Capital Storage Brighton LLC Petitioner Vs. Township Of Brighton 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

Capital Storage Brighton LLC,

Petitioner,

v

 

 

Township Of Brighton,

Respondent.

 MTT Docket No. 26-002531

Please be advised that 26-002531 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covered by the order will not be published.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. 26-002531

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. 26-002531

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

Page 5

MTT

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

Capital Storage Brighton LLC,

Petitioner, MICHIGAN TAX TRIBUNAL

 ENTIRE TRIBUNAL

v

MTT Docket No. 26-002531

Township Of Brighton,

Respondent.

ORDER VACATING DEFAULT ORDER

The Tribunal has considered the file in this case and finds that the Tribunal entered an 

order on September 30, 2026 , holding Respondent in default. The Tribunal erred in 

the entry of that order. Therefore,

IT IS ORDERED that the Order of Default is VACATED.

By: /s/ Patricia L. Halm

Entered: September 30, 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

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

Capital Storage Brighton LLC,

Petitioner, MICHIGAN TAX TRIBUNAL

 ENTIRE TRIBUNAL

v

MTT Docket No. 26-002531

Township Of Brighton,

Respondent.

ORDER VACATING DEFAULT ORDER

The Tribunal has considered the file in this case and finds that the Tribunal entered an 

order on September 30, 2026 , holding Respondent in default. The Tribunal erred in 

the entry of that order. Therefore,

IT IS ORDERED that the Order of Default is VACATED.

By: /s/ Patricia L. Halm

Entered: September 30, 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 3

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

Capital Storage Brighton LLC,

Petitioner, MICHIGAN TAX TRIBUNAL

 ENTIRE TRIBUNAL

v

MTT Docket No. 26-002531

Township Of Brighton,

Respondent.

ORDER VACATING DEFAULT ORDER

The Tribunal has considered the file in this case and finds that the Tribunal entered an 

order on September 30, 2026 , holding Respondent in default. The Tribunal erred in 

the entry of that order. Therefore,

IT IS ORDERED that the Order of Default is VACATED.

By: /s/ Patricia L. Halm

Entered: September 30, 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

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

Capital Storage Brighton LLC,

Petitioner, MICHIGAN TAX TRIBUNAL

 ENTIRE TRIBUNAL

v

 

MTT Docket No. 26-002531

Township Of Brighton,

Respondent.

ORDER OF DEFAULT

The Tribunal has reviewed the file in the above-captioned case and finds that:

Respondent has failed to file an answer. As such, Respondent must file and serve an 

answer to the petition and file proof demonstrating service of the answer within 14 days 

of the entry of this order. See TTR 235 and 227. Tribunal rules and information on 

Entire Tribunal answers can be found on our website at www.michigan.gov/taxtrib. 

Therefore,

IT IS ORDERED that Respondent is HELD IN DEFAULT.

IT IS FURTHER ORDERED that the defaulted party shall cure the default, as indicated 

above, within 14 days of the entry of this order.1 

Failure to comply with this order will result in the defaulted party being required to file a 

motion to set aside the default (with appropriate filing fee).

By: /s/ Patricia L. Halm

Entered: September 30, 2026

1 “A submission by mail is considered filed on the date indicated by the United States Postal Service 

postmark on the envelope containing the submission. A submission without a postmark or with an illegible 

postmark is considered filed on the date the submission is received by the tribunal. A submission by 

commercial delivery service is considered filed on the date the submission is given to the commercial 

service for delivery to the tribunal as indicated by the receipt date on the package containing the 

submission. A submission by personal service is considered filed on the date the submission is received. 

A submission through the tribunal’s e-filing system by 11:59 p.m. on a business day is considered filed on 

that business day. A submission by email to the email address designated by the tribunal by 11:59 p.m. 

on a business day is considered filed on that business day. A submission on a Saturday, a Sunday, or a 

holiday is considered filed on the following business day, as provided by section 35a of the tax tribunal 

act, MCL 205.735a.” TTR 225(5).

Page 2

MTT Docket No. 26-002531

Page 2 of 2

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 3

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

Capital Storage Brighton LLC,

Petitioner, MICHIGAN TAX TRIBUNAL

 ENTIRE TRIBUNAL

v

 

MTT Docket No. 26-002531

Township Of Brighton,

Respondent.

