Record Finder / 26-001385-TT
Michigan
Somerset Campus Holdings LLC & Somerset Campus Inn LLC Petitioner Vs. City Of Troy Respondent
- Petitioner
- Somerset Campus Holdings LLC & Somerset Campus Inn LLC
- Respondent
- City Of Troy
Case overview
- Docket number
- 26-001385-TT
- Status
- Answer Due
- 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 | Answer was received | RESP | Not recorded | 10/06/2026 | 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 | 08/11/2026 | 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 | 08/11/2026 | Not recorded | Download |
| 1 | A petition was received. | PET | Not recorded | 05/25/2026 | $625.00 | Download |
| Not recorded | Not recorded | Not recorded | Not recorded | Not recorded | Not recorded | Download |
Documents
Respondent's Answer to Pet & Aff Def signed 26-001385.pdfRead complete document text →
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Page 1
STATE OF MICHIGAN DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS MICHIGAN TAX TRIBUNAL SOMERSET CAMPUS HOLDINGS LLC And SOMERSET CAMPUS INN LLC, Petitioner, MTT Docket: 26-001385 V. Parcel IDs 88-20-29-127-025 & 88-20-29-127-023 CITY OF TROY, Respondent. / LAURA M. HALLAHAN (P42101) LORI GRIGG BLUHM (P46908) HALLAHAN & ASSOCIATES, P.C. TROY CITY ATTORNEY'S OFFICE Attorney for Petitioner Attorney for Respondent 1750 S. Telegraph Road 500 W. Big Beaver Road Suite 202 Troy, MI 48084 Bloomfield Hills, MI 48302-0179 (248) 524-3320 (248) 731-3089 BluhmLG@TroyMIl.gov LHallahan@Hallahanlaw.com RESPONDENT’S ANSWER TO PETITION NOW COMES, Respondent, CITY OF TROY, by and through its attorney, Lori Grigg Bluhm, and for its Answer to Petitioner's Petition, states as follows: 1s As to Paragraph 1, Respondent admits. 2. As to Paragraph 2, Respondent admits that Petitioner did not file with the City of Troy Board of Review.
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6. As to Paragraph 6, Respondent admits that Petitioner is challenging the subject property’s true cash and taxable values, but denies that there is support for the challenge. 7: As to paragraph 7, Respondent admits. 8. As to Paragraph 8, Respondent admits. 9. As to Paragraph 9, Respondent denies that the Petitioner's alleged values for the subject property are accurate and/or have any support for its contention. 10. As to Paragraph 10, Respondent does not contest Petitioner's calculations, but denies that Petitioner's alleged values for the subject property are accurate and/or have any support for its contention. 11. As to Paragraph 11, Respondent denies that the taxes imposed are invalid or unlawful, and denies that any reduction to the assessment for the Subject Property is appropriate, since the allegations are untrue. WHEREFORE, Respondent, CITY OF TROY, requests the Tribunal dismiss the Petition, affirm or increase Respondent's assessed and taxable values, subject to county and state equalization, and award Respondent its costs and attorney fees. Dated: October 6, 2026 CITY OF TROY SP Sq BU LORI GRIGG BLUHM (P46908) Attorney for Respondent 500 W. Big Beaver Road Troy, MI 48084 (248) 524-3320 BluhmLG@TroyMI.gov
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AFFIRMATIVE DEFENSES For its further Answer to Petitioner's Petition, Respondent relies on 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. Petitioner fails to allege specific and sufficient facts to establish fraud, error of law, discrimination, application of wrong principles or illegality on the part of the Respondent or its agents. 3. Petitioner fails to allege specific and sufficient facts to establish the true cash value, assessed value, and taxable value of its property. 4, Petitioner fails to allege specific and sufficient facts to support its allegations that the property's taxable value is improper, or failed to conform with the mode and method applied in the case of all properties in the City of Troy for 2026. 5. 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. 6. Respondent has properly and lawfully assessed Petitioner's property and established its taxable value in accordance with statutory and constitutional requirements. 7. Respondent reserves the right to argue additional Affirmative Defenses during the pendency of this action.
