Stellar Hospitality Muskegon LLC Petitioner Vs. Township Of Fruitport Respondent

Page 1

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA

DIRECTOR

MICHIGAN TAX TRIBUNAL · 611 W. OTTAWA ST., LANSING, MI 48933 · 517-335-9760

PO BOX 30232, LANSING, MI 48909 · Other Carriers: 2407 N GRAND RIVER AVE, LANSING, MI 48906

NOTICE OF AUGUST 2- 13, 2027 PREHEARING GENERAL CALL AND ORDER OF 

PROCEDURE

Stellar Hospitality Muskegon LLC,

Petitioner,

v

 

 

Township Of Fruitport,

Respondent.

 MTT Docket No. 26-000561

Please be advised that 26-000561 has been placed on a two-week Prehearing General 

Call commencing August 02, 2027. Unless ordered otherwise, parties will be notified at 

least 28 days before they are scheduled to appear. Scheduling will not necessarily 

occur in the order in which the cases are listed below.

Parties are required to submit a valuation disclosure or written notification that no 

valuation disclosure is required by the dates indicated herein. A “valuation disclosure” 

is defined as documentary or other tangible evidence in a property tax proceeding that a 

party relies upon in support of the party’s contention as to the true cash value of the 

subject property or any portion thereof and contains the party’s value conclusion and 

data, valuation methodology, analysis or reasoning. See TTR 203 and TTR 241.

Users who file documents with the Tribunal are advised that filed documents are 

public records and will appear for public viewing on the Tribunal’s Tax Docket 

Lookup. If a user wishes to file a document for consideration by the Tribunal and 

prevent its publication on the Tax Docket Lookup, the user MUST file a Motion for 

Protective Order under MCR 2.302(C)(8). If a Protective Order is issued, documents 

covered by the order will not be published. Documents filed prior to the issuance of a 

Protective Order will be published.

In accordance with MCR 1.109(D)(9) and TTR 209, the responsibility for excluding or 

redacting personal identifying information (PII) from all documents filed with or offered to 

the Tribunal rests solely with the parties and their attorneys. The Tribunal is not 

responsible for or required to review, redact, or screen documents at the time of filing 

for PII whether filed electronically or on paper. A party, representative, or interested 

person (i.e. third party not part of an appeal) may request that the Tribunal redact PII 

contained in a previously filed document by submitting a Request for Redactions. The 

Request for Redactions form is available on the Entire Tribunal and Small Claims pages 

of the Tribunal’s website. 

Please refer to the Tribunal’s FAQs and Glossary of Terms pages on the Tribunal’s 

website for more information.

Page 2

MTT Docket No. 26-000561

Page 2 of 3

IT IS ORDERED that the parties shall:

a. If no valuation disclosure is required, notify the Tribunal and the opposing parties 

in writing within 21 days of entry of this order that no valuation disclosure is being 

filed. The notice shall indicate the reason or reasons why no valuation disclosure 

is required (i.e., exemption claim, etc.).

b. If a valuation disclosure is required, file and exchange their valuation disclosures 

by April 5, 2027. Valuation disclosures will not be admitted into evidence unless 

disclosed and furnished in accordance with this order (even though admissible) 

except upon a finding of good cause by the Tribunal.

IT IS FURTHER ORDERED that the parties shall file and exchange their Prehearing 

Statements by April 5, 2027. Witnesses, with the exception of rebuttal witnesses, will 

not be allowed to testify unless disclosed in the Prehearing Statement and the 

Prehearing Statement is furnished in accordance with this order except upon a finding 

of good cause by the Tribunal. Failure to file the Prehearing Statement may result in 

holding a party or parties in default. See TTR 237. 

IT IS FURTHER ORDERED that “Pre-Valuation Disclosure” discovery is CLOSED on 

April 5, 2027, which means all discovery has been requested, all Motions to Compel 

have been filed, and all requested or ordered discovery has been exchanged by that 

date. Discovery relative to the valuation disclosure prepared for purposes of litigating 

this case or the valuation expert that prepared that valuation disclosure is not permitted 

during “Pre-Valuation Disclosure” discovery.

