Daniel Zuckerbrod, Petitioner Vs. City Of Southfield, Respondent

Page 1

STATE OF MICHIGAN

 

GRETCHEN WHITMER 

GOVERNOR 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

LANSING

MARLON I. BROWN, DPA 

DIRECTOR 

 

 

MICHIGAN TAX TRIBUNAL · 611 W. OTTAWA ST., LANSING, MI 48933 · 517-335-9760 

PO BOX 30232, LANSING, MI 48909 · Other Carriers: 2407 N. GRAND RIVER AVE., LANSING, MI 48906 

Daniel Zuckerbrod, 

MICHIGAN TAX TRIBUNAL 

 

Petitioner, 

 

 

v 

 

MTT Docket No. 24-004053 

 

City of Southfield, 

 

Presiding Judge 

Respondent. 

 

Marcus L. Abood 

 

 

ORDER VACATING THE DENIAL OF THE MARCH 23, 2026 JOINT STIPULATION 

FOR ENTRY OF CONSENT JUDGMENT 

 

ORDER GRANTING JOINT STIPULATION FOR ENTRY OF CONSENT JUDGMENT 

 

CONSENT JUDGMENT 

 

On March 23, 2026, the Tribunal issued an order denying the parties Amended 

Stipulation filed on March 20, 2026. The Tribunal’s order erred as the parties’ 

Stipulation agreed to withdraw the 2024 tax year. 

 

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

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

Therefore, 

 

IT IS ORDERED that the Tribunal’s March 23, 2026 Order Denying Joint Stipulation for 

Entry of Consent Judgment is VACATED. 

 

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

including all attachments, terms and conditions is GRANTED and ADOPTED, unless 

otherwise indicated. 

 

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

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

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

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

 

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

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

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

Page 2

M

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Page 1

vs 

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON |. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

Daniel Zuckerbrod 

, 

MICHIGAN TAX TRIBUNAL 

Petitioner(s) 

\ 

MTT Docket No. 24-004053 

City of Southfield 

fi 

Respondent(s) 

STIPULATION FOR ENTRY OF CONSENT JUDGMENT 

(VALUATION) 

1. 

The subject property is in Oakland 

County. 

2. 

Parcel Number: 76-24-24-305-010 

. 

(If more than one parcel is at issue, attach a completed Multiple Parcel Stipulation 

Form addressing all other parcels at issue.) 

3. 

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

of Review are: 

Tax year 

Assessed Value (AV) 

| Taxable Value (TV) 

2025 

$531,390 

$454,263 

4. 

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

settlement purposes are: 

Tax year 

True Cash Value 

AV 

TV 

2025 

$1,022,490 

$511,245 

$413,976 

5. 

If the stipulated TV does not equal the prior year TV multiplied by the applicable 

inflation rate multiplier, explain why (e.g., transfer of ownership, additions, losses, 

omitted property etc.) 

to that property previously assessed as well as to the amount of said additions. 

6. 

List any special terms or conditions being proposed by the parties that would affect 

the execution of a Consent Judgment including, but not limited to, the joint payment 

of the refund, the waiver of interest, etc. (attach additional page if necessary): 

The parties agree that the stipulation regarding the subject property's assessed and taxable values is strictly 

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

Page 2

MTT Docket No. 24-004053 

Page 2 of 2 

for settlement purposes only only for the years involved and for no other purpose 

whatsoever. Petitioner hereby waives interest attributable to the

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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

Daniel Zuckerbrod, 

Petitioner,

 MICHIGAN TAX TRIBUNAL

 ENTIRE TRIBUNAL

v

 MTT Docket No. 24-004053

City Of Southfield,

Respondent.

ORDER DENYING JOINT STIPULATION FOR ENTRY OF CONSENT JUDGMENT

The Tribunal has reviewed the case file and the stipulation, filed on March 20, 2026, 

and finds that: the parties have failed to provide the values, as established by 

Respondent’s Board of Review, for all tax years at issue. Therefore,

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

DENIED.

IT IS FURTHER ORDERED that this case shall remain on the previously-scheduled 

Prehearing General Call and a Prehearing Conference will be scheduled accordingly.

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

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

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

of this order, no additional filing fee is required.

By _____________________________

 

 Marcus L. Abood, Tribunal Member

Entered: March 23, 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,

Page 3

STATE

Page 4

STA

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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 

Daniel Zuckerbrod, 

MICHIGAN TAX TRIBUNAL 

 

Petitioner, 

 

 

v 

 

MTT Docket No. 24-004053 

 

City of Southfield, 

 

Presiding Judge 

Respondent. 

 

Marcus L. Abood 

 

 

ORDER VACATING THE DENIAL OF THE MARCH 23, 2026 JOINT STIPULATION 

FOR ENTRY OF CONSENT JUDGMENT 

 

ORDER GRANTING JOINT STIPULATION FOR ENTRY OF CONSENT JUDGMENT 

 

CONSENT JUDGMENT 

 

On March 23, 2026, the Tribunal issued an order denying the parties Amended 

Stipulation filed on March 20, 2026. The Tribunal’s order erred as the parties’ 

Stipulation agreed to withdraw the 2024 tax year. 

 

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

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

Therefore, 

 

IT IS ORDERED that the Tribunal’s March 23, 2026 Order Denying Joint Stipulation for 

Entry of Consent Judgment is VACATED. 

 

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

including all attachments, terms and conditions is GRANTED and ADOPTED, unless 

otherwise indicated. 

 

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

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

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

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

 

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

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

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

Page 2

M

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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

Daniel Zuckerbrod, 

Petitioner,

 MICHIGAN TAX TRIBUNAL

 ENTIRE TRIBUNAL

v

 MTT Docket No. 24-004053

City Of Southfield,

Respondent.

ORDER DENYING JOINT STIPULATION FOR ENTRY OF CONSENT JUDGMENT

The Tribunal has reviewed the case file and the stipulation, filed on March 20, 2026, 

and finds that: the parties have failed to provide the values, as established by 

Respondent’s Board of Review, for all tax years at issue. Therefore,

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

DENIED.

IT IS FURTHER ORDERED that this case shall remain on the previously-scheduled 

Prehearing General Call and a Prehearing Conference will be scheduled accordingly.

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

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

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

of this order, no additional filing fee is required.

By _____________________________

 

 Marcus L. Abood, Tribunal Member

Entered: March 23, 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,

Page 3

STATE

Page 4

STA

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Page 1

vs 

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON |. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

Daniel Zuckerbrod 

, 

MICHIGAN TAX TRIBUNAL 

Petitioner(s) 

\ 

MTT Docket No. 24-004053 

City of Southfield 

fi 

Respondent(s) 

STIPULATION FOR ENTRY OF CONSENT JUDGMENT 

(VALUATION) 

1. 

