Alpha 700 Soho, LLC Petitioner Vs. City Of Kalamazoo 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

NOTICE OF SEPTEMBER 1- 15, 2027 PREHEARING GENERAL CALL AND ORDER 

OF PROCEDURE

Alpha 700 SOHO, LLC,

Petitioner,

v

 

 

City Of Kalamazoo,

Respondent.

 MTT Docket No. 26-000729

Please be advised that 26-000729 has been placed on a two-week Prehearing General 

Call commencing September 01, 2027. Unless ordered otherwise, parties will be 

notified at least 28 days before they are scheduled to appear. Scheduling will not 

necessarily occur in the order in which the cases are listed below.

Parties are required to submit a valuation disclosure or written notification that no 

valuation disclosure is required by the dates indicated herein. A “valuation disclosure” 

is defined as documentary or other tangible evidence in a property tax proceeding that a 

party relies upon in support of the party’s contention as to the true cash value of the 

subject property or any portion thereof and contains the party’s value conclusion and 

data, valuation methodology, analysis or reasoning. See TTR 203 and TTR 241.

Users who file documents with the Tribunal are advised that filed documents are 

public records and will appear for public viewing on the Tribunal’s Tax Docket 

Lookup. If a user wishes to file a document for consideration by the Tribunal and 

prevent its publication on the Tax Docket Lookup, the user MUST file a Motion for 

Protective Order under MCR 2.302(C)(8). If a Protective Order is issued, documents 

covered by the order will not be published. Documents filed prior to the issuance of a 

Protective Order will be published.

In accordance with MCR 1.109(D)(9) and TTR 209, the responsibility for excluding or 

redacting personal identifying information (PII) from all documents filed with or offered to 

the Tribunal rests solely with the parties and their attorneys. The Tribunal is not 

responsible for or required to review, redact, or screen documents at the time of filing 

for PII whether filed electronically or on paper. A party, representative, or interested 

person (i.e. third party not part of an appeal) may request that the Tribunal redact PII 

contained in a previously filed document by submitting a Request for Redactions. The 

Request for Redactions form is available on the Entire Tribunal and Small Claims pages 

of the Tribunal’s website. 

Please refer to the Tribunal’s FAQs and Glossary of Terms pages on the Tribunal’s 

website for more information.

Page 2

MTT Docket No. 26-000729

Page 2 of 3

IT IS ORDERED that the parties shall:

a. If no valuation disclosure is required, notify the Tribunal and the opposing parties 

in writing within 21 days of entry of this order that no valuation disclosure is being 

filed. The notice shall indicate the reason or reasons why no valuation disclosure 

is required (i.e., exemption claim, etc.).

b. If a valuation disclosure is required, file and exchange their valuation disclosures 

by May 5, 2027. Valuation disclosures will not be admitted into evidence unless 

disclosed and furnished in accordance with this order (even though admissible) 

except upon a finding of good cause by the Tribunal.

IT IS FURTHER ORDERED that the parties shall file and exchange their Prehearing 

Statements by May 5, 2027. Witnesses, with the exception of rebuttal witnesses, will 

not be allowed to testify unless disclosed in the Prehearing Statement and the 

Prehearing Statement is furnished in accordance with this order except upon a finding 

of good cause by the Tribunal. Failure to file the Prehearing Statement may result in 

holding a party or parties in default. See TTR 237. 

IT IS FURTHER ORDERED that “Pre-Valuation Disclosure” discovery is CLOSED on 

May 5, 2027, which means all discovery has been requested, all Motions to Compel 

have been filed, and all requested or ordered discovery has been exchanged by that 

date. Discovery relative to the valuation disclosure prepared for purposes of litigating 

this case or the valuation expert that prepared that valuation disclosure is not permitted 

during “Pre-Valuation Disclosure” discovery.

