Michigan

Ghafari Properties LLC Petitioner Vs. City Of Birmingham Respondent

Petitioner: Ghafari Properties LLC
Respondent: City Of Birmingham

Case overview

Docket number: 26-001459-TT
Status: Ready Schedule
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
9	Motion for Costs was received.	RESP	Not recorded	10/23/2026	$0.00	Download
8	Motion to Compel was received.	RESP	Not recorded	10/23/2026	$0.00	Download
7	Documentation	RESP	Not recorded	10/23/2026	Not recorded	Download
Not recorded	Not recorded	Not recorded	Not recorded	Not recorded	Not recorded	Download
6	Motion for Immediate Consideration was received.	RESP	Not recorded	10/23/2026	$100.00	Download
Not recorded	Not recorded	Not recorded	Not recorded	Not recorded	Not recorded	Download
5	Answer was received	RESP	Not recorded	09/03/2026	Not recorded	Download
Not recorded	Not recorded	Not recorded	Not recorded	Not recorded	Not recorded	Download
4	Petition has been verified	PET	1	08/13/2026	Not recorded	Download
Not recorded	Not recorded	Not recorded	Not recorded	Not recorded	Not recorded	Download
3	Notice of Docket Number ET	Not recorded	Not recorded	08/13/2026	Not recorded	Download
2	Proof of service of petition was received.	Not recorded	Not recorded	08/06/2026	Not recorded	Download
Not recorded	Not recorded	Not recorded	Not recorded	Not recorded	Not recorded	Download
1	A petition was received.	PET	Not recorded	05/26/2026	$600.00	Download
Not recorded	Not recorded	Not recorded	Not recorded	Not recorded	Not recorded	Download

Documents

26-001459 Motion.pdfRead complete document text →

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Page 1

STATE OF MICHIGAN 

DEPARTMENT OF LICENSING & REGULATORY AFFAIRS 

MICHIGAN ADMINISTRATIVE HEARING SYSTEM 

MICHIGAN TAX TRIBUNAL 

 

Ghafari Properties LLC, 

 

 

 

Petitioner, 

vs. 

 

City of Birmingham, 

 

 

 

Respondent. 

 

 

MTT Docket No. 26-001459 

 

Parcel No. 08-19-25-178-001 

_____________________________________________________________________________/ 

 

MOTION TO COMPEL PETITIONER’S DISCOVERY RESPONSES, 

SCHEDULE A HEARING OR IN THE ALTERNATIVE ISSUE 

AN ORDER TO COMPEL, AND FOR FEES AND SANCTIONS 

FOR IMMEDIATE CONSIDERATION 

 

 

NOW COMES Respondent, City of Birmingham, through its attorneys, Beier 

Howlett, P.C., brings this motion under TTR 247 and MCR 2.313(A), and submits the 

following Motion: 

1. 

Petitioner initiated the case and served its Notice of docket number on 

September 13, 2025. 

2. 

Respondent answered the petition on October 7, 2025. 

3. 

Respondent served its Request for Production of Documents to 

Petitioner (“Discovery Requests”) on September 18, 2026. See Exhibit A. 

4. 

Specifically, Respondent served the following Discovery Requests:

Page 2

(a) REQUEST FOR PRODUCTION NO. 1: Produce all income/expense statements 

and Rent rolls for 2023, 2024, and 2025 for the subject property. 

(b) REQUEST FOR PRODUCTION NO. 2: Produce all lease rental and occupancy 

agreements for all tenants at the subject property during 2023, 2024 and 2025, 

and all formal and informal lease offers submitted by or to Petitioner during those 

years. 

(c) REQUEST FOR PRODUCTION NO. 3: Produce all marketing materials utilized 

during the years 2023, 2024, and 2025 including listed lease rates and lease terms. 

(d) REQUEST FOR PRODUCTION NO. 4: Produce all sale listing information from 

the past 5 years for the subject property, including documents with marketing 

details as to the listing, sale price and days on market; formal or informal 

purchase offers; and any appraisals, broker opinions of value, or other valuation 

reports related to the property. 

