Record Finder / 26-000927-TT
Michigan

Chingiz Suleymanov Petitioner V City Of Southfield Respondent

Petitioner
Chingiz Suleymanov
Respondent
City Of Southfield

Case overview

Docket number
26-000927-TT
Status
Ready Schedule
CaseType
SC Property
Division
Small Claims Division
County
Oakland
Judge
No judge assigned

Docket history

Line #SubjectFilerLine RefEnter Date/Post MarkFeeRelated Item
7Notice of FilingNot recordedNot recorded09/25/2026Not recordedDownload
6Proof of Service of Misc Documents was received.RESPNot recorded09/17/2026Not recordedDownload
Not recordedNot recordedNot recordedNot recordedNot recordedNot recordedDownload
5Answer was receivedRESPNot recorded07/22/2026Not recordedDownload
Not recordedNot recordedNot recordedNot recordedNot recordedNot recordedDownload
4Attachments to the Petition were filedPETNot recorded05/13/2026Not recordedDownload
3Notice of Docket Number SCNot recordedNot recorded07/08/2026Not recordedDownload
2Petition has been verifiedPET107/08/2026Not recordedDownload
Not recordedNot recordedNot recordedNot recordedNot recordedNot recordedDownload
1A petition was received.PETNot recorded05/13/2026$250.00Download
Not recordedNot recordedNot recordedNot recordedNot recordedNot recordedDownload

Documents

SC-Notice_of_Filing_of_Answer.2026-09-25_14-03-28.pdfRead complete document text →
Read document text excerpt

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

Chingiz Suleymanov,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 26-000927

City Of Southfield,

Respondent.

NOTICE OF FILING

TAKE NOTICE that a Small Claims answer has been filed and the electronic copy of the 

answer can be reviewed by utilizing the Docket Lookup on the Tribunal’s website. 

Unless Respondent was defaulted, this case is ready to be scheduled for a Small 

Claims hearing and will be scheduled in the normal course of scheduling. You will 

receive a Notice of Hearing from the Tribunal by e-mail if you have identified an email 

address in the petition or other documentation. The Notice of Hearing will inform you of 

the date, time, and location of your hearing (note that your hearing will likely be 

conducted by telephone). Please read the Notice of Hearing as it includes important 

information.

EVIDENCE: Parties are required to submit all evidence to the Tribunal and send a copy 

to the opposing party at least 21 days before the hearing date even if the documents 

had been submitted to the local Board of Review or the Michigan Department of 

Treasury. If the documents are not timely submitted to the Tribunal and served on the 

opposing party, the documents may be excluded. Documents may be filed with the 

Tribunal by mail or through the Tribunal’s e-filing system. Documents may be sent to the 

opposing party by mail or by e-mail, if the parties agree to service by e-mail.

Alternate Dispute Resolution Options

INFORMAL SETTLEMENT CONFERENCE: Parties have the option of handling this 

case through an informal settlement conference. An informal settlement conference 

is a meeting between the parties and/or their representatives to discuss the issues in a 

case in an effort to settle the case. This process may be an alternative to a hearing with 

a judge and may result in the parties’ filing a Joint Stipulation for Entry of Consent 

Judgment. Visit the Tribunal’s ADR webpage for more information.

NOTE: The parties may not request an informal settlement conference to discuss an 

appeal of a principal residence exemption that was denied by either the Michigan 

Department of Treasury or a County. Also, state taxes levied by the Michigan 

Department of Treasury, such as income taxes, are not subject to the informal 

settlement conference process.

Page 2

MTT Docket No. 26-000927

Page 2 of 2

MEDIATION: Parties have the option of handling this case through mediation. 

Mediation is a voluntary process where a mediator facilitates communication between 

the parties, assists in identifying issues, and helps explore solutions to promote a 

mutually acceptable settlement. This process may be an alternative to a hearing with a 

judge and may result in the parties’ filing a Joint Stipulation for Entry of Consent 

Judgment. Visit the Tribunal’s ADR webpage for more information.

If you have any questions, please contact the Tribunal by phone at (517) 335-9760 or 

email taxtrib@michigan.gov.

By: Tribunal Clerk

Entered: 

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

Chingiz Suleymanov,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 26-000927

City Of Southfield,

Respondent.

