Record Finder / 26-001312-TT
Michigan
Madison Property Holdings LLC Petitioner Vs. City Of Madison Heights Respondent
- Petitioner
- Madison Property Holdings LLC
- Respondent
- City Of Madison Heights
Case overview
- Docket number
- 26-001312-TT
- Status
- Ready Schedule
- CaseType
- ET Property
- Division
- ET
- County
- Oakland
- Judge
- No judge assigned
Docket history
| Line # | Subject | Filer | Line Ref | Enter Date/Post Mark | Fee | Related Item |
|---|---|---|---|---|---|---|
| 5 | Proof of service of petition was received. | Not recorded | Not recorded | 09/17/2026 | Not recorded | Download |
| Not recorded | Not recorded | Not recorded | Not recorded | Not recorded | Not recorded | Download |
| 4 | Answer was received | RESP | Not recorded | 08/27/2026 | Not recorded | Download |
| Not recorded | Not recorded | Not recorded | Not recorded | Not recorded | Not recorded | Download |
| 3 | Petition has been verified | PET | 1 | 08/06/2026 | Not recorded | Download |
| Not recorded | Not recorded | Not recorded | Not recorded | Not recorded | Not recorded | Download |
| 2 | Notice of Docket Number ET | Not recorded | Not recorded | 08/06/2026 | Not recorded | Download |
| 1 | A petition was received. | PET | Not recorded | 05/23/2026 | $400.00 | Download |
| Not recorded | Not recorded | Not recorded | Not recorded | Not recorded | Not recorded | Download |
Documents
Petition - POS.pdfRead complete document text →
Read document text excerpt
Page 1
STATE OF MICHIGAN DEPARTMENT OF LICENSING & REGULATORY AFFAIRS MICHIGAN TAX TRIBUNAL Madison Property Holdings LLC, Petitioner, vs. City of Madison Heights, Respondent. MTT Docket No. 26-001312 _____________________________________________________________________________/ PROOF OF SERVICE (Property Tax Petition) On the date below I sent by certified mail, return receipt requested, a copy of the Petition to: City Assessor City of Madison Heights 300 W Thirteen Mile Rd Madison Heights, MI 48071 City Clerk City of Madison Heights 300 W Thirteen Mile Rd Madison Heights, MI 48071 On the date below I sent by first class mail a copy of the Petition to: Equalization Director Oakland County 250 Elizabeth Lake Rd, Ste 1000W Pontiac, MI 48341 County Clerk Oakland County 1200 N. Telegraph Rd, Bldg 12E Pontiac, MI 48341 Secretary, Board of Education Lamphere Schools 31201 Dorchester Madison Heights, MI 48071 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: September 17, 2026
Page 2
STATE OF MICHIGAN DEPARTMENT OF LICENSING & REGULATORY AFFAIRS Madison Property Holdings LLC, Petitioner, v City of Madison Heights, Respondent. MICHIGAN TAX TRIBUNAL Docket No. 26-001312______ Parcel No. 44-25-14-229-012 _____________________________________________________________________________/ 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 is one real property parcel: Parcel Number 44-25-14-229-012 Address 28945 John R Road Classification 201 Comm Use Gas station County Oakland Sch Dist Lamphere 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. Petitioner is a taxpayer/party-in-interest with respect to property taxes on the subject property. 5. The Petitioner’s principal office/legal residence address is: 600 N. Old Woodward, Suite 100, Birmingham, MI 48009. 6. 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 ______
Page 3
Petition 2 7. The tax year at issue is 2026. 8. The values1 established by Respondent’s Board of Review for the subject property are: Parcel Number TCV SEV TV 44-25-14-229-012 934,580 467,290 458,510 9. Petitioner contends that the values1 for the subject property are: Parcel Number TCV SEV TV 44-25-14-229-012 550,000 275,000 275,000 10. The values1 in dispute are. Parcel Number TCV SEV TV 44-25-14-229-012 384,580 192,290 183,510 11. Petitioner relies upon the following to support the relief requested: The 2026 values imposed on Petitioner’s property, and the taxes to be levied and collected thereon, are invalid and unlawful and operate as fraud upon the taxpayer for the reasons that: (a) The assessed, state equalized and/or taxable values exceed the amounts permitted by the Michigan Constitution and applicable statutes; (b) The assessed, state equalized and/or taxable values are at higher percentages of true cash value than permissible under the Michigan Constitution and applicable statutes; (c) The assessed, state equalized and/or taxable values are based upon an erroneous determination of the true cash value of that portion of Petitioner’s 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. 1TCV=true cash value, SEV=state equalized value, TV=taxable value.
