Hartland Towne Square LLC Petitioner Vs. Township Of Hartland 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 AUGUST 2- 13, 2027 PREHEARING GENERAL CALL AND ORDER OF 

PROCEDURE

Hartland Towne Square LLC,

Petitioner,

v

 

 

Township Of Hartland,

Respondent.

 MTT Docket No. 26-000560

Please be advised that 26-000560 has been placed on a two-week Prehearing General 

Call commencing August 02, 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covered by the order will not be published.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. 26-000560

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 April 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 April 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 

April 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 

August 2, 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”

Page 3

MTT

Page 4

STATE

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Page 1

. STATE OF MICHIGAN 

DEPARTMENT OF LICENSING & REGULATORY AFFAIRS 

MICHIGAN ADMINISTRATIVE HEARING SYSTEM 

MICHIGAN TAX TRIBUNAL 

HARTLAND TOWNE SQUARE LLC, 

Petitioners, 

v. 

HARTLAND TOWNSHIP, 

Respondent. 

MTT Docket No. 26-000560 

Parcel ID No. 4708-21-400-069 

and additional parcels 

Laura M. Hallahan (P42101) 

HALLAHAN & ASSOCIATES, P.C. 

Attorneys for Petitioner 

‘ 

1750 S. Telegraph Road, Suite 202 

Bloomfield Hills, MI 48302-0179 

(248) 731-3089 

lhallahan@hallahanlaw.com 

Michael D. Homier (P60318) 

Thomas K. Dillon (P81136) 

FOSTER SWIFT COLLINS & SMITH, P.C. 

Attorneys for Respondent 

1700 East Beltline Avenue NE, Suite 200 

Grand Rapids, MI 49525 

(616) 726-2258 

mhomier@fosterswift.com 

tdillon@fosterswift.com 

PROOF OF SERVICE 

On July 24, 2026, 

I served 

a copy of Respondent Hartland Township’s Answer & 

Affirmative Defenses to Entire Tribunal Property Tax Petition, along with a copy of this Proof 

of Service, upon the parties of record at their last known business address, by first class U.S. mail, 

postage prepaid. 

I declare that the statements above are true to the best of my information, knowledge, and 

belief. 

Date: 

July 24, 2026 

18461:00229:202914523-1 

nid Sl pit. 

c yn R. Félkema — Legal Assistant

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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: 26-000560

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

Party Filing Document 

Respondent

Files

Document Type: Proof of Service: Misc Documents

Attachment File Name: POS - Respondent's Answer and Affirmative Defenses 26-000560

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

STATE OF MICHIGAN 

DEPARTMENT OF LICENSING & REGULATORY AFFAIRS 

MICHIGAN ADMINISTRATIVE HEARING SYSTEM 

MICHIGAN TAX TRIBUNAL 

______________________ 

 

HARTLAND TOWNE SQUARE LLC, 

 

 

Petitioners, 

v. 

 

HARTLAND TOWNSHIP, 

 

 

Respondent. 

MTT Docket No. 26-000560 

 

Parcel ID No. 4708-21-400-069 

 and additional parcels 

______________________________________________________________________________ 

 

Laura M. Hallahan (P42101) 

HALLAHAN & ASSOCIATES, P.C. 

Attorneys for Petitioner 

1750 S. Telegraph Road, Suite 202 

Bloomfield Hills, MI 48302-0179 

(248) 731-3089 

lhallahan@hallahanlaw.com 

 

Michael D. Homier (P60318) 

Thomas K. Dillon (P81136) 

FOSTER SWIFT COLLINS & SMITH, P.C. 

Attorneys for Respondent 

1700 East Beltline Avenue NE, Suite 200 

Grand Rapids, MI 49525 

(616) 726-2258 

mhomier@fosterswift.com 

tdillon@fosterswift.com 

______________________________________________________________________________ 

 

RESPONDENT HARTLAND TOWNSHIP’S ANSWER & AFFIRMATIVE DEFENSES 

TO ENTIRE TRIBUNAL PROPERTY TAX PETITION 

 

 

Respondent, Hartland Township, by and through its attorneys, Foster, Swift, Collins & 

Smith, P.C., states as follows for its Answer to Petitioner’s Entire Tribunal Property Tax Petition: 

1. 

The property that is the subject of this appeal consists of these contiguous real 

property parcels: 

Parcel Number 

Address 

Classification 

Use 

4708-21-400-069 

Highland Road 

202 Comm 

Retail 

4708-21-402-001 

Hartland Square Dr 

202 Comm 

Retail 

4708-21-402-003 

Hartland Square Dr 

202 Comm 

Retail 

4708-21-402-004 

Hartland Square Dr 

202 Comm 

Retail 

4708-21-401-008 

Highland Road 

202 Comm 

Retail 

4708-21-400-076 

Hartland Road 

202 Comm 

Retail

Page 2

ANSWER: 

Respondent admits the allegations contained in paragraph 1 of the Petition. 

