Eleven Mile Road LLC Petitioner Vs. City Of Southfield Respondent
- Petitioner
- Eleven Mile Road LLC
- Respondent
- City Of Southfield
Case overview
- Docket number
- 26-000975-TT
- Status
- Disposed
- 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 |
|---|---|---|---|---|---|---|
| 8 | Order of Dismissal | Not recorded | Not recorded | 08/31/2026 | Not recorded | Download |
| 7 | Motion to Withdraw Appeal was received. | Not recorded | Not recorded | 08/27/2026 | $0.00 | Download |
| Not recorded | Not recorded | Not recorded | Not recorded | Not recorded | Not recorded | Download |
| 6 | Motion to Dismiss was received. | Not recorded | Not recorded | 08/26/2026 | $50.00 | Download |
| Not recorded | Not recorded | Not recorded | Not recorded | Not recorded | Not recorded | Download |
| 5 | Answer was received | RESP | Not recorded | 08/10/2026 | Not recorded | Download |
| Not recorded | Not recorded | Not recorded | Not recorded | Not recorded | Not recorded | Download |
| 4 | Proof of service of petition was received. | PET | Not recorded | 07/13/2026 | Not recorded | Download |
| 3 | Petition has been verified | PET | 1 | 06/24/2026 | Not recorded | Download |
| Not recorded | Not recorded | Not recorded | Not recorded | Not recorded | Not recorded | Download |
| 2 | Notice of Docket Number ET | Not recorded | Not recorded | 06/24/2026 | Not recorded | Download |
| 1 | A petition was received. | PET | Not recorded | 05/14/2026 | $600.00 | Download |
| Not recorded | Not recorded | Not recorded | Not recorded | Not recorded | Not recorded | Download |
Documents
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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 Eleven Mile Road LLC, Petitioner, MICHIGAN TAX TRIBUNAL ENTIRE TRIBUNAL v MTT Docket No. 26-000975 City Of Southfield, Respondent. ORDER GRANTING JOINT MOTION TO WITHDRAW ORDER OF DISMISSAL The Tribunal has considered the file in this case and finds that the parties have filed a Joint Motion to Withdraw the appeal. Therefore, IT IS ORDERED that the 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: /s/ Patricia L. Halm Entered: August 31, 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 Eleven Mile Road LLC, Petitioner, MICHIGAN TAX TRIBUNAL ENTIRE TRIBUNAL v MTT Docket No. 26-000975 City Of Southfield, Respondent. ORDER GRANTING JOINT MOTION TO WITHDRAW ORDER OF DISMISSAL The Tribunal has considered the file in this case and finds that the parties have filed a Joint Motion to Withdraw the appeal. Therefore, IT IS ORDERED that the 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: /s/ Patricia L. Halm Entered: August 31, 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 DEPARTMENT OF LICENSING & REGULATORY AFFAIRS MICHIGAN TAX TRIBUNAL Eleven Mile Road LLC, Petitioner, MTT Docket No. 26-000975-TT v Parcel: 76-24-21-201-011 City Of Southfield, Respondent, SARAH R. BELLOLI Ryan, LLC Representatives for Petitioner 101 W. Big Beaver Road, Suite 945 Troy, MI 48084 (313) 230-0104 sarah.belloli@ryan.com LAURA M. HALLAHAN (P52101) SETH A. O’LOUGHLIN (P80257) KELSEA M. MELCHER (P85821) Hallahan & Associates, P.C. Representatives for Respondent 1750 S. Telegraph Road, Suite 202 Bloomfield Hills, MI 48302 (248) 731-3089 lhallahan@hallahanlaw.com JOINT MOTION TO WITHDRAW Petitioner and Respondent hereby stipulate to the dismissal of Petitioner’s appeal with prejudice and without costs or attorney fees to either party. Sarah R. Belloli Ryan, LLC Representatives for Petitioner 101 W. Big Beaver Road, Suite 945 Troy, MI 48084 Dated: August 26, 2026 Laura M. Hallahan (P52101) Seth A. O’Loughlin (P80257) Kelsea M. Melcher (P85821) Hallahan & Associates, P.C. Representatives for Respondent 1750 S. Telegraph Road, Suite 202 Bloomfield Hills, MI 48302 Dated: August ___, 2026 /s/ Sarah R. Belloli /s/ Laura M. Hallahan w/permission 26
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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: 26-000975 Is this case currently pending in the Small Claims Division? No Party Filing Document Joint Files Document Type: Motion to Withdraw Appeal Attachment File Name: Eleven Mile Road MI PT 2026 26-000975 Joint Motion to Dismiss 2026- 08-26 FULLY EXECUTED Fee Information Filing Fee: $ 0.00 Payment Information Payment: $ 0.00
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STATE OF MICHIGAN DEPARTMENT OF LICENSING & REGULATORY AFFAIRS MICHIGAN TAX TRIBUNAL Eleven Mile Road LLC, Petitioner, MTT Docket No. 26-000975-TT v Parcel: 76-24-21-201-011 City Of Southfield, Respondent, SARAH R. BELLOLI Ryan, LLC Representatives for Petitioner 101 W. Big Beaver Road, Suite 945 Troy, MI 48084 (313) 230-0104 sarah.belloli@ryan.com LAURA M. HALLAHAN (P52101) SETH A. O’LOUGHLIN (P80257) KELSEA M. MELCHER (P85821) Hallahan & Associates, P.C. Representatives for Respondent 1750 S. Telegraph Road, Suite 202 Bloomfield Hills, MI 48302 (248) 731-3089 lhallahan@hallahanlaw.com JOINT MOTION TO WITHDRAW Petitioner and Respondent hereby stipulate to the dismissal of Petitioner’s appeal with prejudice and without costs or attorney fees to either party. Sarah R. Belloli Ryan, LLC Representatives for Petitioner 101 W. Big Beaver Road, Suite 945 Troy, MI 48084 Dated: August 26, 2026 Laura M. Hallahan (P52101) Seth A. O’Loughlin (P80257) Kelsea M. Melcher (P85821) Hallahan & Associates, P.C. Representatives for Respondent 1750 S. Telegraph Road, Suite 202 Bloomfield Hills, MI 48302 Dated: August ___, 2026 /s/ Sarah R. Belloli /s/ Laura M. Hallahan w/permission 26