NOTICE OF FILING

TAKE NOTICE that a Small Claims answer has been filed and the electronic copy of the 

answer can be reviewed by utilizing the Docket Lookup on the Tribunal’s website. 

Unless Respondent was defaulted, this case is ready to be scheduled for a Small 

Claims hearing and will be scheduled in the normal course of scheduling. You will 

receive a Notice of Hearing from the Tribunal by e-mail if you have identified an email 

address in the petition or other documentation. The Notice of Hearing will inform you of 

the date, time, and location of your hearing (note that your hearing will likely be 

conducted by telephone). Please read the Notice of Hearing as it includes important 

information.

EVIDENCE: Parties are required to submit all evidence to the Tribunal and send a copy 

to the opposing party at least 21 days before the hearing date even if the documents 

had been submitted to the local Board of Review or the Michigan Department of 

Treasury. If the documents are not timely submitted to the Tribunal and served on the 

opposing party, the documents may be excluded. Documents may be filed with the 

Tribunal by mail or through the Tribunal’s e-filing system. Documents may be sent to the 

opposing party by mail or by e-mail, if the parties agree to service by e-mail.

Alternate Dispute Resolution Options

INFORMAL SETTLEMENT CONFERENCE: Parties have the option of handling this

Page 4

MTT

Page 5

ST

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.

26-000927 - SC - POS Ans.pdfRead complete document text →
Read document text excerpt

Page 1

MTT Docket No. 26-000927 

 

 

Page 1 of 1 

 

STATE OF MICHIGAN 

DEPARTMENT OF LICENSING & REGULATORY AFFAIRS 

MICHIGAN ADMINISTRATIVE HEARING SYSTEM 

MICHIGAN TAX TRIBUNAL 

 

 

Chingiz Suleymanov, 

 

 

Petitioner, 

__________________________________ 

 

V. 

 

 

 

 

 

 

MTT Docket No.: 26-000927 

 

 

 

 

 

 

 

Parcel No.: 76-24-28-376-039 

 

 

 

 

 

 

 

 

City Of Southfield, 

 

 

 

 

 

 

 

 

 

Respondent. 

__________________________________ 

 

 

 

 

 

 

Proof of Service 

Johnnie Lindsey, MAAO (3), Appraiser for the City of Southfield, certifies that on July 22, 2026 

the Answer to the Petitioner’s Petition was e-filed to the Michigan Tax Tribunal website and that 

on Thursday, September 17, 2026, a copy of the Respondent’s Answer to the Petitioner’s 

Petition was served to: 

 

 

Chingiz Suleymanov 

 

 

 

 

 

23804 Berg Rd 

Southfield, MI 48033 

and 

Michigan Tax Tribunal 

P.O. Box 30232 

Lansing, MI 48909 

 

By the United States Postal Service (USPS) and email to the petitioner and by e-file to the 

Michigan Tax Tribunal via the e-filing website. 

 

 

 

 

 

 

 

 

 

 

____________________________________ 

Johnnie Lindsey, MAAO(3) 

 

 

 

 

 

 

 

Appraiser, City of Southfield

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.

Read document text excerpt

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: 26-000927

Is this case currently pending in the Small Claims Division? Yes

Party Filing Document 

Respondent

Files

Document Type: Proof of Service: Misc Documents

Attachment File Name: 26-000927 - SC - POS Ans

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.

MBOR Decision Letter_2026.pdfRead complete document text →
Read document text excerpt

Page 1

04/02/2026 11:53 AM 

2026 BOARD OF REVIEW DECISION 

FROM 

PROPERTY IDENTIFICATION: 

CITY OF SOUTHFIELD 

26000 EVERGREEN RD 

76-24-28-376-039 

SOUTHFIELD, MI 48076 

23804 BERG RD 

T1N,R10E,SEC 28 SUPERVISOR'S DEERLICK PARK SUB 

NLY 92.58 FT OF WLY PART OF LOT 3 MEAS 450.59 FT 

ON N LOT LINE & 396.30 FT ON S LOT LINE EXC WLY 15 

FT TAKEN FOR WALKWAY 000 

NAME AND ADDRESS OF OWNER OR PERSON NAMED ON ASSESSMENT ROLL: 

SULEYMANOQV, SEVARA & CHINIGZ 

23804 BERG RD 

SOUTHFIELD MI 48033-3042 

‘HIS PROPERTY IS CLASSIFIED AS 

401 

(RESIDENTIAL-IMPROVED) 

Pursuant to Michigan Compiled Laws (MCL) 211.30 (4), each year the assessor shall notify each person who appealed the 

value on their property tax assessment in March, or were authorized by the owner to make such an appeal in March. Such 

notification shall be mailed by the first Monday in June. 

