Michigan

Newburg Meadows Partners LLC Petitioner Vs. City Of Tecumseh Respondent

Petitioner: Newburg Meadows Partners LLC
Respondent: City Of Tecumseh

Case overview

Docket number: 26-002823-TT
Status: Ready Schedule
CaseType: ET Property
Division: ET
County: Lenawee
Judge: No judge assigned

Docket history

Line #	Subject	Filer	Line Ref	Enter Date/Post Mark	Fee	Related Item
5	Answer was received	RESP	Not recorded	08/25/2026	Not recorded	Download
Not recorded	Not recorded	Not recorded	Not recorded	Not recorded	Not recorded	Download
4	Proof of service of petition was received.	PET	Not recorded	07/28/2026	Not recorded	Download
3	Petition has been verified	PET	1	07/27/2026	Not recorded	Download
2	Notice of Docket Number ET	Not recorded	Not recorded	07/27/2026	Not recorded	Download
1	A petition was received.	PET	Not recorded	05/22/2026	$600.00	Download

Documents

Answer_Newburg_FINAL.pdfRead complete document text →

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Page 1

STATE OF MICHIGAN

 DEPARTMENT OF LICENSING & REGULATORY AFFAIRS

 MICHIGAN TAX TRIBUNAL



Newburg Meadows Partners LLC,



 Petitioner,

 MTT Docket No. 26-002823

v

 Parcel No. XT0-121-4600-00

City of Tecumseh,



 Respondent.

_____________________________________________________________________________/



L. RIDER BRICE, III (P60741) LAURA M. HALLAHAN (P42101)

TAFT STETTINIUS & HOLLISTER LLP SETH A. O’LOUGHLIN (P80257)

Attorney for Petitioner KELSEA M. MELCHER (P85821)

27777 Franklin Road, Suite 2500 HALLAHAN & ASSOCIATES, P.C.

Southfield, MI 48034 Attorneys for Respondent

(248) 351-3000 1750 S. Telegraph Road, Suite 202

 Bloomfield Hills, MI 48302

 (248) 731-3089

_____________________________________________________________________________/



 ANSWER TO PETITION

 AND

 AFFIRMATIVE DEFENSES



 ANSWER



 Respondent, City of Tecumseh, by and through its attorneys, Hallahan & Associates,



P.C., responds to the allegations made in Petitioner’s Petition as follows:



 1. Respondent lacks the information necessary to respond to the allegations in



Paragraph 1 and leaves Petitioner to its proofs.



 2. Respondent admits the allegations as to the parcel number and the address but



leaves Petitioner to its proofs as to the party in interest claim.



 3. Respondent admits the allegations in Paragraph 3.

Page 2

4. Respondent admits the allegations in Paragraph 4.

5. Respondent admits the allegations in Paragraph 5 based on information and belief.

6. Respondent admits the allegations in Paragraph 6.

7. 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

2026 $5,300,400 $2,650,200 $2,238,746

8. Respondent contends that the values for the property identified above are:

Tax Year True Cash Value State Equalized Value Taxable Value

2026 $5,300,400 $2,650,200 $2,238,746

9. The values in dispute for the property identified above are:

Tax Year True Cash Value State Equalized Value Taxable Value

2026 $0 $0 $0

10. Respondent acknowledges the issues raised by Petitioner in Paragraph 10 but

denies that Petitioner’s claims have merit or that Petitioner is entitled to relief in this case.

11. Respondent denies the allegations in Paragraph 11, including all subparagraphs,

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

principles, and the values and Respondent’s mode of assessment are non-discriminatory and

constitutional.

12. Respondent acknowledges the relief requested by Petitioner in the final paragraph

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

the above Paragraphs.

Page 3

WHEREFORE, Respondent, City of Tecumseh, 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/ Seth A. O’Loughlin______________

 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 25, 2026 (248) 731-3089



 AFFIRMATIVE DEFENSES



 Respondent, City of Tecumseh, 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).



 4. Petitioner has failed to allege specific and sufficient facts to establish fraud, error



of law, discrimination, application of wrong principles, or illegality on the part of Respondent or



its agents.



 3

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 Respondent’s taxing unit.

9. Petitioner, in essence, seeks by petition to challenge the process of county and

state equalization as to which it has no legal standing and cannot maintain a cause of action.

10. Any decrease in the value of Petitioner’s property was a result of its own

intentional acts and/or negligence and cannot be allowed to reduce Petitioner’s otherwise

equitable tax burden.

11. Respondent has properly and lawfully assessed Petitioner’s property and

established its taxable value in accordance with statutory and constitutional requirements.