ORDER OF DEFAULT

The Tribunal has reviewed the file in the above-captioned case and finds that:

Respondent has failed to file an answer. As such, Respondent must file and serve an 

answer to the petition and file proof demonstrating service of the answer within 14 days 

of the entry of this order. See TTR 235 and 227. Tribunal rules and information on 

Entire Tribunal answers can be found on our website at www.michigan.gov/taxtrib. 

Therefore,

IT IS ORDERED that Respondent is HELD IN DEFAULT.

IT IS FURTHER ORDERED that the defaulted party shall cure the default, as indicated 

above, within 14 days of the entry of this order.2 

Failure to comply with this order will result in the defaulted party being required to file a 

motion to set aside the default (with appropriate filing fee).

By: /s/ Patricia L. Halm

Entered: September 30, 2026

2 “A submission by mail is considered filed on the date indicated by the United States Postal Service 

postmark on the envelope containing the submission. A submission without a postmark or with an illegible 

postmark is considered filed on the date the submission is received by the tribunal. A submission by 

commercial delivery service is considered filed on the date the submission is given to the commercial 

service for delivery to the tribunal as indicated by the receipt date on the package containing the 

submission. A submission by personal service is considered filed on the date the submission is received. 

A submission through the tribunal’s e-filing system by 11:59 p.m. on a business day is considered filed on 

that business day. A submission by email to the email address designated by the tribunal by 11:59 p.m. 

on a business day is considered filed on that business day. A submission on a Saturday, a Sunday, or a 

holiday is considered filed on the following business day, as provided by section 35a of the tax tribunal 

act, MCL 205.735a.” TTR 225(5).

Page 4

MTT Docket No. 26-002531

Page 2 of 2

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 5

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

Capital Storage Brighton LLC,

Petitioner, MICHIGAN TAX TRIBUNAL

 ENTIRE TRIBUNAL

v

 

MTT Docket No. 26-002531

Township Of Brighton,

Respondent.

ORDER OF DEFAULT

The Tribunal has reviewed the file in the above-captioned case and finds that:

Respondent has

Page 6

M

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Page 1

STATE OF MICHIGAN 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MICHIGAN TAX TRIBUNAL 

 

CAPITAL STORAGE BRIGHTON LLC, 

 

 

Petitioner, 

 

v 

 

TOWNSHIP OF BRIGHTON, 

 

 

Respondent. 

MTT DOCKET No. 26-002531 

 

PARCEL NO. 4712-32-301-002 

 

 

______________________________________/ 

 

Laura M. Hallahan (P42101) 

Hallahan & Associates, P.C. 

Attorney for Petitioner 

1750 S. Telegraph Road, Suite 202 

Bloomfield Hills, MI 48302-0179 

(248) 731-3089 

lhallahan@hallahanlaw.com 

Ross K. Bower II (P70574) 

Fahey Schultz Burzych Rhodes PLC 

Attorneys for Respondent 

4151 Okemos Road 

Okemos, Michigan 48864 

(517) 381-0100 

Rbower@fsbrlaw.com 

 

______________________________________/ 

 

RESPONSE TO PROPERTY TAX PETITION 

(Entire Tribunal, 2026 Tax Year) 

 

1. 

__ The property that is the subject of this appeal is one real property parcel: 

 

Parcel Number 

4712-32-301-002 

Address 

9986 E. Grand River Ave 

Classification 

201 Comm 

Use 

Storage Facility 

County 

Livingston 

Sch Dist 

Brighton Area Schools 

 

ANSWER: Respondent admits the allegations contained in the above paragraph. 

 

2. 

_X__N/A If the assessment at issue was protested, the protest was made to 

Respondent’s: 

 

 

 ___ March, ___July, ___December Board of Review. 

 

ANSWER: N/A.

Page 2

2 

 

3. 

Respondent, identified above, assesses and collects taxes on the subject property. 

ANSWSER: Respondent admits the above allegation. 

4. 

Petitioner is a taxpayer/party-in-interest with respect to property taxes on the subject 

property. 

ANSWER: Respondent states that the legal conclusions require no answer, and 

to the extent that an answer may be required, neither admits nor denies the 

allegation contained in the above paragraph and leaves Petitioner to its proofs. 

5. 

