Maple Plaza Shopping Center II LLC Petitioner Vs. City Of Walled Lake Respondent
- Petitioner
- Maple Plaza Shopping Center II LLC
- Respondent
- City Of Walled Lake
Case overview
- Docket number
- 26-002135-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 | Proof of service of petition was received. | PET | Not recorded | 10/16/2026 | Not recorded | Download |
| Not recorded | Not recorded | Not recorded | Not recorded | Not recorded | Not recorded | Download |
| 4 | Petition has been verified | PET | 1 | 09/08/2026 | Not recorded | Download |
| 3 | Notice of Docket Number ET | Not recorded | Not recorded | 09/08/2026 | Not recorded | Download |
| 2 | Attachments to the Petition were filed | PET | Not recorded | 06/01/2026 | Not recorded | Download |
| 1 | A petition was received. | PET | Not recorded | 06/01/2026 | $400.00 | Download |
Documents
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Page 1
STATE OF MICHIGAN DEPARTMENT OF LICENSING & REGULATORY AFFAIRS MICHIGAN ADMINISTRATIVE HEARING SYSTEM MICHIGAN TAX TRIBUNAL Maple Plaza Shopping Center II LLC, Petitioner, \4 MTT Docket No.: 26-002135 City of Walled Lake, Respondent. Parcel No. 92-17-35-103-014 PROOF OF SERVICE Ansam Isteepho, being first duly sworn, deposes and says that she is an employee of KASSAB LAW GROUP, P.C., and that on the _16" day of October, 2026, she served a copy of the following documents: Entire Tribunal Property Tax Petition, Entire Tribunal Case Information Sheet, the Notice of Docket Number, and a copy of this Proof of Service upon: 1. Max Griffin, Assessor, (via Certified Mail, Return Receipt Requested) City of Walled Lake 1499 E. West Maple Road Walled Lake, MI 48390 2. Jennifer A. Stuart, City of Walled Lake Clerk (via Certified Mail, Return Receipt Requested) City Clerk’s Office 1499 E. West Maple Road Walled Lake, MI 48390
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4. Lisa Brown, Oakland County Clerk (via First-Class Mail) Oakland County Clerk's Office 1200 North Telegraph Road, Building 12E Pontiac, MI 48341 5. Ronald Lippitt, Board Secretary (via First-Class Mail) Walled Lake Consolidated Schools 850 Ladd Road, Building D Walled Lake, MI 48390 6. Rachael A. Eubanks, State Treasurer (via First-Class Mail) Michigan Department of Treasury 430 West Allegan Street Lansing, Michigan 48922 by placing same in a duly addressed, stamped envelope, with applicable postage prepaid thereon, and by cnr Lolo — depositing same in the United States Mail. Further deponent saith not. Subscribed and sworn to before me Ansam Isteepho this_16th day of October, 2026. for ~ loro KARYNIM. KLEMPTNER, Notary Public Oakland County, Michigan Acting in Oakland County, Michigan My Commission expires: 04/09/2028
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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: 26-002135 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: Petitioner's POS 10-16-2026 Fee Information Filing Fee: $ 0.00 Payment Information Payment: $ 0.00
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STATE OF MICHIGAN GRETCHEN WHITMER DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS MARLON I. BROWN, DPA GOVERNOR LANSING DIRECTOR MAPLE PLAZA SHOPPING CENTER, LLC , MICHIGAN TAX TRIBUNAL Petitioner(s) MTT Docket No. CITY OF WALLED LAKE Respondent(s) ENTIRE TRIBUNAL PROPERTY TAX PETITION Property Parcel No: 92-17-35-103-014 (If more than one parcel is at issue, attach a completed Multiple Parcel Petition Form addressing all other parcels at issue.) The property identified above is X__real ___personal. If more than one parcel of real property is under appeal, are the properties contiguous? ___Yes ___ No. (If no, separate Petitions are required for each non- contiguous parcel.) Are all of the parcels of personal property located on a parcel of real property under appeal? ___ Yes __ No. (If no, separate Petitions are required for each parcel of personal property not located on a parce! of real property under appeal.) if parcels of personal property are under appeal, when were the personal property statements filed by parcel number (attach additional page if necessary): The property identified above is classified as COMMERCIAL
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MTT Docket No. Page 2 of 4 10. 11. 12. 13. If a protest was required and no protest was made, list the separate and specific facts upon which Petitioner relies to invoke the Tribunal’s authority over the assessment or assessments at issue (attach additional page if necessary): N/A If the appeal was not submitted by the deadline for the filing of an appeal for the classification or classifications of the properties at issue (i.e., May 31 or July 31 of the tax year involved), list the separate and specific facts upon which Petitioner relies to invoke the Tribunal's authority over the assessment or assessments at issue (attach additional page if necessary): N/A The property or properties at issue are located in OAKLAND County. The property or properties’ address is: 1186 E WEST MAPLE RD, WALLED LAKE, MI 48390 The assessment or assessments at issue were established by the (applicable local governmental unit): CITY OF WALLED LAKE Petitioner's legal residence or principal office address is: C/O KEYSTONE CAPITAL MANAGEMENT 31000 NORTHWESTERN HWY, SUITE 200 FARMINGTON HILLS, MI 48334 This appeal involves issues relating to the (check all that are applicable): X the property or properties’ true cash and taxable values the property or properties’ taxable value only If the property or properties’ taxable value is at issue, is there a dispute as to the value of an addition or loss? X__Yes No es’ assessment