Page 4
Petition 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: May 23, 2026 lhallahan@hallahanlaw.com Filing Fee: $400
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.
SubsequentFiling.pdfRead complete document text →
Read document text excerpt
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: 26-001312 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 - 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.
Answer to Petition Madison Property.pdfRead complete document text →
Read document text excerpt
Page 1
STATE OF MICHIGAN DEPARTMENT OF LICENSING & REGULATORY AFFAIRS MICHIGAN TAX TRIBUNAL MADISON PROPERTY HOLDINGS, LLC, Petitioner, MOAHR Docket No: 26-001312 Vv. Parcel No: 44-25-14-229-012 CITY OF MADISON HEIGHTS, Respondent. / LAURA M. HALLAHAN (P42101) LARRY H. SHERMAN (P27805) Attorney for Petitioner SHERMAN & SHERMAN, P.C. 1750 S. Telegraph Road, Suite 202 Attorney for Respondent Bloomfield Hills, MI 48302 30700 Telegraph Road, Suite 3420 (248) 731-3089 Telephone Bingham Farms, MI 48025 lhallahan@hallahanlaw.com (248) 540-3366 Telephone larryhsherman@shermanpc.com / ANSWER TO PETITION NOW COMES Respondent, City of Madison Heights, by and through its Attorneys, SHERMAN & SHERMAN, P.C., by Larry H. Sherman, Esq., (P27805) and in Answer to the Petition, states as follows: 1. Answering Paragraph 1, Respondent admits the allegations contained therein. 2. N/A 3. Answering Paragraph 3, Respondent admits the allegations contained therein. 4. Answering Paragraph 4, Respondent neither admits nor denies the allegations contained therein and leaves Petition to its proofs.
Page 2
5. . Answering Paragraph 5, Respondent neither admits nor denies the allegations contained therein and leaves Petitioner to its proofs. 6. Answering Paragraph 6, Respondent neither admits nor denies the allegations contained therein and leaves Petitioner to its proofs. 7. Answering Paragraph 7, Respondent admits the allegations contained therein. 8. Answering Paragraph 8, Respondent admits the allegations contained therein. 9. Answering Paragraph 9, Respondent neither admits nor denies the allegations contained therein and leaves Petitioner to its proofs. 10. Answering Paragraph 10, Respondent neither admits nor denies the allegations contained therein and leaves Petitioner to its proofs. 11. Answering Paragraph 11, (a) through (d), Respondent denies the allegations contained herein for the reason the same are untrue. WHEREFORE, Respondent respectfully requests that this Honorable Tribunal determine that: 1. That the 2026 taxable value of Petitioner's property is accurately set at $458,510 and the assessed value is accurately set at $467,290. 2. Decline to reduce the 2026 state equalized value of $467,290. SHERMAN & SHERMAN, P.C. BY: s/ Larry H. Sherman Larry H. Sherman (P27805) Attorneys for Respondent 30700 Telegraph, Ste. 3420 Bingham Farms, MI 48025-4590 (248) 540-3366 Telephone Dated: August 27, 2026
Page 3
STATE OF MICHIGAN DEPARTMENT OF LICENSING & REGULATORY AFFAIRS MICHIGAN TAX TRIBUNAL MADISON PROPERTY HOLDINGS, LLC, Petitioner, MOAHR Docket No: 26-001312 Vv. Parcel No: 44-25-14-229-012 CITY OF MADISON HEIGHTS, Respondent. / LAURA M. HALLAHAN (P42101) LARRY H. SHERMAN (P27805) Attorney for Petitioner SHERMAN & SHERMAN, P.C. 1750 S. Telegraph Road, Suite 202 Attorney for Respondent Bloomfield Hills, MI 48302 30700 Telegraph Road, Suite 3420 (248) 731-3089 Telephone Bingham Farms, MI 48025 Ihallahan@hallahanlaw.com (248) 540-3366 Telephone larryhsherman@shermanpc.com / AFFIRMATIVE DEFENSES 1. Petitioner has failed to allege specific and sufficient facts to set forth a cause of action against Respondent. 2. Petitioner has failed to allege specific and sufficient facts to establish discrimination or illegality on the part of the Respondent or its agents. 3. Petitioner has failed to allege that the mode and method of appraising its property failed to conform with the mode and method applied in the case of all of the properties in the City of Madison Heights in 2026. Further, Petitioner has failed to show that any factor other than fifty (50%) percent was applied to the true cash value of Petitioner's property as well as to all others to arrive at the respective assessments appearing on the 2026 tax roll.
