25300 Telegraph Rd Southfiled_MTT ET Petition (final).pdf

Pushpa Latha LLC Petitioner Vs. City Of Southfield Respondent · 26-002124-TT

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STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

Pushpa Latha LLC 

Petitioner(s) 

, 

MICHIGAN TAX TRIBUNAL 

MTT Docket No. 

City of Southfield 

Respondent(s) 

ENTIRE TRIBUNAL PROPERTY TAX PETITION 

1. 

Property Parcel No: 76-24-20-476-021 

(If more than one parcel is at issue, attach a completed Multiple Parcel Petition 

Form addressing all other parcels at issue.) 

2. 

The property identified above is x__real ___ personal. 

3. 

If more than one parcel of real property is under appeal, are the properties 

contiguous? ___Yes ___ No. 

(If no, separate Petitions are required for each non- 

contiguous parcel.) 

4. 

Are all of the parcels of personal property located on a parcel of real property 

under appeal? ___Yes ___ No. 

(If no, separate Petitions are required for each 

parcel of personal property not located on a parcel of real property under 

appeal.) 

5. 

If parcels of personal property are under appeal, when were the personal 

property statements filed by parcel number (attach additional page if necessary): 

N/A 

6. 

The property identified above is classified as commercial- improved 

7. 

If the assessment or assessments at issue were protested, the protest was made 

to Respondent's 

* 

March 

July 

December Board of Review. 

-See attached 2026 Board of Review Decision 

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

MTT Docket No. 

Page 2 of 4 

10. 

11. 

12. 

13. 

14. 

If a protest was required and no protest was made, list the separate and specific 

facts upon which Petitioner relies to invoke the Tribunal’s authority over the 

assessment or assessments at issue (attach additional page if necessary): 

N/A 

If the appeal was not submitted by the deadline for the filing of an appeal for the 

classification or classifications of the properties at issue (i.e., May 31 or July 31 

of the tax year involved), list the separate and specific facts upon which 

Petitioner relies to invoke the Tribunal’s authority over the assessment or 

assessments at issue (attach additional page if necessary): 

N/A 

The property or properties at issue are located in Oakland 

County. The 

property or properties’ address is: 

25300-25330 Telegraph Rd., Southfield, MI 48033 

The assessment or assessments at issue were established by the (applicable 

local governmental unit): 

City of Southfield 

Petitioner's legal residence or principal office address is: 

25330 Telegraph Road 

Suite 600 

Southfield, MI 48033 

This appeal involves issues relating to the (check all that are applicable): 

x 

the property or properties’ true cash and taxable values 

the property or properties’ taxable value only 

If the property or properties’ taxable value is at issue, is there a 

dispute as to the value of an addition orloss? ___ Yes __ No 

uniformity of the property or properties’ assessment 

the property or the properties’ exemption from ad valorem taxation 

under MCL 

The tax year(s) at issue are: 2026

MTT Docket No. 

Page 3 of 4 

15. 

If more than the current tax year is being appealed, list the separate and specific 

facts upon which Petitioner relies to invoke the Tribunal's authority over the prior 

tax year or years (attach additional page if necessary): 

N/A 

16. 

The values for the property identified above as established by Respondent's 

Board of Review are: 

Tax Year 

True Cash Value 

Assessed Value 

Taxable Value 

2026 

$12,480,960 

$6,240,480 

$6,240,480 

17. 

Petitioner contends that the values for the property identified above are: 

Tax Year 

True Cash Value 

State Equalized Value 

Taxable Value 

2026 

$7,289,250 

$3,644,625 

$3,644,625 

18. 

The values in dispute for the property identified above are: 

Tax Year 

True Cash Value 

State Equalized Value 

Taxable Value 

2026 

$5,191,710 

$2,595,855 

$2,595,855 

19. 

Petitioner requests the following relief (attach additional page if necessary): 

that the Tribunal reduce (i) the true cash value to $7,289,250, and (ii) both the 

assessed value the taxable value to $3,644,625. 

20. 

