Troy Ks Development LLC Petitioner Vs. City Of Troy Respondent

Page 1

STATE OF MICHIGAN 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MICHIGAN TAX TRIBUNAL 

TROY KS DEVELOPMENT LLC, 

Petitioner, 

V. 

CITY OF TROY, 

Respondent. 

MTT Docket: 26-001386 

Parcel ID 88-20-28-101-003 

LAURA M. HALLAHAN (P42101) 

HALLAHAN & ASSOCIATES, P.C. 

Attorney for Petitioner 

1750 S. Telegraph Road 

Suite 202 

Bloomfield Hills, MI 48302-0179 

(248) 731-3089 

LHallahan@Hallahanlaw.com 

LORI GRIGG BLUHM (P46908) 

TROY CITY ATTORNEY'S OFFICE 

Attorney for Respondent 

500 W. Big Beaver Road 

Troy, MI 48084 

(248) 524-3320 

BluhmLG@TroyMl.gov 

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: 

1: 

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. 

3 

As to Paragraph 3, Respondent admits.

Page 2

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 

TROY KC 

LORI GRIGG BLUHM (P46908) 

Attorney for Respondent 

500 W. Big Beaver Road 

Troy, MI 48084 

(248) 524-3320 

BluhmLG@TroyMl.gov

Page 3

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.

Page 4

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 

Wi 

d 

| 

| 

f 

Clara Reid 

Legal Administrative Coordinator 

500 W. Big Beaver Road 

Troy, MI 48084

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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. 26-001386

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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Page 1

STATE OF MICHIGAN 

DEPARTMENT OF LICENSING & REGULATORY AFFAIRS 

MICHIGAN TAX TRIBUNAL 

Troy KS Development LLC, 

Petitioner, 

vs. 

City of Troy, 

Respondent.

MTT Docket No. 26-001386 

_____________________________________________________________________________/ 

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

Page 2

STATE OF MICHIGAN 

DEPARTMENT OF LICENSING & REGULATORY AFFAIRS 

Troy KS Development LLC, 

Petitioner, 

v 

City of Troy, 

Respondent.

MICHIGAN TAX TRIBUNAL 

Docket No. 26-001386 

Parcel No. 88-20-28-101-003 

_____________________________________________________________________________/ 

PROPERTY TAX PETITION 

(Entire Tribunal, 2026 Tax Year) 

Petitioner, by and through its attorneys, Hallahan & Associates, P.C., contends: 

1.

☒ The property that is the subject of this appeal is one real property parcel:

Parcel Number 

88-20-28-101-003

Address 

2690 Crooks - 2700

Classification 

201 Comm

Use 

Apartments 

County 

Oakland

Sch Dist Troy School District

2.

☒ N/A. If the assessment at issue was protested, the protest was made to Respondent’s:

☐March, ☐ July, ☐ December Board of Review.

3.

Respondent, identified above, assesses and collects taxes on the subject property.

4.

Petitioner is a taxpayer/party-in-interest with respect to property taxes on the subject

property.

5.

The Petitioner’s principal office/legal residence address is: 4036 Telegraph Rd., Suite 201,

Bloomfield Hills, MI 48302-2073.

6.

This appeal involves issues related to:

☒

the subject property’s true cash and taxable values

☐

the subject property’s taxable value only

there is a dispute as to the value of an addition or loss: ☐ Yes ☐ No

☐

uniformity of the subject property’s assessment

☐

the subject property’s exemption from ad valorem taxation under MCL ______

7.

The tax year at issue is 2026.

Page 3

Petition 

2 

8. 

The values1 established by Respondent’s Board of Review for the subject property are: 

 

Parcel Number 

TCV 

SEV 

TV 

88-20-28-101-003

11,837,580

5,918,790

4,510,340

9.

Petitioner contends that the values1 for the subject property are:

 

Parcel Number 

TCV 

SEV 

TV 

88-20-28-101-003

7,000,000

3,500,000

3,500,000

10.

The values1 in dispute are.

Parcel Number

TCV

SEV

TV

88-20-28-101-003

4,837,580

2,418,790

1,010,340

11. 

