Record Finder / 26-001498-TT
Michigan
Orf VII Felch Street LLC Petitioner Vs. Township Of Holland Respondent
- Petitioner
- Orf VII Felch Street LLC
- Respondent
- Township Of Holland
Case overview
- Docket number
- 26-001498-TT
- Status
- Answer Due
- CaseType
- ET Property
- Division
- ET
- County
- Ottawa
- Judge
- No judge assigned
Docket history
| Line # | Subject | Filer | Line Ref | Enter Date/Post Mark | Fee | Related Item |
|---|---|---|---|---|---|---|
| 7 | Proof of Service of Misc Documents was received. | Not recorded | Not recorded | 10/01/2026 | Not recorded | Download |
| Not recorded | Not recorded | Not recorded | Not recorded | Not recorded | Not recorded | Download |
| 6 | Attachments to the Answer were filed | Not recorded | Not recorded | 10/01/2026 | Not recorded | Download |
| Not recorded | Not recorded | Not recorded | Not recorded | Not recorded | Not recorded | Download |
| 5 | Appearance | Not recorded | Not recorded | 10/01/2026 | 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 | 09/17/2026 | Not recorded | Download |
| Not recorded | Not recorded | Not recorded | Not recorded | Not recorded | Not recorded | Download |
| 3 | Petition has been verified | PET | 1 | 08/14/2026 | 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 | 08/14/2026 | Not recorded | Download |
| 1 | A petition was received. | PET | Not recorded | 05/26/2026 | $800.00 | Download |
| Not recorded | Not recorded | Not recorded | Not recorded | Not recorded | Not recorded | Download |
Documents
Proof of Service_.pdfRead complete document text →
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Page 1
STATE OF MICHIGAN DEPARTMENT OF LICENSING & REGULATORY AFFAIRS ORF VII STREET LLC, MICHIGAN TAX TRIBUNAL Petitioner, Docket No. 26-001498 v Parcel No. 70-16-16-100-009. HOLLAND CHARTER TOWNSHIP, and additional parcels Respondent. Laura M. Hallahan Bradley J. Fisher (P64608) HALLAHAN & ASSOCIATES, P.C. SCHOLTEN FANT Attorney for Petitioner Attorneys for Respondent 1750 S. Telegraph Road, Suite 202 100 N. Third Street Bloomfield Hills, MI 48302-0179 Grand Haven, MI 49417 (248) 731-3089 (616) 842-3030 lhallahan@hallahanlaw.com bfisher@scholtenfant.com PROOF OF SERVICE The undersigned certifies that a copy of the Respondent’s Response and Affirmative Defenses to Petitioner’s Property Tax Petition and Appearance was e-filed with the Michigan Tax Tribunal and served upon all parties and/or attorneys of record to this action to their addresses as disclosed by the pleadings, on October 1, 2026, via email. Dated: October 1, 2026 i Hn nhun Lgltiamn Jenifer DefArney v Legal Assistant to Bradley J. Fisher
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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: 26-001498 Is this case currently pending in the Small Claims Division? No Party Filing Document Respondent Files Document Type: Proof of Service: Misc Documents Attachment File Name: Proof of Service_ Fee Information Filing Fee: $ 0.00 Payment Information Payment: $ 0.00
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Respondent's Resp. and Affirm. Defenses to Petitioner's Property Tax Petition.pdfRead complete document text →
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STATE OF MICHIGAN DEPARTMENT OF LICENSING & REGULATORY AFFAIRS ORF VII STREET LLC, MICHIGAN TAX TRIBUNAL Petitioner, Docket No. 26-001498 v Parcel No. 70-16-16-100-009. HOLLAND CHARTER TOWNSHIP, and additional parcels Respondent. Laura M. Hallahan Bradley J. Fisher (P64608) HALLAHAN & ASSOCIATES, P.C. SCHOLTEN FANT Attorney for Petitioner Attorneys for Respondent 1750 S. Telegraph Road, Suite 202 100 N. Third Street Bloomfield Hills, MI 48302-0179 Grand Haven, MI 49417 (248) 731-3089 (616) 842-3030 lhallahan@hallahanlaw.com bfisher@scholtenfant.com RESPONDENT’S RESPONSE AND AFFIRMATIVE DEFENSES TO PETITIONER’S PROPERTY TAX PETITION NOW COMES Respondent, HOLLAND CHARTER TOWNSHIP, by and through its attorneys, SCHOLTEN FANT, and for its Response to Petitioner’s Property Tax Petition states as follows: 1. The property that is the subject of this appeal consists of these contiguous real property parcels: REAL PROPERTY - CONTIGUOUS Parcel Number Address Classification Use 70-16-16-100-099 3050 Beeline Rd 50-60 201- Comm Retail 70-16-16-100-078 12635 Felch St Ste 20 201- Comm Retail 70-16-16-100-082 12635 Felch St Ste 20 201- Comm Retail 70-16-16-100-087 3050 Beeline Rd Ste 20 | 201- Comm Retail 70-16-16-100-083 12635 Felch St Ste 50 201- Comm Retail 70-16-16-100-084 12635 Felch St Ste 40 201- Comm Retail