IT IS FURTHER ORDERED that “Post-Valuation Disclosure” discovery is CLOSED on 

August 2, 2027, which means all discovery has been requested, all Motions to Compel 

have been filed, and all requested or ordered discovery has been exchanged by that 

date. “Post-Valuation

Page 3

MTT Docket

Page 4

ST

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Page 1

STATE OF MICHIGAN 

DEPARTMENT OF LICENSING & REGULATORY AFFAIRS 

MICHIGAN ADMINISTRATIVE HEARING SYSTEM 

MICHIGAN TAX TRIBUNAL 

STELLAR HOSPITALITY MUSKEGON LLC, 

~~ MTT Docket No. 26-000561 

Petitioner, 

Parcel ID Nos. 15-426-000-0001-00 

v. 

15-426-000-0002-00 

FRUITPORT CHARTER TOWNSHIP, 

Respondent. 

Laura M. Hallahan (P42101) 

Bradley J. Fisher (P64608) 

HALLAHAN & ASSOCIATES, P.C. 

SCHOLTEN FANT 

Attorneys for Petitioner 

Attorneys for Respondent 

1750 S. Telegraph Road, Suite 202 

100 North Third Street, P.O. Box 454 

Bloomfield Hills, MI 48302-0179 

Grand Haven, MI 49417-0454 

(248) 731-3089 

(616) 842-3030 

lhallahan@hallahanlaw.com 

bfisher@scholtenfant.com 

Thomas K. Dillon (P81136) 

FOSTER SWIFT COLLINS & SMITH, P.C. 

Attorneys for Respondent 

1700 E. Beltline Ave. NE, Suite 200 

Grand Rapids, MI 49525 

(616) 726-2258 

tdillon@fosterswift.com 

PROOF OF SERVICE 

On August 4, 2026, 

I served a copy of a Stipulation 

for Substitution of Counsel, along with a 

copy of this Proof of Service, upon the parties of record at their last known business address, by first 

class U.S. mail, postage prepaid. 

I declare that the statements above are true to the best of my information, knowledge, and 

belief. 

Date: 

August 4, 2026 

83504:00003:202929947-1

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Page 1

STATE OF MICHIGAN 

DEPARTMENT OF LICENSING & REGULATORY AFFAIRS 

MICHIGAN ADMINISTRATIVE HEARING SYSTEM 

MICHIGAN TAX TRIBUNAL 

STELLAR HOSPITALITY MUSKEGON LLC, 

MTT Docket No. 26-000561 

Petitioner, 

Parcel ID Nos. 15-426-000-0001-00 

Vv. 

15-426-000-0002-00 

FRUITPORT CHARTER TOWNSHIP, 

Respondent. 

Laura M. Hallahan (P42101) 

Bradley J. Fisher (P64608) 

HALLAHAN & ASSOCIATES, P.C. 

SCHOLTEN FANT 

Attorneys for Petitioner 

Attorneys for Respondent 

1750 S. Telegraph Road, Suite 202 

100 North Third Street, P.O. Box 454 

Bloomfield Hills, MI 48302-0179 

Grand Haven, MI 49417-0454 

(248) 731-3089 

(616) 842-3030 

lhallahan@hallahanlaw.com 

bfisher@scholtenfant.com 

Thomas K. Dillon (P81136) 

FOSTER SWIFT COLLINS & SMITH, P.C. 

