Mishpat Kollel Choshen, Petitioner Vs. City Of Southfield, 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 

Mishpat Kollel Choshen, 

MICHIGAN TAX TRIBUNAL 

 

Petitioner, 

 

 

v 

 

MTT Docket No. 25-002507 

 

City of Southfield, 

 

Presiding Judge 

Respondent. 

 

Patricia L. Halm 

 

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, 2020, through June 30, 2022, at the rate of 4.25%, 

(ii) after June 30, 2022, through December 31, 2022, at the rate of 4.27%, (iii) after 

December 31, 2022, through June 30, 2023, at the rate of 5.65%, (iv) after June 30, 

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

 

1 See MCL 211.27a. 

2 See MCL 205.755.

Page 2

MTT Docket No. 25-002507 

Page 2 of 2 

 

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

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

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

8.66%, and (ix) after December 31, 2025, through June 30, 2026, at a rate of 8.48%. 

 

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: February 13, 2026 

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

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 

FEB 11 2026 ezees, 

el 

MICHIGAN TAX TR 

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

ORLENE HAWKS 

GOVERNOR 

LANSING 

DIRECTOR 

Mishpat Kollel Choshen 

Petitioner, 

, 

MICHIGAN TAX TRIBUNAL 

v 

MOAHR Docket No. 25-002507 

City of Sfld. 

Respondent. 

STIPULATION FOR ENTRY OF CONSENT JUDGMENT 

(VALUATION) 

1. 

The subject property is in Oakland 

County. 

2. 

Parcel Number: 76-24-25-131-001 

. 

(If more than one parcel is at issue, attach a completed Multiple Parcel Stipulation 

Form addressing all other parcels at issue.) 

3. 

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

of Review are: 

Tax year 

Assessed Value (AV) | Taxable Value (TV) 

2025 

411,030 

361,412 

4. 

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

settlement purposes are: 

Tax year 

True Cash Value 

AV 

TV 

2025 

600,000 

300,000 

300,000 

5. 

If the stipulated TV does not equal the prior year TV multiplied by the applicable 

inflation rate multiplier, explain why (e.g., transfer of ownership, additions, losses, 

omitted property etc.)

Page 2

MOAHR Docket No. 25-002507 

Page 2 of 2 

of the refund, the waiver of interest, etc. (attach additional page if necessary): 

Petitioner agrees to waiver of interest on any and all refunds due. 

NOTE: The Stipulation MUST include ALL parcels and ALL tax years included in the 

appeal (including subsequent tax years on or after April 

1 of each year for appeals 

pending in the Small Claims Division). The parties may agree, however, to withdraw the 

appeal of specific parcels and/or tax year(s). 

IF APPLICABLE, complete the following section(s). Otherwise, LEAVE BLANK. 

7. 

The parties agree to the withdrawal of parcel number: 

(If more than one parcel is being withdrawn, attach a separate page addressing 

all other parcels being withdrawn.) 

8. 

The parties agree to the withdrawal of tax year(s) 

Signature 

of Petitioner's Authorized Representative or, if none, Petitioner: 

4 

(ZN 

Printed 

Name: Stephen Poiter 

Date: Feb 5, 2025 

Signature of Respondent's authorized representative: 

Printed Name: Laura Hallahan, Esq. for Respondent 

Date: Feb 5, 2025

Page 3

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EXPRESS PROPERTY TAX APPEALS LLC 

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A division of Polter Law Group 

2600 W Big Beaver 

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Troy, MI 48084 

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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 

FEB 11 2026 ezees, 

el 

MICHIGAN TAX TR 

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

ORLENE HAWKS 

GOVERNOR 

LANSING 

DIRECTOR 

Mishpat Kollel Choshen 

Petitioner, 

, 

MICHIGAN TAX TRIBUNAL 

v 

MOAHR Docket No. 25-002507 

City of Sfld. 

Respondent. 

STIPULATION FOR ENTRY OF CONSENT JUDGMENT 

(VALUATION) 

1. 

The subject property is in Oakland 

County. 

2. 

Parcel Number: 76-24-25-131-001 

. 

(If more than one parcel is at issue, attach a completed Multiple Parcel Stipulation 

Form addressing all other parcels at issue.) 

3. 

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

of Review are: 

Tax year 

Assessed Value (AV) | Taxable Value (TV) 

2025 

411,030 

361,412 

4. 

