Century Southfield 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

NOTICE OF SEPTEMBER 1- 15, 2027 PREHEARING GENERAL CALL AND ORDER 

OF PROCEDURE

Century Southfield LLC,

Petitioner,

v

 

 

City Of Southfield,

Respondent.

 MTT Docket No. 26-000756

Please be advised that 26-000756 has been placed on a two-week Prehearing General 

Call commencing September 01, 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covered by the order will not be published.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. 26-000756

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 May 5, 2027. 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 May 5, 2027. 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 

May 5, 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. 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 

September 1, 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: October 1, 2026

Page 3

MTT Docket No. 26-000756

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 SEPTEMBER 1- 15, 2027 PREHEARING GENERAL CALL AND ORDER 

OF

Page 5

MTT

Page 6

MTT

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Page 1

1 

 

STATE OF MICHIGAN 

MICHIGAN TAX TRIBUNAL 

 

CENTURY SOUTHFIELD LLC, 

 

 

 

Petitioner, 

 

v 

 

CITY OF SOUTHFIELD, 

 

 

 

Respondent. 

 

 

MTT Docket No. 26-000756 

 

Parcel No. 76-24-22-426-001 

 

_____________________________________________________________________________/ 

 

EVA T. CANTARELLA (P51917) 

HERTZ SCHRAM P.C. 

Attorney for Petitioner 

1760 S. Telegraph Road 

Bloomfield Hills, MI 48302-0183 

(248) 335-5000 

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 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 Petition as follows: 

1. 

Respondent lacks the information and knowledge necessary to respond to the truth 

of the assertions set forth in Paragraph 1 and, therefore, leaves Petitioner to its proofs. 

2. 

Respondent admits that per its assessment records the subject property is comprised 

of 9.18 acres as well as multiple office buildings and parking structures. 

3. 

Respondent lacks the information and knowledge necessary to respond to the truth 

of the allegations set forth in Paragraph 3 and, therefore, leaves Petitioner to its proofs.

Page 2

2 

 

4. 

Respondent lacks the information and knowledge necessary to respond to the truth 

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

5. 

Respondent lacks the information and knowledge necessary to respond to the truth 

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

6. 

Respondent lacks the information and knowledge necessary to respond to the truth 

of the allegations set forth in Paragraph 6 and, therefore, leaves Petitioner to its proofs. 

7. 

Respondent lacks the information and knowledge necessary to respond to the truth 

of the allegations set forth in Paragraph 7 and therefore leaves Petitioner to its proofs. 

8. 

Respondent admits the allegations in Paragraph 8. 

9. 

Respondent admits the subject property was classified as 201 Commercial-

Improved for the 2026 tax year but lacks the information and knowledge necessary to respond to 

the remainder of the allegations set forth in Paragraph 9 and, therefore, leaves Petitioner to its 

proofs. 

10. 

Respondent admits the allegations in Paragraph 10. 

11. 

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. 

12. 

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 

2026 

$18,374,040 

$9,187,020 

$8,894,230 

 

13. 

Respondent admits the allegation in Paragraph 13. 

14. 

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

Tax Year 

True Cash Value 

State Equalized Value 

Taxable Value 

2026 

$18,374,040 

$9,187,020 

$8,894,230 

15. 

Respondent acknowledges Petitioner’s claim of over assessment but denies 

Petitioner’s claim has merit for the reasons set forth above and below. In further answer, the 

assessed, state equalized and/or taxable values do not exceed permitted amounts, do not exceed 

the percentage for 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. 

16. 

Respondent lacks the information and knowledge necessary to respond to the truth 

of the allegations set forth in Paragraph 16 and, therefore, leaves Petitioner to its proofs.

Page 3

3 

 

17. 

Respondent lacks the information and knowledge necessary to respond to the truth 

of the allegations set forth in Paragraph 17 and, therefore, leaves Petitioner to its proofs. 

Respondent denies any implication that a April 22, 2026 sale is determinative of the subject 

property’s true cash value as of December 31, 2025. 

18. 

Respondent lacks the information and knowledge necessary to respond to the truth 

of the allegations set forth in Paragraph 18 and, therefore, leaves Petitioner to its proofs. 

19. 

