjoining parcel.)

Yes

 

 

Section 5: Check which of the following you are appealing (check all that apply) 

True Cash and Taxable Values

If “Other”, please explain:

 

 

Section 6: Valuation Information for Each Parcel under Appeal

Parcel Number:

70-14-14-200-063

Classification of Property: Real (check one)

Commercial (check one)

Current Assessed Value (also known as State Equalized Value) as established by the Board of Review:

10524100

Current Taxable Value as established by the Board of Review:

9052949

What do you believe is the fair market value (also known as True Cash Value)?

3600000

Multiply the True Cash Value by 50% and enter here. This is your contention of Assessed Value (also known as State Equalized Value).

1800000

If you belive the Taxable Value differs from your contention of Assessed Value, enter your contention of Taxable Value.

 

Section 6: Valuation Information for Each Parcel under Appeal

Parcel Number:

70-14-13-100-055

Classification of Property: Real (check one)

Commercial (check one)

Current Assessed Value (also known as State Equalized Value) as established by the Board of Review:

615800

Current Taxable Value as established by the Board of Review:

Page 3

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA 

DIRECTOR

472707

What do you believe is the fair market value (also known as True Cash Value)?

200000

Multiply the True Cash Value by 50% and enter here. This is your contention of Assessed Value (also known as State Equalized Value).

100000

If you belive the Taxable Value differs from your contention of Assessed Value, enter your contention of Taxable Value.

Fee Information

The filing fee is based on the greater of State Equalized Value or Taxable Value in contention. If you are appealing more than one parcel, the parcel with the 

highest State Equalized Value or Taxable Value in contention will be used to determine your filing fee, plus $25.00 will be added for each additional parcel being 

appealed.

If the State Equalized Value or Taxable Value in contention is: Your filing fee is:

 

 $100,000.00 and under $250.00

 $100,000.01 to $500,000.00 $400.00

 $Over $500,000.00 $600.00

* Plus $25.00 for each additional parcel, not to exceed a total filing fee of $2,000.00.

A fee of $250.00 is required for the filing of a Special Assessment Appeal.

A fee of $250.00 is required for the filing of an Equalization Tax Appeal.

A fee of $250.00 is required for the filing of a Non-Property Tax Appeal.

A fee of $150.00 is required for the filing of a Classification Tax Appeal

Electronic Signature *Typing your name below will serve as your signature

Petitioner or Attorney/Authorized Representative’s Signature: 

/s/ Laura M. Hallahan

Payment Information

Amount: 625

Success: True

Message: ""

Waiver Code:

Transaction Number: 26051385177611

Supporting Waiver Documents:

These are text excerpts, not the complete document. Text recognition and reading order can contain errors. Check the PDF for complete wording, formatting, and context.

Page 1

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA

DIRECTOR

MICHIGAN TAX TRIBUNAL · 611 W. OTTAWA ST., LANSING, MI 48933 · 517-335-9760

PO BOX 30232, LANSING, MI 48909 · Other Carriers: 2407 N. GRAND RIVER AVE., LANSING, MI 48906

AH Jenison Property Owner LLC, 

Petitioner,

 MICHIGAN TAX TRIBUNAL

v

MTT Docket No.: 26-000902

Township Of Georgetown, 

Respondent.

NOTICE OF DOCKET NUMBER

TAKE NOTICE that an Entire Tribunal petition has been filed and the above-noted 

docket number has been assigned to that petition. This docket number shall be noted 

on the petition and the petition shall be served within 45 days of the issuance of 

this notice, as required by TTR 227 and MCL 205.735a, even if the petition was served 

when filed. A proof of service shall also be filed with the Tribunal within 45 days of the 

issuance of this notice evidencing the service of the petition. 

If you submitted a proof of service with the petition, you must still serve the petition and 

file a second proof of service including the docket number, pursuant to this notice. 

Failure to serve the petition and file a proof of service within 45 days of the issuance of 

the notice may result in the dismissal of this case.

Under TTR 235(1), “[t]he respondent shall file an answer or responsive motion within 28 

days after the date of service of the petition with noted docket number.” Failure to do so 

will result in Respondent being placed in default.

The docket number also needs to be noted on all other documents submitted in this 

case. Further, the assignment of the docket number does not mean that the Tribunal 

has authority over the petition or that the petition complies with statutory requirements 

or the Tribunal’s rules.

By: Tribunal Clerk

Entered: June 25, 2026

PROOF OF SERVICE

I certify that a copy of the foregoing was sent on the entry date indicated above to the 

parties or their attorneys or authorized representatives, if any, utilizing either the mailing 

or email addresses on file, as provided by those parties, attorneys, or authorized 

representatives.

By: Tribunal Clerk

These are text excerpts, not the complete document. Text recognition and reading order can contain errors. Check the PDF for complete wording, formatting, and context.

Page 1

1 

STATE OF MICHIGAN 

DEPARTMENT OF LICENSING & REGULATORY AFFAIRS 

 

 

AH JENISON PROPERTY OWNER LLC, 

 

Petitioner, 

 

v 

 

GEORGETOWN CHARTER TOWNSHIP, 

 

Respondent. 

MICHIGAN TAX TRIBUNAL 

Docket No. 26-____________ 

Parcel No.: 70-14-14-200-063, 

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 

70-14-14-200-063 

8001 Cottonwood Dr. 

201-Commercial Senior Center 

70-14-13-100-055 

7811 Cottonwood Dr. A1 

201-Commercial Senior Center 

 

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 Ottawa and school district of Jenison Public 

School District. 

