29355 Northwestern Hwy LLC, Petitioner Vs. City Of Southfield, Respondent

Page 1

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA

DIRECTOR

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 48906

29355 Northwestern Hwy LLC, 

Petitioner,

 MICHIGAN TAX TRIBUNAL

 

 ENTIRE TRIBUNAL

v 

 MTT Docket No. 25-002528

City Of Southfield,

Respondent.

ORDER GRANTING JOINT MOTION TO WITHDRAW

ORDER OF DISMISSAL

The Tribunal has reviewed the file in the above-captioned case and finds that the parties 

have filed a Joint Motion to Withdraw the appeal. Therefore,

IT IS ORDERED that the parties’ Joint Motion to Withdraw is GRANTED. 

IT IS FURTHER ORDERED that this case is DISMISSED. 

This order resolves all pending issues and closes the case.

By:_____________________________________

Patricia L. Halm, Tribunal Chair

Entered: May 29, 2026

PROOF OF SERVICE

I certify that a copy of the foregoing was sent on the entry date indicated above to the 

parties or their attorneys or authorized representatives, if any, utilizing either the mailing 

or email addresses on file, as provided by those parties, attorneys, or authorized 

representatives.

By: Tribunal Clerk

Page 2

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA

DIRECTOR

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 48906

29355 Northwestern Hwy LLC, 

Petitioner,

 MICHIGAN TAX TRIBUNAL

 

 ENTIRE TRIBUNAL

v 

 MTT Docket No. 25-002528

City Of Southfield,

Respondent.

ORDER GRANTING JOINT MOTION TO WITHDRAW

ORDER OF DISMISSAL

The Tribunal has reviewed the file in the above-captioned case and finds that the parties 

have filed a Joint Motion to Withdraw the appeal. Therefore,

IT IS ORDERED that the parties’ Joint Motion to Withdraw is GRANTED. 

IT IS FURTHER ORDERED that this case is DISMISSED. 

This order resolves all pending issues and closes the case.

By:_____________________________________

Patricia L. Halm, Tribunal Chair

Entered: May 29, 2026

PROOF OF SERVICE

I certify that a copy of the foregoing was sent on the entry date indicated above to the 

parties or their attorneys or authorized representatives, if any, utilizing either the mailing 

or email addresses on file, as provided by those parties, attorneys, or authorized 

representatives.

By: Tribunal Clerk

Page 3

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA

DIRECTOR

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 48906

29355 Northwestern Hwy LLC, 

Petitioner,

 MICHIGAN TAX TRIBUNAL

 

 ENTIRE TRIBUNAL

v 

 MTT Docket No. 25-002528

City Of Southfield,

Respondent.

ORDER GRANTING JOINT MOTION TO WITHDRAW

ORDER OF DISMISSAL

The Tribunal has reviewed the file in the above-captioned case and finds that the parties 

have filed a Joint Motion to Withdraw the appeal. Therefore,

IT IS ORDERED that the parties’ Joint Motion to Withdraw is GRANTED. 

IT IS FURTHER ORDERED that this case is DISMISSED. 

This order resolves all pending issues and closes the case.

By:_____________________________________

Patricia L. Halm, Tribunal Chair

Entered: May 29, 2026

PROOF OF SERVICE

I certify that a copy of the foregoing was sent on the entry date indicated above to the 

parties or their attorneys or authorized representatives, if any, utilizing either the mailing 

or email addresses on file, as provided by those parties, attorneys, or authorized 

representatives.

By: Tribunal Clerk

These are text excerpts, not the complete document. Text recognition and reading order can contain errors. Check the PDF for complete wording, formatting, and context.

Page 1

STATE OF MICHIGAN 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MICHIGAN TAX TRIBUNAL 

29355 Northwestern Hwy LLC, 

Petitioner, 

MTT Docket No. 25-002528 

\s 

Parcel No. 76-24-07-351-117 

City of Southfield, 

Respondent. 

/ 

DENNIS KELLY 

LAURA M. HALLAHAN (P42101) 

ARI-EL Enterprises, Inc. 