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MTT Docket No. Page 3 of 4 15. If more than the current tax year is being appealed, list the separate and specific facts upon which Petitioner relies to invoke the Tribunal's authority over the prior tax vear or years (attach additional page if necessary): N/A 16. The values for the property identified above as established by Respondent's Board of Review are: Tax Year True Cash Value Assessed Value Taxable Value 2026 646,140 323,070 303,900 17. Petitioner contends that the values for the property identified above are: Tax Year True Cash Value State Equalized Value Taxable Value 2026 350,000 175,000 175,000 18. The values in dispute for the property identified above are: Tax Year True Cash Value State Equalized Value Taxable Value 2026 296,140 148,070 128,800 19. Petitioner requests the following relief (attach additional page if necessary): Petitioner requests that the Tribunal determine the true cash value, assessed value, state equalized value, and taxable value of the subject property for the 2026 tax year and enter an Order reducing the assessment to lawful levels, together with such other and further relief as the Tribunal deems just and proper.
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20. Facts Supporting Requested Relief a. The subject property consists of a single-tenant commercial restaurant building located at 1186 E, West Maple Road, Walled Lake, Michigan. b. The building was constructed in 1970 and experienced substantial water damage, after which the property remained vacant for an extended period of time. ¢. The property was leased to Arabian Delights Grill, LLC pursuant to a Lease dated September 13, 2024. d. The lease provided for a rent-abatement period from September 1, 2024 through May 31, 2025, reflecting the condition of the property and the substantial work required to place the property into service. e. Base rent during the first rent-paying year of the lease is $4,591.67 per month, or approximately $55,100 annually. f. The lease is a gross lease pursuant to which Landlord remains responsible for payment of real estate taxes, insurance, common area maintenance expenses, and other operating expenses. g. After deduction of operating expenses, the property's net operating income supports a true cash value substantially below the assessment established by Respondent. h. The primary landlord-funded repairs and improvements consisted of replacement of an existing roof at a cost of approximately $30,500 and replacement of HVAC equipment at a cost of approximately $15,000, replacement of an electrical panel, and metal awnings. i. The foregoing expenditures constituted replacement of existing building components and do not support the substantial increase in value reflected on the assessment roll. j. Respondent improperly treated a preexisting cooler/storage area as a 2025 addition. The cooler existed at the property prior to the current tenancy, was previously utilized by a former tenant, was removed, and was subsequently reinstalled. The cooler constitutes a removable trade fixture and is not a newly constructed building addition. k. Respondent also identified a dumpster area as having been added in 2025. The dumpster
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MTT Docket No. Page 4 of 4 (Ae of pe tone! s Authorized Representative or, if none, Petitioner: Printed Name of Petitioner's Authorized Representative or,
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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 Maple Plaza Shopping Center II LLC, Petitioner, MICHIGAN TAX TRIBUNAL v MTT Docket No.: 26-002135 City Of Walled Lake, 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: September 8, 2026 PROOF OF SERVICE I certify that a copy of the foregoing was sent on the entry date indicated above to the parties or their attorneys or authorized representatives, if any, utilizing either the mailing or email addresses on file, as provided by those parties, attorneys, or authorized representatives. By: Tribunal Clerk
