Fourteen Farmington LLC, Petitioner Vs. City Of Farmington Hills, Respondent

Page 1

STATE OF MICHIGAN

 

GRETCHEN WHITMER 

GOVERNOR 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

LANSING

MARLON I. BROWN, DPA 

DIRECTOR 

 

 

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

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

Fourteen Farmington LLC, 

MICHIGAN TAX TRIBUNAL 

 

Petitioner, 

 

 

v 

 

MTT Docket No. 25-002373 

 

City of Farmington Hills, 

 

Presiding Judge 

Respondent. 

 

Joshua M. Wease 

 

 

ORDER GRANTING JOINT STIPULATION FOR ENTRY OF CONSENT JUDGMENT 

 

CONSENT JUDGMENT 

 

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

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

 

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

attachments, terms and conditions is GRANTED and ADOPTED, unless otherwise 

indicated. 

 

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

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

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

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

 

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

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

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

Judgment. If a refund is warranted, it shall, unless otherwise indicated, include a 

proportionate share of any property tax administration fees paid and of penalty and 

interest paid on delinquent taxes. The refund shall also, unless otherwise indicated, 

separately indicate the amount of the taxes, fees, penalties, and interest being 

refunded. A sum determined by the Tribunal to have been unlawfully paid shall, unless 

otherwise indicated, bear interest from the date of payment to the date of judgment and 

the judgment shall bear interest to the date of its payment. A sum determined by the 

Tribunal to have been underpaid shall not bear interest for any time period prior to 28 

days after the issuance of this Consent Judgment. Pursuant to MCL 205.737, interest 

shall accrue (i) after December 31, 2013, through June 30, 2016, at the rate of 4.25%, 

(ii) after June 30, 2016, through December 31, 2016, at the rate of 4.40%, (iii) after 

December 31, 2016, through June 30, 2017, at the rate of 4.50%, (iv) after June 30, 

 

1 See MCL 211.27a. 

2 See MCL 205.755.

Page 2

MTT Docket No. 25-002373 

Page 2 of 2 

 

2017, through December 31, 2017, at the rate of 4.70%, (v) after December 31, 2017, 

through June 30, 2018, at the rate of 5.15%, (vi) after June 30, 2018, through December 

31, 2018, at the rate of 5.41%, (vii) after December 31, 2018, through June 30, 2019, at 

the rate of 5.9%, (viii) after June 30, 2019, through December 31, 2019, at the rate of 

6.39%, (ix) after December 31, 2019, through June 30, 2020, at the rate of 6.40%, (x) 

after June 30 2020, through December 31, 2020, at the rate of 5.63%, (xi) after 

December 31, 2020, through June 30, 2022, at the rate of 4.25%, (xii) after June 30, 

2022, through December 31, 2022, at the rate of 4.27%, (xiii) after December 31, 2022, 

through June 30, 2023, at the rate of 5.65%, (xiv) after June 30, 2023, through 

December 31, 2023, at the rate of 8.25%, (xv) after December 31, 2023, through June 

30, 2024, at the rate of 9.30%, (xvi) after June 30, 2024, through December 31, 2024, at 

the rate of 9.50%, (xvii) after December 31, 2024, through June 30, 2025, at the rate of 

9.47%, and (xviii) after June 30, 2025, through December 31, 2025, at the rate of 

8.66%. 

 

This Consent Judgment resolves all pending claims in this matter and closes this case. 

 

See docket look up for a copy of stipulation and for any possible refund paragraph. 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

By _____________________________ 

Entered: July 3, 2025 

am 

 

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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Page 1

STATE OF MICHIGAN 

DEPARTMENT OF LICENSING & REGULATORY AFFAIRS 

MICHIGAN TAX TRIBUNAL 

Fourteen Farmington, LLC, 

Petitioner, 

MTT Docket No. 25-002373 

City of Farmington Hills, 

Respondent. 

/ 

Stipulation for Entry of Consent Judgment 

The parcel is located in Oakland County. 

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

Property Parcel No: multiple — see Attachment. 

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

Review are: 

(see Attachment) 

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

purposes are: 

(see Attachment) 

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

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

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

years: 

N/A 

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

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

payment of the refund, the waiver of interest, etc.: 

N/A

Page 2

MTT Docket No. 25-002373 

Stipulation for Entry of Consent Judgment 

HONIGMAN LLP 

Attorneys for Petitioner 

By: 

Stewart L. Mandell (P33781) 

39400 Woodward Avenue, Suite 101 

Bloomfield Hills, MI 48304-5151 

(313) 465-7420 

slmandell@honigman.com 

Dated: June 24, 2025 

61031751.3 

ROSATI, SCHULTZ, JOPPICH & 

AMTSBUECHLER, P.C. 