SETH A. O'LOUGHLIN (P80257) 

29355 Northwestern Highway, Suite 301 

KELSEA M. MELCHER (P85821) 

Southfield, MI 48304 

HALLAHAN & ASSOCIATES, P.C. 

(248) 557-3800 

Attorneys for Respondent 

1750 S. Telegraph Road, Suite 202 

Bloomfield Hills, MI 48302 

(248) 731-3089 

STIPULATION TO DISMISS 

Petitioner and Respondent hereby stipulate to the dismissal of this case with prejudice 

and without costs or attorney fees to either party. 

/s/ 

ip) — SR 

/s/ Laura M. Hallahan 

DENNTS KELLY 

LAURA M. HALLAHAN (P42101) 

ARI-EL Enterprises, Inc. 

SETH A. O'LOUGHLIN (P80257) 

Representative for Petitioner 

KELSEA M. MELCHER (P85821) 

HALLAHAN & ASSOCIATES, P.C. 

Attorneys for Respondent

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Page 1

1 of 1

Docket #: 25-002528

Party Filing Document

Party Filing Document: 

 Joint

 Joint

 

 

If 'other', Identify: 

File

Document Type: 

 

 

fuFile:

These are text excerpts, not the complete document. Text recognition and reading order can contain errors. Check the PDF for complete wording, formatting, and context.

Page 1

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA

DIRECTOR

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 48906

NOTICE OF JANUARY 19 - 29, 2027 PREHEARING GENERAL CALL AND ORDER 

OF PROCEDURE

29355 Northwestern Hwy LLC,

Petitioner,

v

 

 

City Of Southfield,

Respondent.

 MTT Docket No. 25-002528

Please be advised that 25-002528 has been placed on a two-week Prehearing General 

Call commencing January 19, 2027. Unless ordered otherwise, parties will be notified 

at least 28 days before they are scheduled to appear. Scheduling will not necessarily 

occur in the order in which the cases are listed below.

Parties are required to submit a valuation disclosure or written notification that no 

valuation disclosure is required by the dates indicated herein. A “valuation disclosure” 

is defined as documentary or other tangible evidence in a property tax proceeding that a 

party relies upon in support of the party’s contention as to the true cash value of the 

subject property or any portion thereof and contains the party’s value conclusion and 

data, valuation methodology, analysis or reasoning. See TTR 203 and TTR 241.

Users who file documents with the Tribunal are advised that filed documents are 

public records and will appear for public viewing on the Tribunal’s Tax Docket 

Lookup. If a user wishes to file a document for consideration by the Tribunal and 

prevent its publication on the Tax Docket Lookup, the user MUST file a Motion for 

Protective Order under MCR 2.302(C)(8). If a Protective Order is issued, documents 

covered by the order will not be published. Documents filed prior to the issuance of a 

Protective Order will be published.

In accordance with MCR 1.109(D)(9) and TTR 209, the responsibility for excluding or 

redacting personal identifying information (PII) from all documents filed with or offered to 

the Tribunal rests solely with the parties and their attorneys. The Tribunal is not 

responsible for or required to review, redact, or screen documents at the time of filing 

for PII whether filed electronically or on paper. A party, representative, or interested 

person (i.e. third party not part of an appeal) may request that the Tribunal redact PII 

contained in a previously filed document by submitting a Request for Redactions. The 

Request for Redactions form is available on the Entire Tribunal and Small Claims pages 

of the Tribunal’s website. 

Please refer to the Tribunal’s FAQs and Glossary of Terms pages on the Tribunal’s 

website for more information.

Page 2

MTT Docket No. 25-002528

Page 2 of 3

IT IS ORDERED that the parties shall:

a. If no valuation disclosure is required, notify the Tribunal and the opposing parties 

in writing within 21 days of entry of this order that no valuation disclosure is being 

filed. The notice shall indicate the reason or reasons why no valuation disclosure 

is required (i.e., exemption claim, etc.).

b. If a valuation disclosure is required, file and exchange their valuation disclosures 

by September 22, 2026. Valuation disclosures will not be admitted into evidence 

unless disclosed and furnished in accordance with this order (even though 

admissible) except upon a finding of good cause by the Tribunal.

