Record Finder / 25-002450-TT
Michigan
M & H LeBeau Holdings LLC, Petitioner Vs. Township Of Clinton, Respondent
- Petitioner
- M & H LeBeau Holdings LLC
- Respondent
- Township Of Clinton
Case overview
- Docket number
- 25-002450-TT
- Status
- Abeyance
- CaseType
- ET Property
- Division
- ET
- County
- Macomb
- Judge
- No judge assigned
Docket history
| Line # | Subject | Filer | Line Ref | Enter Date/Post Mark | Fee | Related Item |
|---|---|---|---|---|---|---|
| 14 | Denied | PET | 8 | 10/20/2025 | Not recorded | Download |
| 13 | Order Denying Motion | Not recorded | 8 | 10/20/2025 | Not recorded | Download |
| 12 | Granted | PET | 7 | 10/20/2025 | Not recorded | Download |
| 11 | Order granting Motion. | Not recorded | 7 | 10/20/2025 | Not recorded | Download |
| 10 | Refund Issued | RESP | 8 | 10/17/2025 | ($50.00) | Download |
| 9 | Refund Request | RESP | Not recorded | 10/13/2025 | Not recorded | Download |
| 8 | Motion for Abeyance was received. | PET | Not recorded | 10/13/2025 | $50.00 | Download |
| 7 | Motion for Abeyance was received. | PET | Not recorded | 10/07/2025 | $50.00 | Download |
| 6 | Answer was received | Not recorded | Not recorded | 08/05/2025 | Not recorded | Download |
| 5 | ET Case Info Sheet | Not recorded | Not recorded | 08/05/2025 | Not recorded | Download |
| 4 | Notice of Docket Number ET | Not recorded | Not recorded | 07/14/2025 | Not recorded | Download |
| 3 | Proof of service of petition was received. | PET | Not recorded | 07/08/2025 | Not recorded | Download |
| 2 | A petition has been filed. | PET | Not recorded | 07/08/2025 | Not recorded | Download |
| 1 | Order Severing from 24-001837 | Not recorded | Not recorded | 06/17/2025 | Not recorded | Download |
Documents
Joint Motion for Abeyance.pdfRead complete document text →
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STATE OF MICHIGAN MICHIGAN TAX TRIBUNAL M & H LeBeau Holdings LLC, Petitioner, v Clinton Township, Respondent. Docket No. 25-002450 _____________________________________________________________________________/ JOSHUA T. SHILLAIR (P72674) COLLIERS INTERNATIONAL Attorney for Petitioner 400 W. 4th Street, Suite 350 Royal Oak, MI 48067 (248) 226-1632 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. 24-001837 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 Parcel No. 16-11-07- 126-027 - 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. 24-001837 – 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. 24-001837) has not yet been resolved. A Prehearing Conference is scheduled for March 16-31, 2026, 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- 001837 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- 001837 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- 001837. WHEREFORE, the parties respectfully request the Tribunal enter an Order holding the above captioned appeal in abeyance pending the resolution of MTT Docket No. 24-001837.
Page 3
3 Respectfully submitted, COLLIERS INTERNATIONAL /s/ Jay A. Schwartz________________ JOSHUA T. SHILLAIR (P72674) Attorney for Petitioner 400 W. 4th Street, Suite 350 Royal Oak, MI 48067 (248) 226-1632 Dated: October 13, 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 13, 2025
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25-002450 Abeyance_joint motion.pdfRead complete document text →
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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 M & H LeBeau Holdings LLC, MICHIGAN TAX TRIBUNAL Petitioner, v MTT Docket No. 25-002450 Clinton Township, Presiding Judge Respondent. Patricia L. Halm ORDER GRANTING OCTOBER 7, 2025 JOINT MOTION TO HOLD CASE IN ABEYANCE ORDER DENYING OCTOBER 13, 2025 JOINT MOTION TO HOLD CASE IN ABEYANCE On October 7, 2025, the parties filed a joint motion requesting that the Tribunal hold this case in abeyance pending resolution of Docket No. 24-001837, which is currently pending before the Tribunal. In the motion, the parties state that, “[w]ith 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. 24-001837 . . . .” On October 13, 2025, the parties filed a second joint motion requesting that the Tribunal hold this case in abeyance pending resolution of Docket No. 24-001837. This motion was signed on behalf of Petitioner by Jay Schwartz, while indicating that Petitioner’s attorney is Joshua Shillair. Also on October 13, 2025, Respondent filed a request for a refund of the motion fee paid for the second motion for abeyance, acknowledging that this motion was a duplicate. The Tribunal has considered the motions and the case file and finds that placing this case in abeyance pending resolution of Docket No. 24-001837 will facilitate the efficient administration of justice, as that resolution may have a direct bearing on the outcome of the instant appeal. The Tribunal further finds that the October 7, 2025 Motion for Abeyance shall be granted, and the October 13, 2025 motion shall be denied as duplicative. Therefore, IT IS ORDERED that the October 7, 2025 Joint Motion to Hold Case in Abeyance is GRANTED. IT IS ORDERED that the October 13, 2025 Joint Motion to Hold Case in Abeyance is GRANTED.