Attorneys for Respondent 

ne ZZ, 

Debra Walling (P37067) 

27555 Executive Dr., Suite 250? 

Farmington Hills, MI 48331-3550 

(248) 489-4100 

dwalling@rsjalaw.com 

Dated: June 24, 2025

Page 3

MTT Docket No. 25-002373 

Stipulation for Entry of Consent Judgment 

STATE OF MICHIGAN 

DEPARTMENT OF LICENSING & REGULATORY AFFAIRS 

MICHIGAN TAX TRIBUNAL 

Fourteen Farmington, LLC, 

Petitioner, 

v 

MTT Docket No. 25-002373 

City of Farmington Hills, 

Respondent. 

/ 

Multiple Parcel Attachment to 

Stipulation for Entry of Consent Judgment 

l. 

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

Review are: 

Tax 

Parcel 

True Cash 

Assessed 

Taxable 

Year 

Number 

Value 

Value 

Value 

2025 

122-23-04-228-010 

$636,560 

$318,280 

$264,020 

2025 

| 22-23-04-228-011 

$368,520 

$184,260 

$146,360 

2025 

122-23-04-228-019 

$282,240 

$141,120 

$112,480 

2025 

122-23-04-228-020 

$335,140 

$167,570 

$133,850 

2025 

[22-23-04-228-021 

$430,960 

$215,480 

$171,090 

2. 

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

purposes are: 

Tax 

Parcel 

True Cash 

State Equalized 

Taxable 

Year 

Number 

Value 

Value 

Value 

2025 

22-23-04-228-010 

$445,400 

$222,700 

$222,700 

2025 

22-23-04-228-011 

$209,800 

$104,900 

$104,900 

2025 

|22-23-04-228-019 

$174,200 

$87,100 

$87,100 

2025 

22-23-04-228-020 

$200,400 

$100,200 

$100,200 

2025 

22-23-04-228-021 

$282,100 

$141,050 

$141,050 

3 

61031751.3

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Page 1

STATE OF MICHIGAN 

DEPARTMENT OF LICENSING & REGULATORY AFFAIRS 

MICHIGAN TAX TRIBUNAL 

Fourteen Farmington, LLC, 

Petitioner, 

MTT Docket No. 25-002373 

City of Farmington Hills, 

Respondent. 

/ 

Stipulation for Entry of Consent Judgment 

The parcel is located in Oakland County. 

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

Property Parcel No: multiple — see Attachment. 

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

Review are: 

(see Attachment) 

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

purposes are: 

(see Attachment) 

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

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

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

years: 

N/A 

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

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

payment of the refund, the waiver of interest, etc.: 

N/A

Page 2

MTT Docket No. 25-002373 

Stipulation for Entry of Consent Judgment 

HONIGMAN LLP 

Attorneys for Petitioner 

By: 

Stewart L. Mandell (P33781) 

39400 Woodward Avenue, Suite 101 

Bloomfield Hills, MI 48304-5151 

(313) 465-7420 

slmandell@honigman.com 

Dated: June 24, 2025 

61031751.3 

ROSATI, SCHULTZ, JOPPICH & 

AMTSBUECHLER, P.C. 

Attorneys for Respondent 

ne ZZ, 

Debra Walling (P37067) 

27555 Executive Dr., Suite 250? 

Farmington Hills, MI 48331-3550 

(248) 489-4100 

dwalling@rsjalaw.com 

Dated: June 24, 2025

Page 3

MTT Docket No. 25-002373 

Stipulation for Entry of Consent Judgment 

STATE OF MICHIGAN 

DEPARTMENT OF LICENSING & REGULATORY AFFAIRS 

MICHIGAN TAX TRIBUNAL 

Fourteen Farmington, LLC, 

Petitioner, 

v 

MTT Docket No. 25-002373 

City of Farmington Hills, 

Respondent. 

/ 

Multiple Parcel Attachment to 

Stipulation for Entry of Consent Judgment 

l. 

