Michigan

Civic Plaza Associates, LLC, Arbor Town II, LLC, & 20300 Civic Center Dr, LLC Petitioner Vs. City Of Southfield Respondent

Petitioner: Civic Plaza Associates, LLC, Arbor Town II, LLC, & 20300 Civic Center Dr, LLC
Respondent: City Of Southfield

Case overview

Docket number: 26-001279-TT
Status: Ready Schedule
CaseType: ET Property
Division: ET
County: Oakland
Judge: No judge assigned

Docket history

Line #	Subject	Filer	Line Ref	Enter Date/Post Mark	Fee	Related Item
5	Answer was received	RESP	Not recorded	09/09/2026	Not recorded	Download
Not recorded	Not recorded	Not recorded	Not recorded	Not recorded	Not recorded	Download
4	Proof of service of petition was received.	PET	Not recorded	08/13/2026	Not recorded	Download
Not recorded	Not recorded	Not recorded	Not recorded	Not recorded	Not recorded	Download
3	Petition has been verified	PET	1	08/06/2026	Not recorded	Download
Not recorded	Not recorded	Not recorded	Not recorded	Not recorded	Not recorded	Download
2	Notice of Docket Number ET	Not recorded	Not recorded	08/06/2026	Not recorded	Download
1	A petition was received.	PET	Not recorded	05/22/2026	$675.00	Download
Not recorded	Not recorded	Not recorded	Not recorded	Not recorded	Not recorded	Download

Documents

Answer to Petition and Affirmative Defenses.pdfRead complete document text →

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Page 1

STATE OF MICHIGAN 

DEPARTMENTOF LICENSING & REGULATORY AFFAIRS 

MICHIGAN TAX TRIBUNAL 

 

CIVIC PLAZA ASSOCIATES, LLC, 

ARBOR TOWN II, LLC and 

20300 CIVIC CENTER DR., LLC 

 

 

 

Petitioner, 

 

v 

 

CITY OF SOUTHFIELD, 

 

 

 

Respondent. 

 

 

 

MTT Docket No. 26-001279 

 

_____________________________________________________________________________/ 

 

JEROME P. PESICK (P29039) 

JASON C. LONG (P59244) 

WILLIAMS, WILLIAMS, RATTNER & 

PLUNKETT, P.C. 

Attorneys for Petitioner 

380 N. Old Woodward Avenue, Suite 300 

Birmingham, MI 48009 

(248) 642-0333 

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: 

The Parties 

1. 

Respondent lacks knowledge or information regarding the truth of the allegations 

contained in Paragraph 1 and, therefore, leaves Petitioner to its proofs. 

 

2. 

Respondent admits the allegations in Paragraph 2. 

 

The Subject Property

Page 2

Respondent lacks knowledge or information regarding the truth of the allegations

contained in Paragraph 3 and, therefore, leaves Petitioner to its proofs.

Respondent admits the allegations in Paragraph 4.

Respondent admits the allegations in Paragraph 5.

The 2026 Assessment

Respondent admits the allegations in Paragraph 6.

Respondent denies the allegations in Paragraph 7 as to the taxable value only of

Parcel No.76-24-22-276-020 as the taxable value on the rolls is $2,876,167 not $2,876,157. As

to the remaining allegations in Paragraph 7, Respondent admits the allegations contained therein.

Respondent acknowledges Petitioner’s contention of value but denies that it reflects

the property’s fair market value as of December 31, 2025. In further answer, the assessed, state

equalized and/or taxable values do not exceed permitted amounts, do not exceed the percentage of

true cash value permitted by law, were correctly determined and are based upon correct application

of proper principles, and the values and Respondent’s mode of assessment are non-discriminatory

and constitutional.

Respondent acknowledges Petitioner’s belief as to a dispute in the subject

property’s valuation but denies Petitioner’s contentions of value have merit and further denies

Petitioner is entitled to relief. In further answer, the assessed, state equalized and/or taxable values

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

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

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

10.