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Dated: October 6, 2026 CITY OF TROY LORI GRIGG BLUHM (P46908) Attorney for Respondent 500 W. Big Beaver Road Troy, MI 48084 (248) 524-3320 bluhmlg@troymi.gov Certificate of Service | hereby certify that on October 6, 2026, | filed this Answer and Affirmative Defenses with the Michigan Tax Tribunal and sent a copy to Petitioner's Attorney Laura Hallahan via email at: LHallahan@HallahanLaw.com; and also sent the documents via first class mail to the Michigan Department of Treasury, State Treasurer, 430 W. Allegan, Lansing, MI 49822; Secretary of School Board, Troy Public Schools, 4400 Livernois Road, Troy, MI 48098; Director of Equalization; Oakland Pointe Office Building, 250 Elizabeth Lake Road Suite 1000, Pontiac, MI 48341; and Clerk, Oakland County, 1200 N. Telegraph, Building 12 East, Pontiac, MI 48341. Dated: October 6, 2026 "Te LY Clara Reid : ' Legal Administrative Coordinator 500 W. Big Beaver Road Troy, MI 48084
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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. 26-001385 Section 1: Respondent’s Contact Information Filer Type: Local Unit of Government Local Unit of Government City Of Troy (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 Lori M.I. Grigg Last Name Bluhm Firm Name (if any) City of Troy City Attorney Office Address (No., Street, P.O. Box or Rural Route) 500 W. Big Beaver Road City or Town Troy State Michigan ZIP Code 48084 Telephone Number 2485243320 E-mail Address (do not enter unless you want MTT to send all correspondence via e-mail) Bluhmlg@TroyMI.gov Electronic Signature *Typing your name below will serve as your signature Respondent or Authorized Attorney/Representative’s Signature: Lori Grigg Bluhm /s/
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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 SOMERSET CAMPUS HOLDINGS LLC and SOMERSET CAMPUS INN LLC, Petitioner, vs. City of Troy, Respondent. MTT Docket No. 26-001385 _____________________________________________________________________________/ 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 Troy 500 W Big Beaver Rd Troy, MI 48084 City Clerk City of Troy 500 W Big Beaver Rd Troy, MI 48084 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 Troy School District 4400 Livernois Rd Troy, MI 48098 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 SOMERSET CAMPUS HOLDINGS LLC and SOMERSET CAMPUS INN LLC, Petitioner, v CITY OF TROY, Respondent. MICHIGAN TAX TRIBUNAL Docket No. 26-001385______ Parcel No.: 88-20-29-127-025, 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 88-20-29-127-025 2301 W. Big Beaver -2401 201-Commercial Office 88-20-29-127-023 2601 W. Big Beaver. 201-Commercial Hotel 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 Oakland and school district of Troy. 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: 4036 Telegraph Rd. Suite 201, Bloomfield Hills, MI 48302.
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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 lhallahan@hallahanlaw.com Dated: May 25, 2026 Filing Fee: $625
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4 ATTACHMENT TO PETITION (Subject Property) VALUES Respondent’s Board of Review -and- Petitioner’s Contention Parcel Number Respondent Petitioner TCV SEV TV TCV SEV TV 88-20-29-127-025 26,048,860 13,024,430 12,719,390 5,000,000 2,500,000 2,500,000 88-20-29-127-023 11,204,400 5,602,200 4,590,720 3,000,000 1,500,000 1,500,000 Totals 37,253,260 18,626,630 17,310,110 8,000,000 4,000,000 4,000,000 VALUES IN DISPUTE Parcel Number TCV SEV TV 88-20-29-127-025 21,048,860 10,524,430 10,219,390 88-20-29-127-023 8,204,400 4,102,200 3,090,720 Totals 29,253,260 14,626,630 13,310,110
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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: 26-001385 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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Somerset - Petition 2026.pdfRead complete document text →
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1 STATE OF MICHIGAN DEPARTMENT OF LICENSING & REGULATORY AFFAIRS SOMSERSET CAMPUS HOLDINGS LLC and SOMERSET CAMPUS INN LLC, Petitioner, v CITY OF TROY, Respondent. MICHIGAN TAX TRIBUNAL Docket No. 26-____________ Parcel No.: 88-20-29-127-025, 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 88-20-29-127-025 2301 W. Big Beaver -2401 201-Commercial Office 88-20-29-127-023 2601 W. Big Beaver. 201-Commercial Hotel 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 Oakland and school district of Troy. 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: 4036 Telegraph Rd. Suite 201, Bloomfield Hills, MI 48302.