The subject property is in Oakland 

County. 

2. 

Parcel Number: 76-24-24-305-010 

. 

(If more than one parcel is at issue, attach a completed Multiple Parcel Stipulation 

Form addressing all other parcels at issue.) 

3. 

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

of Review are: 

Tax year 

Assessed Value (AV) 

| Taxable Value (TV) 

2025 

$531,390 

$454,263 

4. 

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

settlement purposes are: 

Tax year 

True Cash Value 

AV 

TV 

2025 

$1,022,490 

$511,245 

$413,976 

5. 

If the stipulated TV does not equal the prior year TV multiplied by the applicable 

inflation rate multiplier, explain why (e.g., transfer of ownership, additions, losses, 

omitted property etc.) 

to that property previously assessed as well as to the amount of said additions. 

6. 

List any special terms or conditions being proposed by the parties that would affect 

the execution of a Consent Judgment including, but not limited to, the joint payment 

of the refund, the waiver of interest, etc. (attach additional page if necessary): 

The parties agree that the stipulation regarding the subject property's assessed and taxable values is strictly 

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

Page 2

MTT Docket No. 24-004053 

Page 2 of 2 

for settlement purposes only only for the years involved and for no other purpose 

whatsoever. Petitioner hereby waives interest attributable to the

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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

Daniel Zuckerbrod, 

Petitioner,

MICHIGAN TAX TRIBUNAL

 ENTIRE TRIBUNAL

v

MTT Docket No. 24-004053

City Of Southfield,

Respondent.

ORDER DENYING JOINT STIPULATION FOR ENTRY OF CONSENT JUDGMENT

The Tribunal has reviewed the case file and the stipulation, filed on March 3, 2026, and 

finds that the parties have stipulated to a taxable value(s) which does not appear to be 

in compliance with MCL 211.27a and the parties have failed to provide any justification 

for the proposed value(s). Specifically, the stipulated taxable value decreased below 

the state equalized value without legal justification. Moreover, the stipulation is not on a 

form made available by the Tribunal or in a form that is in substantial compliance with 

the Tribunal’s form, as required by TTR 283. Therefore,

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

DENIED.

IT IS FURTHER ORDERED that this case shall remain on the previously-scheduled 

Prehearing General Call and a Prehearing Conference will be scheduled accordingly.

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

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

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

of this order, no additional filing fee is required.

By _____________________________

 Joshua M. Wease, Tribunal Member 

Entered: March 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

Page 2

MT

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Page 1

STATE OF MICHIGAN 

DEPARTMENT OF LICENSING & REGULATORY AFFAIRS 

Daniel Zuckerbrod, 

Petitioner, 

MICHIGAN TAX TRIBUNAL 

\ 

Docket No. 24-004053-TT 

City of Southfield, 

Parcel No. 

76-24-24-305-010 

Respondent. 

DEAN & FULKERSON, PC 

HALLAHAN & ASSOCIATES 

Thomas P. Christy (P55593) 

Laura M. Hallahan (P42101) 

Attorneys for Petitioner 

Seth O’Loughlin (P80257) 

100 West Big Beaver Road, Suite 650 

Kelsea M. Melcher (P85821) 

Troy, Michigan 48084 

Attorneys for Respondent 

248-362-1300 

1750 South Telegraph Road, Suite 202 

tchristy@dflaw.com 

Bloomfield Hills, Michigan 48302 

248-731-3089 

lhallahani@hallahanlaw.com 

STIPULATION FOR ENTRY OF CONSENT JUDGMENT 

1. 

The case is pending in the _x_ Entire Tribunal __ Small Claims Division. 

2. 

Property Parcel No. 76-24-24-305-010 

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

(95) 

Review are: 

Tax Year 

True Cash Value 

Assessed Value 

Taxable Value 

2024 

$687,820 

$343,910 

$294,203 

Tax Year 

True Cash Value 

Assessed Value 

Taxable Value 

2025 

$1,062,780 

$531,390 

$454,263

Page 2

/s/ Laura M. Hallahan

4. 

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

purposes are: 

Tax Year 

True Cash Value 

Assessed Value 

Taxable Value 

2024 

$687,820 

$343,910 

$294,203 

Tax Year 

True Cash Value 

Assessed Value 

Taxable Value 

2025 

$1,022,490 

$511,245 

$413,976 

5. 

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

added through motions to amend that have been granted by the Tribunal, list the separate 

facts upon which the parties rely to invoke the Tribunal’s authority over those tax year or 

years (attach additional page if necessary): 

6. 

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

affect the execution of this Consent Judgment including, but not limited to, the joint 

payment of the refund,

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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

Daniel Zuckerbrod, 

Petitioner,

 MICHIGAN TAX TRIBUNAL

v

 

MTT Docket No. 24-004053 

City Of Southfield,

Respondent.

ORDER GRANTING PETITIONER’S MOTION TO AMEND

The Tribunal has reviewed the file in the above-captioned case and finds that Petitioner 

filed a motion requesting that the Tribunal permit Petitioner to amend the petition filed in 

this case to include the subsequent tax year and Respondent has filed a response to the 

Motion to Amend. The motion is, however, timely under MCL 205.737 and 205.735a and 

Petitioner has shown good cause to justify the granting of the Motion. Therefore,

IT IS ORDERED that Petitioner’s Motion to Amend is GRANTED.

IT IS FURTHER ORDERED that this order only grants the relief indicated above and 

does not find as true any allegations of fact or provide any other relief requested by the 

motion.

By:____________________________________

Patricia L. Halm, Tribunal Chair

Entered: August 20, 2025

PROOF OF SERVICE

I certify that a copy of the foregoing was sent on the entry date indicated above to the 

parties or their attorneys or authorized representatives, if any, utilizing either the mailing 

or email addresses on file, as provided by those parties, attorneys, or authorized 

representatives.

By: Tribunal Clerk

Page 2

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA

DIRECTOR

MICHIGAN TAX TRIBUNAL · 611 W. OTTAWA ST., LANSING, MI 48933 · 517-335-9760

PO BOX 30232, LANSING, MI 48909 · Other Carriers: 2407 N. GRAND RIVER AVE., LANSING, MI 48906

Daniel Zuckerbrod, 

Petitioner,

 MICHIGAN TAX TRIBUNAL

v

 

MTT Docket No.