(e) REQUEST FOR PRODUCTION NO. 5: All agreement(s) for the sale or other 

transfer in ownership of the subject property, or any portion thereof, together with 

all settlement statements, transfer affidavits, and other documents delivered in 

connection with the closing on the sale. 

(f) REQUEST FOR PRODUCTION NO. 6: 

Produce any and all deeds and other 

transfer documents from the past 5 years for the subject property. 

(g) REQUEST FOR PRODUCTION NO. 7: With respect to the condition of the building 

constructed on the property, for the past 5 years to the present, produce the following: 

a. Property condition/inspection reports;

Page 3

b. Details of any renovations, capital improvements, or repairs, and 

remediation; 

c. Actual costs or quotes for any construction, renovations, capital 

improvements, or repairs and remediation; and 

d. Insurance policies and/or similar documents reflecting replacement cost 

estimates. 

5. 

Petitioner has not submitted any response or documents responsive to 

the Discovery Requests, which were due on October 16, 2026. 

6. 

It is now past the due date for Petitioner’s responses, and Petitioner has 

failed to respond and produce responsive documents. 

7. 

On October 19, 2026, forwarded this Motion to Petitioner and inquired 

as to whether Petitioner intended to respond, per TTR 231. See Exhibit B. No 

response was provided. 

8. 

The Discovery Requests are limited in scope and required for 

Respondent to prepare for trial of this case. 

 

WHEREFORE, Respondent respectfully requests this Tribunal to: 

A. Take immediate consideration of this Motion. 

B. Set an oral hearing on the Motion or to issue an order to compel discovery 

responses. 

C. Award costs, attorney fees, and any other sanctions or relief that this 

Tribunal deems necessary.

Page 4

Respectfully submitted, 

BEIER HOWLETT, P.C. 

/s/ Michael C. Gibbons 

 

Michael C. Gibbons (P51304) 

Attorneys for Respondent 

3001 W. Big Beaver Rd., Ste. 600 

Troy, MI 48084 

Date: October 23, 2026 

 

 

248-282-1069/

Page 5

STATE OF

Page 6

pho

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26-001459 Motion.pdfRead complete document text →

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Page 1

STATE OF MICHIGAN 

DEPARTMENT OF LICENSING & REGULATORY AFFAIRS 

MICHIGAN ADMINISTRATIVE HEARING SYSTEM 

MICHIGAN TAX TRIBUNAL 

 

Ghafari Properties LLC, 

 

 

 

Petitioner, 

vs. 

 

City of Birmingham, 

 

 

 

Respondent. 

 

 

MTT Docket No. 26-001459 

 

Parcel No. 08-19-25-178-001 

_____________________________________________________________________________/ 

 

MOTION TO COMPEL PETITIONER’S DISCOVERY RESPONSES, 

SCHEDULE A HEARING OR IN THE ALTERNATIVE ISSUE 

AN ORDER TO COMPEL, AND FOR FEES AND SANCTIONS 

FOR IMMEDIATE CONSIDERATION 

 

 

NOW COMES Respondent, City of Birmingham, through its attorneys, Beier 

Howlett, P.C., brings this motion under TTR 247 and MCR 2.313(A), and submits the 

following Motion: 

1. 

Petitioner initiated the case and served its Notice of docket number on 

September 13, 2025. 

2. 

Respondent answered the petition on October 7, 2025. 

3. 

Respondent served its Request for Production of Documents to 

Petitioner (“Discovery Requests”) on September 18, 2026. See Exhibit A. 

4. 

Specifically, Respondent served the following Discovery Requests:

Page 2

(a) REQUEST FOR PRODUCTION NO. 1: Produce all income/expense statements 

and Rent rolls for 2023, 2024, and 2025 for the subject property. 

(b) REQUEST FOR PRODUCTION NO. 2: Produce all lease rental and occupancy 

agreements for all tenants at the subject property during 2023, 2024 and 2025, 

and all formal and informal lease offers submitted by or to Petitioner during those 

years. 