Respondent lacks the information and knowledge necessary to respond to the truth 

of the allegations set forth in Paragraph 19 and, therefore, leaves Petitioner to its proofs. 

20. 

Respondent lacks the information and knowledge necessary to respond to the truth 

of the allegations set forth in Paragraph 20 and., therefore, leaves Petitioner to its proofs. 

21. 

Respondent lacks the information and knowledge necessary to respond to the truth 

of the allegations set forth in Paragraph 21 and, therefore, leaves Petitioner to its proofs. 

22. 

Respondent lacks the information and knowledge necessary to respond to the truth 

of the allegations set forth in Paragraph 22 and, therefore leaves Petitioner to its proofs. 

Respondent denies any implication that the subject property’s occupancy, or lack thereof, as of 

2008, 2026 or any year thereafter bears any relevancy to the subject property’s true cash value as 

of December 31, 2025. 

23. 

Respondent lacks the information and knowledge necessary to respond to the truth 

of the allegations set forth in Paragraph 23 and, therefore, leaves Petitioner to its proofs. 

24. 

Respondent acknowledges the contentions of value set forth by Petitioner but 

denies said values are reflective of the subject property’s true cash value as of December 31, 2025 

or that said values otherwise comply with Michigan law. 

25. 

Upon information and belief, Respondent admits there is no dispute relative to an 

addition or loss. 

26. 

Respondent denies that Petitioner has the right to claim a dispute relative to an

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4

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5

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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 - Respondent

MTT DOCKET NO. 26-000756

Section 1: Respondent’s Contact Information

Filer Type: 

Local Unit of Government

Local Unit of Government

City Of Southfield (OAKLAND)

First Name

M.I.

Last Name

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

City or Town

State

ZIP Code

Telephone 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

Halahan

Firm Name (if any)

Hallahan & Associates PC

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

1750 S. Telegraph Road

Suite 202

City or Town

Bloomfield Hills

State

 Michigan

ZIP Code

48302-2073

Telephone Number

2487313090

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

lhallahan@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 AND REGULATORY AFFAIRS

MICHIGAN TAX TRIBUNAL

Century Southfield LLC,

Petitioner,

v.

MTT Docket No. 26-000756

Parcel ID 76-24-22-426-001

City of Southfield,

Respondent.

______________________________________________________________________________

CERTIFICATE OF SERVICE FOR PETITION WITH DOCKET NUMBER

I hereby certify that, on July 14, 2026, I caused the above-referenced Petition with docket number

to be served on the following individuals and entities and in the following manner:

via Certified Mail

Assessor, City of Southfield

26000 Evergreen Rd

Southfield, MI 48076

Clerk, City of Southfield

26000 Evergreen Rd

P.O. Box 2055

Southfield, MI 48037-2055

via First Class Mail

Director, Oakland County Equalization

250 Elizabeth Lake Rd # 1000W

Pontiac, MI 48341

Clerk, Oakland County

1200 Telegraph Rd Building #12E

Pontiac, MI 48341

1

Page 2

Secretary, Southfield School Board

24661 Lahser Rd.

Southfield, MI 48033

State Treasurer, Michigan Dept. of Treasury

Treasury Building

430 W. Allegan Street

Lansing, MI 48922

/s/ Eva T. Cantarella 

Eva T. Cantarella

2

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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: 26-000756

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: COS for Petition w dkt # Century Southfield LLC

Fee Information

Filing Fee: $ 0.00

Payment Information

Payment: $ 0.00

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Page 1

STATE OF MICHIGAN

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

MICHIGAN TAX TRIBUNAL

Century Southfield LLC,

Petitioner,

v.

MTT Docket No. 26_________

Parcel ID 76-24-22-426-001

City of Southfield,

Respondent.

______________________________________________________________________________

PETITION

Century Southfield LLC (“Petitioner”), through its attorney Eva Cantarella at the law firm

Hertz Schram PC, petitions this Tribunal as follows:

1.

Petitioner is a limited liability company whose business address is 18000 Mack

Avenue, Grosse Pointe, MI.

2.

The Subject Property comprises of (i) an eleven-story office building at 25800

Northwestern Highway, Southfield, MI, (ii) a three-story office building at 25900 Northwestern

Highway, Southfield, MI, and (iii) a three-story covered parking garage–all on the same 9.18 acre

parcel identified by parcel number 76-24-22-426-001.

