Affordable Housing Rental LLC Petitioner Vs. City Of Oak Park Respondent

Page 1

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON 

I. BROWN, DPA 

GOVERNOR 

DIRECTOR 

Affordable Housing Rental, LLC 

MICHIGAN TAX TRIBUNAL 

Petitioner(s) 

v 

MTT Docket No. 26-002385 

City of Oak Park 

Respondent(s) 

PROOF OF SERVICE FOR PROPERTY TAX PETITION 

*To be filed after the Tribunal issues the Notice of Docket Number* 

Dana M. Schultz 

states that on 09/29/2026 

he/she 

[Name of person serving/mailing petition] 

[date of service] 

served a copy of the Petition relative to the above-captioned matter upon: 

[Provide name and address of the following entities] 

JN 

. 

Assessor (via certified mail): 

Dawn Scheitz, 14000 Oak Park Blvd. Oak Park, Michigan 48237 

2. 

City Clerk or Township Supervisor/Clerk (via certified mail): 

Ed Norris 14000 Oak Park Blvd. Oak Park, Michigan 48237 

3. 

County Equalization Director (via first class mail or personal service): 

Michael R. Lohmeier, 250 Elizabeth Lake Road, Suite 1000 W., Pontiac, Michigan 48341 

4. 

County Clerk (via first class mail or personal service): 

Lisa Brown, 1200 N. Telegraph, Building 12E, Pontiac, Michigan 48341 

5. 

Secretary of the local school board (via first class mail or personal service): 

Aisha Tyler, 13900 Granzon Street, Oak Park, MI 48237 

6. 

State Treasurer (via first class mail): 

Michigan Department of Treasury, State Treasurer 

430 W. Allegan 

Lansing, MI 48922 

/s/ Dana M. Schultz 

Dana M. Schultz 

[Signature of person who is serving/mailing copy] 

[Print/type name of person serving/mailing copy] 

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

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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

MICHIGAN TAX TRIBUNAL

Docket Number: 26-002385

Is this case currently pending in the Small Claims Division? No

Party Filing Document 

Petitioner

Files

Document Type: Proof of Service: Petition

Attachment File Name: 2026.09.29 POS

Fee Information

Filing Fee: $ 0.00

Payment Information

Payment: $ 0.00

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

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.

Page 2

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

Page 3

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

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Page 1

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA 

DIRECTOR

Entire Tribunal Case Information Sheet - Petitioner

MTT DOCKET NO. 

 

Section 1: Petitioner’s Contact Information

Filer type: 

Organization 

Local Unit of Government

First Name

M.I.

Last Name/Company Name

AFFORDABLE HOUSING RENTAL LLC

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

1713 Bellinger Dr.

Suite 1410

City or Town

Haslet

State

Texas

ZIP Code

76052

Telephone Number

313-774-1000

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

brian.summerfield@sbdetroit.com

 

 

Section 2: Attorney/Authorized Representative’s Contact Information

First Name

Brian

M.I.

C.

Last Name

Summerfield

Firm Name (if any)

Schenk & Bruetsch

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

211 West Fort Street

Suite 1410

City or Town

Detroit

State

Michigan

ZIP Code

48226

Telephone Number

7346731765

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

brian.summerfield@sbdetroit.com

 

Section 3: Issue 

Please designate one: 

Valuation 

 

Section 4: Subject Property Information 

How many parcels are you 

appealing?

1

Property Address (No., Street, City, ST, ZIP) [If multiple, list first property’s address]

21700 Whitmore Avenue

Oak Park

Page 2

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA 

DIRECTOR

Michigan

48237

Taxing Authority (City or Township)

County Of Oakland (OAKLAND) 

County

Oakland

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

(*If no, you must file separate appeals for each non-contiguous or non-adjoining parcel.)

N/A

 

 

Section 5: Check which of the following you are appealing (check all that apply) 

True Cash and Taxable Values

If “Other”, please explain:

 

 

Section 6: Valuation Information for Each Parcel under Appeal

Parcel Number:

52-25-31-177-008

Classification of Property: Real (check one)

Residential (check one)

Current Assessed Value (also known as State Equalized Value) as established by the Board of Review:

99900

Current Taxable Value as established by the Board of Review:

99900

What do you believe is the fair market value (also known as True Cash Value)?

199800

Multiply the True Cash Value by 50% and enter here. This is your contention of Assessed Value (also known as State Equalized Value).

99900

If you belive the Taxable Value differs from your contention of Assessed Value, enter your contention of Taxable Value.