Page 2
MTT Docket No. 25-002450 Page 2 of 2 IT IS FURTHER ORDERED that the parties shall notify the Tribunal in writing within 28 days of the resolution of Docket No. 24-001837 as to the need for further proceedings in this matter. Entered: October 20, 2025 By _____________________________ kac/jcr 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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25-002450 Joint Motion for Abeyance Fully Executed.pdfRead complete document text →
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STATE OF MICHIGAN MICHIGAN TAX TRIBUNAL M & H LeBeau Holdings LLC, Petitioner, v Clinton Township, Respondent. Docket No. 25-002450 _____________________________________________________________________________/ JOSHUA T. SHILLAIR (P72674) COLLIERS INTERNATIONAL Attorney for Petitioner 400 W. 4th Street, Suite 350 Royal Oak, MI 48067 (248) 226-1632 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. 24-001837 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 Parcel No. 16-11-07- 126-027 - 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. 24-001837 – 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. 24-001837) has not yet been resolved. A Prehearing Conference is scheduled for March 16-31, 2026, 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- 001837 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- 001837 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- 001837. WHEREFORE, the parties respectfully request the Tribunal enter an Order holding the above captioned appeal in abeyance pending the resolution of MTT Docket No. 24-001837.
Page 3
3 Respectfully submitted, COLLIERS INTERNATIONAL /s/ Joshua Shillair__________________ JOSHUA T. SHILLAIR (P72674) Attorney for Petitioner 400 W. 4th Street, Suite 350 Royal Oak, MI 48067 (248) 226-1632 Dated: October 7, 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 7, 2025
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25-002450 Abeyance_joint motion.pdfRead complete document text →
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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 M & H LeBeau Holdings LLC, MICHIGAN TAX TRIBUNAL Petitioner, v MTT Docket No. 25-002450 Clinton Township, Presiding Judge Respondent. Patricia L. Halm ORDER GRANTING OCTOBER 7, 2025 JOINT MOTION TO HOLD CASE IN ABEYANCE ORDER DENYING OCTOBER 13, 2025 JOINT MOTION TO HOLD CASE IN ABEYANCE On October 7, 2025, the parties filed a joint motion requesting that the Tribunal hold this case in abeyance pending resolution of Docket No. 24-001837, which is currently pending before the Tribunal. In the motion, the parties state that, “[w]ith 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. 24-001837 . . . .” On October 13, 2025, the parties filed a second joint motion requesting that the Tribunal hold this case in abeyance pending resolution of Docket No. 24-001837. This motion was signed on behalf of Petitioner by Jay Schwartz, while indicating that Petitioner’s attorney is Joshua Shillair. Also on October 13, 2025, Respondent filed a request for a refund of the motion fee paid for the second motion for abeyance, acknowledging that this motion was a duplicate. The Tribunal has considered the motions and the case file and finds that placing this case in abeyance pending resolution of Docket No. 24-001837 will facilitate the efficient administration of justice, as that resolution may have a direct bearing on the outcome of the instant appeal. The Tribunal further finds that the October 7, 2025 Motion for Abeyance shall be granted, and the October 13, 2025 motion shall be denied as duplicative. Therefore, IT IS ORDERED that the October 7, 2025 Joint Motion to Hold Case in Abeyance is GRANTED. IT IS ORDERED that the October 13, 2025 Joint Motion to Hold Case in Abeyance is GRANTED.