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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: 26-000975 Is this case currently pending in the Small Claims Division? No Party Filing Document Joint Files Document Type: Motion to Dismiss Attachment File Name: Eleven Mile Road MI PT 2026 26-000975 Joint Motion to Dismiss 2026- 08-26 FULLY EXECUTED Fee Information Filing Fee: $ 50.00 Payment Information Payment: $ 50.00
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1 STATE OF MICHIGAN DEPARTMENT OF LICENSING & REGULATORY AFFAIRS MICHIGAN TAX TRIBUNAL ELEVEN MILE ROAD LLC, Petitioner, v CITY OF SOUTHFIELD, Respondent. MTT Docket No. 26-000975 Parcel No. 76-24-21-201-011 _____________________________________________________________________________/ SARAH R. BELLOLI RYAN LLC Representative for Petitioner 101 West Big Beaver Road, Suite 945 Troy, MI 48084 (313) 230-0104 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 admits no parcels of personal property have been identified as under appeal. 4. Respondent admits no parcels of personal property have been identified as under appeal.
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2 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 the necessity of a protest to the Board of Review as the General Property Tax Act speaks for itself. 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 necessity of a protest to the Board of Review as the General Property Tax Act speaks for itself. 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 Petitioner’s beliefs as to the issues in this appeal but denies that those issues have merit and further denies that Petitioner is entitled to any relief. 14. Respondent acknowledges Petitioner’s identification of the 2026 tax year as being at issue but denies any issue with the identified tax year. 15. Respondent admits only the 2026 tax year has been identified as under appeal. 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 $6,199,660 $3,099,830 $3,099,830 17. Respondent contends that the values for the property identified above are: Tax Year True Cash Value State Equalized Value Taxable Value 2026 $6,199,660 $3,099,830 $3,099,830
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3 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 in Paragraph 19 but denies that Petitioner is entitled to said relief for the reasons set forth above. Furthermore, the assessed, state equalized and/or taxable values do not exceed permitted amounts, do not exceed the percentage for true cash value permitted by law, were correctly determined and are based upon correct application of proper principles, and the values and Respondent’s mode of assessment are non-discriminatory and constitutional. 20. Respondent denies the allegations in Paragraph 20, including subparagraphs (a) and (b), for the reason that the same are untrue. Furthermore, the assessed, state equalized and/or taxable values do not exceed permitted amounts, do not exceed the percentage for true cash value permitted by law, were correctly determined and are based upon correct application of proper principles, and the values and Respondent’s mode of assessment are non-discriminatory and constitutional. WHEREFORE, Respondent, City of Southfield, requests the Tribunal dismiss the Petition, affirm Respondent’s assessed and taxable values, subject to county and state equalization, and award Respondent its costs and attorney fees. HALLAHAN & ASSOCIATES, P.C. /s/Laura M. Hallahan______________ LAURA M. HALLAHAN (P42101) SETH A. O’LOUGHLIN (P80257) KELSEA M. MELCHER (P85821) Attorneys for Respondent 1750 S. Telegraph Road,
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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. 26-000975 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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101 West Big Beaver, Suite 945 Troy, Michigan 48084 Tel. (313) 230-0104 Fax (313) 230-0114 RECEIVED July 13,2026 JUL 15 2026 State of Michigan Treasurer Treasury Building, 430 West Allegan Street AL Lansing, MI 48922 MICHIGAN TAX TRIBUN. Re: ELEVEN MILE ROAD LLC v Southfield City MTT Docket No.: 26-000975 Dear Chief Clerk: Petitioner hereby serves all parties provided for in Michigan Tax Tribunal Rule 221 with its petition in this matter. Pursuant to the rule, the petition notes the docket number assigned by the Tribunal and is served within 45-days of the issuance of the notice of docket number. If you have any questions regarding the enclosed pleading, please do not hesitate to contact our office directly at (313) 230-0104. Respectfully, Sarah R. Belloli Ryan, LLC cc: State of Michigan Treasurer Southfield Public School District Oakland County Equalization Director Oakland County Clerk City of Southfield Assessor City of Southfield Clerk Enclosures