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: One Towne Square, Suite 1600, 

Southfield, MI 48076.

Page 2

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.

Page 3

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 13, 2026 

lhallahan@hallahanlaw.com 

 

Filing Fee: $625

Page 4

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 

70-14-14-200-063 

21,048,200 10,524,100 

9,052,949 

3,600,000 

1,800,000 

1,800,000 

70-14-13-100-055 

1,231,600 

615,800 

472,707 

200,000 

100,000 

100,000 

 

 

 

 

 

 

 

Totals 

22,279,800 11,139,900 

9,525,656 

3,800,000 

1,900,000 

1,900,000 

 

 

VALUES IN DISPUTE 

Parcel Number 

TCV 

SEV 

TV 

70-14-14-200-063 

17,448,200 

8,724,100 

7,252,949 

70-14-13-100-055 

1,031,600 

515,800 

372,707 

 

 

 

 

Totals 

18,479,800 

9,239,900 

7,625,656

These are text excerpts, not the complete document. Text recognition and reading order can contain errors. Check the PDF for complete wording, formatting, and context.

Page 1

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA 

DIRECTOR

Entire Tribunal Case Information Sheet - Petitioner

MTT DOCKET NO. 

 

Section 1: Petitioner’s Contact Information

Filer type: 

Organization 

Local Unit of Government

First Name

M.I.

Last Name/Company Name

AH Jenison Property Owner LLC

Home Address (No., Street, P.O. Box or Rural Route)

One Towne Square, Suite 1600

City or Town

Southfield

State

Michigan

ZIP Code

48076

Telephone Number

(248) 731-3090

E-mail Address (do not enter unless you want MTT to send all correspondence via e-mail)

MTT@hallahanlaw.com

 

 

Section 2: Attorney/Authorized Representative’s Contact Information

First Name

Laura

M.I.

Last Name

Hallahan

Firm Name (if any)

Hallahan & Associates PC

Address (No., Street, P.O. Box or Rural Route)

1750 S. Telegraph Road, Suite 202

City or Town

Bloomfield Hills

State

Michigan

ZIP Code

48302

Telephone Number

248-731-3089

E-mail Address (do not enter unless you want MTT to send all correspondence via e-mail)

mtt@hallahanlaw.com

 

Section 3: Issue 

Please designate one: 

Valuation 

 

Section 4: Subject Property Information 

How many parcels are you 

appealing?

2

Property Address (No., Street, City, ST, ZIP) [If multiple, list first property’s address]

8001 Cottonwood Dr.

Jenison

Page 2

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA 

DIRECTOR

Michigan

49428

Taxing Authority (City or Township)

Township Of Georgetown (OTTAWA) 

County

Ottawa

If you are appealing more than one parcel, are they contiguous or adjoining? 

(*If no, you must file separate appeals for each non-contiguous or non-adjoining parcel.)

Yes

 

 

Section 5: Check which of the following you are appealing (check all that apply) 

True Cash and Taxable Values

If “Other”, please explain:

 

 

Section 6: Valuation Information for Each Parcel under Appeal

Parcel Number:

70-14-14-200-063

Classification of Property: Real (check one)

Commercial (check one)

Current Assessed Value (also known as State Equalized Value) as established by the Board of Review:

10524100

Current Taxable Value as established by the Board of Review:

9052949

What do you believe is the fair market value (also known as True Cash Value)?

3600000

Multiply the True Cash Value by 50% and enter here. This is your contention of Assessed Value (also known as State Equalized Value).

1800000

If you belive the Taxable Value differs from your contention of Assessed Value, enter your contention of Taxable Value.

 

Section 6: Valuation Information for Each Parcel under Appeal

Parcel Number:

70-14-13-100-055

Classification of Property: Real (check one)

Commercial (check one)

Current Assessed Value (also known as State Equalized Value) as established by the Board of Review:

615800

Current Taxable Value as established by the Board of Review:

Page 3

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA 

DIRECTOR

472707

What do you believe is the fair market value (also known as True Cash Value)?

200000

Multiply the True Cash Value by 50% and enter here. This is your contention of Assessed Value (also known as State Equalized Value).

100000

If you belive the Taxable Value differs from your contention of Assessed Value, enter your contention of Taxable Value.

Fee Information

The filing fee is based on the greater of State Equalized Value or Taxable Value in contention. If you are appealing more than one parcel, the parcel with the 

highest State Equalized Value or Taxable Value in contention will be used to determine your filing fee, plus $25.00 will be added for each additional parcel being 

appealed.

If the State Equalized Value or Taxable Value in contention is: Your filing fee is:

 

 $100,000.00 and under $250.00

 $100,000.01 to $500,000.00 $400.00

 $Over $500,000.00 $600.00

* Plus $25.00 for each additional parcel, not to exceed a total filing fee of $2,000.00.

A fee of $250.00 is required for the filing of a Special Assessment Appeal.

A fee of $250.00 is required for the filing of an Equalization Tax Appeal.

A fee of $250.00 is required for the filing of a Non-Property Tax Appeal.

A fee of $150.00 is required for the filing of a Classification Tax Appeal

Electronic Signature *Typing your name below will serve as your signature

Petitioner or Attorney/Authorized Representative’s Signature: 

/s/ Laura M. Hallahan

Payment Information

Amount: 625

Success: True

Message: ""

Waiver Code:

Transaction Number: 26051385177611

Supporting Waiver Documents:

These are text excerpts, not the complete document. Text recognition and reading order can contain errors. Check the PDF for complete wording, formatting, and context.