(c) REQUEST FOR PRODUCTION NO. 3: Produce all marketing materials utilized 

during the years 2023, 2024, and 2025 including listed lease rates and lease terms. 

(d) REQUEST FOR PRODUCTION NO. 4: Produce all sale listing information from 

the past 5 years for the subject property, including documents with marketing 

details as to the listing, sale price and days on market; formal or informal 

purchase offers; and any appraisals, broker opinions of value, or other valuation 

reports related to the property. 

(e) REQUEST FOR PRODUCTION NO. 5: All agreement(s) for the sale or other 

transfer in ownership of the subject property, or any portion thereof, together with 

all settlement statements, transfer affidavits, and other documents delivered in 

connection with the closing on the sale. 

(f) REQUEST FOR PRODUCTION NO. 6: 

Produce any and all deeds and other 

transfer documents from the past 5 years for the subject property. 

(g) REQUEST FOR PRODUCTION NO. 7: With respect to the condition of the building 

constructed on the property, for the past 5 years to the present, produce the following: 

a. Property condition/inspection reports;

Page 3

b. Details of any renovations, capital improvements, or repairs, and 

remediation; 

c. Actual costs or quotes for any construction, renovations, capital 

improvements, or repairs and remediation; and 

d. Insurance policies and/or similar documents reflecting replacement cost 

estimates. 

5. 

Petitioner has not submitted any response or documents responsive to 

the Discovery Requests, which were due on October 16, 2026. 

6. 

It is now past the due date for Petitioner’s responses, and Petitioner has 

failed to respond and produce responsive documents. 

7. 

On October 19, 2026, forwarded this Motion to Petitioner and inquired 

as to whether Petitioner intended to respond, per TTR 231. See Exhibit B. No 

response was provided. 

8. 

The Discovery Requests are limited in scope and required for 

Respondent to prepare for trial of this case. 

 

WHEREFORE, Respondent respectfully requests this Tribunal to: 

A. Take immediate consideration of this Motion. 

B. Set an oral hearing on the Motion or to issue an order to compel discovery 

responses. 

C. Award costs, attorney fees, and any other sanctions or relief that this 

Tribunal deems necessary.

Page 4

Respectfully submitted, 

BEIER HOWLETT, P.C. 

/s/ Michael C. Gibbons 

 

Michael C. Gibbons (P51304) 

Attorneys for Respondent 

3001 W. Big Beaver Rd., Ste. 600 

Troy, MI 48084 

Date: October 23, 2026 

 

 

248-282-1069/

Page 5

STATE OF

Page 6

pho

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Corrected ex Motion to Compel Discovery .pdfRead complete document text →

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Page 1

STATE OF MICHIGAN 

DEPARTMENT OF LICENSING & REGULATORY AFFAIRS 

MICHIGAN ADMINISTRATIVE HEARING SYSTEM 

MICHIGAN TAX TRIBUNAL 

Ghafari Properties LLC, 

Petitioner, 

vs. 

City of Birmingham, 

MTT Docket No. 26-001459 

Parcel No. 08-19-25-178-001 

Respondent. 

_____________________________________________________________________________/ 

MOTION TO COMPEL PETITIONER’S DISCOVERY RESPONSES, 

SCHEDULE A HEARING OR IN THE ALTERNATIVE ISSUE 

AN ORDER TO COMPEL, AND FOR FEES AND SANCTIONS 

FOR IMMEDIATE CONSIDERATION 

Corrected Exhibit B

Page 2

Respectfully submitted, 

BEIER HOWLETT, P.C. 