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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 Maple Plaza Shopping Center II LLC, Petitioner, MICHIGAN TAX TRIBUNAL v MTT Docket No.: 26-002135 City Of Walled Lake, 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: September 8, 2026 PROOF OF SERVICE I certify that a copy of the foregoing was sent on the entry date indicated above to the parties or their attorneys or authorized representatives, if any, utilizing either the mailing or email addresses on file, as provided by those parties, attorneys, or authorized representatives. By: Tribunal Clerk
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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 MAPLE PLAZA SHOPPING CENTER II, LLC Home Address (No., Street, P.O. Box or Rural Route) C/O Kassab Law Group, PC 31000 NORTHWESTERN HIGHWAY, SUITE 100 City or Town FARMINGTON HILLS State Michigan ZIP Code 48334 Telephone Number 248-215-2200 E-mail Address (do not enter unless you want MTT to send all correspondence via e-mail) kklemptner@k2lawyers.com Section 2: Attorney/Authorized Representative’s Contact Information First Name Karyn M.I. Last Name Klemptner Firm Name (if any) Kassab Law Group, PC Address (No., Street, P.O. Box or Rural Route) 31000 Northwestern Hwy, Suite 100 City or Town Farmington Hills State Michigan ZIP Code 48334 Telephone Number 248-215-2200 E-mail Address (do not enter unless you want MTT to send all correspondence via e-mail) kklemptner@k2lawyers.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] 1186 E WEST MAPLE RD WALLED LAKE
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STATE OF MICHIGAN GRETCHEN WHITMER GOVERNOR DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS LANSING MARLON I. BROWN, DPA DIRECTOR Michigan 48390 Taxing Authority (City or Township) City Of Walled Lake (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 Uncapping of Taxable Value If “Other”, please explain: Section 6: Valuation Information for Each Parcel under Appeal Parcel Number: 92-17-35-103-014 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: 323070 Current Taxable Value as established by the Board of Review: 303900 What do you believe is the fair market value (also known as True Cash Value)? 350000 Multiply the True Cash Value by 50% and enter here. This is your contention of Assessed Value (also known as State Equalized Value). 175000 If you belive the Taxable Value differs from your contention of Assessed Value, enter your contention of Taxable Value. 175000 Fee Information The filing fee is based on the greater of State Equalized Value or Taxable Value in contention. If you are appealing more than one parcel, the parcel with the highest State Equalized Value or Taxable Value in contention will be used to determine your filing fee, plus $25.00 will be added for each additional parcel being appealed. If the State Equalized Value or Taxable Value in contention is: Your filing fee is: $100,000.00 and under $250.00 $100,000.01 to $500,000.00 $400.00 $Over $500,000.00 $600.00 * Plus $25.00 for each additional parcel, not to exceed a total filing fee of $2,000.00.
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STATE OF MICHIGAN GRETCHEN WHITMER GOVERNOR DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS LANSING MARLON I. BROWN, DPA DIRECTOR A fee of $250.00 is required for the filing of a Special Assessment Appeal. A fee of $250.00 is required for the filing of an Equalization Tax Appeal. A fee of $250.00 is required for the filing of a Non-Property Tax Appeal. A fee of $150.00 is required for the filing of a Classification Tax Appeal Electronic Signature *Typing your name below will serve as your signature Petitioner or Attorney/Authorized Representative’s Signature: /s/ Karyn M. Klemptner Payment Information Amount: 400 Success: True Message: "" Waiver Code: Transaction Number: 26060187741772 Supporting Waiver Documents:
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STATE OF MICHIGAN GRETCHEN WHITMER DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS MARLON I. BROWN, DPA GOVERNOR LANSING DIRECTOR MAPLE PLAZA SHOPPING CENTER, LLC , MICHIGAN TAX TRIBUNAL Petitioner(s) MTT Docket No. CITY OF WALLED LAKE Respondent(s) ENTIRE TRIBUNAL PROPERTY TAX PETITION Property Parcel No: 92-17-35-103-014 (If more than one parcel is at issue, attach a completed Multiple Parcel Petition Form addressing all other parcels at issue.) The property identified above is X__real ___personal. If more than one parcel of real property is under appeal, are the properties contiguous? ___Yes ___ No. (If no, separate Petitions are required for each non- contiguous parcel.) Are all of the parcels of personal property located on a parcel of real property under appeal? ___ Yes __ No. (If no, separate Petitions are required for each parcel of personal property not located on a parce! of real property under appeal.) if parcels of personal property are under appeal, when were the personal property statements filed by parcel number (attach additional page if necessary): The property identified above is classified as COMMERCIAL