Petitioner relies upon the following to support the relief requested: 

The 2026 values imposed on Petitioner’s property, and the taxes to be levied and collected 

thereon, are invalid and unlawful and operate as fraud upon the taxpayer for the reasons 

that: 

(a) 

The assessed, state equalized and/or taxable values exceed the amounts permitted 

by the Michigan Constitution and applicable statutes; 

(b) 

The assessed, state equalized and/or taxable values are at higher percentages of true 

cash value than permissible under the Michigan Constitution and applicable 

statutes; 

(c) 

The assessed, state equalized and/or taxable values are based upon an erroneous 

determination of the true cash value of that portion of Petitioner’s property that is 

taxable under Michigan law and are based upon the application of wrong principles; 

and 

(d) 

The assessed, state equalized and/or taxable values, and the mode of assessment 

adopted by Respondent, discriminate against Petitioner and deny Petitioner its 

constitutional rights of uniformity, equal protection and due process of law. 

Petitioner requests that the Tribunal enter an order reducing the 2026 values from those established 

by Respondent’s Board of Review to those contended by Petitioner, and order refunds attributable 

to the reductions, with interest, as provided by the Tax Tribunal Act. 

 

1TCV=true cash value, SEV=state equalized value, TV=taxable value.

Page 4

Petition 

3 

 

HALLAHAN & ASSOCIATES, P.C. 

 

 

/s/ Laura M. Hallahan 

 

Laura M. Hallahan (P42101) 

Attorney for Petitioner 

1750 S. Telegraph Road, Suite 202 

Bloomfield Hills, MI 48302-0179 

(248) 731-3089 

Dated: May 26, 2026 

lhallahan@hallahanlaw.com 

 

Filing Fee: $600

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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: 26-001386

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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Page 1

STATE OF MICHIGAN 

DEPARTMENT OF LICENSING & REGULATORY AFFAIRS 

 

Troy KS Development LLC, 

 

Petitioner, 

 

v 

 

City of Troy, 

Respondent.

 

MICHIGAN TAX TRIBUNAL 

 

Docket No. 26-_____________ 

 

Parcel No. 88-20-28-101-003 

_____________________________________________________________________________/ 

 

 

PROPERTY TAX PETITION 

(Entire Tribunal, 2026 Tax Year) 

 

Petitioner, by and through its attorneys, Hallahan & Associates, P.C., contends: 

1. 

☒ The property that is the subject of this appeal is one real property parcel: 

Parcel Number 

88-20-28-101-003

Address 

2690 Crooks - 2700

Classification 

201 Comm

Use 

Apartments 

County 

Oakland

Sch Dist Troy School District

 

2. 

☒ N/A. If the assessment at issue was protested, the protest was made to Respondent’s: 

☐ March, ☐ July, ☐ December Board of Review. 

3. 

Respondent, identified above, assesses and collects taxes on the subject property. 

4. 

Petitioner is a taxpayer/party-in-interest with respect to property taxes on the subject 

property. 

5. 

The Petitioner’s principal office/legal residence address is: 4036 Telegraph Rd., Suite 201, 

Bloomfield Hills, MI 48302-2073. 

6. 

This appeal involves issues related to: 

☒ 

the subject property’s true cash and taxable values 

☐ 

the subject property’s taxable value only 

 

there is a dispute as to the value of an addition or loss: ☐ Yes ☐ No 

☐ 

uniformity of the subject property’s assessment 

☐ 

the subject property’s exemption from ad valorem taxation under MCL ______ 

7. 

The tax year at issue is 2026.

Page 2

Petition 

2 

8. 

The values1 established by Respondent’s Board of Review for the subject property are: 

 

Parcel Number 

TCV 

SEV 

TV 

88-20-28-101-003

11,837,580

5,918,790

4,510,340

9.

Petitioner contends that the values1 for the subject property are:

 

Parcel Number 

TCV 

SEV 

TV 

88-20-28-101-003

7,000,000

3,500,000

3,500,000

10.

The values1 in dispute are.

Parcel Number

TCV

SEV

TV

88-20-28-101-003

4,837,580

2,418,790

1,010,340

11. 