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

Review are: 

Tax 

Parcel 

True Cash 

Assessed 

Taxable 

Year 

Number 

Value 

Value 

Value 

2025 

122-23-04-228-010 

$636,560 

$318,280 

$264,020 

2025 

| 22-23-04-228-011 

$368,520 

$184,260 

$146,360 

2025 

122-23-04-228-019 

$282,240 

$141,120 

$112,480 

2025 

122-23-04-228-020 

$335,140 

$167,570 

$133,850 

2025 

[22-23-04-228-021 

$430,960 

$215,480 

$171,090 

2. 

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

purposes are: 

Tax 

Parcel 

True Cash 

State Equalized 

Taxable 

Year 

Number 

Value 

Value 

Value 

2025 

22-23-04-228-010 

$445,400 

$222,700 

$222,700 

2025 

22-23-04-228-011 

$209,800 

$104,900 

$104,900 

2025 

|22-23-04-228-019 

$174,200 

$87,100 

$87,100 

2025 

22-23-04-228-020 

$200,400 

$100,200 

$100,200 

2025 

22-23-04-228-021 

$282,100 

$141,050 

$141,050 

3 

61031751.3

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Page 1

STATE OF MICHIGAN 

DEPARTMENT OF LICENSING & REGULATORY AFFAIRS 

MICHIGAN TAX TRIBUNAL 

 

FOURTEEN FARMINGTON, LLC, 

 

 

Petitioner, 

 

 

 

 

MTT Docket No. 25-002373 

 

-vs- 

 

 

 

 

 

 

Parcel Nos. 22-23-04-228-010 

 

 

 

 

 

 

 

 

 

 22-23-04-228-011 

 

CITY OF FARMINGTON HILLS, 

 

 

 22-23-04-228-019 

 

 

 

 

 

 

 

 

 22-23-04-228-020 

 

Respondent. 

 

 

 

 

 22-23-04-228-021 

 

HONIGMAN LLP 

Stewart L. Mandell (P33781) 

Attorney for Petitioner 

39400 Woodward Avenue, Suite 101 

Bloomfield Hills, MI 48304-5151 

(248) 465-7420 

slmandell@honigman.com 

 

ROSATI, SCHULTZ JOPPICH & 

 AMTSBUECHLER, P.C. 

Debra A. Walling (P37067) 

Attorney for Respondent 

27555 Executive Drive, Suite 250 

Farmington Hills, MI 48331-3554 

(248) 489-4100 

dwalling@rsjalaw.com 

 

RESPONDENT’S ANSWER TO PETITION 

 

NOW COMES Respondent, CITY OF FARMINGTON HILLS, by and through its 

Attorneys, ROSATI SCHULTZ JOPPICH & AMTSBUECHLER PC, and for its Answer to 

Petitioner's Petition, states as follows: 

 

1. 

As to Paragraph 1, Respondent admits that the parcel numbers for the property 

identified in this Petition are 22-23-04-228-010, 22-23-04-228-011, 22-23-04-228-019, 22-23-04-

228-020, and 22-23-04-228-021. Respondent neither admits nor denies the remainder of the 

allegations contained therein, lacking knowledge or information sufficient to form a belief as to 

the truth of the allegations and, therefore, leaves Petitioner to its proofs. 

 

2. 

As to Paragraph 2, Respondent admits that Farmington Hills assesses and collects 

property taxes on tax parcel numbers 22-23-04-228-010, 22-23-04-228-011, 22-23-04-228-019, 

22-23-04-228-020, and 22-23-04-228-021.

Page 2

2 

 

3. 

As to Paragraph 3, Respondent admits that the true cash, assessed, and taxable 

values contained therein are accurate representations of the values established by Respondent for 

tax year 2025. Respondent denies that Petitioner’s requested 2025 values are accurate. 

4. 

As to Paragraph 4, Respondent neither admits nor denies the remainder of the 

allegations contained therein, lacking knowledge or information sufficient to form a belief as to 

the truth of the allegations and, therefore, leaves Petitioner to its proofs. 

5. 

As to Paragraph 5, Respondent admits the subject property is classified as 

Commercial. Respondent neither admits nor denies the remainder of the allegations contained 

therein, lacking knowledge or information sufficient to form a belief as to the truth of the 

allegations and, therefore, leaves Petitioner to its proofs. 

6. 

As to Paragraph 6, Respondent neither admits nor denies the allegations contained 

therein, lacking knowledge or information sufficient to form a belief as to the truth of the 

allegations and, therefore, leaves Petitioner to its proofs. 

