Lowes Home Centers Inc, Petitioner Vs. Township Of Clinton, Respondent

Page 1

STATE OF MICHIGAN 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MICHIGAN TAX TRIBUNAL 

 

 

 

LOWE’S HOME CENTERS, INC., 

 

 

 

Petitioner, 

 

v 

 

CLINTON TOWNSHIP, 

 

 

 

Respondent. 

 

 

 

Docket No. 25-002239 

 

 

_____________________________________________________________________________/ 

 

JACKIE J. COOK (P68781) 

DANIEL L. STANLEY (P57052) 

HONIGMAN LLP 

Attorneys for Petitioner 

2290 First National Bldg. 

660 Woodward Avenue 

Detroit, MI 48226-3506 

(313) 465-7270 

 

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, MI 48302 

(248) 731-3089 

_____________________________________________________________________________/ 

 

 

RESPONDENT’S ANSWER TO PETITIONER’S MOTION TO AMEND 

PETITION TO CONTEST 2026 TAXABLE VALUE ONLY 

 

Respondent, Clinton Township, by and through its attorneys, Hallahan & Associates, P.C., 

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

1. 

Respondent admits the allegations in Paragraph 1. 

2. 

Respondent denies the allegations in Paragraph 2, including subparagraphs (a)-(d), 

for the reason that the same are untrue. In further answer, the taxable value does not exceed 

permitted amounts by the Michigan Constitution and/or applicable statues, does not exceed the 

percentage of true cash value permitted by law, was correctly determined and is based upon correct

Page 2

2

application of proper principles, and the taxable value and Respondent’s mode of assessment are 

uniform, non-discriminatory and constitutional. 

3. 

Respondent acknowledges the relief requested by Petitioner in the final paragraph 

of the Motion but denies that Petitioner is entitled to the requested relief due to the statements in 

the preceding paragraphs and because Petitioner’s Motion fails to state a claim upon which 

relief can be granted insofar as Petitioner has not provided any reasons why it contends the 

2026 taxable value of the subject property is incorrect or otherwise fails to comply with MCL 

211.27a or other applicable law. The subject property’s 2026 taxable value is equal to or less 

than 50% of its true cash value and the subject property’s 2026 taxable value does not exceed the 

applicable inflation rate multiplier.1 

4. 

Respondent incorporates by reference the affirmative defenses set forth in its 

Answer to Petition herein. 

WHEREFORE, Respondent, Clinton Township requests the Tribunal enter an Order: 

(A) Denying Petitioner’s Motion to Amend and dismissing the appeal for failure to state a 

claim upon which relief can be granted; OR 

(B) Requiring Petitioner provide the basis for why it contends the subject property’s 

2026 taxable value is incorrect or otherwise fails to comply with applicable law 

when Petitioner has not protested the subject property’s 2026 true cash value. 

 

 

 

1 The subject property’s 2025 taxable value was set at $3,600,777.

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3

HALLAHAN & ASSOCIATES, P.C. 

 

/s/ Laura M. Hallahan______________ 

LAURA M. HALLAHAN (P42101) 

SETH A. O’LOUGHLIN (P80257) 

KELSEA M. MELCHER (P85821) 

Attorneys for Respondent 

1750 S. Telegraph Road, Suite 202 

Bloomfield Hills, MI 48302 

Dated: May 11, 2026 

(248) 731-3089 

 

 

 

 

 

PROOF OF SERVICE 

 

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

Petitioner’s Motion to Amend to: 

 

 

 

 

 

 

Jackie J. Cook 

 

 

 

 

 

jcook@honigman.com 

 

Daniel L. Stanley 

dstanley@honigman.com 

 

I declare that the statement above is true to the best of my information, knowledge and belief. 

