Stellar Hospitality Traverse City LLC Petitioner Vs. Township Of East Bay 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 Traverse City LLC,

Petitioner,

v

 

 

Township Of East Bay,

Respondent.

 MTT Docket No. 26-000995

Please be advised that 26-000995 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covered by the order will not be published.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. 26-000995

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

Page 4

STATE

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Page 1

STATE OF MICHIGAN 

DEPARTMENT OF LICENSING & REGULATORY AFFAIRS 

MICHIGAN TAX TRIBUNAL 

 

 

Stellar Hospitality Traverse City LLC, 

 

Petitioner, 

 

vs. 

 

East Bay Charter Township, 

Respondent.

 

 

 

MTT Docket No. 26-000995 

 

_____________________________________________________________________________/ 

 

 

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 

East Bay Charter Township 

1965 N. Three Mile Rd. 

Traverse City, MI 49696 

Township Clerk 

East Bay Charter Township 

1965 N. Three Mile Rd. 

Traverse City, MI 49696 

 

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

 

Equalization Director 

Grand Traverse County 

400 Boardman Ave, Suite 103 

Traverse City, MI 49684 

County Clerk 

Grand Traverse County 

400 Boardman Ave, Suite 101 

Traverse City, MI 49684 

Secretary, Board of Education 

Traverse City Area Public Schools 

1009 S. Oak Street 

Traverse City, MI 49684

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: August 14, 2026

Page 2

1 

STATE OF MICHIGAN 

DEPARTMENT OF LICENSING & REGULATORY AFFAIRS 

STELLAR HOSPITALITY 

TRAVERSE CITY LLC, 

Petitioner, 

v 

EAST BAY CHARTER TOWNSHIP, 

Respondent. 

MICHIGAN TAX TRIBUNAL 

Docket No. 26-000995______ 

Parcel No.: 03-753-001-00, 

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 

03-753-001-00

2146 US 31 North 

207-Commercial

Hotel 

03-753-002-00

2154 US 31 North 

207-Commercial

Hotel 

03-753-003-00

2214 US 31 North 

207-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 Grand Traverse and school district of Traverse

City 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: 7031 Orchard Lake Rd., Suite 300,

West Bloomfield, MI 48322-3635.

Page 3

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.

Page 4

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.

Page 5

4

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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: 26-000995

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: 2026 Petition - POS

Fee Information

Filing Fee: $ 0.00

Payment Information

Payment: $ 0.00

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Page 1

STATE OF MICHIGAN 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MICHIGAN TAX TRIBUNAL 

STELLAR HOSPITALITY TRAVERSE 

CITY LLC, 

Petitioner, 

MTT Docket No. 26-000995-TT 

\% 

EAST BAY CHARTER TOWNSHIP, 

Respondent. 

Laura M. Hallahan (P42101) 

Robert E. Thall (P46421) 

Attorney for Petitioner 

Bauckham, Thall, Seeber, Kaufman 

1750 S. Telegraph Rd., Ste. 202 

& Koches, P.C. 

Bloomfield Hills, MI 48302-0179 

Attorney for Respondent 

(248) 731-3089 

470 W. Centre Ave., Ste. A 

lhallahan@hallahanlaw.com 

Portage, MI 49024 

(269) 382-4500 

thall@michigantownshiplaw.com 

PROOF OF SERVICE 

Sandra Bosse states that on July 30, 2026, she served a copy of Respondent’s Appearance, 

Answer to Petition with Affirmative Defenses and Proof of Service in this matter by first-class 

mail, postage fully prepaid, upon all counsel of record at the addresses as listed above. 

Lia Pose 

Sandra Bosse

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Page 1

STATE OF MICHIGAN 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MICHIGAN TAX TRIBUNAL 

STELLAR HOSPITALITY TRAVERSE 

CITY LLC, 

Petitioner, 

MTT Docket No. 26-000995-TT 

\% 

EAST BAY CHARTER TOWNSHIP, 

Respondent. 

Laura M. Hallahan (P42101) 

Robert E. Thall (P46421) 

Attorney for Petitioner 

Bauckham, Thall, Seeber, Kaufman 

1750 S. Telegraph Rd., Ste. 202 

& Koches, P.C. 