 

2. 

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

March, _ July, _ December Board of Review. N/A. 

ANSWER: Paragraph 2 of the Petition contains no factual allegation to which a response 

is required. 

 

3. 

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

ANSWER: 

Respondent admits the allegation contained in paragraph 3 of the Petition. 

4. 

The subject property is located in the County of Livingston and school district of 

Hartland Consolidated Schools. 

ANSWER: 

Respondent admits the allegations contained in paragraph 4 of the Petition. 

 

5. 

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

subject property. 

ANSWER: 

Respondent neither admits nor denies whether the Petitioners are a “party-in-

interest” as Respondent is without sufficient knowledge or information to form a belief as to 

the allegation. Respondent leaves Petitioners to their proofs. 

 

6. 

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

Suite 200, Royal Oak, MI 48073. 

ANSWER: 

Respondent neither admits nor denies the allegation contained in paragraph 6 

of the Petition as Respondent is without sufficient knowledge or information to form a belief 

as to the allegation. Respondent leaves Petitioners to their proofs. 

 

7. 

This appeal involves issues related to: the subject property’s true cash and taxable 

values. 

ANSWER: 

Respondent neither admits nor denies the allegation contained in paragraph 7 

of the Petition and leaves Petitioners to their proofs. 

 

8. 

The tax year at issue is: 2026. 

ANSWER: 

Respondent admits the allegation contained in paragraph 8 of the Petition.

Page 3

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. 

 

ANSWER: 

See attached. 

 

10. 

Petitioner relies on 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 is based upon the application of wrong principles; 

and 

 

d) The assessed, state equalized and/or

Page 4

ATTACHM

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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. 26-000560

Section 1: Respondent’s Contact Information

Filer Type: 

Local Unit of Government

Local Unit of Government

Township Of Hartland (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

Thomas

M.I.

Last Name

Dillon

Firm Name (if any)

Foster Swift Collins & Smith PC

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

1700 E. Beltline Ave. NE

Suite 200

City or Town

Grand Rapids

State

 Michigan

ZIP Code

49525

Telephone Number

(616) 726-2258

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

tdillon@fosterswift.com

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

Respondent or Authorized Attorney/Representative’s Signature: 

Thomas K. Dillon

/s/

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Page 1

STATE OF MICHIGAN 

DEPARTMENT OF LICENSING & REGULATORY AFFAIRS 

 

Hartland Towne Square LLC, 

 

Petitioner, 

 

vs. 

 

Hartland Township, 

Respondent.

 

MICHIGAN TAX TRIBUNAL 

ENTIRE TRIBUNAL 

 

MTT Docket No. 26-000560 

_____________________________________________________________________________/ 

 

PROOF OF SERVICE 

(Property Tax Petition) 

 

On the date below I sent by certified mail, return receipt requested, a copy of the Amended 

Petition to: 

 

Township Assessor 

Hartland Township 

2655 Clark Rd 

Hartland, MI 48353 

Township Supervisor 

Hartland Township 

2655 Clark Rd 

Hartland, MI 48353 

On the date below I sent by first class mail a copy of the Amended 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 

Hartland Consolidated Schools 

9525 E. Highland Rd 

Howell, MI 48843

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 29, 2026

Page 2

1 

STATE OF MICHIGAN 

DEPARTMENT OF LICENSING & REGULATORY AFFAIRS 

 

 

Hartland Towne Square LLC, 

 

Petitioner, 

 

v 

 

Hartland Township, 

Respondent.

 

MICHIGAN TAX TRIBUNAL 

 

Docket No. 26-000560 

 

Parcel No.: 4708-21-400-069, 

and additional parcels

_____________________________________________________________________________/ 

 

AMENDED 

PROPERTY TAX PETITION 

(Entire Tribunal, 2026 Tax Year) 

 

This Amended Property Tax Petition is being filed as the Petition filed April 10, 2026, incorrectly 

identified the School District as Okemos Public School District. The School District is Hartland 

Consolidated Schools and is correctly identified below. 

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

4708-21-400-069

Highland Road

202 Comm

Retail

4708-21-402-001

Hartland Square Dr

202 Comm

Retail

4708-21-402-003

Hartland Square Dr

202 Comm

Retail

4708-21-402-004

Hartland Square Dr

202 Comm

Retail

4708-21-401-008

Highland Road

202 Comm

Retail

4708-21-400-076

Hartland Road

202 Comm 

Retail

2. ☒ N/A. 

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

☐ March, ☐ July, ☐ December Board of Review. 