3.

The 25800 building was built in 1988 (remodeled in 2015) and holds 260,959 leasable

square feet.

4.

The 25900 building was built in 1985 (remodeled in 2015) and holds 105,823

leaseable square feet.

5.

Thus, the total leaseable office space in the Subject Property is 366,782 square feet.

6.

The parking garage was built in 1985 and measures 338,183 square feet.

1

Page 2

7.

Petitioner is the party in interest, as Petitioner is responsible for paying the property

taxes on the Subject Property.

8.

Respondent City of Southfield levies and collects the property taxes on the Subject

Property.

9.

The Subject Property is classified 201 Commercial Improved and was built for its

current use as an office building.

10.

The Subject Property is located in Oakland County and is in the Southfield Public

Schools school district.

11.

This Petition concerns issues relating to (a) valuation, (b) assessment, and (c) taxable

value.

12.

For the 2026 year, Respondent determined the following assessed, state-equalized,

and taxable values for the Subject Property:

Respondent’s 2026 Value

Contentions

Assessed Value

State-Equalized

Value

Taxable Value

Parcel ID 76-24-22-426-

001

$9,187,020

$9,187,020

$8,894,230

13.

Petitioner did not protest Respondent’s value contentions to the City of Southfield

Board of Review.

14.

Based on Respondent’s contention of Assessed Value, Respondent determined the

Subject Property’s true cash value to equal $18,374,040 [double the AV] which equates to

$50.10/square foot of leaseable office space [$18,374,040 / 366,782 SF = $50.10 SF].

15.

For the following reasons, Petitioner contends Respondent has over-valued the

Subject Property.

2

Page 3

16.

Comparable sales within a few miles of the Subject Property have sold for less than

$15/SF.

17.

In fact, on April 22, 2026, Petitioner paid $5,050,000 for the Subject Property, which

equates to $13.77 SF.

18.

Prior to Petitioner’s purchase, the Subject Property was advertised for sale for

approximately 9 months before the seller finally put the Property up for sale at auction. There were

only 4 bidders and Petitioner was the high bidder.

19.

Further, the Subject Property has experienced high vacancy for years.

20.

As of December 2025, the 25800 building was only 35.18% occupied with just

91,816 SF rented [out of 260,959 leaseable square feet]; and the 25900 building was only 5%

occupied with just 5,297 SF rented [out of 105,823 leaseable square feet].

21.

Stated otherwise, out of the Subject Property’s total 366,782 leaseable SF, as of

December 2025 only 97,113 SF, or 26.48% were rented.

22.

Moreover, on or about April 27, 2026, Ponto & Associates PLLC, which occupies

9,808 SF in the 25800 building, gave notice that it will move out by February 2008. The move out

will reduce the total space leased in the 25800 building to 82,008, or 31.43%; it will likewise reduce

the space leased in the Subject Property as a whole to 87,305 [out of 366,782], or 23.80%.

23.

Not surprisingly, the Subject Property experienced a huge negative net operating

income in 2025 [over $291,000 negative].

24.

Given the foregoing, Petitioner contends the 2026 true cash value of the Subject

Property is $5,000,000 and therefore the 2026 assessed, state-equalized, and taxable values should

be as follows:

3

Page 4

Petitioner’s 2026 Value

Contentions

Assessed Value

State-Equalized

Value

Taxable Value

Parcel ID 76-24-22-426-

001

$2,500,000

$2,500,000

$2,500,000

25.

Petitioner is unaware of any dispute concerning the value of a statutory “addition”

or “loss” in determining the Subject Property’s taxable value.

26.

Should Petitioner hereafter become aware of any such dispute, Petitioner reserves the

right to amend this Petition to reflect the dispute.

27.

Petitioner requests that the Tax Tribunal enter an Order (i) reducing the 2026

assessed, state-equalized and taxable values of the Subject Property to the amounts contended by

Petitioner, and (ii) requiring Respondent to pay Petitioner any refunds attributable to such reductions,

plus allowable interest and costs.

