Record Finder / 25-002036-TT
Michigan

Detroit Suburb Portfolio Michigan Realty, LP, Petitioner Vs. City Of Farmington Hills, Respondent

Petitioner
Detroit Suburb Portfolio Michigan Realty, LP
Respondent
City Of Farmington Hills

Case overview

Docket number
25-002036-TT
Status
Disposed
CaseType
ET Property
Division
ET
County
Oakland
Judge
No judge assigned

Docket history

Line #SubjectFilerLine RefEnter Date/Post MarkFeeRelated Item
6Order of DismissalNot recordedNot recorded07/11/2025Not recordedDownload
5Petition has been verifiedPET207/11/2025Not recordedDownload
4Notice of Docket Number ETNot recordedNot recorded07/11/2025Not recordedDownload
3Motion to Withdraw Appeal was received.PETNot recorded06/23/2025$0.00Download
2A petition was received.PETNot recorded05/30/2025Not recordedDownload
1ET Case Info SheetNot recordedNot recorded05/30/2025$600.00Download

Documents

Order_of_Dismissal-Joint_Withdraw.2025-07-11_07-36-53.0000.pdfRead complete document text →
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Page 1

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA

DIRECTOR

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

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

Detroit Suburb Portfolio Michigan Realty, LP, 

Petitioner,

 MICHIGAN TAX TRIBUNAL

 

 ENTIRE TRIBUNAL

v 

 MTT Docket No. 25-002036

City Of Farmington Hills,

Respondent.

ORDER GRANTING JOINT MOTION TO WITHDRAW

ORDER OF DISMISSAL

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

have filed a Joint Motion to Withdraw the appeal. Therefore,

IT IS ORDERED that the parties’ Joint Motion to Withdraw is GRANTED. 

IT IS FURTHER ORDERED that this case is DISMISSED. 

This order resolves all pending issues and closes the case.

By:_____________________________________

Patricia L. Halm, Tribunal Chair

Entered: July 11, 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

These are text excerpts, not the complete document. Text recognition and reading order can contain errors. Check the PDF for complete wording, formatting, and context.

Detroit Suburb Portfolio Michigan Realty, LP v Fhills.pdfRead complete document text →
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Page 1

GRETCHEN WHITMER 

GOVERNOR 

STATE OF MICHIGAN 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

Lansing 

 

MARLON I. BROWN, DPA 

DIRECTOR 

 

 

Detroit Suburb Portfolio Michigan Realty, LP, 

 MICHIGAN TAX TRIBUNAL 

Petitioner, 

 

v 

MTT Docket No. 

 

 

City of Farmington Hills 

, 

Respondent. 

 

ENTIRE TRIBUNAL PROPERTY TAX PETITION 

 

1. 

Property Parcel No: 22-23-16-101-006 

 

(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): 

 

6. 

The property identified above is classified as 201 Commercial- Improved 

 

 

7. 

If the assessment or assessments at issue were protested, the protest was made to 

Respondent’s 

March 

July 

December Board of Review. X NA 

 

 

 

 

 

 

 

 

 

 

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. 

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 Oakland 

 County. The 

property or properties’ address is: 

 

 35055 TWELVE MILE 

 

11. 

The assessment or assessments at issue were established by the (applicable local 

governmental unit): City of Farmington Hills 

 

 

12. 

Petitioner’s legal residence or principal office address is: 

ONE WORLD TRADE CENTER, STE 83G, NEW YORK, NY 10007 

13. 

This appeal involves issues relating to the (check all that are applicable): 

 X 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: 2025

Page 3

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):NA 

 

 

 

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

2025

$5,836,500.00

$2,918,250

$2,918,250

 

 

 

 

 

17. 

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

 

Tax Year

True Cash Value

State Equalized Value

Taxable Value

 2025 

$4,600,000 

$2,300,000 

$2,300,000 

 

 

 

 

 

 

 

 

 

18. 

The values in dispute for the property identified above are: 

 

Tax Year

True Cash Value

State Equalized Value

Taxable Value

 2025 

$1,236,500 

$618,250.00 

$618,250.00 

 

 

 

 

 

 

 

 

 

19. 

Petitioner requests the following relief (attach additional page if necessary): 

 

20. 

List the separate and specific facts upon which Petitioner relies to support the relief 

 

Petitioner relies on the following facts to support the relief requested: 

The subject assessments imposed on the subject property and the taxes to be levied and collected are invalid 

for the reason that: 

a. The equalized assessment thus imposed on the subject property is more than 50% of its true cash 

value in violation of the applicable statutory and constitutional limitations. 

b. The assessment is unlawful and is based upon the application of wrong principles and thereby operates 

as a fraud upon the taxpayer. 

Petitioner respectfully requests the Tax Tribunal hear this case and enter an order 

reducing the 2025 True Cash, State Equalized and Taxable Values and direct 

Respondent to refund to Petitioner any excess taxes, fees and penalties paid, plus 

interest and costs.