7. 

As to Paragraph 7, Respondent neither admits nor denies the allegations contained 

therein, lacking knowledge or information sufficient to form a belief as to the truth of the 

allegations and, therefore, leaves Petitioner to its proofs. 

8. 

As to Paragraph 8, no response is required as no allegations have been made. 

9. 

As to Paragraph 9, Respondent denies all allegations contained in paragraph 9, 

including subparagraphs (a) through (d) as those allegations are untrue.

Page 3

3 

 

 

WHEREFORE, Respondent, CITY OF FARMINGTON HILLS, 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. 

ROSATI SCHULTZ JOPPICH 

& AMTSBUECHLER, PC 

 

 

 

 

 

 

 

 /s/ Debra A. Walling 

 

 

DEBRA A. WALLING (P37067) 

Attorney for Respondent 

27555 Executive Drive, Suite 250 

Farmington Hills, MI 48331 

(248) 489-4100 

 

AFFIRMATIVE DEFENSES 

 

Respondent CITY OF FARMINGTON HILLS asserts the following affirmative defenses: 

1. 

Petitioner has failed to allege specific and sufficient facts to set forth a cause of 

action against Respondent and to support its claim for relief. 

2. 

Petitioner has failed to allege specific and sufficient facts to establish fraud, error 

of law, discrimination, application of wrong principles, or illegality on the part of the Respondent 

or its agents. 

3. 

Petitioner has failed to allege that the mode and method of assessing the subject 

property fails to conform to the mode and method applied in the case of all other properties in 

Respondent's taxing unit for the year in question. 

4. 

Petitioner has failed to allege specific and sufficient facts to establish the true cash 

value, assessed value and taxable value of its property. 

5. 

Petitioner has failed to allege specific and sufficient facts to support its allegation 

that the assessed value of its property, as equalized, is at a factor other than 50% and has also failed 

to allege specific and sufficient facts to support its allegations that the property's taxable value is 

improper.

Page 4

4 

 

6. 

Petitioner has failed to show that any factor other than 50% was applied to the true 

cash value of its property, as well as to the properties of all others, to arrive at the respective 

assessments appearing on the roll. 

7. 

Petitioner, in essence, asks the Tribunal to grant it an illegal preference by 

application of a method of assessment different from that employed in the assessment of other 

properties in the Respondent's taxing unit. 

8. 

Petitioner, in essence, seeks by Petition to challenge the process of county and state 

equalization as to which it has no legal standing and cannot maintain a cause of action. 

9. 

If Petitioner appeared at the Board of Review, Petitioner failed in its appearance 

before the Board of Review to specifically allege: 

a. 

The equalized assessment of the property is more than 50% of its true cash 

value and that the taxable value is in violation of applicable statutory and 

constitutional limitations. 

b. 

The property is assessed in a discriminatory manner and that the assessment 

is a higher level of true cash value than the average level of

Page 5

5 

 

such

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Page 1

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

ORLENE HAWKS

DIRECTOR

Entire Tribunal Case Information Sheet - Respondent

MOAHR DOCKET NO. 25-002373

Section 1: Respondent’s Contact Information

Filer Type: Local Unit of Government

City Of Farmington Hills (OAKLAND)

Local Unit of Government/First Name

M.I.

Last Name

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

City or Town

State

Michigan

ZIP Code

Telephone Number

Fax 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

Debra

M.I.

A

Last Name

Walling

Firm Name (if any)

Rosati, Schultz, Joppich & Amtsbuechler, P.C.

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

27555 Executive Drive

Suite 250

City or Town

Farmington Hills

State

Michigan

ZIP Code

48331

Telephone Number

248-489-4100

Fax Number

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

dwalling@rsjalaw.com

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

Respondent or Authorized Attorney/Representative’s Signature: 

Debra A. Walling

/s/

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Page 1

STATE OF MICHIGAN 

DEPARTMENT OF LICENSING & REGULATORY AFFAIRS 

MICHIGAN TAX TRIBUNAL 

Fourteen Farmington, LLC, 

Petitioner, 

MTT Docket No. 25-002373 

\z 

Parcel Nos. 22-23-04-228-010, 

22-23-04-228- 

City of Farmington Hills, 

SPS 

R 

22-23-04-228-020, and 

espondent, 

22-23-04-228-021 

Stewart L.. Mandell (P33781) 

Honigman LLP 

Attorneys for Petitioner 

39400 Woodward Avenue, Suite 101 

Bloomfield Hills, MI 48304-5151 

(313) 465-7420 

slmandell@honigman.com 

/ 

Proof of Service 

Lisa Joseph states that on 

ly 

/ [2 / 25, she did serve a copy of Petitioner’s Petition, 

with docket number, upon the parties named on the attached list. 