Respondent acknowledges the issues raised by Petitioner but denies that those

issues have merit and denies Petitioner is entitled to relief. Respondent admits there is no issue

relative to an addition or loss but denies Petitioner has a right to raise any additional claims at a

later date.

11.

Respondent denies the allegations in Paragraph 11, including subparagraphs (a)-

(d), for the reason that the same are untrue. In further answer, the assessed, state equalized and/or

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

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

principles, and the values and Respondent’s mode of assessment are non-discriminatory and

constitutional.

12.

Respondent admits the subject property’s assessment is uniform but denies it

overestimated the subject property’s value.

Conclusion and Request for Relief

Page 3

13.

Respondent acknowledges the relief requested by Petitioner in the final paragraph

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

WHEREFORE, Respondent, City of Southfield, requests the Tribunal dismiss the 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: September 9, 2026

(248) 731-3089

AFFIRMATIVE DEFENSES

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

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

against Respondent and to support its claim for relief.

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).

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).

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

4

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

Page 5

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EntireTribunalCaseISAnswer.pdfRead complete document text →

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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. 26-001279

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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POS - Petition - Arbor Lofts.pdfRead complete document text →

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Page 1

STATE OF MICHIGAN 

DEPARTMENT OF LICENSING & REGULATORY AFFAIRS 

MICHIGAN TAX TRIBUNAL 

Civic Plaza Associates, LLC, 

Docket No. 26-001279 

Arbor Town II, LLC, and 

Parcel Nos. 

76-24-22-276-020 

20300 Civic Center Dr., LLC, 

76-CF-22-100-001 

76-24-22-276-019 

Petitioners, 

76-24-22-276-021 

v. 

City of Southfield, 

Respondent. 

Jerome P. Pesick (P29039) 

Jason C. Long (P59244) 

WILLIAMS, WILLIAMS, RATTNER 

& PLUNKETT, PC 

380 N. Old Woodward Ave., Ste. 300 

Birmingham, MI 48009 

(248) 642-0333 

Attorneys for Petitioners 

Proof of Service of Petition and Notice of Docket Number

Page 2

Proof of Service of Petition and Notice of Docket Number 

Monica Athanas states that she personally served copies of the Entire Tribunal 

Property Tax Petition, the Notice of Docket Number, and this Proof of Service, on the 

persons listed below, by the means identified below, by placing those documents in 

duly stamped, addressed envelopes, and placing the envelopes in the United States 

mail on August 13, 2026. 

PERSONS SERVED: 

Certified Mail 

First Class Mail 

Clerk 

Clerk 

Secretary of School Board 

City of Southfield 

Oakland County 

Southfield Public Schools 

26000 Evergreen Road 

1200 N Telegraph 

24661 Lahser Rd 

P.O. Box 2055 

Building #12E 

Southfield MI 48033 

Southfield, MI 48037-2055 

Pontiac MI 48341 

Assessor 

Director of Equalization 

State Treasurer 

City of Southfield 

Oakland County 

Michigan Department of Treasury 

26000 Evergreen Road 

250 Elizabeth Lake Rd 

Austin Building 

P.O. Box 2055 

Suite 1000W 

430 W. Allegan 

Southfield, MI 48037-2055 

Pontiac, MI 48341 

Lansing, MI 

48922 

Inga (Mig) 

Monica Athanas

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SubsequentFiling.pdfRead complete document text →

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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: 26-001279

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: POS - Petition - Arbor Lofts

Fee Information

Filing Fee: $ 0.00

Payment Information

Payment: $ 0.00

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Petition - Arbor Lofts Southfield.pdfRead complete document text →

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Page 1

Petition Page 1 

STATE OF MICHIGAN 

DEPARTMENT OF LICENSING & REGULATORY AFFAIRS 

MICHIGAN TAX TRIBUNAL 

 

 

Civic Plaza Associates, LLC, 

 

 

 

