Record Finder / 26-001387-TT
Michigan
Ferndale Avenue Shoppes Petitioner Vs. City Of Ferndale Respondent
- Petitioner
- Ferndale Avenue Shoppes
- Respondent
- City Of Ferndale
Case overview
- Docket number
- 26-001387-TT
- Status
- Answer Due
- 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 |
|---|---|---|---|---|---|---|
| 5 | Answer was received | RESP | Not recorded | 10/06/2026 | Not recorded | Download |
| Not recorded | Not recorded | Not recorded | Not recorded | Not recorded | Not recorded | Download |
| 4 | Proof of service of petition was received. | Not recorded | Not recorded | 09/17/2026 | Not recorded | Download |
| Not recorded | Not recorded | Not recorded | Not recorded | Not recorded | Not recorded | Download |
| 3 | Petition has been verified | PET | 1 | 08/11/2026 | 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 | 08/11/2026 | Not recorded | Download |
| 1 | A petition was received. | PET | Not recorded | 05/25/2026 | $700.00 | Download |
| Not recorded | Not recorded | Not recorded | Not recorded | Not recorded | Not recorded | Download |
Documents
Answer to Petition (Ferndale Avenue Shoppes) (10.06.2026).pdfRead complete document text →
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Page 1
STATE OF MICHIGAN DEPARTMENT OF LICENSING & REGULATORY AFFAIRS MICHIGAN OFFICE OF ADMINISTRATIVE HEARINGS SYSTEM AND RULES MICHIGAN TAX TRIBUNAL Ferndale Avenue Shoppes, Petitioner, v CITY OF FERNDALE, Respondent. MTT Docket No. 26-001387 Parcel No. 24-25-27-352-027 _____________________________________________________________________________/ Laura M. Hallahan (P42101) Representative for Petitioner 1750 S. Telegraph Road, Suite 202 Bloomfield Hills, MI 48302 (248) 731-3089 lhallahan@hallahanlaw.com P. DANIEL CHRIST (P45080) HAFELI STARAN & CHRIST, P.C. Attorney for Respondent 2055 Orchard Lake Road Sylvan Lake, MI 48320-1746 (248) 731-3085 (248) 227-5421 (cell) dchrist@hsc-law.com _____________________________________________________________________________/ ANSWER TO PETITION Respondent City of Ferndale, through its City Attorney, P. Daniel Christ, responds to the allegations made in the Petition, as follows: 1. Admitted. 2. No response required because no allegations are set forth. 3. Admitted. 4. Admitted. 5. Admitted. 6. Admitted.
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2 7. Respondent acknowledges Petitioner contends this appeal involves issues related to the subject property’s true cash and taxable values but Respondents true case and taxable values for the subject property are valid. 8. Admitted. 9. Respondent acknowledges Respondent’s Board of Review established values and Petitioner’s value contentions and the values in dispute set forth in Petitioner’s attachment. 10. Respondent denies the allegations contained in Paragraph 10, as Respondent’s assessed, state equalized and taxable values and the corresponding taxes are valid. (a) Respondent denies the allegations contained in subparagraph (a), as Respondent submits the assessed, state equalized and taxable values do not exceed permitted amounts. (b) Respondent denies the allegations contained in subparagraph (b), as Respondent’s assessed, state equalized and taxable values do not exceed the percentage of true cash value permitted by law. (c) Respondent denies the allegations contained in subparagraph (c), as Respondent’s assessed, state equalized and taxable values were correctly determined and are based upon proper application of proper principles. (d) Respondent denies the allegations contained in subparagraph (d), as Respondent’s assessed, taxable and state equalized values are non-discriminatory and conform to uniformity, equal protection and due process requirements. (e) Taxable values of parcels 24-25-27-352-025 and 24-25-27-352-007 were not unlawfully uncapped.
