Candace Properties LLC, Petitioner Vs. Township Of West Bloomfield, 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 

Candace Properties LLC, 

MICHIGAN TAX TRIBUNAL 

 

Petitioner, 

 

 

v 

 

MTT Docket No. 25-002402 

 

West Bloomfield Township, 

 

Presiding Judge 

Respondent. 

 

Marcus L. Abood 

 

 

ORDER GRANTING JOINT STIPULATION FOR ENTRY OF CONSENT JUDGMENT 

 

CONSENT JUDGMENT 

 

The Tribunal has reviewed the Stipulation and finds that it comports with the mandates 

of State law.1 As a result, the Tribunal shall enter the parties’ Stipulation. Therefore, 

 

IT IS ORDERED that the Joint Stipulation for Entry of Consent Judgment including all 

attachments, terms and conditions is GRANTED and ADOPTED, unless otherwise 

indicated. 

 

IT IS FURTHER ORDERED that the officer charged with maintaining the assessment 

rolls for the tax years at issue shall correct or cause the assessment rolls to be 

corrected to reflect the property’s true cash and taxable values as provided in this 

Consent Judgment within 20 days of the entry of the Consent Judgment.2 

 

IT IS FURTHER ORDERED that the officer charged with collecting or refunding the 

affected taxes shall collect taxes and any applicable interest or issue a refund as 

required by the Consent Judgment within 28 days of the entry of the Consent 

Judgment. If a refund is warranted, it shall, unless otherwise indicated, include a 

proportionate share of any property tax administration fees paid and of penalty and 

interest paid on delinquent taxes. The refund shall also, unless otherwise indicated, 

separately indicate the amount of the taxes, fees, penalties, and interest being 

refunded. A sum determined by the Tribunal to have been unlawfully paid shall, unless 

otherwise indicated, bear interest from the date of payment to the date of judgment and 

the judgment shall bear interest to the date of its payment. A sum determined by the 

Tribunal to have been underpaid shall not bear interest for any time period prior to 28 

days after the issuance of this Consent Judgment. Pursuant to MCL 205.737, interest 

shall accrue (i) after December 31, 2013, through June 30, 2016, at the rate of 4.25%, 

(ii) after June 30, 2016, through December 31, 2016, at the rate of 4.40%, (iii) after 

December 31, 2016, through June 30, 2017, at the rate of 4.50%, (iv) after June 30, 

 

1 See MCL 211.27a. 

2 See MCL 205.755.

Page 2

MTT Docket No. 25-002402 

Page 2 of 2 

 

2017, through December 31, 2017, at the rate of 4.70%, (v) after December 31, 2017, 

through June 30, 2018, at the rate of 5.15%, (vi) after June 30, 2018, through December 

31, 2018, at the rate of 5.41%, (vii) after December 31, 2018, through June 30, 2019, at 

the rate of 5.9%, (viii) after June 30, 2019, through December 31, 2019, at the rate of 

6.39%, (ix) after December 31, 2019, through June 30, 2020, at the rate of 6.40%, (x) 

after June 30 2020, through December 31, 2020, at the rate of 5.63%, (xi) after 

December 31, 2020, through June 30, 2022, at the rate of 4.25%, (xii) after June 30, 

2022, through December 31, 2022, at the rate of 4.27%, (xiii) after December 31, 2022, 

through June 30, 2023, at the rate of 5.65%, (xiv) after June 30, 2023, through 

December 31, 2023, at the rate of 8.25%, (xv) after December 31, 2023, through June 

30, 2024, at the rate of 9.30%, (xvi) after June 30, 2024, through December 31, 2024, at 

the rate of 9.50%, (xvii) after December 31, 2024, through June 30, 2025, at the rate of 

9.47%, and (xviii) after June 30, 2025, through December 31, 2025, at the rate of 

8.66%. 

 

This Consent Judgment resolves all pending claims in this matter and closes this case. 

 

See docket look up for a copy of stipulation and for any possible refund paragraph. 