29832

Fee Information

The filing fee is based on the greater of State Equalized Value or Taxable Value in contention. If you are appealing more than one parcel, the parcel with the 

highest State Equalized Value or Taxable Value in contention will be used to determine your filing fee, plus $25.00 will be added for each additional parcel being 

appealed.

If the State Equalized Value or Taxable Value in contention is: Your filing fee is:

 

 $100,000.00 and under $250.00

 $100,000.01 to $500,000.00 $400.00

 $Over $500,000.00 $600.00

* Plus $25.00 for each additional parcel, not to exceed a total filing fee of $2,000.00.

Page 3

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA 

DIRECTOR

A fee of $250.00 is required for the filing of a Special Assessment Appeal.

A fee of $250.00 is required for the filing of an Equalization Tax Appeal.

A fee of $250.00 is required for the filing of a Non-Property Tax Appeal.

A fee of $150.00 is required for the filing of a Classification Tax Appeal

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

Petitioner or Attorney/Authorized Representative’s Signature: 

/s/ Brian Summerfield

Payment Information

Amount: 250

Success: True

Message: ""

Waiver Code:

Transaction Number: 26061990268795

Supporting Waiver Documents:

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

Affordable Housing Rental LLC, 

Petitioner,

 MICHIGAN TAX TRIBUNAL

v

MTT Docket No.: 26-002385

City Of Oak Park, 

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: September 11, 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

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.

Page 2

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

Page 3

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

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

Entire Tribunal Case Information Sheet - Petitioner

MTT DOCKET NO. 

 

Section 1: Petitioner’s Contact Information

Filer type: 

Organization 

Local Unit of Government

First Name

M.I.

Last Name/Company Name

AFFORDABLE HOUSING RENTAL LLC

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

1713 Bellinger Dr.

Suite 1410

City or Town

Haslet

State

Texas

ZIP Code

76052

Telephone Number

313-774-1000

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

brian.summerfield@sbdetroit.com

 

 

Section 2: Attorney/Authorized Representative’s Contact Information

First Name

Brian

M.I.

C.

Last Name

Summerfield

Firm Name (if any)

Schenk & Bruetsch

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

211 West Fort Street

Suite 1410

City or Town

Detroit

State

Michigan

ZIP Code

48226

Telephone Number

7346731765

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

brian.summerfield@sbdetroit.com

 

Section 3: Issue 

Please designate one: 

Valuation 

 

Section 4: Subject Property Information 

How many parcels are you 

appealing?

1

Property Address (No., Street, City, ST, ZIP) [If multiple, list first property’s address]

21700 Whitmore Avenue

Oak Park

Page 2

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA 

DIRECTOR

Michigan

48237

Taxing Authority (City or Township)

County Of Oakland (OAKLAND) 

County

Oakland

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

(*If no, you must file separate appeals for each non-contiguous or non-adjoining parcel.)

N/A

 

 

Section 5: Check which of the following you are appealing (check all that apply) 

True Cash and Taxable Values

If “Other”, please explain:

 

 

Section 6: Valuation Information for Each Parcel under Appeal

Parcel Number:

52-25-31-177-008

Classification of Property: Real (check one)

Residential (check one)

Current Assessed Value (also known as State Equalized Value) as established by the Board of Review:

99900

Current Taxable Value as established by the Board of Review:

99900

What do you believe is the fair market value (also known as True Cash Value)?

199800

Multiply the True Cash Value by 50% and enter here. This is your contention of Assessed Value (also known as State Equalized Value).

99900

If you belive the Taxable Value differs from your contention of Assessed Value, enter your contention of Taxable Value.

29832

Fee Information

The filing fee is based on the greater of State Equalized Value or Taxable Value in contention. If you are appealing more than one parcel, the parcel with the 

highest State Equalized Value or Taxable Value in contention will be used to determine your filing fee, plus $25.00 will be added for each additional parcel being 

appealed.

If the State Equalized Value or Taxable Value in contention is: Your filing fee is:

 

 $100,000.00 and under $250.00

 $100,000.01 to $500,000.00 $400.00

 $Over $500,000.00 $600.00

* Plus $25.00 for each additional parcel, not to exceed a total filing fee of $2,000.00.

Page 3

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA 

DIRECTOR

A fee of $250.00 is required for the filing of a Special Assessment Appeal.

A fee of $250.00 is required for the filing of an Equalization Tax Appeal.

A fee of $250.00 is required for the filing of a Non-Property Tax Appeal.

A fee of $150.00 is required for the filing of a Classification Tax Appeal

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

Petitioner or Attorney/Authorized Representative’s Signature: 

/s/ Brian Summerfield

Payment Information

Amount: 250

Success: True

Message: ""

Waiver Code:

Transaction Number: 26061990268795

Supporting Waiver Documents:

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.