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3 WHEREFORE, Respondent City of Ferndale requests the Tribunal to dismiss the Petition, affirm Respondent’s assessed and taxable values, subject to county and state equalization, and award Respondent its costs and attorney fees. /s/P. Daniel Christ P. DANIEL CHRIST (P45080) HAFELI STARAN & CHRIST, P.C. Attorneys for Respondent 2055 Orchard Lake Road Sylvan Lake, MI 48320 (248) 731-3085 Dated: October 6, 2026 PROOF OF SERVICE On the date below, I sent by email a copy of the foregoing Answer to Petition to: Laura M. Hallahan (P42101) Representative for Petitioner 1750 S. Telegraph Road, Suite 202 Bloomfield Hills, MI 48302 lhallahan@hallahanlaw.com I declare that the statement above is true to the best of my information, knowledge, and belief. /s/P. Daniel Christ P. Daniel Christ Dated: October 6, 2026
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EntireTribunalCaseISAnswer.pdfRead complete document text →
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STATE OF MICHIGAN GRETCHEN WHITMER GOVERNOR DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS LANSING MARLON I. BROWN, DPA DIRECTOR Entire Tribunal Case Information Sheet - Respondent MTT DOCKET NO. 26-001387 Section 1: Respondent’s Contact Information Filer Type: Local Unit of Government Local Unit of Government City Of Ferndale (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 P. M.I. Daniel Last Name Christ Firm Name (if any) Hafeli Staran & Christ Address (No., Street, P.O. Box or Rural Route) 2055 Orchard Lake Road City or Town Sylvan Lake State Michigan ZIP Code 48320 Telephone Number 2482275421 E-mail Address (do not enter unless you want MTT to send all correspondence via e-mail) dchrist@hsc-law.com Electronic Signature *Typing your name below will serve as your signature Respondent or Authorized Attorney/Representative’s Signature: P. Daniel Christ /s/
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Petition - POS.pdfRead complete document text →
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STATE OF MICHIGAN DEPARTMENT OF LICENSING & REGULATORY AFFAIRS MICHIGAN TAX TRIBUNAL Ferndale Avenue Shoppes, Petitioner, vs. City of Ferndale, Respondent. MTT Docket No. 26-001387 _____________________________________________________________________________/ PROOF OF SERVICE (Property Tax Petition) On the date below I sent by certified mail, return receipt requested, a copy of the Petition to: City Assessor City of Ferndale 300 E Nine Mile Rd Ferndale, MI 48220 City Clerk City of Ferndale 300 E Nine Mile Rd Ferndale, MI 48220 On the date below I sent by first class mail a copy of the Petition to: Equalization Director Oakland County 250 Elizabeth Lake Rd, Ste 1000W Pontiac, MI 48341 County Clerk Oakland County 1200 N Telegraph Rd, Bldg 12E Pontiac, MI 48341 Secretary, Board of Education Ferndale Schools 871 Pinecrest Ferndale, MI 48220 State Treasurer Department of Treasury 430 W. Allegan Street Lansing, MI 48922 I declare that the statements above are true to the best of my information, knowledge and belief. /s/ Laura M. Hallahan Dated: September 17, 2026
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1 STATE OF MICHIGAN DEPARTMENT OF LICENSING & REGULATORY AFFAIRS Ferndale Avenue Shoppes, Petitioner, v City of Ferndale, Respondent. MICHIGAN TAX TRIBUNAL Docket No. 26-001387______ Parcel No.: 24-25-27-352-027, and additional parcels _____________________________________________________________________________/ PROPERTY TAX PETITION (Entire Tribunal, 2026 Tax Year) Petitioner, by and through its attorneys, Hallahan & Associates, P.C., contends: 1. The property that is the subject of this appeal consists of these contiguous real property parcels: REAL PROPERTY - CONTIGUOUS Parcel Number Address Classification Use 24-25-27-352-027 23157 Woodward Ave. 201-Commercial Retail 24-25-27-352-025 168 W. Cambourne St.. 202-Commercial Retail 24-25-27-352-007 23235 Woodward Ave. 201-Commercial Retail 24-25-27-352-008 23235 Woodward Ave. 201-Commercial Retail 24-25-27-352-024 158 W. Cambourne St.. 202-Commercial Retail 2. ☒ N/A. If the assessment at issue was protested, the protest was made to Respondent’s: ☐March, ☐ July, ☐ December Board of Review. 3. Respondent, identified above, assesses and collects taxes on the subject property. 4. The subject property is located in the County of Oakland and school district of Ferndale School District. 5. Petitioner is a taxpayer/party-in-interest with respect to property taxes on the subject property. 6. The Petitioner’s principal office/legal residence address is: 4036 Telegraph Rd. Suite 201, Bloomfield Hills, MI 48302.