IT IS FURTHER ORDERED that “Post-Valuation Disclosure” discovery is CLOSED on 

September 1, 2027, which means all discovery has been requested, all Motions to 

Compel have been filed, and all requested or ordered discovery has been exchanged 

by that date. “Post-Valuation Disclosure” discovery is limited to the opposing party’s 

valuation disclosure, the opposing party’s valuation expert, and the witnesses identified 

on the opposing party’s Prehearing Statement.

IT IS FURTHER ORDERED that if this case is not scheduled for a date certain 

prehearing conference during the time frame indicated it may be scheduled for a date 

certain prehearing conference at any time subsequent to the completion date for this 

Prehearing General Call. Parties will, however, be notified in writing approximately one 

week before they are scheduled to appear. 

By:_____________________________________

Patricia L. Halm, Tribunal Chair

Entered: October 1, 2026

Page 3

MTT Docket No. 26-000729

Page 3 of 3

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 provide by those parties, attorneys, or authorized 

representatives.

By: Tribunal Clerk

Page 4

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

NOTICE OF SEPTEMBER 1- 15, 2027 PREHEARING GENERAL CALL AND ORDER 

OF

Page 5

MTT Docket

Page 6

M

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Page 1

STATE OF MICHIGAN 

MICHIGAN TAX TRIBUNAL 

 

ALPHA 700 SOHO, LLC, 

 

 

 

Petitioner, 

 

v 

 

CITY OF KALAMAZOO, 

 

 

 

Respondent. 

 

 

 

MTT Docket No. 26-000729 

Parcel No. 06-20-175-002 

 

 

_____________________________________________________________________________/ 

 

SCOTT ASTON 

AD VALOREM PARTNERS LLC 

Representative for Petitioner 

21446 Columbine Court 

Grosse Ile, MI 48138 

(734) 731-0558 

LAURA M. HALLAHAN (P42101) 

SETH A. O’LOUGHLIN (P80257) 

KELSEA M. MELCHER (P85821) 

HALLAHAN & ASSOCIATES, P.C. 

Attorneys for Respondent 

1750 S. Telegraph Road, Suite 202 

Bloomfield Hills, Michigan 48302 

(248) 731-3089 

_____________________________________________________________________________/ 

 

ANSWER TO PETITION 

AND 

AFFIRMATIVE DEFENSES 

 

ANSWER 

 

Respondent, City of Kalamazoo, by and through its attorneys, Hallahan & Associates, P.C., 

responds to the allegations made in Petitioner’s Petition as follows: 

1. 

Respondent lacks the information and knowledge necessary to respond to the truth 

of the allegations set forth in Paragraph 1 and, therefore, leaves Petitioner to its proofs. 

2. 

Respondent admits the allegations in Paragraph 2. 

3. 

Respondent admits the allegations in Paragraph 3.

Page 2

4. 

Respondent admits that the subject property was classified as Commercial-

Improved for the 2026 tax year. Respondent lacks the information and knowledge necessary to 

respond to the remainder of the allegations set forth in Paragraph 4 and, therefore, leaves Petitioner 

to its proofs. 

5. 

Respondent acknowledges Petitioner’s belief as to the issues in this case as set forth 

in Paragraph 5 but denies that Petitioner’s claims have merit and further denies that Petitioner is 

entitled to any relief. 

6. 

Respondent neither admits nor denies the allegations in Paragraph 6 as the General 

Property Tax Act speaks for itself. 

7. 

Respondent denies the allegations in Paragraph 7, including all subparagraphs, for 

the reason that the same are untrue. Furthermore, the assessed, state equalized and/or taxable 

values do not exceed permitted amounts, do not exceed the percentage for true cash value permitted 

by law, were correctly determined and are based upon correct application of proper principles, and 

the values and Respondent’s mode of assessment are non-discriminatory and constitutional. 

8. 

Respondent acknowledges the relief requested by Petitioner in the final paragraph 

of its Petition but denies that Petitioner is entitled to said relief for the reasons set forth above. 

WHEREFORE, Respondent, City of Kalamazoo, requests the Tribunal dismiss the 

Petition, affirm Respondent’s assessed and taxable values, subject to county and state equalization, 

and award Respondent its costs and attorney fees.