The City of Southfield Board of Review has completed their review of your appeal regarding the 2026 assessed and/or 

taxable value, and has made the following decision(s): 

Board of Review Comments: 

COMPARABLES SUPPORT REDUCTION 

2026 

ORIGINAL ASSESSED VALUE 

195,310 

| 

2026 

"BOARD OF REVIEW" ASSESSED VALUE 

190,000 

| 

the above amounts are the same, no revisions have occure 

2026 

~~ ORIGINAL TAXABLE VALUE 

182,158 

2026 

"BOARD OF REVIEW" TAXABLE VALUE 

182,158 

2026 

PRINCIPAL RESIDENCE EXEMPTION/QUALIFIED AG % 

100.0000 

Please feel free to contact the assessor at the address listed above or call 

if you have any questions. 

Valuation Appeals - If you decide to protest this decision, pursuant to MCL 205.7353, 

it may be further appealed to the 

Michigan Tax Tribunal by filing a petition that can be obtained at www.michigan.gov/taxtrib (click Small Claims Tab). A copy of 

this letter and a completed petition should be mailed to Michigan Tax Tribunal, P.O. Box 30232, Lansing, Michigan 48909. 

The deadline for filing an appeal is as follows: 

Residential and Small Claims 

July 31, 2026 

Commercial and Industrial Real 

May 31, 2026 

Personal Property* 

May 31, 2026 

*you must provide a copy of the Personal Property Statement you timely filed 

Classification Appeals: (to or from residential, commercial or industrial) should be directed to the State Tax Commission, P.O. 

Box 30471 Lansing, MI 48909 not later than June 30, 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.

scanswer_valuation.pdfRead complete document text →
Read document text excerpt

Page 1

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA 

DIRECTOR

PROPERTY TAX APPEAL ANSWER FORM

VALUATION / UNCAPPING APPEAL

MTT DOCKET NO. 26-000927

 

Respondent’s Contact Information:

Filer Type:

Local Unit of Government

Local Unit of Government:

City Of Southfield (OAKLAND)

First Name

M.I.

Last Name

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

City or Town

State

ZIP Code

Telephone Number

E-mail Address

 

Respondent’s Attorney/Authorized Representative’s Contact Information, if any:

First Name

Johnnie

M.I. 

G

Last Name

Lindsey

Firm Name (if any)

City of Southfield

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

26000 Evergreen Road

City or Town

Southfield

State

 Michigan

ZIP Code

48076

Telephone Number

2487965230

E-mail Address

jlindsey@cityofsouthfield.com

 

 

Subject Property Information:

Are the parcels listed by Petitioner contiguous or adjoining? If no, list all parcels that are adjoining in separate groupings.

 *If necessary, attach a separate sheet.

No 

Does the subject property have a principal residence exemption of 50% or more?

Yes

Page 2

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA 

DIRECTOR

Please Explain Your Answer to this Appeal:

Respondent assessed the property in accordance with Act 206 of 1893, the General Property Tax Act, and State of State Tax Commission guidelines. Respondent 

will provide all evidence in compliance with the Tribunal's Rules of Practice and Procedures, at least 21 days prior to a scheduled hearing.

 

Jurisdictional Issues:

IF PETITIONER IS APPEALING THE TRUE CASH AND/OR TAXABLE VALUES:

Did Petitioner protest the assessment at a Board of Review?

Yes

If Yes, check which Board of Review Petitioner attended:

March

If No, was the Notice of Assessment properly sent to Petitioner prior to the March Board of Review? 

*Submit a copy of the Notice of Assessment with the Answer.

If the July or December Board of Review revised the assessment(s) at issue, did it have authority? 

If yes, please cite the Board’s authority?

Was the assessment(s) at issue established as the result of a clerical error or mutual mistake of fact?