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2 7. This appeal involves issues related to: ☒ the subject property’s true cash and taxable values ☐ the subject property’s taxable value only there is a dispute as to the value of an addition or loss: ☐ Yes ☐ No ☐ uniformity of the subject property’s assessment ☐ the subject property’s exemption from ad valorem taxation under MCL ______ 8. The tax year at issue is 2026. 9. The subject property is listed on the attachment, including, by parcel number: a. Respondent’s Board of Review established values, b. Petitioner’s value contentions, and c. Values in dispute. 10. Petitioner relies upon the following to support the relief requested: The 2026 values imposed on Petitioner’s property, and the taxes to be levied and collected thereon, are invalid and unlawful and operate as fraud upon the taxpayer for the reasons that: a. The assessed, state equalized and/or taxable values exceed the amounts permitted by the Michigan Constitution and applicable statutes; b. The assessed, state equalized and/or taxable values are at higher percentages of true cash value than permissible under the Michigan Constitution and applicable statutes; c. The assessed, state equalized and/or taxable values are based upon an erroneous determination of the true cash value of that portion of Petitioner’s property that is taxable under Michigan law and are based upon the application of wrong principles; d. The assessed, state equalized and/or taxable values, and the mode of assessment adopted by Respondent, discriminate against Petitioner and deny Petitioner its constitutional rights of uniformity, equal protection and due process of law; and e. The taxable value of parcels 24-25-27-352-025 and 24-25-27-352-007 were unlawfully uncapped.
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3 Petitioner requests that the Tribunal enter an order reducing the 2026 values from those established by Respondent’s Board of Review to those contended by Petitioner, and order refunds attributable to the reductions, with interest, as provided by the Tax Tribunal Act. HALLAHAN & ASSOCIATES, P.C. /s/ Laura M. Hallahan Laura M. Hallahan (P42101) Attorney for Petitioner 1750 S. Telegraph Road, Suite 202 Bloomfield Hills, MI 48302-0179 (248) 731-3089 lhallahan@hallahanlaw.com Dated: May 25, 2026 Filing Fee: $700
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4 ATTACHMENT TO PETITION (Subject Property) VALUES Respondent’s Board of Review -and- Petitioner’s Contention Parcel Number Respondent Petitioner TCV SEV TV TCV SEV TV 24-25-27-352-027 3,589,420 1,794,710 1,145,570 1,600,000 800,000 800,000 24-25-27-352-025 94,520 47,260 47,260 40,000 20,000 20,000 24-25-27-352-007 120,520 60,260 60,260 50,000 25,000 25,000 24-25-27-352-008 69,500 34,750 18,230 30,000 15,000 15,000 24-25-27-352-024 81,640 40,820 20,280 30,000 15,000 15,000 Totals 3,955,600 1,977,800 1,291,600 1,750,000 875,000 875,000 VALUES IN DISPUTE Parcel Number TCV SEV TV 24-25-27-352-027 1,989,420 994,710 345,570 24-25-27-352-025 54,520 27,260 27,260 24-25-27-352-007 70,520 35,260 35,260 24-25-27-352-008 39,500 19,750 3,230 24-25-27-352-024 51,640 25,820 5,280 Totals 2,205,600 1,102,800 416,600
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SubsequentFiling.pdfRead complete document text →
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STATE OF MICHIGAN GRETCHEN WHITMER GOVERNOR DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS LANSING MARLON I. BROWN, DPA DIRECTOR MICHIGAN TAX TRIBUNAL · 611 W. OTTAWA ST., LANSING, MI 48933 · 517-335-9760 PO BOX 30232, LANSING, MI 48909 · Other Carriers: 2407 N. GRAND RIVER AVE., LANSING, MI 48906 MICHIGAN TAX TRIBUNAL Docket Number: 26-001387 Is this case currently pending in the Small Claims Division? No Party Filing Document Petitioner Files Document Type: Proof of Service: Petition Attachment File Name: Petition - POS Fee Information Filing Fee: $ 0.00 Payment Information Payment: $ 0.00
