Record Finder / 26-001434-TT
Michigan
Crescent Academy Petitioner Vs. City Of Southfield Respondent
- Petitioner
- Crescent Academy
- Respondent
- City Of Southfield
Case overview
- Docket number
- 26-001434-TT
- Status
- Default Petitioner
- 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 |
|---|---|---|---|---|---|---|
| 9 | Proof of Service of Misc Documents was received. | Not recorded | Not recorded | 09/15/2026 | Not recorded | Download |
| Not recorded | Not recorded | Not recorded | Not recorded | Not recorded | Not recorded | Download |
| 8 | Response to Order - Petition | PET | 6 | 09/04/2026 | $150.00 | Download |
| 7 | Petition has been verified | PET | 1 | 08/21/2026 | Not recorded | Download |
| Not recorded | Not recorded | Not recorded | Not recorded | Not recorded | Not recorded | Download |
| 6 | Order Holding Party in Default | Not recorded | Not recorded | 08/21/2026 | Not recorded | Download |
| 5 | Answer was received | RESP | Not recorded | 08/19/2026 | Not recorded | Download |
| Not recorded | Not recorded | Not recorded | Not recorded | Not recorded | Not recorded | Download |
| 4 | Notice of Docket Number ET | Not recorded | Not recorded | 08/12/2026 | Not recorded | Download |
| 3 | Proof of service of petition was received. | Not recorded | Not recorded | 06/11/2026 | Not recorded | Download |
| Not recorded | Not recorded | Not recorded | Not recorded | Not recorded | Not recorded | Download |
| 2 | Proof of service of petition was received. | Not recorded | Not recorded | 06/11/2026 | Not recorded | Download |
| Not recorded | Not recorded | Not recorded | Not recorded | Not recorded | Not recorded | Download |
| 1 | A petition was received. | PET | Not recorded | 05/26/2026 | $250.00 | Download |
| Not recorded | Not recorded | Not recorded | Not recorded | Not recorded | Not recorded | Download |
Documents
ET Proof of Service 9.11.26.pdfRead complete document text →
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STATE OF MICHIGAN GRETCHEN WHITMER DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS MARLON I. BROWN, DPA GOVERNOR DIRECTOR Crescent Academy , MICHIGAN TAX TRIBUNAL Petitioner(s) Vv MTT Docket No. 26-001434-TT City of Southfield ; Respondent(s) PROOF OF SERVICE Robert J. Gavin states that on 9/11/2026 he/she [Name of person serving/mailing petition] [date of service] served a copy of the Petition relative to the above-captioned matter upon: [Provide name and address of the party/people being served] Kelsea M. Melcher Hallahan & Associates, P.C. 1750 S. Telegraph Rd., Suite 202 Bloomfield Hills, MI 48302 Lldio. [Signature of pga who is serving/mailing copy] Robert J. Gavin [Print/type name of person serving/mailing copy] MICHIGAN TAX TRIBUNAL - 611 W. OTTAWA ST., LANSING, MI 48933 - 517-335-9760 PO BOX 30232, LANSING, MI 48909 - Other Carriers: 2407 N GRAND RIVER AVE, LANSING, Mi 48906
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SubsequentFiling.pdfRead complete document text →
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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: 26-001434 Is this case currently pending in the Small Claims Division? No Party Filing Document Petitioner Files Document Type: Proof of Service: Misc Documents Attachment File Name: ET Proof of Service 9.11.26 Fee Information Filing Fee: $ 0.00 Payment Information Payment: $ 0.00
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26-001434.pdfRead complete document text →
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C2 $150.00 STATE OF MICHIGAN -L 09/08/26 GRETCHEN WHITMER DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS MARLON I. BROWN, DPA GOVERNOR LANSING DIRECTOR Crescent Academy , MICHIGAN TAX TRIBUNAL Petitioner(s) MTT Docket No. 26-001434 City of Southfield Respondent(s) ENTIRE TRIBUNAL PROPERTY TAX PETITION 1. Property Parcel No: 76-24-22-151-013 (If more than one parcel is at issue, attach a completed Multiple Parcel Petition Form addressing all other parcels at issue.) 2. The property identified above is X real __ personal. 3: If more than one parcel of real property is under appeal, are the properties contiguous? ___ Yes No. (If no, separate Petitions are required for each non- contiguous parcel.) 4, Are all of the parcels of personal property located on a parcel of real property under appeal? ___ Yes __ No. (If no, separate Petitions are required for each parcel of personal property not located on a parcel of real property under appeal.) 5. If parcels of personal property are under appeal, when were the personal property statements filed by parcel number (attach additional page if necessary): N/A 6. The property identified above is classified as Commercial