 

 

 

/s/ Holly McIntyre_____________ 

Dated: May 11, 2026 

Holly McIntyre

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Page 1

1 of 1

Docket #: 25-002239

Party Filing Document

Party Filing Document: 

 Respondent

 Respondent

 

 

If 'other', Identify: 

File

Document Type: 

 

 

fuFile:

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Page 1

STATE OF MICHIGAN 

DEPARTMENT OF LICENSING & REGULATORY AFFAIRS 

MICHIGAN TAX TRIBUNAL 

Lowe’s Home Centers, Inc., 

Petitioner, 

MTT Docket No. 25-002239 

v 

Clinton Twp., 

Respondent. 

Jackie J. Cook (P68781) 

Daniel L. Stanley (P57052) 

Honigman LLP 

Attorneys for Petitioner 

2290 First National Bldg. 

660 Woodward Avenue 

Detroit, MI 48226-3506 

(313) 465-7270 

jcook@honigman.com

dstanley@honigman.com

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, MI 48302 

(248) 731-3089 

lhallahan@hallahanlaw.com

soloughlin@hallahanlaw.com

kmelcher@hallahanlaw.com

Motion to Amend Petition to Contest 

2026 Taxable Value 

Petitioner, Lowe's Home Centers, Inc., through its attorneys, Honigman LLP, moves to 

amend the Petition in this matter to include the following: 

1.

In 2026, Respondent determined the taxable value of Petitioner’s Property 

to be $3,697,997 and Respondent assessed Petitioner’s Property at $4,542,100, which will result 

in a state equalized value of the same amount, based upon the tentative equalization factor. 

2.

The 2026 taxable value imposed on Petitioner’s Property and the taxes to 

be levied and collected thereon are invalid and unlawful for the reasons that: 

(a) 

The 2026 taxable value exceeds the amounts permitted by the Michigan 

Constitution and applicable statutes;

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75460826.1 

(b) 

The 2026 taxable value, is at a higher percentage of true cash value than 

permissible under the Michigan Constitution and applicable statutes; 

(c) 

The 2026 taxable value is 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 taxable value discriminates against Petitioner and denies Petitioner its 

constitutional rights to uniformity, equal protection, and due process of law. 

WHEREFORE, Petitioner moves that this Motion be granted, and Petitioner requests that 

the Tribunal enter an Order: (i) reducing the 2026 taxable value from $3,697,997 to $2,300,000; 

(ii) requiring payment to Petitioner of the refunds attributable to such reductions, plus interest and 

costs; and (iii) awarding Petitioner any other relief to which it is entitled. 

Dated: May 7, 2026 

Respectfully submitted, 

Honigman LLP 

Attorneys for Petitioner 

By: _______________________________________ 

Jackie J. Cook (P68781) 

Daniel L. Stanley (P57052) 

2290 First National Bldg. 

660 Woodward Avenue 

Detroit, MI 48226-3506 

(313) 465-7270 

jcook@honigman.com

dstanley@honigman.com

Page 3

75460826.1 

STATE OF MICHIGAN 

DEPARTMENT OF LICENSING & REGULATORY AFFAIRS 

MICHIGAN TAX TRIBUNAL 

Lowe’s Home Centers, Inc., 

Petitioner, 

MTT Docket No. 25-002241 

v 

Clinton Twp., 

Respondent. 

Jackie J. Cook (P68781) 

Daniel L. Stanley (P57052) 

Honigman LLP 

Attorneys for Petitioner 

2290 First National Bldg. 

660 Woodward Avenue 

Detroit, MI 48226-3506 

(313) 465-7270 

jcook@honigman.com

dstanley@honigman.com

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, MI 48302 

(248) 731-3089 

lhallahan@hallahanlaw.com

soloughlin@hallahanlaw.com

kmelcher@hallahanlaw.com

Proof of Service

Lisa Joseph affirms that on May 7, 2026 she served a copy of Petitioner's Motion to Amend 

Petition to Contest 2026 Taxable Value and this Proof of Service in connection with the above-

entitled cause upon the following: 

Laura M. Hallahan (P42101) 

Seth A. O’Loughlin (P80257) 

Kelsea M. Melcher (P85821) 

Hallahan & Associates, P.C. 

Attorneys for Respondent 

lhallahan@hallahanlaw.com

soloughlin@hallahanlaw.com

kmelcher@hallahanlaw.com

via electronic mail. 

