Record Finder / 26-001256-TT
Michigan
Nreg US Holdings Ltd Petitioner Vs. Township Of Howell Respondent
- Petitioner
- Nreg US Holdings Ltd
- Respondent
- Township Of Howell
Case overview
- Docket number
- 26-001256-TT
- Status
- Ready Schedule
- CaseType
- ET Property
- Division
- ET
- County
- Livingston
- 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 | 09/10/2026 | Not recorded | Download |
| Not recorded | Not recorded | Not recorded | Not recorded | Not recorded | Not recorded | Download |
| 4 | Proof of service of petition was received. | Not recorded | Not recorded | 09/03/2026 | Not recorded | Download |
| Not recorded | Not recorded | Not recorded | Not recorded | Not recorded | Not recorded | Download |
| 3 | Petition has been verified | PET | 1 | 07/30/2026 | 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 | 07/30/2026 | Not recorded | Download |
| 1 | A petition was received. | PET | Not recorded | 05/22/2026 | $600.00 | Download |
| Not recorded | Not recorded | Not recorded | Not recorded | Not recorded | Not recorded | Download |
Documents
POS and Answer for MTT 26-001256.pdfRead complete document text →
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Howell Township 3525 Byron Road + Howell, MI 48855 Phone: (517) 546-2817 + Fax (517) 546-1483 or iS www.howelltownshipmi.org ) FOUNDED 1836 Embracing Our Future September 9, 2026 Michigan Tax Tribunal PO Box 30232 Lansing, MI 48909 MTT Docket Number: 26-001256-TT Tax Code Numbers: 4706-29-200-032 Dear Chief Clerk: Enclosed you will find the property tax appeal answer form relating to the above Docket Number. All required documents are attached. Petitioner was mailed via certified mail a copy of the property tax appeal answer form through the United States Postal Service on September 9, 2026. If you have any questions or concerns, please do not hesitate to contact me. Sincerely, @>| hr Brent J. Kilpela Assessor Howell Township
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STATE OF MICHIGAN DEPARTMENT OF LICENSING & REGULATORY AFFAIRS MICHIGAN ADMINISTATIVE HEARING SYSTEM MICHIGAN TAX TRIBUNAL NREG US HOLDINGS LTD. Petitioner, MTT Docket No. 26-001256 Vv HOWELL TOWNSHIP, Respondent. LAW OFFICE OF HALLAHAN & ASSOCIATES, P.C. Brent J. Kilpela Laura M. Hallahan (P42101) HOWELL TOWNSHIP Attorney for Petitioner Representative for Respondent 1750 S. Telegraph Road Suite 200 3525 Byron Road Bloomfield Hills, MI 48302-0179 Howell, MI 48855 (248) 731-3089 (517) 546-2817 lhallahan@hallahanlaw.com assessor@howelltownshipmi.org RESPONDENT’S ANSWER TO ENTIRE TRIBUNAL PROPERTY TAX PETITION NOW COMES Respondent, Howell Township, by and through its representative, Brent J. Kilpela, and hereby answers Petitioner’s Entire Tribunal Property Tax Petition, stating as follows: 1. Petitioner states interest in parcel 4706-29-200-032 with address 4293 Lambert. Classification is 201 Commercial with Use of Storage. County is Livingston and School District is Howell Public Schools. ANSWER: Respondent neither admits nor denies the allegations contained in the
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3. Petitioner states the respondent identified above, assesses and collects taxes on the subject property. ANSWER: Respondent admits the allegation contained in the above paragraph as true. 4. Petitioner is a taxpayer/party-in-interest with respect to property taxes on the subject property. ANSWER: Respondent neither admits nor denies the allegations contained in the above paragraph and leaves Petitioner to its proofs. S. Petitioner’s legal residence or principal office address is Hugo Noort, Unit 101-403 6" Street, New Westminster, BC V3L3B1. ANSWER: Respondent neither admits nor denies the allegations contained in the above paragraph and leaves Petitioner to its proofs. 6. This appeal involves issues relating to the property’s true cash and taxable values. ANSWER: Respondent neither admits nor denies the allegations contained in the above paragraph and leaves Petitioner to its proofs. 7. The tax year at issue is 2026. ANSWER: Respondent neither admits nor denies the allegations contained in the above paragraph and leaves Petitioner to its proofs. 8. The 2026 values for the properties identified above as established by Respondent’s Board of Review are as follows: True Cash Value of $6,393,460; State Equalized Value of