Page 2
MTT Docket No. 25-002450 Page 2 of 2 IT IS FURTHER ORDERED that the parties shall notify the Tribunal in writing within 28 days of the resolution of Docket No. 24-001837 as to the need for further proceedings in this matter. Entered: October 20, 2025 By _____________________________ kac/jcr 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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25-002450 refund granted.pdfRead complete document text →
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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 REFUND REQUEST Payee Name: ______________________________________________________________ Payee Address: ____________________________________________________________ MTT Docket No:_________ Amount of Refund Requested:$_________________________ Reason for Refund: ☐Filing/Motion Fee Overpaid ☐Duplicate Docket ☐Other _____________________________________________________________ __________________________________________________________________ Payment Information: Docket Lookup Line # of Payment: ______________________________________________ Date of Payment:____________________________________________________________ Check #:___________________________________________________________________ Validation/Confirmation #:_____________________________________________________ Requestor’s Signature:_______________________________________________________ __________________________________________________________________________ For Tribunal Use Only: Computation of Refund Amount: Amount paid: $ ____________ Granted: ☐ Amount Due: $ ____________ Denied: ☐ Amount Refunded: $ ____________ Prepared by: _____ Date: ________________ Authorized by: _____ Date: ________________ Audited/Entered by: _____ Date: ________________ Refund Denied by: ______________________ Date: ________________ Laura M. Hallahan 25-002450 $50.00 duplicate filing 8 10/13/2025 25101349526574 /s/ Laura M. Hallahan l 50.00 0 50.00 X Erica Mitchell 10-16-25 October 16, 2025 October 17, 2025
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10/17/25, 2:28 PM PayPoint Idle Timeout: 14 Refund Results Print Payment Information Application: Michigan Tax Tribunal - 8023112272 Confirmation Number: 25101349526574 Original Payment Amount: 50.00 USD Refund Information Refund Status: Payment was cancelled successfully. Result Message: Refund Confirmation Number: 25101750458389 Refund Date: 10/17/2025 Refund Amount: 50.00 USD Note: https://admin.thepayplace.com/epayadmin/refundresult.aspx?print=true 7”
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STATE OF MICHIGAN GRETCHEN WHITMER GOVERNOR DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS LANSING MARLON I. BROWN, DPA DIRECTOR MICHIGAN TAX TRIBUNAL · 611 W. OTTAWA ST., LANSING, MI 48933 · 517-335-9760 PO BOX 30232, LANSING, MI 48909 · Other Carriers: 2407 N. GRAND RIVER AVE., LANSING, MI 48906 MICHIGAN TAX TRIBUNAL REFUND REQUEST Payee Name: ______________________________________________________________ Payee Address: ____________________________________________________________ MTT Docket No:_________ Amount of Refund Requested:$_________________________ Reason for Refund: ☐Filing/Motion Fee Overpaid ☐Duplicate Docket ☐Other _____________________________________________________________ __________________________________________________________________ Payment Information: Docket Lookup Line # of Payment: ______________________________________________ Date of Payment:____________________________________________________________ Check #:___________________________________________________________________ Validation/Confirmation #:_____________________________________________________ Requestor’s Signature:_______________________________________________________ __________________________________________________________________________ For Tribunal Use Only: Computation of Refund Amount: Amount paid: $ ____________ Granted: ☐ Amount Due: $ ____________ Denied: ☐ Amount Refunded: $ ____________ Prepared by: _____ Date: ________________ Authorized by: _____ Date: ________________ Audited/Entered by: _____ Date: ________________ Refund Denied by: ______________________ Date: ________________ Laura M. Hallahan 25-002450 $50.00 duplicate filing 8 10/13/2025 25101349526574 /s/ Laura M. Hallahan l
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Joint Motion for Abeyance.pdfRead complete document text →
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STATE OF MICHIGAN MICHIGAN TAX TRIBUNAL M & H LeBeau Holdings LLC, Petitioner, v Clinton Township, Respondent. Docket No. 25-002450 _____________________________________________________________________________/ JOSHUA T. SHILLAIR (P72674) COLLIERS INTERNATIONAL Attorney for Petitioner 400 W. 4th Street, Suite 350 Royal Oak, MI 48067 (248) 226-1632 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. 24-001837 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 Parcel No. 16-11-07- 126-027 - 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. 24-001837 – 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. 24-001837) has not yet been resolved. A Prehearing Conference is scheduled for March 16-31, 2026, 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- 001837 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- 001837 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- 001837. WHEREFORE, the parties respectfully request the Tribunal enter an Order holding the above captioned appeal in abeyance pending the resolution of MTT Docket No. 24-001837.