The Petitioner’s principal office/legal residence address is: 32820 Woodward Ave., 

Suite 200, Royal Oak, MI 48073-0977. 

ANSWER: Respondent neither admits nor denies the allegation contained in the 

above paragraph and leaves Petitioner to its proofs. 

6. 

This appeal involves issues related to: 

_X__ 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 

ANSWER: Respondent admits only that Petitioner purports to contest the subject 

property’s true cash and taxable values but denies that Petitioner’s contentions have 

merit and asserts that the Petition should be dismissed, incorporating its additional 

answers and affirmative defenses. 

 

7. 

The tax year at issue is 2026. 

 

ANSWER: Respondent admits the allegation contained in the above paragraph. 

8. 

The values1 established by Respondent’s Board of Review for the subject property are: 

 

Parcel Number 

 

TCV 

 

SEV 

 

TV 

4712-32-301-002 

 

5,562,400 

 

2,781,200 

 

2,557,230 

 

ANSWER: Respondent admits the allegation contained in the above paragraph. 

 

 

1 TCV=true cash value, SEV=state equalized value, TV=taxable value.

Page 3

3 

 

9. 

Petitioner contends that the values1 for the subject property are: 

Parcel Number 

 

TCV 

 

SEV 

 

TV 

4712-32-301-002 

 

5,000,000 

 

2,000,000 

 

2,000,000 

ANSWER: 

 Respondent admits only that Petitioner purports to make the indicated contentions 

of value but denies that Petitioner’s contentions have merit and asserts that the 

Petition should be dismissed, incorporating its additional answers and affirmative 

defenses. 

10. 

The values2 in dispute are. 

Parcel Number 

 

TCV 

 

SEV 

 

TV 

4712-32-301-002 

 

1,562,400 

 

781,200 

 

557,230 

ANSWER: Respondent admits only that Petitioner purports to make the indicated 

contentions of value but denies that Petitioner’s contentions have merit and asserts 

that the Petition should be dismissed, incorporating its additional answers and 

affirmative defenses. 

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 prope1ty 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. 

 

ANSWER: Respondent denies the allegations contained in the above paragraph, 

including subparts (a)-(d). 

 

2 TCV=true cash value, SEV=state equalized value, TV=taxable value.

Page 4

4 

 

 

 

Respectfully Submitted, 

 

Fahey Schultz Burzych Rhodes PLC 

Attorneys for Respondent 

 

 

September 11, 2026 

 

 

________________________________ 

Ross K. Bower II (P70574) 

4151 Okemos Road 

Okemos, Michigan 48864 

(517) 381-0100 

Rbower@fsbrlaw.com

Page 5

STATE OF MICHIGAN 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MICHIGAN TAX TRIBUNAL 

 

CAPITAL STORAGE BRIGHTON LLC, 

 

 

Petitioner, 

 

v 

 

TOWNSHIP OF BRIGHTON, 

 

 

Respondent. 

MTT DOCKET No. 26-002531 

 

PARCEL NO. 4712-32-301-002 

 

 

______________________________________/ 

 

Laura M. Hallahan (P42101) 

Hallahan & Associates, P.C. 

Attorney for Petitioner 

1750 S. Telegraph Road, Suite 202 

Bloomfield Hills, MI 48302-0179 

(248) 731-3089 

lhallahan@hallahanlaw.com 

Ross K. Bower II (P70574) 

Fahey Schultz Burzych Rhodes

Page 6

2

Page 7

3

Page 8

S

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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. 26-002531

Section 1: Respondent’s Contact Information

Filer Type: 

Local Unit of Government

Local Unit of Government

Township Of Brighton (LIVINGSTON)

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

Ross

M.I.

K

Last Name

Bower II

Firm Name (if any)

Fahey Schultz Burzych Rhodes PLC

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

4151 Okemos Road

City or Town

Okemos

State

 Michigan

ZIP Code

48864

Telephone Number

517-381-0100

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

rbower@fsbrlaw.com

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

Respondent or Authorized Attorney/Representative’s Signature: 

Ross K. Bower II

/s/

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 

DEPARTMENT OF LICENSING & REGULATORY AFFAIRS 

 

Capital Storage Brighton LLC, 

 

Petitioner, 

 

vs. 

 

Brighton Township, 

Respondent.