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MTT Docket No. Page 2 of 4 10. 11. 12. 13. If a protest was required and no protest was made, list the separate and specific facts upon which Petitioner relies to invoke the Tribunal’s authority over the assessment or assessments at issue (attach additional page if necessary): N/A If the appeal was not submitted by the deadline for the filing of an appeal for the classification or classifications of the properties at issue (i.e., May 31 or July 31 of the tax year involved), list the separate and specific facts upon which Petitioner relies to invoke the Tribunal's authority over the assessment or assessments at issue (attach additional page if necessary): N/A The property or properties at issue are located in OAKLAND County. The property or properties’ address is: 1186 E WEST MAPLE RD, WALLED LAKE, MI 48390 The assessment or assessments at issue were established by the (applicable local governmental unit): CITY OF WALLED LAKE Petitioner's legal residence or principal office address is: C/O KEYSTONE CAPITAL MANAGEMENT 31000 NORTHWESTERN HWY, SUITE 200 FARMINGTON HILLS, MI 48334 This appeal involves issues relating to the (check all that are applicable): X the property or properties’ true cash and taxable values the property or properties’ taxable value only If the property or properties’ taxable value is at issue, is there a dispute as to the value of an addition or loss? X__Yes No es’ assessment
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MTT Docket No. Page 3 of 4 15. If more than the current tax year is being appealed, list the separate and specific facts upon which Petitioner relies to invoke the Tribunal's authority over the prior tax vear or years (attach additional page if necessary): N/A 16. The values for the property identified above as established by Respondent's Board of Review are: Tax Year True Cash Value Assessed Value Taxable Value 2026 646,140 323,070 303,900 17. Petitioner contends that the values for the property identified above are: Tax Year True Cash Value State Equalized Value Taxable Value 2026 350,000 175,000 175,000 18. The values in dispute for the property identified above are: Tax Year True Cash Value State Equalized Value Taxable Value 2026 296,140 148,070 128,800 19. Petitioner requests the following relief (attach additional page if necessary): Petitioner requests that the Tribunal determine the true cash value, assessed value, state equalized value, and taxable value of the subject property for the 2026 tax year and enter an Order reducing the assessment to lawful levels, together with such other and further relief as the Tribunal deems just and proper.
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20. Facts Supporting Requested Relief a. The subject property consists of a single-tenant commercial restaurant building located at 1186 E, West Maple Road, Walled Lake, Michigan. b. The building was constructed in 1970 and experienced substantial water damage, after which the property remained vacant for an extended period of time. ¢. The property was leased to Arabian Delights Grill, LLC pursuant to a Lease dated September 13, 2024. d. The lease provided for a rent-abatement period from September 1, 2024 through May 31, 2025, reflecting the condition of the property and the substantial work required to place the property into service. e. Base rent during the first rent-paying year of the lease is $4,591.67 per month, or approximately $55,100 annually. f. The lease is a gross lease pursuant to which Landlord remains responsible for payment of real estate taxes, insurance, common area maintenance expenses, and other operating expenses. g. After deduction of operating expenses, the property's net operating income supports a true cash value substantially below the assessment established by Respondent. h. The primary landlord-funded repairs and improvements consisted of replacement of an existing roof at a cost of approximately $30,500 and replacement of HVAC equipment at a cost of approximately $15,000, replacement of an electrical panel, and metal awnings. i. The foregoing expenditures constituted replacement of existing building components and do not support the substantial increase in value reflected on the assessment roll. j. Respondent improperly treated a preexisting cooler/storage area as a 2025 addition. The cooler existed at the property prior to the current tenancy, was previously utilized by a former tenant, was removed, and was subsequently reinstalled. The cooler constitutes a removable trade fixture and is not a newly constructed building addition. k. Respondent also identified a dumpster area as having been added in 2025. The dumpster
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MTT Docket No. Page 4 of 4 (Ae of pe tone! s Authorized Representative or, if none, Petitioner: Printed Name of Petitioner's Authorized Representative or,
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