/s/ Lisa Joseph___________________________ 

 Dated: May 7, 2026_____ 

Lisa Joseph

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Page 1

1 of 1

Docket #: 25-002239

Party Filing Document

Party Filing Document: 

 Petitioner

 Petitioner

 

 

If 'other', Identify: 

File

Document Type: 

 

 

fuFile:

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Page 1

STATE OF MICHIGAN 

MICHIGAN TAX TRIBUNAL 

 

Lowe’s Home Centers, Inc., 

 

 

 

Petitioner, 

 

v 

 

Clinton Township, 

 

 

 

Respondent. 

 

 

 

MTT Docket No. 25-002239 

 

 

 

_____________________________________________________________________________/ 

 

MICHAEL B. SHAPIRO (P20282) 

DANIEL L. STANLEY (P57052) 

HONIGMAN LLP 

Attorneys for Petitioner 

39400 Woodward Avenue, Suite 101 

Bloomfield Hills, MI 48304-5151 

(313) 465-7622 

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, MI 48302 

(248) 731-3089 

_____________________________________________________________________________/ 

 

 

JOINT MOTION TO HOLD APPEAL IN ABEYANCE PENDING 

MTT DOCKET NO. 24-001270 

 

The parties, by and through their respective counsel, state the following in support of the 

above captioned Motion: 

1. 

The above captioned appeal concerns the 2025 valuation of the big box store 

commonly known as Lowe’s – Parcel No. 16-11-27-403-008 - located in Macomb County. 

2. 

With the exception of the tax year at issue, the parties, property, and issues raised 

in the above captioned appeal are, based on the pleadings, in essence identical to those at issue in 

MTT Docket No. 24-001270 – an appeal concerning the 2024 tax year. 

3. 

The above captioned 2025 appeal is ready to be placed on a Prehearing General 

Call and Order of Procedure.

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2

4. 

However, as of the filing of the above captioned Motion, the 2024 matter (MTT 

Docket No. 24-001270) has not yet been resolved. A Prehearing Conference is scheduled for 

November 17-26, 2025, at which time the 2024 matter will be scheduled for hearing. Based on 

the availability of the parties’ expert witnesses, the parties expect the 2024 matter will not be set 

for hearing until early 2026. Accordingly, a Final Opinion and Judgment will likely not be 

rendered until Summer 2026 at the earliest. 

5. 

A Final Opinion and Judgment from the Tribunal regarding MTT Docket No. 24-

001270 could impact this 2025 appeal and the parties’ desire to proceed with this appeal. Thus, it 

could potentially be a waste of time and resources for the parties and the Tribunal to proceed with 

the above captioned appeal when the prior 2024 appeal remains pending. 

6. 

To proceed with this case before a resolution regarding MTT Docket No. 24-

001270 has been reached would likely not constitute an efficient administration of justice. 

7. 

Proceeding with the above captioned appeal will require the parties and the 

Tribunal to expend substantial resources which may ultimately be unnecessary. Placing the above 

captioned appeal in abeyance at this juncture before substantial time and resources have been spent 

– including, but not limited to, the preparation of prehearing statements and valuation disclosures 

– is in the interest of efficiency to all parties involved and judicial economy. 

8. 

As evidenced above, there is good cause for granting this Motion to hold the above 

captioned appeal in abeyance pending the resolution of its 2024 matter, MTT Docket No. 24-

001270. 

WHEREFORE, the parties respectfully request the Tribunal enter an Order holding the 

above captioned appeal in abeyance pending the resolution of MTT Docket No. 24-001270.

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3

Respectfully submitted, 

HONIGMAN LLP 

 

/s/ Daniel L. Stanley (w/ consent)________ 

MICHAEL B. SHAPIRO (P20282) 

DANIEL L. STANLEY (P57052) 

Attorneys for Petitioner 

39400 Woodward Avenue, Suite 101 

Bloomfield Hills, MI 48304-5151 

(313) 465-7622 

 

 

Dated: October 21, 2025 

HALLAHAN & ASSOCIATES, P.C. 