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

4. The subject property is located in the County of Livingston and school district of Hartland 

Consolidated Schools. 

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

Page 3

2 

6. The Petitioner’s principal office/legal residence address is: 32820 Woodward Ave., Suite 200, 

Royal Oak, MI 48073. 

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

Page 4

3

Page 5

4

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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: 26-000560

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 - Amended - 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 

 

 

Hartland Towne Square LLC, 

 

Petitioner, 

 

v 

 

Hartland Township, 

Respondent.

 

MICHIGAN TAX TRIBUNAL 

 

Docket No. 26-000560 

 

Parcel No.: 4708-21-400-069, 

and additional parcels

_____________________________________________________________________________/ 

 

AMENDED 

PROPERTY TAX PETITION 

(Entire Tribunal, 2026 Tax Year) 

 

This Amended Property Tax Petition is being filed as the Petition filed April 10, 2026, incorrectly 

identified the School District as Okemos Public School District. The School District is Hartland 

Consolidated Schools and is correctly identified below. 

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

4708-21-400-069

Highland Road

202 Comm

Retail

4708-21-402-001

Hartland Square Dr

202 Comm

Retail

4708-21-402-003

Hartland Square Dr

202 Comm

Retail

4708-21-402-004

Hartland Square Dr

202 Comm

Retail

4708-21-401-008

Highland Road

202 Comm

Retail

4708-21-400-076

Hartland Road

202 Comm 

Retail

2. ☒ N/A. 

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

☐ March, ☐ July, ☐ December Board of Review. 

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

4. The subject property is located in the County of Livingston and school district of Hartland 

Consolidated Schools. 

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

Page 2

2 

6. The Petitioner’s principal office/legal residence address is: 32820 Woodward Ave., Suite 200, 

Royal Oak, MI 48073. 

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. 

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

3 

HALLAHAN & ASSOCIATES, P.C. 

 

/s/ Laura M. Hallahan 

 

Laura M. Hallahan (P42101) 

Attorney for Petitioner 

1750 S. Telegraph Road, Suite 202 

Bloomfield Hills, MI 48302-0179 

(248) 731-3089 

Dated: June 18, 2026 

lhallahan@hallahanlaw.com 

 

Filing Fee: $725

Page 4

4 

ATTACHMENT TO PETITION 

(Subject Property) 

 

 

VALUES 

Respondent’s Board of Review -and- Petitioner’s Contention 

Parcel Number 

Respondent 

Petitioner

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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: 26-000560

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

Party Filing Document 

Petitioner

Files

Document Type: Amended Petition

Attachment File Name: Petition - Amended 2026

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 

 

 

Hartland Towne Square LLC, 

 

Petitioner, 

 

v 

 

Hartland Township, 

 

Respondent. 

MICHIGAN TAX TRIBUNAL 

Docket No. 26-____________ 

Parcel No.: 4708-21-400-069, 

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 

4708-21-400-069 

Highland Road 

202 Comm 

Retail 

4708-21-402-001 

Hartland Square Dr 

202 Comm 

Retail 

4708-21-402-003 

Hartland Square Dr 

202 Comm 

Retail 

4708-21-402-004 

Hartland Square Dr 

202 Comm 

Retail 

4708-21-401-008 

Highland Road 

202 Comm 

Retail 

4708-21-400-076 

Hartland Road 

202 Comm 

Retail 

2. ☒ N/A. 

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

☐ March, ☐ July, ☐ December Board of Review. 

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

4. The subject property is located in the County of Livingston and school district of Okemos 

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: 32820 Woodward Ave., Suite 200, 

Royal Oak, MI 48073. 

7. This appeal involves issues related to:

Page 2

2 

☒ 

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. 

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: April 10, 2026 

lhallahan@hallahanlaw.com 

 

Filing Fee: $725

Page 3

3 

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 

4708-21-400-069 

5,337,800 

2,668,900 

2,668,900 

1,130,000 

565,000 

565,000 

4708-21-402-001 

743,000 

371,500 

371,500 

100,000 

50,000 

50,000 

4708-21-402-003 

743,000 

371,500 

371,500 

100,000 

50,000 

50,000 

4708-21-402-004 

51,400 

25,700 

25,700 

20,000 

10,000 

10,000 

4708-21-401-008 

999,600 

499,800 

499,800 

200,000 

100,000 

100,000 

4708-21-400-076 

3,791,000 

1,895,500 

1,895,500 

1,000,000 

500,000 

500,000 

Totals 

11,665,800 

5,832,900 

5,832,900 

2,550,000 

1,275,000 

1,275,000 

 

 

VALUES IN DISPUTE 

Parcel Number 

TCV 

SEV 

TV 

4708-21-400-069 

4,207,800 

2,103,900 

2,103,900 

4708-21-402-001 

643,000 

321,500 

321,500 

4708-21-402-003 

643,000

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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

Hartland Towne Square LLC, 

Petitioner,

 MICHIGAN TAX TRIBUNAL

v

MTT Docket No.: 26-000560

Township Of Hartland, 

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: May 27, 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

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Page 1

1 

STATE OF MICHIGAN 

DEPARTMENT OF LICENSING & REGULATORY AFFAIRS 

 

 

Hartland Towne Square LLC, 

 

Petitioner, 

 

v 

 

Hartland Township, 

 

Respondent. 

