Record Finder / 26-001136-TT
Michigan

Salfa, LLC, Et Al. Petitioner Vs. City Of Taylor Respondent

Petitioner
Salfa, LLC, Et Al.
Respondent
City Of Taylor

Case overview

Docket number
26-001136-TT
Status
Disposed
CaseType
ET Property
Division
ET
County
Wayne
Judge
No judge assigned

Docket history

Line #SubjectFilerLine RefEnter Date/Post MarkFeeRelated Item
5Order of DismissalNot recordedNot recorded07/22/2026Not recordedDownload
4Petition has been verifiedPET107/22/2026Not recordedDownload
Not recordedNot recordedNot recordedNot recordedNot recordedNot recordedDownload
Not recordedNot recordedNot recordedNot recordedNot recordedNot recordedDownload
3Notice of Docket Number ETNot recordedNot recorded07/22/2026Not recordedDownload
2Proof of service of petition was received.Not recordedNot recorded05/20/2026Not recordedDownload
Not recordedNot recordedNot recordedNot recordedNot recordedNot recordedDownload
1A petition was received.PETNot recorded05/19/2026$700.00Download
Not recordedNot recordedNot recordedNot recordedNot recordedNot recordedDownload
Not recordedNot recordedNot recordedNot recordedNot recordedNot recordedDownload

Documents

Order_of_Dismissal.2026-07-22_15-57-38.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

Salfa, LLC, et al., 

Petitioner, MICHIGAN TAX TRIBUNAL

 ENTIRE TRIBUNAL

v 

 MTT Docket No. 26-001136

City Of Taylor,

Respondent.

ORDER OF DISMISSAL

The Tribunal has considered the file in this case and finds that:

The issue in this case is already pending in another case and, as such, this appeal is 

duplicative and shall be dismissed. 

Therefore,

IT IS ORDERED that the case is DISMISSED.

This order resolves all pending issues and closes the case.

APPEAL RIGHTS

If you disagree with the final decision in this case, you may file a motion for 

reconsideration with the Tribunal or a claim of appeal with the Michigan Court of 

Appeals. 

A motion for reconsideration must be filed with the Tribunal with the required filing fee 

within 21 days from the date of entry of the final decision. Because the final decision 

closes the case, the motion cannot be filed through the Tribunal’s web-based e-filing 

system; it must be filed by mail or personal service. The fee for the filing of such 

motions is $50.00 in the Entire Tribunal and $25.00 in the Small Claims Division, unless 

the Small Claims decision relates to the valuation of property and the property had a 

principal residence exemption of at least 50% at the time the petition was filed or the 

decision relates to the grant or denial of a poverty or disabled veterans exemption and, 

if so, there is no filing fee. You are required to serve a copy of the motion on the 

opposing party by mail or personal service or by email if the opposing party agrees to 

electronic service, and proof demonstrating that service must be submitted with the 

motion. Responses to motions for reconsideration are prohibited and there are no oral 

arguments unless otherwise ordered by the Tribunal.

Alternatively, you may file a claim of appeal with the Michigan Court of Appeals. If the 

claim is filed within 21 days of the entry of the final decision, it is an “appeal of right.” If

Page 2

MTT Docket No. 26-001136

Page 2 of 2

the claim is filed more than 21 days after the entry of the final decision, it is an “appeal 

by leave.” A copy of the claim of appeal must be filed with the Tribunal to certify the 

record on appeal. There is no certification fee. 

By: /s/ Patricia L. Halm

Entered: July 22, 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

Page 3

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

Salfa, LLC, et al., 

Petitioner, MICHIGAN TAX TRIBUNAL

 ENTIRE TRIBUNAL

v 

 MTT Docket No. 26-001136

City Of Taylor,

Respondent.

ORDER OF DISMISSAL

The Tribunal has considered the file in this case and finds that:

The issue in this case is already pending in another case and, as such, this appeal is 

duplicative and shall be dismissed. 

Therefore,

IT IS ORDERED that the case is DISMISSED.

This order resolves all pending issues and closes the case.

APPEAL RIGHTS

If you disagree with the final decision in this case, you may file a motion for 

reconsideration with the Tribunal or a claim of appeal with the Michigan Court of 

Appeals. 

A motion for reconsideration must be filed with the Tribunal with the required filing fee 

within 21 days from the date of entry of the final decision. Because the final decision 

closes the case, the motion cannot be filed through the Tribunal’s web-based e-filing 

system; it must be filed by mail or personal service. The fee for the filing of such 

motions is $50.00 in the Entire Tribunal and $25.00 in the Small Claims Division, unless 

the Small Claims decision relates to the valuation of property and the property had a 

principal residence exemption of at least 50% at the time the petition was filed or the 

decision relates to the grant or denial of a poverty or disabled veterans exemption and, 

if so, there is no filing fee. You are required to serve a copy of the motion on the 

opposing party by mail or personal service or by email if the opposing party agrees to 

electronic service, and proof demonstrating that service must be submitted with the 

motion. Responses to motions for reconsideration are prohibited and there are no oral 

arguments unless otherwise ordered by the Tribunal.