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

settlement purposes are: 

Tax year 

True Cash Value 

AV 

TV 

2025 

600,000 

300,000 

300,000 

5. 

If the stipulated TV does not equal the prior year TV multiplied by the applicable 

inflation rate multiplier, explain why (e.g., transfer of ownership, additions, losses, 

omitted property etc.)

Page 2

MOAHR Docket No. 25-002507 

Page 2 of 2 

of the refund, the waiver of interest, etc. (attach additional page if necessary): 

Petitioner agrees to waiver of interest on any and all refunds due. 

NOTE: The Stipulation MUST include ALL parcels and ALL tax years included in the 

appeal (including subsequent tax years on or after April 

1 of each year for appeals 

pending in the Small Claims Division). The parties may agree, however, to withdraw the 

appeal of specific parcels and/or tax year(s). 

IF APPLICABLE, complete the following section(s). Otherwise, LEAVE BLANK. 

7. 

The parties agree to the withdrawal of parcel number: 

(If more than one parcel is being withdrawn, attach a separate page addressing 

all other parcels being withdrawn.) 

8. 

The parties agree to the withdrawal of tax year(s) 

Signature 

of Petitioner's Authorized Representative or, if none, Petitioner: 

4 

(ZN 

Printed 

Name: Stephen Poiter 

Date: Feb 5, 2025 

Signature of Respondent's authorized representative: 

Printed Name: Laura Hallahan, Esq. for Respondent 

Date: Feb 5, 2025

Page 3

sable 

a JiL 

METROPLEX MI 480 

mE

ERPT/N 

6 FEB 2026 PM 

7 L 

I 

EXPRESS PROPERTY TAX APPEALS LLC 

i 

A division of Polter Law Group 

2600 W Big Beaver 

| Ste L100 

Troy, MI 48084 

. 

sen ATT 

Tok ZZ 

ABFOT~ FT EEEE 

ITT LTT 

ITT 

Ye 

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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

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

NOTICE OF SEPTEMBER 16 - 30, 2026 PREHEARING GENERAL CALL AND 

ORDER OF PROCEDURE

Mishpat Kollel Choshen,

Petitioner,

v

 

 

City Of Southfield,

Respondent.

 MTT Docket No. 25-002507

Please be advised that 25-002507 has been placed on a two-week Prehearing General 

Call commencing September 16, 2026. Unless ordered otherwise, parties will be 

notified at least 28 days before they are scheduled to appear. Scheduling will not 

necessarily occur in the order in which the cases are listed below.

Parties are required to submit a valuation disclosure or written notification that no 

valuation disclosure is required by the dates indicated herein. A “valuation disclosure” 

is defined as documentary or other tangible evidence in a property tax proceeding that a 

party relies upon in support of the party’s contention as to the true cash value of the 

subject property or any portion thereof and contains the party’s value conclusion and 

data, valuation methodology, analysis or reasoning. See TTR 203 and TTR 241.

Users who file documents with the Tribunal are advised that filed documents are 

public records and will appear for public viewing on the Tribunal’s Tax Docket 

Lookup. If a user wishes to file a document for consideration by the Tribunal and 

prevent its publication on the Tax Docket Lookup, the user MUST file a Motion for 

Protective Order under MCR 2.302(C)(8). If a Protective Order is issued, documents 

covered by the order will not be published. Documents filed prior to the issuance of a 

Protective Order will be published.

In accordance with MCR 1.109(D)(9) and TTR 209, the responsibility for excluding or 

redacting personal identifying information (PII) from all documents filed with or offered to 

the Tribunal rests solely with the parties and their attorneys. The Tribunal is not 

responsible for or required to review, redact, or screen documents at the time of filing 

for PII whether filed electronically or on paper. A party, representative, or interested 

person (i.e. third party not part of an appeal) may request that the Tribunal redact PII 

contained in a previously filed document by submitting a Request for Redactions. The 

Request for Redactions form is available on the Entire Tribunal and Small Claims pages 

of the Tribunal’s website. 

Please refer to the Tribunal’s FAQs and Glossary of Terms pages on the Tribunal’s 

website for more information.