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MTT Docket No. 26-001434 Page 2 of 4 8. If a protest was required and no protest was made, list the separate and specific facts upon which Petitioner relies to invoke the Tribunal’s authority over the assessment or assessments at issue (attach additional page if necessary): N/A 9. If the appeal was not submitted by the deadline for the filing of an appeal for the classification or classifications of the properties at issue (i.e., May 31 or July 31 of the tax year involved), list the separate and specific facts upon which Petitioner relies to invoke the Tribunal’s authority over the assessment or assessments at issue (attach additional page if necessary): N/A 10. The property or properties at issue are located in Oakland County. The property or properties’ address is: 26200 Lahser Road Southfield, MI 48033 11. The assessment or assessments at issue were established by the (applicable focal governmental unit): City of Southfield 12. Petitioner's legal residence or principal office address is; 26200 Lahser Road Southfield, MI 48033 13. This appeal involves issues relating to the (check all that are applicable): the property or properties’ true cash and taxable values the property or properties’ taxable value only If the property or properties’ taxable value is at issue, is there a dispute as to the value of an addition or loss? __ Yes __No uniformity of the property or properties’ assessment X the property or the properties’ exemption from ad valorem taxation
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MTT Docket No. 26-001434 Page 3 of 4 15. If more than the current tax year is being appealed, fist the separate and specific facts upon which Petitioner relies to invoke the Tribunal's authority over the prior tax year or vears (attach additional page if necessary). N/A 16. 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 $4,285,160 $2,142,580 $1,486,257 17. Petitioner contends that the values for the property identified above are: Tax Year True Cash Value State Equalized Value Taxable Value 2026 $4,285,160 $2,142,580 $1,486,257 18. The values in dispute for the property identified above are: Tax Year True Cash Value State Equalized Value Taxable Value 2026 $4,286,160 $2,142,580 $992,704 19. Petitioner requests the following relief (attach additional page if necessary): Partial exemption of taxes, specifically state education tax and local school operating millage.
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MTT Docket No. 26-001434i:: Page 4 of 4 ’ Signature of Petitioner's Authorized Representative or, if none, Petitioner: /Robert J. Gavin/ Printed Name of Petitioner's Authorized Representative or, if none, Petitioner: Robert J. Gavin Email
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B
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ET Petition (Crescent Academy) - signed.pdfRead complete document text →
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v STATE OF MICHIGAN GRETCHEN WHITMER DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS MARLON I. BROWN, DPA GOVERNOR DIRECTOR LANSING _____________________________, MICHIGAN TAX TRIBUNAL Petitioner(s) MTT Docket No. _____________________________, Respondent(s) ENTIRE TRIBUNAL PROPERTY TAX PETITION 1. Property Parcel No: _____________________________________________ (If more than one parcel is at issue, attach a completed Multiple Parcel Petition Form addressing all other parcels at issue.) 2. The property identified above is ___real ___personal. 3. If more than one parcel of real property is under appeal, are the properties contiguous? ___Yes ___No. (If no, separate Petitions are required for each non- contiguous parcel.) 4. Are all of the parcels of personal property located on a parcel of real property under appeal? ___Yes ___No. (If no, separate Petitions are required for each parcel of personal property not located on a parcel of real property under appeal.) 5. If parcels of personal property are under appeal, when were the personal property statements filed by parcel number (attach additional page if necessary): 6. The property identified above is classified as _________________________ 7. If the assessment or assessments at issue were protested, the protest was made to Respondent’s ___ March ___ July ___December Board of Review. 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 Crescent Academy City of Southfield 76-24-22-151-013 X N/A Commercial