List the separate and specific facts upon which Petitioner relies to support the 

relief requested (attach additional page if necessary): 

The assessed value established by the Board of Review does not reflect the true cash value 

of the subject property and should be reduced accordingly. Petitioner recently purchased the 

property in 2025 for $7,289,250 in an arms length transaction. Michigan courts and the Tax 

Tribunal have consistently held that a recent arm's-length sale price is strong, if not 

presumptive, evidence of true cash value. See attached Notice of Assessment.

MTT Docket No. 

Page 4 of 4 

Signature £) Petitioner's Authorized Representative or, if none, Petitioner: 

Aig 

Printed Name of Petitioner's Authorized Representative or, if none, Petitioner: 

Gregory J. Wolenberg, Esq. 

Email Address: gwolenberg@kotzsangster.com 

Mailing Address: 

Kotz Sangster Wysocki-P.C. 

36700 Woodward Ave; Suite 202 

Bloomfield Hills 

Ml-48304 

BHOOHHeIG 

HSV 

+ 

Telephone Number: 248-646-1050 

Date: 

6/1/26

Toledo. Tagg 

Treas. 

THIS 

IS NOT A TAX BILL 

L-4400 

Notice of Assessment, Taxable Valuation, and Property Classification 

This form is issued under the authority of Public Act 206 of 1893, Sec. 211.24c and Sec.211.34c, as amended. This is a model assessment notice to be used by the local assessor. 

FROM CITY OF SOUTHFIELD 

PARCEL IDENTIFICATION 

26000 EVERGREEN RD 

PARCEL NUMBER: 

76-24-20-476-021 

SOUTHFIELD, Mi 48076 

PROPERTY ADDRESS: 

25300 TELEGRAPH RD 

SOUTHFIELD, MI 48033 

SCHOOL DISTRICT CODE: 

63060 

OWNER'S NAME & ADDRESS/PERSON NAMED ON ASSESSMENT ROLL: 

eo 

EXEMPTIONS 

BA 

AUTO 

xs DIGIT 48075 

TI 

P1 

#ak 

% Exempt As "Homeowners Principal Residence": 

00% 

PUSHPA LATHA LLC 

" 

: 

2000 TOWN CTR STE 1100 

% Exempt As Qualified Agricultural Property": 

00% 

SOUTHFIELD, 

MI 48075-1251 

% Exempt As "MBT Industrial Personal™ 

00% 

THN EO SURE TEER 

BU 

1 FOF FR 

% Exempt As "MBT Commercial Personal": 

00% 

E 

. 

Lo 

Spooner 

tied nteran ar Sundry 

Yes 

x No 

Exempt As "Qualified Forest Property": 

[JYes 

[X] No 

Exempt As “Development Property": 

[Yes 

[X] No 

LEGAL DESCRIPTION: 

T1N, R10E, SEC 20 SUPERVISOR'S PLAT OF CAREY-FINN SUB PART OF LOTS 18 TO 22 INCL, ALSO PART OF SE 1/4, ALL 

BEING DESC AS BEG AT PT DIST N 00-00-00 E 680.02 FT & N 89-51-14 W 60 FT FROM SE SEC COR, TH N 89-51-14 W 246 FT, 

TH S 00-00-00 E 21.34 FT, 

TH N 89-53-08 W 351.85 FT, TH S 00-14-53 W 0.08 FT, 

TH N 89-53-08 

W 232.29 FT, TH N 22-31-25 W 

ACCORDING TO MCL 211.34c THIS PROPERTY IS CLASSIFIED AS: 

201 

Commercial 

PRIOR YEAR'S CLASSIFICATION IF DIFFERENT: 

201 

Commercial 

The change in taxable value will increase/decrease your tax bill 

PRIOR AMOUNT 

CURRENT 

os FROM 

for the 2026 

year by approximately: -$41 

YEAR: 

2025 

TEAR TIVE Nos 

CORRENTE ern 

1. TAXABLE VALUE: 

6,241,080 

6,240,480 

-600 

2. ASSESSED VALUE: 

6,241,080 

6,240,480 

-600 

3. TENTATIVE EQUALIZATION FACTOR: 

1.000 

4. STATE EQUALIZED VALUE (SEV): 

6,241,080 

6,240,480 

-600 

5. WAS THERE A TRANSFER OF OWNERSHIP IN 2025 THAT RESULTED IN A TAXABLE VALUE UNCAPPING? 

Yes 

[Hl] No 

6. Assessor Change Reason(s): 

The 2026 Inflation rate Multiplier is: 1.027 

Questions regarding the Notice of Assessment, Taxable Valuation, and Property Classification may be directed to the Following: 

Name: 

Telephone Number 

Email Address: 

JUSTIN E. PRYBYLSKI 

(248) 796-5230 

CONTACTASSESSING@CITYOFSOUTHFIELD. 