/s/ Michael C. Gibbons 

 

Michael C. Gibbons (P51304) 

Attorneys for Respondent 

3001 W. Big Beaver Rd., Ste. 600 

Troy, MI 48084 

Date: October 23, 2026 

 

 

248-282-1069/ mgibbons@bhlaw.us.com

Page 3

EXHIBIT B

Page 4

October 19, 2026 

 

 

 

 

 

 

VIA EMAIL 

 

Joshua T. Shillair, Esq 

Colliers International 

400 W 4th St., Suite 350 

Royal Oak, MI 48067 

tax.efile@colliers.com 

 

 

Re: 

Ghafari Properties, LLC v City of Birmingham 

 

 

MTT Docket No. 26-001459 

 

Dear Mr. Shillair: 

 

We served our Request for Production on September 18, 2026. We still have not received any 

responses which were due on October 16, 2026. Enclosed is the Motion to Compel Discovery 

Responses and Brief in support that we intend to file with the Tax Tribunal. 

 

In accordance with TTR 231, please advise immediately whether Petitioner will be filing a 

response to the Motion to Compel. 

 

 

 

 

 

 

 

 

Sincerely, 

 

 

 

 

 

 

 

BEIER HOWLETT, P.C. 

 

 

 

 

 

 

 

 

 

 

 

 

 

Michael C. Gibbons 

 

 

 

 

 

 

Michael C. Gibbons 

 

MCG/em

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SubsequentFiling.pdfRead complete document text →

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Page 1

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA

DIRECTOR

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

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

MICHIGAN TAX TRIBUNAL

Docket Number: 26-001459

Is this case currently pending in the Small Claims Division? No

Party Filing Document 

Respondent

Files

Document Type: Documentation

Attachment File Name: Corrected ex Motion to Compel Discovery

Fee Information

Filing Fee: $ 0.00

Payment Information

Payment: $ 0.00

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Motion to Compel Discovery .pdfRead complete document text →

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Page 1

STATE OF MICHIGAN 

DEPARTMENT OF LICENSING & REGULATORY AFFAIRS 

MICHIGAN ADMINISTRATIVE HEARING SYSTEM 

MICHIGAN TAX TRIBUNAL 

 

Ghafari Properties LLC, 

 

 

 

Petitioner, 

vs. 

 

City of Birmingham, 

 

 

 

Respondent. 

 

 

MTT Docket No. 26-001459 

 

Parcel No. 08-19-25-178-001 

_____________________________________________________________________________/ 

 

MOTION TO COMPEL PETITIONER’S DISCOVERY RESPONSES, 

SCHEDULE A HEARING OR IN THE ALTERNATIVE ISSUE 

AN ORDER TO COMPEL, AND FOR FEES AND SANCTIONS 

FOR IMMEDIATE CONSIDERATION 

 

 

NOW COMES Respondent, City of Birmingham, through its attorneys, Beier 

Howlett, P.C., brings this motion under TTR 247 and MCR 2.313(A), and submits the 

following Motion: 

1. 

Petitioner initiated the case and served its Notice of docket number on 

September 13, 2025. 

2. 

Respondent answered the petition on October 7, 2025. 

3. 

Respondent served its Request for Production of Documents to 

Petitioner (“Discovery Requests”) on September 18, 2026. See Exhibit A. 

4. 

Specifically, Respondent served the following Discovery Requests:

Page 2

(a) REQUEST FOR PRODUCTION NO. 1: Produce all income/expense statements 

and Rent rolls for 2023, 2024, and 2025 for the subject property. 

(b) REQUEST FOR PRODUCTION NO. 2: Produce all lease rental and occupancy 

agreements for all tenants at the subject property during 2023, 2024 and 2025, 

and all formal and informal lease offers submitted by or to Petitioner during those 

years. 

(c) REQUEST FOR PRODUCTION NO. 3: Produce all marketing materials utilized 

during the years 2023, 2024, and 2025 including listed lease rates and lease terms. 

(d) REQUEST FOR PRODUCTION NO. 4: Produce all sale listing information from 

the past 5 years for the subject property, including documents with marketing 

details as to the listing, sale price and days on market; formal or informal 

purchase offers; and any appraisals, broker opinions of value, or other valuation 

reports related to the property. 