12. Petitioner has failed to pursue its appeal in a timely fashion.

13. Respondent reserves the right to raise additional affirmative defenses as the same

may become known to it during the course of these proceedings.

Page 5

HALLAHAN & ASSOCIATES, P.C.



 /s/ Seth A.

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EntireTribunalCaseISAnswer.pdfRead complete document text →

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Page 1

STATE OF MICHIGAN

GRETCHEN WHITMER DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS MARLON I. BROWN, DPA

 GOVERNOR LANSING DIRECTOR



 Entire Tribunal Case Information Sheet - Respondent



 MTT DOCKET NO. 26-002823



 Section 1: Respondent’s Contact Information

 Filer Type: Local Unit of Government

 Local Unit of Government City Of Tecumseh (LENAWEE)



 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 M.I. Last Name

 Laura 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 State ZIP Code

 Bloomfield Hills Michigan 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



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

 Respondent or Authorized Attorney/Representative’s Signature:

 /s/Kelsea M. Melcher

 /s/

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26-002823.pdfRead complete document text →

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Page 1

27777 Franklin Road, Suite 2500

 Southfield, MI 48034-8214

 Tel: 248.351.3000 | Fax: 248.351.3082Taft/

 taftlaw.com

 RECEIVED



 Trey Brice AUGS 2006

 248.727.1407

 tbrice@taftlaw.com

 MICHIGAN TAX TRIBUNAL



 July 28,2026



 Michigan Tax Tribunal

 Ottawa Building, 2nd Floor

 611 W. Ottawa Street

 P.O. Box 30232

 Lansing, Michigan 48909-7732



 Re: Newburg Meadows Partners v City of Tecumseh

 MTT Docket 26-002823



 Dear Sir/Madam:



 For the above referenced matter, enclosed please find the Proof of Service for Petitioner’s

 Petition challenging the 2026 tax year showing service to the required taxing entities. Should there

 be any questions, please contact me immediately.



 Taft Stettinius & Hollister LLP



 TRB

Page 2

STATE OF MICHIGAN

 DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

 MICHIGAN TAX TRIBUNAL



Newburg Meadows Partners LLC,



 Petitioner,

 MTT Docket No. 26-

v. Parcel Nos. XT0-121-4600-00



City of Tecumseh,



 Respondent.



 PROOF OF SERVICE



 On the date below I sent a copy of the foregoing Petition by certified United

 States mail, return receipt requested, to:



 City Assessor City Clerk

 City of Tecumseh City of Tecumseh

 P.O. Box 396 P.O. Box 396

 Tecumseh, MI 48286 Tecumseh, MI 48286



 On the date below I sent a copy of the foregoing Petition by first-class United

 States mail to:



 County Clerk Director of Equalization

 Lenawee County Lenawee County

 301 N Main Street 301 N Main Street

 0ld Courthouse 2nd floor Old Courthouse 1st floor

 Adrian, MI 49221 Adrian, MI 49221



 Secretary of School Board State of Michigan

 Tecumseh Public Schools State Treasurer

 760 Brown Street 430 W. Allegan

 Tecumseh, MI 49286 Lansing, MI 48922



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

Page 3

STATE OF MICHIGAN

 DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

 MICHIGAN TAX TRIBUNAL



Newburg Meadows Partners LLC,



 Petitioner,

 MTT Docket No. 26-

Vv. Parcel Nos. XT0-121-4600-00



City of Tecumseh,



 Respondent.



 PROOF OF SERVICE



 On the date below I sent a copy of the foregoing Petition by certified United

 States mail, return receipt requested, to:



 City Assessor City Clerk

 City of Tecumseh City of Tecumseh

 P.O. Box 396 P.O. Box 396

 Tecumseh, MI 48286 Tecumseh, MI 48286



 On the date below I sent a copy of the foregoing Petition by first-class United

 States mail to:



 County Clerk Director of Equalization

 Lenawee County Lenawee County

 301 N Main Street 301 N Main Street

 Old Courthouse 2nd floor Old Courthouse 1st floor

 Adrian, MI 49221 Adrian, MI 49221



 Secretary of School Board State of Michigan

 Tecumseh Public Schools State Treasurer

 760 Brown Street 430 W. Allegan

 Tecumseh, MI 49286 Lansing, MI 48922



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

Page 4

= 320¢ v0 ony PN



 DeAsney



 I

 Taft/



 BRICE/shand

 27777 Franklin Road, Suite 2500

 Southfield, MI 48034-8214



 Michigan Tax Tribunal

 Ottawa Building, 2" Floor

 611 W. Cttawa Street



 P.0. 20232

 Lansing, MI 48909-7732

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Newburg Meadows Partners LLC.pdfRead complete document text →