 

 

 

 

 

 

 

 

 

By

 

 

Entered: July 17, 2025 

 

am 

 

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 & REGULATORY AFFAIRS 

MICHIGAN TAX TRIBUNAL 

 

Candace Properties LLC, 

Petitioner, 

 

v 

 

 

 

 

 

 

MTT Docket No. 25-002402 

 

Charter Township of West Bloomfield, 

Respondent. 

 

STIPULATION FOR ENTRY OF CONSENT JUDGMENT 

AND CONSENT JUDGMENT 

 

1. 

The case is pending in the _X_ Entire Tribunal OR __ Small Claims 

Division. 

 

2. 

Property Parcel No: X-18-19-101-019 

 

3. 

The values for the property identified above as established by Respondent’s 

Board of Review are: 

 

Tax 

Year 

Parcel Number 

True Cash 

Value 

Assessed Value Taxable Value 

2025 

X-18-19-101-019 

$ 621,780 

$ 310,890 

$ 310,890 

 

4. 

The values for the property identified above as stipulated by the parties for 

settlement purposes are: 

 

Tax 

Year 

Parcel Number 

True Cash 

Value 

Assessed Value Taxable Value 

2025 

X-18-19-101-019 $ 475,000 

$ 237,500 

$ 237,500 

 

5. 

If stipulation addresses tax years other than the tax year originally appealed 

or tax years added through motions to amend that have been granted by the 

Tribunal, list the separate facts upon which the parties rely to invoke the 

Tribunal’s authority over those tax year or years (attach additional page if 

necessary):

Page 2

MTT Docket No. 25-002402 

Consent Judgment, Page 2 of 2 

 

6. 

List separately any special terms or conditions being proposed by the parties 

that would affect the execution of this Consent Judgment including, but not 

limited to, the joint payment of the refund, the waiver of interest, etc. (attach 

additional page if necessary): 

 

• 

The parties agree that interest is waived on all refunds issued pursuant to 

this stipulation as to all applicable jurisdictions. 

• 

The parties agree that the stipulation regarding the subject property’s 

assessed and taxable values is strictly for settlement purposes only. 

• 

This stipulation constitutes the entire agreement between the parties, 

written or otherwise, as to the property’s assessment(s) for the tax year(s) 

at issue. 

• 

Pay refund jointly to “Colliers International, c/o Candace Properties 

LLC.” 

• 

Refund check must be sent to: Colliers International, Attn: Joshua T. 

Shillair, Esq. Vice President | Tax Appeal, 400 W 4th Street, Suite 350, 

Royal Oak, MI 48067. 

 

Signature of Petitioner’s Authorized Representative: 

 

Signed:_____/s/ Joshua T. Shillair____Dated: June 13, 2025__ 

Joshua T. Shillair, Esq. (P72674), Attorney for Petitioner 

 

Signature of Respondent’s Authorized Representative: 

 

Signed:/s/Laura Hallahan with permission by JTS_Dated:_June 27, 2025_ 

Laura M. Hallahan (P42101), Attorney for Respondent 

 

[Consent Judgment will be prepared by the Tribunal.]

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 & REGULATORY AFFAIRS 

MICHIGAN TAX TRIBUNAL 

 

 

CANDACE PROPERTIES LLC, 

 

 

 

Petitioner, 

 

v 

 

CHARTER TOWNSHIP OF WEST 

BLOOMFIELD, 

 

 

 

Respondent. 

 

 

 

 

Docket No. 25-002402 

 

Parcel No. X-18-19-101-019 

 

____________________________________________________________________________/ 

 

JOSHUA T. SHILLAIR (P72674) 

COLLIERS INTERNATIONAL 

Attorney for Petitioner 

400 W 4th Street, Suite 350 

Royal Oak, MI 48067 

 

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, Charter Township of West Bloomfield, by and through its attorneys, Hallahan 

& Associates, P.C., responds to the allegations made in Petitioner’s Petition as follows: 

1. 

Respondent admits that Petitioner is a party in interest with respect to parcel number 

X-18-19-101-019. As to the remaining allegations, Respondent lacks the information and 

knowledge necessary to respond to the truth of the allegations set forth in Paragraph 1 and therefore 

leaves Petitioner to its proofs.