Page 3

HALLAHAN & ASSOCIATES, P.C. 

 

/s/ Seth A. O’Loughlin____________ 

Laura M. Hallahan (P42101) 

Seth A. O’Loughlin (P80257) 

Kelsea M. Melcher (P85821) 

1750 S. Telegraph Road, Suite 202 

Bloomfield Hills, MI 48302 

(248) 731-3089 

Dated: August 14, 2026 

 

 

AFFIRMATIVE DEFENSES 

Respondent, City of Kalamazoo, asserts the following affirmative defenses: 

1. 

Petitioner fails to allege specific and sufficient facts to set forth a cause of action 

against Respondent and to support its claim for relief. 

2. 

The Tribunal is charged with finding a property’s true cash value to determine the 

property’s lawful assessment. Alhi Development Co v Orion Twp, 110 Mich App 764, 767 (1981). 

3. 

Petitioner has the burden of establishing the property’s true cash value. See 

MCL 205.737(3) and Kern v Pontiac Twp, 93 Mich App 612 (1974). 

4. 

Petitioner has failed to allege specific and sufficient facts to establish fraud, error 

of law, discrimination, application of wrong principles, or illegality on the part of Respondent or 

its agents. 

5. 

Petitioner has failed to allege that the mode and method of assessing the subject 

property fails to conform to the mode and method applied in the case of all other properties in 

Respondent’s taxing unit for the year in question. 

6. 

Petitioner has failed to show that any factor other than fifty percent (50%) was 

applied to the true cash value of Petitioner’s property, as well as all others, to arrive at the 

respective assessments appearing on the roll, and also fails to allege specific and sufficient facts 

to support its allegations that the property’s taxable value is improper.

Page 4

7. 

Petitioner asks the Tribunal to grant it preference by application of a self-chosen 

method of assessment contrary to the intent, purpose and law of this State. 

8. 

Petitioner, in essence, asks the Tribunal to grant it an illegal preference by 

application of a method of assessment different from that employed in the assessment of other 

properties in Respondent’s taxing unit. 

9. 

Petitioner, in essence, seeks by petition to challenge the process of county and state 

equalization as to which it has no legal standing and cannot maintain a cause of action. 

10. 

Any decrease in the value of Petitioner’s property was a result of its own intentional 

acts and/or negligence and cannot be allowed to reduce Petitioner’s otherwise equitable tax burden. 

11. 

Respondent has properly and lawfully assessed Petitioner’s property and 

established its taxable value in accordance with statutory and constitutional requirements. 

12. 

Petitioner has failed to pursue its appeal in a timely fashion. 

13. 

Respondent reserves the right to raise additional affirmative defenses as the same 

may become known to it during the course of these proceedings. 

 

HALLAHAN & ASSOCIATES, P.C. 

 

 

/s/ Seth A. O’Loughlin____________ 

Laura M. Hallahan (P42101) 

Seth A. O’Loughlin (P80257) 

Kelsea M. Melcher (P85821) 

1750 S. Telegraph Road, Suite 202 

Bloomfield Hills, MI 48302 

(248) 731-3089 

Dated: August 14, 2026

Page 5

PROOF OF MAILING 

 

On the date below I sent by electronic mail a copy of the foregoing Respondent’s Answer to Petition 

and Affirmative Defenses to: 

 

Scott Aston 

aston@advalpartners.com 

 

I

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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. 26-000729

Section 1: Respondent’s Contact Information

Filer Type: 

Local Unit of Government

Local Unit of Government

City Of Kalamazoo (KALAMAZOO)

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

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

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

Respondent or Authorized Attorney/Representative’s Signature: 

/s/Kelsea M. Melcher

/s/

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Page 1

STATE OF MICHIGAN 

DEPARTMENT OF LICENSING & REGULATORY AFFAIRS 

MICHIGAN O F F I C E O F ADMINISTRATIVE HEARINGS AND RULES 

MICHIGAN TAX TRIBUNAL 

 

 

 

 

Alpha 700 SOHO, LLC, 

Petitioner, 

v. 