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MTT Docket No. _________________ Page 2 of 4 8. If a protest was required and no protest was made, list the separate and specific facts upon which Petitioner relies to invoke the Tribunal’s authority over the assessment or assessments at issue (attach additional page if necessary): 9. If the appeal was not submitted by the deadline for the filing of an appeal for the classification or classifications of the properties at issue (i.e., May 31 or July 31 of the tax year involved), list the separate and specific facts upon which Petitioner relies to invoke the Tribunal’s authority over the assessment or assessments at issue (attach additional page if necessary): 10. The property or properties at issue are located in _______________County. The property or properties’ address is: 11. The assessment or assessments at issue were established by the (applicable local governmental unit): ________________________________________ 12. Petitioner’s legal residence or principal office address is: 13. This appeal involves issues relating to the (check all that are applicable): ________the property or properties’ true cash and taxable values ________the property or properties’ taxable value only If the property or properties’ taxable value is at issue, is there a dispute as to the value of an addition or loss? ___ Yes ___No ________uniformity of the property or properties’ assessment ________the property or the properties’ exemption from ad valorem taxation under MCL ______ 14. The tax year(s) at issue are: _______________________________________ N/A N/A Oakland 26200 Lahser Road Southfield, MI 48033 City of Southfield 26200 Lahser Road Southfield, MI 48033 X 380.503(9) 2026
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MTT Docket No. _________________ Page 3 of 4 15. If more than the current tax year is being appealed, list the separate and specific facts upon which Petitioner relies to invoke the Tribunal’s authority over the prior tax year or years (attach additional page if necessary): 16. 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 17. Petitioner contends that the values for the property identified above are: Tax Year True Cash Value State Equalized Value Taxable Value 18. The values in dispute for the property identified above are: Tax Year True Cash Value State Equalized
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__
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EntireTribunalCaseISPetition.pdfRead complete document text →
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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 Crescent Academy Home Address (No., Street, P.O. Box or Rural Route) 26200 Lahser Road City or Town Southfield State Michigan ZIP Code 48033 Telephone Number 2482816471 E-mail Address (do not enter unless you want MTT to send all correspondence via e-mail) lcarpenter@charterschoolpartners.com Section 2: Attorney/Authorized Representative’s Contact Information First Name Robert M.I. J Last Name Gavin Firm Name (if any) Shifman & Carlson, P.C. Address (No., Street, P.O. Box or Rural Route) 33533 W 12 Mile Road Suite 295 City or Town Farmington Hills State Michigan ZIP Code 48331 Telephone Number 2484060620 E-mail Address (do not enter unless you want MTT to send all correspondence via e-mail) rgavin@shifmancarlsonlaw.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] 26200 Lahser Southfield
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STATE OF MICHIGAN GRETCHEN WHITMER GOVERNOR DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS LANSING MARLON I. BROWN, DPA DIRECTOR 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) Other (please explain) If “Other”, please explain: The property's partial exemption from ad valorem taxation under MCL 380.503(9). Section 6: Valuation Information for Each Parcel under Appeal Parcel Number: 762422151013 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: 2142580 Current Taxable Value as established by the Board of Review: 1486257 What do you believe is the fair market value (also known as True Cash Value)? 4285160 Multiply the True Cash Value by 50% and enter here. This is your contention of Assessed Value (also known as State Equalized Value). 2142580 If you belive the Taxable Value differs from your contention of Assessed Value, enter your contention of Taxable Value. 1486257 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.