Page 2

MTT Docket No. 25-002507

Page 2 of 3

IT IS ORDERED that the parties shall:

a. If no valuation disclosure is required, notify the Tribunal and the opposing parties 

in writing within 21 days of entry of this order that no valuation disclosure is being 

filed. The notice shall indicate the reason or reasons why no valuation disclosure 

is required (i.e., exemption claim, etc.).

b. If a valuation disclosure is required, file and exchange their valuation disclosures 

by May 20, 2026. Valuation disclosures will not be admitted into evidence unless 

disclosed and furnished in accordance with this order (even though admissible) 

except upon a finding of good cause by the Tribunal.

IT IS FURTHER ORDERED that the parties shall file and exchange their Prehearing 

Statements by May 20, 2026. Witnesses, with the exception of rebuttal witnesses, will 

not be allowed to testify unless disclosed in the Prehearing Statement and the 

Prehearing Statement is furnished in accordance with this order except upon a finding 

of good cause by the Tribunal. Failure to file the Prehearing Statement may result in 

holding a party or parties in default. See TTR 237. 

IT IS FURTHER ORDERED that “Pre-Valuation Disclosure” discovery is CLOSED on 

May 20, 2026, which means all discovery has been requested, all Motions to Compel 

have been filed, and all requested or ordered discovery has been exchanged by that 

date. Discovery relative to the valuation disclosure prepared for purposes of litigating 

this case or the valuation expert that prepared that valuation disclosure is not permitted 

during “Pre-Valuation Disclosure” discovery.

IT IS FURTHER ORDERED that “Post-Valuation Disclosure” discovery is CLOSED on 

September 16, 2026, which means all discovery has been requested, all Motions to 

Compel have been filed, and all requested or ordered discovery has been exchanged 

by that date. “Post-Valuation Disclosure” discovery is limited to the opposing party’s 

valuation disclosure, the opposing party’s valuation expert, and the witnesses identified 

on the opposing party’s Prehearing Statement.

IT IS FURTHER ORDERED that if this case is not scheduled for a date certain 

prehearing conference during the time frame indicated it may be scheduled for a date 

certain prehearing conference at any time subsequent to the completion date for this 

Prehearing General Call. Parties will, however, be notified in writing approximately one 

week before they are scheduled to appear. 

By:_____________________________________

Patricia L. Halm, Tribunal Chair

Entered: October 16, 2025

Page 3

MTT Docket No. 25-002507

Page 3 of 3

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 provide by those parties, attorneys, or authorized 

representatives.

By: Tribunal Clerk

Page 4

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

NOTICE OF SEPTEMBER 16 - 30, 2026 PREHEARING GENERAL CALL AND 

ORDER

Page 5

M

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Page 1

STATE OF MICHIGAN 

MICHIGAN TAX TRIBUNAL 

 

MISHPAT KOLLEL CHOSHEN, 

 

 

 

Petitioner, 

 

v 

 

CITY OF SOUTHFIELD, 

 

 

 

Respondent. 

 

 

 

Docket No. 25-002507 

 

Parcel No(s). 76-24-25-131-001 

 

_____________________________________________________________________________/ 

 

STEPHEN POLTER 

POLTER LAW GROUP 

Attorney for Petitioner 

2600 W. Big Beaver, Suite L100 

Troy, MI 48084 

(248) 213-6800 

LAURA M. HALLAHAN (P42101) 

SETH A. O’LOUGHLIN (P80257) 

KELSEA M. MELCHER (P85821) 

HALLAHAN & ASSOCIATES, P.C. 

Attorneys for Respondent 

1750 S. Telegraph Road, Suite 202 

Bloomfield Hills, MI 48302 

(248) 731-3089 

_____________________________________________________________________________/ 

 

ANSWER TO PETITION 

AND 

AFFIRMATIVE DEFENSES 

 

ANSWER 

 

Respondent City of Southfield, by and through its attorneys, Hallahan & Associates, P.C., 

responds to the allegations made in Petitioner’s Petition as follows: 

1. 

Respondent admits the allegations in Paragraph 1. 

2. 

Respondent admits the allegations in Paragraph 2. 

3. 

Respondent neither admits nor denies the allegations in Paragraph 3 as no claim is 

made.

Page 2

4. 

Respondent neither admits nor denies the allegations in Paragraph 4 as no claim is 

made. 

5. 

Respondent neither admits nor denies the allegations in Paragraph 5 as no claim is 

made. 

6. 

Respondent admits the allegations in Paragraph 6. 

7. 