Page 3
3 Respectfully submitted, COLLIERS INTERNATIONAL /s/ Jay A. Schwartz________________ JOSHUA T. SHILLAIR (P72674) Attorney for Petitioner 400 W. 4th Street, Suite 350 Royal Oak, MI 48067 (248) 226-1632 Dated: October 13, 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 13, 2025
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25-002450 Joint Motion for Abeyance Fully Executed.pdfRead complete document text →
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STATE OF MICHIGAN MICHIGAN TAX TRIBUNAL M & H LeBeau Holdings LLC, Petitioner, v Clinton Township, Respondent. Docket No. 25-002450 _____________________________________________________________________________/ JOSHUA T. SHILLAIR (P72674) COLLIERS INTERNATIONAL Attorney for Petitioner 400 W. 4th Street, Suite 350 Royal Oak, MI 48067 (248) 226-1632 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. 24-001837 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 Parcel No. 16-11-07- 126-027 - 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. 24-001837 – 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. 24-001837) has not yet been resolved. A Prehearing Conference is scheduled for March 16-31, 2026, 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- 001837 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- 001837 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- 001837. WHEREFORE, the parties respectfully request the Tribunal enter an Order holding the above captioned appeal in abeyance pending the resolution of MTT Docket No. 24-001837.
Page 3
3 Respectfully submitted, COLLIERS INTERNATIONAL /s/ Joshua Shillair__________________ JOSHUA T. SHILLAIR (P72674) Attorney for Petitioner 400 W. 4th Street, Suite 350 Royal Oak, MI 48067 (248) 226-1632 Dated: October 7, 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 7, 2025
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STATE OF MICHIGAN MICHIGAN TAX TRIBUNAL M & H LeBeau Holdings LLC, Petitioner, v Clinton Township, Respondent. Docket No. 25-002450 _____________________________________________________________________________/ JOSHUA T. SHILLAIR (P72674) COLLIERS INTERNATIONAL Attorney for Petitioner 400 W. 4th Street, Suite 350 Royal Oak, MI 48067 (248) 226-1632 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 _____________________________________________________________________________/ 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 admits the allegations in Paragraph 1 as to parcel number. However, Respondent lacks the information and knowledge necessary to respond to the truth of the remainder of the allegations set forth in Paragraph 1 and therefore leaves Petitioner to its proofs. 2. Respondent admits the allegations in Paragraph 2. 3. Respondent admits the allegations in Paragraph 3. 4. Respondent admits that the subject property is classified as commercial real property but lacks the knowledge and information necessary to respond to the remainder of the allegations set forth in Paragraph 4 and, therefore, leaves Petitioner to its proofs.
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Entire Tribunal Property Tax Answer Page 2 of 5 5. Respondent admits the allegations in Paragraph 5. 6. Respondent acknowledges Petitioner’s beliefs as to the issues in this appeal but denies that those issues have merit and further denies Petitioner is entitled to any relief. 7. Respondent neither admits nor denies the allegations in Paragraph 7 as MTT docket no. 24-001837 speaks for itself. 8. Respondent acknowledges Petitioner’s belief as to an issue with the 2025 tax year but denies any issue with said year. Respondent further denies that the 2025 tax year should be added to MTT docket no. 24-001837 for the reasons set forth in its June 6, 2025 response to Petitioner’s Motion to Amend in MTT docket no. 24-001837 and as the Tribunal has already ordered the 2025 tax year to proceed independently of the 2024 tax year. 9. The values for the property identified above as established by Respondent’s Board of Review are: Tax Year True Cash Value Assessed Value Taxable Value 2025 $2,597,000 $1,298,500 $1,191,939 10. Respondent contends that the values for the property identified above are: Tax Year True Cash Value State Equalized Value Taxable Value 2025 $2,597,000 $1,298,500 $1,191,939 11. The values in dispute for the property identified above are: Tax Year True Cash Value State Equalized Value Taxable Value 2025 $0 $0 $0 12. Respondent acknowledges the relief requested by Petitioner in the final paragraph of its Severed Petition but denies that Petitioner is entitled to said relief for the reasons stated in the preceding paragraphs. In further answer, the assessed, state equalized and/or taxable values do not exceed permitted amounts, do not exceed the percentage for true cash value permitted by law, were correctly determined and are based upon correct application of proper principles, and the values and Respondent’s mode of assessment are non-discriminatory and constitutional. 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.