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STATE OF MICHIGAN GRETCHEN WHITMER GOVERNOR DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS LANSING MARLON I. BROWN, DPA DIRECTOR A fee of $250.00 is required for the filing of a Special Assessment Appeal. A fee of $250.00 is required for the filing of an Equalization Tax Appeal. A fee of $250.00 is required for the filing of a Non-Property Tax Appeal. A fee of $150.00 is required for the filing of a Classification Tax Appeal Electronic Signature *Typing your name below will serve as your signature Petitioner or Attorney/Authorized Representative’s Signature: /s/ Robert J. Gavin Payment Information Amount: 250 Success: True Message: "" Waiver Code: Transaction Number: 26052686953503 Supporting Waiver Documents:
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Order_Holding_Party_in_Default.2026-08-21_13-43-42.pdfRead complete document text →
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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 Crescent Academy, Petitioner, MICHIGAN TAX TRIBUNAL ENTIRE TRIBUNAL v MTT Docket No. 26-001434 City Of Southfield, Respondent. ORDER OF DEFAULT The Tribunal has reviewed the file in the above-captioned case and finds that: Petitioner failed to file a complete petition. See TTR 233. Tribunal rules and information on Entire Tribunal petitions can be found on our website at www.michigan.gov/taxtrib. Further, although you paid a filing fee, it is not clear that the full required filing fee has been paid, as the petition does not provide the required contentions of value. As such, Petitioner must file an amended petition and pay the remainder of the filing fee, if any, within 14 days of the entry of this order. Unfortunately, the payment may not be made via e-filing. The amended petition shall note the docket number assigned by the Tribunal. Therefore, IT IS ORDERED that Petitioner is HELD IN DEFAULT. IT IS FURTHER ORDERED that the defaulted party shall cure the default, as indicated above, within 14 days of the entry of this order.1 Failure to comply with this order will result in the defaulted party being required to file a motion to set aside the default (with appropriate filing fee). By: /s/ Patricia L. Halm 1 “A submission by mail is considered filed on the date indicated by the United States Postal Service postmark on the envelope containing the submission. A submission without a postmark or with an illegible postmark is considered filed on the date the submission is received by the tribunal. A submission by commercial delivery service is considered filed on the date the submission is given to the commercial service for delivery to the tribunal as indicated by the receipt date on the package containing the submission. A submission by personal service is considered filed on the date the submission is received. A submission through the tribunal’s e-filing system by 11:59 p.m. on a business day is considered filed on that business day. A submission by email to the email address designated by the tribunal by 11:59 p.m. on a business day is considered filed on that business day. A submission on a Saturday, a Sunday, or a holiday is considered filed on the following business day, as provided by section 35a of the tax tribunal act, MCL 205.735a.” TTR 225(5).
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MTT Docket No. 26-001434 Page 2 of 2 Entered: August 21, 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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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 Crescent Academy, Petitioner, MICHIGAN TAX TRIBUNAL ENTIRE TRIBUNAL v MTT Docket No. 26-001434 City Of Southfield, Respondent. ORDER OF DEFAULT The Tribunal has reviewed the file in the above-captioned case and finds that: Petitioner failed to file a complete petition. See TTR 233. Tribunal rules and information on Entire Tribunal petitions can be found on our website at www.michigan.gov/taxtrib. Further, although you paid a filing fee, it is not clear that the full required filing fee has been paid, as the petition does not provide the required contentions of value. As such, Petitioner must file an amended petition and pay the remainder of the filing fee, if any, within 14 days of the
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M
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Answer_Crescent Academy_FINAL.pdfRead complete document text →
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STATE OF MICHIGAN DEPARTMENT OF LICENSING & REGULATORY AFFAIRS MICHIGAN TAX TRIBUNAL Crescent Academy, Petitioner, v City of Southfield, Respondent. MTT Docket No. 26-001434 Parcel No. 76-24-22-151-013 _____________________________________________________________________________/ ROBERT J. GAVIN SHIFMAN & CARLSON, P.C. Attorney for Petitioner 33533 W. 12 Mile Road, Suite 295 Farmington Hills, MI 48331 (248) 406-0620 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 admits the allegations in Paragraph 1. 2. Respondent admits the allegations in Paragraph 2. 3. Respondent neither admits nor denies Paragraph 3 as no allegations are set forth and, thus, no responsive pleading is required.