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70-16-16-100-085 12635 Felch St Ste 30 201- Comm Retail 70-16-16-100-088 3050 Beeline Rd Ste 10 201- Comm Retail 70-16-16-100-100 3050 Beeline Rd 30-40 201- Comm Retail RESPONSE: Admitted upon information and belief. 2. N/A. If the assessment at issue was protested, the protest was made to Respondent’s: o March, oJuly, o©December Board of Review. RESPONSE: N/A 3. Respondent, identified above, assesses and collects taxes on the subject property. RESPONSE: Admitted. 4. The subject property is located in the County of Ottawa and school district of West Ottawa Public School District. RESPONSE: Admitted. 5. Petitioner is a taxpayer/party-in-interest with respect to property taxes on the subject property. RESPONSE: Admitted upon information and belief. 6. The Petitioner’s principal office/legal residence address is: 5865 North Point Parkway, Suite 350, Alpharetta, GA 30022. RESPONSE: Neither admitted nor denied for lack of sufficient knowledge or information as to form a belief and, therefore, leaves Petitioner to its proofs. 7. This appeal involves issues related to: the subject property’s true cash and taxable values [J the subject property’s taxable value only there is a dispute as to the vale of an addition or loss: [] Yes [] No [J uniformity of the subject property’s assessment [J the subject property’s exemption from ad valorem taxation under MCL RESPONSE: Admitted upon information and belief.
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8. The tax year is 2026. RESPONSE: Admitted. 9. The subject property is listed on the attachment, including by parcel number: a. b. c. Respondent’s Board of Review established values. Petitioner’s value contentions; and Values in dispute: RESPONSE: a. Admitted b. Neither admitted nor denied for lack of sufficient knowledge or information as to form a belief and, therefore, leaves Petitioner to its proofs. ¢. Neither admitted nor denied for lack of sufficient knowledge or information as to form a belief and, therefore, leaves Petitioner to its proofs. 10. 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. b. The assessed, state equalized and/or taxable values exceed the amounts permitted by the Michigan Constitution and applicable statues; The assessed, state equalized and/or taxable values are at higher percentages of true cash value than permissible under the Michigan Constitution and applicable statues; 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 principle; and 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. RESPONSE: a-d denied as untrue. Petitioner requests that the Tribunal enter an order reducing the 2026
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RE
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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: 26-001498 Is this case currently pending in the Small Claims Division? No Party Filing Document Respondent Files Document Type: Attachments to Answer Attachment File Name: Respondent's Resp. and Affirm. Defenses to Petitioner's Property Tax Petition Fee Information Filing Fee: $ 0.00 Payment Information Payment: $ 0.00
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Appearance.pdfRead complete document text →
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STATE OF MICHIGAN DEPARTMENT OF LICENSING & REGULATORY AFFAIRS ORF VII STREET LLC, MICHIGAN TAX TRIBUNAL Petitioner, Docket No. 26-001498 v Parcel No. 70-16-16-100-009. HOLLAND CHARTER TOWNSHIP, and additional parcels Respondent. Laura M. Hallahan Bradley J. Fisher (P64608) HALLAHAN & ASSOCIATES, P.C. SCHOLTEN FANT Attorney for Petitioner Attorneys for Respondent 1750 S. Telegraph Road, Suite 202 100 N. Third Street Bloomfield Hills, MI 48302-0179 Grand Haven, MI 49417 (248) 731-3089 (616) 842-3030 lhallahan@hallahanlaw.com bfisher@scholtenfant.com APPEARANCE PLEASE ENTER THE APPEARANCE of the law firm of SCHOLTEN FANT, as attorneys of record for the above-named Respondent, Holland Charter Township, in the above cause. SCHOLTEN EANT Dated: October 1, 2026 Bradley J. Fisher (P64668)— Attorneys for Respondent Holland Charter Township
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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: 26-001498 Is this case currently pending in the Small Claims Division? No Party Filing Document Respondent Files Document Type: Appearance Attachment File Name: Appearance Fee Information Filing Fee: $ 0.00 Payment Information Payment: $ 0.00
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Petition - POS.pdfRead complete document text →