Docket No. 26- 

Arbor Town II, LLC, and 

 

 

 

Parcel Nos. 76-24-22-276-020 

20300 Civic Center Dr., LLC, 

 

 

 

 

 

76-CF-22-100-001 

76-24-22-276-019 

Petitioners, 

 

 

 

 

 

 

76-24-22-276-021 

 

 

v. 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

City of Southfield, 

 

 

Respondent. 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Jerome P. Pesick (P29039) 

Jason C. Long (P59244) 

WILLIAMS, WILLIAMS, RATTNER 

& PLUNKETT, PC 

380 N. Old Woodward Ave., Ste. 300 

Birmingham, MI 48009 

(248) 642-0333 

Attorneys for Petitioners 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Entire Tribunal Property Tax Petition 

 

 

Petitioners Civic Plaza Associates, LLC, Arbor Town II, LLC and 20300 Civic 

Center Dr., LLC, by and through their attorneys, Williams Williams Rattner & 

Plunkett, PC, state as follows for their Entire Tribunal Property Tax Petition. 

The Parties 

1. 

Petitioners Civic Plaza Associates, LLC, Arbor Town II, LLC and 20300 

Civic Center Dr., LLC (collectively, “Petitioners”) are Michigan limited liability 

companies with their registered office located at 480 Pierce St Ste 200, Birmingham,

Page 2

Petition Page 2 

MI 48009. Petitioners are related entities that have the same principal ownership. 

2. 

Respondent City of Southfield is a Michigan city with its primary offices 

located at 26000 Evergreen Road, Southfield, MI 48076. 

The Subject Properties 

3. 

Petitioners own properties identified as follows: 

Parcel No. 

Street Address 

76-24-22-276-020 

20300 Civic Center Drive 

76-CF-22-100-001 

20300 Civic Center Drive 

76-24-22-276-019 

20300 Civic Center Drive 

76-24-22-276-021 

Civic Center Drive 

 

They are referred to collectively in this Petition as the “Subject Properties.” 

4. 

The Subject Properties are located in Oakland County and are within 

the Southfield Public School District. 

5. 

Respondent possesses jurisdiction to assess and collect property taxes 

for the Subject Properties. 

The 2026 Assessments 

6. 

For the 2026 tax year, Respondent classified the Subject Properties as 

commercial real property. 

7. 

For the 2026 tax year, Respondent established the Subject Properties’ 

assessments for property taxes in the amounts set forth in paragraph 1 of the 

attached Multiple Parcel Form. 

8. 

Petitioners contend that lawful assessments of the Subject Properties 

for the 2026 tax year cannot exceed the amounts set forth in paragraph 2 of the 

attached Multiple Parcel Form.

Page 3

Petition Page 3 

9. 

The amounts in dispute therefore equal the amounts identified in 

paragraph 3 of the attached Multiple Parcel Form. 

10. 

This Petition presents issues involving the Subject Properties’ valuation 

for assessment purposes. Petitioners do not believe that this Petition presents any 

issues arising out of “additions” or “losses” as the General Property Tax Act, MCL 

211.1 et seq. (the “GPTA”), defines those terms, but reserve their right to assert issues 

involving losses should information supporting such issues become available. 

11. 

The Subject Properties’ 2026 assessments (a) violate the Michigan 

Constitution, the GPTA, and other Michigan law, (b) are based on erroneous 

principles and information, (c) are based on the misapplication of valuation 

principles, and (d) otherwise violate Petitioners’ rights. 

12. 

Petitioners do not assert that the Subject Properties’ 2026 assessments 

are not uniform aside from the lack of uniformity resulting from Respondent 

overestimating the Subject Properties’ values. 

Conclusion and Request for Relief 

 

WHEREFORE, Petitioners respectfully request that this honorable Tribunal 

enter judgment revising the Subject Properties’ 2026 assessments to amounts that do 

not exceed Petitioners’ contentions of value set forth in paragraph 2 of the attached 

Multiple Parcel Form and granting Petitioners all other relief to which they are 

entitled under Michigan law.

