Record Finder / 26-002086-TT
Michigan

Excelsior Riverwood Research Ctr Petitioner V City Of Southfield Respondent

Petitioner
Excelsior Riverwood Research Ctr
Respondent
City Of Southfield

Case overview

Docket number
26-002086-TT
Status
Answer Due
CaseType
SC Property
Division
Small Claims Division
County
Oakland
Judge
No judge assigned

Docket history

Line #SubjectFilerLine RefEnter Date/Post MarkFeeRelated Item
4Answer was receivedRESPNot recorded09/14/2026Not recordedDownload
Not recordedNot recordedNot recordedNot recordedNot recordedNot recordedDownload
3Petition has been verifiedPET109/08/2026Not recordedDownload
2Notice of Docket Number SCNot recordedNot recorded09/08/2026Not recordedDownload
1A petition was received.PETNot recorded06/01/2026$250.00Download

Documents

26-002086 - SC - Answer POS.pdfRead complete document text →
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Page 1

MTT Docket No. 26-002086 

STATE OF MICHIGAN 

DEPARTMENT OF LICENSING & REGULATORY AFFAIRS 

MICHIGAN ADMINISTRATIVE HEARING SYSTEM 

MICHIGAN TAX TRIBUNAL 

EXCELSIOR RIVERWOOD RESEARCH CTR, 

Petitioner, 

V. 

MTT Docket No.: 26-002086 

Parcel No.: 76-24-29-201-006 

CITY OF SOUTHFIELD, 

Respondent. 

4 

Proof of Service 

Justin E. Prybylski, MMAO(4), Assessor for the City of Southfield, certifies that on Monday, 

September 14, 2026, copies of Respondent’s Answer to Petitioner’s Petition were served to: 

Michelle Silvey 

DuCharme, McMillen & Associates 

9229 Delegates Row, Suite 375 

Indianapolis, IN 46240 

and 

Michigan Tax Tribunal 

P.O. Box 30232 

Lansing, MI 

48909 

By e-file and first-class mail through placing said document in envelopes addressed to the above 

parties with postage fully prepaid, and by depositing said envelopes in a receptacle for United 

States Mail. 

< 

Justin'E Prybylski, MMAO(4) 

Assessor, City of Southfield

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.

scanswer_valuation.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

PROPERTY TAX APPEAL ANSWER FORM

VALUATION / UNCAPPING APPEAL

MTT DOCKET NO. 26-002086

 

Respondent’s Contact Information:

Filer Type:

Local Unit of Government

Local Unit of Government:

City Of Southfield (OAKLAND)

First Name

M.I.

Last Name

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

City or Town

State

ZIP Code

Telephone Number

E-mail Address

 

Respondent’s Attorney/Authorized Representative’s Contact Information, if any:

First Name

Justin

M.I. 

Edward

Last Name

Prybylski

Firm Name (if any)

City of Southfield

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

26000 Evergreen Rd

City or Town

Southfield

State

 Michigan

ZIP Code

48076

Telephone Number

(248) 796-5240

E-mail Address

jprybylski@cityofsouthfield.com

 

 

Subject Property Information:

Are the parcels listed by Petitioner contiguous or adjoining? If no, list all parcels that are adjoining in separate groupings.

 *If necessary, attach a separate sheet.

N/A 

Does the subject property have a principal residence exemption of 50% or more?

No

Page 2

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA 

DIRECTOR

Please Explain Your Answer to this Appeal:

Respondent denies all of Petitioner's allegations that the 2026 assessments imposed on the subject property and the taxes to be levied and collected are invalid. 

Respondent will submit all evidence in accordance with R 792.10289 of the Tribunal's Rules of Practice and Procedure Rule 289, at least 21 days prior to a hearing.

 

Jurisdictional Issues:

IF PETITIONER IS APPEALING THE TRUE CASH AND/OR TAXABLE VALUES:

Did Petitioner protest the assessment at a Board of Review?

No

If Yes, check which Board of Review Petitioner attended:

If No, was the Notice of Assessment properly sent to Petitioner prior to the March Board of Review? 

Yes

*Submit a copy of the Notice of Assessment with the Answer.

If the July or December Board of Review revised the assessment(s) at issue, did it have authority? 

If yes, please cite the Board’s authority?

Was the assessment(s) at issue established as the result of a clerical error or mutual mistake of fact?

No

If yes, please explain

Is Petitioner appealing from a State Tax Commission Order?

No

If yes, when was it issued?

IF PETITIONER IS APPEALING THE UNCAPPING OF TAXABLE VALUE:

When was the Notice of Uncapping issued?

Under what statutory section was the taxable value uncapped?

Page 3

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA 

DIRECTOR

 

 

Valuation Information:

Parcel Identification Number:

76-24-29-201-006

Classification of Property: Real (check one)

 Commercial (check one)

Current Assessed Value as established by the Board of Review:

3014290

Current Taxable Value as established by the Board of Review:

3014290

What do you believe is the fair market value?