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Ferndale - Petition 2026.pdfRead complete document text →
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1 STATE OF MICHIGAN DEPARTMENT OF LICENSING & REGULATORY AFFAIRS Ferndale Avenue Shoppes, Petitioner, v City of Ferndale, Respondent. MICHIGAN TAX TRIBUNAL Docket No. 26-____________ Parcel No.: 24-25-27-352-027, and additional parcels _____________________________________________________________________________/ PROPERTY TAX PETITION (Entire Tribunal, 2026 Tax Year) Petitioner, by and through its attorneys, Hallahan & Associates, P.C., contends: 1. The property that is the subject of this appeal consists of these contiguous real property parcels: REAL PROPERTY - CONTIGUOUS Parcel Number Address Classification Use 24-25-27-352-027 23157 Woodward Ave. 201-Commercial Retail 24-25-27-352-025 168 W. Cambourne St.. 202-Commercial Retail 24-25-27-352-007 23235 Woodward Ave. 201-Commercial Retail 24-25-27-352-008 23235 Woodward Ave. 201-Commercial Retail 24-25-27-352-024 158 W. Cambourne St.. 202-Commercial Retail 2. ☒ N/A. If the assessment at issue was protested, the protest was made to Respondent’s: ☐ March, ☐ July, ☐ December Board of Review. 3. Respondent, identified above, assesses and collects taxes on the subject property. 4. The subject property is located in the County of Oakland and school district of Ferndale School District. 5. Petitioner is a taxpayer/party-in-interest with respect to property taxes on the subject property. 6. The Petitioner’s principal office/legal residence address is: 4036 Telegraph Rd. Suite 201, Bloomfield Hills, MI 48302.
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2 7. This appeal involves issues related to: ☒ the subject property’s true cash and taxable values ☐ the subject property’s taxable value only there is a dispute as to the value of an addition or loss: ☐ Yes ☐ No ☐ uniformity of the subject property’s assessment ☐ the subject property’s exemption from ad valorem taxation under MCL ______ 8. The tax year at issue is 2026. 9. The subject property is listed on the attachment, including, by parcel number: a. Respondent’s Board of Review established values, b. Petitioner’s value contentions, and c. Values in dispute. 10. Petitioner relies upon the following to support the relief requested: The 2026 values imposed on Petitioner’s property, and the taxes to be levied and collected thereon, are invalid and unlawful and operate as fraud upon the taxpayer for the reasons that: a. The assessed, state equalized and/or taxable values exceed the amounts permitted by the Michigan Constitution and applicable statutes; b. The assessed, state equalized and/or taxable values are at higher percentages of true cash value than permissible under the Michigan Constitution and applicable statutes; c. The assessed, state equalized and/or taxable values are based upon an erroneous determination of the true cash value of that portion of Petitioner’s property that is taxable under Michigan law and are based upon the application of wrong principles; d. The assessed, state equalized and/or taxable values, and the mode of assessment adopted by Respondent, discriminate against Petitioner and deny Petitioner its constitutional rights of uniformity, equal protection and due process of law; and e. The taxable value of parcels 24-25-27-352-025 and 24-25-27-352-007 were unlawfully uncapped.