 

/s/ Laura M. Hallahan______________ 

LAURA M. HALLAHAN (P42101) 

SETH A. O’LOUGHLIN (P80257) 

KELSEA M. MELCHER (P85821) 

Attorneys for Respondent 

1750 S. Telegraph Road, Suite 202 

Bloomfield Hills, MI 48302 

(248) 731-3089 

 

Dated: October 21, 2025

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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 

Lowe’s Home Centers Inc, 

MICHIGAN TAX TRIBUNAL 

 

Petitioner, 

 

 

v 

 

MTT Docket No. 25-002239 

 

Clinton Township, 

 

Presiding Judge 

Respondent. 

 

Patricia L. Halm 

 

ORDER GRANTING JOINT MOTION TO HOLD CASE IN ABEYANCE 

 

On October 21, 2025, the parties filed a joint motion requesting that the Tribunal hold 

this case in abeyance pending resolution of MTT Docket No. 24-001270, which is 

currently pending before the Tribunal. In the motion, the parties state that except for the 

tax year at issue, the above-mentioned case pertains to the same parties, property, and 

claims as the subject appeal, and its resolution could impact the proceedings in this 

matter. MTT Docket No. 24-001270 will not be scheduled for a hearing until early 2026, 

and a Final Opinion and Judgment will likely not be issued until Summer 2026 at the 

earliest. Proceeding in this matter could waste time and resources for both the parties 

and the Tribunal while MTT Docket No. 24-001270 remains pending. 

 

The Tribunal has considered the motion and the case file and finds that placing this 

case in abeyance pending resolution of MTT Docket No. 24-001270 will facilitate the 

efficient administration of justice, as that resolution may have a direct bearing on the 

outcome of the instant appeal. Therefore, 

 

IT IS ORDERED that the Joint Motion to Hold Case in Abeyance is GRANTED. 

 

IT IS FURTHER ORDERED that the parties shall notify the Tribunal in writing within 28 

days of the resolution of MTT Docket No. 24-001270 as to the need for further 

proceedings in this matter. 

 

Entered: October 22, 2025 

 

 

By _____________________________ 

cs 

 

PROOF OF SERVICE 

 

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

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

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

representatives. 

 

By: Tribunal Clerk

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Page 1

STATE OF MICHIGAN 

MICHIGAN TAX TRIBUNAL 

 

Lowe’s Home Centers, Inc., 

 

 

 

Petitioner, 

 

v 

 

Clinton Township, 

 

 

 

Respondent. 

 

 

 

MTT Docket No. 25-002239 

 

 

 

_____________________________________________________________________________/ 

 

MICHAEL B. SHAPIRO (P20282) 

DANIEL L. STANLEY (P57052) 

HONIGMAN LLP 

Attorneys for Petitioner 

39400 Woodward Avenue, Suite 101 

Bloomfield Hills, MI 48304-5151 

(313) 465-7622 

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, MI 48302 

(248) 731-3089 

_____________________________________________________________________________/ 

 

 

JOINT MOTION TO HOLD APPEAL IN ABEYANCE PENDING 

MTT DOCKET NO. 24-001270 

 

The parties, by and through their respective counsel, state the following in support of the 

above captioned Motion: 

1. 

The above captioned appeal concerns the 2025 valuation of the big box store 

commonly known as Lowe’s – Parcel No. 16-11-27-403-008 - located in Macomb County. 

2. 

With the exception of the tax year at issue, the parties, property, and issues raised 

in the above captioned appeal are, based on the pleadings, in essence identical to those at issue in 

MTT Docket No. 24-001270 – an appeal concerning the 2024 tax year. 

3. 

The above captioned 2025 appeal is ready to be placed on a Prehearing General 

Call and Order of Procedure.

Page 2

2

4. 

However, as of the filing of the above captioned Motion, the 2024 matter (MTT 

Docket No. 24-001270) has not yet been resolved. A Prehearing Conference is scheduled for 

November 17-26, 2025, at which time the 2024 matter will be scheduled for hearing. Based on 

the availability of the parties’ expert witnesses, the parties expect the 2024 matter will not be set 

for hearing until early 2026. Accordingly, a Final Opinion and Judgment will likely not be 

rendered until Summer 2026 at the earliest. 