No

If yes, please explain

Is Petitioner appealing from a State Tax Commission Order?

No

If yes, when was it issued?

IF PETITIONER IS APPEALING THE UNCAPPING OF TAXABLE VALUE:

When was the Notice of Uncapping issued?

Under what statutory section was the taxable value uncapped?

Page 3

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA 

DIRECTOR

Valuation Information:

Parcel Identification Number:

762428376039

Classification of Property: Real (check one)

 Residential (check one)

Current Assessed Value as established by the Board of Review:

190000

Current Taxable Value as established by the Board of Review:

182158

What do you believe is the fair market value?

380000

What do you believe is the taxable value?

182158

 

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

Respondent’s Signature: 

/s/ Johnnie Lindsey

Attorney or Authorized Agent’s Signature:

/s/

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.

Read document text excerpt

Page 1

Grounds for Appeal 

I am appealing the assessed value and taxable value of my property because they are excessive, 

unequal, and not supported by market evidence when compared to similar properƟes sold in 

the same city during the same Ɵme period. 

 

Summary of Disparity 

My property sold for 365,000 ∗∗𝑜𝑛𝐽𝑢𝑛𝑒6,2024. 𝐷𝑒𝑠𝑝𝑖𝑡𝑒𝑏𝑒𝑖𝑛𝑔𝑖𝑛𝑡ℎ𝑒∗∗𝑏𝑜𝑡𝑡𝑜𝑚20182,158 is 

the highest among all 10 comparables I have idenƟfied. This is a clear indicaƟon of assessment 

inequity. 

Metric 

My property 

Range of Comparables 

Disparity 

Sale Price 

$365,000 

355,000–385,000 

Within normal range 

Taxable Value 

$182,158 

143,000–165,150 

17,000–39,000 higher

Assessed Value 

$190,000 

143,000–165,150 

25,000–47,000 higher

 

Comparable ProperƟes Sold in Southfield, MI (Same Time Period) 

# 

Address 

Sale Date 

Sale 

Price 

Taxable 

Value 

Assessed 

Value 

1 

19160 Eldridge Ln, 

48076 

08/16/2024 

$369,000 

$162,380 

$162,380 

2 

30115 Woodgate Dr, 

48076 

11/15/2024 

$385,000 

$165,150 

$165,150 

3 

30039 Spring River 

Dr, 48076 

09/26/2024 

$376,000 

$164,530 

$164,530 

4 

29821 Rock Creek Dr, 

48076 

09/13/2024 

$355,000 

$143,000 

$143,000 

5 

16359 E Rutherland 

St, 48076 

07/21/2024 

$385,000 

$149,760 

$149,760

Page 2

# 

Address 

Sale Date 

Sale 

Price 

Taxable 

Value 

Assessed 

Value 

6 

21205 Glenmorra Dr, 

48076 

07/01/2024 

$376,000 

$148,500 

$148,500 

7 

28340 W Kalong Cir, 

48034 

08/07/2024 

$370,000 

$147,360 

$147,360 

8 

25667 Friar Ln, 48033 

07/01/2024 

$360,000 

$157,450 

$157,450 

9 

26828 Shiawassee 

Rd, 48033 

09/27/2024 

$370,000 

$143,790 

$143,790 

10 

18136 Midway Ave, 

48075 

07/26/2024 

$360,000 

$148,220 

$148,220 

My Property: 23804 Berg Rd, 48033 | 06/06/2024 | 365,000 ∣∗∗182,158** | $190,000 

 

Specific Reasons for Appeal 

1. Unequal Assessment: My taxable value is 17,000–39,000 higher than 10 similar 

properƟes sold in Southfield within 5 months of my purchase, despite my sale price being 

within the same range. 

2. Excessive ValuaƟon: My assessed value (190,000) is a significantly above the sale prices 

of comparable properƟes. In Michigan, assessed value should approximately 50%. 

$365,000 would suggest an assessed value of approximately $182,500, yet my assessed 

value is $190,000, and my taxable value is $182,158, which is essenƟally the same as my 

purchase-price-based assessed value, while neighbors have taxable values far below 

market. 

3. Inequity Under Michigan Law: Under Michigan's General Property Tax Act, property must 

be assessed uniformly. My property is being taxed at a higher effecƟve rate than 

comparable properƟes in the same city. 