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3 Petitioner requests that the Tribunal enter an order reducing the 2026 values from those established by Respondent’s Board of Review to those contended by Petitioner, and order refunds attributable to the reductions, with interest, as provided by the Tax Tribunal Act. HALLAHAN & ASSOCIATES, P.C. /s/ Laura M. Hallahan Laura M. Hallahan (P42101) Attorney for Petitioner 1750 S. Telegraph Road, Suite 202 Bloomfield Hills, MI 48302-0179 (248) 731-3089 lhallahan@hallahanlaw.com Dated: May 25, 2026 Filing Fee: $700
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4 ATTACHMENT TO PETITION (Subject Property) VALUES Respondent’s Board of Review -and- Petitioner’s Contention Parcel Number Respondent Petitioner TCV SEV TV TCV SEV TV 24-25-27-352-027 3,589,420 1,794,710 1,145,570 1,600,000 800,000 800,000 24-25-27-352-025 94,520 47,260 47,260 40,000 20,000 20,000 24-25-27-352-007 120,520 60,260 60,260 50,000 25,000 25,000 24-25-27-352-008 69,500 34,750 18,230 30,000 15,000 15,000 24-25-27-352-024 81,640 40,820 20,280 30,000 15,000 15,000 Totals 3,955,600 1,977,800 1,291,600 1,750,000 875,000 875,000 VALUES IN DISPUTE Parcel Number TCV SEV TV 24-25-27-352-027 1,989,420 994,710 345,570 24-25-27-352-025 54,520 27,260 27,260 24-25-27-352-007 70,520 35,260 35,260 24-25-27-352-008 39,500 19,750 3,230 24-25-27-352-024 51,640 25,820 5,280 Totals 2,205,600 1,102,800 416,600
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EntireTribunalCaseISPetition.pdfRead complete document text →
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STATE OF MICHIGAN GRETCHEN WHITMER GOVERNOR DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS LANSING MARLON I. BROWN, DPA DIRECTOR Entire Tribunal Case Information Sheet - Petitioner MTT DOCKET NO. Section 1: Petitioner’s Contact Information Filer type: Organization Local Unit of Government First Name M.I. Last Name/Company Name Ferndale Avenue Shoppes Home Address (No., Street, P.O. Box or Rural Route) 4036 Telegraph Rd, Suite 201 City or Town Bloomfield Hills State Michigan ZIP Code 48302 Telephone Number (248)731-3090 E-mail Address (do not enter unless you want MTT to send all correspondence via e-mail) lhallahan@hallahanlaw.com 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 Section 3: Issue Please designate one: Valuation Section 4: Subject Property Information How many parcels are you appealing? 5 Property Address (No., Street, City, ST, ZIP) [If multiple, list first property’s address] 23157 Woodward Ave See Petition Ferndale
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STATE OF MICHIGAN GRETCHEN WHITMER GOVERNOR DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS LANSING MARLON I. BROWN, DPA DIRECTOR Michigan 48220 Taxing Authority (City or Township) City Of Ferndale (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.) Yes Section 5: Check which of the following you are appealing (check all that apply) True Cash and Taxable Values Uncapping of Taxable Value If “Other”, please explain: Section 6: Valuation Information for Each Parcel under Appeal Parcel Number: 24-25-27-352-027 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: 1794710 Current Taxable Value as established by the Board of Review: 1145570 What do you believe is the fair market value (also known as True Cash Value)? 1600000 Multiply the True Cash Value by 50% and enter here. This is your contention of Assessed Value (also known as State Equalized Value). 800000 If you belive the Taxable Value differs from your contention of Assessed Value, enter your contention of Taxable Value. Section 6: Valuation Information for Each Parcel under Appeal Parcel Number: 24-25-27-352-025 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: 47260
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STATE OF MICHIGAN GRETCHEN WHITMER GOVERNOR DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS LANSING MARLON I. BROWN, DPA DIRECTOR Current Taxable Value as established by the Board of Review: 47260 What do you believe is the fair market value (also known as True Cash Value)? 40000 Multiply the True Cash Value by 50% and enter here. This is your contention of Assessed Value (also known as State Equalized Value). 20000 If you belive the Taxable Value differs from your contention of Assessed Value, enter your contention of Taxable Value. Section 6: Valuation Information for Each Parcel under Appeal Parcel Number: 24-25-27-352-007 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: 60260 Current Taxable Value as established by the Board of Review: 60260 What do you believe is the fair market value (also known as True Cash Value)? 50000 Multiply the True Cash Value by 50% and enter here. This is your contention of Assessed Value (also known as State Equalized Value). 25000 If you belive the Taxable Value differs from your contention of Assessed Value, enter your contention of Taxable Value. Section 6: Valuation Information for Each Parcel under Appeal Parcel Number: 24-25-27-352-008 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: 34750 Current Taxable Value as established by the Board of Review: 18230 What do you believe is the fair market value (also known as True Cash Value)? 30000 Multiply the True Cash Value by 50% and enter here. This is your contention of Assessed Value (also known as State Equalized Value). 15000 If you belive the Taxable Value differs from your contention of Assessed Value, enter your contention of Taxable Value.