IT IS FURTHER ORDERED that the parties shall file and exchange their Prehearing 

Statements by September 22, 2026. Witnesses, with the exception of rebuttal 

witnesses, will not be allowed to testify unless disclosed in the Prehearing Statement 

and the Prehearing Statement is furnished in accordance with this order except upon a 

finding of good cause by the Tribunal. Failure to file the Prehearing Statement may 

result in holding a party or parties in default. See TTR 237. 

IT IS FURTHER ORDERED that “Pre-Valuation Disclosure” discovery is CLOSED on 

September 22, 2026, which means all discovery has been requested, all Motions to 

Compel have been filed, and all requested or ordered discovery has been exchanged 

by that date. Discovery relative to the valuation disclosure prepared for purposes of 

litigating this case or the valuation expert that prepared that valuation disclosure is not 

permitted during “Pre-Valuation Disclosure” discovery.

IT IS FURTHER ORDERED that “Post-Valuation Disclosure” discovery is CLOSED on 

January 19, 2027, which means all discovery has been requested, all Motions to 

Compel have been filed, and all requested or ordered discovery has been exchanged 

by that date. “Post-Valuation Disclosure” discovery is limited to the opposing party’s 

valuation disclosure, the opposing party’s valuation expert, and the witnesses identified 

on the opposing party’s Prehearing Statement.

IT IS FURTHER ORDERED that if this case is not scheduled for a date certain 

prehearing conference during the time frame indicated it may be scheduled for a date 

certain prehearing conference at any time subsequent to the completion date for this 

Prehearing General Call. Parties will, however, be notified in writing approximately one 

week before they are scheduled to appear. 

By:_____________________________________

Patricia L. Halm, Tribunal Chair

Entered: February 17, 2026

Page 3

MTT Docket No. 25-002528

Page 3 of 3

PROOF OF SERVICE

I certify that a copy of the foregoing was sent on the entry date indicated above to the 

parties or their attorneys or authorized representatives, if any, utilizing either the mailing 

or email addresses on file, as provide by those parties, attorneys, or authorized 

representatives.

By: Tribunal Clerk

Page 4

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA

DIRECTOR

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 48906

NOTICE OF JANUARY 19 - 29, 2027 PREHEARING GENERAL

Page 5

MT

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Page 1

STATE OF MICHIGAN 

MICHIGAN TAX TRIBUNAL 

 

 

 

29355 Northwestern Hwy LLC, 

 

 

 

Petitioner, 

 

v 

 

City of Southfield, 

 

 

 

Respondent. 

 

 

 

MTT Docket No. 25-002528 

Parcel No. 76-24-07-351-117 

 

 

 

 

 

_____________________________________________________________________________/ 

 

DENNIS KELLEY 

ARI-EL Enterprises, Inc. 

29355 Northwestern Highway, Suite 301 

Southfield, MI 48304 

(248) 557-3800 

LAURA M. HALLAHAN (P42101) 

SETH A. O’LOUGHLIN (P80257) 

KELSEA M. MELCHER (P85821) 

HALLAHAN & ASSOCIATES, P.C. 

Attorneys for Respondent 

1750 S. Telegraph Road, Suite 202 

Bloomfield Hills, MI 48302 

(248) 731-3089 

_____________________________________________________________________________/ 

 

ANSWER TO SEVERED PETITION 

AND 

AFFIRMATIVE DEFENSES 

 

ANSWER 

 

Respondent, City of Southfield, by and through its attorneys, Hallahan & Associates, P.C., 

responds to the allegations made in Petitioner’s Severed Petition as follows: 

1. 

Respondent admits the allegations in Paragraph 1. 

 

2. 

Respondent neither admits nor denies the allegations in Paragraph 2 for the reason 

that none are made. 