Page 2

Entire Tribunal Property Tax Answer 

Page 2 of 5 

 

2. 

Respondent admits the allegations in Paragraph 2. 

3. 

Respondent admits the allegations in Paragraph 3. 

4. 

Respondent lacks the information and knowledge necessary to respond to the 

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

5. 

Respondent admits the allegations in Paragraph 5. 

6. 

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

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

7. 

Respondent admits the allegations in Paragraph 7. 

8. 

Respondent admits the allegations in Paragraph 8. 

9. 

Respondent admits the allegations in Paragraph 9. 

10. 

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 

$621,780 

$310,890 

$310,890 

 

11. 

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

 

Tax Year 

True Cash Value 

Assessed Value 

Taxable Value 

2025 

$621,780 

$310,890 

$310,890 

 

12. 

The values in dispute for the property identified above are: 

 

Tax Year 

True Cash Value 

Assessed Value 

Taxable Value 

2025 

$0 

$0 

$0 

 

13. 

Respondent acknowledges the relief requested by Petitioner in the final paragraph 

of its Petition but denies that Petitioner is entitled to such relief for the reasons stated above.

Page 3

Entire Tribunal Property Tax Answer 

Page 3 of 5 

 

WHEREFORE, Respondent, Charter Township of West Bloomfield, requests the Tribunal 

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

equalization, and award Respondent its costs and attorney fees. 

HALLAHAN & ASSOCIATES, P.C. 

 

/s/ Laura M. Hallahan__________________ 

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: July -8, 2025 

(248) 731-3089 

 

 

 

AFFIRMATIVE DEFENSES 

 

Respondent, Charter Township of West Bloomfield, 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.

Page 4

Entire Tribunal Property Tax Answer 

Page 4 of 5 

 

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 

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. 

Respondent reserves the right to raise additional affirmative defenses as the same 

may become known to it during the course of these proceedings.

Page 5

Entire Tribunal

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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. 25-002402

Section 1: Respondent’s Contact Information

Filer Type: Local Unit of Government

Township Of West Bloomfield (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)

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: 

Laura M Hallahan

/s/

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Page 1

STATE OF MICHIGAN 

DEPARTMENT OF LICENSING & REGULATORY AFFAIRS 

MICHIGAN TAX TRIBUNAL 

 

Candace Properties LLC, 

Petitioner, 

 

v 

 

 

 

 

 

 

MTT Docket No. 25-002402 

 

Charter Township of West Bloomfield, 

Respondent. 

 

STIPULATION FOR ENTRY OF CONSENT JUDGMENT 

AND CONSENT JUDGMENT 

 

1. 

The case is pending in the _X_ Entire Tribunal OR __ Small Claims 

Division. 

 

2. 

Property Parcel No: X-18-19-101-019 

 

3. 

The values for the property identified above as established by Respondent’s 

Board of Review are: 

 

Tax 

Year 

Parcel Number 

True Cash 

Value 

Assessed Value Taxable Value 

2025 

X-18-19-101-019 

$ 621,780 

$ 310,890 

$ 310,890 

 

4. 

The values for the property identified above as stipulated by the parties for 

settlement purposes are: 

 

Tax 

Year 

Parcel Number 

True Cash 

Value 

Assessed Value Taxable Value 

2025 

X-18-19-101-019 $ 475,000 

$ 237,500 

$ 237,500 

 

5. 

If stipulation addresses tax years other than the tax year originally appealed 

or tax years added through motions to amend that have been granted by the 

Tribunal, list the separate facts upon which the parties rely to invoke the 

Tribunal’s authority over those tax year or years (attach additional page if 

necessary):

Page 2

MTT Docket No. 25-002402 

Consent Judgment, Page 2 of 2 

 

6. 

List separately any special terms or conditions being proposed by the parties 

that would affect the execution of this Consent Judgment including, but not 

limited to, the joint payment of the refund, the waiver of interest, etc. (attach 

additional page if necessary): 

 

• 

The parties agree that interest is waived on all refunds issued pursuant to 

this stipulation as to all applicable jurisdictions. 