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STATE OF MICHIGAN GRETCHEN WHITMER GOVERNOR DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS LANSING MARLON I. BROWN, DPA DIRECTOR Section 6: Valuation Information for Each Parcel under Appeal Parcel Number: 24-25-27-352-024 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: 40820 Current Taxable Value as established by the Board of Review: 20280 What do you believe is the fair market value (also known as True Cash Value)? 30000 Multiply the True Cash Value by 50% and enter here. This is your contention of Assessed Value (also known as State Equalized Value). 15000 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:
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STATE
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ET_Notice_of_Docket_Number.2026-08-11_10-31-01.pdfRead complete document text →
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STATE OF MICHIGAN GRETCHEN WHITMER GOVERNOR DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS LANSING MARLON I. BROWN, DPA DIRECTOR MICHIGAN TAX TRIBUNAL · 611 W. OTTAWA ST., LANSING, MI 48933 · 517-335-9760 PO BOX 30232, LANSING, MI 48909 · Other Carriers: 2407 N. GRAND RIVER AVE., LANSING, MI 48906 Ferndale Avenue Shoppes, Petitioner, MICHIGAN TAX TRIBUNAL v MTT Docket No.: 26-001387 City Of Ferndale, Respondent. NOTICE OF DOCKET NUMBER TAKE NOTICE that an Entire Tribunal petition has been filed and the above-noted docket number has been assigned to that petition. This docket number shall be noted on the petition and the petition shall be served within 45 days of the issuance of this notice, as required by TTR 227 and MCL 205.735a, even if the petition was served when filed. A proof of service shall also be filed with the Tribunal within 45 days of the issuance of this notice evidencing the service of the petition. If you submitted a proof of service with the petition, you must still serve the petition and file a second proof of service including the docket number, pursuant to this notice. Failure to serve the petition and file a proof of service within 45 days of the issuance of the notice may result in the dismissal of this case. Under TTR 235(1), “[t]he respondent shall file an answer or responsive motion within 28 days after the date of service of the petition with noted docket number.” Failure to do so will result in Respondent being placed in default. The docket number also needs to be noted on all other documents submitted in this case. Further, the assignment of the docket number does not mean that the Tribunal has authority over the petition or that the petition complies with statutory requirements or the Tribunal’s rules. By: Tribunal Clerk Entered: August 11, 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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Ferndale - Petition 2026.pdfRead complete document text →
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1 STATE OF MICHIGAN DEPARTMENT OF LICENSING & REGULATORY AFFAIRS Ferndale Avenue Shoppes, Petitioner, v City of Ferndale, Respondent. MICHIGAN TAX TRIBUNAL Docket No. 26-____________ Parcel No.: 24-25-27-352-027, and additional parcels _____________________________________________________________________________/ PROPERTY TAX PETITION (Entire Tribunal, 2026 Tax Year) Petitioner, by and through its attorneys, Hallahan & Associates, P.C., contends: 1. The property that is the subject of this appeal consists of these contiguous real property parcels: REAL PROPERTY - CONTIGUOUS Parcel Number Address Classification Use 24-25-27-352-027 23157 Woodward Ave. 201-Commercial Retail 24-25-27-352-025 168 W. Cambourne St.. 202-Commercial Retail 24-25-27-352-007 23235 Woodward Ave. 201-Commercial Retail 24-25-27-352-008 23235 Woodward Ave. 201-Commercial Retail 24-25-27-352-024 158 W. Cambourne St.. 202-Commercial Retail 2. ☒ N/A. If the assessment at issue was protested, the protest was made to Respondent’s: ☐ March, ☐ July, ☐ December Board of Review. 3. Respondent, identified above, assesses and collects taxes on the subject property. 4. The subject property is located in the County of Oakland and school district of Ferndale School District. 5. Petitioner is a taxpayer/party-in-interest with respect to property taxes on the subject property. 6. The Petitioner’s principal office/legal residence address is: 4036 Telegraph Rd. Suite 201, Bloomfield Hills, MI 48302.