Bloomfield Hills, MI 48302-0179 

Attorney for Respondent 

(248) 731-3089 

470 W. Centre Ave., Ste. A 

lhallahan@hallahanlaw.com 

Portage, MI 49024 

(269) 382-4500 

thall@michigantownshiplaw.com 

APPEARANCE 

Attorney Robert E. Thall of the law firm of Bauckham, Thall, Seeber, Kaufman & Koches, 

P.C., enters this appearance for and on behalf of Respondent, East Bay Charter Township, in this 

matter. 

Respectfully submitted, 

BAUCKHAM, THALL, SEEBER, 

KAUFMAN 

&,KOCHES/P.C. 

Date: July 30, 2026

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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: 26-000995

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

Party Filing Document 

Respondent

Files

Document Type: Appearance

Attachment File Name: STELLAR V E BAY APP 26-000995-TT10002420260730092518

Document Type: Proof of Service: Misc Documents

Attachment File Name: STELLAR V E BAY POS 26-000995-TT10002520260730092601

Fee Information

Filing Fee: $ 0.00

Payment Information

Payment: $ 0.00

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Page 1

STATE OF MICHIGAN 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MICHIGAN TAX TRIBUNAL 

STELLAR HOSPITALITY TRAVERSE 

CITY LLC, 

\% 

Petitioner, 

MTT Docket No. 26-000995-TT 

EAST BAY CHARTER TOWNSHIP, 

Respondent. 

Laura M. Hallahan (P42101) 

Robert E. Thall (P46421) 

Attorney for Petitioner 

Bauckham, Thall, Seeber, Kaufman 

1750 S. Telegraph Rd., Ste. 202 

& Koches, P.C. 

Bloomfield Hills, MI 48302-0179 

Attorney for Respondent 

(248) 731-3089 

470 W. Centre Ave., Ste. A 

lhallahan@hallahanlaw.com 

Portage, MI 49024 

(269) 382-4500 

thall@michigantownshiplaw.com 

ANSWER TO PETITION WITH AFFIRMATIVE DEFENSES 

Respondent, East Bay Charter Township, states the following in response to the respective 

paragraphs of the Petition filed in this matter: 

1. 

2. 

inapplicable. 

3. 

In answer to paragraph 1 of the Petition, Respondent admits the allegations therein. 

In answer to paragraph 

2 

of the Petition, no response 

is required 

as this 

is 

In answer to paragraph 3 of the Petition, Respondent admits the allegations therein.

Page 2

7. 

In answer to paragraph 7 of the Petition, Respondent admits the allegations therein. 

8. 

In answer to paragraph 8 of the Petition, Respondent admits the allegation therein. 

9. 

In answer to paragraph 9 of the Petition, Respondent admits the allegations therein, 

except that the Respondent denies the value contentions of the Petitioner as untrue. 

10. 

In answer to paragraph 10, including (a) through (d), of the Petition, Respondent 

denies the allegations therein as untrue. 

WHEREFORE, Respondent respectfully requests that the Tribunal enter an Order denying 

the relief requested by Petitioner and uphold and affirm the valuation as established by the 

Respondent and require Petitioner to pay Respondent’s costs and attorney fees. 

AFFIRMATIVE DEFENSES 

Please take notice that Respondent may rely on one or more of the following affirmative 

defenses: 

1. 

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

2. 

The Tribunal lacks jurisdiction over Petitioner and/or the subject property. 

3. 

The service of process was insufficient. 

4. 

The subject property is under assessed and/or the taxable value and/or state equalized value 

of the subject property is too low, and should therefore be appropriately increased to comply with 

the mandate of the applicable provisions of law. 

S. 

Respondent reserves the right to file such additional affirmative defenses as may become 

apparent pursuant to discovery procedures during the pendency of this matter.

Page 3

Respectfully submitted, 

BAUCKHAM, THALL, SEEBER, 

KAUFMAN & KOCHES, 

PC. 

Date: July 30, 2026 

By: 

Robert E. Thall 

Attorney for Respondent

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Page 1

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. 26-000995

Section 1: Respondent’s Contact Information

Filer Type: 

Local Unit of Government

Local Unit of Government

Township Of East Bay (GRAND TRAVERSE)

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

Robert

M.I.