5. 

A Final Opinion and Judgment from the Tribunal regarding MTT Docket No. 24-

001270 could impact this 2025 appeal and the parties’ desire to proceed with this appeal. Thus, it 

could potentially be a waste of time and resources for the parties and the Tribunal to proceed with 

the above captioned appeal when the prior 2024 appeal remains pending. 

6. 

To proceed with this case before a resolution regarding MTT Docket No. 24-

001270 has been reached would likely not constitute an efficient administration of justice. 

7. 

Proceeding with the above captioned appeal will require the parties and the 

Tribunal to expend substantial resources which may ultimately be unnecessary. Placing the above 

captioned appeal in abeyance at this juncture before substantial time and resources have been spent 

– including, but not limited to, the preparation of prehearing statements and valuation disclosures 

– is in the interest of efficiency to all parties involved and judicial economy. 

8. 

As evidenced above, there is good cause for granting this Motion to hold the above 

captioned appeal in abeyance pending the resolution of its 2024 matter, MTT Docket No. 24-

001270. 

WHEREFORE, the parties respectfully request the Tribunal enter an Order holding the 

above captioned appeal in abeyance pending the resolution of MTT Docket No. 24-001270.

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3

Respectfully submitted, 

HONIGMAN LLP 

 

/s/ Daniel L. Stanley (w/ consent)________ 

MICHAEL B. SHAPIRO (P20282) 

DANIEL L. STANLEY (P57052) 

Attorneys for Petitioner 

39400 Woodward Avenue, Suite 101 

Bloomfield Hills, MI 48304-5151 

(313) 465-7622 

 

 

Dated: October 21, 2025 

HALLAHAN & ASSOCIATES, P.C. 

 

/s/ Laura M. Hallahan______________ 

LAURA M. HALLAHAN (P42101) 

SETH A. O’LOUGHLIN (P80257) 

KELSEA M. MELCHER (P85821) 

Attorneys for Respondent 

1750 S. Telegraph Road, Suite 202 

Bloomfield Hills, MI 48302 

(248) 731-3089 

 

Dated: October 21, 2025

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Page 1

RECEIVED 

JUL 1-8 2025 

MICHIGAN TAX TRIBUNAL 

STATE OF MICHIGAN 

DEPARTMENT OF LICENSING & REGULATORY AFFAIRS 

MICHIGAN TAX TRIBUNAL 

LOWE’S HOME CENTERS, INC., 

Petitioner, 

Docket No. 25-002239 

v 

Parcel No. 16-11-27-403-008 

CLINTON TOWNSHIP, 

Respondent. 

/ 

MICHAEL B. SHAPIRO (P20282) 

LAURA M. HALLAHAN (P42101) 

JACKIE J. COOK (P68781) 

SETH A. O'LOUGHLIN (P80257) 

HONIGMAN LLP 

KELSEA A. MELCHER (P85821) 

Attorneys for Petitioner 

HALLAHAN & ASSOCIATES, P.C. 

39400 Woodward Avenue, Suite 101 

Attorneys for Respondent 

Bloomfield Hills, M1 48304-5151 

1750 S. Telegraph Road, Suite 202 

(313) 465-7622 

Bloomfield Hills, MI 48302 

(248) 731-3089 

ANSWER TO PETITION 

AND 

AFFIRMATIVE DEFENSES 

ANSWER 

Respondent, Clinton Township, by and through its attorneys, Hallahan & Associates, P.C., 

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

1. 

Respondent neither admits nor denies the allegations in Paragraph 1 as Petitioner’s 

filings and the Tribunal’s Orders speaks for themselves. 

2. 

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

Page 2

3. 

Respondent admits the allegations in Paragraph 3 as to parcel number and parcel 

location. Respondent lacks the information and knowledge necessary to respond to the remainder 

of the allegations set forth in Paragraph 3 and, therefore, leaves Petition to its proofs. 