 

3. 

Respondent admits the allegations in Paragraph 3. 

 

4. 

Respondent lacks knowledge or information sufficient to respond to the truth of 

the allegations set forth in Paragraph 4 and, therefore, leaves Petitioner to its proofs.

Page 2

2

 

5. 

Respondent lacks knowledge or information sufficient to respond to the truth of 

the allegations set forth in Paragraph 5 and, therefore, leaves Petitioner to its proofs. 

 

6. 

Respondent acknowledges Petitioner’s beliefs as to the issues in this case but 

denies those issues have merit or that Petitioner is entitled to any relief. 

 

7. 

Respondent acknowledges Petitioner’s belief as to an issue with the 2025 tax year 

but denies any issue with said tax year. 

 

8. 

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 

$4,219,720 

$2,109,860 

$2,109,860 

 

9. Respondent contends that the values for the property identified above are: 

 

Tax Year 

True Cash Value 

State Equalized Value 

Taxable Value 

2025 

$4,219,720 

$2,109,860 

$2,109,860 

 

10. 

The values in dispute for the property identified above are: 

 

Tax Year 

True Cash Value 

State Equalized Value 

Taxable Value 

2025 

$0 

$0 

$0 

 

11. 

Respondent denies the allegations in Paragraph 11, including all subparagraphs, for 

the reason that the same are untrue. In further answer, the assessed, state equalized and/or taxable 

values do not exceed permitted amounts, do not exceed the percentage of true cash value permitted 

by law, were correctly determined and are based upon correct application of proper principles, and 

the values and Respondent’s mode of assessment are non-discriminatory and constitutional. 

 

12. 

Respondent acknowledges the relief sought by Petitioner via the final paragraph of 

its severed Petition but denies that Petitioner is entitled to said relief for the reasons set forth above. 

 

 

WHEREFORE, Respondent, City of Southfield, requests the Tribunal dismiss the Severed 

Petition, affirm Respondent’s assessed and taxable values, subject to county and state equalization, 

and award Respondent its costs and attorney fees.

Page 3

3

HALLAHAN & ASSOCIATES, P.C. 

 

/s/Seth A. O’Loughlin______________ 

LAURA M. HALLAHAN (P42101) 

SETH A. O’LOUGHLIN (P80257) 

KELSEA M. MELCHER (P85821) 

Attorneys for Respondent 

1750 S. Telegraph Road, Suite 202 

Bloomfield Hills, MI 48302 

Dated: August 29, 2025 

 

 

 

(248) 731-3089 

 

 

 

AFFIRMATIVE DEFENSES 

 

Respondent, City of Southfield, asserts the following affirmative defenses: 

1. 

Petitioner fails to allege specific and sufficient facts to set forth a cause of action 

against Respondent and to support its claim for relief. 

2. 

The Tribunal is charged with finding a property’s true cash value to determine the 

property’s lawful assessment. Alhi Development Co v Orion Twp, 110 Mich App 764, 767 (1981). 

3. 

Petitioner has the burden of establishing the property’s true cash value. See 

MCL 205.737(3) and Kern v Pontiac Twp, 93 Mich App 612 (1974). 

4. 

Petitioner has failed to allege specific and sufficient facts to establish fraud, error 

of law, discrimination, application of wrong principles, or illegality on the part of Respondent or 

its agents. 

5. 

Petitioner has failed to allege that the mode and method of assessing the subject 

property fails to conform to the mode and method applied in the case of all other properties in 

Respondent’s taxing unit for the year in question. 

6. 

Petitioner has failed to show that any factor other than fifty percent (50%) was 

applied to the true cash value of Petitioner’s property, as well as all others, to arrive at the

Page 4

4

respective assessments appearing on the roll, and also fails to allege specific and sufficient facts 

to support its allegations that the property’s taxable value is improper. 

7. 

Petitioner asks the Tribunal to grant it preference by application of a self-chosen 

method of assessment contrary to the intent, purpose and law of this State. 

8. 