/s/ Fran Opaseh 

Dated: lo lt 2 25 

Lisa Joseph

Page 2

BY CERTIFIED UNITED STATES MAIL, RETURN RECEIPT REQUESTED: 

CLERK 

FARMINGTON HILLS 

31555 ELEVEN MILE ROAD 

FARMINGTON HILLS, MI 48336-1165 

ASSESSOR 

FARMINGTON HILLS 

31555 ELEVEN MILE ROAD 

FARMINGTON HILLS, MI 48336-1165 

AND BY FIRST-CLASS UNITED STATES MAIL: 

CLERK 

OAKLAND COUNTY 

1200 N. TELEGRAPH ROAD 

PONTIAC, MI 48341-0413 

DIRECTOR OF EQUALIZATION 

OAKLAND COUNTY 

1200 N. TELEGRAPH ROAD 

PONTIAC, MI 48341-0413 

SECRETARY OF SCHOOL BOARD 

FARMINGTON PUBLIC SCHOOLS 

32500 SHIAWASSEE ROAD 

FARMINGTON, MI 48336-2338 

STATE TREASURER 

MICHIGAN DEPARTMENT OF TREASURY 

TREASURY BUILDING 

430 W. ALLEGAN ST. 

LANSING, MI 48922 

25-0065

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Page 1

RECEIVED 

RECEIVED 

5 

. 

MAY 29 2025 

MAY 37 2005) 

Tee 

MICHIGAN TAX TRIBUNAL 

MICHIGAN TAX TRIBUNAL 

STATE OF MICHIGAN 

DEPARTMENT OF LICENSING & REGULATORY AFFAIRS 

MICHIGAN TAX TRIBUNAL 

Fourteen Farmington, LLC, 

Petitioner, 

Vv. 

MTT Docket No. 

. 

. 

. 

Parcel Nos. 22-23-04-228-010, 

City of Farmington Hills, 

deg py 1 

Respondent, 

22-23-04-228-019, 

22-23-04-228-020, and 

22-23-04-228-021 

Stewart L. Mandell (P33781) 

Honigman LLP 

Attorneys for Petitioner 

39400 Woodward Avenue, Suite 101 

Bloomfield Hills, MI 48304-5151 

(313) 465-7420 

slmandell@honigman.com 

Petition 

Fourteen Farmington, LLC (“Petitioner”), through its attorneys, Honigman LLP, says: 

1. 

Petitioner's principal office is at 251 E. Merrill, Suite 201, Birmingham, MI 48009. 

Petitioner is a party in interest with respect to property taxes on tax parcel numbers 22-23-04-228- 

010, 

22-23-04-228-011, 

22-23-04-228-019, 

22-23-04-228-020, 

and 

22-23-04-228-021 

(collectively, "Petitioner's Property"), with addresses that include 33493 Fourteen Mile Road, 

Farmington Hills, located in Oakland County, Michigan. The tax parcels are contiguous.

Page 2

3. 

In 2025, Respondent set each assessed value and taxable value of Petitioner's 

Property at the values shown in the chart below. 

Also included in the chart are Petitioner’s 

requested values for 2025: 

Respondent's Original 

Petitioner's Requested 

2025 Values 

2025 Values 

Assessed/ 

Assessed/ 

Parcel No. 

State Equalized 

Taxable 

State Equalized 

Taxable 

22-23-04-228-010 

$318,280 

$264,020 

$222,700 

$222,700 

22-23-04-228-011 

$184,260 

$146,360 

$104,900 

$104,900 

22-23-04-228-018 

$141,120 

$112,480 

$87,100 

$87,100 

22-23-04-228-020 

$167,570 

$133,850 

$100,200 

$100,200 

22-23-04-228-021 

$215,480 

$171,090 

$141,050 

$141,050 

TOTALS 

$1,026,710 

$827,800 

$655,950 

$655,950 

4. 

The setting of each 2025 assessed value as shown will result in state equalized 

values in the same amounts based upon the tentative equalization factor. 