Page 4
4. Petitioner requests that this Honorable Tribunal grant it a preference by application of the self-chosen method of assessment, contrary to the intent and purpose of the law of this State. 5. Levy of ad valorem taxes required to be made based upon assessment of fifty (50%) percent of true cash value as ultimately determined by the process of County and State Equalization and subsequent calculation of an annual capped value, the lesser of which provide the property's taxable value (Michigan Constitution of 1963, Article IX, Section 3; MCL 209.4; and MCL 209.5, as amended.) 6. Petitioner's claim would produce the effect of shifting the burden of City, School and County taxes to other property owners in the City of Madison Heights. Petitioner requests that this Honorable Tribunal to make an underassessment based upon an arbitrarily presumed construction of the statutes (General Property Tax Act, PA 206 of 1893; MCL 211.1, et seq, as amended) and on the basis of such construction to render a money judgment in its favor. 7. Petitioner is not entitled to the relief requested for the reason that the subject property does not fall within one of the statutory exceptions set forth in MCL 211.1 et seq. 8. Respondent reserves the right to argue additional Affirmative Defenses during the pendency of this action. SHERMAN & SHERMAN, P.C. s/ Larry H. Sherman Larry H. Sherman (P27805) Attorneys for Respondent 30700 Telegraph, Suite 3420 Bingham Farms, MI! 48025 August 27, 2026
Page 5
STATE OF MICHIGAN DEPARTMENT OF LICENSING & REGULATORY AFFAIRS MICHIGAN TAX TRIBUNAL MADISON PROPERTY HOLDINGS, LLC, Petitioner, MOAHR Docket No: 26-001312 Vv. Parcel No: 44-25-14-229-012 CITY OF MADISON HEIGHTS, Respondent. / LAURA M. HALLAHAN (P42101) LARRY H. SHERMAN (P27805) Attorney for Petitioner SHERMAN & SHERMAN, P.C. 1750 S. Telegraph Road, Suite 202 Attorney for Respondent Bloomfield Hills, MI 48302 30700 Telegraph Road, Suite 3420 (248) 731-3089 Telephone Bingham Farms, MI 48025 lhallahan@hallahanlaw.com (248) 540-3366 Telephone
Page 6
d. Complete copies
Page 7
CE
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.
EntireTribunalCaseISAnswer.pdfRead complete document text →
Read document text excerpt
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. 26-001312 Section 1: Respondent’s Contact Information Filer Type: Local Unit of Government Local Unit of Government City Of Madison Heights (OAKLAND) 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 Larry M.I. H. Last Name Sherman Firm Name (if any) Sherman & Sherman, P.C. Address (No., Street, P.O. Box or Rural Route) 30700 Telegraph Road, Suite 3420 City or Town Bingham Farms State Michigan ZIP Code 48025 Telephone Number 2485403366 E-mail Address (do not enter unless you want MTT to send all correspondence via e-mail) larryhsherman@shermanpc.com Electronic Signature *Typing your name below will serve as your signature Respondent or Authorized Attorney/Representative’s Signature: Larry H. Sherman /s/
These are text excerpts, not the complete document. Text recognition and reading order can contain errors. Check the PDF for complete wording, formatting, and context.