Page 3

ST

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Page 1

STATE OF MICHIGAN 

MICHIGAN TAX TRIBUNAL 

 

DANIEL & DAPHNA ZUCKERBROD, 

 

 

 

Petitioner, 

 

v 

 

CITY OF SOUTHFIELD, 

 

 

 

Respondent. 

 

 

 

MTT Docket No. 24-004053 

Parcel No. 76-24-24-305-010 

 

 

_____________________________________________________________________________/ 

 

THOMAS P. CHRISTY (P55593) 

DEAN & FULKERSON, P.C. 

Attorney for Petitioner 

100 W. Big Beaver, Suite 650 

Troy, MI 48084 

(248) 362-1300 

 

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 

_____________________________________________________________________________/ 

 

RESPONDENT’S RESPONSE TO PETITIONER’S MOTION TO 

AMEND PETITION TO CONTEST 2025 ASSESSED VALUE, 

TAXABLE VALUE, AND STATE EQUALIZED VALUE 

 

Respondent, City of Southfield, by and through its attorneys, Hallahan & Associates, P.C., 

states the following in opposition to Petitioner’s Motion to Amend: 

 

1. 

Respondent admits that the identified parcel is located in the City of Southfield, 

Oakland County and has an address of 17565 Alta Vista Drive. As to the remaining allegations in 

Paragraph 1, Respondent lacks knowledge or information sufficient to form a belief as to the truth 

of said allegations and, therefore, leaves Petitioner to its proofs. 

 

2. 

Respondent neither admits nor denies the allegations in Paragraph 2 for the reason 

that MTT docket no. 23-002752 and any filing by Petitioner speaks for itself. 

 

3. 

Respondent neither admits nor denies the allegations in Paragraph 2 for the reason 

that MTT docket no. 23-002752 and any filing by Petitioner speaks for itself. 

 

4. 

To the extent the allegations set forth in Paragraph 4 pertain to the above captioned 

appeal, Respondent admits said allegations.

Page 2

2

5. 

Respondent acknowledges Petitioner’s desire to contest the issues

Page 3

3

W

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Page 1

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA

ACTING DIRECTOR

MICHIGAN TAX TRIBUNAL · 611 W. OTTAWA ST., LANSING, MI 48933 · 517-335-9760

PO BOX 30232, LANSING, MI 48909 · Other Carriers: 2407 N GRAND RIVER AVE, LANSING, MI 48906

NOTICE OF JULY 1 - 15, 2026 PREHEARING GENERAL CALL AND ORDER OF 

PROCEDURE

Daniel Zuckerbrod,

Petitioner,

v

 

 

City Of Southfield,

Respondent.

 MTT Docket No. 24-004053

Please be advised that 24-004053 has been placed on a two-week Prehearing General 

Call commencing July 01, 2026. Parties will be notified at least one week before they 

are scheduled to appear.

Parties are required to submit a valuation disclosure or written notification that no 

valuation disclosure is required by the dates indicated herein. A “valuation disclosure” 

is defined as documentary or other tangible evidence in a property tax proceeding that a 

party relies upon in support of the party’s contention as to the true cash value of the 

subject property or any portion thereof and contains the party’s value conclusion and 

data, valuation methodology, analysis or reasoning, as provided by TTR 237.

In accordance with MCR 1.109(D)(9), as of January 1, 2021, the responsibility for 

excluding or redacting personal identifying information (PII) from all documents filed with 

or offered to the Tribunal rests solely with the parties and their attorneys. The 

Tribunal is not responsible for or required to review, redact, or screen documents at the 

time of filing for PII whether filed electronically or on paper. Please refer to the 

Tribunal’s FAQs and Glossary of Terms pages on our website for more information.

IT IS ORDERED that the parties shall:

a. If no valuation disclosure is required, notify the Tribunal and the opposing parties 

in writing within 21 days of entry of this Order that no valuation disclosure is 

being filed. The

Page 2

MTT

Page 3

S

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Page 1

1 

STATE OF MICHIGAN 

 

IN THE MICHIGAN TAX TRIBUNAL 

 

Daniel Zuckerbrod, 

 

 

 

Petitioner, 

 

vs. 

 

City of Southfield, 

 

 

 

Respondent. 

 

Docket no. 24–004053 

____________________________________________________________________/ 

 

DEAN & FULKERSON, P.C. 

Thomas P. Christy (P55593) 

Attorneys for Petitioner 

100 West Big Beaver Road, Suite 650 

Troy, Michigan 48084 

248–362–1300/fax –1358 

tchristy@dflaw.com 

 

HALLAHAN & ASSOCIATES 

Laura M. Hallahan (P42101) 

Seth A. O’Loughlin (P80257) 

Kelsea M. Melcher (P85821) 

Attorneys for Respondent 

1750 South Telegraph Road, Suite 202 

Bloomfield Hills, Michigan 48302 

248–731–3089 

lhallahan@hallahanlaw.com 

____________________________________________________________________/ 

 

MOTION TO SET ASIDE DEFAULT 

The petitioner states for his motion: 

1. On April 4, 2025, the tribunal entered a default for failure to file proof of 

service of the severed petition in this case. 

2. On April 18, 2025, the petition filed a proof of service. 

3. On May 27, 2025, the tribunal found that the proof of service did not 

reflect adequate service and extended the time to cure the default. 

4. On June 6, 2025, the petitioner filed a proof of service showing proper 

service.

Page 2

2 

5. On June 23, 2025, the tribunal noted that the petitioner failed to file a 

motion with the revised proof of service and extended the time to cure the default 

to file this motion. 

6. The petitioner now moves to set aside the April 4, 2025 default in its 

entirety. 

 

 

Dated: July 7, 2025 

Respectfully submitted, 

 

DEAN & FULKERSON, P.C. 

 

By: /s/ Thomas P. Christy (P55593) 

Attorneys for Petitioner 

100 West Big Beaver Road, Suite 650 

Troy, Michigan 48084 

248–362–1300/fax –1358 

tchristy@dflaw.com 

 

PROOF OF SERVICE 

Thomas P. Christy states that on July 7, 2025, he served a copy of this 

document upon Laura Hallahan by e-mail at lhallahan@hallahanlaw.com as 

permitted by TTR 221(11). I

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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 

Daniel Zuckerbrod, 

MICHIGAN TAX TRIBUNAL 

 

Petitioner, 

 

 

v 

 

MTT Docket No. 24-004053 

 

City of Southfield, 

 

Presiding Judge 

Respondent. 

 

Patricia L. Halm 

 

ORDER GRANTING PETITIONER’S MOTION TO SET ASIDE DEFAULT 

 

On July 8, 2025, Petitioner filed a motion requesting the Tribunal set aside the default 

entered in this case on April 4, 2025. 