 

MICHIGAN TAX TRIBUNAL 

ENTIRE TRIBUNAL 

 

MTT Docket No. 26-002531 

_____________________________________________________________________________/ 

 

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 

Brighton Township 

4363 Buono Rd 

Brighton, MI 48114 

Township Supervisor 

Brighton Township 

4363 Buono Rd 

Brighton, MI 48114 

 

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: August 14, 2026

Page 2

002531

RECEIVED 

APR 2 9 2026 

STATE OF MICHIGAN 

MICHIGAN TAX TRIBUNAL 

DEPARTMENT OF LICENSING & REGULATORY AFFAIRS 

Capital Storage Brighton LLC, 

Petitioner, 

MICHIGAN TAX TRIBUNAL 

v 

Docket No. 

26- 002531 

Charter Township of Brighton, 

Parcel No. 

4712-32-301-002 

Respondent. 

PROPERTY TAX PETITION 

(Entire Tribunal, 2026 Tax Year) 

Petitioner, by and through its attorneys, Hallahan & Associates, P.C., contends: 

1. 

X The property that is the subject of this appeal is one real property parcel: 

Parcel Number 

| 4712-32-301-002 

Address 

9986 E. Grand River Ave 

Classification 

201 Comm 

Use 

Storage Facility 

County 

Livingston 

| Sch Dist | Brighton Area Schools 

7.4 

N/A. 

If the assessment at issue was protested, the protest was made to Respondent’s: 

[OJ March, 

[OJ July, 

OJ 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. 

S. 

The Petitioner’s principal office/legal residence address is: 

32820 Woodward Ave., Suite 

200, Royal Oak, MI 48073-0977. 

6. 

This appeal involves issues related to:

Page 3

Petition 

10. 

11. 

The tax year at issue is 2026. 

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

Parcel Number 

TCV 

SEV 

TV 

4712-32-301-002 

5,562,400 

2,781,200 

2,557,230 

Petitioner contends that the values' for the subject property are: 

Parcel Number 

TCV 

SEV 

TV 

4712-32-301-002 

4,000,000 

2,000,000 

2,000,000 

The values' in dispute are. 

Parcel Number 

TCV 

SEV 

TV 

4712-32-301-002 

1,562,400 

781,200 

557,230 

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: 

(@ 

(b) 

(© 

(@ 

The assessed, state equalized and/or taxable values exceed the amounts permitted 

by the Michigan Constitution and applicable statutes; 

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; 

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 

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.

Page 4

Petition 

Dated: April 29, 2026 

Filing Fee: $600 

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 

lhallahan(@hallahanlaw.com

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

MICHIGAN TAX TRIBUNAL

Docket Number: 26-002531

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 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

Wl 

GC 

RECEIVED 

APR 2 9 2026 

STATE OF MICHIGAN 

DEPARTMENT OF LICENSING & REGULATORY AFFAIRSIGAN TAX TRIBUNAL 

Capital Storage Brighton LLC, 

Petitioner, 

MICHIGAN TAX TRIBUNAL 

v 

Docket No. 26- 

Charter Township of Brighton, 

Parcel No. 

4712-32-301-002 

Respondent. 

Trannfo:db06 

 26117445-1 

Oa/9426 

ae 

Chablis 

E34¢ 

Hitt 

1D: 

HALLAHAN AND ASSOCIATES 

PROPERTY TAX PETITION 

(Entire Tribunal, 2026 Tax Year) 

Petitioner, by and through its attorneys, Hallahan & Associates, P.C., contends: 

i 

The property that is the subject of this appeal is one real property parcel: 

Parcel Number 

| 4712-32-301-002 

Address 

9986 E. Grand River Ave 

Classification 

| 201 Comm 

[ Use 

Storage Facility 

County 

Livingston 

[ Sch Dist | Brighton Area Schools 

2. 

N/A. 

If the assessment at issue was protested, the protest was made to Respondent’s: 

OO March, 

[0 July, 

[J 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: 

32820 Woodward Ave., Suite 

200, Royal Oak, MI 48073-0977. 

6. 

This appeal involves issues related to:

Page 2

Petition 

10. 

17. 

The tax year at issue is 2026. 