4. 

Respondent admits the allegations in Paragraph 4 as it is the entity that assesses and 

collects property taxes with relation to the parcel identified in the Petition. 

5. 

Respondent admits the allegations in Paragraph 5 as to the stated values. 

6. 

Respondent admits the allegations in Paragraph 6. 

7. 

Upon information and belief, Respondent admits the allegations in Paragraph 7. 

8. 

Respondent lacks knowledge or information sufficient to form a belief as to the 

truth of the allegations contained in Paragraph 8 and, therefore, leaves Petitioner to its proofs. 

9. 

Respondent acknowledges the issues raised by Petitioner in Paragraph 9 but denies 

that Petitioner’s claims have merit and denies that Petitioner is entitled to any relief. 

10. 

Respondent acknowledges Petitioner’s belief as to a dispute relative to the value of 

a loss but denies that such a loss has occurred. 

11. 

Respondent neither admits nor denies the allegations in Paragraph 11 as the General 

Property Tax Act speaks for itself. 

12. 

Respondent denies the allegations in Paragraph 12, including subparagraphs (a)- 

(d), for the reason that the same are untrue. 

In further answer, the assessed, state equalized and/or 

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

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

Page 3

13. 

Respondent acknowledges the relief requested by Petitioner in the final paragraph 

of the Petition but denies that Petitioner is entitled to the requested relicf due to the statements in 

the above Paragraphs. 

WHEREFORE, Respondent, Clinton Township, 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. 

HALLAHAN & ASSOCIATES, P.C. 

/s/Laura M. Hallahan 

LAURA M. HALLAHAN (P42101) 

SETH A. O'LOUGHLIN 

(P80257) 

Attorneys for Respondent 

1750 S. Telegraph Road, Suite 202 

Bloomfield Hills, MI 48302 

Dated: July 14, 2025 

(248) 731-3089 

AFFIRMATIVE DEFENSES 

Respondent, Clinton Township, 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).

Page 4

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. 

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

Page 5

HAL

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Page 1

RECEIVED &; 

JUN 112025 © 2 

STATE OF MICHIGAN 

N TAX TRIBUNAL 

DEPARTMENT OF LICENSING & REGULATORY AFFATRECHIGA 

MICHIGAN TAX TRIBUNAL 

Lowe's Home Centers, Inc., 

Petitioner, 

v. 

MTT Docket No. 25-002239 

Parcel No. 16-11-27-403-008 

Clinton Twp., 

Respondent. 

Michael B. Shapiro (P20282) 

Laura M. Hallahan (P42101) 

Jackie J. Cook (P68781) 

Seth A. O’Loughlin (P80257) 

Honigman LLP 

Kelsea A. Melcher (P85821) 

Attorneys for Petitioner 

Hallahan & Associates, P.C. 

39400 Woodward Avenue, Suite 101 

Attorneys for Respondent 

Bloomfield Hills, MI 48304-5151 

1750 S. Telegraph Rd., Suite 202 

(313) 465-7622 

Bloomfield Hills, MI 48302 

mshapiro@honigman.com 

(248) 731-3089 

jcook@honigman.com 

Ihallahan@hallahanlaw.com 

soloughlin@hallahanlaw.com 

kmelcher@hallahanlaw.com 

Proof of Service 

Lisa Joseph states that she is employed by Honigman LLP, attorneys for Petitioner, and 

that on June 11, 2025, she did serve a copy of Petitioner's Entire Tribunal Property Tax Petition, 

with docket number, upon the parties named on the attached list. 

Dated: June 11, 2025 

Lisa Joseph

Page 2

BY CERTIFIED UNITED STATES MAIL, RETURN RECEIPT REQUESTED: 

CLERK 

CLINTON TWP. - MACOMB 

40700 ROMEO PLANK ROAD 

CLINTON TWP., MI 48038-2917 

ASSESSOR 

CLINTON TWP. - MACOMB 

40700 ROMEO PLANK ROAD 

CLINTON TWP., MI 48038-2917 

AND BY FIRST-CLASS UNITED STATES MAIL: 

CLERK 

MACOMB COUNTY 

ATTN: F. KRYCIA ADM BLDG. 