Page 4

Petition Page 4 

Respectfully Submitted, 

 

 

 

 

 

 

WILLIAMS WILLIAMS RATTNER 

 

 

 

 

 

& PLUNKETT PC 

 

 

 

 

 

 

 

By: 

/s/ Jerome P. Pesick 

 

 

 

 

 

 

 

 Jerome P. Pesick (P29039) 

 

 

 

 

 

 Jason C. Long (P59244) 

Dated: May 22, 2026 

 

 

Attorneys for Petitioners

Page 5

Multiple Parcel Form Page 1 

STATE OF MICHIGAN 

DEPARTMENT OF LICENSING & REGULATORY AFFAIRS 

MICHIGAN TAX TRIBUNAL 

 

 

Civic Plaza Associates, LLC, 

 

 

 

Docket No. 26- 

Arbor Town II, LLC, and 

 

 

 

Parcel Nos. 76-24-22-276-020 

20300 Civic Center Dr., LLC, 

 

 

 

 

 

76-CF-22-100-001 

76-24-22-276-019 

Petitioners, 

 

 

 

 

 

 

76-24-22-276-021 

 

v. 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

City of Southfield, 

 

 

Respondent. 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Jerome P. Pesick (P29039) 

Jason C. Long (P59244) 

WILLIAMS, WILLIAMS, RATTNER 

& PLUNKETT, PC 

380 N. Old Woodward Ave., Ste. 300 

Birmingham, MI 48009 

(248) 642-0333 

Attorneys for Petitioners 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Entire Tribunal Petition Multiple Parcel Form 

 

 

1. 

The values established for the Subject Properties by Respondent’s 

March 2026 Board of Review are as follows: 

Parcel No. 

True Cash Value 

Assessed Value 

Taxable Value 

76-24-22-276-020 

 6,703,960 

 3,351,980 

 2,876,157 

76-CF-22-100-001 

 473,940 

 236,970 

 169,685 

76-24-22-276-019 

 337,600 

 168,800 

 164,678 

76-24-22-276-021 

 208,340 

 104,170 

 44,540 

Totals: 

 7,723,840 

 3,861,920 

 3,255,060

Page 6

Multiple Parcel Form Page 2 

2. 

Petitioners contend that lawful 2026 assessments for the Subject 

Properties cannot exceed the following amounts: 

Parcel No. 

True Cash Value 

Assessed Value 

Taxable Value 

76-24-22-276-020 

 4,340,000 

 2,170,000 

 2,170,000 

76-CF-22-100-001 

 330,000 

 165,000 

 165,000 

76-24-22-276-019 

 250,000 

 125,000 

 125,000 

76-24-22-276-021 

 80,000 

 40,000 

 40,000 

Totals: 

 5,000,000 

 2,500,000 

 2,500,000 

 

 

3. 

The amounts in dispute for the 2026 tax year are therefore as follows: 

Parcel No. 

True Cash Value 

Assessed Value 

Taxable Value 

76-24-22-276-020

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EntireTribunalCaseISPetition.pdfRead complete document text →

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Page 1

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA 

DIRECTOR

Entire Tribunal Case Information Sheet - Petitioner

MTT DOCKET NO. 

 

Section 1: Petitioner’s Contact Information

Filer type: 

Organization 

Local Unit of Government

First Name

M.I.

Last Name/Company Name

Civic Plaza Associates, LLC, Arbor Town II, LLC, & 20300 Civic 

Center Dr, LLC

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

480 Pierce St Ste 200

City or Town

Birmingham

State

Michigan

ZIP Code

48009

Telephone Number

2486420333

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

jpesick@wwrplaw.com

 

 

Section 2: Attorney/Authorized Representative’s Contact Information

First Name

Jerome

M.I.