4. No Physical Superiority: My property does not have superior size, condiƟon, ameniƟes, 

or locaƟon that would jusƟfy a higher taxable value than properƟes selling for the same 

or higher prices.

Page 3

5. Same City, Same Public Services: All properƟes listed are within Southfield, Michigan, 

and receive the same municipal services, schools, and ameniƟes. There is no jusƟficaƟon 

for such a wide disparity in taxable value. 

 

Requested Remedy 

I respecƞully request that the assessor or Board of Review reduce my property's: 

 

Assessed Value from 190,000 to no more than $143,790 (consistent with the highest 

comparable assessed value: 26828 Shiawassee Rd at $143,790) 

 

Taxable Value from $182,158 to no more than $143,790 

AlternaƟvely, I request that my taxable value be set at the average taxable value of the 10 

comparables listed above, which is approximately $153,064.

Page 4

04/02/2026 11:54 AM 

2026 BOARD OF REVIEW DECISION 

FROM 

CITY OF SOUTHFIELD 

26000 EVERGREEN RD 

SOUTHFIELD, MI 48076 

NAME AND ADDRESS OF OWNER OR PERSON NAMED ON ASSESSMENT ROLL: 

SULEYMANOV, SEVARA & CHINIGZ 

23804 BERG RD 

SOUTHFIELD MI 48033-3042 

PROPERTY IDENTIFICATION: 

76-24-28-376-039 

23804 BERG RD, 

T1N,R10E,SEC 28 SUPERVISOR'S DEERLICK PARK SUB 

NLY 92.58 FT OF WLY PART OF LOT 3 MEAS 450.59 FT 

ON N LOT LINE & 396.30 FT ON § LOT LINE EXC WLY 15 

FT TAKEN FOR WALKWAY 000 

THIS PROPERTY 

IS CLASSIFIED 

401 

(RESIDENTIAL-IMPROVED) 

Pursuant to Michigan Compiled Laws (MCL) 211.30 (4), each year the assessor shall notify each person who appealed the 

value on their property tax assessment in March, or were authorized by the owner to make such an appeal in March. Such 

notification shall be mailed by the first Monday in June. 

The City of Southfield Board of Review has completed their review of your appeal regarding the 2026 assessed and/or 

taxable value, and has made the following decision(s): 

Board of Review Comments: 

COMPARABLES SUPPORT REDUCTION 

| 2026 

ORIGINAL ASSESSED VALUE 

195,310 

[2026 

"BOARD OF REVIEW" ASSESSED VALUE 

190,000 

| 

(If the above amounts are the same, no revisions have oc 

2026 

ORIGINAL TAXABLE VALUE 

182,158 

2026 

"BOARD OF REVIEW" TAXABLE VALUE 

182,158 

2026 

PRINCIPAL RESIDENCE EXEMPTION/QUALIFIED AG % 

100.0000 

Please feel free to contact the assessor at the address listed above or call if you have any questions. 

Valuation Appeals - If you decide to protest this decision, pursuant to MCL 205.7353, 

it may be further appealed to the Michigan 

Tax Tribunal by filing a petition that can be obtained at www.michigan.gov/taxtrib (click Small Claims Tab). A copy of this letter 

and a completed petition should be mailed to Michigan Tax Tribunal, P.O. Box 30232, Lansing, Michigan 48909. 

The deadline for filing an appeal is as follows: 

Residential and Small Claims 

Commercial and Industrial Real 

Personal

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.

SC_Notice_of_Docket_Number.2026-07-08_06-45-20.pdfRead complete document text →
Read document text excerpt

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

Chingiz Suleymanov,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 26-000927

City Of Southfield,

Respondent.

NOTICE OF DOCKET NUMBER

TAKE NOTICE that a Small Claims petition has been filed and the above-noted docket 

number has been assigned to that petition. The assignment of the docket number does 

not mean that the Tribunal has authority over the petition or that the petition complies 

with the Tribunal’s rules. The docket number needs to be included on all documents 

submitted in this case.

Respondent shall file an answer to the petition within 28 days of the issuance of a 

copy of this Notice to Respondent. Tribunal answer forms are available on our 

website at www.michigan.gov/taxtrib. Respondents must utilize the appropriate answer 

form. Failure to file the answer within the 28-day time frame may result in the 

placement of Respondent in default, as provided by TTR 281. Further, an electronic 

copy of the petition can be reviewed by utilizing the Docket Lookup Search on the 

Tribunal’s website.