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Entire Tribunal Property Tax Answer Page 3 of 5 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: August 5, 2025 (248) 731-3089 AFFIRMATIVE DEFENSES Respondent, Clinton Township, asserts the following affirmative defenses: 1. Petitioner fails to allege specific and sufficient facts
Page 4
Ent
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STATE OF MICHIGAN GRETCHEN WHITMER GOVERNOR DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS LANSING ORLENE HAWKS DIRECTOR Entire Tribunal Case Information Sheet - Respondent MOAHR DOCKET NO. 25-002450 Section 1: Respondent’s Contact Information Filer Type: Local Unit of Government Township Of Clinton (MACOMB) Local Unit of Government/First Name M.I. Last Name Home Address (No., Street, P.O. Box or Rural Route) City or Town State Michigan ZIP Code Telephone Number Fax Number E-mail Address (do not enter unless you want MTT to send all correspondence via e-mail) Section 2: Attorney/Authorized Representative’s Contact Information First Name Laura M.I. M Last Name Hallahan Firm Name (if any) Hallahan & Associates, P.C. 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 Electronic Signature *Typing your name below will serve as your signature Respondent or Authorized Attorney/Representative’s Signature: Kelsea M. Melcher /s/
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ET_Notice_of_Docket_Number.2025-07-14_11-55-25.0000.pdfRead complete document text →
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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 M & H LeBeau Holdings LLC, Petitioner, MICHIGAN TAX TRIBUNAL v MTT Docket No.: 25-002450 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: July 14, 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
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25-002450 Severed Petition & POS Executed.pdfRead complete document text →
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2025 Entire Tribunal Severed Property Tax Petition & Proof of Service M & H LeBeau Holdings LLC v Clinton Charter Township Parcel Number: 16-11-07-126-027 MOAHR Docket No.: 25-002450 Page 1 of 5 STATE OF MICHIGAN DEPARTMENT OF LICENSING & REGULATORY AFFAIRS MICHIGAN TAX TRIBUNAL M & H LeBeau Holdings LLC, Petitioner, v MTT Docket No. 25-002450 Clinton Charter Township, Respondent. _____________________________________________________________________________/ Colliers International By: Joshua T. Shillair, Esq. (P72674) Vice President | Tax Appeal Representative for Petitioner 400 W 4th Street, Suite 350 Royal Oak, MI 48067 O: 248-226-1632 C: 517-202-5500 F: 248-226-1633 Joshua.Shillair@Colliers.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 _____________________________________________________________________________/ PETITIONER’S SEVERED PETITION TO AMEND TO ADD 2025 TAX YEAR 1. The Petitioner in this matter, M & H LeBeau Holdings LLC, has the legal residence or principal office address of 28717 William P Rosso Highway, Chesterfield Township, MI 48047. Petitioner is a party in interest with respect to property taxes on property parcel no(s). (hereinafter referenced as the Subject Property) 16-11-07-126-027. If the Subject Property in this petition includes more than one (1) real property tax parcel, the Subject Property’s tax parcels are contiguous.