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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 lhallahan@hallahanlaw.com Dated: May 25, 2026 Filing Fee: $625
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4 ATTACHMENT TO PETITION (Subject Property) VALUES Respondent’s Board of Review -and- Petitioner’s Contention Parcel Number Respondent Petitioner TCV SEV TV TCV SEV TV 88-20-29-127-025 26,048,860 13,024,430 12,719,390 5,000,000 2,500,000 2,500,000 88-20-29-127-023 11,204,400 5,602,200 4,590,720 3,000,000 1,500,000 1,500,000 Totals 37,253,260 18,626,630 17,310,110 8,000,000 4,000,000 4,000,000 VALUES IN DISPUTE Parcel Number TCV SEV TV 88-20-29-127-025 21,048,860 10,524,430 10,219,390 88-20-29-127-023 8,204,400 4,102,200 3,090,720 Totals 29,253,260 14,626,630 13,310,110
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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 Somerset Campus Holdings LLC & Somerset Campus Inn LLC Home Address (No., Street, P.O. Box or Rural Route) 4036 Telegraph Rd, Suite 201 City or Town Bloomfield Hills State Michigan ZIP Code 48302 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? 2 Property Address (No., Street, City, ST, ZIP) [If multiple, list first property’s address] 2301 W. Big Beaver -2401 2601 W. Big Beaver Troy
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STATE OF MICHIGAN GRETCHEN WHITMER GOVERNOR DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS LANSING MARLON I. BROWN, DPA DIRECTOR Michigan 48084 Taxing Authority (City or Township) City Of Troy (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.) 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: 88-20-29-127-025 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: 13024430 Current Taxable Value as established by the Board of Review: 12719390 What do you believe is the fair market value (also known as True Cash Value)? 5000000 Multiply the True Cash Value by 50% and enter here. This is your contention of Assessed Value (also known as State Equalized Value). 2500000 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: 88-20-29-127-023 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: 5602200 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 4590720 What do you believe is the fair market value (also known as True Cash Value)? 3000000 Multiply the True Cash Value by 50% and enter here. This is your contention of Assessed Value (also known as State Equalized Value). 1500000 If you belive the Taxable Value differs from your contention of Assessed Value, enter your contention of Taxable Value. 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. 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: 625 Success: True Message: "" Waiver Code: Transaction Number: 26052586861512 Supporting Waiver Documents:
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ET_Notice_of_Docket_Number.2026-08-11_10-18-03.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 Somerset Campus Holdings LLC & Somerset Campus Inn LLC, Petitioner, MICHIGAN TAX TRIBUNAL v MTT Docket No.: 26-001385 City Of Troy, 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 11, 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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Somerset - Petition 2026.pdfRead complete document text →
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1 STATE OF MICHIGAN DEPARTMENT OF LICENSING & REGULATORY AFFAIRS SOMSERSET CAMPUS HOLDINGS LLC and SOMERSET CAMPUS INN LLC, Petitioner, v CITY OF TROY, Respondent. MICHIGAN TAX TRIBUNAL Docket No. 26-____________ Parcel No.: 88-20-29-127-025, 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 88-20-29-127-025 2301 W. Big Beaver -2401 201-Commercial Office 88-20-29-127-023 2601 W. Big Beaver. 201-Commercial Hotel 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 Oakland and school district of Troy. 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: 4036 Telegraph Rd. Suite 201, Bloomfield Hills, MI 48302.
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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 lhallahan@hallahanlaw.com Dated: May 25, 2026 Filing Fee: $625
Page 4
4 ATTACHMENT TO PETITION (Subject Property) VALUES Respondent’s Board of Review -and- Petitioner’s Contention Parcel Number Respondent Petitioner TCV SEV TV TCV SEV TV 88-20-29-127-025 26,048,860 13,024,430 12,719,390 5,000,000 2,500,000 2,500,000 88-20-29-127-023 11,204,400 5,602,200 4,590,720 3,000,000 1,500,000 1,500,000 Totals 37,253,260 18,626,630 17,310,110 8,000,000 4,000,000 4,000,000 VALUES IN DISPUTE Parcel Number TCV SEV TV 88-20-29-127-025 21,048,860 10,524,430 10,219,390 88-20-29-127-023 8,204,400 4,102,200 3,090,720 Totals 29,253,260 14,626,630 13,310,110
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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 Somerset Campus Holdings LLC & Somerset Campus Inn LLC Home Address (No., Street, P.O. Box or Rural Route) 4036 Telegraph Rd, Suite 201 City or Town Bloomfield Hills State Michigan ZIP Code 48302 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? 2 Property Address (No., Street, City, ST, ZIP) [If multiple, list first property’s address] 2301 W. Big Beaver -2401 2601 W. Big Beaver Troy
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STATE OF MICHIGAN GRETCHEN WHITMER GOVERNOR DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS LANSING MARLON I. BROWN, DPA DIRECTOR Michigan 48084 Taxing Authority (City or Township) City Of Troy (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.) 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: 88-20-29-127-025 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: 13024430 Current Taxable Value as established by the Board of Review: 12719390 What do you believe is the fair market value (also known as True Cash Value)? 5000000 Multiply the True Cash Value by 50% and enter here. This is your contention of Assessed Value (also known as State Equalized Value). 2500000 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: 88-20-29-127-023 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: 5602200 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 4590720 What do you believe is the fair market value (also known as True Cash Value)? 3000000 Multiply the True Cash Value by 50% and enter here. This is your contention of Assessed Value (also known as State Equalized Value). 1500000 If you belive the Taxable Value differs from your contention of Assessed Value, enter your contention of Taxable Value. 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. 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: 625 Success: True Message: "" Waiver Code: Transaction Number: 26052586861512 Supporting Waiver Documents:
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