By: Tribunal Clerk

Entered: July 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

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

Chingiz Suleymanov,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 26-000927

City Of Southfield,

Respondent.

NOTICE OF DOCKET NUMBER

TAKE NOTICE that a Small Claims petition has been filed and the above-noted docket 

number has been assigned to that petition. The assignment of the docket number does 

not mean that the Tribunal has authority over the petition or that the petition complies 

with the Tribunal’s rules. The docket number needs to be included on all documents 

submitted in this case.

Respondent shall file an answer to the petition within 28 days of the issuance of a 

copy of this Notice to Respondent. Tribunal answer forms are available on our 

website at www.michigan.gov/taxtrib. Respondents must utilize the appropriate answer 

form. Failure to file the answer within the 28-day time frame may result in the 

placement of Respondent in default, as provided by TTR 281. Further, an electronic 

copy of the petition can be reviewed by utilizing the Docket Lookup Search on the 

Tribunal’s website.

By: Tribunal Clerk

Entered: July 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

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.

SC-Petition-Valuation.pdfRead complete document text →
Read document text excerpt

Page 1

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

DIRECTOR 

LANSING 

PROPERTY TAX APPEAL PETITION FORM 

VALUATION / UNCAPPING 

Do not use this form to appeal Classification, Principal Residence Exemption, Qualified Agricultural Exemption, Other 

Exemptions, Special Assessments, or Non-Property tax disputes. 

Pursuant to Tax Tribunal Rule (TTR) 279, you MUST submit a copy of the notice giving rise to the appeal (i.e., Board of 

Review Decision or other notice) with this petition, if applicable. If you do not submit this document, you may be held in 

default. 

Section 1: Petitioner’s Contact Information 

First Name 

M.I. 

Last Name/Company Name 

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

City or Town 

State 

ZIP Code 

Telephone Number 

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

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

First Name 

M.I. 

Last Name 

Firm Name (if any) 

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

City or Town 

State 

ZIP Code 

Telephone Number 

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

Section 3: Subject Property Information *Use the multiple parcel form for additional, contiguous parcels. 

How many parcels are you 

appealing? 

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

Yes* 

No** 

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

Property Address (No., Street) 

City or Town 

County 

State 

ZIP Code 

Taxing Authority (City or Township) 

Chingiz

Suleymanov

23804 Berg Rd

Southfield

MI

48033

N/A



23804 Berg Rd

Southfield

Oakland

MI

48033

City of Southfield

248-496-7303

schingiz@yahoo.com

1

Page 2

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

DIRECTOR 

LANSING 

Section 4: Check which of the following you are appealing (check all that apply) 

True Cash and Taxable Value 

Taxable Value Only (calculation) 

Uncapping of Taxable Value 

Section 5: Explain the Reason for this Appeal 

Section 6: Jurisdictional Issues 

Did you protest the assessment at a Board of Review (BOR)? 

Yes 

No 

If Yes, check which BOR you attended: 

March 

July 

December 

If No, please check the applicable reason(s): 

Not required to attend 

Appealing a purported Clerical Error or Mutual Mistake of Fact (if yes, include explanation in Section 5) 

Appealing within 35 days of State Tax Commission Order 

Appealing within 35 days of receipt of Notice of Uncapping 

Other 

If you checked “other” above, explain: 

Year(s) under appeal: 



Please see attachment 





2026

Page 3

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

DIRECTOR 

LANSING 

Section 7: Valuation Information *Use the multiple parcel form for additional, contiguous parcels. 

Parcel Number: 

Classification of Property: 

Real 

Personal 

(check one) 

Agricultural 

Commercial 

Industrial 

Residential 

Timber-Cutover 

Developmental 

Utility 

(check one) 

Assessed Value (also known as State Equalized Value) established 

by the Board of Review: 

Taxable Value established by the Board of Review: 

What do you believe is the fair market value (also known as true cash value)?

What do you believe is the assessed value? (multiply true cash 

value by .5) 

What do you believe is the taxable value? (cannot exceed 

assessed value) 

Fee Information 

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

issue? 