Petitioner, in essence, asks the Tribunal to grant it an illegal preference by 

application of a method of assessment different from that employed in the assessment of other 

properties in Respondent’s taxing unit. 

9. 

Petitioner, in essence, seeks by petition to challenge the process of county and state 

equalization as to which it has no legal standing and cannot maintain a cause of action. 

10. 

Any decrease in the value of Petitioner’s property was a result of its own intentional 

acts and/or negligence and cannot be allowed to reduce Petitioner’s otherwise equitable tax burden. 

11. 

Respondent has properly and lawfully assessed Petitioner’s property and 

established its taxable value in accordance with statutory and constitutional requirements. 

12. 

Petitioner has failed to pursue its appeal in a timely fashion. 

13.

Page 5

5

PROOF OF

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Page 1

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

ORLENE HAWKS

DIRECTOR

Entire Tribunal Case Information Sheet - Respondent

MOAHR DOCKET NO. 25-002528

Section 1: Respondent’s Contact Information

Filer Type: Local Unit of Government

City Of Southfield (OAKLAND)

Local Unit of Government/First Name

M.I.

Last Name

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

City or Town

State

Michigan

ZIP Code

Telephone Number

Fax Number

E-mail Address (do not enter unless you want MTT to send all correspondence via e-mail)

Section 2: Attorney/Authorized Representative’s Contact Information

First Name

Laura

M.I.

M

Last Name

Hallahan

Firm Name (if any)

Hallahan & Associates, P.C.

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

1750 S. Telegraph Road, Suite 202

City or Town

Bloomfield Hills

State

Michigan

ZIP Code

48302

Telephone Number

248-731-3087

Fax Number

E-mail Address (do not enter unless you want MTT to send all correspondence via e-mail)

MTT@hallahanlaw.com

Electronic Signature *Typing your name below will serve as your signature

Respondent or Authorized Attorney/Representative’s Signature: 

Kelsea M. Melcher

/s/

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Page 1

RECEIVED 

JUL 17 2005 

STATE OF MICHIGAN 

M 

DEPARTMENT OF LICENSING & REGULATORY AFFAIRS CAN TAX TRIBUNAL 

29355 Northwestern Hwy LLC, 

Petitioner, 

MICHIGAN TAX TRIBUNAL ~~ RECEIVED 

v 

Docket No. 25-002528 

AUG 96 2025 

City of Southfield, 

Parcel No. 

76-24-07-351-117 MICHIGAN Tax Tyg. 

Respondent, 

/ 

SEVERED 

PROPERTY TAX PETITION 

(Entire Tribunal, 2025 Tax Year) 

Petitioner, by and through its representative, Ari-El, contends: 

1. 

The property that is the subject of this appeal is one real property parcel: 

Parcel Number 

| 76-24-07-351-117 

Address 

29355 Northwestern Hwy 

Classification 

| 201 Comm Imp 

| Use 

Office 

County 

Oakland 

| Sch Dist | Southfield 

2. 

N/A. 

If the assessment at issue was protested, the protest was made to Respondents: 

Od March, 

[1July, 

O December 

Board of Review. 

3. 

Respondent, identified above, assesses and collects taxes on the subject property. 

4. 

Petitioner is 

a taxpayer/party-in-interest with respect to property taxes on the subject 

property. 

S. 

The Petitioner's principal office/legal residence address is: 29355 Northwestern Highway, 

“Suite 301, Southfield, MI 48034. 

6. 

This appeal involves issues related to: 

4 

the subject property’s true cash and taxable values

Page 2

Petition 

8. 

10. 

11. 

The values' established by Respondent’s Board of Review for the subject property are: 

Parcel Number 

TCV 

SEV 

TV 

76-24-07-351-117 

4,219,720 

2,109,860 

2,109,860 

Petitioner contends that the values’ for the subject property are: 

Parcel Number 

TCV 

SEV 

TV 

76-24-07-351-117 

3,600,000 

1,800,000 

1,800,000 

The values' in dispute ate. 

