Record Finder / 26-002124-TT
Michigan
Pushpa Latha LLC Petitioner Vs. City Of Southfield Respondent
- Petitioner
- Pushpa Latha LLC
- Respondent
- City Of Southfield
Case overview
- Docket number
- 26-002124-TT
- Status
- Awaiting Proof of Service
- 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 |
|---|---|---|---|---|---|---|
| 3 | Petition has been verified | PET | 1 | 09/10/2026 | Not recorded | Download |
| Not recorded | Not recorded | Not recorded | Not recorded | Not recorded | Not recorded | Download |
| 2 | Notice of Docket Number ET | Not recorded | Not recorded | 09/10/2026 | Not recorded | Download |
| 1 | A petition was received. | PET | Not recorded | 06/01/2026 | $600.00 | Download |
| Not recorded | Not recorded | Not recorded | Not recorded | Not recorded | Not recorded | Download |
Documents
25300 Telegraph Rd Southfiled_MTT ET Petition (final).pdfRead complete document text →
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Page 1
STATE OF MICHIGAN GRETCHEN WHITMER DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS MARLON I. BROWN, DPA GOVERNOR LANSING DIRECTOR Pushpa Latha LLC Petitioner(s) , MICHIGAN TAX TRIBUNAL MTT Docket No. City of Southfield Respondent(s) ENTIRE TRIBUNAL PROPERTY TAX PETITION 1. Property Parcel No: 76-24-20-476-021 (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): N/A 6. The property identified above is classified as commercial- improved 7. If the assessment or assessments at issue were protested, the protest was made to Respondent's * March July December Board of Review. -See attached 2026 Board of Review Decision 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
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MTT Docket No. Page 2 of 4 10. 11. 12. 13. 14. 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: 25300-25330 Telegraph Rd., Southfield, MI 48033 The assessment or assessments at issue were established by the (applicable local governmental unit): City of Southfield Petitioner's legal residence or principal office address is: 25330 Telegraph Road Suite 600 Southfield, MI 48033 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 uniformity of the property or properties’ assessment the property or the properties’ exemption from ad valorem taxation under MCL The tax year(s) at issue are: 2026
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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 year 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 $12,480,960 $6,240,480 $6,240,480 17. Petitioner contends that the values for the property identified above are: Tax Year True Cash Value State Equalized Value Taxable Value 2026 $7,289,250 $3,644,625 $3,644,625 18. The values in dispute for the property identified above are: Tax Year True Cash Value State Equalized Value Taxable Value 2026 $5,191,710 $2,595,855 $2,595,855 19. Petitioner requests the following relief (attach additional page if necessary): that the Tribunal reduce (i) the true cash value to $7,289,250, and (ii) both the assessed value the taxable value to $3,644,625. 20. List the separate and specific facts upon which Petitioner relies to support the relief requested (attach additional page if necessary): The assessed value established by the Board of Review does not reflect the true cash value of the subject property and should be reduced accordingly. Petitioner recently purchased the property in 2025 for $7,289,250 in an arms length transaction. Michigan courts and the Tax Tribunal have consistently held that a recent arm's-length sale price is strong, if not presumptive, evidence of true cash value. See attached Notice of Assessment.