 MTT Docket No. 26-000729 

 

 

 

City of Kalamazoo, 

Respondent. 

/ 

PROOF OF SERVICE 

The undersigned states that on July 24, 2026, he mailed a copy of the Property Tax Petition in 

the above matter by certified mail to: 

 

City of Kalamazoo Assessor, 241 West South Street, Kalamazoo, MI 49007 

City of Kalamazoo Clerk, 241 West South Street, Kalamazoo, MI 49007 

 

And by first-class mail to: 

City of Kalamazoo School District Secretary, 1220 Howard, Kalamazoo, MI 49008 

Kalamazoo County Clerk, 201 W. Kalamazoo, Room 203, Kalamazoo, MI 49007 

Kalamazoo County Equalization Director, 201 W. Kalamazoo, Kalamazoo, MI 49007 

Treasurer, State of Michigan, 430 West Allegan, Lansing, MI 48922 

 

By affixing proper postage and mailing from a U.S. mailbox in Grosse Ile, Michigan. 

 

 

 

 

 

 

 

 

 

 

 

 

 

______________________________ 

 

 

 

 

 

 

Scott Aston

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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: 26-000729

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: 2026 POS Alpha 700 SOHO - MTT 26-000729

Fee Information

Filing Fee: $ 0.00

Payment Information

Payment: $ 0.00

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Page 1

STATE OF MICHIGAN 

DEPARTMENT OF LICENSING & REGULATORY AFFAIRS 

MICHIGAN OFFICE OF ADMINISTRATIVE HEARINGS AND RULES 

MICHIGAN TAX TRIBUNAL 

 

 

 

Alpha 700 SOHO, LLC, 

Petitioner, 

v. 

MTT Docket No. 

 

 Parcel No. 06-20-175-002 

City of Kalamazoo, 

 

 

 

 

 

 

 

Respondent. 

/ 

 

 

PETITION 

Alpha 700 SOHO, LLC ("Petitioner"), through its representatives, AD VALOREM PARTNERS LLC, 

says: 

 

Petitioner's principal office address is 44 Abele Road, Ste 304, Bridgeville, PA 15017-3487. 

Petitioner is a party in interest with respect to property taxes on tax parcel no. 06-20-175-002 ("Petitioner's 

Property"), at 700 S Howard Street, Kalamazoo, MI 49006. 

2. 

Respondent, City of Kalamazoo, assesses and collects property taxes on Petitioner's 

Property. 

3. 

In 2026, Respondent determined the taxable value of parcel number 06-20-175-002 to be 

$7,445,750 and the assessed value to be $9,804,700, which will result in a state equalized value in the same 

amount based upon the tentative equalization factor. 

4. 

Petitioner’s Property is classified as Commercial Real. Petitioner's Property is presently 

used for Commercial purposes. Petitioner believes that Petitioner's Property was originally designed to be 

used for Commercial purposes.

Page 2

5. 

This matter involves issues relating to: (a) valuation, (b) assessment, (c) taxable value and 

(d) uniformity. 

6. 

No March Board of Review protest was required for Petitioner’s Property. 

7. 

The 2026 assessment, including state equalized value and taxable value, imposed on 

Petitioner's Property, and the taxes to be levied and collected thereon, are invalid and unlawful and operate 

as a fraud upon the taxpayer for the reasons that: 

(a) 

The assessment, including state equalized value and/or taxable value, exceed the 

amount permitted by the Michigan Constitution and applicable statutes; 

(b) 

The assessment, including state equalized value, are at higher percentages of true 

cash value than permissible under the Michigan Constitution and applicable statutes; 

(c) 

The assessment, including state equalized value, are based upon erroneous 

determinations 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 assessment, including state equalized value, and the mode of assessment 

adopted by Respondent, discriminate against Petitioner and deny Petitioner its constitutional rights 

to uniformity, equal protection and due process of law.