Parcel Number 

TCV 

SEV 

TV 

76-24-07-351-117 

619,720 

309,860 

309,860 

Petitioner relies upon the following to support the relief requested: 

The 2025 values imposed on Petitioner’s property, and the taxes to be levied and collected 

thereon, are invalid and unlawful and operate as fraud upon the taxpayer for the reasons 

that: 

(a) 

The assessed, state equalized and/or taxable values exceed the amounts permitted 

by the Michigan Constitution and applicable statutes; 

(b) 

The assessed, state equalized and/or taxable values are at higher percentages of true 

cash value than permissible under the Michigan Constitution and applicable 

statutes; 

(©) 

The assessed, state equalized and/or taxable values are based upon an erroneous 

determination of the true cash value of that portion of Petitioner’s property that is 

taxable under Michigan law and are based upon the application of wrong principles; 

and 

d) 

The assessed, state equalized and/or taxable values, and the mode of assessment 

adopted by Respondent, discriminate against Petitioner and deny Petitioner its 

constitutional rights of uniformity, equal protection and due process of law. 

Petitioner requests that the Tribunal enter an order reducing the 2025 values from those established 

by Respondent’s Board of Review to those contended by Petitioner, and order refunds attributable 

to the reductions, with interest, as provided by the Tax Tribunal Act. 

Do 

PENNIS KELLY

Page 3

STATE OF MICHIGAN 

DEPARTMENT OF LICENSING & REGULATORY AFFAIRS 

MICHIGAN TAX TRIBUNAL 

29355 Northwestern Hwy LLC, 

Petitioner, 

vs. 

MOAHR Docket No. 25-002528 

City of Southfield, 

Respondent. 

PROOF OF SERVICE 

(Property Tax Petition) 

On the date below I sent by certified mail, return receipt requested, a copy of the Petition to: 

City Assessor 

City Clerk 

City of Southfield 

City of Southfield 

26000 Evergreen Road 

26000 Evergreen Road 

Southfield, MI 48076 

Southfield, MI 48076 

On the date below I sent by first class mail a copy of the Petition to: 

Equalization Director 

County Clerk 

Oakland County 

Oakland County 

250 Elizabeth Lake Rd, Ste 1000W 

1200 N. Telegraph Rd, Bldg 12E 

Pontiac, MI 48341 

Pontiac, MI 48341 

Secretary, Board of Education 

State Treasurer 

Southfield Public Schools 

Department of Treasury 

24661 Lahser Road 

430 W. Allegan Street 

Southfield, MI 48033 

Lansing, MI 48922 

I declare that the statements above are true to the best of my information, knowledge and belief.

Page 4

Dennis Kelly 

ARI-EL Enterprises, Inc. 

29355 Northwestern Hwy. 

Suite 301 

Southfield, MI 48034 » 

METROPLEX MI 480 

4 AUG 2025 PM 2 L 

Michigan Tax Tribunal 

P.O. Box 30232 

Lansing, MI 48909 

alppnlydigh 

Lit 

US POS

FIR

063S0

FR

B02811.23 

Hallahan 1

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Page 1

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA

DIRECTOR

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 48906

29355 Northwestern Hwy LLC, 

Petitioner,

 MICHIGAN TAX TRIBUNAL

v

MTT Docket No.: 25-002528

City Of Southfield, 

Respondent.

NOTICE OF DOCKET NUMBER

TAKE NOTICE that an Entire Tribunal petition has been filed and the above-noted 

docket number has been assigned to that petition. This docket number shall be noted 

on the petition and the petition shall be served within 45 days of the issuance of 

this notice, as required by TTR 227 and MCL 205.735a, even if the petition was served 

when filed. A proof of service shall also be filed with the Tribunal within 45 days of the 

issuance of this notice evidencing the service of the petition. 

If you submitted a proof of service with the petition, you must still serve the petition and 

file a second proof of service including the docket number, pursuant to this notice. 

Failure to serve the petition and file a proof of service within 45 days of the issuance of 

the notice may result in the dismissal of this case.