 

On July 25, 2025, Respondent filed a response to the motion. In the response, 

Respondent states that Petitioner’s repeated failures to cure default has unduly delayed 

this matter, and as a result, dismissal of the case is the only appropriate remedy. 

 

The Tribunal has considered the motion, the response, and the case file1 and finds that 

Petitioner was held in default because Petitioner failed to provide proof evidencing 

service of the petition. Petitioner timely responded but failed to cure default and the 

Tribunal entered a second order extending the time to cure on June 23, 2025. Having 

now filed the Motion to Set Aside Default with a proper proof of service and filing fee, 

Petitioner has complied with the Tribunal’s orders as required by TTR 237. As such, the 

Tribunal finds good cause to grant the motion and set aside the default. Therefore, 

 

IT IS ORDERED that Petitioner’s Motion to Set Aside Default is GRANTED. 

 

 

Entered: July 30, 2025 

 

 

 

By _____________________________ 

cs/jc 

 

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

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Page 1

1 

STATE OF MICHIGAN 

 

IN THE MICHIGAN TAX TRIBUNAL 

 

Daniel and Daphna Zuckerbrod, 

 

 

 

Petitioners, 

 

vs. 

 

City of Southfield, 

 

 

 

Respondent. 

 

Docket no. 24–004053 

____________________________________________________________________/ 

 

DEAN & FULKERSON, P.C. 

Thomas P. Christy (P55593) 

Attorneys for Petitioner 

100 West Big Beaver Road, Suite 650 

Troy, Michigan 48084 

248–362–1300/fax –1358 

tchristy@dflaw.com 

 

HALLAHAN & ASSOCIATES 

Laura M. Hallahan (P42101) 

Seth A. O’Loughlin (P80257) 

Kelsea M. Melcher (P85821) 

Attorneys for Respondent 

1750 South Telegraph Road, Suite 202 

Bloomfield Hills, Michigan 48302 

248–731–3089 

lhallahan@hallahanlaw.com 

____________________________________________________________________/ 

 

PETITIONER’S MOTION TO AMEND PETITION TO CONTEST 

2025 ASSESSED VALUE, TAXABLE VALUE, AND STATE 

EQUALIZED VALUE 

Petitioners Daniel and Daphna Zuckerbrod state for their motion: 

1. The property at issue in this case is located in the City of Southfield, 

Oakland County, Michigan; is commonly known as 17565 Alta Vista Drive; has 

parcel ID #76–24–24–305–010; and is legally described as Lot 139, Sherwood 

Village Subdivision, according to the recorded plat thereof, as recorded in liber 88 

of plats, page 26, Oakland County records. 

2. On July 21, 2023, they filed case no. 23–002752 to contest the 2023 

assessed value, taxable value, and state equalized value for the property.

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2 

3. On July 31, 2024, they filed a motion to add the 2024 tax year to their 

appeal. The tribunal later severed the 2024 year into the present case. 

4. As of today, the tribunal has not decided the 2024 appeal. 

5. The petitioners contest the following related to 2025 real property taxes: 

(a) taxable value; (b) valuation; (c) assessment; and (d) uniformity. 

6. This motion is timely under R792.10219(2) because it is filed before the 

July 31, 2025 deadline set by MCL 205.735a(6). 

7. As

Page 3

3

Page 4

4

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Page 1

1 

STATE OF MICHIGAN 

 

IN THE MICHIGAN TAX TRIBUNAL 

 

Daniel Zuckerbrod, 

 

 

 

Petitioner, 

 

vs. 

 

City of Southfield, 

 

 

 

Respondent. 

 

Docket no. 24–004053 

____________________________________________________________________/ 

 

DEAN & FULKERSON, P.C. 

Thomas P. Christy (P55593) 

Attorneys for Petitioner 

100 West Big Beaver Road, Suite 650 

Troy, Michigan 48084 

248–362–1300/fax –1358 

tchristy@dflaw.com 

 

HALLAHAN & ASSOCIATES 

Laura M. Hallahan (P42101) 

Seth A. O’Loughlin (P80257) 

Kelsea M. Melcher (P85821) 

Attorneys for Respondent 

1750 South Telegraph Road, Suite 202 

Bloomfield Hills, Michigan 48302 

248–731–3089 

lhallahan@hallahanlaw.com 

____________________________________________________________________/ 

 

REPLY RE: MOTION TO SET ASIDE DEFAULT 

The petitioner is aware that TTR 231 does not provide for replies on 

motions. However, given that the respondent makes a serious allegation, i.e. that 

the petitioner may be deliberately defying the tribunal (response at ¶ 3), the 

petitioner asks the tribunal to tolerate a short response to that claim: 

1. The petitioner has no incentive to delay when the petitioner is seeking 

relief. 

2. In the original case from which this one was spun off, when the 

petitioner’s current counsel took over, he withdrew the main dispute between the 

parties from consideration because he believed the facts did not support it, then

Page 2

2 

attempted to settle the minor remaining issues. That is hardly bad faith or delay. 

Meanwhile, the respondent’s counsel has taken a “no negotiations” posture. That 

is her right and prerogative, but her office should not be accusing the petitioner of 

delaying tactics when he has been the one take the initiative on settlement.1 

3. Part of the delay arises from an error by the tribunal’s clerk. On April 4, 

2025, the tribunal’s original order of default stated that “petitioner failed to file 

proof evidencing service of the

Page 3

3

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Page 1

STATE OF MICHIGAN 

DEPARTMENT OF LICENSING & REGULATORY AFFAIRS 

MICHIGAN TAX TRIBUNAL 

 

DANIEL & DAPHNA ZUCKERBROD, 

 

 

 

Petitioner, 

 

v 

 

CITY OF SOUTHFIELD, 

 

 

 

Respondent. 

 

 

 

MTT Docket No. 24-004053 

 

 

_____________________________________________________________________________/ 

 

THOMAS P. CHRISTY (P55593) 

DEAN & FULKERSON, P.C. 

Attorney for Petitioner 

100 W. Big Beaver, Suite 650 

Troy, MI 48084 

(248) 362-1300 

 

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 

_____________________________________________________________________________/ 

 

RESPONDENT’S RESPONSE IN OPPOSITION TO PETITIONER’S MOTION TO SET 

ASIDE DEFAULT 

 

Respondent, City of Southfield, by and through its attorneys, Hallahan & Associates, P.C., 

states the following in opposition to Petitioner’s Motion to Set Aside Default: 

 

1. 