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2 7. This appeal involves issues related to: ☒ the subject property’s true cash and taxable values ☐ the subject property’s taxable value only there is a dispute as to the value of an addition or loss: ☐ Yes ☐ No ☐ uniformity of the subject property’s assessment ☐ the subject property’s exemption from ad valorem taxation under MCL ______ 8. The tax year at issue is 2026. 9. The subject property is listed on the attachment, including, by parcel number: a. Respondent’s Board of Review established values, b. Petitioner’s value contentions, and c. Values in dispute. 10. Petitioner relies upon the following to support the relief requested: The 2026 values imposed on Petitioner’s property, and the taxes to be levied and collected thereon, are invalid and unlawful and operate as fraud upon the taxpayer for the reasons that: a. The assessed, state equalized and/or taxable values exceed the amounts permitted by the Michigan Constitution and applicable statutes; b. The assessed, state equalized and/or taxable values are at higher percentages of true cash value than permissible under the Michigan Constitution and applicable statutes; c. The assessed, state equalized and/or taxable values are based upon an erroneous determination of the true cash value of that portion of Petitioner’s property that is taxable under Michigan law and are based upon the application of wrong principles; d. The assessed, state equalized and/or taxable values, and the mode of assessment adopted by Respondent, discriminate against Petitioner and deny Petitioner its constitutional rights of uniformity, equal protection and due process of law; and e. The taxable value of parcels 24-25-27-352-025 and 24-25-27-352-007 were unlawfully uncapped.
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3 Petitioner requests that the Tribunal enter an order reducing the 2026 values from those established by Respondent’s Board of Review to those contended by Petitioner, and order refunds attributable to the reductions, with interest, as provided by the Tax Tribunal Act. HALLAHAN & ASSOCIATES, P.C. /s/ Laura M. Hallahan Laura M. Hallahan (P42101) Attorney for Petitioner 1750 S. Telegraph Road, Suite 202 Bloomfield Hills, MI 48302-0179 (248) 731-3089 lhallahan@hallahanlaw.com Dated: May 25, 2026 Filing Fee: $700
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4 ATTACHMENT TO PETITION (Subject Property) VALUES Respondent’s Board of Review -and- Petitioner’s Contention Parcel Number Respondent Petitioner TCV SEV TV TCV SEV TV 24-25-27-352-027 3,589,420 1,794,710 1,145,570 1,600,000 800,000 800,000 24-25-27-352-025 94,520 47,260 47,260 40,000 20,000 20,000 24-25-27-352-007 120,520 60,260 60,260 50,000 25,000 25,000 24-25-27-352-008 69,500 34,750 18,230 30,000 15,000 15,000 24-25-27-352-024 81,640 40,820 20,280 30,000 15,000 15,000 Totals 3,955,600 1,977,800 1,291,600 1,750,000 875,000 875,000 VALUES IN DISPUTE Parcel Number TCV SEV TV 24-25-27-352-027 1,989,420 994,710 345,570 24-25-27-352-025 54,520 27,260 27,260 24-25-27-352-007 70,520 35,260 35,260 24-25-27-352-008 39,500 19,750 3,230 24-25-27-352-024 51,640 25,820 5,280 Totals 2,205,600 1,102,800 416,600
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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 Ferndale Avenue Shoppes Home Address (No., Street, P.O. Box or Rural Route) 4036 Telegraph Rd, Suite 201 City or Town Bloomfield Hills State Michigan ZIP Code 48302 Telephone Number (248)731-3090 E-mail Address (do not enter unless you want MTT to send all correspondence via e-mail) lhallahan@hallahanlaw.com 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 Section 3: Issue Please designate one: Valuation Section 4: Subject Property Information How many parcels are you appealing? 5 Property Address (No., Street, City, ST, ZIP) [If multiple, list first property’s address] 23157 Woodward Ave See Petition Ferndale