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STATE OF MICHIGAN DEPARTMENT OF LICENSING & REGULATORY AFFAIRS MICHIGAN TAX TRIBUNAL ORF VII Felch Street LLC, Petitioner, vs. Holland Township, Respondent. MTT Docket No. 26-001498 _____________________________________________________________________________/ 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 Holland Township 353 N 120th Ave Holland, MI 49424 Township Supervisor Holland Township 353 N 120th Ave Holland, MI 49424 On the date below I sent by first class mail a copy of the Petition to: Equalization Director Ottawa County 12220 Fillmore St, Rm 110 West Olive, MI 49460 County Clerk Ottawa County 12220 Fillmore St, Rm 130 West Olive, MI 49460 Secretary, Board of Education West Ottawa Public Schools 1138 136th Ave Holland, MI 49424 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
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1 STATE OF MICHIGAN DEPARTMENT OF LICENSING & REGULATORY AFFAIRS ORF VII FELCH STREET LLC, Petitioner, v HOLLAND CHARTER TOWNSHIP, Respondent. MICHIGAN TAX TRIBUNAL Docket No. 26-001498 Parcel No.: 70-16-16-100-099, and additional parcels _____________________________________________________________________________/ 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 consists of these contiguous real property parcels: REAL PROPERTY - CONTIGUOUS Parcel Number Address Classification Use 70-16-16-100-099 3050 Beeline Rd 50-60 201-Comm Retail 70-16-16-100-078 12635 Felch St Ste 20 201-Comm Retail 70-16-16-100-082 12635 Felch St Ste 60 201-Comm Retail 70-16-16-100-087 3050 Beeline Rd Ste 20 201-Comm Retail 70-16-16-100-083 12635 Felch St Ste 50 201-Comm Retail 70-16-16-100-084 12635 Felch St Ste 40 201 Comm Retail 70-16-16-100-085 12635 Felch St Ste 30 201 Comm Retail 70-16-16-100-088 3050 Beeline Rd Ste 10 201 Comm Retail 70-16-16-100-100 3050 Beeline Rd 30-40 201 Comm Retail 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. The subject property is located in the County of Ottawa and school district of West Ottawa Public School District. 5. Petitioner is a taxpayer/party-in-interest with respect to property taxes on the subject property. 6. The Petitioner’s principal office/legal residence address is: 5865 North Point Parkway, Suite 350, Alpharetta, GA 30022.
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2 7. 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 ______ 8. The tax year at issue is 2026. 9. The subject property is listed on the attachment, including, by parcel number: a. Respondent’s Board of Review established values, b. Petitioner’s value contentions, and c. Values in dispute. 10. 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.
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3 Petitioner requests that the Tribunal enter an
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4
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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: 26-001498 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
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ORF VII Felch St Petition - 2026.pdfRead complete document text →
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1 STATE OF MICHIGAN DEPARTMENT OF LICENSING & REGULATORY AFFAIRS ORF VII FELCH STREET LLC, Petitioner, v HOLLAND CHARTER TOWNSHIP, Respondent. MICHIGAN TAX TRIBUNAL Docket No. 26-____________ Parcel No.: 70-16-16-100-099, and additional parcels _____________________________________________________________________________/ 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 consists of these contiguous real property parcels: REAL PROPERTY - CONTIGUOUS Parcel Number Address Classification Use 70-16-16-100-099 3050 Beeline Rd 50-60 201-Comm Retail 70-16-16-100-078 12635 Felch St Ste 20 201-Comm Retail 70-16-16-100-082 12635 Felch St Ste 60 201-Comm Retail 70-16-16-100-087 3050 Beeline Rd Ste 20 201-Comm Retail 70-16-16-100-083 12635 Felch St Ste 50 201-Comm Retail 70-16-16-100-084 12635 Felch St Ste 40 201 Comm Retail 70-16-16-100-085 12635 Felch St Ste 30 201 Comm Retail 70-16-16-100-088 3050 Beeline Rd Ste 10 201 Comm Retail 70-16-16-100-100 3050 Beeline Rd 30-40 201 Comm Retail 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. The subject property is located in the County of Ottawa and school district of West Ottawa Public School District. 5. Petitioner is a taxpayer/party-in-interest with respect to property taxes on the subject property. 6. The Petitioner’s principal office/legal residence address is: 5865 North Point Parkway, Suite 350, Alpharetta, GA 30022.
