Thilagam 4 LLC.pdf

Thilagam 4, Petitioner V City Of Farmington Hills, Respondent · 26-000250-TT

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RECEIVED 

/ 

JAN 2 9 2026 

MICHIGAN TAX TRIBUNAL 

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. 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 {j.e., Board of 

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

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

default, 

Section 1: Petitioner’s Contact Information 

First Name 

ML 

Last Name/Company Name 

Thilagam 

Pandian 

D/B/A Thilagam4, LLC 

Mailing Address {No., Street, P.O. Box or Rural Route} 

5522 Royal Wood 

City or Town 

State 

ZIP Code 

West Bloomfield 

MI 

48322 

Telephone Number 

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

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

Information 

First Name 

M.L 

Last Name 

Charles 

E 

Bosler 

Firm Name (tans) 

3 Sle & Company, P.C. 

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

43494 Woodward Ave., 

Ste 212 

City or Town 

State 

ZIP Code 

Bloomfield Hills 

Ml 

48302 

Telephone Number 248- 705 5458 

Email Address (do not enter unless you want MTY to send all correspondence via email) 

boslercpas@aol.com 

Section 3: Subject Property Information 

How many parcels are you 

appealing? 

i you are appealing mare than one parcel, are they contiguous or adjoining? 

3 

[Ives 

4 no 

Property Address (No., Street) 

29273 E Glen Oaks Rd. 

No. 39 

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

Let 

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 10/17/08 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 Thilagam4, 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, 2026 when the new, much higher than expected, property tax bil 

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 211.271 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 vaiues. 

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

it can be evaluated along 

with supporting evidence at a focal 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: [1 March 

LJ July 

December 

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

12/09/25 

List the year(s) denied or under appeat: 

2025

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON |. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

Fee Information 

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

issue? 

Yes 

[1 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 parcel 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: 

Fling Fee is: 

$100,000.00 and under 

$125.00 

$100,000.01 to $500,000.00 

$200.00 

$Over $500,000.00 

$300.00 

if the property is 

NOT residentiai property and 

The Taxable Value in dispute is: 

Filing Fee Is: 

$100,000.00 and under 

$250.00 

* Plus $25.00 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 fited. 

Signature *required 

Petitioner or RP 

va 

isl 

Mini

FARMINGTON 

| 

7 

HILLS 

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

Assessing Office Phone {248) 871-2470 

Fax (248) 871-2471 

{ 

§ 

i 

i 

i 

3 

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. 

; 

Small Claims petition forms are available on the Tribunal's website at WWW. michigan, gov/taxtrib. 

Pursuant to the Michigan Tax Tribunals 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. 

i» 

Sincerely, 

i 

Hettows 

2 (dior 

Matthew A. Dingman, MMAO 

City Assessor 

City of Farmington Hills

Joh 

ib 

wt 

of Troasury 

Assessment Year: 

2025 

Bi 

12/08/2025 

July/December Board of Review Affidavit 

Issued under authorlly of PA. 206 of 1893. Fillng Is mandatory. 

Pelition/Docket #: 

026 

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

Review can take aclion regarding qualified errors verified by the accessor (MCL 211.53b(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 211.7u; a qualified agricultural property 

exemption under MCL 211.ee for the current year, which has been denied by the assessor; a qualified agriculiural 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 property which causes a change in taxable value. 

PART A: PROPERTY IDENTIFICATION 

Owner Name 

THILAGAM 4, LLC 

i 

Owner Street Address 

City 

State 

ZIP Code 

5522 ROYAL WOOD 

WEST BLOOMFIELD 

MI 

| 

48322 

Parcel Number 

Property School District 

- 

J 

Property Classification 

22-23-11-103-039 

FARMINGTON PUBLIC SCH 

407 

i 

: 

Property Street Address 

City 

State 

ZIP Code 

29273 E GLENOAKS BD 

FARMINGTON HILL 

MI 

48334 

[PART B: BOARD OF ADJUSTMENTS 

] 

item or Taxing Authority 

Note or Millage 

Original 

Adjusted 

Differenge 

CITY OF FARMINGTON HILLS 

i 

Assessed Value 

____DBOR 

115,600 

115,600 

0 

Taxable Value 

12/09/2025 

115,600 

115,600 

0] 

P.R.E. 

0.00 % 

0.00 % 

0.00 % 

Property Class 

Residential 

School District 

63200 

Classification 

Ad Valorem 

Veteran Exemption 

None 

None 

TOTALS 

Reason for change {see instructions on page 2.) 

f 

: 

[Cpoverty Exemption 

[Cawatit ied Agricultural Exemption 

[oisabted Veterans Exemption 

[TN ualified Forest Exemption 

[Jetigibte Development Property 

Rfquatiie 4 Ercor 

'd L0G oY Co 

Exemption 

(State specifi ic 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 

PART C: CERTIFICATION, BOARD OF REVIEW MEMBERS

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