On April 4, 2025 Petitioner was held in default for failing to file a proof of service 

relative to the Severed Petition filed in this case and allowed 14 days to cure the defect. Since then: 

• Petitioner filed a defective Proof of Service on February 18, 2025; 

• On May 27, 2025 the default was vacated, the vacating order set aside as incorrect, 

and the default extended by another 14 days. Petitioner was also informed that it 

would need to file a “Motion to Set Aside Default [and] pay the $50.00 fee required 

for the filing of the motion.”

Page 2

• On June 5, 2025 Petitioner filed a Proof of Service but no Motion or Motion filing 

fee; 

• On June 23, 2025 the Default was extended for another 14 days and Petitioner was 

again reminded of the requirements to set aside default; 

2. 

In short, Petitioner was provided a total of 36 days to cure the issue giving rise to 

the default over a total time period of 41 days due

Page 3

/s

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Page 1

1 

STATE OF MICHIGAN 

 

IN THE MICHIGAN TAX TRIBUNAL 

 

Daniel Zuckerbrod, 

 

 

 

Petitioner, 

 

vs. 

 

City of Southfield, 

 

 

 

Respondent. 

 

Docket no. 24–004053 

____________________________________________________________________/ 

 

DEAN & FULKERSON, P.C. 

Thomas P. Christy (P55593) 

Attorneys for Petitioner 

100 West Big Beaver Road, Suite 650 

Troy, Michigan 48084 

248–362–1300/fax –1358 

tchristy@dflaw.com 

 

HALLAHAN & ASSOCIATES 

Laura M. Hallahan (P42101) 

Seth A. O’Loughlin (P80257) 

Kelsea M. Melcher (P85821) 

Attorneys for Respondent 

1750 South Telegraph Road, Suite 202 

Bloomfield Hills, Michigan 48302 

248–731–3089 

lhallahan@hallahanlaw.com 

____________________________________________________________________/ 

 

MOTION TO SET ASIDE DEFAULT 

The petitioner states for his motion: 

1. On April 4, 2025, the tribunal entered a default for failure to file proof of 

service of the severed petition in this case. 

2. On April 18, 2025, the petition filed a proof of service. 

3. On May 27, 2025, the tribunal found that the proof of service did not 

reflect adequate service and extended the time to cure the default. 

4. On June 6, 2025, the petitioner filed a proof of service showing proper 

service.

Page 2

2 

5. On June 23, 2025, the tribunal noted that the petitioner failed to file a 

motion with the revised proof of service and extended the time to cure the default 

to file this motion. 

6. The petitioner now moves to set aside the April 4, 2025 default in its 

entirety. 

 

 

Dated: July 7, 2025 

Respectfully submitted, 

 

DEAN & FULKERSON, P.C. 

 

By: /s/ Thomas P. Christy (P55593) 

Attorneys for Petitioner 

100 West Big Beaver Road, Suite 650 

Troy, Michigan 48084 

248–362–1300/fax –1358 

tchristy@dflaw.com 

 

PROOF OF SERVICE 

Thomas P. Christy states that on July 7, 2025, he served a copy of this 

document upon Laura Hallahan by e-mail at lhallahan@hallahanlaw.com as 

permitted by TTR 221(11). I

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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 

Daniel Zuckerbrod, 

MICHIGAN TAX TRIBUNAL 

 

Petitioner, 

 

 

v 

 

MTT Docket No. 24-004053 

 

City of Southfield, 

 

Presiding Judge 

Respondent. 

 

Patricia L. Halm 

 

ORDER EXTENDING TIME FOR PETITIONER TO CURE DEFAULT 

 

The Tribunal has considered the file in this case and finds that Petitioner was held in 

default because they failed to file proof evidencing service of the petition. Petitioner 

timely responded but failed to cure the default, and the Tribunal entered an order 

extending the time to cure on May 27, 2025.1 Having now filed proper proof of service 

on all the parties in interest, Petitioner has partially complied with the Tribunal’s orders. 

Petitioner failed, however, to file a Motion to Set Aside Default with the appropriate filing 

fee. Though the Tribunal finds one final extension of time to cure the default 

appropriate, Petitioner’s failure to comply with Tribunal orders and its Rules of Practice 

and Procedure has established a history of deliberate delay that would justify dismissal 

of the case for failure to timely comply with this order.2 Therefore, 

 

IT IS ORDERED that the time for Petitioner to cure the default is EXTENDED. 

 

IT IS FURTHER ORDERED that Petitioner must complete the following to cure the 

default: (1) file a Motion to Set Aside Default, (2) pay the $50.00 fee required for the 

filing of the motion, and (3) file proof the motion was served on Respondent. The 

foregoing must be filed with the Tribunal within 14 days of the entry of this order.3 

 

 

1 The May 27, 2025 order extending default also vacated a May 27, 2025 Order Setting Aside Default

Page 2

MTT

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Page 1

STATE OF MICHIGAN 

IN THE MICHIGAN TAX TRIBUNAL 

Daniel and Daphna Zuckerbod, 

Petitioners, 

vs. 

Docket No.: 24-004053 

City of Southfield, 

Respondent 

DEAN & FULKERSON, P.C. 

HALLAHAN & ASSOCIATES 

Thomas P. Christy (P55593) 

Laura M. Hallahan (P42101) 

Attorneys for Petitioner 

Seth A. O’Loughlin (P80257) 

100 West Big Beaver Road, Suite 650 

Kelsea M. Melcher (P85821) 

Troy, MI 48084 

Attorneys for Respondent 

(248) 362-1300/fax — 1358 

1750 South Telegraph Road, Suite 202 

tchristy@dflaw.com 

Bloomfield Hills, MI 48302 

(248) 731-3089 

lhallahan@hallanhanlaw.com 

PROOF OF SERVICE 

Karen Tewilliager, being duly sworn, deposes and affirms that on the 5% day of June, 2025, she 

mailed copies of the above captioned Michigan Tax Tribunal Severed Petition (with Proof of 

Service) to the following: 

1. 

Assessor’s Office — City of Southfield 26000 Evergreen Road, Southfield MI 48076 via 

Certified Mail 

2. 

Clerk’s Office — City of Southfield 26000 Evergreen Road, Southfield MI 48076 via 

Certified Mail 

3. 

Oakland County Equalization Director, Oakland Pointe Office Building, 250 Elizabeth Lake 

Road, Suite 1000W, Pontiac MI 48341 via US Mail. 

4. 

Lisa Brown, Oakland County Clerk, 1200 North Telegraph Road, Building 12 East, Pontiac, 

MI 48341 via US Mail.

Page 2

5. 