E

Last Name

Thall

Firm Name (if any)

Bauckham, Thall, et al

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

470 W Centre Ave Suite A

City or Town

Kalamazoo

State

 Michigan

ZIP Code

49024

Telephone Number

2693824500

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

thall@michigantownshiplaw.com

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

Respondent or Authorized Attorney/Representative’s Signature: 

Robert E Thall

/s/

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Page 1

1 

STATE OF MICHIGAN 

DEPARTMENT OF LICENSING & REGULATORY AFFAIRS 

 

 

STELLAR HOSPITALITY 

TRAVERSE CITY LLC, 

 

Petitioner, 

 

v 

 

EAST BAY CHARTER TOWNSHIP, 

 

Respondent. 

MICHIGAN TAX TRIBUNAL 

Docket No. 26-____________ 

Parcel No.: 03-753-001-00, 

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 

03-753-001-00 

2146 US 31 North 

207-Commercial Hotel 

03-753-002-00 

2154 US 31 North 

207-Commercial Hotel 

03-753-003-00 

2214 US 31 North 

207-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 Grand Traverse and school district of Traverse 

City 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: 7031 Orchard Lake Rd., Suite 300, 

West Bloomfield, MI 48322-3635.

Page 2

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.

Page 3

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 15, 2026 

lhallahan@hallahanlaw.com 

 

Filing Fee: $650

Page 4

4 

ATTACHMENT TO PETITION 

(Stellar Hospitality Traverse City LLC) 

 

 

VALUES 

Respondent’s Board of Review -and- Petitioner’s Contention 

Parcel Number 

Respondent 

Petitioner 

TCV 

SEV 

TV 

TCV 

SEV 

TV 

03-753-001-00 

23,661,800 11,830,900 10,696,936 13,000,000 

6,500,000 

6,500,000 

03-753-002-00 

1,695,000 

847,500 

287,554 

500,000 

250,000 

250,000 

03-753-003-00 

799,600 

399,800 

136,209 

100,000 

50,000 

50,000 

Totals 

26,156,400 13,078,200 11,120,699 13,600,000 

6,800,000 

6,800,000 

 

 

VALUES IN DISPUTE 

Parcel Number 

TCV 

SEV 

TV 

03-753-001-00 

10,661,800 

5,330,900 

4,196,936 

03-753-002-00 

1,195,000 

597,500 

37,554 

03-753-003-00 

699,600 

349,800 

86,209 

 

 

 

 

Totals 

12,556,400 

6,278,200 

4,320,699

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Page 1

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

Stellar Hospitality Traverse City LLC

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

7031 Orchard Lake Rd., Suite 300

City or Town

West Bloomfield

State

Michigan

ZIP Code

48322

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 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?

3

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

2146 US 31 North

Traverse City

Page 2

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA 

DIRECTOR

Michigan

49686

Taxing Authority (City or Township)

Township Of East Bay (GRAND TRAVERSE) 

County

Grand Traverse

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:

03-753-001-00

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:

11830900

Current Taxable Value as established by the Board of Review:

10696936

What do you believe is the fair market value (also known as True Cash Value)?

13000000

Multiply the True Cash Value by 50% and enter here. This is your contention of Assessed Value (also known as State Equalized Value).

6500000

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:

03-753-002-00

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:

847500

Current Taxable Value as established by the Board of Review:

Page 3

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA 

DIRECTOR

287554

What do you believe is the fair market value (also known as True Cash Value)?

500000

Multiply the True Cash Value by 50% and enter here. This is your contention of Assessed Value (also known as State Equalized Value).

250000

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:

03-753-003-00

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:

399800

Current Taxable Value as established by the Board of Review:

136209

What do you believe is the fair market value (also known as True Cash Value)?

100000

Multiply the True Cash Value by 50% and enter here. This is your contention of Assessed Value (also known as State Equalized Value).

50000

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

Page 4

STATE

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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 Traverse City LLC, 

Petitioner,

 MICHIGAN TAX TRIBUNAL

v

MTT Docket No.: 26-000995

Township Of East Bay, 

Respondent.

NOTICE OF DOCKET NUMBER

TAKE NOTICE that an Entire Tribunal petition has been filed and the above-noted 

docket number has been assigned to that petition. This docket number shall be noted 

on the petition and the petition shall be served within 45 days of the issuance of 

this notice, as required by TTR 227 and MCL 205.735a, even if the petition was served 

when filed. A proof of service shall also be filed with the Tribunal within 45 days of the 

issuance of this notice evidencing the service of the petition. 