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STATE OF MICHIGAN GRETCHEN WHITMER GOVERNOR DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS LANSING MARLON I. BROWN, DPA DIRECTOR Michigan 48220 Taxing Authority (City or Township) City Of Ferndale (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.) Yes Section 5: Check which of the following you are appealing (check all that apply) True Cash and Taxable Values Uncapping of Taxable Value If “Other”, please explain: Section 6: Valuation Information for Each Parcel under Appeal Parcel Number: 24-25-27-352-027 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: 1794710 Current Taxable Value as established by the Board of Review: 1145570 What do you believe is the fair market value (also known as True Cash Value)? 1600000 Multiply the True Cash Value by 50% and enter here. This is your contention of Assessed Value (also known as State Equalized Value). 800000 If you belive the Taxable Value differs from your contention of Assessed Value, enter your contention of Taxable Value. Section 6: Valuation Information for Each Parcel under Appeal Parcel Number: 24-25-27-352-025 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: 47260
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STATE OF MICHIGAN GRETCHEN WHITMER GOVERNOR DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS LANSING MARLON I. BROWN, DPA DIRECTOR Current Taxable Value as established by the Board of Review: 47260 What do you believe is the fair market value (also known as True Cash Value)? 40000 Multiply the True Cash Value by 50% and enter here. This is your contention of Assessed Value (also known as State Equalized Value). 20000 If you belive the Taxable Value differs from your contention of Assessed Value, enter your contention of Taxable Value. Section 6: Valuation Information for Each Parcel under Appeal Parcel Number: 24-25-27-352-007 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: 60260 Current Taxable Value as established by the Board of Review: 60260 What do you believe is the fair market value (also known as True Cash Value)? 50000 Multiply the True Cash Value by 50% and enter here. This is your contention of Assessed Value (also known as State Equalized Value). 25000 If you belive the Taxable Value differs from your contention of Assessed Value, enter your contention of Taxable Value. Section 6: Valuation Information for Each Parcel under Appeal Parcel Number: 24-25-27-352-008 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: 34750 Current Taxable Value as established by the Board of Review: 18230 What do you believe is the fair market value (also known as True Cash Value)? 30000 Multiply the True Cash Value by 50% and enter here. This is your contention of Assessed Value (also known as State Equalized Value). 15000 If you belive the Taxable Value differs from your contention of Assessed Value, enter your contention of Taxable Value.
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STATE OF MICHIGAN GRETCHEN WHITMER GOVERNOR DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS LANSING MARLON I. BROWN, DPA DIRECTOR Section 6: Valuation Information for Each Parcel under Appeal Parcel Number: 24-25-27-352-024 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: 40820 Current Taxable Value as established by the Board of Review: 20280 What do you believe is the fair market value (also known as True Cash Value)? 30000 Multiply the True Cash Value by 50% and enter here. This is your contention of Assessed Value (also known as State Equalized Value). 15000 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:
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STATE
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