Page 4

MTT Docket No. 

Page 4 of 4 

 

 

Signature of Petitioner’s Authorized Representative or, if none, Petitioner: 

 

 

 

Email Address: Sarah.Belloli@Ryan.com 

 

 

Mailing Address: 

 

Sarah R. Belloli 

 

101 West Big Beaver, Suite 945 

Troy, Michigan, 48084 

 

Telephone Number: (313)230-0104 

 

 

Date: 5/30/2025 

 

 

CC: Joan.Kleiner@ryan.com

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ET_Notice_of_Docket_Number.2025-07-11_07-34-35.0000.pdfRead complete document text →
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Page 1

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA

DIRECTOR

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

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

Detroit Suburb Portfolio Michigan Realty, LP, 

Petitioner,

 MICHIGAN TAX TRIBUNAL

v

MTT Docket No.: 25-002036

City Of Farmington Hills, 

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: July 11, 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

These are text excerpts, not the complete document. Text recognition and reading order can contain errors. Check the PDF for complete wording, formatting, and context.

Detroit Suburb MI PT 2025 25-002036 Motion to Withdraw 2025-06-23.pdfRead complete document text →
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Page 1

STATE OF MICHIGAN 

DEPARTMENT OF LICENSING & REGULATORY AFFAIRS 

MICHIGAN TAX TRIBUNAL 

 

Detroit Suburb Portfolio Michigan Realty, LP, 

Petitioner, 

v 

 

 

 

 

 

 

 

MTT Docket No. 25-002036-TT 

 

 

 

 

 

 

 

 

Parcel: 22-23-16-101-006 

City of Farmington Hills, 

Respondent. 

 

SARAH R. BELLOLI 

Ryan LLC 

Representatives for Petitioner 

101 W. Big Beaver Rd., Suite 945 

Troy, MI 48084 

(313) 230-0104 

sarah.belloli@ryan.com 

 

 

MOTION TO WITHDRAW 

 

Petitioner, Detroit Suburb Portfolio Michigan Realty, LP, through its authorized 

representative, Ryan, LLC, states as follows: 

1. Petitioner filed this appeal on May 30, 2025. 

 

2. As a result of further review, Petitioner has determined this appeal was filed a duplicate 

filing. 

 

3. This Motion to Withdraw is being filed before Respondent filed an Answer with the 

Tribunal. 

 

4. Petitioner asks this Tribunal to grant the request to withdraw the appeal and dismiss the 

above-captioned docket. 

 

 

Respectfully submitted, 

 

Ryan, LLC 

 

 

 

 

 

 

 

 

 

 

By: 

__________________________ 

June 23, 2025 

 

 

 

 

 

Sarah R. Belloli 

 

 

 

 

 

 

 

 

Petitioner’s Representative 

 

/s/ Sarah R. Belloli

These are text excerpts, not the complete document. Text recognition and reading order can contain errors. Check the PDF for complete wording, formatting, and context.

Detroit Suburb Portfolio Michigan Realty, LP v Fhills.pdfRead complete document text →
Read document text excerpt

Page 1

GRETCHEN WHITMER 

GOVERNOR 

STATE OF MICHIGAN 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

Lansing 

 

MARLON I. BROWN, DPA 

DIRECTOR 

 

 

Detroit Suburb Portfolio Michigan Realty, LP, 

 MICHIGAN TAX TRIBUNAL 

Petitioner, 

 

v 

MTT Docket No. 

 

 

City of Farmington Hills 

, 

Respondent. 

 

ENTIRE TRIBUNAL PROPERTY TAX PETITION 

 

1. 

Property Parcel No: 22-23-16-101-006 

 

(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): 

 

6. 

The property identified above is classified as 201 Commercial- Improved 

 

 

7. 

If the assessment or assessments at issue were protested, the protest was made to 

Respondent’s 

March 

July 

December Board of Review. X NA 

 

 

 

 

 

 

 

 

 

 

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. 

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 Oakland 

 County. The 

property or properties’ address is: 

 

 35055 TWELVE MILE 

 

11. 

The assessment or assessments at issue were established by the (applicable local 

governmental unit): City of Farmington Hills 

 

 

12. 

Petitioner’s legal residence or principal office address is: 

ONE WORLD TRADE CENTER, STE 83G, NEW YORK, NY 10007 

13. 

This appeal involves issues relating to the (check all that are applicable): 

 X 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: 2025

Page 3

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):NA 

 

 

 

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

2025

$5,836,500.00

$2,918,250

$2,918,250

 

 

 

 

 

17. 

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

 

Tax Year

True Cash Value

State Equalized Value

Taxable Value

 2025 

$4,600,000 

$2,300,000 

$2,300,000 

 

 

 

 

 

 

 

 

 

18. 

The values in dispute for the property identified above are: 

 

Tax Year

True Cash Value

State Equalized Value

Taxable Value

 2025 

$1,236,500 

$618,250.00 

$618,250.00 

 

 

 

 

 

 

 

 

 

19. 

