Thilagen 2 LLC.pdf

Thilagam 2 LLC, Petitioner V City Of Farmington Hills, Respondent · 26-000249-TT

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Page 1

RECEIVED

JAN 9 0 2026

MICHIGAN TAX TRIBUNAL

STATE OF MICHIGAN

GRETCHEN WHITMER

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

MARLON |. BROWN, DPA

GOVERNOR

LANSING

DIRECTOR

PROPERTY TAX APPEAL PETITION FORM

OTHER EXEMPTION

Do not use this form to appeal Principal Residence Exemption, Qualified Agricultural Exemption, Poverty Exemption,

Disabled Veterans Exemption, or Eligible Manufacturing Personal Property Exemption. This form is intended for all other

real and personal property exemption appeals.

Pursuant to Tax Tribunal Rule (TTR) 279, you MUST submit a copy of the notice giving rise to the appeal (i.e., Board of

Review Decision or other notice) with this petition, if applicable.

If you do not submit this document, you may be held in

default.

Section 1: Petitioner’s Contact Information

First Name

M.L

Last Name/Company Name

Thilagam

Pandian

D/B/A Thilagam2, LLC

Mailing Address (No., Street, P.O. Box or Rurat Route)

5522 Royal Wood

City or Town

State

ZIP Cade

West Bloomfield

48322

Telephone Number

Email Address (do not enter unless you want MTT to send ali correspondence via email)

Section 2: Petitioner's Attorney/Authorized Representative’s Contact

Information

First Name

M.L

Last Name

Charles

Bosler

Fmteme (f=) Basler & Company, P.C.

Maiting Address {No., Street, P.O. Box or Rural Route)

43494 Woodward Ave,,

Ste 212

City or Town

State

ZIP Code

Bloomfield Hills

48302

Telephone Number 248- 705 5458

Email Address (do not enter unless you want MTT to send all correspondence via email}

boslercpas@aol.com

Section 3: Subject Property Information

How many parcels are you

appealing?

If you are appealing more than one parcel, are they contiguous or adjoining?

OJ Yes

Property Address (No., Street)

*if No, you must file separate appeals for each parcel

Page 2

Res 

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON i. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

Section 4: Explain the Reason for this Appeal 

Taxpayer bought subject rental residence on 3/23/11 under her name, Thilagam Pandian. Upon advice 

from a friend, it was re-titled in 2024, out of her name and into a limited liability company that she wholly 

owns, called Thilagam2, LLC, in case of an accident or other tragedy that could occur resulting in high 

liability to ownership. 

Not known at the time was that to maintain the prior assessment base, a special 

form (L-4260) had to be filed with the local assessing department claiming that the ownership did not 

effectively change. When the new 2025 assessments were mailed, taxpayer merely thought the value of 

the property went up. 

But then in June, 2025 when the new, much higher than expected, 

property tax bill 

was received, taxpayer became aware of not timely filing the L-4260 Property Transfer Affidavit Form. 

Shortly thereafter, taxpayer filed that Form L-4260 with the Farmington Hills Assessing Department. 

MCL 211.27! states that property ownership transfers to other entities under common control with the 

transferor are not considered changes in ownership and therefore, are not subject to a step up in 

assessed taxable valuations to current market values. 

MCL.53b states that when a qualified error occurs in the assessing process, 

it can be evaluated along 

with supporting evidence at a local December Board of Review hearing for possible adjustment back to 

prior, property tax recorded valuations. Resulting adjustments under this section can be made for the 

current year and one immediately prior year. 

MCL 2111.53b(6) defines a qualified error to include one or more of the following: 

(a) a clerical error 

relative to the correct assessment figures, (c) an adjustment under Section27(a) which states that if an 

assessor determines that in fact, there has not been a transfer in ownership, the taxable value of the 

property shall be adjusted back for as many as 3 years, or (e), if there has been an error of omission or 

Section 5: Jurisdictional Issues 

List the exemption being appealed and the statutory authority for the exemption: 

MCL 211.27A 

Exemption of certain property transfers from stepped up taxable valuations 

What action prompted this appeal (i.e., notice of assessment, Board of Review decision, assessor notice): 

Rejection of the above interpretation of Michgian Law by the FarmingtonHills December Board of Review 

What entity, if any, denied the exemption: 

Farmington Hills December Board of Review 

If you are appealing from a Board of Review (BOR) denial, check which BOR you attended: 

[J March 

[J July 

December 

List the date the denial, if any, was issued: 

12/09/25 

List the year{s) denied or under appeal: 

2025

Page 3

STATE OF MICHIGAN

GRETCHEN WHITMER

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

MARLON I. BROWN, DPA

GOVERNOR

LANSING

DIRECTOR

Fee Information

Does the property have a Principal Residence Exemption of at least 50% as of the date of the filing of this petition for ali tax years at

issue?