Attorneys for Respondent 

1700 E. Beltline Ave. NE, Suite 200 

Grand Rapids, MI 49525 

(616) 726-2258 

tdillon@fosterswift.com 

STIPULATION FOR SUBSTITUTION OF COUNSEL 

Bradley J. Fisher, of Scholten Fant, attorneys for Respondent, Fruitport Charter Township, 

and Thomas K. Dillon of Foster, Swift, Collins & Smith, P.C., hereby stipulate to the substitution 

of Thomas K. Dillon, of Foster, Swift, Collins & Smith, P.C., as Counsel for Respondent, Fruitport 

Charter Township, in the above-entitled matter.

Page 2

Dated: d 

3 

, 2026 

Dated: July 31, 2026 

Dated: 

4 -\\ 

2026 

83504:00003:202929940-1 

Bradley J. Fisher (P64608) 

100 North Third Street, P.O. Box 454 

Grand Haven, MI 49417-0454 

(616) 842-3030 

bfisher@scholtenfant.com 

FOSTER SWIFT COLLINS & SMITH, P.C. 

Attorneys for Respondent 

Thomas K. Dillon (P81136) 

1700 East Beltline Avenue NE, Suite 200 

Grand Rapids, MI 49525 

(616) 726-2258 

tdillon@fosterswift.com 

FRUITPORT CHARTER TOWNSHIP 

Respondent 

By: 

Sy 

Todd Dunham — Township Supervisor

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Page 1

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA

DIRECTOR

MICHIGAN TAX TRIBUNAL · 611 W. OTTAWA ST., LANSING, MI 48933 · 517-335-9760

PO BOX 30232, LANSING, MI 48909 · Other Carriers: 2407 N. GRAND RIVER AVE., LANSING, MI 48906

MICHIGAN TAX TRIBUNAL

Docket Number: 26-000561

Is this case currently pending in the Small Claims Division? No

Party Filing Document 

Respondent

Files

Document Type: Substitution of Counsel

Attachment File Name: Stipulation for Substitution of Counsel 26-000561

Document Type: Proof of Service: Misc Documents

Attachment File Name: POS - Stipulation for Sub. of Counsel 26-000561

Fee Information

Filing Fee: $ 0.00

Payment Information

Payment: $ 0.00

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Page 1

STATE OF MICHIGAN 

DEPARTMENT OF LICENSING & REGULATORY AFFAIRS 

MICHIGAN OFFICE OF ADMINISTRATIVE HEARINGS AND RULES 

MICHIGAN TAX TRIBUNAL 

STELLAR HOSPITALITY MUSKEGON, LLC, 

MTT Docket No. 26-000561 

Petitioner, 

Parcel No. 15-426-000-0001-00, 

Vs. 

and additional parcels 

FRUITPORT CHARTER TOWNSHIP, 

ANSWER AND AFFIRMATIVE 

DEFENSES TO PETITION 

Respondent. 

/ 

Laura M. Hallahan (P42101) 

Bradley J. Fisher (P64608) 

HALLAHAN & ASSOCIATES, P.C. 

SCHOLTEN FANT 

Attorney for Petitioner 

Attorneys for Respondent 

1750 S. Telegraph Road, Suite 202 

100 North Third Street, P. O. Box 454 

Bloomfield Hills, MI 48302 

Grand Haven, MI 49417-0454 

(258) 731-3089 

(616) 842-3030 

lhallahan@hallahanlaw.com 

bfisher@scholtenfant.com 

RESPONDENT’S ANSWER TO PETITION 

NOW COMES Respondent, FRUITPORT CHARTER TOWNSHIP, by and through 

its attorneys, Scholten Fant, and responds to Petitioner’s Property Tax Petition as follows: 

1. 

Admitted upon information and belief. 

2. 

N/a. 

3. 

Admitted upon information and belief. 

4. 

Admitted upon information and belief. 

S. 

Admitted upon information and belief. 

6. 

Neither admitted 

nor denied 

as Respondent 

lacks 

sufficient knowledge 

or 

information as to form a belief and therefore leaves the Petitioner to its proofs. 

7. 

Admitted upon information and belief. 

8. 

Admitted upon information and belief. 

9. 