Under TTR 235(1), “[t]he respondent shall file an answer or responsive motion within 28 

days after the date of service of the petition with noted docket number.” Failure to do so 

will result in Respondent being placed in default.

The docket number also needs to be noted on all other documents submitted in this 

case. Further, the assignment of the docket number does not mean that the Tribunal 

has authority over the petition or that the petition complies with statutory requirements 

or the Tribunal’s rules.

By: __Tribunal Clerk________

Entered: August 1, 2025

PROOF OF SERVICE

I certify that a copy of the foregoing was sent on the entry date indicated above to the 

parties or their attorneys or authorized representatives, if any, utilizing either the mailing 

or email addresses on file, as provided by those parties, attorneys, or authorized 

representatives.

By: Tribunal Clerk

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Page 1

RECEIVED 

JUL 17 2025 

STATE OF MICHIGAN 

MICHIGAN TAX 

DEPARTMENT OF LICENSING & REGULATORY AFFAIRS 

TRIBUNAL 

29355 Northwestern Hwy LLC, 

Petitioner, 

MICHIGAN TAX TRIBUNAL 

A 

Docket No. 25-002528 

City of Southfield, 

Parcel No. 

76-24-07-351-117 

Respondent. 

SEVERED 

PROPERTY TAX PETITION 

(Entire Tribunal, 2025 Tax Year) 

Petitioner, by and through its representative, Ari-El, contends: 

1. 

The property that is the subject of this appeal is one real property parcel: 

Parcel Number 

| 76-24-07-351-117 

Address 

29355 Northwestern Hwy 

Classification 

| 201 Comm Imp 

| Use 

Office 

County 

Oakland 

[ Sch Dist | Southfield 

2. 

XI N/A. 

If the assessment at issue was protested, the protest was made to Respondents: 

O March, 

[J July, 

J December 

Board of Review. 

3. 

Respondent, identified above, assesses and collects taxes on the subject property. 

4. 

Petitioner is 

a taxpayer/party-in-interest with respect to property taxes on the subject 

property. 

S. 

The Petitioner’s principal office/legal residence address is: 29355 Northwestern Highway, 

Suite 301, Southfield, MI 48034. 

6. 

This appeal involves issues related to: 

X 

the subject property’s true cash and taxable values

Page 2

Petition 

8. 

The values' established by Respondent’s Board of Review for the subject property are: 

Parcel Number 

TCV 

SEV 

TV 

76-24-07-351-117 

4,219,720 

2,109,860 

2,109,860 

9. 

Petitioner contends that the values' for the subject property are: 

Parcel Number 

TCV 

SEV 

Tv 

76-24-07-351-117 

3,600,000 

1,800,000 

1,800,000 

10. 

The values' in dispute are. 

Parcel Number 

TCV 

SEV 

Tv 

76-24-07-351-117 

619,720 

309,860 

309,860 

11. 

Petitioner relies upon the following to support the relief requested: 

The 2025 values imposed on Petitioner’s property, and the taxes to be levied and collected 

thereon, are invalid and unlawful and operate as fraud upon the taxpayer for the reasons 

that: 

(@) 

(®) 

© 

(d) 

The assessed, state equalized and/or taxable values exceed the amounts permitted 

by the Michigan Constitution and applicable statutes; 

The assessed, state equalized and/or taxable values are at higher percentages of true 

cash value than permissible under the Michigan Constitution and applicable 

statutes; 

The assessed, state equalized and/or taxable values are based upon an erroneous 

determination of the true cash value of that portion of Petitioner’s property that is 

taxable under Michigan law and are based upon the application of wrong principles; 

and 

The assessed, state equalized and/or taxable values, and the mode of assessment 

adopted by Respondent, discriminate against Petitioner and deny Petitioner its 

constitutional rights of uniformity, equal protection and due process of law. 

Petitioner requests that the Tribunal enter an order reducing the 2025 values from those established 

by Respondent’s Board of Review to those contended by Petitioner, and order refunds attributable 

to the reductions, with interest, as provided by the Tax Tribunal Act. 