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9. Petitioner contends that the 2026 values for the properties identified above are as follows: True Cash Value of $2,700,000; State Equalized Value of $1,350,000 and Taxable Value of $1,350,000. ANSWER: Respondent denies that Petitioner’s contentions of value are accurate and respectfully asks the Tribunal to deny Petitioner’s requests. 10. Petitioner contends value in dispute for the properties identified above are as follows: True Cash Value $3,693,460; State Equalized Value of $1,846,730 and Taxable Value of $1,369,898. ANSWER: Respondent denies that Petitioner’s contentions of value are accurate and respectfully asks the Tribunal to deny Petitioner’s requests. 11. Petitioner lists 4 separate and specific facts about the assessed, state equalized and/or taxable values. ANSWER: Respondent denies that Petitioner’s facts have any merit and respectfully asks the Tribunal to deny Petitioner’s requests. WHEREFORE, Respondent requests the Tribunal uphold the values assessed by Respondent and Order such other and further relief as this Honorable Tribunal deems just and/or equitable. Respectfully submitted,
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09/10/2026 valuation Report 07:42 AM Assessment Roll: 2026 BACKUP FROM 3/9/26 4706-29-200-032 2026 Est. T.C.V. NREG US HOLDINGS LTD property Class: 201 4293 LAMBERT DR Map #: BRENT J. KILPELA ASSESSOR HOWELL, MI 48855-7338 Land value Estimates for Land Table 201.COMMERCIAL RSC * Factors * Description Frontage Depth Front Depth Rate %Adj. Reason value COMMERCIAL NSC 13.920 Acres 54,368 250.000 SITEWORK 1,892,000 13.92 Total Acres Total Est. Land value = 1,892,000 Land Improvement Cost Estimates Description Rate Size % Good cash value Total Estimated Land Improvements True Cash value = 0 Cost Estimates for Commercial/Industrial Building/Section: 0 Built 2024 Description of Occupancy: BUILDING A (MINI-STORAGE) Costs are taken from the warehouses - Mini cost schedules. <<<<< Calculator Cost Computations >55>> Class: S Quality: Good Stories: 1 Story Height: 9 Perimeter: 0 Base Rate for Upper Floors = 60.65 Adjusted Square Foot Cost for Upper Floors = 60.65 Total Floor Area: 9,065 Base Cost New of Upper Floors = 549,792 9065 Sq.Ft. of Sprinklers @ 6.71, Cost New = 60826 Reproduction/Replacement Cost = 610,618 Eff.Age:1 Phy .%Good/Abnr. Phy. /Func./Econ. /Overall %Good: 98 /100/100/100/98.0 Total Depreciated Cost = 598,406 ECF (MINI STORAGE) 1.500 => Tcv of Bldg: 0 = 897,608 Replacement Cost/Floor Area= 67.36 Est. TCV/Floor Area= 99.02 Cost Estimates for Commercial/Industrial Building/Section: 0 Built 2024 Description of Occupancy: OFFICE 1ST FL/APARTMENT 2ND Costs are taken from the office Buildings cost schedules. <<<<< calculator Cost Computations
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09/10
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EntireTribunalCaseISAnswer.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 Entire Tribunal Case Information Sheet - Respondent MTT DOCKET NO. 26-001256 Section 1: Respondent’s Contact Information Filer Type: Local Unit of Government Local Unit of Government Township Of Howell (LIVINGSTON) First Name M.I. Last Name Home Address (No., Street, P.O. Box or Rural Route) City or Town State ZIP Code Telephone Number E-mail Address (do not enter unless you want MTT to send all correspondence via e-mail) Section 2: Attorney/Authorized Representative’s Contact Information First Name Brent M.I. Joseph Last Name Kilpela Firm Name (if any) Township of Howell Address (No., Street, P.O. Box or Rural Route) 3525 Byron Road City or Town Howell State Michigan ZIP Code 48855 Telephone Number (517) 546-2817 E-mail Address (do not enter unless you want MTT to send all correspondence via e-mail) assessor@howelltownshipmi.org Electronic Signature *Typing your name below will serve as your signature Respondent or Authorized Attorney/Representative’s Signature: Brent Kilpela /s/
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Petition 2026 - POS.pdfRead complete document text →
