Record Finder / 26-001103-TT
Michigan
Wb Houghton, LLC Petitioner Vs. City Of West Branch Respondent
- Petitioner
- Wb Houghton, LLC
- Respondent
- City Of West Branch
Case overview
- Docket number
- 26-001103-TT
- Status
- Default Respondent
- CaseType
- ET Property
- Division
- ET
- County
- Ogemaw
- Judge
- No judge assigned
Docket history
| Line # | Subject | Filer | Line Ref | Enter Date/Post Mark | Fee | Related Item |
|---|---|---|---|---|---|---|
| 7 | Appearance | Not recorded | Not recorded | 10/21/2026 | Not recorded | Download |
| Not recorded | Not recorded | Not recorded | Not recorded | Not recorded | Not recorded | Download |
| 6 | Order Holding Party in Default | Not recorded | Not recorded | 10/15/2026 | Not recorded | Download |
| 5 | Proof of service of petition was received. | Not recorded | Not recorded | 09/03/2026 | Not recorded | Download |
| Not recorded | Not recorded | Not recorded | Not recorded | Not recorded | Not recorded | Download |
| 4 | Amended Petition | Not recorded | Not recorded | 08/17/2026 | Not recorded | Download |
| Not recorded | Not recorded | Not recorded | Not recorded | Not recorded | Not recorded | Download |
| 3 | Petition has been verified | PET | 1 | 07/21/2026 | Not recorded | Download |
| Not recorded | Not recorded | Not recorded | Not recorded | Not recorded | Not recorded | Download |
| 2 | Notice of Docket Number ET | Not recorded | Not recorded | 07/21/2026 | Not recorded | Download |
| 1 | A petition was received. | PET | Not recorded | 05/18/2026 | $400.00 | Download |
| Not recorded | Not recorded | Not recorded | Not recorded | Not recorded | Not recorded | Download |
Documents
2026-10-21 Appearance GMM.pdfRead complete document text →
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_________________________________________ _________________________________________ ___________________________ ______________________________________ STATE OF MICHIGAN GRETCHEN WHITMER DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS MARLON I. BROWN, DPA GOVERNOR LANSING DIRECTOR _____________________________, Petitioner(s) MICHIGAN TAX TRIBUNAL v MTT Docket No. _____________________________, Respondent(s) APPEARANCE Please type or neatly print the name and contact information for the attorney or authorized representative: 1. Full name (first, middle initial, last) 2. Bar License # (if applicable) P 3. Firm Name (if applicable) 3. Address 4. Telephone No. 5. E-mail Address 1. I appear on behalf of ___________________________________________________ as attorney or authorized representative. Attorney/Representative signature [Print/type name of person signing] I certify that on this date I served a copy of this appearance on the opposing party or their representative. Date Signature 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 WB HOUGHTON, LLC 26-001103 CITY OF WEST BRANCH Gregory M. Meihn 248-672-4132 gmeihn@grsm.com City of West Branch /s/ Gregory M. Meihn Gregory M. Meihn 10/21/2026 /s/ Gregory M. Meihn Gordon Rees Scully Mansukhani 37000 Woodward Avenue, Suite 225 Bloomfield Hills, MI 48304 8 38939
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SubsequentFiling.pdfRead complete document text →
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STATE OF MICHIGAN GRETCHEN WHITMER GOVERNOR DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS LANSING MARLON I. BROWN, DPA DIRECTOR MICHIGAN TAX TRIBUNAL · 611 W. OTTAWA ST., LANSING, MI 48933 · 517-335-9760 PO BOX 30232, LANSING, MI 48909 · Other Carriers: 2407 N. GRAND RIVER AVE., LANSING, MI 48906 MICHIGAN TAX TRIBUNAL Docket Number: 26-001103 Is this case currently pending in the Small Claims Division? No Party Filing Document Respondent Files Document Type: Appearance Attachment File Name: 2026-10-21 Appearance GMM Fee Information Filing Fee: $ 0.00 Payment Information Payment: $ 0.00
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Order_Holding_Party_in_Default.2026-10-15_08-35-44.pdfRead complete document text →