Page 3

WHEREFORE, Petitioner requests that the Tax Tribunal enter an Order: (i) reducing the 2026 

taxable value of parcel number 06-20-175-002 from $7,445,750 to $5,000,000, and reducing the 2026 

assessed value and state equalized value from $9,804,700 to $5,000,000; and (ii) awarding Petitioner any 

other relief to which it is entitled. 

Respectfully submitted, 

 

 

 

 AD VALOREM PARTNERS LLC 

 

 

 

 Petitioner’s Representative 

 

 

 

 

 

 

 

 

 

 

 

 By:_________________________ 

 

 

 

 

Scott Aston 

 

 

 

 

21446 Columbine Court 

 

 

 

 

Grosse Ile, MI 48138 

 

 

 

 

(734) 731-0558 

 

 

 

 

aston@advalpartners.com 

Dated: May 5, 2026

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Page 1

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

ORLENE HAWKS

DIRECTOR

Entire Tribunal Case Information Sheet - Petitioner

MOAHR DOCKET NO. 

 

Section 1: Petitioner’s Contact Information

Filer type: 

Organization 

Local Unit of Government

First Name

M.I.

Last Name/Company Name

Alpha 700 SOHO, LLC

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

21446 Columbine Ct

City or Town

Grosse Ile

State

Michigan

ZIP Code

48138

Telephone Number

7347310558

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

4saston@gmail.com

 

 

Section 2: Attorney/Authorized Representative’s Contact Information

First Name

Scott

M.I.

Last Name

Aston

Firm Name (if any)

Ad Valorem Partners LlC

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

21446 Columbine Ct

City or Town

Grosse Ile

State

22

ZIP Code

48138

Telephone Number

7347310558

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

aston@advalpartners.com

 

Section 3: Issue 

Please designate one: 

Valuation 

 

Section 4: Subject Property Information 

How many parcels are you 

appealing?

1

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

700 S Howard Street

Kalamazoo

Page 2

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

ORLENE HAWKS

DIRECTOR

Michigan

49006

Taxing Authority (City or Township)

City Of Kalamazoo (KALAMAZOO) 

County

Kalamazoo

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.)

N/A

 

 

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:

06-20-175-002

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:

9804700

Current Taxable Value as established by the Board of Review:

7445750

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

10000000

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

5000000

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

5000000

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.

Page 3

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

ORLENE HAWKS

DIRECTOR

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/ scott aston

Payment Information

Amount: 600

Success: True

Message: ""

Waiver Code:

Transaction Number: 26050584124382

Supporting Waiver Documents:

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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

Alpha 700 SOHO, LLC, 

Petitioner,

 MICHIGAN TAX TRIBUNAL

v

MTT Docket No.: 26-000729

City Of Kalamazoo, 

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 8, 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

Page 2

Scott Aston

Ad Valorem Partners LLC

21446 Columbine Court

Grosse Ile , MI 48138

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Page 1

STATE OF MICHIGAN 

DEPARTMENT OF LICENSING & REGULATORY AFFAIRS 

MICHIGAN OFFICE OF ADMINISTRATIVE HEARINGS AND RULES 

MICHIGAN TAX TRIBUNAL 

 

 

 

Alpha 700 SOHO, LLC, 

Petitioner, 

v. 

MTT Docket No. 

 

 Parcel No. 06-20-175-002 

City of Kalamazoo, 

 

 

 

 

 

 

 

Respondent. 

/ 

 

 

PETITION 

Alpha 700 SOHO, LLC ("Petitioner"), through its representatives, AD VALOREM PARTNERS LLC, 

says: 

 

Petitioner's principal office address is 44 Abele Road, Ste 304, Bridgeville, PA 15017-3487. 

Petitioner is a party in interest with respect to property taxes on tax parcel no. 06-20-175-002 ("Petitioner's 

Property"), at 700 S Howard Street, Kalamazoo, MI 49006. 

2. 

Respondent, City of Kalamazoo, assesses and collects property taxes on Petitioner's 

Property. 