Madison Property - Petition 2026.pdfRead complete document text →
Read document text excerpt
Page 1
STATE OF MICHIGAN DEPARTMENT OF LICENSING & REGULATORY AFFAIRS Madison Property Holdings LLC, Petitioner, v City of Madison Heights, Respondent. MICHIGAN TAX TRIBUNAL Docket No. 26-_____________ Parcel No. 44-25-14-229-012 _____________________________________________________________________________/ 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 is one real property parcel: Parcel Number 44-25-14-229-012 Address 28945 John R Road Classification 201 Comm Use Gas station County Oakland Sch Dist Lamphere 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. Petitioner is a taxpayer/party-in-interest with respect to property taxes on the subject property. 5. The Petitioner’s principal office/legal residence address is: 600 N. Old Woodward, Suite 100, Birmingham, MI 48009. 6. 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 ______
Page 2
Petition 2 7. The tax year at issue is 2026. 8. The values1 established by Respondent’s Board of Review for the subject property are: Parcel Number TCV SEV TV 44-25-14-229-012 934,580 467,290 458,510 9. Petitioner contends that the values1 for the subject property are: Parcel Number TCV SEV TV 44-25-14-229-012 550,000 275,000 275,000 10. The values1 in dispute are. Parcel Number TCV SEV TV 44-25-14-229-012 384,580 192,290 183,510 11. Petitioner relies upon the following to support the relief requested: The 2026 values imposed on Petitioner’s property, and the taxes to be levied and collected thereon, are invalid and unlawful and operate as fraud upon the taxpayer for the reasons that: (a) The assessed, state equalized and/or taxable values exceed the amounts permitted by the Michigan Constitution and applicable statutes; (b) The assessed, state equalized and/or taxable values are at higher percentages of true cash value than permissible under the Michigan Constitution and applicable statutes; (c) The assessed, state equalized and/or taxable values are based upon an erroneous determination of the true cash value of that portion of Petitioner’s 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. 1TCV=true cash value, SEV=state equalized value, TV=taxable value.
Page 3
Petition 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: May 23, 2026 lhallahan@hallahanlaw.com Filing Fee: $400
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.
EntireTribunalCaseISPetition.pdfRead complete document text →
Read document text excerpt
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 - Petitioner MTT DOCKET NO. Section 1: Petitioner’s Contact Information Filer type: Organization Local Unit of Government First Name M.I. Last Name/Company Name Madison Property Holdings LLC Home Address (No., Street, P.O. Box or Rural Route) 600 N. Old Woodward, Suite 100 City or Town Birmingham State Michigan ZIP Code 48009 Telephone 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. Last Name Hallahan Firm Name (if any) Hallahan & Associates PC Address (No., Street, P.O. Box or Rural Route) 1750 S. Telegraph Road, Suite 202 City or Town Bloomfield Hills State Michigan ZIP Code 48302 Telephone Number (248) 731-3089 E-mail Address (do not enter unless you want MTT to send all correspondence via e-mail) mtt@hallahanlaw.com Section 3: Issue Please designate one: Valuation Section 4: Subject Property Information How many parcels are you appealing? 1 Property Address (No., Street, City, ST, ZIP) [If multiple, list first property’s address] 28945 John R Road Madison Heights
Page 2
STATE OF MICHIGAN GRETCHEN WHITMER GOVERNOR DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS LANSING MARLON I. BROWN, DPA DIRECTOR Michigan 48071 Taxing Authority (City or Township) City Of Madison Heights (OAKLAND) County Oakland If you are appealing more than one parcel, are they contiguous or adjoining? (*If no, you must file separate appeals for each non-contiguous or non-adjoining parcel.) No Section 5: Check which of the following you are appealing (check all that apply) True Cash and Taxable Values If “Other”, please explain: Section 6: Valuation Information for Each Parcel under Appeal Parcel Number: 44-25-14-229-012 Classification of Property: Real (check one) Commercial (check one) Current Assessed Value (also known as State Equalized Value) as established by the Board of Review: 467290 Current Taxable Value as established by the Board of Review: 458510 What do you believe is the fair market value (also known as True Cash Value)? 550000 Multiply the True Cash Value by 50% and enter here. This is your contention of Assessed Value (also known as State Equalized Value). 275000 If you belive the Taxable Value differs from your contention of Assessed Value, enter your contention of Taxable Value. 275000 Fee Information The filing fee is based on the greater of State Equalized Value or Taxable Value in contention. If you are appealing more than one parcel, the parcel with the highest State Equalized Value or Taxable Value in contention will be used to determine your filing fee, plus $25.00 will be added for each additional parcel being appealed. If the State Equalized Value or Taxable Value in contention is: Your filing fee is: $100,000.00 and under $250.00 $100,000.01 to $500,000.00 $400.00 $Over $500,000.00 $600.00 * Plus $25.00 for each additional parcel, not to exceed a total filing fee of $2,000.00.