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STATE OF MICHIGAN DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS MICHIGAN OFFICE OF ADMINISTRATIVE HEARINGS AND RULES MICHIGAN TAX TRIBUNAL ELEVEN MILE ROAD LLC, MTT Docket No.: 26-000975 Petitioner, v Southfield City, Respondent. Proof of Service Joan Kleiner, being duly sworn, deposes and says that on July 13, 2026, she served a copy of the Petition with noted docket number relative to the above-captioned matter upon the following parties as required by the Tribunal’s service rules: VIA CERTIFIED MAIL City of Southfield Assessor: City of Southfield Assessor, 26000 Evergreen Rd, Southfield, MI 48076 City of Southfield Clerk: Southfield City Clerk, 26000 Evergreen Rd, Southficld, MI 48076 VIA FIRST-CLASS MAIL Oakland County Equalization Director: Oakland County Equalization Division, 250 Elizabeth Lake Rd, Ste 1200W, Pontiac, MI 48341 Oakland County Clerk: Oakland County Clerk, 1200 N Telegraph Rd, Pontiac, MI 48341 Southfield Public School District — School Board Secretary: Southfield Public School District, 24675 Lahser Rd, Southfield, MI 48033 Treasurer of the State of Michigan: State of Michigan Treasurer, Treasury Building, 430 West Allegan Street, Lansing, MI 48922 With proper postage affixed thereto. Proof of service submitted within 45 days afier issuance of the notice of docket number as required by the Tribunals service rules. /s/ Joan Kleiner Joan Kleiner Tuly 13, 2026
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101 West Big Beaver Road Suite 945 Ryan )) Troy, Michigan 48084 Michigan Tax Tribunal PO Box 30232 Lansing, MI 48909 R €Ceiveq JL 15 ggg LAR
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STATE OF MICHIGAN GRETCHEN WHITMER GOVERNOR DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS LANSING MARLON I. BROWN, DPA DIRECTOR ELEVEN MILE ROAD LLC, Petitioner(s) v Southfield City, Respondent(s) MICHIGAN TAX TRIBUNAL MTT Docket No. 26- ENTIRE TRIBUNAL PROPERTY TAX PETITION 1. Property Parcel No: 76-24-21-201-011 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 noncontiguous parcel.) N/A 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.) N/A 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 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. No protest to the Board of Review was required. 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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MTT Docket No. 26- 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’s address is: 22355 W Eleven Mile Rd, Southfield, MI 48033 11. The assessment or assessments at issue were established by the (applicable local governmental unit): Southfield City 12. Petitioner’s legal residence or principal office address is: 1257 ALTON RD, MIAMI BEACH, FL 33139 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: 2026
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MTT Docket No. 26- 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): N/A 16. The values for the property identified above as established by Respondent’s Board of Review are: Tax Year True Cash Value State Equalized Value Taxable Value 2026 $6,199,660 $3,099,830 $3,099,830 17. Petitioner contends that the values for the property identified above are: Tax Year True Cash Value State Equalized Value Taxable Value 2026 $4,400,000 $2,200,000 $2,200,000 18. The values in dispute for the property identified above are: Tax Year True Cash Value State Equalized Value Taxable Value 2026 $1,799,660 $899,830 $899,830 19. Petitioner requests the following relief (attach additional page if necessary): Petitioner respectfully requests that the Michigan Tax Tribunal enter an order: (a) reducing the 2026 True Cash Value, State Equalized Value, and Taxable Value of the subject property to the values set forth in paragraph 17 above; (b) directing Respondent to refund to Petitioner all taxes paid in excess of those properly owed, plus statutory interest; and (c) granting such other and further relief as is just and equitable. 20. List the separate and specific facts upon which Petitioner relies to support the relief requested (attach additional page if necessary): A. The equalized assessment thus imposed on the subject property is more than 50% of its true cash value in violation