Leslie L. Smith-Thomas, Secretary of Southfield School Board 24661 Lahser Road, 

Southfield, MI 48033 via US Mail. 

6. 

Rachel Eubanks, Michigan State Treasurer, Austin Building, 430 West Allegan Street, 

Lansing MI 48922 via US Mail. 

By placing said document in a properly addressed envelope and depositing said envelope in the 

United States Mail with postage thereon fully paid. 

Dated: 6/5/25 

By: 

_ /s/Karen Tewilliager 

Karen Tewilliager

Page 3

U.S. Postal Service™ 

CERTIFIED MAIL® RECEIPT 

Domestic Mail Only 

For delivery information, visit our website at www.usps.com®. 

Certified Mail Fee 

I$ 

[Extra 

Services & Fees (check box, add fee as

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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 

Daniel Zuckerbrod, 

MICHIGAN TAX TRIBUNAL 

 

Petitioner, 

 

 

v 

 

MTT Docket No. 24-004053 

 

City Of Southfield, 

 

Presiding Judge 

Respondent. 

 

Patricia L. Halm 

 

ORDER VACATING ORDER SETTING ASIDE PETITIONER’S DEFAULT 

 

ORDER EXTENDING TIME FOR PETITIONER TO CURE DEFAULT 

 

On April 18, 2025, Petitioner filed a Proof of Service Petition in response to the 

Tribunal’s April 4, 2025 Order of Default. 

 

The Tribunal has considered the response and the case file and finds that Petitioner 

was held in default because Petitioner failed to provide proof evidencing of the service 

of the petition.1 On April 18, 2025, Petitioner filed a Proof of Service. The Tribunal 

issued an Order Setting Aside Default on May 27, 2025, however the Tribunal erred in 

the entry of this order as the Proof of Service only indicated service of the petition on 

the Respondent. Although Petitioner timely responded to the Order of Default, their 

attempt to cure is incomplete because Petitioner failed to serve the petition on the 

required six parties in interest, the Assessor, City Clerk or Township Supervisor, County 

Equalization Director, County Clerk, Secretary of the local school board, and the State 

Treasurer. Proof of Service Petition forms are available on the Tribunal’s website at 

www.michigan.gov/taxtrib. Though the Tribunal finds an extension of time to cure the 

default appropriate, Petitioner’s failure to comply with Tribunal orders and its Rules of 

Practice and Procedure has established a history of deliberate delay that would justify 

the dismissal of the case for failure to timely comply with

Page 2

MTT

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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

Daniel Zuckerbrod, 

Petitioner,

 MICHIGAN TAX TRIBUNAL

 ENTIRE TRIBUNAL

v

 

MTT Docket No. 24-004053

City Of Southfield,

Respondent.

ORDER SETTING ASIDE DEFAULT

The Tribunal has reviewed the file in the above-captioned case and finds that Petitioner 

was held in default on April 4, 2025, and the default has been timely cured. The 

documents curing the default can be reviewed through the docket search function on 

the Tribunal’s website at www.michigan.gov/taxtrib by inputting the docket number and 

clicking on the document link next to the line item entry for the documents. Therefore,

IT IS ORDERED that the Default is SET ASIDE.

By_________________________________

Patricia L. Halm, Tribunal Chair

Entered: May 27, 2025

PROOF OF SERVICE

I certify that a copy of the foregoing was sent on the entry date indicated above to the 

parties or their attorneys or authorized representatives, if any, utilizing either the mailing 

or email addresses on file, as provided by those parties, attorneys, or authorized 

representatives.

By: Tribunal Clerk

Page 2

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA

DIRECTOR

MICHIGAN TAX TRIBUNAL · 611 W. OTTAWA ST., LANSING, MI 48933 · 517-335-9760

PO BOX 30232, LANSING, MI 48909 · Other Carriers: 2407 N. GRAND RIVER AVE., LANSING, MI 48906

Daniel Zuckerbrod, 

Petitioner,

 MICHIGAN TAX TRIBUNAL

 ENTIRE TRIBUNAL

v

 

MTT Docket No. 24-004053

City Of Southfield,

Respondent.

ORDER SETTING ASIDE DEFAULT

The Tribunal has reviewed the file in the above-captioned case and finds that Petitioner 

was held in default on April 4,

Page 3

STATE

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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 

Daniel Zuckerbrod, 

MICHIGAN TAX TRIBUNAL 

 

Petitioner, 

 

 

v 

 

MTT Docket No. 24-004053 

 

City Of Southfield, 

 

Presiding Judge 

Respondent. 

 

Patricia L. Halm 

 

ORDER VACATING ORDER SETTING ASIDE PETITIONER’S DEFAULT 

 

ORDER EXTENDING TIME FOR PETITIONER TO CURE DEFAULT 

 

On April 18, 2025, Petitioner filed a Proof of Service Petition in response to the 

Tribunal’s April 4, 2025 Order of Default. 

 

The Tribunal has considered the response and the case file and finds that Petitioner 

was held in default because Petitioner failed to provide proof evidencing of the service 

of the petition.1 On April 18, 2025, Petitioner filed a Proof of Service. The Tribunal 

issued an Order Setting Aside Default on May 27, 2025, however the Tribunal erred in 

the entry of this order as the Proof of Service only indicated service of the petition on 

the Respondent. Although Petitioner timely responded to the Order of Default, their 

attempt to cure is incomplete because Petitioner failed to serve the petition on the 

required six parties in interest, the Assessor, City Clerk or Township Supervisor, County 

Equalization Director, County Clerk, Secretary of the local school board, and the State 

Treasurer. Proof of Service Petition forms are available on the Tribunal’s website at 

www.michigan.gov/taxtrib. Though the Tribunal finds an extension of time to cure the 

default appropriate, Petitioner’s failure to comply with Tribunal orders and its Rules of 

Practice and Procedure has established a history of deliberate delay that would justify 

the dismissal of the case for failure to timely comply with

Page 2

MTT

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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

Daniel Zuckerbrod, 

Petitioner,

 MICHIGAN TAX TRIBUNAL

 ENTIRE TRIBUNAL

v

 

MTT Docket No. 24-004053

City Of Southfield,

Respondent.

ORDER SETTING ASIDE DEFAULT

The Tribunal has reviewed the file in the above-captioned case and finds that Petitioner 

was held in default on April 4, 2025, and the default has been timely cured. The 

documents curing the default can be reviewed through the docket search function on 

the Tribunal’s website at www.michigan.gov/taxtrib by inputting the docket number and 

clicking on the document link next to the line item entry for the documents. Therefore,

IT IS ORDERED that the Default is SET ASIDE.