Respondent neither admits nor denies the allegations in Paragraph 7 as no claim is 

made. 

8. 

Respondent neither admits nor denies the allegations in Paragraph 8 as no claim is 

made. 

9. 

Respondent neither admits nor denies the allegations in Paragraph 9 as no claim is 

made. 

10. 

Respondent admits the allegations in Paragraph 10. 

11. 

Respondent admits the assessment at issue was established by the City of 

Southfield. 

12. 

Respondent lacks the information and knowledge necessary to respond to the truth 

of the allegations set forth in Paragraph 12 and, therefore, leaves Petitioner to its proofs. 

13. 

Respondent acknowledges Petitioner’s beliefs as to the issues in this appeal but 

denies that those issues have merit and denies that Petitioner is entitled to any relief. 

14. 

Respondent acknowledges Petitioner’s belief as to an issue with the 2025 tax year 

but denies any issue with the identified year. 

15. 

Respondent neither admits nor denies the allegations in Paragraph 15 as no claim 

is made.

Page 3

16. 

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

of Review are: 

 

17. 

Respondent contends that the values for the property identified above are: 

 

 

18. 

The values in dispute for the property identified above are: 

 

Tax Year 

True Cash Value 

State Equalized Value 

Taxable Value 

2025 

$0 

$0 

$0 

 

19. 

Respondent denies that Petitioner is entitled to the relief requested in Paragraph 19 

as the assessed, state equalized and/or taxable values do not exceed permitted amounts, do not 

exceed the percentage for true cash value permitted by law, were correctly determined and are 

based upon correct application of proper principles, and the values and Respondent’s mode of 

assessment are non-discriminatory and constitutional. 

20. 

Respondent denies the attachments included with Petitioner’s Petition justify a 

reduction in the subject property’s 2025 assessment values. In further answer, the assessed, state 

equalized and/or taxable values do not exceed permitted amounts, do not exceed the percentage 

for true cash value permitted by law, were correctly determined and are based upon correct 

application of proper principles, and the values and Respondent’s mode of assessment are non-

discriminatory and constitutional. 

WHEREFORE, Respondent, City of Southfield, 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. 

Tax Year 

True Cash Value 

Assessed Value 

Taxable Value 

2025 

$822,060 

$411,030 

$361,412 

Tax Year 

True Cash Value 

State Equalized Value 

Taxable Value 

2025 

$822,060 

$411,030 

$361,412

Page 4

HALLAHAN & ASSOCIATES, P.C. 

 

/s/ Laura M. Hallahan______________ 

LAURA M. HALLAHAN (P42101) 

SETH A. O’LOUGHLIN (P80257) 

KELSEA M. MELCHER (P85821) 

Attorneys for Respondent 

1750 S. Telegraph Road, Suite 202 

Bloomfield Hills, MI 48302 

Dated: August 19, 2025 

(248) 731-3089 

 

 

 

AFFIRMATIVE DEFENSES 

 

Respondent, City of Southfield, asserts the following affirmative defenses: 

1. 

Petitioner fails to allege specific and sufficient facts to set forth a cause of action 

against Respondent and to support its claim for relief. 

2. 

The Tribunal is charged with finding a property’s true cash value to determine the 

property’s lawful assessment. Alhi Development Co v Orion Twp, 110 Mich App 764, 767 (1981). 

3. 

Petitioner has the burden of establishing the property’s true cash value. See 

MCL 205.737(3) and Kern v Pontiac Twp, 93 Mich App 612 (1974). 

4. 

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 Respondent or 

its agents. 

5. 

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. 

6. 

Petitioner has failed to show that any factor other than fifty percent (50%) was 

applied to the true cash value of Petitioner’s property, as well as all others, to arrive at the

Page 5

respective assessments appearing on the roll, and also fails to allege specific and sufficient facts 

to support its allegations that the property’s taxable value is improper. 

7. 

Petitioner asks the Tribunal to grant it preference by application of a self-chosen 

method of assessment contrary to the intent, purpose and law of this State. 

8. 

Petitioner, in essence, asks the Tribunal to grant it an

Page 6

P

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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. 25-002507

Section 1: Respondent’s Contact Information

Filer Type: Local Unit of Government

City Of Southfield (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

Laura

M.I.

M

Last Name

Hallahan

Firm Name (if any)

Hallahan & Associates, P.C.