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2024 Entire Tribunal Property Tax Proof of Service M & H LeBeau Holdings LLC v Clinton Charter Township Parcel Number: 16-11-07-126-027 MOAHR Docket No.: 25-002450 Page 2 of 5 2. The Subject Property is located in Macomb County. 3. Respondent, Clinton Charter Township, assesses and collects property taxes on the Subject Property. 4. The Subject Property is classified as 201 Commercial Improved. The Subject Property is presently used or available for use for commercial purposes. Petitioner believes that the Subject Property was originally designed to be used for commercial purposes. 5. The Subject Property’s address is: 15870 19 Mile Rd, Clinton Township, MI 48038 6. This appeal involves issues relating to: (a) valuation, (b) assessment, (c) taxable value and (d) uniformity. 7. There is an appeal pending for the Subject Property before the Michigan Tax under MTT Docket No. 24-001837. 8. Petitioner now moves to add the 2025 tax year to the aforementioned MTT proceeding. 9. The values for the Subject Property as established by Respondent’s Board of Review are: Tax Year Parcel Number True Cash Value Assessed Value Taxable Value 2025 16-11-07-126-027 $ 2,597,000 $ 1,298,500 $ 1,191,939 10. Petitioner contends that the actual values for the Subject Property are: Tax Year Parcel Number True Cash Value Assessed Value Taxable Value 2025 16-11-07-126-027 $ 1,500,000 $ 750,000 $ 750,000 11. The amount of value in contention for the Subject Property is:
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2024 Entire Tribunal Property Tax Proof of Service M & H LeBeau Holdings LLC v Clinton Charter Township Parcel Number: 16-11-07-126-027 MOAHR Docket No.: 25-002450 Page 3 of 5 Tax Year Parcel Number Assessed Value in Contention 2025 16-11-07-126-027 $ 548,500 WHEREFORE, Petitioner requests that this Honorable Michigan Tax Tribunal enter an Order reducing the 2025 assessed value, state equalized value and taxable value for the Subject Property to the values stated in Paragraph 10 above and requiring Respondent to pay Petitioner the refunds attributable to such reductions, plus interest and costs. Respectfully Submitted, COLLIERS INTERNATIONAL Representative for Petitioner By:_/s/Joshua Shillair______Dated: July 8, 2025 Joshua T. Shillair, Esq. (P72674) Vice President | Tax Appeal 400 W 4th Street, Suite 350 Royal Oak, MI 48067 O: 248-226-1632 F: 248-226-1633 Joshua.Shillair@Colliers.com
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2024 Entire Tribunal Property Tax Proof of Service M & H LeBeau Holdings LLC v
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25-002450 Severed Petition & POS Executed.pdfRead complete document text →
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2025 Entire Tribunal Severed Property Tax Petition & Proof of Service M & H LeBeau Holdings LLC v Clinton Charter Township Parcel Number: 16-11-07-126-027 MOAHR Docket No.: 25-002450 Page 1 of 5 STATE OF MICHIGAN DEPARTMENT OF LICENSING & REGULATORY AFFAIRS MICHIGAN TAX TRIBUNAL M & H LeBeau Holdings LLC, Petitioner, v MTT Docket No. 25-002450 Clinton Charter Township, Respondent. _____________________________________________________________________________/ Colliers International By: Joshua T. Shillair, Esq. (P72674) Vice President | Tax Appeal Representative for Petitioner 400 W 4th Street, Suite 350 Royal Oak, MI 48067 O: 248-226-1632 C: 517-202-5500 F: 248-226-1633 Joshua.Shillair@Colliers.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 _____________________________________________________________________________/ PETITIONER’S SEVERED PETITION TO AMEND TO ADD 2025 TAX YEAR 1. The Petitioner in this matter, M & H LeBeau Holdings LLC, has the legal residence or principal office address of 28717 William P Rosso Highway, Chesterfield Township, MI 48047. Petitioner is a party in interest with respect to property taxes on property parcel no(s). (hereinafter referenced as the Subject Property) 16-11-07-126-027. If the Subject Property in this petition includes more than one (1) real property tax parcel, the Subject Property’s tax parcels are contiguous.