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STATE OF MICHIGAN DEPARTMENT OF LICENSING & REGULATORY AFFAIRS MICHIGAN TAX TRIBUNAL NREG US Holdings Ltd, Petitioner, vs. Howell Township, Respondent. MTT Docket No. 26-001256 _____________________________________________________________________________/ PROOF OF SERVICE (Property Tax Petition) On the date below I sent by certified mail, return receipt requested, a copy of the Petition to: Township Assessor Howell Township 3525 Byron Road Howell, MI 48855 Township Supervisor Howell Township 3525 Byron Road Howell, MI 48855 On the date below I sent by first class mail a copy of the Petition to: Equalization Director Livingston County 304 E Grand River Ave Howell, MI 48843 County Clerk Livingston County 200 E Grand River Ave Howell, MI 48843 Secretary, Board of Education Howell Public Schools 411 N Highlander Way Howell, MI 48843 State Treasurer Department of Treasury 430 W Allegan Street Lansing, MI 48922 I declare that the statements above are true to the best of my information, knowledge and belief. /s/ Laura M. Hallahan Dated: September 3, 2026
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STATE OF MICHIGAN DEPARTMENT OF LICENSING & REGULATORY AFFAIRS NREG US HOLDINGS LTD, Petitioner, v HOWELL TOWNSHIP, Respondent. MICHIGAN TAX TRIBUNAL Docket No. 26-001256 Parcel No. 4706-29-200-032 _____________________________________________________________________________/ 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 4706-29-200-032 Address 4293 Lambert Classification 201-Commercial Use Storage County Livingston Sch Dist Howell Public Schools 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: Hugo Noort, Unit 101-403 6th Street, New Westminster, BC V3L 3B1. 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 ______ 7. The tax year at issue is 2026.
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Petition 2 8. The values1 established by Respondent’s Board of Review for the subject property are: Parcel Number TCV SEV TV 4706-29-200-032 6,393,460 3,196,730 2,719,898 9. Petitioner contends that the values1 for the subject property are: Parcel Number TCV SEV TV 4706-29-200-032 2,700,000 1,350,000 1,350,000 10. The values1 in dispute are. Parcel Number TCV SEV TV 4706-29-200-032 3,693,460 1,846,730 1,369,898 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.
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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 22, 2026 lhallahan@hallahanlaw.com Filing Fee: $600
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SubsequentFiling.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 Docket Number: 26-001256 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 2026 - POS Fee Information Filing Fee: $ 0.00 Payment Information Payment: $ 0.00
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NREG US Holdings - Howell Twp Petition 2026.pdfRead complete document text →
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STATE OF MICHIGAN DEPARTMENT OF LICENSING & REGULATORY AFFAIRS NREG US HOLDINGS LTD, Petitioner, v HOWELL TOWNSHIP, Respondent. MICHIGAN TAX TRIBUNAL Docket No. 26-_____________ Parcel No. 4706-29-200-032 _____________________________________________________________________________/ 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 4706-29-200-032 Address 4293 Lambert Classification 201-Commercial Use Storage County Livingston Sch Dist Howell Public Schools 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: Hugo Noort, Unit 101-403 6th Street, New Westminster, BC V3L 3B1. 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 ______ 7. The tax year at issue is 2026.
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Petition 2 8. The values1 established by Respondent’s Board of Review for the subject property are: Parcel Number TCV SEV TV 4706-29-200-032 6,393,460 3,196,730 2,719,898 9. Petitioner contends that the values1 for the subject property are: Parcel Number TCV SEV TV 4706-29-200-032 2,700,000 1,350,000 1,350,000 10. The values1 in dispute are. Parcel Number TCV SEV TV 4706-29-200-032 3,693,460 1,846,730 1,369,898 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.