• 

The parties agree that the stipulation regarding the subject property’s 

assessed and taxable values is strictly for settlement purposes only. 

• 

This stipulation constitutes the entire agreement between the parties, 

written or otherwise, as to the property’s assessment(s) for the tax year(s) 

at issue. 

• 

Pay refund jointly to “Colliers International, c/o Candace Properties 

LLC.” 

• 

Refund check must be sent to: Colliers International, Attn: Joshua T. 

Shillair, Esq. Vice President | Tax Appeal, 400 W 4th Street, Suite 350, 

Royal Oak, MI 48067. 

 

Signature of Petitioner’s Authorized Representative: 

 

Signed:_____/s/ Joshua T. Shillair____Dated: June 13, 2025__ 

Joshua T. Shillair, Esq. (P72674), Attorney for Petitioner 

 

Signature of Respondent’s Authorized Representative: 

 

Signed:/s/Laura Hallahan with permission by JTS_Dated:_June 27, 2025_ 

Laura M. Hallahan (P42101), Attorney for Respondent 

 

[Consent Judgment will be prepared by the Tribunal.]

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

2025 Entire Tribunal Severed Property Tax Petition & Proof of Service 

Candace Properties LLC v Charter Township of West Bloomfield 

Parcel Number: X-18-18-305-042 

MOAHR Docket No.: 25-002402 

 

Page 1 of 5 

 

STATE OF MICHIGAN 

DEPARTMENT OF LICENSING & REGULATORY AFFAIRS 

MICHIGAN TAX TRIBUNAL 

 

Candace Properties LLC, 

 

Petitioner, 

 

v 

 

 

 

 

 

 

MTT Docket No. 25-002402 

 

Charter Township of West Bloomfield, 

 

Respondent. 

_____________________________________________________________________________/ 

 

Colliers International 

By: Joshua T. Shillair, Esq. (P72674) 

Vice President | Tax Appeal 

Representative for Petitioner 

400 W 4th Street, Suite 350 

Royal Oak, MI 48067 

O: 248-226-1632 

C: 517-202-5500 

F: 248-226-1633 

Joshua.Shillair@Colliers.com 

 

 

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 

lhallahan@hallahanlaw.com 

soloughlin@hallahanlaw.com 

kmelcher@hallahanlaw.com 

_____________________________________________________________________________/ 

 

2025 ENTIRE TRIBUNAL SEVERED PROPERTY TAX PETITION 

 

1. The Petitioner in this matter, Candace Properties LLC, has the legal residence or 

principal office address of P.O. Box 252451, West Bloomfield, MI 48323. Petitioner is a 

party in interest with respect to property taxes on property parcel no(s). (hereinafter 

referenced as the Subject Property) X-18-19-101-019. If the Subject Property in this 

petition includes more than one (1) real property tax parcel, the Subject Property’s tax 

parcels are contiguous.

Page 2

2025 Entire Tribunal Severed Property Tax Petition & Proof of Service 

Candace Properties LLC v Charter Township of West Bloomfield 

Parcel Number: X-18-18-305-042 

MOAHR Docket No.: 25-002402 

 

Page 2 of 5 

 

2. The Subject Property is located in Oakland County. 

3. Respondent, Charter Township of West Bloomfield, assesses and collects property taxes 

on the Subject Property. 

4. The Subject Property is classified as 202 Commercial vacant. The Subject Property is 

presently used or available for use for commercial purposes. Petitioners believe that the 

Subject Property was originally designed to be used for commercial purposes. 

5. The Subject Property’s address is: 

3190 Haggerty Rd, West Bloomfield, MI 48323 

6. This appeal involves issues relating to: (a) valuation, (b) assessment, (c) taxable value 

and (d) uniformity. 

7. There is an appeal pending for the Subject Property before the Michigan Tax under MTT 

Docket No. 25-002402. 