3. 

In 2026, Respondent determined the taxable value of parcel number 06-20-175-002 to be 

$7,445,750 and the assessed value to be $9,804,700, which will result in a state equalized value in the same 

amount based upon the tentative equalization factor. 

4. 

Petitioner’s Property is classified as Commercial Real. Petitioner's Property is presently 

used for Commercial purposes. Petitioner believes that Petitioner's Property was originally designed to be 

used for Commercial purposes.

Page 2

5. 

This matter involves issues relating to: (a) valuation, (b) assessment, (c) taxable value and 

(d) uniformity. 

6. 

No March Board of Review protest was required for Petitioner’s Property. 

7. 

The 2026 assessment, including state equalized value and taxable value, imposed on 

Petitioner's Property, and the taxes to be levied and collected thereon, are invalid and unlawful and operate 

as a fraud upon the taxpayer for the reasons that: 

(a) 

The assessment, including state equalized value and/or taxable value, exceed the 

amount permitted by the Michigan Constitution and applicable statutes; 

(b) 

The assessment, including state equalized value, are at higher percentages of true 

cash value than permissible under the Michigan Constitution and applicable statutes; 

(c) 

The assessment, including state equalized value, are based upon erroneous 

determinations 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 assessment, including state equalized value, and the mode of assessment 

adopted by Respondent, discriminate against Petitioner and deny Petitioner its constitutional rights 

to uniformity, equal protection and due process of law.

Page 3

WHEREFORE, Petitioner requests that the Tax Tribunal enter an Order: (i) reducing the 2026 

taxable value of parcel number 06-20-175-002 from $7,445,750 to $5,000,000, and reducing the 2026 

assessed value and state equalized value from $9,804,700 to $5,000,000; and (ii) awarding Petitioner any 

other relief to which it is entitled. 

Respectfully submitted, 

 

 

 

 AD VALOREM PARTNERS LLC 

 

 

 

 Petitioner’s Representative 

 

 

 

 

 

 

 

 

 

 

 

 By:_________________________ 

 

 

 

 

Scott Aston 

 

 

 

 

21446 Columbine Court 

 

 

 

 

Grosse Ile, MI 48138 

 

 

 

 

(734) 731-0558 

 

 

 

 

aston@advalpartners.com 

Dated: May 5, 2026

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

ORLENE HAWKS

DIRECTOR

Entire Tribunal Case Information Sheet - Petitioner

MOAHR DOCKET NO. 

 

Section 1: Petitioner’s Contact Information

Filer type: 

Organization 

Local Unit of Government

First Name

M.I.

Last Name/Company Name

Alpha 700 SOHO, LLC

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

21446 Columbine Ct

City or Town

Grosse Ile

State

Michigan

ZIP Code

48138

Telephone Number

7347310558

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

4saston@gmail.com

 

 

Section 2: Attorney/Authorized Representative’s Contact Information

First Name

Scott

M.I.

Last Name

Aston

Firm Name (if any)

Ad Valorem Partners LlC

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

21446 Columbine Ct

City or Town

Grosse Ile

State

22

ZIP Code

48138

Telephone Number

7347310558

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

aston@advalpartners.com

 

Section 3: Issue 

Please designate one: 

Valuation 

 

Section 4: Subject Property Information 

How many parcels are you 

appealing?

1

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

700 S Howard Street

Kalamazoo

Page 2

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

ORLENE HAWKS

DIRECTOR

Michigan

49006

Taxing Authority (City or Township)

City Of Kalamazoo (KALAMAZOO) 

County

Kalamazoo

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.)

N/A

 

 

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:

06-20-175-002

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:

9804700

Current Taxable Value as established by the Board of Review:

7445750

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

10000000

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

5000000

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

5000000

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.

Page 3

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

ORLENE HAWKS

DIRECTOR

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/ scott aston

Payment Information

Amount: 600

Success: True

Message: ""

Waiver Code:

Transaction Number: 26050584124382

Supporting Waiver Documents:

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