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2 4. Respondent neither admits nor denies Paragraph 4 as no allegations are set forth and, thus, no responsive pleading is required. 5. Respondent admits no parcels of personal property have been identified as under appeal. 6. Respondent admits the allegations in Paragraph 6. 7. Respondent neither admits nor denies Paragraph 7 as no allegations are set forth and, thus, no responsive pleading is required. 8. Respondent neither admits nor denies the necessity of a protest to the Board of Review as the General Property Tax Act speaks for itself. 9. Respondent neither admits nor denies the timeliness of Petitioner’s appeal as the General Property Tax Act and Petitioner’s Petition speak for themselves. 10. Respondent admits the allegations in Paragraph 10. 11. Respondent admits the allegations in Paragraph 11. 12. Respondent lacks the information and knowledge necessary to respond to the truth of the allegations set forth in Paragraph 12 and, therefore, leaves Petitioner to its proofs. 13. Respondent acknowledges the issues raised by Petitioner in Paragraph 13 but denies that Petitioner’s claims have merit, denies that the subject property is entitled to exemption, and further denies that Petitioner is entitled to any relief. 14. Respondent acknowledges Petitioner’s belief as to an issue with the 2026 tax year but denies any issue with said year. 15. Respondent admits only the 2026 tax year has been identified as under appeal.
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3 16. 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 $4,285,160 $2,142,580 $1,486,257 17. Respondent contends that the values for the property identified above are: Tax Year True Cash Value State Equalized Value Taxable Value 2026 $4,285,160 $2,142,580 $1,486,257 18. The values in dispute for the property identified above are: Tax Year True Cash Value State Equalized Value Taxable Value 2026 $0 $0 $0 19. Respondent acknowledges the relief requested by Petitioner via Paragraph 19 but denies that Petitioner is entitled to such relief for the reasons set forth above. 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, the subject property is not entitled to exemption in whole or in part, and the values and Respondent’s mode of assessment are non-discriminatory and constitutional. 20. Respondent denies the allegations in Paragraph 20. WHEREFORE, Respondent, City of Southfield, requests the Tribunal dismiss the Petition, affirm Respondent’s
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4 HALL
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EntireTribunalCaseISAnswer.pdfRead complete document text →
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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. 26-001434 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. Last Name Hallahan 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 Telephone Number 248-731-3089 E-mail Address (do not enter unless you want MTT to send all correspondence via e-mail) mtt@hallahanlaw.com Electronic Signature *Typing your name below will serve as your signature Respondent or Authorized Attorney/Representative’s Signature: /s/Kelsea M. Melcher /s/
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ET_Notice_of_Docket_Number.2026-08-12_16-56-38.pdfRead complete document text →
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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 Crescent Academy, Petitioner, MICHIGAN TAX TRIBUNAL v MTT Docket No.: 26-001434 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 12, 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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STATE OF MICHIGAN GRETCHEN WHITMER DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS MARLON |. BROWN, DPA GOVERNOR LANSING DIRECTOR Crescent Academy : MICHIGAN TAX TRIBUNAL Petitioner(s) id MTT Docket No.26-001434-TT City of Southfield Respondent(s) PROOF OF SERVICE FOR PROPERTY TAX PETITION *To be filed after the Tribunal issues the Notice of Docket Number* Robert J. Gavin states that on 6/5/2026 he/she [Name of person serving/mailing petition] [date of service] served a copy of the Petition relative to the above-captioned matter upon: [Provide name and address of the following entities] 1. Assessor (via certified mail): Justin Prybylski 26000 Evergreen Road, P.O. Box 2055, Southfield, MI 48037-2055 2. City Clerk or Township Supervisor/Clerk (via certified mail): Gabi Grossbard 26000 Evergreen Road, P.O. Box 2055, Southfield, MI 48037-2055 3. County Equalization Director (via first class mail or personal service): Michael Lohmeier 250 Elizabeth Lake Road, Suite 1000 W, Pontiac, MI 48341 4. County Clerk (via first class mail or personal service): Lisa Brown 1200 North Telegraph Road, Building 12E, Pontiac, MI 48341 5. Secretary of the local school board (via first class mail or personal service): Yvette Ware-DeVaull 24661 Lahser Road, Southfield, MI, 48033 6. State Treasurer (via first class mail): Michigan Department of Treasury, State Treasurer 430 W. Allegan ing, MI 48922 Robert J. Gavin on who is serving/mailing copy] [Print/type name of person serving/mailing copy] MICHIGAN TAX TRIBUNAL - 611 W. OTTAWA ST., LANSING, MI 48933 - 517-335-9760 PO BOX 30232, LANSING, MI 48909 - Other Carriers: 2407 N. GRAND RIVER AVE., LANSING, MI 48906 WITT