Petitioner relies upon the following to support the relief requested: 

The 2026 values imposed on Petitioner’s property, and the taxes to be levied and collected 

thereon, are invalid and unlawful and operate as fraud upon the taxpayer for the reasons 

that: 

(a) 

The assessed, state equalized and/or taxable values exceed the amounts permitted 

by the Michigan Constitution and applicable statutes; 

(b) 

The assessed, state equalized and/or taxable values are at higher percentages of true 

cash value than permissible under the Michigan Constitution and applicable 

statutes; 

(c) 

The assessed, state equalized and/or taxable values are based upon an erroneous 

determination of the true cash value of that portion of Petitioner’s property that is 

taxable under Michigan law and are based upon the application of wrong principles; 

and 

(d) 

The assessed, state equalized and/or taxable values, and the mode of assessment 

adopted by Respondent, discriminate against Petitioner and deny Petitioner its 

constitutional rights of uniformity, equal protection and due process of law. 

Petitioner requests that the Tribunal enter an order reducing the 2026 values from those established 

by Respondent’s Board of Review to those contended by Petitioner, and order refunds attributable 

to the reductions, with interest, as provided by the Tax Tribunal Act. 

 

1TCV=true cash value, SEV=state equalized value, TV=taxable value.

Page 3

Petition 

3 

HALLAHAN & ASSOCIATES, P.C. 

/s/ Laura M. Hallahan 

Laura M. Hallahan (P42101) 

Attorney for Petitioner 

1750 S. Telegraph Road, Suite 202 

Bloomfield Hills, MI 48302-0179 

(248) 731-3089

lhallahan@hallahanlaw.com 

Dated: May 25, 2026 

Filing Fee: $600

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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

Troy KS Development 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

48302-2073

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?

1

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

2690 Crooks - 2700

Troy

Page 2

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.)

N/A

 

 

Section 5: Check which of the following you are appealing (check all that apply) 

True Cash and Taxable Values

If “Other”, please explain:

 

 

Section 6: Valuation Information for Each Parcel under Appeal

Parcel Number:

88-20-28-101-003

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:

5918790

Current Taxable Value as established by the Board of Review:

4510340

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

7000000

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

3500000

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.

Page 3

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA 

DIRECTOR

A fee of $250.00 is required for the filing of a Special Assessment Appeal.

A fee of $250.00 is required for the filing of an Equalization Tax Appeal.

A fee of $250.00 is required for the filing of a Non-Property Tax Appeal.

A fee of $150.00 is required for the filing of a Classification Tax Appeal

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

Petitioner or Attorney/Authorized Representative’s Signature: 

/s/ Laura M. Hallahan

Payment Information

Amount: 600

Success: True

Message: ""

Waiver Code:

Transaction Number: 26052586861998

Supporting Waiver Documents:

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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

Troy KS Development LLC, 

Petitioner,

 MICHIGAN TAX TRIBUNAL

v

MTT Docket No.: 26-001386

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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Page 1

STATE OF MICHIGAN 

DEPARTMENT OF LICENSING & REGULATORY AFFAIRS 

 

Troy KS Development LLC, 

 

Petitioner, 

 

v 

 

City of Troy, 

Respondent.

 

MICHIGAN TAX TRIBUNAL 

 

Docket No. 26-_____________ 

 

Parcel No. 88-20-28-101-003 

_____________________________________________________________________________/ 

 

 

PROPERTY TAX PETITION 

(Entire Tribunal, 2026 Tax Year) 

 

Petitioner, by and through its attorneys, Hallahan & Associates, P.C., contends: 

1. 

☒ The property that is the subject of this appeal is one real property parcel: 

Parcel Number 

88-20-28-101-003

Address 

2690 Crooks - 2700

Classification 

201 Comm

Use 

Apartments 

County 

Oakland

Sch Dist Troy School District

 

2. 

☒ N/A. If the assessment at issue was protested, the protest was made to Respondent’s: 

☐ March, ☐ July, ☐ December Board of Review. 

3. 

Respondent, identified above, assesses and collects taxes on the subject property. 