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STATE OF MICHIGAN GRETCHEN WHITMER GOVERNOR DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS LANSING MARLON I. BROWN, DPA DIRECTOR MICHIGAN TAX TRIBUNAL · 611 W. OTTAWA ST., LANSING, MI 48933 · 517-335-9760 PO BOX 30232, LANSING, MI 48909 · Other Carriers: 2407 N. GRAND RIVER AVE., LANSING, MI 48906 WB Houghton, LLC, Petitioner, MICHIGAN TAX TRIBUNAL ENTIRE TRIBUNAL v MTT Docket No. 26-001103 City Of West Branch, Respondent. ORDER OF DEFAULT The Tribunal has reviewed the file in the above-captioned case and finds that: Respondent has failed to file an answer. As such, Respondent must file and serve an answer to the petition and file proof demonstrating service of the answer within 14 days of the entry of this order. See TTR 235 and 227. Tribunal rules and information on Entire Tribunal answers can be found on our website at www.michigan.gov/taxtrib. Therefore, IT IS ORDERED that Respondent is HELD IN DEFAULT. IT IS FURTHER ORDERED that the defaulted party shall cure the default, as indicated above, within 14 days of the entry of this order.1 Failure to comply with this order will result in the defaulted party being required to file a motion to set aside the default (with appropriate filing fee). By: /s/ Patricia L. Halm Entered: October 15, 2026 1 “A submission by mail is considered filed on the date indicated by the United States Postal Service postmark on the envelope containing the submission. A submission without a postmark or with an illegible postmark is considered filed on the date the submission is received by the tribunal. A submission by commercial delivery service is considered filed on the date the submission is given to the commercial service for delivery to the tribunal as indicated by the receipt date on the package containing the submission. A submission by personal service is considered filed on the date the submission is received. A submission through the tribunal’s e-filing system by 11:59 p.m. on a business day is considered filed on that business day. A submission by email to the email address designated by the tribunal by 11:59 p.m. on a business day is considered filed on that business day. A submission on a Saturday, a Sunday, or a holiday is considered filed on the following business day, as provided by section 35a of the tax tribunal act, MCL 205.735a.” TTR 225(5).
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MTT Docket No. 26-001103 Page 2 of 2 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 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 WB Houghton, LLC, Petitioner, MICHIGAN TAX TRIBUNAL ENTIRE TRIBUNAL v MTT Docket No. 26-001103 City Of West Branch, Respondent. ORDER OF DEFAULT The Tribunal has reviewed the file in the above-captioned case and finds that: Respondent has failed to file an answer. As such, Respondent must file and serve an answer to the petition and file proof demonstrating service of the answer within 14 days of the entry of this order. See TTR 235 and 227. Tribunal rules and information on Entire Tribunal answers can be found on our website at www.michigan.gov/taxtrib. Therefore, IT IS ORDERED that Respondent is HELD IN DEFAULT. IT IS FURTHER ORDERED that the defaulted party shall cure the default, as indicated above, within 14 days of the entry of this order.2 Failure to comply with this order will result in the defaulted party being required to file a motion to set aside the default (with appropriate filing fee). By: /s/ Patricia L. Halm Entered: October 15, 2026 2 “A submission by mail is considered filed on the date indicated by the United States Postal Service postmark on the envelope containing the submission. A submission without a postmark or with an illegible postmark is considered filed on the date the submission is received by the tribunal. A submission by commercial delivery service is considered filed on the date the submission is given to the commercial service for delivery to the tribunal as indicated by the receipt date on the package containing the submission. A submission by personal service is considered filed on the date the submission is received. A submission through the tribunal’s e-filing system by 11:59 p.m. on a business day is considered filed on that business day. A submission by email to the email address designated by the tribunal by 11:59 p.m. on a business day is considered filed on that business day. A submission on a Saturday, a Sunday, or a holiday is considered filed on the following business day, as provided by
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MTT
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Petition - Amended - POS.pdfRead complete document text →
