2026.06.11 Entire Tribunal Property Tax Petition - 21700 Whitmore.pdf
Affordable Housing Rental LLC Petitioner Vs. City Of Oak Park Respondent · 26-002385-TT
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1 STATE OF MICHIGAN DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS MICHIGAN TAX TRIBUNAL AFFORDABLE HOUSING RENTAL LLC, Petitioner, MOAHR Docket No. v. CITY OF OAK PARK, Respondent. ENTIRE TRIBUNAL PROPERTY TAX PETITION 1. The Property Parcel No. is: 52-25-31-177-008. 2. The property is real property. 3. The property is classified as Residential. 4. The assessment was protested at Respondent’s March Board of Review. 5. The property is located in Oakland County. The property’s address is: 21700 Whitmore Avenue Oak Park, Michigan 48237 6. The assessments at issue were established by the City of Oak Park Assessor’s Office and Board of Review. 7. Petitioner’s principal office is: 1713 Bellinger Dr. Haslet, Texas 76052 8. This appeal involves the properties’ taxable values. 9. The tax year at issue is 2026.
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2 10. The values for the Property identified above as established by the City of Oak Park Assessor’s Office and Board of Review are: Tax Year Parcel Number True Cash Value SEV Taxable Value 2026 52-25-31-177-008 $199,800 $99,900 $99,900 11. Petitioner contends that the values for the property identified above are: Tax Year Parcel Number True Cash Value SEV Taxable Value 2026 52-25-31-177-008 $199,800 $99,900 $29,832 12. The values in dispute for the property identified above are: Tax Year Parcel Number True Cash Value SEV Taxable Value 2026 52-25-31-177-008 $0 $0 $70,068 13. Petitioner requests a change in the assessment of the Property to accurately reflect the taxable value. 14. The facts upon which Petitioner relies to support the relief requested: A. Navinchandra K. Shah and Dakshaben N. Shah (collectively, the “Shahs”) are married. During their marriage, they acted as equal partners in a marital partnership by acquiring rental properties. B. In 2009, the Shahs acquired the Property, which they owned and operated as rental unit in the marital partnership until September 18, 2025. C. The original deed identified “Navin Shah, a married person” as the grantee, although Navin Shah had always intended that the Property be part of the marital partnership and had indicated as much in an unrecorded writing dated August 18, 2022. D. Petitioner is a Michigan limited liability company formed in 2012. The Shahs are the sole members and have equal membership interests. E. On September 18, 2025, the Shahs intended to have their interest transferred from the marital partnership to Petitioner, their limited liability company. To that effect, Navin Shah executed a quitclaim deed as “Navin Shah, a married man” so the register of deeds accurately reflected the legal title. The Shahs conveyed their entire interest from the marital partnership to Petitioner on this date. Under MCL 211.27a(7)(m), this transfer was not a transfer of ownership for the purposes of uncapping the
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3 taxable value because the marital partnership and Petitioner are commonly controlled. F. The 2026 assessment improperly treated the quitclaim deed as a transfer of ownership and uncapped the taxable value. Respectfully submitted, SCHENK & BRUETSCH, PLC By: /s/ Brian C. Summerfield Brian C. Summerfield (P57514) 211 West Fort Street, Suite 1410 Detroit, MI 48226 (313) 774-1000 Brian.Summerfield@SBDetroit.com Petitioner’s Authorized Representative Dated: June 18, 2026