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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 ELEVEN MILE ROAD LLC 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 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) Ryan LLC 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 E-mail Address (do not enter unless you want MTT to send all correspondence via e-mail) sarah.belloli@ryan.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] 22355 W Eleven Mile Rd 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) True Cash and Taxable Values If “Other”, please explain: Section 6: Valuation Information for Each Parcel under Appeal Parcel Number: 76-24-21-201-011 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: 3099830 Current Taxable Value as established by the Board of Review: 3099830 What do you believe is the fair market value (also known as True Cash Value)? 4400000 Multiply the True Cash Value by 50% and enter here. This is your contention of Assessed Value (also known as State Equalized Value). 2200000 If you belive the Taxable Value differs from your contention of Assessed Value, enter your contention of Taxable Value. 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/ Sarah R. Belloli Payment Information Amount: 600 Success: True Message: "" Waiver Code: Transaction Number: 26051285039021 Supporting Waiver Documents:
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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 Eleven Mile Road LLC, Petitioner, MICHIGAN TAX TRIBUNAL v MTT Docket No.: 26-000975 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: June 24, 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 ELEVEN MILE ROAD LLC, Petitioner(s) v Southfield City, Respondent(s) MICHIGAN TAX TRIBUNAL MTT Docket No. 26- ENTIRE TRIBUNAL PROPERTY TAX PETITION 1. Property Parcel No: 76-24-21-201-011 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 noncontiguous parcel.) N/A 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.) N/A 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 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. No protest to the Board of Review was required. 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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MTT Docket No. 26- 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’s address is: 22355 W Eleven Mile Rd, Southfield, MI 48033 11. The assessment or assessments at issue were established by the (applicable local governmental unit): Southfield City 12. Petitioner’s legal residence or principal office address is: 1257 ALTON RD, MIAMI BEACH, FL 33139 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: 2026
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MTT Docket No. 26- 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): N/A 16. The values for the property identified above as established by Respondent’s Board of Review are: Tax Year True Cash Value State Equalized Value Taxable Value 2026 $6,199,660 $3,099,830 $3,099,830 17. Petitioner contends that the values for the property identified above are: Tax Year True Cash Value State Equalized Value Taxable Value 2026 $4,400,000 $2,200,000 $2,200,000 18. The values in dispute for the property identified above are: Tax Year True Cash Value State Equalized Value Taxable Value 2026 $1,799,660 $899,830 $899,830 19. Petitioner requests the following relief (attach additional page if necessary): Petitioner respectfully requests that the Michigan Tax Tribunal enter an order: (a) reducing the 2026 True Cash Value, State Equalized Value, and Taxable Value of the subject property to the values set forth in paragraph 17 above; (b) directing Respondent to refund to Petitioner all taxes paid in excess of those properly owed, plus statutory interest; and (c) granting such other and further relief as is just and equitable. 20. List the separate and specific facts upon which Petitioner relies to support the relief requested (attach additional page if necessary): A. The equalized assessment thus imposed on the subject property is more than 50% of its true cash value in violation
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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 ELEVEN MILE ROAD LLC 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 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) Ryan LLC 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 E-mail Address (do not enter unless you want MTT to send all correspondence via e-mail) sarah.belloli@ryan.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] 22355 W Eleven Mile Rd 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) True Cash and Taxable Values If “Other”, please explain: Section 6: Valuation Information for Each Parcel under Appeal Parcel Number: 76-24-21-201-011 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: 3099830 Current Taxable Value as established by the Board of Review: 3099830 What do you believe is the fair market value (also known as True Cash Value)? 4400000 Multiply the True Cash Value by 50% and enter here. This is your contention of Assessed Value (also known as State Equalized Value). 2200000 If you belive the Taxable Value differs from your contention of Assessed Value, enter your contention of Taxable Value. 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/ Sarah R. Belloli Payment Information Amount: 600 Success: True Message: "" Waiver Code: Transaction Number: 26051285039021 Supporting Waiver Documents:
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