6028580

What do you believe is the taxable value?

3014290

 

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

Respondent’s Signature: 

/s/ JUSTIN E. PRYBYLSKI, MMAO

Attorney or Authorized Agent’s Signature:

/s/

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

scpetition_valuation.pdfRead complete document text →
Read document text excerpt

Page 1

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA 

DIRECTOR

1 of 3

PROPERTY TAX APPEAL PETITION FORM

VALUATION / UNCAPPING APPEAL

MTT DOCKET NO. 

Petitioner’s Contact Information:

Filer Type:

Organization

Local Unit of Government:

First Name

M.I.

Last Name

Excelsior Riverwood Research Ctr

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

104 Woodmont Blvd

City or Town

Nashville

State

Tennessee

ZIP Code

37205

Telephone Number

917-488-7825

E-mail Address

msilvey@dmainc.com

Petitioner’s Attorney/Authorized Representative’s Contact Information, if any:

First Name

Michelle (Mikki)

M.I.

M

Last Name

Silvey

Firm Name (if any)

DuCharme, McMillen & Associates

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

9229 Delegates Row, Ste 375

City or Town

Indianapolis

State

Indiana

ZIP Code

46240

Telephone Number

917-488-7825

E-mail Address

msilvey@dmainc.com

Subject Property Information:

How many parcels are you appealing?

1

If you are appealing more than one parcel, are they contiguous or adjoining?

*If no, you must file separate appeals for each parcel

N/A 

Property Address (No., Street)

24475 W 10 Mile Rd

Page 2

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA 

DIRECTOR

2 of 3

City or Town

Southfield

County

Oakland

State

Michigan

ZIP Code

48033

Taxing Authority (City or Township)

City Of Southfield (OAKLAND)

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

True Cash and Taxable Values

 

Please Explain the Reason for this Appeal:

The 2026 assessments imposed on the subject property and the taxes to be levied andcollected are invalid because:

(a)

The assessment, including state equalized and/or taxable value, exceeds the amountpermitted by the Michigan Constitution and applicable statutes;

(b)

The assessment, including state equalized and/or taxable value, is at a higherpercentage of true cash value than permissible under the Michigan Constitution 

andapplicable statutes;

(c)

The assessment is based on the misapplication of valuation principles, and

(d)

The assessment otherwise violates Petitioner’s rights.

Jurisdictional Issues:

Did you protest the assessment at a Board of Review? No

If Yes, check which Board of Review you attended: 

If No, please check the applicable reason(s):

Not required to attend

Year(s) Under Appeal:

2026

 

Valuation Information for Each Parcel under Appeal:

Parcel Number:

76-24-29-201-006

Page 3

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA 

DIRECTOR

3 of 3

Classification of Property: Real (check one)

Commercial (check one)

Current Assessed Value as established by the Board of Review:

3014290

Current Taxable Value as established by the Board of Review:

3014290

What do you believe is the fair market value?

5830000

Multiply the True Cash Value by .5 and enter here. This is your contention of Assessed Value.

2915000

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

2915000

 

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

Petitioner’s Signature: 

/s/ Michelle (Mikki) Silvey

Attorney or Authorized Agent’s Signature:

/s/ 

Fee Information:

If you do not have a Principal Residence Exemption of at least 50% at the time of the filing of this petition, you are required to pay a filing fee for 

the filing of this appeal.

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.

Property tax appeal: Residential** Non-Residential

SEV or TV in contention*

 

 Filing fee*** Filing Fee**

$100,000 or less...........................................................................................$ 125.00 $250.00

$100,000.01 to $500,000.00.........................................................................$ 200.00 N/A

More than $500,000…..................................................................................$ 300.00 N/A

Does the subject property have a principal residence exemption of at least 50% as of the date of the filing of this petition?

No

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.

SC_Notice_of_Docket_Number.2026-09-08_06-52-00.pdfRead complete document text →
Read document text excerpt

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

Excelsior Riverwood Research Ctr,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 26-002086

City Of Southfield,

Respondent.

NOTICE OF DOCKET NUMBER

TAKE NOTICE that a Small Claims petition has been filed and the above-noted docket 

number has been assigned to that petition. The assignment of the docket number does 

not mean that the Tribunal has authority over the petition or that the petition complies 

with the Tribunal’s rules. The docket number needs to be included on all documents 

submitted in this case.

Respondent shall file an answer to the petition within 28 days of the issuance of a 

copy of this Notice to Respondent. Tribunal answer forms are available on our 

website at www.michigan.gov/taxtrib. Respondents must utilize the appropriate answer 

form. Failure to file the answer within the 28-day time frame may result in the 

placement of Respondent in default, as provided by TTR 281. Further, an electronic 

copy of the petition can be reviewed by utilizing the Docket Lookup Search on the 

Tribunal’s website.