By_________________________________

Patricia L. Halm, Tribunal Chair

Entered: May 27, 2025

PROOF OF SERVICE

I certify that a copy of the foregoing was sent on the entry date indicated above to the 

parties or their attorneys or authorized representatives, if any, utilizing either the mailing 

or email addresses on file, as provided by those parties, attorneys, or authorized 

representatives.

By: Tribunal Clerk

Page 2

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA

DIRECTOR

MICHIGAN TAX TRIBUNAL · 611 W. OTTAWA ST., LANSING, MI 48933 · 517-335-9760

PO BOX 30232, LANSING, MI 48909 · Other Carriers: 2407 N. GRAND RIVER AVE., LANSING, MI 48906

Daniel Zuckerbrod, 

Petitioner,

 MICHIGAN TAX TRIBUNAL

 ENTIRE TRIBUNAL

v

 

MTT Docket No. 24-004053

City Of Southfield,

Respondent.

ORDER SETTING ASIDE DEFAULT

The Tribunal has reviewed the file in the above-captioned case and finds that Petitioner 

was held in default on April 4,

Page 3

STATE

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Page 1

STATE OF MICHIGAN 

 

IN THE MICHIGAN TAX TRIBUNAL 

 

Daniel and Daphna Zuckerbrod, 

 

 

 

Petitioners, 

 

vs. 

 

City of Southfield, 

 

 

 

Respondent. 

 

Docket no. 24–004053 

 

____________________________________________________________________/ 

 

DEAN & FULKERSON, P.C. 

Thomas P. Christy (P55593) 

Attorneys for Petitioner 

100 West Big Beaver Road, Suite 650 

Troy, Michigan 48084 

248–362–1300/fax –1358 

tchristy@dflaw.com 

 

HALLAHAN & ASSOCIATES 

Laura M. Hallahan (P42101) 

Seth A. O’Loughlin (P80257) 

Kelsea M. Melcher (P85821) 

Attorneys for Respondent 

1750 South Telegraph Road, Suite 202 

Bloomfield Hills, Michigan 48302 

248–731–3089 

lhallahan@hallahanlaw.com 

____________________________________________________________________/ 

 

REPEATED PROOF OF SERVICE 

Thomas P. Christy states that on February 5, 2025, he served a copy of the 

Severed Petition (with Proof of Service) upon Laura Hallahan by e-mail at 

lhallahan@hallahanlaw.com as permitted by TTR 221(11). 

This document repeats the proof of service which was included at the end of 

the Severed Petition but which apparently was not docketed. 

 I declare that the above statements are true to the best of my information, 

knowledge, and belief. 

 

Dated: April 18, 2025 

/s/ Thomas P. Christy

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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

Daniel Zuckerbrod,

Petitioner, MICHIGAN TAX TRIBUNAL

 ENTIRE TRIBUNAL

v

 

MTT Docket No. 24-004053

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 proof evidencing service of the petition. See TTR 221. The 

Tribunal finds that placing Petitioner in default, rather than dismissal of this case, may 

effectuate the efficient administration of this appeal. As such, Petitioner must submit the 

proof of service within 14 days of the entry of this Order. Tribunal rules and information 

on Entire Tribunal petitions can be found on our website at www.michigan.gov/taxtrib.

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.i 

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:_______________________________

Entered: April 4, 2025

Patricia L. Halm, Tribunal Chair

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

i “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

Page 2

M

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Page 1

STATE OF MICHIGAN 

DEPARTMENT OF LICENSING & REGULATORY AFFAIRS 

MICHIGAN TAX TRIBUNAL 

 

DANIEL & DAPHNA ZUCKERBROD, 

 

 

 

Petitioner, 

 

v 

 

CITY OF SOUTHFIELD, 

 

 

 

Respondent. 

 

 

 

MTT Docket No. 24-004053 

 

 

_____________________________________________________________________________/ 

 

THOMAS P. CHRISTY (P55593) 

DEAN & FULKERSON, P.C. 

Attorney for Petitioner 

100 W. Big Beaver, Suite 650 

Troy, MI 48084 

(248) 362-1300 

 

LAURA M. HALLAHAN (P42101) 

SETH A. O’LOUGHLIN (P80257) 

KELSEA M. MELCHER (P85821) 

HALLAHAN & ASSOCIATES, P.C. 

Attorneys for Respondent 

1750 S. Telegraph Road, Suite 202 

Bloomfield Hills, MI 48302 

(248) 731-3089 

_____________________________________________________________________________/ 

 

ANSWER TO SEVERED PETITION 

AND 

AFFIRMATIVE DEFENSES 

 

ANSWER 

 

Respondent, 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 neither admits nor denies the allegations in Paragraph 1 as Petitioner’s 

filings in MTT docket no. 23-002752 speak for themselves. 

 

2. 

Respondent restates and incorporates its response to Paragraph 1 herein. 

Respondent denies any implication it was served with a Motion to add the 2024 tax year. 

 

3. 

Respondent denies the Tribunal granted Petitioner’s Motion to add the 2024 tax 

year on August 6, 2024. In further response, the Tribunal did not issue a ruling on Petitioner’s 

Motion to add the 2024 tax year until November 4, 2024. Respondent admits the Tribunal’s 

November 4, 2024 Order assigned the 2024 tax year to separate docket and ordered Petitioner to 

file a severed Petition. However, Respondent denies any implication Petitioner complied with said 

Order as said Order required Petitioner file a severed Petition by November 25, 2024.

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2

4. 

Upon information and belief, Respondent admits the allegations in Paragraph 4.

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3

a

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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

Daniel Zuckerbrod, 

Petitioner,

 MICHIGAN TAX TRIBUNAL

 ENTIRE TRIBUNAL

v

 

MTT Docket No. 24-004053

City Of Southfield,

Respondent.

ORDER SETTING ASIDE DEFAULT

The Tribunal has reviewed the file in the above-captioned case and finds that Petitioner 

was held in default on January 15, 2025, and the default has been timely cured. The 

documents curing the default can be reviewed through the docket search function on 

the Tribunal’s website at www.michigan.gov/taxtrib by inputting the docket number and 

clicking on the document link next to the line item entry for the documents. Therefore,

IT IS ORDERED that the Default is SET ASIDE.

By_________________________________

Patricia L. Halm, Tribunal Chair

Entered: February 6, 2025

PROOF OF SERVICE

I certify that a copy of the foregoing was sent on the entry date indicated above to the 

parties or their attorneys or authorized representatives, if any, utilizing either the mailing 

or email addresses on file, as provide 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

Daniel Zuckerbrod, 

Petitioner,

 MICHIGAN TAX TRIBUNAL

 ENTIRE TRIBUNAL

v

 

MTT Docket No. 24-004053

City Of Southfield,

Respondent.