Respectfully submitted

Hertz Schram PC

/s/ Eva T. Cantarella 

Eva T. Cantarella (P51917)

Attorney for Petitioners

1760 S. Telegraph Road

Bloomfield Hills, MI 48302-0183

off. (248) 335-5000; fax. (248) 335-3346

ecantarella@hertzschram.com 

4

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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 - Petitioner

MOAHR DOCKET NO. 

 

Section 1: Petitioner’s Contact Information

Filer type: 

Organization 

Local Unit of Government

First Name

M.I.

Last Name/Company Name

Century Southfield LLC

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

18000 Mack Avenue

City or Town

Grosse Pointe

State

Michigan

ZIP Code

48230

Telephone Number

313-952-3344

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

brad@foster-financial.com

 

 

Section 2: Attorney/Authorized Representative’s Contact Information

First Name

Eva

M.I.

T

Last Name

Cantarella

Firm Name (if any)

Hertz Schram PC

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

1760 S Telegraph Rd Ste 300

City or Town

Bloomfield Hills

State

22

ZIP Code

48302

Telephone Number

248-335-5000

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

ecantarella@hertzschram.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]

25800/25900 Northwestern Hwy

Southfield

Page 2

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

ORLENE HAWKS

DIRECTOR

Michigan

48075

Taxing Authority (City or Township)

City Of Southfield (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:

76-24-22-426-001

Classification of Property: Real (check one)

Commercial (check one)

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

9187020

Current Taxable Value as established by the Board of Review:

8894230

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

5000000

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

2500000

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

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

ORLENE HAWKS

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/ /s/ Eva Cantarella

Payment Information

Amount: 600

Success: True

Message: ""

Waiver Code:

Transaction Number: 26050684239257

Supporting Waiver Documents:

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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

Century Southfield LLC, 

Petitioner,

 MICHIGAN TAX TRIBUNAL

v

MTT Docket No.: 26-000756

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: June 8, 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

Eva T Cantarella

Hertz Schram PC

1760 S Telegraph Rd Ste 300

Bloomfield Hills , MI 48302-0183

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

Century Southfield LLC,

Petitioner,

v.

MTT Docket No. 26_________

Parcel ID 76-24-22-426-001

City of Southfield,

Respondent.

______________________________________________________________________________

PETITION

Century Southfield LLC (“Petitioner”), through its attorney Eva Cantarella at the law firm

Hertz Schram PC, petitions this Tribunal as follows:

1.

Petitioner is a limited liability company whose business address is 18000 Mack

Avenue, Grosse Pointe, MI.

2.

The Subject Property comprises of (i) an eleven-story office building at 25800

Northwestern Highway, Southfield, MI, (ii) a three-story office building at 25900 Northwestern

Highway, Southfield, MI, and (iii) a three-story covered parking garage–all on the same 9.18 acre

parcel identified by parcel number 76-24-22-426-001.

3.

The 25800 building was built in 1988 (remodeled in 2015) and holds 260,959 leasable

square feet.

4.

The 25900 building was built in 1985 (remodeled in 2015) and holds 105,823

leaseable square feet.

5.

Thus, the total leaseable office space in the Subject Property is 366,782 square feet.

6.

The parking garage was built in 1985 and measures 338,183 square feet.

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7.

Petitioner is the party in interest, as Petitioner is responsible for paying the property

taxes on the Subject Property.

8.

Respondent City of Southfield levies and collects the property taxes on the Subject

Property.

9.

The Subject Property is classified 201 Commercial Improved and was built for its

current use as an office building.

10.

The Subject Property is located in Oakland County and is in the Southfield Public

Schools school district.

11.

This Petition concerns issues relating to (a) valuation, (b) assessment, and (c) taxable

value.

12.

For the 2026 year, Respondent determined the following assessed, state-equalized,

and taxable values for the Subject Property:

Respondent’s 2026 Value

Contentions

Assessed Value

State-Equalized

Value

Taxable Value

Parcel ID 76-24-22-426-

001

$9,187,020

$9,187,020

$8,894,230

13.

Petitioner did not protest Respondent’s value contentions to the City of Southfield

Board of Review.

14.

Based on Respondent’s contention of Assessed Value, Respondent determined the

Subject Property’s true cash value to equal $18,374,040 [double the AV] which equates to

$50.10/square foot of leaseable office space [$18,374,040 / 366,782 SF = $50.10 SF].

15.