Yes

[J No

If you answered yes to the above question, you are not required to pay any filing fees.

if the property does not have a Principal Residence Exemption of at least 50% as of the date of the filing of this petition for all tax years at

issue, the filing fee is based on the Taxable Value in dispute.

if you are appealing more than one parcel, the parcel with the highest

Taxable Value in dispute will be used to determine your filing fee, plus $25.00 will be added for each additional parce! being appealed,

not to exceed a total filing fee of $1,000.00.

If the property is residential property (see MCL 205.762) and

the Taxable Value in dispute is:

Filing Fee is:

$100,000.00 and under

$125.00

$100,000.01 to $500,000.00

$200.00

$0ver $500,000.00

$300.00

if the property is NOT residential property and

The Taxable Value in dispute is:

Filing Fee is:

$100,000.00 and under

$250.00

* Plus $26.00 for each additional parcel, as indicated above.

If the property is

NOT residential property and the Taxable Value in dispute Is $100,000.01 or greater, the appeal does not qualify for

Small Claims. Therefore, an Entire Tribunal petition must be filed.

Si gn ature *required

Petitioner

or Attorney/Aythorized Repr) AA

)

Nolan's

Eprom

Page 4

FARMINGTON 

,7< HLS 

Assessing Office Phone (248) 871-2470 

31555 Eleven Mile Road, Farmington Hills, Mi 48336-1165 

Fax (248) 871-2471 

December 9, 2025 

Dear Taxpayer: 

If you disagree with the determination of the December Board of Review, you must appeal to the 

Michigan Tax Tribunal within 30 days of the date of the December Board of Review for denials 

of exemption or 35 days for all other matters. 

Bits 

Small Claims petition forms are available on the Tribunal's website at wor michig an.gov/taxtrib. 

: 

Pursuant to the Michigan Tax Tribunal's rule change on March 20, 2013, the Tribunal will no 

longer be mailing petition forms. 

If you have any questions regarding this decision, please contact the Assessing Department 

at 248- 871-2470. 

Sincerely, 

Matthew A. Dingman, MMAO 

City Assessor 

City of Farmington Hills

Page 5

PEN

#ichigan Department of Treasury

4031 {Rev. 09-22)

Assessment Year: _ 2025

12/09/2025

July/December Board of Review Affidavit

Issuad under authority of P.A. 206 of 1893. Filing Is mandatory.

Petilion/Docket #

024

The authority for July/December Board of review action is stated in the General Properly Tax Act, MCL. 211.53b. The Juiy/December Board of

Raview can take action regarding qualified errors verified by the accessor (MCL 211.530(1), (8). The July/December Board of Review can also

take action under MCL 211.53b regarding a poverty exemption for the current year under MCL 211.74; a qualified agricultural property

exemption under MCL 211.e8 for the current year, which has been denied by the assessor; a qualified agricultural property exemption under

MCL 211.ee that was not on the assessment roll for the current year and one prior year; or a qualified forest property exemption under MCL

211.7jj(1) that was not on the assessment roll for the current year and one prior year. in addition, other statutes, such as MCL 211.7b related to

the disabled veterans exemption, and MCL 211.7ss related to the eligible development property exemption, provide authority for the

July/December Board of Review to take action.

Form 3128 (L-4035a) must be completed by the Board of review and made a part of the Board of Review Records whenever a change is made

to a parce! of properly which causes a change in taxable value.

[RRS

PART A: PROPERTY IDENTIFICATION

‘Owner Name

THILAGAM 2, LLC

Oviner Street Address

State:

ZIP Code

5522 ROYAL WOOD

WEST BLOOMFIELD

| 48322:

Parcel Number

Property School DISC

Property Classification

22-23-11-103-030

FARMINGTON PUBLIC SCH

407

Property Street Address

Clty

Stale

29383 E GLENOAKS BD

FARMINGTON HILL

MIL

[PART B: BOARD OF ADJUSTMENTS

]

Itam or Taxing Authority

Note or Miltage

Original

Adjusted

Difference

CITY OF FARMINGTON HILLS

Assessed Value

DBOR

117,360

Taxable Value

12/09/2025

117,360

P.R.E.

0.00 %

Property Class

Residential

School District

63200

Classification

Ad Valorem)

Veteran Exemption

None

TOTALS

Reason for change (see instructions on page 2.)

[Crovery Exemption

Cauaified Agricultural Exemption

[Joisables Veterans Exemption

[Jauatiied Forest Exemption

[[Jetigible Development Property

af Qualified Error

74 J a Bx a

(

Exemption

State specific qualified error in'211.53b(6))

Explanation:

MCL 211.27a(4) - Recapping

DENIED - LACK OF JURISDICTION - NOT A CLERICAL ERROR OR MUTUAL MISTAKE OF FACT

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