By: Tribunal Clerk

Entered: September 8, 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, LANSING, MI 48909 · Other Carriers: 2407 N. GRAND RIVER AVE., LANSING, MI 48906

Excelsior Riverwood Research Ctr,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 26-002086

City Of Southfield,

Respondent.

NOTICE OF DOCKET NUMBER

TAKE NOTICE that a Small Claims petition has been filed and the above-noted docket 

number has been assigned to that petition. The assignment of the docket number does 

not mean that the Tribunal has authority over the petition or that the petition complies 

with the Tribunal’s rules. The docket number needs to be included on all documents 

submitted in this case.

Respondent shall file an answer to the petition within 28 days of the issuance of a 

copy of this Notice to Respondent. Tribunal answer forms are available on our 

website at www.michigan.gov/taxtrib. Respondents must utilize the appropriate answer 

form. Failure to file the answer within the 28-day time frame may result in the 

placement of Respondent in default, as provided by TTR 281. Further, an electronic 

copy of the petition can be reviewed by utilizing the Docket Lookup Search on the 

Tribunal’s website.

By: Tribunal Clerk

Entered: September 8, 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

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.

scpetition_valuation.pdfRead complete document text →
Read document text excerpt

Page 1

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA 

DIRECTOR

1 of 3

PROPERTY TAX APPEAL PETITION FORM

VALUATION / UNCAPPING APPEAL

MTT DOCKET NO. 

Petitioner’s Contact Information:

Filer Type:

Organization

Local Unit of Government:

First Name

M.I.

Last Name

Excelsior Riverwood Research Ctr

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

104 Woodmont Blvd

City or Town

Nashville

State

Tennessee

ZIP Code

37205

Telephone Number

917-488-7825

E-mail Address

msilvey@dmainc.com

Petitioner’s Attorney/Authorized Representative’s Contact Information, if any:

First Name

Michelle (Mikki)

M.I.

M

Last Name

Silvey

Firm Name (if any)

DuCharme, McMillen & Associates

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

9229 Delegates Row, Ste 375

City or Town

Indianapolis

State

Indiana

ZIP Code

46240

Telephone Number

917-488-7825

E-mail Address

msilvey@dmainc.com

Subject Property Information:

How many parcels are you appealing?

1

If you are appealing more than one parcel, are they contiguous or adjoining?

*If no, you must file separate appeals for each parcel

N/A 

Property Address (No., Street)

24475 W 10 Mile Rd

Page 2

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA 

DIRECTOR

2 of 3

City or Town

Southfield

County

Oakland

State

Michigan

ZIP Code

48033

Taxing Authority (City or Township)

City Of Southfield (OAKLAND)

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

True Cash and Taxable Values

 

Please Explain the Reason for this Appeal:

The 2026 assessments imposed on the subject property and the taxes to be levied andcollected are invalid because:

(a)

The assessment, including state equalized and/or taxable value, exceeds the amountpermitted by the Michigan Constitution and applicable statutes;

(b)

The assessment, including state equalized and/or taxable value, is at a higherpercentage of true cash value than permissible under the Michigan Constitution 

andapplicable statutes;

(c)

The assessment is based on the misapplication of valuation principles, and

(d)

The assessment otherwise violates Petitioner’s rights.

Jurisdictional Issues:

Did you protest the assessment at a Board of Review? No

If Yes, check which Board of Review you attended: 

If No, please check the applicable reason(s):

Not required to attend

Year(s) Under Appeal:

2026

 

Valuation Information for Each Parcel under Appeal:

Parcel Number:

76-24-29-201-006

Page 3

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA 

DIRECTOR

3 of 3

Classification of Property: Real (check one)

Commercial (check one)

Current Assessed Value as established by the Board of Review:

3014290

Current Taxable Value as established by the Board of Review:

3014290

What do you believe is the fair market value?

5830000

Multiply the True Cash Value by .5 and enter here. This is your contention of Assessed Value.

2915000

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

2915000

 

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

Petitioner’s Signature: 

/s/ Michelle (Mikki) Silvey

Attorney or Authorized Agent’s Signature:

/s/ 

Fee Information:

If you do not have a Principal Residence Exemption of at least 50% at the time of the filing of this petition, you are required to pay a filing fee for 

the filing of this appeal.

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.

Property tax appeal: Residential** Non-Residential

SEV or TV in contention*

 

 Filing fee*** Filing Fee**

$100,000 or less...........................................................................................$ 125.00 $250.00

$100,000.01 to $500,000.00.........................................................................$ 200.00 N/A

More than $500,000…..................................................................................$ 300.00 N/A

Does the subject property have a principal residence exemption of at least 50% as of the date of the filing of this petition?

No

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.