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

248-731-3087

Fax Number

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

MTT@hallahanlaw.com

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

Respondent or Authorized Attorney/Representative’s Signature: 

Kelsea M. Melcher

/s/

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Page 1

RECEIVED 

JUL 2.9 2095 

MICHIGAN 

STATE OF MICHIGAN 

TAX TRIBUNAL 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON |. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

Mishpat Kollel Choshen 

; 

MICHIGAN TAX TRIBUNAL 

Petitioner(s) 

v 

MTT Docket No.25-002507 

City of Sfid 

Respondent(s) 

PROOF OF SERVICE FOR PROPERTY TAX PETITION 

*To be filed after the Tribunal issues the Notice of Docket Number* 

Stephen Polter 

. 

states that on July 22 2025 

he/she 

[Name of person serving/mailing petition] 

[date of service] 

served a copy of the Petition relative to the above-captioned matter upon: 

[Provide name and address of the following entities] 

1. Assessor (via certified mail): 

26000 Evergreen, Sfld., 

MI 48076 

2. 

City Clerk or Township Supervisor/Clerk (via certified mail): 

26000 Evergreen, Sfld., MI 48076 

3. 

County Equalization Director (via first class mail or personal service): 

250 Elizabeth Lake Rd # 1000W, Pontiac, MI 48341 

4. 

County Clerk (via first class mail or personal service): 

1200 N Telegraph Building #12E, Pontiac, MI 48341 

5. 

Secretary of the local school board (via first class mail or personal service): 

24661 Lahser Road, Southfield, MI 48033 

6. 

State Treasurer (via first class mail):

Page 2

Polter Lad Cre -EFTR 

sessed 

IRC 

: 

a 

a ASAE 

—- 

A 

<_ 

ew

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Page 1

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

Mishpat, Kollel Choshen 

, 

MICHIGAN TAX TRIBUNAL 

Petitioner(s) 

\ 

MTT Docket No. 

City of Southfield 

, 

Respondent(s) 

ENTIRE TRIBUNAL PROPERTY TAX PETITION 

1. 

Property Parcel No: 76-24-25-131-001 

(If more than one parcel is at issue, attach a completed Multiple Parcel Petition 

Form addressing all other parcels at issue.) 

2. 

The property identified above is 

x 

real ___ personal. 

3 

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.) 

4. 

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 parcel of real property under 

appeal.) 

5. 

If parcels of personal property are under appeal, when were the personal 

property statements filed by parcel number (attach additional page if necessary): 

6. 

The property identified above is classified as 201Comm

Page 2

MTT Docket No. 

Page 2 of 4 

8. 

If a protest was required and no protest was made, list the separate and specific 

facts upon which Petitioner relies to invoke the Tribunals authority over the 

assessment or assessments at issue (attach additional page if necessary): 

9. 

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): 

10. 

The property or properties at issue are located in Oakland 

County. The 

property or properties’ address is: 

17135 W 10 Mi Rd 

Sfld., Mi 

11. 

The assessment or assessments at issue were established by the (applicable 

local governmental unit): Sfid 

12. 

Petitioner's legal residence or principal office address is: 

15629 Penn St 

Sfld., MI 48075 

13. 

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 orloss? ___ Yes __ No

Page 3

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 Tribunals authority over the prior 

tax year or years (attach additional page if necessary): 

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 

2025 

822,060 

411,030 

361,412 

17. 

Petitioner contends that the values for the property identified above are: 

Tax Year 

True Cash Value 

State Equalized Value 

Taxable Value 

2025 

450,000 

225,000 

225,000 

18. 

The values in dispute for the property identified above are: 

Tax Year 

True Cash Value 

State Equalized Value 

Taxable Value 

2025 

372,060 

161,030 

111,412 

19. 

Petitioner requests the following relief (attach additional page if necessary): 

Reduction of TCV and accordingly AV/TV to more reflect these accurate figures based on comps, 

condition, income, vacancy, etc. 

(Purchased 2025 for $450k)

Page 4

MTT Docket No. 