Page 3
STATE OF MICHIGAN GRETCHEN WHITMER GOVERNOR DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS LANSING MARLON I. BROWN, DPA DIRECTOR A fee of $250.00 is required for the filing of a Special Assessment Appeal. A fee of $250.00 is required for the filing of an Equalization Tax Appeal. A fee of $250.00 is required for the filing of a Non-Property Tax Appeal. A fee of $150.00 is required for the filing of a Classification Tax Appeal Electronic Signature *Typing your name below will serve as your signature Petitioner or Attorney/Authorized Representative’s Signature: /s/ Laura M. Hallahan Payment Information Amount: 400 Success: True Message: "" Waiver Code: Transaction Number: 26052386672912 Supporting Waiver Documents:
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.
ET_Notice_of_Docket_Number.2026-08-06_16-55-08.pdfRead complete document text →
Read document text excerpt
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 Madison Property Holdings LLC, Petitioner, MICHIGAN TAX TRIBUNAL v MTT Docket No.: 26-001312 City Of Madison Heights, 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: August 6, 2026 PROOF OF SERVICE I certify that a copy of the foregoing was sent on the entry date indicated above to the parties or their attorneys or authorized representatives, if any, utilizing either the mailing or email addresses on file, as provided by those parties, attorneys, or authorized representatives. By: Tribunal Clerk
These are text excerpts, not the complete document. Text recognition and reading order can contain errors. Check the PDF for complete wording, formatting, and context.
Madison Property - Petition 2026.pdfRead complete document text →
Read document text excerpt
Page 1
STATE OF MICHIGAN DEPARTMENT OF LICENSING & REGULATORY AFFAIRS Madison Property Holdings LLC, Petitioner, v City of Madison Heights, Respondent. MICHIGAN TAX TRIBUNAL Docket No. 26-_____________ Parcel No. 44-25-14-229-012 _____________________________________________________________________________/ 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 is one real property parcel: Parcel Number 44-25-14-229-012 Address 28945 John R Road Classification 201 Comm Use Gas station County Oakland Sch Dist Lamphere 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. Petitioner is a taxpayer/party-in-interest with respect to property taxes on the subject property. 5. The Petitioner’s principal office/legal residence address is: 600 N. Old Woodward, Suite 100, Birmingham, MI 48009. 6. 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 ______
Page 2
Petition 2 7. The tax year at issue is 2026. 8. The values1 established by Respondent’s Board of Review for the subject property are: Parcel Number TCV SEV TV 44-25-14-229-012 934,580 467,290 458,510 9. Petitioner contends that the values1 for the subject property are: Parcel Number TCV SEV TV 44-25-14-229-012 550,000 275,000 275,000 10. The values1 in dispute are. Parcel Number TCV SEV TV 44-25-14-229-012 384,580 192,290 183,510 11. Petitioner relies upon the following to support the relief requested: The 2026 values imposed on Petitioner’s property, and the taxes to be levied and collected thereon, are invalid and unlawful and operate as fraud upon the taxpayer for the reasons that: (a) The assessed, state equalized and/or taxable values exceed the amounts permitted by the Michigan Constitution and applicable statutes; (b) The assessed, state equalized and/or taxable values are at higher percentages of true cash value than permissible under the Michigan Constitution and applicable statutes; (c) The assessed, state equalized and/or taxable values are based upon an erroneous determination of the true cash value of that portion of Petitioner’s 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. 1TCV=true cash value, SEV=state equalized value, TV=taxable value.