Yes 

No 

If you answered yes to the above question, you are not required to pay any filing fees. 

If the property does not have a Principal Residence Exemption of at least 50% as of the date of the filing of this petition for all tax years at 

issue, the filing fee is based on the greater of the State Equalized Value or Taxable Value in dispute. If you are appealing more than one 

parcel, the parcel with the highest State Equalized Value or Taxable Value in dispute will be used to determine your filing fee, plus $25.00 

will be added for each additional parcel being appealed, not to exceed a total filing fee of $1,000.00 

If your property is residential property (see MCL 205.762) and 

the State Equalized Value or Taxable Value in contention is: 

Filing Fee is: 

$100,000.00 and under 

$125.00 

$100,000.01 to $500,000.00 

$200.00 

$Over $500,000.00 

$300.00 

If the property is NOT residential property (see MCL 205.762) and 

the State Equalized Value or Taxable Value in contention is: 

Filing Fee is: 

$100,000.00 and under 

$250.00 

* Plus $25.00 for each additional parcel, as indicated above. 

If the property is NOT residential property and the State Equalized Value or Taxable Value in dispute is $100,000.01 or greater the 

appeal does not qualify for Small Claims. Therefore, an Entire Tribunal petition must be filed. 

Signature *Required 

Petitioner or Attorney/Authorized Representative’s Signature: 

/s/ 





182,158

310,000



Chingiz Suleymanov

76-24-28-376-039

190,000

143,790

143,790

Page 4

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

DIRECTOR 

LANSING 

PAPER FILING INSTRUCTIONS FOR 

VALUATION/UNCAPPING APPEAL 

Follow these instructions for completing this Small Claims petition form. For questions 

that

Page 5

S

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.

EntireTribunalCaseISPetition.pdfRead complete document text →
Read document text excerpt

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: 

Individual 

Local Unit of Government

First Name

Chingiz

M.I.

Last Name/Company Name

Suleymanov

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

23804 Berg Rd

City or Town

Southfield

State

Michigan

ZIP Code

48033

Telephone Number

2484967303

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

schingiz@yahoo.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]

23804 Berg Rd

Southfield

Michigan

48033

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) 

Taxable Value Only (calculation)

If “Other”, please explain:

Page 2

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA 

DIRECTOR

 

 

Section 6: Valuation Information for Each Parcel under Appeal

Parcel Number:

762428376039

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:

190000

Current Taxable Value as established by the Board of Review:

182158

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

300000

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

143790

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

143790

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.

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/ Chingiz Suleymanov

Payment Information

Amount: 0

Success: False

Message: UNKNOWN

Waiver Code:

Transaction Number: UNKNOWN

Supporting Waiver Documents:

Page 3

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA 

DIRECTOR

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.

SC-Petition-Valuation.pdfRead complete document text →
Read document text excerpt

Page 1

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

DIRECTOR 

LANSING 

PROPERTY TAX APPEAL PETITION FORM 

VALUATION / UNCAPPING 

Do not use this form to appeal Classification, Principal Residence Exemption, Qualified Agricultural Exemption, Other 

Exemptions, Special Assessments, or Non-Property tax disputes. 

Pursuant to Tax Tribunal Rule (TTR) 279, you MUST submit a copy of the notice giving rise to the appeal (i.e., Board of 

Review Decision or other notice) with this petition, if applicable. If you do not submit this document, you may be held in 

default. 

Section 1: Petitioner’s Contact Information 

First Name 

M.I. 

Last Name/Company Name 

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

City or Town 

State 

ZIP Code 

Telephone Number 

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

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

First Name 

M.I. 

Last Name 

Firm Name (if any) 

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

City or Town 

State 

ZIP Code 

Telephone Number 

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

Section 3: Subject Property Information *Use the multiple parcel form for additional, contiguous parcels. 

How many parcels are you 

appealing? 

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

Yes* 

No** 

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

Property Address (No., Street) 

City or Town 

County 

State 

ZIP Code 

Taxing Authority (City or Township) 

Chingiz

Suleymanov

23804 Berg Rd

Southfield

MI

48033

N/A



23804 Berg Rd

Southfield

Oakland

MI

48033

City of Southfield

248-496-7303

schingiz@yahoo.com

1

Page 2

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

DIRECTOR 

LANSING 

Section 4: Check which of the following you are appealing (check all that apply) 

True Cash and Taxable Value 

Taxable Value Only (calculation) 

Uncapping of Taxable Value 

Section 5: Explain the Reason for this Appeal 

Section 6: Jurisdictional Issues 

Did you protest the assessment at a Board of Review (BOR)? 