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MTT Docket No. Page 4 of 4 Signature £) Petitioner's Authorized Representative or, if none, Petitioner: Aig Printed Name of Petitioner's Authorized Representative or, if none, Petitioner: Gregory J. Wolenberg, Esq. Email Address: gwolenberg@kotzsangster.com Mailing Address: Kotz Sangster Wysocki-P.C. 36700 Woodward Ave; Suite 202 Bloomfield Hills Ml-48304 BHOOHHeIG HSV + Telephone Number: 248-646-1050 Date: 6/1/26
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Toledo. Tagg Treas. THIS IS NOT A TAX BILL L-4400 Notice of Assessment, Taxable Valuation, and Property Classification This form is issued under the authority of Public Act 206 of 1893, Sec. 211.24c and Sec.211.34c, as amended. This is a model assessment notice to be used by the local assessor. FROM CITY OF SOUTHFIELD PARCEL IDENTIFICATION 26000 EVERGREEN RD PARCEL NUMBER: 76-24-20-476-021 SOUTHFIELD, Mi 48076 PROPERTY ADDRESS: 25300 TELEGRAPH RD SOUTHFIELD, MI 48033 SCHOOL DISTRICT CODE: 63060 OWNER'S NAME & ADDRESS/PERSON NAMED ON ASSESSMENT ROLL: eo EXEMPTIONS BA AUTO xs DIGIT 48075 TI P1 #ak % Exempt As "Homeowners Principal Residence": 00% PUSHPA LATHA LLC " : 2000 TOWN CTR STE 1100 % Exempt As Qualified Agricultural Property": 00% SOUTHFIELD, MI
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0
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EntireTribunalCaseISPetition.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 - 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 Pushpa Latha LLC Home Address (No., Street, P.O. Box or Rural Route) 25330 Telegraph Rd Suite 600 City or Town Southfield State Michigan ZIP Code 48033 Telephone Number 313-295-0200 E-mail Address (do not enter unless you want MTT to send all correspondence via e-mail) dghalla@angstrom-usa.com Section 2: Attorney/Authorized Representative’s Contact Information First Name Gregory M.I. Last Name Wolenberg Firm Name (if any) Kotz Sangster Wysocki P.C. Address (No., Street, P.O. Box or Rural Route) 36700 Woodward Ave Ste 202 City or Town Bloomfield Hills State Michigan ZIP Code 48304 Telephone Number 2486461052 E-mail Address (do not enter unless you want MTT to send all correspondence via e-mail) gwolenberg@kotzsangster.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] 25300-25330 Telegraph Rd Southfield
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STATE OF MICHIGAN GRETCHEN WHITMER GOVERNOR DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS LANSING MARLON I. BROWN, DPA DIRECTOR Michigan 48033 Taxing Authority (City or Township) City Of Southfield (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: 76-24-20-476-021 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: 6240480 Current Taxable Value as established by the Board of Review: 6240480 What do you believe is the fair market value (also known as True Cash Value)? 12480960 Multiply the True Cash Value by 50% and enter here. This is your contention of Assessed Value (also known as State Equalized Value). 3644625 If you belive the Taxable Value differs from your contention of Assessed Value, enter your contention of Taxable Value. 7289250 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/ Gregory Wolenberg Payment Information Amount: 600 Success: True Message: "" Waiver Code: Transaction Number: 26060187738239 Supporting Waiver Documents:
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ET_Notice_of_Docket_Number.2026-09-10_16-12-08.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 Pushpa Latha LLC, Petitioner, MICHIGAN TAX TRIBUNAL v MTT Docket No.: 26-002124 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: September 10, 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
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.
25300 Telegraph Rd Southfiled_MTT ET Petition (final).pdfRead complete document text →
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Page 1
STATE OF MICHIGAN GRETCHEN WHITMER DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS MARLON I. BROWN, DPA GOVERNOR LANSING DIRECTOR Pushpa Latha LLC Petitioner(s) , MICHIGAN TAX TRIBUNAL MTT Docket No. City of Southfield Respondent(s) ENTIRE TRIBUNAL PROPERTY TAX PETITION 1. Property Parcel No: 76-24-20-476-021 (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): N/A 6. The property identified above is classified as commercial- improved 7. If the assessment or assessments at issue were protested, the protest was made to Respondent's * March July December Board of Review. -See attached 2026 Board of Review Decision 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
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MTT Docket No. Page 2 of 4 10. 11. 12. 13. 14. 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: 25300-25330 Telegraph Rd., Southfield, MI 48033 The assessment or assessments at issue were established by the (applicable local governmental unit): City of Southfield Petitioner's legal residence or principal office address is: 25330 Telegraph Road Suite 600 Southfield, MI 48033 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 uniformity of the property or properties’ assessment the property or the properties’ exemption from ad valorem taxation under MCL The tax year(s) at issue are: 2026
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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 year 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 $12,480,960 $6,240,480 $6,240,480 17. Petitioner contends that the values for the property identified above are: Tax Year True Cash Value State Equalized Value Taxable Value 2026 $7,289,250 $3,644,625 $3,644,625 18. The values in dispute for the property identified above are: Tax Year True Cash Value State Equalized Value Taxable Value 2026 $5,191,710 $2,595,855 $2,595,855 19. Petitioner requests the following relief (attach additional page if necessary): that the Tribunal reduce (i) the true cash value to $7,289,250, and (ii) both the assessed value the taxable value to $3,644,625. 20. List the separate and specific facts upon which Petitioner relies to support the relief requested (attach additional page if necessary): The assessed value established by the Board of Review does not reflect the true cash value of the subject property and should be reduced accordingly. Petitioner recently purchased the property in 2025 for $7,289,250 in an arms length transaction. Michigan courts and the Tax Tribunal have consistently held that a recent arm's-length sale price is strong, if not presumptive, evidence of true cash value. See attached Notice of Assessment.