If you submitted a proof of service with the petition, you must still serve the petition and 

file a second proof of service including the docket number, pursuant to this notice. 

Failure to serve the petition and file a proof of service within 45 days of the issuance of 

the notice may result in the dismissal of this case.

Under TTR 235(1), “[t]he respondent shall file an answer or responsive motion within 28 

days after the date of service of the petition with noted docket number.” Failure to do so 

will result in Respondent being placed in default.

The docket number also needs to be noted on all other documents submitted in this 

case. Further, the assignment of the docket number does not mean that the Tribunal 

has authority over the petition or that the petition complies with statutory requirements 

or the Tribunal’s rules.

By: Tribunal Clerk

Entered: July 9, 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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1 

STATE OF MICHIGAN 

DEPARTMENT OF LICENSING & REGULATORY AFFAIRS 

 

 

STELLAR HOSPITALITY 

TRAVERSE CITY LLC, 

 

Petitioner, 

 

v 

 

EAST BAY CHARTER TOWNSHIP, 

 

Respondent. 

MICHIGAN TAX TRIBUNAL 

Docket No. 26-____________ 

Parcel No.: 03-753-001-00, 

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 

03-753-001-00 

2146 US 31 North 

207-Commercial Hotel 

03-753-002-00 

2154 US 31 North 

207-Commercial Hotel 

03-753-003-00 

2214 US 31 North 

207-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 Grand Traverse and school district of Traverse 

City 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: 7031 Orchard Lake Rd., Suite 300, 

West Bloomfield, MI 48322-3635.

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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 15, 2026 

lhallahan@hallahanlaw.com 

 

Filing Fee: $650

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ATTACHMENT TO PETITION 

(Stellar Hospitality Traverse City LLC) 

 

 

VALUES 

Respondent’s Board of Review -and- Petitioner’s Contention 

Parcel Number 

Respondent 

Petitioner 

TCV 

SEV 

TV 

TCV 

SEV 

TV 

03-753-001-00 

23,661,800 11,830,900 10,696,936 13,000,000 

6,500,000 

6,500,000 

03-753-002-00 

1,695,000 

847,500 

287,554 

500,000 

250,000 

250,000 

03-753-003-00 

799,600 

399,800 

136,209 

100,000 

50,000 

50,000 

Totals 

26,156,400 13,078,200 11,120,699 13,600,000 

6,800,000 

6,800,000 

 

 

VALUES IN DISPUTE 

Parcel Number 

TCV 

SEV 

TV 

03-753-001-00 

10,661,800 

5,330,900 

4,196,936 

03-753-002-00 

1,195,000 

597,500 

37,554 

03-753-003-00 

699,600 

349,800 

86,209 

 

 

 

 

Totals 

12,556,400 

6,278,200 

4,320,699

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Page 1

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

Stellar Hospitality Traverse City LLC

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

7031 Orchard Lake Rd., Suite 300

City or Town

West Bloomfield

State

Michigan

ZIP Code

48322

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 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?

3

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

2146 US 31 North

Traverse City

Page 2

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA 

DIRECTOR

Michigan

49686

Taxing Authority (City or Township)

Township Of East Bay (GRAND TRAVERSE) 

County

Grand Traverse

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:

03-753-001-00

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:

11830900

Current Taxable Value as established by the Board of Review:

10696936

What do you believe is the fair market value (also known as True Cash Value)?

13000000

Multiply the True Cash Value by 50% and enter here. This is your contention of Assessed Value (also known as State Equalized Value).

6500000

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:

03-753-002-00

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:

847500

Current Taxable Value as established by the Board of Review:

Page 3

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA 

DIRECTOR

287554

What do you believe is the fair market value (also known as True Cash Value)?

500000

Multiply the True Cash Value by 50% and enter here. This is your contention of Assessed Value (also known as State Equalized Value).

250000

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:

03-753-003-00

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:

399800

Current Taxable Value as established by the Board of Review:

136209

What do you believe is the fair market value (also known as True Cash Value)?

100000

Multiply the True Cash Value by 50% and enter here. This is your contention of Assessed Value (also known as State Equalized Value).

50000

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

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STATE

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