5. 

Petitioner’s Property is classified as commercial improved. 

Petitioner’s Property 

is presently used or available for use for commercial purposes. Petitioner believes that Petitioner’s 

Property was originally designed to be used for commercial purposes. 

6. 

This matter involves issues relating to: (a) valuation, (b) assessment, (c) taxable 

value, and (d) uniformity. 

7. 

At this time, Petitioner believes, as it relates to taxable value, that there is a dispute 

relative to the value of a loss. 

8. 

No board of review protest was required for Petitioner's Property. 

9. 

Each 2025 assessment, including state equalized value and taxable value, imposed

Page 3

(a) 

Each 2025 assessment, including state equalized value and/or taxable value, 

exceeds the amount permitted by the Michigan Constitution and applicable statutes; 

(b) 

Each 2025 assessment, including state equalized value and/or taxable value, 

is at a higher percentage of true cash value than permissible under the Michigan Constitution and 

applicable statutes; 

(c) 

Each 2025 assessment, including taxable value and/or state equalized value, 

is based upon an erroneous determination of the true cash value of that portion of Petitioner’s 

Property that is taxable under Michigan law, and is based upon the application of wrong principles; 

and, 

(d) 

Each 2025 assessment, including state equalized value and/or taxable value, 

and the mode of assessment adopted by Respondent, discriminate against Petitioner and deny 

Petitioner its constitutional rights to uniformity, equal protection, and due process of law. 

WHEREFORE, 

Petitioner 

requests 

that 

the 

Tax 

Tribunal 

enter 

an 

Order: 

(i) reducing each 2025 taxable value, assessed value, and state equalized value of Petitioner's 

Property to the requested values shown in the table in paragraph 3 above; (ii) requiring payment 

to Petitioner of the refunds attributable to such reductions, plus interest and costs; and (iii) 

awarding Petitioner any other relief to which it is entitled. 

Respectfully submitted, 

HONIGMAN LLP 

Attorneys for Petitioner 

YW

Page 4

Honieman LLP 

COSTS ADVANCED ACCOUNT 

ne 

Invoice Date 

Invoice Number 

Invoice Narrative 

Payment Amount 

5/27/25 

ne 

99997/997594/SLM 

#%$700.00%** 

Filing Fee for Petition 

21074678.1

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Page 1

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA

DIRECTOR

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

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

Fourteen Farmington LLC, 

Petitioner,

 MICHIGAN TAX TRIBUNAL

v

MTT Docket No.: 25-002373

City Of Farmington Hills, 

Respondent.

NOTICE OF DOCKET NUMBER

TAKE NOTICE that an Entire Tribunal petition has been filed and the above-noted 

docket number has been assigned to that petition. This docket number shall be noted 

on the petition and the petition shall be served within 45 days of the issuance of 

this Notice, as required by TTR 227 and MCL 205.735a, even if the petition was served 

when filed. A proof of service shall also be filed with the Tribunal within 45 days of the 

issuance of this Notice evidencing the service of the petition. 

If you submitted a proof of service with the petition, you must still serve the petition and 

file a second proof of service including the docket number, pursuant to this Notice. 

Failure to serve the petition and file a proof of service within 45 days of the issuance of 

the Notice may result in the dismissal of this case.

Under TTR 235(1), “[t]he respondent shall file an answer or responsive motion within 28 

days after the date of service of the petition with noted docket number.” Failure to do so 

will result in Respondent being placed in default.

The docket number also needs to be noted on all other documents submitted in this 

case. Further, the assignment of the docket number does not mean that the Tribunal 

has authority over the petition or that the petition complies with statutory requirements 

or the Tribunal’s rules.

By: __Tribunal Clerk________

Entered: June 11, 2025

PROOF OF SERVICE

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

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

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

representatives.

By: Tribunal Clerk

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

Page 1

RECEIVED 

RECEIVED 

5 

. 

MAY 29 2025 

MAY 37 2005) 

Tee 

MICHIGAN TAX TRIBUNAL 

MICHIGAN TAX TRIBUNAL 

STATE OF MICHIGAN 

DEPARTMENT OF LICENSING & REGULATORY AFFAIRS 

MICHIGAN TAX TRIBUNAL 

Fourteen Farmington, LLC, 

Petitioner, 

Vv. 

MTT Docket No. 

. 

. 

. 