8. A Stipulation has been reached and is enclosed. 

9. Petitioner now moves to add the 2025 tax year to the aforementioned MTT proceeding. 

10. The values for the Subject Property as established by Respondent’s Board of Review are: 

 

Tax Year 

Parcel Number 

True Cash Value Assessed 

Value 

Taxable Value 

2025 

X-18-19-101-019 

$ 621,780 

$ 310,890 

$ 310,890 

 

11. Petitioner contends that the actual values for the Subject Property are: 

Tax Year 

Parcel Number 

True Cash Value Assessed 

Value 

Taxable Value 

2025 

X-18-19-101-019 

$ 475,000 

$ 237,500 

$ 237,500 

 

 

12. The amount of value in contention for the Subject Property is:

Page 3

2025 Entire Tribunal Severed Property Tax Petition & Proof of Service 

Candace Properties LLC v Charter Township of West Bloomfield 

Parcel Number: X-18-18-305-042 

MOAHR Docket No.: 25-002402 

 

Page 3 of 5 

 

 

Tax Year 

Parcel Number 

Assessed Value in 

Contention 

2025 

X-18-19-101-019 

$ 73,390 

 

WHEREFORE, Petitioner requests that this Honorable Michigan Tax Tribunal enter an 

Order reducing the 2025 assessed value, state equalized value and taxable value for the Subject 

Property to the values stated in Paragraph 11 above and requiring Respondent to pay Petitioner 

the refunds attributable to such reductions, plus interest and costs. 

 

 

 

 

 

 

 

Respectfully Submitted, 

 

 

 

 

 

 

COLLIERS INTERNATIONAL 

 

 

 

 

 

 

Representative for Petitioner 

 

 

 

 

 

 

 

By:_/s/Joshua Shillair____Dated: July 7_, 2025 

 

 

 

 

 

 

Joshua T. Shillair, Esq. (P72674) 

Vice President | Tax Appeal 

400 W 4th Street, Suite 350 

Royal Oak, MI 48067 

O: 248-226-1632 

F: 248-226-1633 

Joshua.Shillair@Colliers.com

Page 4

2025 Entire Tribunal Severed Property Tax Petition & Proof of Service 

Candace Properties LLC v Charter Township of West Bloomfield 

Parcel Number: X-18-18-305-042 

MOAHR Docket No.: 25-002402 

 

Page 4 of 5 

 

 

STATE OF MICHIGAN 

DEPARTMENT OF LICENSING & REGULATORY AFFAIRS 

MICHIGAN TAX TRIBUNAL 

Candace Properties LLC, 

 

Petitioner, 

 

v 

 

 

 

 

 

 

MOAHR Docket No. 25-002402 

 

Charter Township of West Bloomfield, 

 

Respondent. 

__________________________________________________________________________/ 

Colliers International 

By: Joshua T. Shillair, Esq. (P72674) 

Vice President | Tax Appeal 

Representative for Petitioner 

400 W 4th Street, Suite 350 

Royal Oak, MI 48067 

O: 248-226-1632 

F: 248-226-1633 

Joshua.Shillair@Colliers.com

________________________________________________________________________/ 

PROOF OF SERVICE 

 

STATE OF MICHIGAN 

) 

 

 

 

 

)ss 

COUNTY OF OAKLAND 

) 

 

_Jennifer Lunsford, states that on July __7__ 2025_, in compliance with TTR 221, they did place 

in the US mail a copy of Petitioner’s 2025 Entire Tribunal Severed Property Tax Petition with 

docket number, the Notice of Severed Docket Number issued by the Michigan Tax Tribunal for 

this appeal as well as this Proof of Service of Petition for the above captioned appeal to the units 

of government listed on the second page of this Proof of Service of Petition. 

 

_/s/Jennifer Lunsford_______ 

 Jennifer Lunsford 

 

Joshua Shillair, Esq. States that he submitted electronically on July_7, 2025__, to the Michigan 

Tax Tribunal a copy of this Proof of Service of Petition at e-File through 

www.etaxappeal.lara.state.mi.us. 