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2 7. 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 ______ 8. The tax year at issue is 2026. 9. The subject property is listed on the attachment, including, by parcel number: a. Respondent’s Board of Review established values, b. Petitioner’s value contentions, and c. Values in dispute. 10. 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.
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3 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. 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 26, 2026 lhallahan@hallahanlaw.com Filing Fee: $800
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4 ATTACHMENT TO PETITION (Subject Property) VALUES Respondent’s Board of Review -and- Petitioner’s Contention Parcel Number Respondent Petitioner
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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 ORF VII Felch Street LLC Home Address (No., Street, P.O. Box or Rural Route) 5865 North Point Parkway, Suite 350 City or Town Alpharetta State Georgia ZIP Code 30022 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? 9 Property Address (No., Street, City, ST, ZIP) [If multiple, list first property’s address] 3050 Beeline Rd 50-60 See Petition Holland Charter Township
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STATE OF MICHIGAN GRETCHEN WHITMER GOVERNOR DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS LANSING MARLON I. BROWN, DPA DIRECTOR Michigan 49424 Taxing Authority (City or Township) Township Of Holland (OTTAWA) County Ottawa 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.) Yes 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: 70-16-16-100-099 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: 1781800 Current Taxable Value as established by the Board of Review: 1426522 What do you believe is the fair market value (also known as True Cash Value)? 2000000 Multiply the True Cash Value by 50% and enter here. This is your contention of Assessed Value (also known as State Equalized Value). 1000000 If you belive the Taxable Value differs from your contention of Assessed Value, enter your contention of Taxable Value. Section 6: Valuation Information for Each Parcel under Appeal Parcel Number: 70-16-16-100-078 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: 1689600 Current Taxable Value as established by the Board of Review:
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STATE OF MICHIGAN GRETCHEN WHITMER GOVERNOR DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS LANSING MARLON I. BROWN, DPA DIRECTOR 1365485 What do you believe is the fair market value (also known as True Cash Value)? 1800000 Multiply the True Cash Value by 50% and enter here. This is your contention of Assessed Value (also known as State Equalized Value). 900000 If you belive the Taxable Value differs from your contention of Assessed Value, enter your contention of Taxable Value. Section 6: Valuation Information for Each Parcel under Appeal Parcel Number: 70-16-16-100-082 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: 1441100 Current Taxable Value as established by the Board of Review: 1255864 What do you believe is the fair market value (also known as True Cash Value)? 1600000 Multiply the True Cash Value by 50% and enter here. This is your contention of Assessed Value (also known as State Equalized Value). 800000 If you belive the Taxable Value differs from your contention of Assessed Value, enter your contention of Taxable Value. Section 6: Valuation Information for Each Parcel under Appeal Parcel Number: 70-16-16-100-087 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: 994000 Current Taxable Value as established by the Board of Review: 698530 What do you believe is the fair market value (also known as True Cash Value)? 1000000 Multiply the True Cash Value by 50% and enter here. This is your contention of Assessed
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S
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ET_Notice_of_Docket_Number.2026-08-14_13-55-53.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 ORF VII Felch Street LLC, Petitioner, MICHIGAN TAX TRIBUNAL v MTT Docket No.: 26-001498 Township Of Holland, 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 14, 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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ORF VII Felch St Petition - 2026.pdfRead complete document text →