Parcel Nos. 22-23-04-228-010, 

City of Farmington Hills, 

deg py 1 

Respondent, 

22-23-04-228-019, 

22-23-04-228-020, and 

22-23-04-228-021 

Stewart L. Mandell (P33781) 

Honigman LLP 

Attorneys for Petitioner 

39400 Woodward Avenue, Suite 101 

Bloomfield Hills, MI 48304-5151 

(313) 465-7420 

slmandell@honigman.com 

Petition 

Fourteen Farmington, LLC (“Petitioner”), through its attorneys, Honigman LLP, says: 

1. 

Petitioner's principal office is at 251 E. Merrill, Suite 201, Birmingham, MI 48009. 

Petitioner is a party in interest with respect to property taxes on tax parcel numbers 22-23-04-228- 

010, 

22-23-04-228-011, 

22-23-04-228-019, 

22-23-04-228-020, 

and 

22-23-04-228-021 

(collectively, "Petitioner's Property"), with addresses that include 33493 Fourteen Mile Road, 

Farmington Hills, located in Oakland County, Michigan. The tax parcels are contiguous.

Page 2

3. 

In 2025, Respondent set each assessed value and taxable value of Petitioner's 

Property at the values shown in the chart below. 

Also included in the chart are Petitioner’s 

requested values for 2025: 

Respondent's Original 

Petitioner's Requested 

2025 Values 

2025 Values 

Assessed/ 

Assessed/ 

Parcel No. 

State Equalized 

Taxable 

State Equalized 

Taxable 

22-23-04-228-010 

$318,280 

$264,020 

$222,700 

$222,700 

22-23-04-228-011 

$184,260 

$146,360 

$104,900 

$104,900 

22-23-04-228-018 

$141,120 

$112,480 

$87,100 

$87,100 

22-23-04-228-020 

$167,570 

$133,850 

$100,200 

$100,200 

22-23-04-228-021 

$215,480 

$171,090 

$141,050 

$141,050 

TOTALS 

$1,026,710 

$827,800 

$655,950 

$655,950 

4. 

The setting of each 2025 assessed value as shown will result in state equalized 

values in the same amounts based upon the tentative equalization factor. 

5. 

Petitioner’s Property is classified as commercial improved. 

Petitioner’s Property 

is presently used or available for use for commercial purposes. Petitioner believes that Petitioner’s 

Property was originally designed to be used for commercial purposes. 

6. 

This matter involves issues relating to: (a) valuation, (b) assessment, (c) taxable 

value, and (d) uniformity. 

7. 

At this time, Petitioner believes, as it relates to taxable value, that there is a dispute 

relative to the value of a loss. 

8. 

No board of review protest was required for Petitioner's Property. 

9. 

Each 2025 assessment, including state equalized value and taxable value, imposed

Page 3

(a) 

Each 2025 assessment, including state equalized value and/or taxable value, 

exceeds the amount permitted by the Michigan Constitution and applicable statutes; 

(b) 

Each 2025 assessment, including state equalized value and/or taxable value, 

is at a higher percentage of true cash value than permissible under the Michigan Constitution and 

applicable statutes; 

(c) 

Each 2025 assessment, including taxable value and/or state equalized value, 

is based upon an erroneous determination of the true cash value of that portion of Petitioner’s 

Property that is taxable under Michigan law, and is based upon the application of wrong principles; 

and, 

(d) 

Each 2025 assessment, including state equalized value and/or taxable value, 

and the mode of assessment adopted by Respondent, discriminate against Petitioner and deny 

Petitioner its constitutional rights to uniformity, equal protection, and due process of law. 

WHEREFORE, 

Petitioner 

requests 

that 

the 

Tax 

Tribunal 

enter 

an 

Order: 

(i) reducing each 2025 taxable value, assessed value, and state equalized value of Petitioner's 

Property to the requested values shown in the table in paragraph 3 above; (ii) requiring payment 

to Petitioner of the refunds attributable to such reductions, plus interest and costs; and (iii) 

awarding Petitioner any other relief to which it is entitled. 

Respectfully submitted, 

HONIGMAN LLP 

Attorneys for Petitioner 

YW

Page 4

Honieman LLP 

COSTS ADVANCED ACCOUNT 

ne 

Invoice Date 

Invoice Number 

Invoice Narrative 

Payment Amount 

5/27/25 

ne 

99997/997594/SLM 

#%$700.00%** 

Filing Fee for Petition 

21074678.1

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