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STATE OF MICHIGAN DEPARTMENT OF LICENSING & REGULATORY AFFAIRS MICHIGAN TAX TRIBUNAL WB Houghton LLC, Petitioner, vs. City of West Branch, Respondent. MTT Docket No. 26-001103 _____________________________________________________________________________/ PROOF OF SERVICE (Amended 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 West Branch 121 N. 4th Street West Branch, MI 48661 City Clerk City of West Branch 121 N. 4th Street West Branch, MI 48661 On the date below I sent by first class mail a copy of the Petition to: Equalization Director Ogemaw County 806 West Houghton Ave West Branch, MI 48661 County Clerk Ogemaw County 806 West Houghton Ave, Ste 101 West Branch, MI 48661 Secretary, Board of Education West Branch-Rose City Area Schools 960 S. M-33 West Branch, MI 48661 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 3, 2026
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STATE OF MICHIGAN DEPARTMENT OF LICENSING & REGULATORY AFFAIRS WB HOUGHTON, LLC, Petitioner, v CITY OF WEST BRANCH Respondent. MICHIGAN TAX TRIBUNAL Docket No. 26-001103 Parcel No. 65-052-215-002-00 _____________________________________________________________________________/ AMENDED PROPERTY TAX PETITION (Entire Tribunal, 2026 Tax Year) This Amended Property Tax Petition is being filed as the Petition filed May 18, 2026, incorrectly identified the School District as Houghton-Portage School District. The School District is West Branch - Rose City Area Schools and is correctly identified below. 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 65-052-215-002-00 Address 501 E. Houghton Classification 201-Commercial Use Retail County Ogemaw Sch Dist West Branch - Rose City Area Schools 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: 29200 Northwestern Hwy., Suite 4, Southfield, MI 48034.
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Petition 2 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. 8. The values1 established by Respondent’s Board of Review for the subject property are: Parcel Number TCV SEV TV 65-052-215-002-00 1,221,200 610,600 610,600 9. Petitioner contends that the values1 for the subject property are: Parcel Number TCV SEV TV 65-052-215-002-00 700,000 350,000 350,000 10. The values1 in dispute are. Parcel Number TCV SEV TV 65-052-215-002-00 521,200 260,600 260,600 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. 1TCV=true cash value, SEV=state equalized value, TV=taxable value.
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Petition 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
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SubsequentFiling.pdfRead complete document text →
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STATE OF MICHIGAN GRETCHEN WHITMER GOVERNOR DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS LANSING MARLON I. BROWN, DPA DIRECTOR MICHIGAN TAX TRIBUNAL · 611 W. OTTAWA ST., LANSING, MI 48933 · 517-335-9760 PO BOX 30232, LANSING, MI 48909 · Other Carriers: 2407 N. GRAND RIVER AVE., LANSING, MI 48906 MICHIGAN TAX TRIBUNAL Docket Number: 26-001103 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 - Amended - POS Fee Information Filing Fee: $ 0.00 Payment Information Payment: $ 0.00
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Petition - Amended - 2026.pdfRead complete document text →
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STATE OF MICHIGAN DEPARTMENT OF LICENSING & REGULATORY AFFAIRS WB HOUGHTON, LLC, Petitioner, v CITY OF WEST BRANCH Respondent. MICHIGAN TAX TRIBUNAL Docket No. 26-001103 Parcel No. 65-052-215-002-00 _____________________________________________________________________________/ AMENDED PROPERTY TAX PETITION (Entire Tribunal, 2026 Tax Year) This Amended Property Tax Petition is being filed as the Petition filed May 18, 2026, incorrectly identified the School District as Houghton-Portage School District. The School District is West Branch - Rose City Area Schools and is correctly identified below. 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 65-052-215-002-00 Address 501 E. Houghton Classification 201-Commercial Use Retail County Ogemaw Sch Dist West Branch - Rose City Area Schools 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: 29200 Northwestern Hwy., Suite 4, Southfield, MI 48034.