P

Last Name

Pesick

Firm Name (if any)

Williams, Williams, Rattner & Plunkett, PC

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

380 N Old Woodward, Ste 300

City or Town

Birmingham

State

Michigan

ZIP Code

48009

Telephone Number

2486420333

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

jpesick@wwrplaw.com

 

Section 3: Issue 

Please designate one: 

Valuation 

 

Section 4: Subject Property Information 

How many parcels are you 

appealing?

4

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

20300 Civic Center Drive

Page 2

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA 

DIRECTOR

Southfield

Michigan

48076

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.)

Yes

 

 

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:

76-24-22-276-020

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:

3351980

Current Taxable Value as established by the Board of Review:

2876157

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

4340000

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

2170000

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

2170000

 

Section 6: Valuation Information for Each Parcel under Appeal

Parcel Number:

76-CF-22-100-001

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:

236970

Page 3

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA

DIRECTOR

Current Taxable Value as established by the Board of Review:

169685

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

330000

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

165000

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

165000

Section 6: Valuation Information for Each Parcel under Appeal

Parcel Number:

76-24-22-276-019

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:

168800

Current Taxable Value as established by the Board of Review:

164678

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

250000

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

125000

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

125000

Section 6: Valuation Information for Each Parcel under Appeal

Parcel Number:

76-24-22-276-021

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:

104170

Current Taxable Value as established by the Board of Review:

44540

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

80000

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

40000

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

40000

Page 4

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA 

DIRECTOR

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

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ET_Notice_of_Docket_Number.2026-08-06_11-15-16.pdfRead complete document text →

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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

Civic Plaza Associates, LLC, Arbor Town II, LLC, & 20300 Civic Center Dr, LLC,

Petitioner,

MICHIGAN TAX TRIBUNAL

MTT Docket No.: 26-001279

City Of Southfield,

Respondent.

NOTICE OF DOCKET NUMBER

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

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

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

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

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

issuance of this notice evidencing the service of the petition.

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

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

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

the notice may result in the dismissal of this case.

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

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

will result in Respondent being placed in default.

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

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

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

or the Tribunal’s rules.

By: Tribunal Clerk

Entered: August 6, 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

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Petition - Arbor Lofts Southfield.pdfRead complete document text →

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Page 1

Petition Page 1 

STATE OF MICHIGAN 

DEPARTMENT OF LICENSING & REGULATORY AFFAIRS 

MICHIGAN TAX TRIBUNAL 

 

 

Civic Plaza Associates, LLC, 

 

 

 

Docket No. 26- 

Arbor Town II, LLC, and 

 

 

 

Parcel Nos. 76-24-22-276-020 

20300 Civic Center Dr., LLC, 

 

 

 

 

 

76-CF-22-100-001 

76-24-22-276-019 

Petitioners, 

 

 

 

 

 

 

76-24-22-276-021 

 

 

v. 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

City of Southfield, 

 

 

Respondent. 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Jerome P. Pesick (P29039) 

Jason C. Long (P59244) 

WILLIAMS, WILLIAMS, RATTNER 

& PLUNKETT, PC 

380 N. Old Woodward Ave., Ste. 300 

Birmingham, MI 48009 

(248) 642-0333 

Attorneys for Petitioners 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Entire Tribunal Property Tax Petition 

 

 

Petitioners Civic Plaza Associates, LLC, Arbor Town II, LLC and 20300 Civic 

Center Dr., LLC, by and through their attorneys, Williams Williams Rattner & 

Plunkett, PC, state as follows for their Entire Tribunal Property Tax Petition. 

The Parties 

1. 

Petitioners Civic Plaza Associates, LLC, Arbor Town II, LLC and 20300 

Civic Center Dr., LLC (collectively, “Petitioners”) are Michigan limited liability 

companies with their registered office located at 480 Pierce St Ste 200, Birmingham,

Page 2

Petition Page 2 

MI 48009. Petitioners are related entities that have the same principal ownership. 

2. 