Neither admitted nor denied, the referenced exhibit speaks for itself. 

a. Admitted upon information and belief. 

1

Page 2

b. Neither admitted nor denied 

as Respondent 

lacks sufficient knowledge 

or 

information as to form a belief and therefore leaves the Petitioner to its proofs. 

c. 

Neither admitted nor denied as Respondent lacks sufficient knowledge 

or 

information as to form a belief and therefore leaves the Petitioner to its proofs. 

10. 

Denied as untrue. 

a. 

Denied as untrue. 

b. 

Denied as untrue. 

c. 

Denied as untrue. 

d. 

Denied as untrue. 

WHEREFORE, Respondent respectfully requests that the Tribunal deny Petitioner 

its 

requested relief, affirm Respondent’s assessment of the subject property, award Respondent its 

costs and attorney’s fees in defending this action and any other relief that the Tribunal determines 

is fair, just and equitable. 

Dated: July 16, 2026 

Bradley J. Fisher 

(Ra4608) 

Attorneys for Respondent, Fruitport Charter Twp.

Page 3

AFFIRMATIVE DEFENSES TO PETITION 

NOW COMES the Respondent, FRUITPORT CHARTER TOWNSHIP, by and through 

its attorneys, Scholten Fant, and states that it may rely on one or all of the following affirmative 

defenses: 

1. 

The appropriate methods of assessing the Subject Property were used and that 

method conforms to the methods used to assess similarly situated property in the State. 

2. 

Petitioner has failed to state a claim upon which relief can be granted. 

8. 

Petitioner may not be a proper party-in-interest. 

4. 

Petitioner may not have standing to appeal. 

5% 

The Tribunal may lack subject matter jurisdiction over this appeal. 

6. 

Petitioner may have failed to comply with state property tax law by, inter alia, failing 

to report or failing to report completely its assessable property such that its property taxes were 

delinquent or underpaid, such that Petitioner is precluded from appealing its property values, and 

such that Respondent should be awarded damages. 

7. 

Respondent reserves the right to add additional affirmative defenses as they become 

known to it through discovery in this matter. 

WHEREFORE, Respondent requests that the Tribunal affirm the assessed and taxable 

values as determined by Respondent, dismiss the Petition, and award Respondent costs, attorney 

fees and any other relief that the Tribunal determines is fair, just and equitable. 

Dated: July 16.2026 

Bradley J. Fisher (P64608) 

Attorneys for Respondent, Fruitport Charter Twp. 

w

Page 4

STATE OF MICHIGAN 

DEPARTMENT OF LICENSING & REGULATORY AFFAIRS 

MICHIGAN OFFICE OF ADMINISTRATIVE HEARINGS AND RULES 

MICHIGAN TAX TRIBUNAL 

STELLAR HOSPITALITY MUSKEGON, LLC, 

MTT Docket No. 26-000561 

Petitioner, 

Parcel No. 15-426-000-0001-00, 

VS. 

and additional parcels 

FRUITPORT CHARTER TOWNSHIP, 

Respondent. 

/ 

Laura M. Hallahan (P42101) 

Bradley J. Fisher (P64608) 

HALLAHAN & ASSOCIATES, P.C. 

SCHOLTEN FANT 

Attorney for Petitioner 

Attorneys for Respondent 

1750 S. Telegraph Road, Suite 202 

100 North Third Street, P. O. Box 454 

Bloomfield Hills, MI 48302 

Grand Haven, MI 49417-0454 

(258) 731-3089 

(616) 842-3030 

lhallahan@hallahanlaw.com 

bfisher@scholtenfant.com 

/ 

PROOF OF SERVICE 

The undersigned certifies that a copy of the foregoing document was e-filed with the

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Page 1

STATE OF MICHIGAN 

DEPARTMENT OF LICENSING & REGULATORY AFFAIRS 

MICHIGAN OFFICE OF ADMINISTRATIVE HEARINGS AND RULES 

MICHIGAN TAX TRIBUNAL 

STELLAR HOSPITALITY MUSKEGON, LLC, 

MTT Docket No. 26-000561 

Petitioner, 

Parcel No. 15-426-000-0001-00, 

VS. 

and additional parcels 

FRUITPORT CHARTER TOWNSHIP, 

Respondent. 