(e) REQUEST FOR PRODUCTION NO. 5: All agreement(s) for the sale or other 

transfer in ownership of the subject property, or any portion thereof, together with 

all settlement statements, transfer affidavits, and other documents delivered in 

connection with the closing on the sale. 

(f) REQUEST FOR PRODUCTION NO. 6: 

Produce any and all deeds and other 

transfer documents from the past 5 years for the subject property. 

(g) REQUEST FOR PRODUCTION NO. 7: With respect to the condition of the building 

constructed on the property, for the past 5 years to the present, produce the following: 

a. Property condition/inspection reports;

Page 3

b. Details of any renovations, capital improvements, or repairs, and 

remediation; 

c. Actual costs or quotes for any construction, renovations, capital 

improvements, or repairs and remediation; and 

d. Insurance policies and/or similar documents reflecting replacement cost 

estimates. 

5. 

Petitioner has not submitted any response or documents responsive to 

the Discovery Requests, which were due on October 16, 2026. 

6. 

It is now past the due date for Petitioner’s responses, and Petitioner has 

failed to respond and produce responsive documents. 

7. 

On October 19, 2026, forwarded this Motion to Petitioner and inquired 

as to whether Petitioner intended to respond, per TTR 231. See Exhibit B. No 

response was provided. 

8. 

The Discovery Requests are limited in scope and required for 

Respondent to prepare for trial of this case. 

 

WHEREFORE, Respondent respectfully requests this Tribunal to: 

A. Take immediate consideration of this Motion. 

B. Set an oral hearing on the Motion or to issue an order to compel discovery 

responses. 

C. Award costs, attorney fees, and any other sanctions or relief that this 

Tribunal deems necessary.

Page 4

Respectfully submitted, 

BEIER HOWLETT, P.C. 

/s/ Michael C. Gibbons 

 

Michael C. Gibbons (P51304) 

Attorneys for Respondent 

3001 W. Big Beaver Rd., Ste. 600 

Troy, MI 48084 

Date: October 23, 2026 

 

 

248-282-1069/

Page 5

STATE OF

Page 6

pho

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SubsequentFiling.pdfRead complete document text →

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Page 1

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA

DIRECTOR

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

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

MICHIGAN TAX TRIBUNAL

Docket Number: 26-001459

Is this case currently pending in the Small Claims Division? No

Party Filing Document 

Respondent

Files

Document Type: Motion for Immediate Consideration

Attachment File Name: Motion to Compel Discovery

Fee Information

Filing Fee: $ 100.00

Payment Information

Payment: $ 100.00

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Answer 2026.pdfRead complete document text →

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Page 1

STATE OF MICHIGAN 

DEPARTMENT OF LICENSING & REGULATORY AFFAIRS 

MICHIGAN ADMINISTRATIVE HEARING SYSTEM 

MICHIGAN TAX TRIBUNAL 

 

Ghafari Properties LLC, 

 

 

 

Petitioner, 

vs. 

 

City of Birmingham, 

 

 

 

Respondent. 

 

 

MTT Docket No. 26-001459 

 

Parcel No. 08-19-25-178-001 

_____________________________________________________________________________/ 

 

ANSWER TO PETITION 

 

Respondent City of Birmingham, through its attorneys, Beier Howlett, P.C., responds to 

the allegations made in the Petition as follows: 

 

1. 

Admitted. 

2. 

Admitted. 

3. 

Admitted. 

4. 

Admitted. 

5. 

Admitted. 

6. 

Admitted. 

7. 

Neither admit nor deny as Respondent is without sufficient information and therefore, 

Respondent leaves Petitioner to its proofs. 

8. 

Neither admit nor deny as Respondent is without sufficient information and therefore, 

Respondent leaves Petitioner to its proofs. 

9. 

Admitted.

Page 2

10. Respondent denies all of the allegations in this paragraph. 

11. It is admitted that Petitioner seeks the values stated in this paragraph. Respondent 

denies that the requested values are appropriate or accurate. 

12. Respondent admits that the amounts recited reflect Petitioner’s position as to the 

values in dispute, but denies any valid amount in dispute. 