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MTT Docket No. Page 4 of 4 Signature £) Petitioner's Authorized Representative or, if none, Petitioner: Aig Printed Name of Petitioner's Authorized Representative or, if none, Petitioner: Gregory J. Wolenberg, Esq. Email Address: gwolenberg@kotzsangster.com Mailing Address: Kotz Sangster Wysocki-P.C. 36700 Woodward Ave; Suite 202 Bloomfield Hills Ml-48304 BHOOHHeIG HSV + Telephone Number: 248-646-1050 Date: 6/1/26
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Toledo. Tagg Treas. THIS IS NOT A TAX BILL L-4400 Notice of Assessment, Taxable Valuation, and Property Classification This form is issued under the authority of Public Act 206 of 1893, Sec. 211.24c and Sec.211.34c, as amended. This is a model assessment notice to be used by the local assessor. FROM CITY OF SOUTHFIELD PARCEL IDENTIFICATION 26000 EVERGREEN RD PARCEL NUMBER: 76-24-20-476-021 SOUTHFIELD, Mi 48076 PROPERTY ADDRESS: 25300 TELEGRAPH RD SOUTHFIELD, MI 48033 SCHOOL DISTRICT CODE: 63060 OWNER'S NAME & ADDRESS/PERSON NAMED ON ASSESSMENT ROLL: eo EXEMPTIONS BA AUTO xs DIGIT 48075 TI P1 #ak % Exempt As "Homeowners Principal Residence": 00% PUSHPA LATHA LLC " : 2000 TOWN CTR STE 1100 % Exempt As Qualified Agricultural Property": 00% SOUTHFIELD, MI
Page 6
0
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.
EntireTribunalCaseISPetition.pdfRead complete document text →
Read document text excerpt
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 Pushpa Latha LLC Home Address (No., Street, P.O. Box or Rural Route) 25330 Telegraph Rd Suite 600 City or Town Southfield State Michigan ZIP Code 48033 Telephone Number 313-295-0200 E-mail Address (do not enter unless you want MTT to send all correspondence via e-mail) dghalla@angstrom-usa.com Section 2: Attorney/Authorized Representative’s Contact Information First Name Gregory M.I. Last Name Wolenberg Firm Name (if any) Kotz Sangster Wysocki P.C. Address (No., Street, P.O. Box or Rural Route) 36700 Woodward Ave Ste 202 City or Town Bloomfield Hills State Michigan ZIP Code 48304 Telephone Number 2486461052 E-mail Address (do not enter unless you want MTT to send all correspondence via e-mail) gwolenberg@kotzsangster.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] 25300-25330 Telegraph Rd Southfield
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STATE OF MICHIGAN GRETCHEN WHITMER GOVERNOR DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS LANSING MARLON I. BROWN, DPA DIRECTOR Michigan 48033 Taxing Authority (City or Township) City Of Southfield (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: 76-24-20-476-021 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: 6240480 Current Taxable Value as established by the Board of Review: 6240480 What do you believe is the fair market value (also known as True Cash Value)? 12480960 Multiply the True Cash Value by 50% and enter here. This is your contention of Assessed Value (also known as State Equalized Value). 3644625 If you belive the Taxable Value differs from your contention of Assessed Value, enter your contention of Taxable Value. 7289250 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/ Gregory Wolenberg Payment Information Amount: 600 Success: True Message: "" Waiver Code: Transaction Number: 26060187738239 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.