MICHIGAN TAX TRIBUNAL 

Docket No. 26-____________ 

Parcel No.: 4708-21-400-069, 

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 

4708-21-400-069 

Highland Road 

202 Comm 

Retail 

4708-21-402-001 

Hartland Square Dr 

202 Comm 

Retail 

4708-21-402-003 

Hartland Square Dr 

202 Comm 

Retail 

4708-21-402-004 

Hartland Square Dr 

202 Comm 

Retail 

4708-21-401-008 

Highland Road 

202 Comm 

Retail 

4708-21-400-076 

Hartland Road 

202 Comm 

Retail 

2. ☒ N/A. 

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

☐ March, ☐ July, ☐ December Board of Review. 

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

4. The subject property is located in the County of Livingston and school district of Okemos 

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: 32820 Woodward Ave., Suite 200, 

Royal Oak, MI 48073. 

7. This appeal involves issues related to:

Page 2

2 

☒ 

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. 

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: April 10, 2026 

lhallahan@hallahanlaw.com 

 

Filing Fee: $725

Page 3

3 

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 

4708-21-400-069 

5,337,800 

2,668,900 

2,668,900 

1,130,000 

565,000 

565,000 

4708-21-402-001 

743,000 

371,500 

371,500 

100,000 

50,000 

50,000 

4708-21-402-003 

743,000 

371,500 

371,500 

100,000 

50,000 

50,000 

4708-21-402-004 

51,400 

25,700 

25,700 

20,000 

10,000 

10,000 

4708-21-401-008 

999,600 

499,800 

499,800 

200,000 

100,000 

100,000 

4708-21-400-076 

3,791,000 

1,895,500 

1,895,500 

1,000,000 

500,000 

500,000 

Totals 

11,665,800 

5,832,900 

5,832,900 

2,550,000 

1,275,000 

1,275,000 

 

 

VALUES IN DISPUTE 

Parcel Number 

TCV 

SEV 

TV 

4708-21-400-069 

4,207,800 

2,103,900 

2,103,900 

4708-21-402-001 

643,000 

321,500 

321,500 

4708-21-402-003 

643,000

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

First Name/Company Name

M.I.

Last Name

Hartland Towne Square LLC

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

32820 Woodward Ave., Suite 200

City or Town

Royal Oak

State

Michigan

ZIP Code

48073-0977

Telephone Number

2487018529

Fax Number

248 731 -3090

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

lhallahan@hallahanlaw.com

Section 2: Attorney/Authorized Representative’s Contact Information

First Name

Laura

M.I.

M

Last Name

Hallahan

Firm Name (if any)

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

248-731-3087

Fax Number

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

MTT@hallahanlaw.com

Section 5: Issue

Please designate one: 

Valuation – Fill out Sections 4, 5, & 6 below

Section 6: Subject Property Information

How many parcels are you 

appealing?6

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

Highland Road

Hartland Township

Michigan

Taxing Authority (City or Township)

Township Of Hartland (LIVINGSTON)

County

Livingston

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

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

Page 2

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

ORLENE HAWKS

DIRECTOR

Section 7: Check which of the following you are appealing (check all that apply)

True Cash and Taxable Values

Section 8: Valuation Information for Each Parcel under Appeal

Parcel Number:

4708-21-400-069

Classification of Property: Real 

Commercial

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

2668900

Current Taxable Value as established by the Board of Review:

2668900

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

1130000

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

565000

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

Parcel Number:

4708-21-402-001

Classification of Property: Real 

Commercial

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

371500

Current Taxable Value as established by the Board of Review:

371500

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

100000

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

50000

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

Parcel Number:

4708-21-402-003

Classification of Property: Real 

Commercial

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

371500

Current Taxable Value as established by the Board of Review:

371500

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

100000

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

Page 3

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

ORLENE HAWKS

DIRECTOR

50000

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

Parcel Number:

4708-21-402-004

Classification of Property: Real 

Commercial

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

25700

Current Taxable Value as established by the Board of Review:

25700

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

20000

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

10000

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

Parcel Number:

4708-21-401-008

Classification of Property: Real 

Commercial

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

499800

Current Taxable Value as

Page 4

STATE

Page 5

ST

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