13. Respondent denies that Petitioner is entitled to any relief as requested in this 

paragraph. 

 

WHEREFORE, Respondent City of Birmingham requests that 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. 

Respectfully submitted, 

BEIER HOWLETT, P.C. 

/s/ Michael C. Gibbons 

 

Michael C. Gibbons (P51304) 

Attorneys for Respondent 

3001 W. Big Beaver Rd., Ste. 600 

Troy, MI 48084 

Date: September 1, 2026 

 

 

248-282-1069/ mgibbons@bhlaw.us.com

Page 3

STATE OF MICHIGAN 

DEPARTMENT OF LICENSING & REGULATORY AFFAIRS 

MICHIGAN ADMINISTRATIVE HEARING SYSTEM 

MICHIGAN TAX TRIBUNAL 

 

Ghafari Properties LLC, 

 

 

 

Petitioner, 

vs. 

 

City of Birmingham, 

 

 

 

Respondent. 

 

 

MTT Docket No. 25-002107 

 

Parcel No. 08-19-25-178-001 

_____________________________________________________________________________/ 

 

PROOF OF SERVICE 

 

On the date below I sent a copy of this Answer to: 

Attn: Joshua T. Shillair, Esq 

Colliers International 

400 W 4th St., Suite 350 

Royal Oak, MI 48067 

Joshua.Shillair@Colliers.com 

 

I declare that the statements above are true and to the best of my information, knowledge and 

belief. 

 

 

 

 

/s/ Erin Miller 

 

 

 

Erin Miller 

Dated: September 1, 2026

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EntireTribunalCaseISAnswer.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

Entire Tribunal Case Information Sheet - Respondent

MTT DOCKET NO. 26-001459

Section 1: Respondent’s Contact Information

Filer Type: 

Local Unit of Government

Local Unit of Government

City Of Birmingham (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

Michael

M.I.

C.

Last Name

Gibbons

Firm Name (if any)

Beier Howlett P.C.

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

3001 W. Big Beaver Rd.

Suite 600

City or Town

Troy

State

 Michigan

ZIP Code

48084

Telephone Number

2482821069

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

mgibbons@bhlaw.us.com

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

Respondent or Authorized Attorney/Representative’s Signature: 

Michael C. Gibbons

/s/

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GHAFARIPROPERTIESLLC.PET & POS.pdfRead complete document text →

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Page 1

2026 Entire Tribunal Property Tax Petition & Proof of Service

GHAFARI PROPERTIES LLC v City of Birmingham

Parcel Number: 08-19-25-178-001

MTT Docket No.:

Page 1 of 5

STATE OF MICHIGAN

DEPARTMENT OF LICENSING & REGULATORY AFFAIRS

MICHIGAN TAX TRIBUNAL

GHAFARI PROPERTIES LLC,

Petitioner,

MTT Docket No.

City of Birmingham,

Respondent.

_____________________________________________________________________________/

Colliers International

By: Joshua T. Shillair, Esq. (P72674)

Vice President | Tax Appeal

Representative for Petitioner

400 W 4th Street, Suite 350

Royal Oak, MI 48067

O: 248-226-1632

F: 248-226-1633

Joshua.Shillair@Colliers.com

Karen.Cameron@Colliers.com

City of Birmingham

Assessing Office

151 Martin Street

P.O. Box 3001

Birmingham, Michigan 48012.

(248) 530-1800

_____________________________________________________________________________/

2026 ENTIRE TRIBUNAL PROPERTY TAX PETITION

1. The Petitioner in this matter, GHAFARI PROPERTIES LLC, has the legal residence or

principal office address of 36101 WOODWARD AVE,BIRMINGHAM, MI 48009-0941.

Petitioner is a party in interest with respect to property taxes on property parcel no(s).

(hereinafter referenced as the Subject Property) 08-19-25-178-001. If the Subject

Property in this petition includes more than one (1) real property tax parcel, the Subject

Property’s tax parcels are contiguous.