Respondent City of Southfield is a Michigan city with its primary offices 

located at 26000 Evergreen Road, Southfield, MI 48076. 

The Subject Properties 

3. 

Petitioners own properties identified as follows: 

Parcel No. 

Street Address 

76-24-22-276-020 

20300 Civic Center Drive 

76-CF-22-100-001 

20300 Civic Center Drive 

76-24-22-276-019 

20300 Civic Center Drive 

76-24-22-276-021 

Civic Center Drive 

 

They are referred to collectively in this Petition as the “Subject Properties.” 

4. 

The Subject Properties are located in Oakland County and are within 

the Southfield Public School District. 

5. 

Respondent possesses jurisdiction to assess and collect property taxes 

for the Subject Properties. 

The 2026 Assessments 

6. 

For the 2026 tax year, Respondent classified the Subject Properties as 

commercial real property. 

7. 

For the 2026 tax year, Respondent established the Subject Properties’ 

assessments for property taxes in the amounts set forth in paragraph 1 of the 

attached Multiple Parcel Form. 

8. 

Petitioners contend that lawful assessments of the Subject Properties 

for the 2026 tax year cannot exceed the amounts set forth in paragraph 2 of the 

attached Multiple Parcel Form.

Page 3

Petition Page 3 

9. 

The amounts in dispute therefore equal the amounts identified in 

paragraph 3 of the attached Multiple Parcel Form. 

10. 

This Petition presents issues involving the Subject Properties’ valuation 

for assessment purposes. Petitioners do not believe that this Petition presents any 

issues arising out of “additions” or “losses” as the General Property Tax Act, MCL 

211.1 et seq. (the “GPTA”), defines those terms, but reserve their right to assert issues 

involving losses should information supporting such issues become available. 

11. 

The Subject Properties’ 2026 assessments (a) violate the Michigan 

Constitution, the GPTA, and other Michigan law, (b) are based on erroneous 

principles and information, (c) are based on the misapplication of valuation 

principles, and (d) otherwise violate Petitioners’ rights. 

12. 

Petitioners do not assert that the Subject Properties’ 2026 assessments 

are not uniform aside from the lack of uniformity resulting from Respondent 

overestimating the Subject Properties’ values. 

Conclusion and Request for Relief 

 

WHEREFORE, Petitioners respectfully request that this honorable Tribunal 

enter judgment revising the Subject Properties’ 2026 assessments to amounts that do 

not exceed Petitioners’ contentions of value set forth in paragraph 2 of the attached 

Multiple Parcel Form and granting Petitioners all other relief to which they are 

entitled under Michigan law.

Page 4

Petition Page 4 

Respectfully Submitted, 

 

 

 

 

 

 

WILLIAMS WILLIAMS RATTNER 

 

 

 

 

 

& PLUNKETT PC 

 

 

 

 

 

 

 

By: 

/s/ Jerome P. Pesick 

 

 

 

 

 

 

 

 Jerome P. Pesick (P29039) 

 

 

 

 

 

 Jason C. Long (P59244) 

Dated: May 22, 2026 

 

 

Attorneys for Petitioners

Page 5

Multiple Parcel Form Page 1 

STATE OF MICHIGAN 

DEPARTMENT OF LICENSING & REGULATORY AFFAIRS 

MICHIGAN TAX TRIBUNAL 

 

 

Civic Plaza Associates, LLC, 

 

 

 

Docket No. 26- 

Arbor Town II, LLC, and 

 

 

 

Parcel Nos. 76-24-22-276-020 

20300 Civic Center Dr., LLC, 

 

 

 

 

 

76-CF-22-100-001 

76-24-22-276-019 

Petitioners, 

 

 

 

 

 

 

76-24-22-276-021 

 

v. 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

City of Southfield, 

 

 

Respondent. 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Jerome P. Pesick (P29039) 

Jason C. Long (P59244) 

WILLIAMS, WILLIAMS, RATTNER 

& PLUNKETT, PC 

380 N. Old Woodward Ave., Ste. 300 

Birmingham, MI 48009 

(248) 642-0333 

Attorneys for Petitioners 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Entire Tribunal Petition Multiple Parcel Form 

 

 

1. 