Petitioner requests the following relief (attach additional page if necessary): 

 

20. 

List the separate and specific facts upon which Petitioner relies to support the relief 

 

Petitioner relies on the following facts to support the relief requested: 

The subject assessments imposed on the subject property and the taxes to be levied and collected are invalid 

for the reason that: 

a. The equalized assessment thus imposed on the subject property is more than 50% of its true cash 

value in violation of the applicable statutory and constitutional limitations. 

b. The assessment is unlawful and is based upon the application of wrong principles and thereby operates 

as a fraud upon the taxpayer. 

Petitioner respectfully requests the Tax Tribunal hear this case and enter an order 

reducing the 2025 True Cash, State Equalized and Taxable Values and direct 

Respondent to refund to Petitioner any excess taxes, fees and penalties paid, plus 

interest and costs.

Page 4

MTT Docket No. 

Page 4 of 4 

 

 

Signature of Petitioner’s Authorized Representative or, if none, Petitioner: 

 

 

 

Email Address: Sarah.Belloli@Ryan.com 

 

 

Mailing Address: 

 

Sarah R. Belloli 

 

101 West Big Beaver, Suite 945 

Troy, Michigan, 48084 

 

Telephone Number: (313)230-0104 

 

 

Date: 5/30/2025 

 

 

CC: Joan.Kleiner@ryan.com

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09._Entire_Tribunal_Case_Information_Sheet_Must_Upload_Petition_.88a80843-c7ed-4dbf-96ac-6644addbf576.pdfRead complete document text →
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Page 1

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

ORLENE HAWKS

DIRECTOR

Entire Tribunal Case Information Sheet - Petitioner

MOAHR DOCKET NO. 

Section 1: Petitioner’s Contact Information

Filer type: Organization

First Name/Company Name

M.I.

Last Name

Detroit Suburb Portfolio Michigan Realty, LP

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

101 W. Big Beaver

Suite 945

City or Town

Troy

State

Michigan

ZIP Code

48048

Telephone Number

3132300104

Fax Number

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

sarah.belloli@ryan.com

Section 2: Attorney/Authorized Representative’s Contact Information

First Name

Sarah

M.I.

Last Name

Belloli

Firm Name (if any)

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

101 West Big Beaver Road

Suite 945

City or Town

Troy

State

Michigan

ZIP Code

48084

Telephone Number

313-230-0104

Fax Number

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

sarah.belloli@ryan.com

Section 5: Issue

Please designate one: 

Valuation – Fill out Sections 4, 5, & 6 below

Section 6: Subject Property Information

How many parcels are you 

appealing?1

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

Michigan

Taxing Authority (City or Township)

City Of Farmington Hills (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.)

Page 2

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

ORLENE HAWKS

DIRECTOR

Section 7: Check which of the following you are appealing (check all that apply)

True Cash and Taxable Values

Section 8: Valuation Information for Each Parcel under Appeal

Parcel Number:

22-23-16-101-006

Classification of Property: Real 

Commercial

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

2918250

Current Taxable Value as established by the Board of Review:

2918250

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

4600000

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

2300000

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

Section 9: Assessment Information

Type of Tax Assessment(s):

Assessment Number(s):

Check all that is being appealed: 

Check what action prompted this appeal:

If “other,” please explain:

Section 10: Special Assessment Information

Type of Special Assessment:

Did you protest the special assessment at the hearing held to confirm the special assessment roll? 

If Yes, what was the date of the hearing held to confirm the special assessment roll?

If No, please explain:

Section 11: Classification Information

Parcel Number:

Current Classification of Property as established by Board of Review: 

What do you believe is the property’s classification?

Page 3

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

ORLENE HAWKS

DIRECTOR

If improved property, how is the property currently being used?

If improved property, for what use was the property designed?

Fee Information

The filing fee is based on the greater of State Equalized Value or Taxable Value in contention. If you are appealing more than one parcel, the parcel with the highest 

State Equalized Value or Taxable Value in contention will be used to determine your filing fee, plus $25.00 will be added for each additional parcel being appealed.

If the State Equalized Value or Taxable Value in contention is: Your filing fee is:

 

 $100,000.00 and under $250.00

 $100,000.01 to $500,000.00 $400.00

 $Over $500,000.00 $600.00

* Plus $25.00 for each additional parcel, not to exceed a total filing fee of $2,000.00.

A fee of $250.00 is required for the filing of a Special Assessment Appeal.

A fee of $250.00 is required for the filing of an Equalization Tax Appeal.

A fee of $250.00 is required for the filing of a Non-Property Tax Appeal.

A fee of $150.00 is required for the filing of a Classification Tax Appeal

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

Petitioner or Attorney/Authorized Representative’s Signature: 

/s/ Sarah Belloli

These are text excerpts, not the complete document. Text recognition and reading order can contain errors. Check the PDF for complete wording, formatting, and context.