ORDER SETTING ASIDE DEFAULT

The Tribunal has reviewed the file in the above-captioned case and finds that Petitioner 

was held in default on

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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

Daniel Zuckerbrod, 

Petitioner,

 MICHIGAN TAX TRIBUNAL

v

MTT Docket No.: 24-004053

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 221 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 229(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: February 6, 2025

PROOF OF SERVICE

I certify that a copy of the foregoing was sent on the entry date indicated above to the

Page 2

S

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Page 1

STATE OF MICHIGAN 

 

IN THE MICHIGAN TAX TRIBUNAL 

 

Daniel and Daphna Zuckerbrod, 

 

 

 

Petitioners, 

 

vs. 

 

City of Southfield, 

 

 

 

Respondent. 

 

Docket no. 24–004053 

 

____________________________________________________________________/ 

 

DEAN & FULKERSON, P.C. 

Thomas P. Christy (P55593) 

Attorneys for Petitioner 

100 West Big Beaver Road, Suite 650 

Troy, Michigan 48084 

248–362–1300/fax –1358 

tchristy@dflaw.com 

 

HALLAHAN & ASSOCIATES 

Laura M. Hallahan (P42101) 

Seth A. O’Loughlin (P80257) 

Kelsea M. Melcher (P85821) 

Attorneys for Respondent 

1750 South Telegraph Road, Suite 202 

Bloomfield Hills, Michigan 48302 

248–731–3089 

lhallahan@hallahanlaw.com 

____________________________________________________________________/ 

 

SEVERED PETITION (WITH PROOF OF SERVICE) 

Petitioners Daniel and Daphna Zuckerbrod states for their severed petition: 

1. On July 21, 2023, the petitioners filed case no. 23–002752 in the entire 

tribunal to contest the 2023 assessed value, taxable value, and state equalized 

value for the property described in the caption above. 

2. On July 31, 2024, the petitioners filed a motion to add the 2024 tax year. 

3. On August 6, 2024, the tribunal granted the motion to add the 2024 year. 

However, it severed the 2024 year from the case, assigned the new case number 

24–4053, and ordered the petitioner to file a severed petition. This document is 

filed to satisfy that order.

Page 2

4. Petitioners Daniel and Daphna Zuckerbrod own real property in the City 

of Southfield, Oakland County, Michigan. 

5. Respondent City of Southfield is located in Oakland County, Michigan 

and assesses and collects property taxes on the property described below. 

6. The subject property is located in the City of Southfield, in Oakland 

County, and the Southfield Public School district (#63060). It is commonly 

known as 17565 Alta Vista Drive; has parcel ID #76–24–24–305–010; and is 

legally described as

Page 3

12.

Page 4

t

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Page 1

STATE OF MICHIGAN

 

GRETCHEN WHITMER 

GOVERNOR 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

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 

Daniel Zuckerbrod, 

MICHIGAN TAX TRIBUNAL 

 

Petitioner, 

SMALL CLAIMS DIVISION 

 

v 

 

MTT Docket No. 24-004053 

 

City of Southfield, 

 

Presiding Judge 

Respondent. 

 

Patricia L. Halm 

 

ORDER HOLDING PETITIONER IN DEFAULT 

 

The Tribunal has reviewed the file in this case and finds that the Tribunal severed the 

above-captioned docket from docket number 23-002752 on November 4, 2024. The 

order severing this case required Petitioner to file a petition pertaining to the 2024 tax 

year within 21 days of entry of the order. Petitioner failed to respond or submit a 

petition. Though the Tribunal finds an extension of time to file the petition is appropriate 

under TTR 231(1), Petitioner shall be placed in default. Additionally, Petitioner’s failure 

to comply with Tribunal orders and its Rules of Practice and Procedure has established 

a history of deliberate delay that would justify the dismissal of this case for failure to 

timely comply with this order.1 Therefore, 

 

IT IS ORDERED that Petitioner is held in DEFAULT. 

 

IT IS FURTHER ORDERED that Petitioner must file a petition pertaining to the 2024 tax 

year within 21 days of entry of this Order. The petition shall note the docket number 

assigned by the Tribunal for the 2024 tax year and, if filed utilizing the Tribunal’s e-filing 

system, must be filed on the assigned 2024 docket number as a “Severed Petition.” 

 

Failure to comply with this Order will result in the dismissal of this case.2 

 

 

 

Entered: January 15, 2025 

 

 

By _____________________________ 

bw 

 

 

 

 

1 See Grimm v Dep’t of Treasury, 291 Mich App 140 (2010). 

2 TTR 231(1).

Page 2

MTT

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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 

Daniel Zuckerbrod, 

MICHIGAN TAX TRIBUNAL 

 

Petitioner, 

 

 

v 

 

MTT Docket No. 23-002752 

 

City of Southfield, 

 

Presiding Judge 

Respondent. 

 

Marcus L. Abood 

 

ORDER GRANTING PETITIONER’S MOTION TO AMEND 

 

ORDER SEVERING 2024 TAX YEAR AND ASSIGNING IT 

DOCKET NUMBER 24-004053 

 

On July 31, 2024, Petitioner filed a motion requesting that the Tribunal permit it to 

amend their petition to include tax year 2024. 

 

Respondent did not file a response to the motion. 

 

The Tribunal has considered the motion and the case file and finds that Petitioner timely 

filed its Motion to Amend, included the necessary information and filing fee, and 

otherwise met all requirements as set forth in MCL 205.737 and MCL 205.735a. Due to 

the stage in which this case is at, however, and in the interest of judicial efficiency, the 

2024 tax year shall be severed from this case and assigned to a new docket number. 

Therefore, 

 

IT IS ORDERED that Petitioner’s Motion to Amend is GRANTED. 

 

IT IS FURTHER ORDERED that Petitioner’s assessment appeal for the 2024 tax year is 

SEVERED and ASSIGNED to Docket No. 24-004053. 

 

IT IS FURTHER ORDERED that Petitioner shall file a petition, pursuant to TTR 227, 

pertaining to the 2024 tax year only within 21 days of the entry of this Order. The 

petition shall note the docket number assigned by the Tribunal for the 2024 tax year and 

if filed utilizing the Tribunal’s e-filing system, must be filed on the assigned 2024 docket 

number as a “Severed Petition.”1 

 

IT IS FURTHER ORDERED that the Tribunal shall issue a Notice of Docket after receipt 

of Petitioner’s

Page 2

MTT

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