1 S. MAIN ST., 8TH FLOOR 

MT. CLEMENS, MI 48043 

DIRECTOR OF EQUALIZATION 

MACOMB COUNTY 

ATTN: F. KRYCIA ADM BLDG. 

1 S. MAIN ST., 8TH FLOOR 

MT. CLEMENS, MI 48043 

SECRETARY OF SCHOOL BOARD 

CLINTONDALE COMMUNITY SCHOOLS 

35100 LITTLE MACK AVENUE 

CLINTON TWP., MI 48035-2633 

STATE TREASURER 

MICHIGAN DEPARTMENT OF TREASURY 

TREASURY BUILDING 

430 W. ALLEGAN ST. 

LANSING, MI 48922 

25-0092

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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

Lowes Home Centers Inc, 

Petitioner,

 MICHIGAN TAX TRIBUNAL

v

MTT Docket No.: 25-002239

Township Of Clinton, 

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 16, 2025

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

25-0013 

60867893.1 

STATE OF MICHIGAN 

DEPARTMENT OF LICENSING & REGULATORY AFFAIRS 

MICHIGAN TAX TRIBUNAL 

Lowe's Home Centers, Inc., 

Petitioner, 

v. 

Clinton Twp., 

Respondent. 

MTT Docket No. 25-002239 

Parcel No. 16-11-27-403-008 

Michael B. Shapiro (P20282) 

Jackie J. Cook (P68781) 

Honigman LLP 

Attorneys for Petitioner 

39400 Woodward Avenue, Suite 101 

Bloomfield Hills, MI 48304-5151 

(313) 465-7622 

mshapiro@honigman.com

jcook@honigman.com

Laura M. Hallahan (P42101) 

Seth A. O’Loughlin (P80257) 

Kelsea A. Melcher (P85821) 

Hallahan & Associates, P.C. 

Attorneys for Respondent 

1750 S. Telegraph Rd., Suite 202 

Bloomfield Hills, MI 48302 

(248) 731-3089 

lhallahan@hallahanlaw.com

soloughlin@hallahanlaw.com

kmelcher@hallahanlaw.com

Entire Tribunal Property Tax Petition 

Lowe's Home Centers, Inc. (“Petitioner”), through its attorneys, Honigman LLP, says: 

1.

Petitioner hereby files this Entire Tribunal Property Tax Petition pursuant to and as 

required by Michigan Tax Tribunal Order Severing 2025 Tax Year and Assigning it to Docket No. 

25-002239, dated June 3, 2025. 

2.

Petitioner's principal office address is 1000 Lowe's Blvd., Mooresville, NC 28177. 

3.

Petitioner is a party in interest with respect to property taxes on tax parcel number 

16-11-27-403-008 ("Petitioner's Property"), with an address of 35115 Gratiot Ave., Clinton Twp., 

located in Macomb County, Michigan.

Page 2

2 

60867893.1 

4.

Respondent, Clinton Twp., assesses and collects property taxes on Petitioner's 

Property. 

5.

Respondent’s March Board of Review set the 2025 taxable value of Petitioner's 

Property at $3,600,777 and set the 2025 assessed value of Petitioner's Property at $4,110,100, 

which will result in a state equalized value in the same amount based upon the tentative 

equalization factor. 

6.

Petitioner's Property is classified as commercial real. 

7.

Petitioner's Property is presently used or available for use for retail purposes. 

8.

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

retail purposes. 

9.

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

value and (d) uniformity. 

10.

At this time, Petitioner believes, as it relates to taxable value, that there is a dispute 

relative to the value of a loss. 

11.

A Board of Review protest was not required for Petitioner’s Property. 

12.

The 2025 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 2025 assessment, including state equalized value and/or taxable value, 

exceeds the amount permitted by the Michigan Constitution and applicable 

statutes;

Page 3

3 

60867893.1 

(b)

The 2025 assessment, including state equalized value and/or taxable value, 

is at a higher percentage of true cash value than permissible under the 

Michigan Constitution and applicable statutes; 

(c)

The 2025 assessment, including taxable value and/or state equalized value, 

is 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 2025 assessment, including state equalized value and/or taxable 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. 

