100 Galleria - 2026 Petition - FINAL SIGNED.pdf
Southfield-Galleria Owner LLC Petitioner Vs. City Of Southfield Respondent · 26-001596-TT
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LET, Ey oy Tg STATE OF MICHIGAN GRETCHEN WHITMER DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS MARLON I. BROWN, DPA GOVERNOR Basic DIRECTOR Southfield-Galleria Owner LLC , MICHIGAN TAX TRIBUNAL Petitioner(s) v MTT Docket No. CITY OF SOUTHFIELD , Respondent(s) ENTIRE TRIBUNAL PROPERTY TAX PETITION 1. Property Parcel No: 76-24-17-176-009 (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): 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. 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 48306
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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): 100 Galleria Officentre, Southfield, MI 48034 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): The property or properties at issue are located in Oakland County. The property or properties’ address is: 100 Galleria Officentre, Southfield, MI 48034 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: Friedman Real Estate Management Company 34975 W Twelve Mile Road Farmington Hills, MI 48331 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 or loss? ___ Yes ___No X 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
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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): 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 $12,210,800 $6,105,400 $5,082,417 17. Petitioner contends that the values for the property identified above are: Tax Year True Cash Value State Equalized Value Taxable Value 2026 $4,700,000 $2,350,000 $2,350,000 18. The values in dispute for the property identified above are: Tax Year True Cash Value State Equalized Value Taxable Value 2026 $7,510,800 $3,755,400 $2,732,417 19. Petitioner requests the following relief (attach additional page if necessary): Petitioner requests that the Tax Tribunal enter an Order reducing the assessed value, state equalized value and taxable value of Petitioner's Property to the figures set forth in Section 17 of this Petition and requiring Respondent to pay Petitioner any refunds attributable to such reductions, plus interest and costs. 20. List the separate and specific facts upon which Petitioner relies to support the relief requested (attach additional page if necessary): 100 Galleria Officentre is currently being vacated and is under contract for land value along with 200 Galleria Officentre with plans to be demolished and redeveloped as retail.
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MTT Docket No. Page 4 of 4 Authorized Representative or, if none, Petitioner: ame of Petitioner's Authorized Representative or, if none, Petitioner: John-Paul Wolfe, Petitioner's Authorized Representative Email Address: taxappeals@freg.com Mailing Address: Friedman Real Estate 34975 W. Twelve Mile Road Farmington Hills, MI 48331 Telephone Number: 248-848-4154 Date: 5-19-2026