2. The Subject Property is located in Oakland County.

Page 2

2026 Entire Tribunal Property Tax Petition & Proof of Service

GHAFARI PROPERTIES LLC v City of Birmingham

Parcel Number: 08-19-25-178-001

MTT Docket No.:

Page 2 of 5

3. Respondent, City of Birmingham of Oakland County, assesses and collects property taxes

on the Subject Property.

4. The Subject Property is real property and is classified as Commercial. The Subject

Property is presently used or available for use for Commercial purposes. Petitioner

believes that the Subject Property was originally designed to be used for Commercial

purposes.

5. Protest to the 2026 Board of Review was not made and is not required by law for the

Subject Property.

6. The Subject Property’s address is:

36101 WOODWARD AVE, BIRMINGHAM, MI 48009-0941

7. This appeal involves issues relating to: (a) valuation, (b) assessment, (c) taxable value

and (d) uniformity.

8. The tax year(s) at issue are: 2026

9. The values for the Subject Property as established by Respondent’s Board of Review are:

Tax Year

Parcel Number

True Cash Value

Assessed Value

Taxable

Value

2026

08-19-25-178-

001

$7,725,040.00

$3,862,520.00

$1,697,680.0

10. The 2026 assessment, assessed value, state equalized value and taxable value imposed

upon all parcels of the Subject Property, and the taxes to be levied and collected thereon,

are invalid and unlawful and operate as a fraud upon the taxpayer for the reasons that:

a. The assessment, assessed value, state equalized value and/or taxable value

exceeds the amounts permitted by the Michigan Constitution, applicable

statutes and case law;

Page 3

2026 Entire Tribunal Property Tax Petition & Proof of Service 

GHAFARI PROPERTIES LLC v City of Birmingham 

Parcel Number: 08-19-25-178-001 

MTT Docket No.: 

 

Page 3 of 5 

 

b. The assessment, assessed value, state equalized value and/or taxable value are 

at higher percentages of true cash value than permissible under the Michigan 

Constitution, applicable statutes and case law; 

c. The assessment, assessed value, state equalized value and/or taxable value are 

based upon an erroneous determination of the true cash value of that portion 

of the Subject Property that is taxable under Michigan law, and are based 

upon the application of wrong principles; and 

d. The assessment, assessed value, state equalized value and/or taxable value, 

and the mode of assessment adopted by Respondent, discriminate against 

Petitioner and denies Petitioner its constitutional rights to uniformity, equal

Page 4

2026 Entire

Page 5

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Page 1

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

GHAFARI PROPERTIES LLC

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

36101 WOODWARD AVE

City or Town

BIRMINGHAM

State

California

ZIP Code

48009-0941

Telephone Number

2482261632

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

tax.efile@colliers.com

 

 

Section 2: Attorney/Authorized Representative’s Contact Information

First Name

Joshua

M.I.

Thomas

Last Name

Shillair

Firm Name (if any)

Colliers International

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

400 W 4th Street, Suite 350

City or Town

Royal Oak

State

Michigan

ZIP Code

48067

Telephone Number

248-226-1632

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

tax.efile@colliers.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]

36101 WOODWARD AVE

BIRMINGHAM

Page 2

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA 

DIRECTOR

Michigan

48009-0941

Taxing Authority (City or Township)

City Of Birmingham (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:

08-19-25-178-001

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:

3862520

Current Taxable Value as established by the Board of Review:

1697680

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

2328800

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

1164399

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.

Page 3

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/ /s/Joshua T. Shillair

Payment Information

Amount: 600

Success: True

Message: ""

Waiver Code:

Transaction Number: 26052686964711

Supporting Waiver Documents:

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.

ET_Notice_of_Docket_Number.2026-08-13_07-57-30.pdfRead complete document text →

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Page 1

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA

DIRECTOR

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

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

Ghafari Properties LLC,

Petitioner,

MICHIGAN TAX TRIBUNAL

MTT Docket No.: 26-001459

City Of Birmingham,

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 13, 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.