4. 

Petitioner is a taxpayer/party-in-interest with respect to property taxes on the subject 

property. 

5. 

The Petitioner’s principal office/legal residence address is: 4036 Telegraph Rd., Suite 201, 

Bloomfield Hills, MI 48302-2073. 

6. 

This appeal involves issues related to: 

☒ 

the subject property’s true cash and taxable values 

☐ 

the subject property’s taxable value only 

 

there is a dispute as to the value of an addition or loss: ☐ Yes ☐ No 

☐ 

uniformity of the subject property’s assessment 

☐ 

the subject property’s exemption from ad valorem taxation under MCL ______ 

7. 

The tax year at issue is 2026.

Page 2

Petition 

2 

8. 

The values1 established by Respondent’s Board of Review for the subject property are: 

 

Parcel Number 

TCV 

SEV 

TV 

88-20-28-101-003

11,837,580

5,918,790

4,510,340

9.

Petitioner contends that the values1 for the subject property are:

 

Parcel Number 

TCV 

SEV 

TV 

88-20-28-101-003

7,000,000

3,500,000

3,500,000

10.

The values1 in dispute are.

Parcel Number

TCV

SEV

TV

88-20-28-101-003

4,837,580

2,418,790

1,010,340

11. 

Petitioner relies upon the following to support the relief requested: 

The 2026 values imposed on Petitioner’s property, and the taxes to be levied and collected 

thereon, are invalid and unlawful and operate as fraud upon the taxpayer for the reasons 

that: 

(a) 

The assessed, state equalized and/or taxable values exceed the amounts permitted 

by the Michigan Constitution and applicable statutes; 

(b) 

The assessed, state equalized and/or taxable values are at higher percentages of true 

cash value than permissible under the Michigan Constitution and applicable 

statutes; 

(c) 

The assessed, state equalized and/or taxable values are based upon an erroneous 

determination of the true cash value of that portion of Petitioner’s property that is 

taxable under Michigan law and are based upon the application of wrong principles; 

and 

(d) 

The assessed, state equalized and/or taxable values, and the mode of assessment 

adopted by Respondent, discriminate against Petitioner and deny Petitioner its 

constitutional rights of uniformity, equal protection and due process of law. 

Petitioner requests that the Tribunal enter an order reducing the 2026 values from those established 

by Respondent’s Board of Review to those contended by Petitioner, and order refunds attributable 

to the reductions, with interest, as provided by the Tax Tribunal Act. 

 

1TCV=true cash value, SEV=state equalized value, TV=taxable value.

Page 3

Petition 

3 

HALLAHAN & ASSOCIATES, P.C. 

/s/ Laura M. Hallahan 

Laura M. Hallahan (P42101) 

Attorney for Petitioner 

1750 S. Telegraph Road, Suite 202 

Bloomfield Hills, MI 48302-0179 

(248) 731-3089

lhallahan@hallahanlaw.com 

Dated: May 25, 2026 

Filing Fee: $600

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

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

Troy KS Development 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

48302-2073

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?

1

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

2690 Crooks - 2700

Troy

Page 2

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.)

N/A

 

 

Section 5: Check which of the following you are appealing (check all that apply) 

True Cash and Taxable Values

If “Other”, please explain:

 

 

Section 6: Valuation Information for Each Parcel under Appeal

Parcel Number:

88-20-28-101-003

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:

5918790

Current Taxable Value as established by the Board of Review:

4510340

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

7000000

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

3500000

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.

Page 3

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA 

DIRECTOR

A fee of $250.00 is required for the filing of a Special Assessment Appeal.

A fee of $250.00 is required for the filing of an Equalization Tax Appeal.

A fee of $250.00 is required for the filing of a Non-Property Tax Appeal.

A fee of $150.00 is required for the filing of a Classification Tax Appeal

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

Petitioner or Attorney/Authorized Representative’s Signature: 

/s/ Laura M. Hallahan

Payment Information

Amount: 600

Success: True

Message: ""

Waiver Code:

Transaction Number: 26052586861998

Supporting Waiver Documents:

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.