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2024 Entire Tribunal Property Tax Proof of Service M & H LeBeau Holdings LLC v Clinton Charter Township Parcel Number: 16-11-07-126-027 MOAHR Docket No.: 25-002450 Page 2 of 5 2. The Subject Property is located in Macomb County. 3. Respondent, Clinton Charter Township, assesses and collects property taxes on the Subject Property. 4. The Subject Property is classified as 201 Commercial Improved. The Subject Property is presently used or available for use for commercial purposes. Petitioner believes that the Subject Property was originally designed to be used for commercial purposes. 5. The Subject Property’s address is: 15870 19 Mile Rd, Clinton Township, MI 48038 6. This appeal involves issues relating to: (a) valuation, (b) assessment, (c) taxable value and (d) uniformity. 7. There is an appeal pending for the Subject Property before the Michigan Tax under MTT Docket No. 24-001837. 8. Petitioner now moves to add the 2025 tax year to the aforementioned MTT proceeding. 9. The values for the Subject Property as established by Respondent’s Board of Review are: Tax Year Parcel Number True Cash Value Assessed Value Taxable Value 2025 16-11-07-126-027 $ 2,597,000 $ 1,298,500 $ 1,191,939 10. Petitioner contends that the actual values for the Subject Property are: Tax Year Parcel Number True Cash Value Assessed Value Taxable Value 2025 16-11-07-126-027 $ 1,500,000 $ 750,000 $ 750,000 11. The amount of value in contention for the Subject Property is:
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2024 Entire Tribunal Property Tax Proof of Service M & H LeBeau Holdings LLC v Clinton Charter Township Parcel Number: 16-11-07-126-027 MOAHR Docket No.: 25-002450 Page 3 of 5 Tax Year Parcel Number Assessed Value in Contention 2025 16-11-07-126-027 $ 548,500 WHEREFORE, Petitioner requests that this Honorable Michigan Tax Tribunal enter an Order reducing the 2025 assessed value, state equalized value and taxable value for the Subject Property to the values stated in Paragraph 10 above and requiring Respondent to pay Petitioner the refunds attributable to such reductions, plus interest and costs. Respectfully Submitted, COLLIERS INTERNATIONAL Representative for Petitioner By:_/s/Joshua Shillair______Dated: July 8, 2025 Joshua T. Shillair, Esq. (P72674) Vice President | Tax Appeal 400 W 4th Street, Suite 350 Royal Oak, MI 48067 O: 248-226-1632 F: 248-226-1633 Joshua.Shillair@Colliers.com
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24-001837 MTA grant and Sever.pdfRead complete document text →
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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 M & H LeBeau Holdings LLC, MICHIGAN TAX TRIBUNAL Petitioner, v MTT Docket No. 24-001837 & 25-002450 Clinton Township, Presiding Judge Respondent. Patricia L. Halm ORDER GRANTING PETITIONER’S MOTION TO AMEND ORDER SEVERING 2025 TAX YEAR AND ASSIGNING IT DOCKET NUMBER 25-002450 On May 17, 2025, Petitioner filed a motion requesting that the Tribunal permit it to amend the petition filed in this case to include the 2025 tax year. On June 6, 2025, Respondent filed a response to the motion. In the response, Respondent states that, in the instant appeal, valuation disclosures and prehearing statements are due on July 21, 2025, leaving an insufficient amount of time for Respondent to “conduct discovery or prepare a valuation disclosure relevant to the 2025 tax year. . . .” Respondent therefore requests that if the motion is granted, the 2025 tax year be severed from this case and assigned its own docket number. The Tribunal has considered the motion, the response, and case file and finds that Petitioner timely filed its Motion to Amend, included the necessary information and filing fee, and otherwise met all requirements, as 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. 25-002450. IT IS FURTHER ORDERED that Petitioner shall file a petition pertaining to the 2025 tax year within 21 days of entry of this order.1 The petition shall note the docket number 1 See TTR 233.
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MTT Docket No. 24-001837 & 25-002450 Page 2 of 2 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 number as a “Severed Petition.”2 IT IS FURTHER ORDERED that the Tribunal shall issue a Notice of Docket after receipt of the petition for the 2025 tax year. Failure to comply with this order may result in dismissal of the appeal for the 2025 tax year.3 Entered: June 17, 2025 By _____________________________ kac/jcr 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 2 Alternatively, the petition may be downloaded from the Tribunal’s website at www.michigan.gov/taxtrib 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. 3 See TTR 237.
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