/ 

Laura M. Hallahan (P42101) 

Bradley J. Fisher (P64608) 

HALLAHAN & ASSOCIATES, P.C. 

SCHOLTEN FANT 

Attorney for Petitioner 

Attorneys for Respondent 

1750 S. Telegraph Road, Suite 202 

100 North Third Street, P. O. Box 454 

Bloomfield Hills, MI 48302 

Grand Haven, MI 49417-0454 

(258) 731-3089 

(616) 842-3030 

lhallahan@hallahanlaw.com 

bfisher@scholtenfant.com 

APPEARANCE 

PLEASE ENTER THE APPEARANCE of the law firm of 

record for the above-named Respondent, Fruitport Charter Tow; 

Iten Fant, as attorneys of 

Ship, 

in 

the above cause. 

Dated: July 16, 2026 

By 

Bradley J. Fisher 

(P64608) 

Attorneys for Respondent 

Fruitport Charter Township

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Page 1

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA

DIRECTOR

MICHIGAN TAX TRIBUNAL · 611 W. OTTAWA ST., LANSING, MI 48933 · 517-335-9760

PO BOX 30232, LANSING, MI 48909 · Other Carriers: 2407 N. GRAND RIVER AVE., LANSING, MI 48906

MICHIGAN TAX TRIBUNAL

Docket Number: 26-000561

Is this case currently pending in the Small Claims Division? No

Party Filing Document 

Respondent

Files

Document Type: Appearance

Attachment File Name: Appearance - 7-16-26 (1)

Document Type: Response to Order - Answer

Attachment File Name: Answer to Petition and Affirmative Defenses and PoS - 7-16-26 (1)

Fee Information

Filing Fee: $ 0.00

Payment Information

Payment: $ 0.00

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Page 1

STATE OF MICHIGAN 

DEPARTMENT OF LICENSING & REGULATORY AFFAIRS 

MICHIGAN TAX TRIBUNAL 

 

 

Stellar Hospitality Muskegon LLC, 

 

Petitioner, 

 

vs. 

 

Fruitport Charter Township, 

Respondent.

 

 

 

MTT Docket No. 26-000561 

_____________________________________________________________________________/ 

 

 

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 

Fruitport Charter Township 

5865 Airline Hwy. 

Fruitport, MI 49415

Township Clerk 

Fruitport Charter Township 

5865 Airline Hwy. 

Fruitport, MI 49415

 

On the date below I sent by first class mail a copy of the Petition to: 

 

Equalization Director 

Muskegon County 

173 E. Apple Ave., Suite 201 

Muskegon, MI 49442 

County Clerk 

Muskegon County 

1903 Marquette Ave., Suite A104 

Muskegon, MI 49442 

Secretary, Board of Education 

Fruitport Community Schools 

3255 E. Pontaluna Rd. 

Fruitport, MI 49415 

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: June 30, 2026

Page 2

1 

STATE OF MICHIGAN 

DEPARTMENT OF LICENSING & REGULATORY AFFAIRS 

Stellar Hospitality Muskegon LLC 

Petitioner, 

v 

Fruitport Charter Township, 

Respondent. 

MICHIGAN TAX TRIBUNAL 

Docket No. 26-000561________ 

Parcel No.: 15-426-000-0001-00, 

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 

15-426-000-0001-00

1951 E. Sternberg Rd. 

201 COMM IMP 

Apartment 

15-426-000-0002-00

1989 E. Sternberg Rd. 

201 COMM IMP 

Apartment 

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 Muskegon and school district of Fruitport.