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Petition 2 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. 8. The values1 established by Respondent’s Board of Review for the subject property are: Parcel Number TCV SEV TV 65-052-215-002-00 1,221,200 610,600 610,600 9. Petitioner contends that the values1 for the subject property are: Parcel Number TCV SEV TV 65-052-215-002-00 700,000 350,000 350,000 10. The values1 in dispute are. Parcel Number TCV SEV TV 65-052-215-002-00 521,200 260,600 260,600 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. 1TCV=true cash value, SEV=state equalized value, TV=taxable value.
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Petition 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: August 18, 2026 lhallahan@hallahanlaw.com Filing Fee: $400
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STATE OF MICHIGAN GRETCHEN WHITMER GOVERNOR DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS LANSING MARLON I. BROWN, DPA DIRECTOR MICHIGAN TAX TRIBUNAL · 611 W. OTTAWA ST., LANSING, MI 48933 · 517-335-9760 PO BOX 30232, LANSING, MI 48909 · Other Carriers: 2407 N. GRAND RIVER AVE., LANSING, MI 48906 MICHIGAN TAX TRIBUNAL Docket Number: 26-001103 Is this case currently pending in the Small Claims Division? No Party Filing Document Petitioner Files Document Type: Amended Petition Attachment File Name: Petition - Amended - 2026 Fee Information Filing Fee: $ 0.00 Payment Information Payment: $ 0.00
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2026 Petition - WB Houghton.pdfRead complete document text →
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STATE OF MICHIGAN DEPARTMENT OF LICENSING & REGULATORY AFFAIRS WB HOUGHTON, LLC, Petitioner, v CITY OF WEST BRANCH Respondent. MICHIGAN TAX TRIBUNAL Docket No. 26-_____________ Parcel No. 65-052-215-002-00 _____________________________________________________________________________/ 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 65-052-215-002-00 Address 501 E. Houghton Classification 201-Commercial Use Retail County Ogemaw Sch Dist Houghton-Portage 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: 29200 Northwestern Hwy., Suite 4, Southfield, MI 48034. 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 ______
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Petition 2 7. The tax year at issue is 2026. 8. The values1 established by Respondent’s Board of Review for the subject property are: Parcel Number TCV SEV TV 65-052-215-002-00 1,221,200 610,600 610,600 9. Petitioner contends that the values1 for the subject property are: Parcel Number TCV SEV TV 65-052-215-002-00 700,000 350,000 350,000 10. The values1 in dispute are. Parcel Number TCV SEV TV 65-052-215-002-00 521,200 260,600 260,600 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.
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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 18, 2026 lhallahan@hallahanlaw.com Filing Fee: $400
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EntireTribunalCaseISPetition.pdfRead complete document text →
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STATE OF MICHIGAN GRETCHEN WHITMER GOVERNOR DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS LANSING MARLON I. BROWN, DPA DIRECTOR Entire Tribunal Case Information Sheet - Petitioner MTT DOCKET NO. Section 1: Petitioner’s Contact Information Filer type: Organization Local Unit of Government First Name M.I. Last Name/Company Name WB Houghton, LLC Home Address (No., Street, P.O. Box or Rural Route) 29200 Northwester Hwy., Suite 450 City or Town Southfield State Michigan ZIP Code 48034-1075 Telephone Number 2487018529 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 Halahan 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 48302-2073 Telephone Number 2487313090 E-mail Address (do not enter unless you want MTT to send all correspondence via e-mail) lhallahan@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] 501 E. Houghton Ave. West Branch
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STATE OF MICHIGAN GRETCHEN WHITMER GOVERNOR DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS LANSING MARLON I. BROWN, DPA DIRECTOR Michigan 48661 Taxing Authority (City or Township) City Of West Branch (OGEMAW) County Ogemaw 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: 65-052-215-002-00 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: 610600 Current Taxable Value as established by the Board of Review: 610600 What do you believe is the fair market value (also known as True Cash Value)? 700000 Multiply the True Cash Value by 50% and enter here. This is your contention of Assessed Value (also known as State Equalized Value). 350000 If you belive the Taxable Value differs from your contention of Assessed Value, enter your contention of Taxable Value. 350000 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.