For the following reasons, Petitioner contends Respondent has over-valued the

Subject Property.

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16.

Comparable sales within a few miles of the Subject Property have sold for less than

$15/SF.

17.

In fact, on April 22, 2026, Petitioner paid $5,050,000 for the Subject Property, which

equates to $13.77 SF.

18.

Prior to Petitioner’s purchase, the Subject Property was advertised for sale for

approximately 9 months before the seller finally put the Property up for sale at auction. There were

only 4 bidders and Petitioner was the high bidder.

19.

Further, the Subject Property has experienced high vacancy for years.

20.

As of December 2025, the 25800 building was only 35.18% occupied with just

91,816 SF rented [out of 260,959 leaseable square feet]; and the 25900 building was only 5%

occupied with just 5,297 SF rented [out of 105,823 leaseable square feet].

21.

Stated otherwise, out of the Subject Property’s total 366,782 leaseable SF, as of

December 2025 only 97,113 SF, or 26.48% were rented.

22.

Moreover, on or about April 27, 2026, Ponto & Associates PLLC, which occupies

9,808 SF in the 25800 building, gave notice that it will move out by February 2008. The move out

will reduce the total space leased in the 25800 building to 82,008, or 31.43%; it will likewise reduce

the space leased in the Subject Property as a whole to 87,305 [out of 366,782], or 23.80%.

23.

Not surprisingly, the Subject Property experienced a huge negative net operating

income in 2025 [over $291,000 negative].

24.

Given the foregoing, Petitioner contends the 2026 true cash value of the Subject

Property is $5,000,000 and therefore the 2026 assessed, state-equalized, and taxable values should

be as follows:

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Petitioner’s 2026 Value

Contentions

Assessed Value

State-Equalized

Value

Taxable Value

Parcel ID 76-24-22-426-

001

$2,500,000

$2,500,000

$2,500,000

25.

Petitioner is unaware of any dispute concerning the value of a statutory “addition”

or “loss” in determining the Subject Property’s taxable value.

26.

Should Petitioner hereafter become aware of any such dispute, Petitioner reserves the

right to amend this Petition to reflect the dispute.

27.

Petitioner requests that the Tax Tribunal enter an Order (i) reducing the 2026

assessed, state-equalized and taxable values of the Subject Property to the amounts contended by

Petitioner, and (ii) requiring Respondent to pay Petitioner any refunds attributable to such reductions,

plus allowable interest and costs.

Respectfully submitted

Hertz Schram PC

/s/ Eva T. Cantarella 

Eva T. Cantarella (P51917)

Attorney for Petitioners

1760 S. Telegraph Road

Bloomfield Hills, MI 48302-0183

off. (248) 335-5000; fax. (248) 335-3346

ecantarella@hertzschram.com 

4

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

ORLENE HAWKS

DIRECTOR

Entire Tribunal Case Information Sheet - Petitioner

MOAHR DOCKET NO. 

 

Section 1: Petitioner’s Contact Information

Filer type: 

Organization 

Local Unit of Government

First Name

M.I.

Last Name/Company Name

Century Southfield LLC

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

18000 Mack Avenue

City or Town

Grosse Pointe

State

Michigan

ZIP Code

48230

Telephone Number

313-952-3344

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

brad@foster-financial.com

 

 

Section 2: Attorney/Authorized Representative’s Contact Information

First Name

Eva

M.I.

T

Last Name

Cantarella

Firm Name (if any)

Hertz Schram PC

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

1760 S Telegraph Rd Ste 300

City or Town

Bloomfield Hills

State

22

ZIP Code

48302

Telephone Number

248-335-5000

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

ecantarella@hertzschram.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]

25800/25900 Northwestern Hwy

Southfield

Page 2

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

ORLENE HAWKS

DIRECTOR

Michigan

48075

Taxing Authority (City or Township)

City Of Southfield (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:

76-24-22-426-001

Classification of Property: Real (check one)

Commercial (check one)

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

9187020

Current Taxable Value as established by the Board of Review:

8894230

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

5000000

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

2500000

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

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

ORLENE HAWKS

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/ /s/ Eva Cantarella

Payment Information

Amount: 600

Success: True

Message: ""

Waiver Code:

Transaction Number: 26050684239257

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.