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: 985 W. Entrance Dr., Auburn Hills, 

MI 48326.

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 ______

Page 3

2 

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. 

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,

Page 4

3

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Page 1

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA

DIRECTOR

MICHIGAN TAX TRIBUNAL · 611 W. OTTAWA ST., LANSING, MI 48933 · 517-335-9760

PO BOX 30232, LANSING, MI 48909 · Other Carriers: 2407 N. GRAND RIVER AVE., LANSING, MI 48906

MICHIGAN TAX TRIBUNAL

Docket Number: 26-000561

Is this case currently pending in the Small Claims Division? No

Party Filing Document 

Petitioner

Files

Document Type: Proof of Service: Petition

Attachment File Name: Petition - POS

Fee Information

Filing Fee: $ 0.00

Payment Information

Payment: $ 0.00

These are text excerpts, not the complete document. Text recognition and reading order can contain errors. Check the PDF for complete wording, formatting, and context.

Page 1

1 

STATE OF MICHIGAN 

DEPARTMENT OF LICENSING & REGULATORY AFFAIRS 

 

 

Stellar Hospitality Muskegon LLC 

 

Petitioner, 

 

v 

 

Fruitport Charter Township, 

 

Respondent. 

MICHIGAN TAX TRIBUNAL 

Docket No. 26-____________ 

Parcel No.: 15-426-000-0001-00, 

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 

15-426-000-0001-00 

1951 E. Sternberg Rd. 

201 COMM IMP 

Apartment 

15-426-000-0002-00 

1989 E. Sternberg Rd. 

201 COMM IMP 

Apartment 

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 Muskegon and school district of Fruitport. 

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: 985 W. Entrance Dr., Auburn Hills, 

MI 48326. 

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 ______

Page 2

2 

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. 

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 

(258) 731-3089 

Dated: April 10, 2026 

lhallahan@hallahanlaw.com 

 

Filing Fee: $600

Page 3

3 

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 

15-426-000-0001-00 

4,956,800 

2,478,400 

2,362,673 

2,000,000 

1,000,000 

1,000,000 

15-426-000-0002-00 

3,595,600 

1,797,800 

1,797,800 

1,000,000 

500,000 

500,000 

Totals 

8,552,400 

4,276,200 

4,160,473 

3,000,000 

1,500,000 

1,500,000 

 

 

VALUES IN DISPUTE 

Parcel Number 

TCV 

SEV 

TV 

15-426-000-0001-00 

2,956,800 

1,478,400 

1,362,673 

15-426-000-0002-00 

2,595,600 

1,297,800 

1,297,800 

Totals 

5,552,400 

2,776,200 

2,660,473

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Page 1

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA

DIRECTOR

MICHIGAN TAX TRIBUNAL · 611 W. OTTAWA ST., LANSING, MI 48933 · 517-335-9760

PO BOX 30232, LANSING, MI 48909 · Other Carriers: 2407 N. GRAND RIVER AVE., LANSING, MI 48906

Stellar Hospitality Muskegon LLC, 

Petitioner,

 MICHIGAN TAX TRIBUNAL

v

MTT Docket No.: 26-000561

Township Of Fruitport, 

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: May 27, 2026

PROOF OF SERVICE

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

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

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

representatives.

By: Tribunal Clerk

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STATE OF MICHIGAN 

DEPARTMENT OF LICENSING & REGULATORY AFFAIRS 

 

 

Stellar Hospitality Muskegon LLC 

 

Petitioner, 

 

v 

 

Fruitport Charter Township, 

 

Respondent. 

MICHIGAN TAX TRIBUNAL 

Docket No. 26-____________ 

Parcel No.: 15-426-000-0001-00, 

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 

15-426-000-0001-00 

1951 E. Sternberg Rd. 

201 COMM IMP 

Apartment 

15-426-000-0002-00 

1989 E. Sternberg Rd. 

201 COMM IMP 

Apartment 

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 Muskegon and school district of Fruitport. 