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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: 26-001434 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: Proof of Service of Petition Fee Information Filing Fee: $ 0.00 Payment Information Payment: $ 0.00
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STATE OF MICHIGAN GRETCHEN WHITMER DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS MARLON |. BROWN, DPA GOVERNOR LANSING DIRECTOR Crescent Academy : MICHIGAN TAX TRIBUNAL Petitioner(s) id MTT Docket No.26-001434-TT City of Southfield Respondent(s) PROOF OF SERVICE FOR PROPERTY TAX PETITION *To be filed after the Tribunal issues the Notice of Docket Number* Robert J. Gavin states that on 6/5/2026 he/she [Name of person serving/mailing petition] [date of service] served a copy of the Petition relative to the above-captioned matter upon: [Provide name and address of the following entities] 1. Assessor (via certified mail): Justin Prybylski 26000 Evergreen Road, P.O. Box 2055, Southfield, MI 48037-2055 2. City Clerk or Township Supervisor/Clerk (via certified mail): Gabi Grossbard 26000 Evergreen Road, P.O. Box 2055, Southfield, MI 48037-2055 3. County Equalization Director (via first class mail or personal service): Michael Lohmeier 250 Elizabeth Lake Road, Suite 1000 W, Pontiac, MI 48341 4. County Clerk (via first class mail or personal service): Lisa Brown 1200 North Telegraph Road, Building 12E, Pontiac, MI 48341 5. Secretary of the local school board (via first class mail or personal service): Yvette Ware-DeVaull 24661 Lahser Road, Southfield, MI, 48033 6. State Treasurer (via first class mail): Michigan Department of Treasury, State Treasurer 430 W. Allegan ing, MI 48922 Robert J. Gavin on who is serving/mailing copy] [Print/type name of person serving/mailing copy] MICHIGAN TAX TRIBUNAL - 611 W. OTTAWA ST., LANSING, MI 48933 - 517-335-9760 PO BOX 30232, LANSING, MI 48909 - Other Carriers: 2407 N. GRAND RIVER AVE., LANSING, MI 48906 WITT
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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: 26-001434 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: Proof of Service of Petition Fee Information Filing Fee: $ 0.00 Payment Information Payment: $ 0.00
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v STATE OF MICHIGAN GRETCHEN WHITMER DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS MARLON I. BROWN, DPA GOVERNOR DIRECTOR LANSING _____________________________, MICHIGAN TAX TRIBUNAL Petitioner(s) MTT Docket No. _____________________________, Respondent(s) ENTIRE TRIBUNAL PROPERTY TAX PETITION 1. Property Parcel No: _____________________________________________ (If more than one parcel is at issue, attach a completed Multiple Parcel Petition Form addressing all other parcels at issue.) 2. The property identified above is ___real ___personal. 3. If more than one parcel of real property is under appeal, are the properties contiguous? ___Yes ___No. (If no, separate Petitions are required for each non- contiguous parcel.) 4. Are all of the parcels of personal property located on a parcel of real property under appeal? ___Yes ___No. (If no, separate Petitions are required for each parcel of personal property not located on a parcel of real property under appeal.) 5. If parcels of personal property are under appeal, when were the personal property statements filed by parcel number (attach additional page if necessary): 6. The property identified above is classified as _________________________ 7. If the assessment or assessments at issue were protested, the protest was made to Respondent’s ___ March ___ July ___December Board of Review. 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 Crescent Academy City of Southfield 76-24-22-151-013 X N/A Commercial