Page 4 of 4 

Stephen Polter 

Email Address: spolter@polterlaw.com 

Mailing Address: 

2600 W Big Beaver, Ste L100, Troy, MI 48084 

Telephone Number; 248-213-6800 

Date: May 25, 2025

Page 5

File No: 

Escrow Officer: 

Settlement Date 

Disbursement Date: 

National Commercial Services 

5445 Corporate Drive, Suite 175 « Troy, MI 48098 

Office Phone:(248)458-7200 Office Fax:(866)714-8131 

Final Settlement Statement 

Patricia Cadena/pc 

01/21/2025 

01/21/2025 

- First Ametican 

Title Insurance Company 

- 

Property: 

17135 West 10 Mile Road, Southfield, MI 48075 

Buyer: 

Kollel Choshen Mishpat 

15629 Pennsylvania Street, Southfield, MI 48075 

Seller: 

Southeast Michigan State Employees Federal Credit Union 

6230 Orchard Lake Rd., West Bloomfield 

, MI 48322 

Buyer Charge 

[Buyer Credit 

Description 

Seller Charge 

[Seller Credit 

Consideration 

493,050.00] 

Total Consideration 

493,050.00) 

Deposits In Escrow 

15,000.00| Receipt No. 1742133824 on 11/27/2024 by Regal Assets 

II 

LLC 

Prorations 

8,303.87] 

City/Town Taxes 01/21/25 to 07/01/25 @$18,825.55/yr 

8,303.87 

4,409.81 

County Taxes 01/21/25 to 12/01/25 @$5,126.05/yr 

4,409.81 

Commission 

Broker: Newmark & Company Real Estate Inc 

Real Estate Broker Compensation 

29,583.00] 

Title/Escrow Charges 

500.00 

Closing Fee to First American Title Insurance Company 

500.00 

National Commercial Services 

75.00] 

Recording Service Fee to First American Title Insurance 

Company National Commercial Services 

Title Work Fee to First American Title Insurance Company 

477.05) 

National Commercial Services 

Policy-Extended ALTA 2021 Owner's to First American Title 

2,182.00,

Page 6

Final Settlement Statement 

| 

Settlement Date: 

01/21/2025 

File No: ] 

Officer: 

Patricia Cadena/pc 

Buyer Charge 

[Buyer Credit 

Description 

Seller Charge 

[Seller Credit 

| 

Funds Held 

| 

Funds Held Water Escrow 

500.00 

491,373.68| Cash (X From) 

(_To) Buyer 

Cash (X To) (_ From) Seller 

468,277.53 

506,373.68 

506,373.68) 

Totals 

505,763.68] 

505,763.68] 

See Attached Signatures

Page 7

= 

= 

Final Settlement 

Statement 

= 

— 

Settlement Date: 

01/21/2025 

File No: I 

Officer: 

Patricia Cadena/pc 

BUYER(S): 

Kollel Choshen Mishpat, a Michigan 

corporation 

By: 

Name: Rabbi Yisroel Cywiak 

Title: President

Page 8

= 

Final Settlement Statement 

— 

Settlement Date: 

01/21/2025 

File No: 

Officer: 

Patricia Cadena/pc 

SELLER(S): 

Southeast Michigan State Employees Federal 

Credit Union 

By:

Page 9

Ma

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

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

Mishpat Kollel Choshen, 

Petitioner,

 MICHIGAN TAX TRIBUNAL

v

MTT Docket No.: 25-002507

City Of Southfield, 

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 25, 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

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

Mishpat, Kollel Choshen 

, 

MICHIGAN TAX TRIBUNAL 

Petitioner(s) 

\ 

MTT Docket No. 

City of Southfield 

, 

Respondent(s) 

ENTIRE TRIBUNAL PROPERTY TAX PETITION 

1. 

Property Parcel No: 76-24-25-131-001 

(If more than one parcel is at issue, attach a completed Multiple Parcel Petition 

Form addressing all other parcels at issue.) 

2. 

The property identified above is 

x 

real ___ personal. 

3 

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.) 

4. 

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 parcel of real property under 

appeal.) 

5. 

If parcels of personal property are under appeal, when were the personal 

property statements filed by parcel number (attach additional page if necessary): 

6. 

The property identified above is classified as 201Comm

Page 2

MTT Docket No. 

Page 2 of 4 

8. 

If a protest was required and no protest was made, list the separate and specific 

facts upon which Petitioner relies to invoke the Tribunals authority over the 

assessment or assessments at issue (attach additional page if necessary): 

9. 

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): 

10. 

The property or properties at issue are located in Oakland 

County. The 

property or properties’ address is: 

17135 W 10 Mi Rd 

Sfld., Mi 

11. 