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

2025 taxable value of Petitioner's Property from $3,600,777 to $2,407,000; (ii) reducing the 2025 

assessed value and state equalized value of Petitioner's Property from $4,110,100 to $2,407,000; 

(iii) requiring payment to Petitioner of the refunds attributable to such reductions, plus interest and 

costs; and (iv) awarding Petitioner any other relief to which it is entitled. 

Dated: June 11, 2025 

Respectfully submitted, 

HONIGMAN LLP 

Attorneys for Petitioner 

By: _______________________________________ 

Michael B. Shapiro (P20282) 

39400 Woodward Avenue, Suite 101 

Bloomfield Hills, MI 48304-5151 

(313) 465-7622 

mshapiro@honigman.com

Page 4

4 

60867893.1 

Dated: June 11, 2025 

HONIGMAN LLP 

Attorneys for Petitioner 

By: _______________________________________ 

Jackie J. Cook (P68781) 

39400 Woodward Avenue, Suite 101 

Bloomfield Hills, MI 48304-5151 

(248) 566-8474 

jcook@honigman.com

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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 

Lowes Home Centers Inc, 

MICHIGAN TAX TRIBUNAL 

 

Petitioner, 

 

 

v 

 

MTT Docket No. 24-001270 

 

 

 

 

 

 

 

 & 25-002239 

 

Clinton Township, 

 

Presiding Judge 

Respondent. 

 

Jason C. Grinnell 

 

ORDER GRANTING PETITIONER’S MOTION TO AMEND 

 

ORDER SEVERING 2025 TAX YEAR AND ASSIGNING IT TO 

DOCKET NUMBER 25-002239 

 

On May 5, 2025, Petitioner filed a motion requesting that the Tribunal permit it to amend 

the petition filed in this case to include tax year 2025. 

 

On May 27, 2025, Respondent filed a response to the motion. In the response, 

Respondent states that it opposes Petitioner’s motion. Further, Respondent requests 

the severance of tax year 2025 because valuation disclosures are due to be filed on 

July 21, 2025. 

 

The Tribunal has considered the motion, response, and the case file and finds that 

Petitioner timely filed its Motion to Amend, included the necessary information and filing 

fee, and otherwise met all requirements set forth in MCL 205.737 and MCL 205.735a. 

Due to the stage in which this case is at, however, and in the interest of judicial 

efficiency, the 2025 tax year shall be severed from this case and assigned to a new 

docket number. Therefore, 

 

IT IS ORDERED that Petitioner’s Motion to Amend is GRANTED. 

 

IT IS FURTHER ORDERED that Petitioner’s assessment appeal for the 2025 tax year is 

SEVERED and ASSIGNED to Docket No. 25-002239. 

 

IT IS FURTHER ORDERED that Petitioner shall file a petition for the 2025 tax year 

within 21 days of the entry of this Order. The petition shall note the docket number 

assigned by the Tribunal for the 2025 tax year and if filed utilizing the Tribunal’s e-filing 

system, must be filed on the assigned 2025 docket as a “Severed Petition.”1 

 

1 Alternatively, the petition may be downloaded from the Tribunal’s website and mailed to the Tribunal via 

United States Postal Service at: Michigan Tax Tribunal, PO BOX 30232, Lansing, MI 48909. The petition 

may also be delivered to the Tribunal via overnight carrier (UPS, FedEx, or DHL) at: Michigan Tax 

Tribunal, 2nd Floor MTT, 2407 N. Grand River Avenue, Lansing, MI 48933.

Page 2

MTT Docket No. 24-001270 & 25-002239 

Page 2 of 2 

 

Failure to comply with this Order may result in Petitioner being held in default, as 

provided by TTR 237. 

 

 

Entered: June 3, 2025 

 

 

By _______________________________ 

bw 

 

 

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.