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

Parcel Number 

TCV 

SEV 

TV 

4712-32-301-002 

5,562,400 

2,781,200 

2,557,230 

Petitioner contends that the values' for the subject property are: 

Parcel Number 

TCV 

SEV 

TV 

4712-32-301-002 

4,000,000 

2,000,000 

2,000,000 

The values' in dispute are. 

Parcel Number 

TCV 

SEV 

TV 

4712-32-301-002 

1,562,400 

781,200 

557,230 

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; 

(0) 

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.

Page 3

Petition 

Dated: April 29, 2026 

Filing Fee: $600 

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 

lhallahan@hallahanlaw.com

Page 4

HALLAHAN AND ASSOCIATES PC 

State of Michigan 

Client Costs 9910.13 

Hallahan and Associat 

HALLAHAN AND ASSOCIATES PC 

State of Michigan 

Client Costs 9910.13 

Hallahan and Associat 

Samona-Capital Storage Petition Filing Fee 

Samona-Capital Storage Petition Filing Fee 

4/28/2026 

4/28/2026 

5316 

600.00 

600.00 

5316 

600.00 

600.00

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

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

Capital Storage Brighton LLC, 

Petitioner,

 MICHIGAN TAX TRIBUNAL

v

MTT Docket No.: 26-002531

Township Of Brighton, 

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: July 1, 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

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

Capital Storage Brighton LLC, 

Petitioner,

 MICHIGAN TAX TRIBUNAL

v

MTT Docket No.: 26-002531

Township Of Brighton, 

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: July 1, 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 3

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

Capital Storage Brighton LLC, 

Petitioner,

 MICHIGAN TAX TRIBUNAL

v

MTT Docket No.: 26-002531

Township Of Brighton, 

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

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

Wl 

GC 

RECEIVED 

APR 2 9 2026 

STATE OF MICHIGAN 

DEPARTMENT OF LICENSING & REGULATORY AFFAIRSIGAN TAX TRIBUNAL 

Capital Storage Brighton LLC, 

Petitioner, 

MICHIGAN TAX TRIBUNAL 

v 

Docket No. 26- 

Charter Township of Brighton, 

Parcel No. 

4712-32-301-002 

Respondent. 

Trannfo:db06 

 26117445-1 

Oa/9426 

ae 

Chablis 

E34¢ 

Hitt 

1D: 

HALLAHAN AND ASSOCIATES 

PROPERTY TAX PETITION 

(Entire Tribunal, 2026 Tax Year) 

Petitioner, by and through its attorneys, Hallahan & Associates, P.C., contends: 

i 

The property that is the subject of this appeal is one real property parcel: 

Parcel Number 

| 4712-32-301-002 

Address 

9986 E. Grand River Ave 

Classification 

| 201 Comm 

[ Use 

Storage Facility 

County 

Livingston 

[ Sch Dist | Brighton Area Schools 

2. 

N/A. 

If the assessment at issue was protested, the protest was made to Respondent’s: 

OO March, 

[0 July, 

[J 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: 

32820 Woodward Ave., Suite 

200, Royal Oak, MI 48073-0977. 

6. 

This appeal involves issues related to:

Page 2

Petition 

10. 

17. 

The tax year at issue is 2026. 

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

Parcel Number 

TCV 

SEV 

TV 

4712-32-301-002 

5,562,400 

2,781,200 

2,557,230 

Petitioner contends that the values' for the subject property are: 

Parcel Number 

TCV 

SEV 

TV 

4712-32-301-002 

4,000,000 

2,000,000 

2,000,000 

The values' in dispute are. 

Parcel Number 

TCV 

SEV 

TV 

4712-32-301-002 

1,562,400 

781,200 

557,230 

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; 

(0) 

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.

Page 3

Petition 

Dated: April 29, 2026 

Filing Fee: $600 

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 

lhallahan@hallahanlaw.com

Page 4

HALLAHAN AND ASSOCIATES PC 

State of Michigan 

Client Costs 9910.13 

Hallahan and Associat 

HALLAHAN AND ASSOCIATES PC 

State of Michigan 

Client Costs 9910.13 

Hallahan and Associat 

Samona-Capital Storage Petition Filing Fee 

Samona-Capital Storage Petition Filing Fee 

4/28/2026 

4/28/2026 

5316 

600.00 

600.00 

5316 

600.00 

600.00

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.