March Board of Review Appeal Information. The Board of Review will meet at the following dates and times: 

SOUTHFIELD CITY HALL (MUNICIPAL BULDING) -- COUNCIL STUDY ROOM 

MONDAY, MARCH 2, 2026 — 9:00 AM TO 12:00 PM & 2:00 PM TO 5:00 PM 

TUESDAY, MARCH 3, 2026 — 9:00 AM TO 12:00 PM & 2:00 PM TO 5:00 PM 

WEDNESDAY, MARCH 4, 2026 — 1:00 PM TO 4:00 PM & 6:00 PM TO 9:00 PM 

THURSDAY, MARCH 5, 2026 — 9:00 AM TO 12:00 PM & 2:00 PM TO 5:00 PM 

752

04/02/2026 11:54 AM 

2026 BOARD OF REVIEW DECISION 

FROM 

PROPERTY IDENTIFICATION: 

CITY OF SOUTHFIELD 

76-24-20-476-021 

26000 EVERGREEN RD 

25300 TELEGRAPH R 

SOUTHFIELD, MI 48076 

TIN, R10E, SEC 20 SUPERVISOR'S PLAT OF CAREY-FINN 

SUB PART OF LOTS 18 TO 22 INCL, ALSO PART OF SE 

NAME AND ADDRESS OF OWNER OR PERSON NAMED ON ASSESSMENT ROLL: 

1/4, ALL BEING DESC AS BEG AT PT DIST N 00-00-00 E 

680.02 FT & N 89-51-14 W 80 FT FROM SE SEC COR, TH 

PUSHPA LATHA LLC 

N 89-51-14 W 246 FT, TH S 00-00-00 E 21.34 FT, TH N 89-5 

25300 TELEGRAPH RD STE 600 

SOUTHFIELD MI 48033-7401 

THIS PROPERTY IS CLASSIFIED 

201 (COMMERCIAL-IMPROVED) 

APR 

1 

0 

2026 

Pursuant to Michigan Compiled Laws (MCL) 211.30 (4), each year the assessor shall notify each person who appealed the 

value on their property tax assessment in March, or were authorized by the owner to make such an appeal in March. Such 

notification shall be mailed by the first Monday in June. 

The City of Southfield Board of Review has completed their review of your appeal regarding the 2026 assessed and/or 

taxable value, and has made the following decision(s): 

Board of Review Comments: 

DENIED - COMPARABLES SUPPORT VALUE 

2026 

ORIGINAL ASSESSED VALUE 

6,240,480 

2026 

"BOARD OF REVIEW" ASSESSED VALUE 

6,240,480 

| 

(If the above amounts are the same, no revisions have oc 

2026 

ORIGINAL TAXABLE VALUE 

6,240,480 

2026 

"BOARD OF REVIEW" TAXABLE VALUE 

6,240,480 

2026 

PRINCIPAL RESIDENCE EXEMPTION/QUALIFIED AG % 

0.0000 

Please fee! free to contact the assessor at the address listed above or call if you have any questions. 

Valuation Appeals - If you decide to protest this decision, pursuant to MCL 205.7353, it may be further appealed to the Michigan 

Tax Tribunal by filing a petition that can be obtained at www.michigan.gov/taxtrib (click Small Claims Tab). 

A copy of this letter 

and a completed petition should be mailed to Michigan Tax Tribunal, P.O. Box 30232, Lansing, Michigan 48909. 

The deadline for filing an appeal is as follows: 

Residential and Small Claims 

July 31, 2026 

Commercial and Industrial Real 

May 31, 2026 

Personal Property* 

May 31, 2026 

*you must provide a copy of the Personal Property Statement you timely filed 

Classification Appeals: (to or from residential, commercial or industrial) should be directed to the State Tax Commission, P.O. 

Box 30471 Lansing, MI 48909 not later than June 30, 2026

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