The assessment or assessments at issue were established by the (applicable 

local governmental unit): Sfid 

12. 

Petitioner's legal residence or principal office address is: 

15629 Penn St 

Sfld., MI 48075 

13. 

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 orloss? ___ Yes __ No

Page 3

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 Tribunals authority over the prior 

tax year or years (attach additional page if necessary): 

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 

2025 

822,060 

411,030 

361,412 

17. 

Petitioner contends that the values for the property identified above are: 

Tax Year 

True Cash Value 

State Equalized Value 

Taxable Value 

2025 

450,000 

225,000 

225,000 

18. 

The values in dispute for the property identified above are: 

Tax Year 

True Cash Value 

State Equalized Value 

Taxable Value 

2025 

372,060 

161,030 

111,412 

19. 

Petitioner requests the following relief (attach additional page if necessary): 

Reduction of TCV and accordingly AV/TV to more reflect these accurate figures based on comps, 

condition, income, vacancy, etc. 

(Purchased 2025 for $450k)

Page 4

MTT Docket No. 

Page 4 of 4 

Stephen Polter 

Email Address: spolter@polterlaw.com 

Mailing Address: 

2600 W Big Beaver, Ste L100, Troy, MI 48084 

Telephone Number; 248-213-6800 

Date: May 25, 2025

Page 5

File No: 

Escrow Officer: 

Settlement Date 

Disbursement Date: 

National Commercial Services 

5445 Corporate Drive, Suite 175 « Troy, MI 48098 

Office Phone:(248)458-7200 Office Fax:(866)714-8131 

Final Settlement Statement 

Patricia Cadena/pc 

01/21/2025 

01/21/2025 

- First Ametican 

Title Insurance Company 

- 

Property: 

17135 West 10 Mile Road, Southfield, MI 48075 

Buyer: 

Kollel Choshen Mishpat 

15629 Pennsylvania Street, Southfield, MI 48075 

Seller: 

Southeast Michigan State Employees Federal Credit Union 

6230 Orchard Lake Rd., West Bloomfield 

, MI 48322 

Buyer Charge 

[Buyer Credit 

Description 

Seller Charge 

[Seller Credit 

Consideration 

493,050.00] 

Total Consideration 

493,050.00) 

Deposits In Escrow 

15,000.00| Receipt No. 1742133824 on 11/27/2024 by Regal Assets 

II 

LLC 

Prorations 

8,303.87] 

City/Town Taxes 01/21/25 to 07/01/25 @$18,825.55/yr 

8,303.87 

4,409.81 

County Taxes 01/21/25 to 12/01/25 @$5,126.05/yr 

4,409.81 

Commission 

Broker: Newmark & Company Real Estate Inc 

Real Estate Broker Compensation 

29,583.00] 

Title/Escrow Charges 

500.00 

Closing Fee to First American Title Insurance Company 

500.00 

National Commercial Services 

75.00] 

Recording Service Fee to First American Title Insurance 

Company National Commercial Services 

Title Work Fee to First American Title Insurance Company 

477.05) 

National Commercial Services 

Policy-Extended ALTA 2021 Owner's to First American Title 

2,182.00,

Page 6

Final Settlement Statement 

| 

Settlement Date: 

01/21/2025 

File No: ] 

Officer: 

Patricia Cadena/pc 

Buyer Charge 

[Buyer Credit 

Description 

Seller Charge 

[Seller Credit 

| 

Funds Held 

| 

Funds Held Water Escrow 

500.00 

491,373.68| Cash (X From) 

(_To) Buyer 

Cash (X To) (_ From) Seller 

468,277.53 

506,373.68 

506,373.68) 

Totals 

505,763.68] 

505,763.68] 

See Attached Signatures

Page 7

= 

= 

Final Settlement 

Statement 

= 

— 

Settlement Date: 

01/21/2025 

File No: I 

Officer: 

Patricia Cadena/pc 

BUYER(S): 

Kollel Choshen Mishpat, a Michigan 

corporation 

By: 

Name: Rabbi Yisroel Cywiak 

Title: President

Page 8

= 

Final Settlement Statement 

— 

Settlement Date: 

01/21/2025 

File No: 

Officer: 

Patricia Cadena/pc 

SELLER(S): 

Southeast Michigan State Employees Federal 

Credit Union 

By:

Page 9

Ma

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.