The values established for the Subject Properties by Respondent’s 

March 2026 Board of Review are as follows: 

Parcel No. 

True Cash Value 

Assessed Value 

Taxable Value 

76-24-22-276-020 

 6,703,960 

 3,351,980 

 2,876,157 

76-CF-22-100-001 

 473,940 

 236,970 

 169,685 

76-24-22-276-019 

 337,600 

 168,800 

 164,678 

76-24-22-276-021 

 208,340 

 104,170 

 44,540 

Totals: 

 7,723,840 

 3,861,920 

 3,255,060

Page 6

Multiple Parcel Form Page 2 

2. 

Petitioners contend that lawful 2026 assessments for the Subject 

Properties cannot exceed the following amounts: 

Parcel No. 

True Cash Value 

Assessed Value 

Taxable Value 

76-24-22-276-020 

 4,340,000 

 2,170,000 

 2,170,000 

76-CF-22-100-001 

 330,000 

 165,000 

 165,000 

76-24-22-276-019 

 250,000 

 125,000 

 125,000 

76-24-22-276-021 

 80,000 

 40,000 

 40,000 

Totals: 

 5,000,000 

 2,500,000 

 2,500,000 

 

 

3. 

The amounts in dispute for the 2026 tax year are therefore as follows: 

Parcel No. 

True Cash Value 

Assessed Value 

Taxable Value 

76-24-22-276-020

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.

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Page 1

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA 

DIRECTOR

Entire Tribunal Case Information Sheet - Petitioner

MTT DOCKET NO. 

 

Section 1: Petitioner’s Contact Information

Filer type: 

Organization 

Local Unit of Government

First Name

M.I.

Last Name/Company Name

Civic Plaza Associates, LLC, Arbor Town II, LLC, & 20300 Civic 

Center Dr, LLC

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

480 Pierce St Ste 200

City or Town

Birmingham

State

Michigan

ZIP Code

48009

Telephone Number

2486420333

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

jpesick@wwrplaw.com

 

 

Section 2: Attorney/Authorized Representative’s Contact Information

First Name

Jerome

M.I.

P

Last Name

Pesick

Firm Name (if any)

Williams, Williams, Rattner & Plunkett, PC

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

380 N Old Woodward, Ste 300

City or Town

Birmingham

State

Michigan

ZIP Code

48009

Telephone Number

2486420333

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

jpesick@wwrplaw.com

 

Section 3: Issue 

Please designate one: 

Valuation 

 

Section 4: Subject Property Information 

How many parcels are you 

appealing?

4

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

20300 Civic Center Drive

Page 2

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA 

DIRECTOR

Southfield

Michigan

48076

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.)

Yes

 

 

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:

76-24-22-276-020

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:

3351980

Current Taxable Value as established by the Board of Review:

2876157

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

4340000

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

2170000

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

2170000

 

Section 6: Valuation Information for Each Parcel under Appeal

Parcel Number:

76-CF-22-100-001

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:

236970

Page 3

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA

DIRECTOR

Current Taxable Value as established by the Board of Review:

169685

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

330000

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

165000

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

165000

Section 6: Valuation Information for Each Parcel under Appeal

Parcel Number:

76-24-22-276-019

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:

168800

Current Taxable Value as established by the Board of Review:

164678

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

250000

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

125000

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

125000

Section 6: Valuation Information for Each Parcel under Appeal

Parcel Number:

76-24-22-276-021

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:

104170

Current Taxable Value as established by the Board of Review:

44540

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

80000

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

40000

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

40000

Page 4

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA 

DIRECTOR

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

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.

Civic Plaza Associates, LLC, Arbor Town II, LLC, & 20300 Civic Center Dr, LLC Petitioner Vs. City Of Southfield Respondent

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