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: 985 W. Entrance Dr., Auburn Hills, 

MI 48326. 

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 ______

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2 

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. 

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 

(258) 731-3089 

Dated: April 10, 2026 

lhallahan@hallahanlaw.com 

 

Filing Fee: $600

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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 

15-426-000-0001-00 

4,956,800 

2,478,400 

2,362,673 

2,000,000 

1,000,000 

1,000,000 

15-426-000-0002-00 

3,595,600 

1,797,800 

1,797,800 

1,000,000 

500,000 

500,000 

Totals 

8,552,400 

4,276,200 

4,160,473 

3,000,000 

1,500,000 

1,500,000 

 

 

VALUES IN DISPUTE 

Parcel Number 

TCV 

SEV 

TV 

15-426-000-0001-00 

2,956,800 

1,478,400 

1,362,673 

15-426-000-0002-00 

2,595,600 

1,297,800 

1,297,800 

Totals 

5,552,400 

2,776,200 

2,660,473

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Page 1

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

ORLENE HAWKS

DIRECTOR

Entire Tribunal Case Information Sheet - Petitioner

MOAHR DOCKET NO. 

Section 1: Petitioner’s Contact Information

Filer type: Organization

First Name/Company Name

M.I.

Last Name

Stellar Hospitality Muskegon LLC

Home Address (No., Street, P.O. Box or Rural Route)

985 W. Entrance Drive

City or Town

Auburn Hills

State

Michigan

ZIP Code

48326

Telephone Number

2487313090

Fax 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.

M

Last Name

Hallahan

Firm Name (if any)

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

248-731-3087

Fax Number

E-mail Address (do not enter unless you want MTT to send all correspondence via e-mail)

MTT@hallahanlaw.com

Section 5: Issue

Please designate one: 

Valuation – Fill out Sections 4, 5, & 6 below

Section 6: Subject Property Information

How many parcels are you 

appealing?2

Property Address (No., Street, City, ST, ZIP) [If multiple, list first property’s address]

1951 E. Sternberg Rd

Fruitport Charter Township

Michigan

Taxing Authority (City or Township)

Township Of Fruitport (MUSKEGON)

County

Muskegon

If you are appealing more than one parcel, are they contiguous or adjoining? Yes

(*If no, you must file separate appeals for each non-contiguous or non-adjoining parcel.)

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STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

ORLENE HAWKS

DIRECTOR

Section 7: Check which of the following you are appealing (check all that apply)

True Cash and Taxable Values

Section 8: Valuation Information for Each Parcel under Appeal

Parcel Number:

15-426-000-0001-00

Classification of Property: Real 

Commercial

Current Assessed Value (also known as State Equalized Value) as established by the Board of Review:

2478400

Current Taxable Value as established by the Board of Review:

2362673

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.

Parcel Number:

15-426-000-0002-00

Classification of Property: Real 

Commercial

Current Assessed Value (also known as State Equalized Value) as established by the Board of Review:

1797800

Current Taxable Value as established by the Board of Review:

1797800

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 Value (also known as State Equalized Value).

500000

If you belive the Taxable Value differs from your contention of Assessed Value, enter your contention of Taxable Value.

Section 9: Assessment Information

Type of Tax Assessment(s):

Assessment Number(s):

Check all that is being appealed: 

Check what action prompted this appeal:

If “other,” please explain:

Section 10: Special Assessment Information

Type of Special Assessment:

Page 3

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

ORLENE HAWKS

DIRECTOR

Did you protest the special assessment at the hearing held to confirm the special assessment roll? 

If Yes, what was the date of the hearing held to confirm the special assessment roll?

If No, please explain:

Section 11: Classification Information

Parcel Number:

Current Classification of Property as established by Board of Review: 

What do you believe is the property’s classification? 

If improved property, how is the property currently being used?

If improved property, for what use was the property designed?

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

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