Yes 

No 

If Yes, check which BOR you attended: 

March 

July 

December 

If No, please check the applicable reason(s): 

Not required to attend 

Appealing a purported Clerical Error or Mutual Mistake of Fact (if yes, include explanation in Section 5) 

Appealing within 35 days of State Tax Commission Order 

Appealing within 35 days of receipt of Notice of Uncapping 

Other 

If you checked “other” above, explain: 

Year(s) under appeal: 



Please see attachment 





2026

Page 3

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

DIRECTOR 

LANSING 

Section 7: Valuation Information *Use the multiple parcel form for additional, contiguous parcels. 

Parcel Number: 

Classification of Property: 

Real 

Personal 

(check one) 

Agricultural 

Commercial 

Industrial 

Residential 

Timber-Cutover 

Developmental 

Utility 

(check one) 

Assessed Value (also known as State Equalized Value) established 

by the Board of Review: 

Taxable Value established by the Board of Review: 

What do you believe is the fair market value (also known as true cash value)?

What do you believe is the assessed value? (multiply true cash 

value by .5) 

What do you believe is the taxable value? (cannot exceed 

assessed value) 

Fee Information 

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

issue? 

Yes 

No 

If you answered yes to the above question, you are not required to pay any filing fees. 

If the property does not have a Principal Residence Exemption of at least 50% as of the date of the filing of this petition for all tax years at 

issue, the filing fee is based on the greater of the State Equalized Value or Taxable Value in dispute. If you are appealing more than one 

parcel, the parcel with the highest State Equalized Value or Taxable Value in dispute will be used to determine your filing fee, plus $25.00 

will be added for each additional parcel being appealed, not to exceed a total filing fee of $1,000.00 

If your property is residential property (see MCL 205.762) and 

the State Equalized Value or Taxable Value in contention is: 

Filing Fee is: 

$100,000.00 and under 

$125.00 

$100,000.01 to $500,000.00 

$200.00 

$Over $500,000.00 

$300.00 

If the property is NOT residential property (see MCL 205.762) and 

the State Equalized Value or Taxable Value in contention is: 

Filing Fee is: 

$100,000.00 and under 

$250.00 

* Plus $25.00 for each additional parcel, as indicated above. 

If the property is NOT residential property and the State Equalized Value or Taxable Value in dispute is $100,000.01 or greater the 

appeal does not qualify for Small Claims. Therefore, an Entire Tribunal petition must be filed. 

Signature *Required 

Petitioner or Attorney/Authorized Representative’s Signature: 

/s/ 





182,158

310,000



Chingiz Suleymanov

76-24-28-376-039

190,000

143,790

143,790

Page 4

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

DIRECTOR 

LANSING 

PAPER FILING INSTRUCTIONS FOR 

VALUATION/UNCAPPING APPEAL 

Follow these instructions for completing this Small Claims petition form. For questions 

that

Page 5

S

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.

EntireTribunalCaseISPetition.pdfRead complete document text →
Read document text excerpt

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: 

Individual 

Local Unit of Government

First Name

Chingiz

M.I.

Last Name/Company Name

Suleymanov

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

23804 Berg Rd

City or Town

Southfield

State

Michigan

ZIP Code

48033

Telephone Number

2484967303

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

schingiz@yahoo.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]

23804 Berg Rd

Southfield

Michigan

48033

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) 

Taxable Value Only (calculation)

If “Other”, please explain:

Page 2

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA 

DIRECTOR

 

 

Section 6: Valuation Information for Each Parcel under Appeal

Parcel Number:

762428376039

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:

190000

Current Taxable Value as established by the Board of Review:

182158

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

300000

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

143790

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

143790

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.

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/ Chingiz Suleymanov

Payment Information

Amount: 0

Success: False

Message: UNKNOWN

Waiver Code:

Transaction Number: UNKNOWN

Supporting Waiver Documents:

Page 3

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA 

DIRECTOR

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.