Title
Resolution to Approve Amendment Number 1 to the Legal Services Agreement with Hallahan & Associates P.C. Relative to Michigan Tax Tribunal Appeal MTT 21-000829, Mall at Briarwood, LLC vs City of Ann Arbor ($140,000.00)
Memorandum
Attached for your review and approval is a resolution to approve amendment number 1 to a legal services agreement with Hallahan & Associates P.C. in the amount of $90,000.00 for legal services relative to a 2021 Michigan Tax Tribunal appeal MTT 21-000829, Mall at Briarwood, LLC vs City of Ann Arbor. The total contract amount shall be $140,000.00.
The City receives approximately 45 property tax appeals per year from Petitioners challenging the assessed and taxable value of the property. Almost all property tax appeals filed are settled prior to litigation in the Michigan Tax Tribunal.
In rare instances, such as the Mall at Briarwood, LLC tax appeal, the Petitioner and the City of Ann Arbor cannot reach a settlement agreement resulting in a property tax appeal which is contested in the Michigan Tax Tribunal. Despite attempts to negotiate a resolution, the parties remain approximately $25,000,000.00 apart as to the market value of the real property.
There are many unique and specialized legal and valuation issues involved in a Michigan Tax Tribunal appeal requiring an outside law firm to prepare and present the best defense of the City's valuation.
In conjunction with the Assessor's Office, the Office of the City Attorney has selected Hallahan & Associates P.C. as the law firm to provide these legal services because of the firm's experience in complex Michigan Tax Tribunal litigation and their expertise in commercial property tax matters, including large-scale shopping malls. A trial has been scheduled for June 2026 and is anticipated to take three weeks.
The City has retained Hallahan & Associates P.C. to handle prior complex Michigan Tax Tribunal litigation on behalf of the City and has been pleased with the legal se...
Click here for full text