 

 

 

 

 

 

/s/Joshua Shillair 

 

 

 

 

 

 

 

 

 

 

Joshua Shillair

Page 5

2025

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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

Candace Properties LLC, 

Petitioner,

 MICHIGAN TAX TRIBUNAL

 ENTIRE TRIBUNAL

v

 MTT Docket No. 25-002402

Township Of West Bloomfield,

Respondent.

ORDER DENYING JOINT STIPULATION FOR ENTRY OF CONSENT JUDGMENT

The Tribunal has reviewed the case file and the stipulation, filed on June 27, 2025, and 

finds that: a consent judgment can only be entered if a stipulation is filed after the filing 

of a petition and answer. See TTR 253 and TTR 283. Because no answer has been 

filed in this case, the stipulation cannot be entered at this time and must be denied. 

IT IS ORDERED that the Parties’ Joint Stipulation for Entry of Consent Judgment is 

DENIED.

IT IS FURTHER ORDERED that this case shall be placed on a Prehearing General Call 

in the normal course of scheduling.

IT IS FURTHER ORDERED that because this Stipulation for Entry of Consent 

Judgment is no longer pending before the Tribunal, a new stipulation is required for any 

future settlement. However, if the new stipulation is filed within 14 days of the issuance 

of this order, no additional filing fee is required.

By _____________________________

 

 Marcus L. Abood, Tribunal Member

Entered: July 3, 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

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

Candace Properties LLC, 

Petitioner,

 MICHIGAN TAX TRIBUNAL

 ENTIRE TRIBUNAL

v

 MTT Docket No. 25-002402

Township Of West Bloomfield,

Respondent.

ORDER DENYING JOINT STIPULATION FOR ENTRY OF CONSENT JUDGMENT

The Tribunal has reviewed the case file and the stipulation, filed on June 27, 2025, and 

finds that: a consent judgment can only be entered if a stipulation is filed after the filing 

of a petition and answer. See TTR 253 and TTR 283. Because no answer has been 

filed in this case, the stipulation cannot be entered at this time and must be denied. 

IT IS ORDERED that the Parties’ Joint Stipulation for Entry of Consent Judgment is 

DENIED.

IT IS FURTHER ORDERED that this case shall be placed on a Prehearing General Call 

in the normal course of scheduling.

IT IS FURTHER ORDERED that because this Stipulation for Entry of Consent 

Judgment is no longer pending before the Tribunal, a new stipulation is required for any 

future settlement. However, if the new stipulation is filed within 14 days of the issuance 

of this order, no additional filing fee is required.

By _____________________________

 

 Marcus L. Abood, Tribunal Member

Entered: July 3, 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

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

Candace Properties LLC, 

Petitioner,

 MICHIGAN TAX TRIBUNAL

 ENTIRE TRIBUNAL

v

 MTT Docket No. 25-002402

Township Of West Bloomfield,

Respondent.

ORDER DENYING JOINT STIPULATION FOR ENTRY OF CONSENT JUDGMENT

The Tribunal has reviewed the case file and the stipulation, filed on June 27, 2025, and 

finds that: a consent judgment can only be entered if a stipulation is filed after the filing 

of a petition and answer. See TTR 253 and TTR 283. Because no answer has been 

filed in this case, the stipulation cannot be entered at this time and must be denied. 

IT IS ORDERED that the Parties’ Joint Stipulation for Entry of Consent Judgment is 

DENIED.

IT IS FURTHER ORDERED that this case shall be placed on a Prehearing General Call 

in the normal course of scheduling.

IT IS FURTHER ORDERED that because this Stipulation for Entry of Consent 

Judgment is no longer pending before the Tribunal, a new stipulation is required for any 

future settlement. However, if the new stipulation is filed within 14 days of the issuance 

of this order, no additional filing fee is required.

By _____________________________

 

 Marcus L. Abood, Tribunal Member

Entered: July 3, 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

Page 4

MTT Docket No. 25-002402

Page 4 of 4

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Page 1

STATE OF MICHIGAN 

DEPARTMENT OF LICENSING & REGULATORY AFFAIRS 

MICHIGAN TAX TRIBUNAL 

 

Candace Properties LLC, 

Petitioner, 

 

v 

 

 

 

 

 

 

MTT Docket No. 25-002402 

 

Charter Township of West Bloomfield, 

Respondent. 