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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: 400 Success: True Message: "" Waiver Code: Transaction Number: 26051886060545 Supporting Waiver Documents:
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ET_Notice_of_Docket_Number.2026-07-21_07-14-31.pdfRead complete document text →
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STATE OF MICHIGAN GRETCHEN WHITMER GOVERNOR DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS LANSING MARLON I. BROWN, DPA DIRECTOR MICHIGAN TAX TRIBUNAL · 611 W. OTTAWA ST., LANSING, MI 48933 · 517-335-9760 PO BOX 30232, LANSING, MI 48909 · Other Carriers: 2407 N. GRAND RIVER AVE., LANSING, MI 48906 WB Houghton, LLC, Petitioner, MICHIGAN TAX TRIBUNAL v MTT Docket No.: 26-001103 City Of West Branch, 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 21, 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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2026 Petition - WB Houghton.pdfRead complete document text →
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STATE OF MICHIGAN DEPARTMENT OF LICENSING & REGULATORY AFFAIRS WB HOUGHTON, LLC, Petitioner, v CITY OF WEST BRANCH Respondent. MICHIGAN TAX TRIBUNAL Docket No. 26-_____________ Parcel No. 65-052-215-002-00 _____________________________________________________________________________/ 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 65-052-215-002-00 Address 501 E. Houghton Classification 201-Commercial Use Retail County Ogemaw Sch Dist Houghton-Portage 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: 29200 Northwestern Hwy., Suite 4, Southfield, MI 48034. 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 ______
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Petition 2 7. The tax year at issue is 2026. 8. The values1 established by Respondent’s Board of Review for the subject property are: Parcel Number TCV SEV TV 65-052-215-002-00 1,221,200 610,600 610,600 9. Petitioner contends that the values1 for the subject property are: Parcel Number TCV SEV TV 65-052-215-002-00 700,000 350,000 350,000 10. The values1 in dispute are. Parcel Number TCV SEV TV 65-052-215-002-00 521,200 260,600 260,600 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.
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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 18, 2026 lhallahan@hallahanlaw.com Filing Fee: $400
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STATE OF MICHIGAN GRETCHEN WHITMER GOVERNOR DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS LANSING MARLON I. BROWN, DPA DIRECTOR Entire Tribunal Case Information Sheet - Petitioner MTT DOCKET NO. Section 1: Petitioner’s Contact Information Filer type: Organization Local Unit of Government First Name M.I. Last Name/Company Name WB Houghton, LLC Home Address (No., Street, P.O. Box or Rural Route) 29200 Northwester Hwy., Suite 450 City or Town Southfield State Michigan ZIP Code 48034-1075 Telephone Number 2487018529 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 Halahan 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 48302-2073 Telephone Number 2487313090 E-mail Address (do not enter unless you want MTT to send all correspondence via e-mail) lhallahan@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] 501 E. Houghton Ave. West Branch
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STATE OF MICHIGAN GRETCHEN WHITMER GOVERNOR DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS LANSING MARLON I. BROWN, DPA DIRECTOR Michigan 48661 Taxing Authority (City or Township) City Of West Branch (OGEMAW) County Ogemaw 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: 65-052-215-002-00 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: 610600 Current Taxable Value as established by the Board of Review: 610600 What do you believe is the fair market value (also known as True Cash Value)? 700000 Multiply the True Cash Value by 50% and enter here. This is your contention of Assessed Value (also known as State Equalized Value). 350000 If you belive the Taxable Value differs from your contention of Assessed Value, enter your contention of Taxable Value. 350000 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.
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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: 400 Success: True Message: "" Waiver Code: Transaction Number: 26051886060545 Supporting Waiver Documents:
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