Page 3
Petition 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: May 23, 2026 lhallahan@hallahanlaw.com Filing Fee: $400
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.
EntireTribunalCaseISPetition.pdfRead complete document text →
Read document text excerpt
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 - Petitioner MTT DOCKET NO. Section 1: Petitioner’s Contact Information Filer type: Organization Local Unit of Government First Name M.I. Last Name/Company Name Madison Property Holdings LLC Home Address (No., Street, P.O. Box or Rural Route) 600 N. Old Woodward, Suite 100 City or Town Birmingham State Michigan ZIP Code 48009 Telephone 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. Last Name Hallahan Firm Name (if any) Hallahan & Associates PC Address (No., Street, P.O. Box or Rural Route) 1750 S. Telegraph Road, Suite 202 City or Town Bloomfield Hills State Michigan ZIP Code 48302 Telephone Number (248) 731-3089 E-mail Address (do not enter unless you want MTT to send all correspondence via e-mail) mtt@hallahanlaw.com Section 3: Issue Please designate one: Valuation Section 4: Subject Property Information How many parcels are you appealing? 1 Property Address (No., Street, City, ST, ZIP) [If multiple, list first property’s address] 28945 John R Road Madison Heights
Page 2
STATE OF MICHIGAN GRETCHEN WHITMER GOVERNOR DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS LANSING MARLON I. BROWN, DPA DIRECTOR Michigan 48071 Taxing Authority (City or Township) City Of Madison Heights (OAKLAND) County Oakland If you are appealing more than one parcel, are they contiguous or adjoining? (*If no, you must file separate appeals for each non-contiguous or non-adjoining parcel.) No Section 5: Check which of the following you are appealing (check all that apply) True Cash and Taxable Values If “Other”, please explain: Section 6: Valuation Information for Each Parcel under Appeal Parcel Number: 44-25-14-229-012 Classification of Property: Real (check one) Commercial (check one) Current Assessed Value (also known as State Equalized Value) as established by the Board of Review: 467290 Current Taxable Value as established by the Board of Review: 458510 What do you believe is the fair market value (also known as True Cash Value)? 550000 Multiply the True Cash Value by 50% and enter here. This is your contention of Assessed Value (also known as State Equalized Value). 275000 If you belive the Taxable Value differs from your contention of Assessed Value, enter your contention of Taxable Value. 275000 Fee Information The filing fee is based on the greater of State Equalized Value or Taxable Value in contention. If you are appealing more than one parcel, the parcel with the highest State Equalized Value or Taxable Value in contention will be used to determine your filing fee, plus $25.00 will be added for each additional parcel being appealed. If the State Equalized Value or Taxable Value in contention is: Your filing fee is: $100,000.00 and under $250.00 $100,000.01 to $500,000.00 $400.00 $Over $500,000.00 $600.00 * Plus $25.00 for each additional parcel, not to exceed a total filing fee of $2,000.00.
Page 3
STATE OF MICHIGAN GRETCHEN WHITMER GOVERNOR DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS LANSING MARLON I. BROWN, DPA DIRECTOR A fee of $250.00 is required for the filing of a Special Assessment Appeal. A fee of $250.00 is required for the filing of an Equalization Tax Appeal. A fee of $250.00 is required for the filing of a Non-Property Tax Appeal. A fee of $150.00 is required for the filing of a Classification Tax Appeal Electronic Signature *Typing your name below will serve as your signature Petitioner or Attorney/Authorized Representative’s Signature: /s/ Laura M. Hallahan Payment Information Amount: 400 Success: True Message: "" Waiver Code: Transaction Number: 26052386672912 Supporting Waiver Documents:
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.