 

STIPULATION FOR ENTRY OF CONSENT JUDGMENT 

AND CONSENT JUDGMENT 

 

1. 

The case is pending in the _X_ Entire Tribunal OR __ Small Claims 

Division. 

 

2. 

Property Parcel No: X-18-19-101-019 

 

3. 

The values for the property identified above as established by Respondent’s 

Board of Review are: 

 

Tax 

Year 

Parcel Number 

True Cash 

Value 

Assessed Value Taxable Value 

2025 

X-18-19-101-019 

$ 621,780 

$ 310,890 

$ 310,890 

 

4. 

The values for the property identified above as stipulated by the parties for 

settlement purposes are: 

 

Tax 

Year 

Parcel Number 

True Cash 

Value 

Assessed Value Taxable Value 

2025 

X-18-19-101-019 $ 475,000 

$ 237,500 

$ 237,500 

 

5. 

If stipulation addresses tax years other than the tax year originally appealed 

or tax years added through motions to amend that have been granted by the 

Tribunal, list the separate facts upon which the parties rely to invoke the 

Tribunal’s authority over those tax year or years (attach additional page if 

necessary):

Page 2

MTT Docket No. 25-002402 

Consent Judgment, Page 2 of 2 

 

6. 

List separately any special terms or conditions being proposed by the parties 

that would affect the execution of this Consent Judgment including, but not 

limited to, the joint payment of the refund, the waiver of interest, etc. (attach 

additional page if necessary): 

 

• 

The parties agree that interest is waived on all refunds issued pursuant to 

this stipulation as to all applicable jurisdictions. 

• 

The parties agree that the stipulation regarding the subject property’s 

assessed and taxable values is strictly for settlement purposes only. 

• 

This stipulation constitutes the entire agreement between the parties, 

written or otherwise, as to the property’s assessment(s) for the tax year(s) 

at issue. 

• 

Pay refund jointly to “Colliers International, c/o Candace Properties 

LLC.” 

• 

Refund check must be sent to: Colliers International, Attn: Joshua T. 

Shillair, Esq. Vice President | Tax Appeal, 400 W 4th Street, Suite 350, 

Royal Oak, MI 48067. 

 

Signature of Petitioner’s Authorized Representative: 

 

Signed:_____/s/ Joshua T. Shillair____Dated: June 13, 2025__ 

Joshua T. Shillair, Esq. (P72674), Attorney for Petitioner 

 

Signature of Respondent’s Authorized Representative: 

 

Signed:/s/Laura Hallahan with permission by JTS_Dated:_June 27, 2025_ 

Laura M. Hallahan (P42101), Attorney for Respondent 

 

[Consent Judgment will be prepared by the Tribunal.]

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 

Candace Properties LLC, 

MICHIGAN TAX TRIBUNAL 

 

Petitioner, 

 

 

v 

 

MTT Docket No. 24-001775 & 

 

 

25-002402 

 

West Bloomfield Township, 

 

Presiding Judge 

Respondent. 

 

Kari L. Miles 

 

ORDER GRANTING PETITIONER’S MOTION TO AMEND 

 

ORDER SEVERING 2025 TAX YEAR AND ASSIGNING IT 

DOCKET NUMBER 25-002402 

 

On May 16, 2025, Petitioner filed a motion requesting that the Tribunal permit them to 

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

 

On June 6, 2025, Respondent filed a response to the motion. In the response, 

Respondent states that valuation disclosures and prehearing statements are due on 

July 7, 2025, leaving an insufficient amount of time for Respondent to “conduct 

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

 

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. 25-002402. 

 

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 

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 

 

1 See TTR 233. 

2 Alternatively, the petition may be downloaded from the Tribunal’s website at www.michigan.gov/taxtrib 

and mailed to the Tribunal via United States Postal Service at: Michigan Tax Tribunal, PO BOX 30232,

Page 2

MTT Docket No. 24-001775 & 25-002402 

Page 2 of 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 13, 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 

 

 

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.