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MTT Docket No. _________________ Page 2 of 4 8. If a protest was required and no protest was made, list the separate and specific facts upon which Petitioner relies to invoke the Tribunal’s authority over the assessment or assessments at issue (attach additional page if necessary): 9. If the appeal was not submitted by the deadline for the filing of an appeal for the classification or classifications of the properties at issue (i.e., May 31 or July 31 of the tax year involved), list the separate and specific facts upon which Petitioner relies to invoke the Tribunal’s authority over the assessment or assessments at issue (attach additional page if necessary): 10. The property or properties at issue are located in _______________County. The property or properties’ address is: 11. The assessment or assessments at issue were established by the (applicable local governmental unit): ________________________________________ 12. Petitioner’s legal residence or principal office address is: 13. This appeal involves issues relating to the (check all that are applicable): ________the property or properties’ true cash and taxable values ________the property or properties’ taxable value only If the property or properties’ taxable value is at issue, is there a dispute as to the value of an addition or loss? ___ Yes ___No ________uniformity of the property or properties’ assessment ________the property or the properties’ exemption from ad valorem taxation under MCL ______ 14. The tax year(s) at issue are: _______________________________________ N/A N/A Oakland 26200 Lahser Road Southfield, MI 48033 City of Southfield 26200 Lahser Road Southfield, MI 48033 X 380.503(9) 2026
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MTT Docket No. _________________ Page 3 of 4 15. If more than the current tax year is being appealed, list the separate and specific facts upon which Petitioner relies to invoke the Tribunal’s authority over the prior tax year or years (attach additional page if necessary): 16. 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 17. Petitioner contends that the values for the property identified above are: Tax Year True Cash Value State Equalized Value Taxable Value 18. The values in dispute for the property identified above are: Tax Year True Cash Value State Equalized
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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 Crescent Academy Home Address (No., Street, P.O. Box or Rural Route) 26200 Lahser Road City or Town Southfield State Michigan ZIP Code 48033 Telephone Number 2482816471 E-mail Address (do not enter unless you want MTT to send all correspondence via e-mail) lcarpenter@charterschoolpartners.com Section 2: Attorney/Authorized Representative’s Contact Information First Name Robert M.I. J Last Name Gavin Firm Name (if any) Shifman & Carlson, P.C. Address (No., Street, P.O. Box or Rural Route) 33533 W 12 Mile Road Suite 295 City or Town Farmington Hills State Michigan ZIP Code 48331 Telephone Number 2484060620 E-mail Address (do not enter unless you want MTT to send all correspondence via e-mail) rgavin@shifmancarlsonlaw.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] 26200 Lahser Southfield
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STATE OF MICHIGAN GRETCHEN WHITMER GOVERNOR DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS LANSING MARLON I. BROWN, DPA DIRECTOR 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) Other (please explain) If “Other”, please explain: The property's partial exemption from ad valorem taxation under MCL 380.503(9). Section 6: Valuation Information for Each Parcel under Appeal Parcel Number: 762422151013 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: 2142580 Current Taxable Value as established by the Board of Review: 1486257 What do you believe is the fair market value (also known as True Cash Value)? 4285160 Multiply the True Cash Value by 50% and enter here. This is your contention of Assessed Value (also known as State Equalized Value). 2142580 If you belive the Taxable Value differs from your contention of Assessed Value, enter your contention of Taxable Value. 1486257 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.
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STATE OF MICHIGAN GRETCHEN WHITMER GOVERNOR DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS LANSING MARLON I. BROWN, DPA DIRECTOR A fee of $250.00 is required for the filing of a Special Assessment Appeal. A fee of $250.00 is required for the filing of an Equalization Tax Appeal. A fee of $250.00 is required for the filing of a Non-Property Tax Appeal. A fee of $150.00 is required for the filing of a Classification Tax Appeal Electronic Signature *Typing your name below will serve as your signature Petitioner or Attorney/Authorized Representative’s Signature: /s/ Robert J. Gavin Payment Information Amount: 250 Success: True Message: "" Waiver Code: Transaction Number: 26052686953503 Supporting Waiver Documents:
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