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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 22, 2026 lhallahan@hallahanlaw.com Filing Fee: $600
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EntireTribunalCaseISPetition.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 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 NREG US HOLDINGS LTD Home 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 2487313090 E-mail Address (do not enter unless you want MTT to send all correspondence via e-mail) lhallahan@hallahanlaw.com Section 2: Attorney/Authorized Representative’s Contact Information First Name Laura M.I. M Last Name Halahan 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 48302-2073 Telephone Number 2487313090 E-mail Address (do not enter unless you want MTT to send all correspondence via e-mail) lhallahan@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] 4293 Lambert Howell Township
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STATE OF MICHIGAN GRETCHEN WHITMER GOVERNOR DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS LANSING MARLON I. BROWN, DPA DIRECTOR Michigan 48855 Taxing Authority (City or Township) Township Of Howell (LIVINGSTON) County Livingston 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.) N/A 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: 4706-29-200-032 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: 3196730 Current Taxable Value as established by the Board of Review: 271989 What do you believe is the fair market value (also known as True Cash Value)? 2700000 Multiply the True Cash Value by 50% and enter here. This is your contention of Assessed Value (also known as State Equalized Value). 1350000 If you belive the Taxable Value differs from your contention of Assessed Value, enter your contention of Taxable Value. 1350000 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.
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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: 600 Success: True Message: "" Waiver Code: Transaction Number: 26052286544651 Supporting Waiver Documents:
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ET_Notice_of_Docket_Number.2026-07-30_11-34-46.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 NREG US Holdings LTD, Petitioner, MICHIGAN TAX TRIBUNAL v MTT Docket No.: 26-001256 Township Of Howell, 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 30, 2026 PROOF OF SERVICE I certify that a copy of the foregoing was sent on the entry date indicated above to the parties or their attorneys or authorized representatives, if any, utilizing either the mailing or email addresses on file, as provided by those parties, attorneys, or authorized representatives. By: Tribunal Clerk
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NREG US Holdings - Howell Twp Petition 2026.pdfRead complete document text →
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STATE OF MICHIGAN DEPARTMENT OF LICENSING & REGULATORY AFFAIRS NREG US HOLDINGS LTD, Petitioner, v HOWELL TOWNSHIP, Respondent. MICHIGAN TAX TRIBUNAL Docket No. 26-_____________ Parcel No. 4706-29-200-032 _____________________________________________________________________________/ 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 4706-29-200-032 Address 4293 Lambert Classification 201-Commercial Use Storage County Livingston Sch Dist Howell Public Schools 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: Hugo Noort, Unit 101-403 6th Street, New Westminster, BC V3L 3B1. 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 ______ 7. The tax year at issue is 2026.
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Petition 2 8. The values1 established by Respondent’s Board of Review for the subject property are: Parcel Number TCV SEV TV 4706-29-200-032 6,393,460 3,196,730 2,719,898 9. Petitioner contends that the values1 for the subject property are: Parcel Number TCV SEV TV 4706-29-200-032 2,700,000 1,350,000 1,350,000 10. The values1 in dispute are. Parcel Number TCV SEV TV 4706-29-200-032 3,693,460 1,846,730 1,369,898 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.
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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 22, 2026 lhallahan@hallahanlaw.com Filing Fee: $600
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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 NREG US HOLDINGS LTD Home 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 2487313090 E-mail Address (do not enter unless you want MTT to send all correspondence via e-mail) lhallahan@hallahanlaw.com Section 2: Attorney/Authorized Representative’s Contact Information First Name Laura M.I. M Last Name Halahan 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 48302-2073 Telephone Number 2487313090 E-mail Address (do not enter unless you want MTT to send all correspondence via e-mail) lhallahan@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] 4293 Lambert Howell Township
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STATE OF MICHIGAN GRETCHEN WHITMER GOVERNOR DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS LANSING MARLON I. BROWN, DPA DIRECTOR Michigan 48855 Taxing Authority (City or Township) Township Of Howell (LIVINGSTON) County Livingston 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.) N/A 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: 4706-29-200-032 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: 3196730 Current Taxable Value as established by the Board of Review: 271989 What do you believe is the fair market value (also known as True Cash Value)? 2700000 Multiply the True Cash Value by 50% and enter here. This is your contention of Assessed Value (also known as State Equalized Value). 1350000 If you belive the Taxable Value differs from your contention of Assessed Value, enter your contention of Taxable Value. 1350000 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.
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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: 600 Success: True Message: "" Waiver Code: Transaction Number: 26052286544651 Supporting Waiver Documents:
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