25-002508 MTA.pdf
Sfld Hotel LLC, Petitioner Vs. City Of Southfield, Respondent · 25-002508-TT
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STATE OF MICHIGAN DEPARTMENT OF LICENSING & REGULATORY AFFAIRS MICHIGAN OFFICE OF ADMINISTRATIVE HEARINGS AND RULES MICHIGAN TAX TRIBUNAL SFLD Hotel LLC, Petitioner, v MTT Docket No. 25-002508 City of Southfield, Respondent. AMENDED STIPULATION FOR ENTRY OF CONSENT JUDGMENT AND MOTION TO AMEND PETITION TO INCLUDE 2025 TAX YEAR 1. The case is pending in the Entire Tribunal Division. 2. Property Parcel No: 76-24-21-100-134 (If more than one parcel is at issue, attach a completed Stipulation – Multiple Parcel Form addressing all other parcels at issue.) 3. 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 2025 13,377,900 6,688,950 6,688,950* 4. The values for the property identified above as stipulated by the parties for settlement purposes are: Tax Year True Cash Value State Equalized Value Taxable Value 2025 9,250,000 4,625,000 4,625,000 5. If stipulation addresses tax years other than the tax year originally appealed or tax years added through motions to amend that have been granted by the Tribunal, list the separate facts upon which the parties rely to invoke the Tribunal’s authority over those tax year or years (attach additional page if necessary):
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6. List separately any special terms or conditions being proposed by the parties that would affect the execution of this Consent Judgment including, but not limited to, the joint payment of the refund, the waiver of interest, etc. (attach additional page if necessary): Please make check payable to Jappaya Law, PLC and SFLD Hotel LLC and mail to 7125 Orchard Lake Road, Suite 301, West Bloomfield, MI 48322. Interest will be waived if refund is paid within 45 days. *The attached assessor affidavit was filed after a 2024 Consent Judgment was entered and a refund, including interest, was sent to Petitioner. Any additional refund will be based upon the a reduction from $4,768,375 to $4,625,000 Signature of Petitioner’s Authorized Representative or, if none, Petitioner: __________________________________________________________________ Shawn G. Jappaya, Esq. Date: _____________________________________________________________ Signature of Respondent’s authorized representative: __________________________________________________________________ Laura M. Hallahan, Esq. Date: ______________________________________________________________ [Consent Judgment will be prepared by the Tribunal.] 1/13/26 /s/ Laura Hallahan - Signed by Shawn Jappaya with permission from Laura Hallahan 1/13/26
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Michigan Department of Treasury, STC 3452 (10-10) ASSESSOR AFFIDAVIT REGARDING THE RECALCULATION OF * : = TAXABLE VALUE FOLLOWING AN MTT ORDER FOR A PRIOR YEAR The changes in Taxable Value recorded on this affidavit are authorized by Section 27a(2) of the General Property Tax Act, P.A. 206 of 1893, as amended. In accordance with this authority, a correction has been made in the Taxable Value of the following described property: 76-24-21-100-134 located in the City of Township of Village of SOUTHFIELD . This (Parcel Identification Number) 202 (T Correction of Taxable Value School Code ~ Year of Assessment: Year of Ass [63060 1] Amount of Amoun Before Correction Increase/Decrease Corrected Before Correction Increase/ Taxable Value 6,688,950 (1,920,575) 4,768,375 Correction of Taxing Unit Levy 7 Year of Assessment: Year of As Taxing Unit Amount of Amoun Before Correction Increase/Decrease Corrected Before Correction Increase/ County Intermediate School District Community College State Education Tax Local School Operating Local School Supplemental (<=18) Local School Supplemental (> 18) Local School Enhancement Local School Debt City/Township/Village Other Total NOTE: The levy section of this affidavit does not include collections fees, penalties, and interest paid. These must be included, when JUSTIN E. PRYBYLSKI f SOUTHFIELD 1, , being the certified assessor for the City/Twp o the above information is true, to the best of my knowledge. -~ Pa. Signature of Certified Assesso - Date _ Certificati No. 08/21/25 LN Copies to: Equalization Department, County Treasurer, and the Treasurers of all other affected Taxing Authorities.