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Page 1

RECEIVED



 27777 Franklin Road, Suite 2500 MAY 27 2006

 ad Southfield, Michigan 48034-8214 )

 Tel: 248.351.3000 | Fax: 248.351. 3082MI Chi Ga

 TAX TRIBUNAL



 Trey Brice Traninfo:db06 261239541 05/26/26

 248.727.1407 Chit: 58606 Amt: $400.00

 torice@taftlaw.com ID: TAFT STETINIUS AND HOLLISTER LLF



 May 21, 2026



 VIA CERTIFIED MAIL

 RETURN RECEIPT REQUESTED

Michigan Tax Tribunal

P.O. Box 30232

Lansing, Michigan 48909-7732



 Re: Newburg Meadows Partners LLC v City of Tecumseh

 Parcel Nos. XT0-121-4600-00



Dear Clerk:



 Enclosed for filing are an original and a copy of the Petition in the captioned matter and

the $600.00 filing fee. Please return a time-stamped copy to me in the enclosed self-addressed

stamped envelope. Pursuant to the Tax Tribunal Rules, Petitioner will serve the Petition on

Respondent and other governmental entities after receiving notice of the docket number for this

appeal. If you have any questions regarding the enclosed, please contact me.



 Sincerely,



 Taft Stettinius & Hollister LLP



TRB/TRB

Page 2

STATE OF MICHIGAN

 DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

 MICHIGAN TAX TRIBUNAL



Newburg Meadows Partners LLC,



 Petitioner,

 MTT Docket No. 26-

Ve Parcel Nos. XT0-121-4600-00



City of Tecumseh,



 Respondent.



Taft Stettinius & Hollister LLP

L. Rider Brice, III (P60741)

Attorneys for Petitioner

27777 Franklin Road, Suite 2500

Southfield, MI 48034

(248) 351-3000

tbrice@taftlaw.com



 PETITION



 Petitioner, Newburg Meadows LLC, through its attorneys, Taft Stettinius & Hollister



LLP, petitions the Michigan Tax Tribunal as follows:



 1 Petitioner is a Michigan limited liability company whose legal address is 600 W



22" Street, Suite 101, Oak Brook, IL 60523.



 2. Petitioner is the party of interest with respect to the property identified as tax



parcel no. XT0-121-4600-00 (“subject property”), located in Lenawee County at 9000 N Union



Street BLK, Tecumseh, Michigan.

Page 3

5. The subject property was not required to be protested before the March Board of



Review.



 6. Respondent, City of Tecumseh levies and collects the property taxes on the



subject property.



 7. In 2026, Respondent’s Board of Review established the following values for the



subject property:



 True Cash Value Assessed Value Taxable Value

 5,300,400 2,650,200 2,638,746



 8. Petitioner contends the following are the proper values for the subject property:



 True Cash Value State Equalized Value Taxable Value

 3,000,000 1,500,000 1,500,000



 9. The values in dispute for the subject property are:



 True Cash Value State Equalized Value Taxable Value

 2,300,400 1,150,200 1,138,746



 10. This matter involves issues relating to: (a) true cash value, (b) taxable value, and



(c) uniformity.



 11. The assessment, including state equalized taxable values, imposed on the subject



property and the taxes levied are unlawful and operate as a fraud upon Petitioners for the reasons



that:



 a. The assessed, state equalized and taxable values exceed the amounts permitted by



 the Michigan Constitution and applicable statutes.

Page 4

d. The assessed, state equalized and taxable values are based on an erroneous



 determination of the true cash value of the subject property, and are based upon



 the application of wrong principles.



 Wherefore, Petitioner request that the Tax Tribunal enter an order reducing the true cash,



assessed, state equalized, and taxable values of the subject property as Petitioner contends above,



and order a refund with interest as provided by the Tax Tribunal Act.



 Taft Stettinius & Hollister LLP

 Mia izis

 L. Rider Brice, II 41)

Dated: May 21, 2026 Attorneys for Petitioner

Page 5

Taft/

 BRICE/shand



27777 Franklin Road, Suite 2500

 Southfield, MI 48034-8214



 Michigan Tax Tribunal

 p.0. Box 30232

 Lansing, M! 48909"

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ET_Notice_of_Docket_Number.2026-07-27_17-43-27.pdfRead complete document text →

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Page 1

STATE OF MICHIGAN

GRETCHEN WHITMER DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS MARLON I. BROWN, DPA

GOVERNOR LANSING DIRECTOR

Newburg Meadows Partners LLC,

Petitioner,

MICHIGAN TAX TRIBUNAL

MTT Docket No.: 26-002823

City Of Tecumseh,

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 27, 2026

PROOF OF SERVICE

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

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

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

representatives.

By: Tribunal Clerk

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