V— 

BENNIS KELLY

Page 3

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These are text excerpts, not the complete document. Text recognition and reading order can contain errors. Check the PDF for complete wording, formatting, and context.

Page 1

STATE OF MICHIGAN

 

GRETCHEN WHITMER 

GOVERNOR 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

LANSING

MARLON I. BROWN, DPA 

DIRECTOR 

 

 

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 48906 

29355 Northwestern Hwy LLC, 

MICHIGAN TAX TRIBUNAL 

 

Petitioner, 

 

 

v 

 

MTT Docket No. 24-003164 & 

 

 

 25-002528 

 

City Of Southfield, 

 

Presiding Judge 

Respondent. 

 

Patricia L. Halm 

 

ORDER GRANTING PETITIONER’S MOTION TO AMEND 

 

ORDER SEVERING 2025 TAX YEAR AND ASSIGNING IT 

DOCKET NUMBER 25-002528 

 

On May 30, 2025, Petitioner filed a motion requesting that the Tribunal permit it to 

amend the petition filed in this case to include the 2025 tax year. 

 

On June 20, 2025, Respondent filed a response to the motion. In the response, 

Respondent states that valuation disclosures and prehearing statements are scheduled 

to be exchanged on August 4, 2025, and “[t]here is not sufficient time for Respondent to 

conduct discovery or prepare a valuation disclosure relevant to the 2025 tax year.” 

Additionally, Respondent requests that if the motion is granted, the 2025 tax year be 

severed and assigned a new docket number. 

 

The Tribunal has considered the motion, the response, and case file and finds that 

Petitioner timely filed its Motion to Amend, included the necessary information and filing 

fee, and otherwise met all requirements, as set forth in MCL 205.737 and MCL 

205.735a. Due to the stage in which this case is at, however, and in the interest of 

judicial efficiency, the 2025 tax year shall be severed from this case and assigned to a 

new docket number. Therefore, 

 

IT IS ORDERED that Petitioner’s Motion to Amend is GRANTED. 

 

IT IS FURTHER ORDERED that Petitioner’s assessment appeal for the 2025 tax year is 

SEVERED and ASSIGNED to Docket No. 25-002528. 

 

IT IS FURTHER ORDERED that Petitioner shall file a petition pertaining to the 2025 tax 

year within 21 days of entry of this order.1 The petition shall note the docket number 

 

1 See TTR 233.

Page 2

MTT Docket No. 24-003164 & 25-002528 

Page 2 of 2 

 

assigned by the Tribunal for the 2025 tax year and if filed utilizing the Tribunal’s e-filing 

system, must be filed on the assigned 2025 docket number as a “Severed Petition.”2 

 

IT IS FURTHER ORDERED that the Tribunal shall issue a Notice of Docket after receipt 

of the petition for the 2025 tax year. 

 

Failure to comply with this order may result in dismissal of the appeal for the 2025 tax 

year.3 

 

 

Entered: June 25, 2025 

 

 

 

By _____________________________ 

kac/jcr 

 

PROOF OF SERVICE 

 

I certify that a copy of the foregoing was sent on the entry date indicated above to the 

parties or their attorneys or authorized representatives, if any, utilizing either the mailing 

or email addresses on file, as provided by those parties, attorneys, or authorized 

representatives. 

 

By: Tribunal Clerk 

 

 

2 Alternatively, the petition may be downloaded from the Tribunal’s website and mailed to the Tribunal via 

United States Postal Service at: Michigan Tax Tribunal, PO BOX 30232, Lansing, MI 48909. The petition 

may also be delivered to the Tribunal via overnight carrier (UPS, FedEx, or DHL) at: Michigan Tax 

Tribunal, 2nd Floor MTT, 2407 N. Grand River Avenue, Lansing, MI 48933. 

3 See TTR 237.

These are text excerpts, not the complete document. Text recognition and reading order can contain errors. Check the PDF for complete wording, formatting, and context.