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1 STATE OF MICHIGAN DEPARTMENT OF LICENSING & REGULATORY AFFAIRS ORF VII FELCH STREET LLC, Petitioner, v HOLLAND CHARTER TOWNSHIP, Respondent. MICHIGAN TAX TRIBUNAL Docket No. 26-____________ Parcel No.: 70-16-16-100-099, and additional parcels _____________________________________________________________________________/ 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 consists of these contiguous real property parcels: REAL PROPERTY - CONTIGUOUS Parcel Number Address Classification Use 70-16-16-100-099 3050 Beeline Rd 50-60 201-Comm Retail 70-16-16-100-078 12635 Felch St Ste 20 201-Comm Retail 70-16-16-100-082 12635 Felch St Ste 60 201-Comm Retail 70-16-16-100-087 3050 Beeline Rd Ste 20 201-Comm Retail 70-16-16-100-083 12635 Felch St Ste 50 201-Comm Retail 70-16-16-100-084 12635 Felch St Ste 40 201 Comm Retail 70-16-16-100-085 12635 Felch St Ste 30 201 Comm Retail 70-16-16-100-088 3050 Beeline Rd Ste 10 201 Comm Retail 70-16-16-100-100 3050 Beeline Rd 30-40 201 Comm Retail 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. The subject property is located in the County of Ottawa and school district of West Ottawa Public School District. 5. Petitioner is a taxpayer/party-in-interest with respect to property taxes on the subject property. 6. The Petitioner’s principal office/legal residence address is: 5865 North Point Parkway, Suite 350, Alpharetta, GA 30022.
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2 7. 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 ______ 8. The tax year at issue is 2026. 9. The subject property is listed on the attachment, including, by parcel number: a. Respondent’s Board of Review established values, b. Petitioner’s value contentions, and c. Values in dispute. 10. 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.
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3 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. 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 26, 2026 lhallahan@hallahanlaw.com Filing Fee: $800
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4 ATTACHMENT TO PETITION (Subject Property) VALUES Respondent’s Board of Review -and- Petitioner’s Contention Parcel Number Respondent Petitioner
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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 ORF VII Felch Street LLC Home Address (No., Street, P.O. Box or Rural Route) 5865 North Point Parkway, Suite 350 City or Town Alpharetta State Georgia ZIP Code 30022 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? 9 Property Address (No., Street, City, ST, ZIP) [If multiple, list first property’s address] 3050 Beeline Rd 50-60 See Petition Holland Charter Township
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STATE OF MICHIGAN GRETCHEN WHITMER GOVERNOR DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS LANSING MARLON I. BROWN, DPA DIRECTOR Michigan 49424 Taxing Authority (City or Township) Township Of Holland (OTTAWA) County Ottawa 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.) Yes 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: 70-16-16-100-099 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: 1781800 Current Taxable Value as established by the Board of Review: 1426522 What do you believe is the fair market value (also known as True Cash Value)? 2000000 Multiply the True Cash Value by 50% and enter here. This is your contention of Assessed Value (also known as State Equalized Value). 1000000 If you belive the Taxable Value differs from your contention of Assessed Value, enter your contention of Taxable Value. Section 6: Valuation Information for Each Parcel under Appeal Parcel Number: 70-16-16-100-078 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: 1689600 Current Taxable Value as established by the Board of Review:
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STATE OF MICHIGAN GRETCHEN WHITMER GOVERNOR DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS LANSING MARLON I. BROWN, DPA DIRECTOR 1365485 What do you believe is the fair market value (also known as True Cash Value)? 1800000 Multiply the True Cash Value by 50% and enter here. This is your contention of Assessed Value (also known as State Equalized Value). 900000 If you belive the Taxable Value differs from your contention of Assessed Value, enter your contention of Taxable Value. Section 6: Valuation Information for Each Parcel under Appeal Parcel Number: 70-16-16-100-082 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: 1441100 Current Taxable Value as established by the Board of Review: 1255864 What do you believe is the fair market value (also known as True Cash Value)? 1600000 Multiply the True Cash Value by 50% and enter here. This is your contention of Assessed Value (also known as State Equalized Value). 800000 If you belive the Taxable Value differs from your contention of Assessed Value, enter your contention of Taxable Value. Section 6: Valuation Information for Each Parcel under Appeal Parcel Number: 70-16-16-100-087 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: 994000 Current Taxable Value as established by the Board of Review: 698530 What do you believe is the fair market value (also known as True Cash Value)? 1000000 Multiply the True Cash Value by 50% and enter here. This is your contention of Assessed
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