Alternatively, you may file a claim of appeal with the Michigan Court of Appeals. If the 

claim is filed within 21 days of the entry of the final decision, it is an “appeal of right.” If

Page 4

MTT Docket No. 26-001136

Page 2 of 2

the claim is filed more than 21 days after the entry of the final decision, it is an “appeal 

by leave.” A copy of the claim of appeal must be filed with the Tribunal to certify the 

record on appeal. There is no certification fee. 

By: /s/ Patricia L. Halm

Entered: July 22, 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

Page 5

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:

Page 6

MT

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Petition Complete File Ready.pdfRead complete document text →
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Page 1

v 

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

DIRECTOR 

LANSING 

_____________________________, 

MICHIGAN TAX TRIBUNAL 

Petitioner(s) 

MTT Docket No. 

_____________________________, 

Respondent(s) 

ENTIRE TRIBUNAL PROPERTY TAX PETITION 

1.

Property Parcel No: _____________________________________________

(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 ___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 _________________________

7.

If the assessment or assessments at issue were protested, the protest was made

to Respondent’s ___ March ___ July ___December Board of Review.

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 

Salfa, LLC, et al.

City of Taylor

60089010582303

X

X

X

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 Tribunal’s 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 _______________County. The

property or properties’ address is:

11.

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

local governmental unit): ________________________________________

12.

Petitioner’s legal residence or principal office address is:

13.

This appeal involves issues relating to the (check all that are applicable):

________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? ___ Yes ___No 

________uniformity of the property or properties’ assessment 

________the property or the properties’ exemption from ad valorem taxation 

under MCL ______ 

14.

The tax year(s) at issue are: _______________________________________

Wayne

22285 Eureka, 22263 Eureka, and the 3 others parcels in this appeal don't 

have an address

City of Taylor

1806 N Telegraph 

Dearborn, MI 48128

X

x

2026

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 Tribunal’s 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 

17. 

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

Tax Year 

True Cash Value 

State Equalized Value

Taxable Value 

18. 

The values in dispute for the property identified above are: 

Tax Year 

True Cash Value 

State Equalized Value

Taxable Value 

19. 

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

20. 

List the separate and specific facts upon which Petitioner relies to support the 

relief requested (attach additional page if necessary): 

2026

7910400

3955200

3955200

2026

2165000

1082500

1082500

2026

5745400

2872700

2872700

The values in paragraph 17 above be adopted by the Tribunal. Petitioner purchased 

all the parcels in this appeal in an arms length transactions for $ 2,800,000.

The purchase price of $2.8m was an arms length transaction between buyer and seller. 

The appraised value based on the income approach supports a value of $2.8m. The 

condition of the property supports a valuation of $2.8m. The historical vacancy of the 

property supports a value of $2.8m. The depleted condition supports a value of 2.8m

Page 4

______________________________________________________________________ 

______________________________________________________________________ 

______________________________________________________________________ 

______________________________________________________________________ 

______________________________________________________________________ 

______________________________________________________________________ 

MTT Docket No. _________________ 

Page 4 of 4 

Signature of Petitioner’s Authorized Representative or, if none, Petitioner: 

Printed Name of Petitioner’s Authorized Representative or, if none, Petitioner: 

Email Address: _________________________________________________________ 

Mailing Address: 

Telephone Number: _____________________________________________________ 

Date: _________________________________________________________________ 

/s/ Kal

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Multi Parcel Complete File Ready.pdfRead complete document text →
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Page 1

v 

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

DIRECTOR 

LANSING 

______________________, 

MICHIGAN TAX TRIBUNAL 

Petitioner, 

MTT Docket No. ___________ 

______________________, 

Respondent. 

MULTIPLE PARCEL PETITION FORM ___ OF ___ 

1. The classification of the property identified herein as established by 

Respondent’s Board of Review is: 

Tax Year 

Parcel Number 

Real/Personal

Classification 

2. The values for the property identified herein as established by Respondent’s 

Board of Review are: 

Tax Year 

Parcel Number 

True Cash Value

Assessed Value 

Taxable Value

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 

Salfa, LLC, et al.

City of Taylor

1

1

2026

60089010578005

Real

Commercial

2026

60089010582001

Real 

Commercial

2026

60089010592325

Real 

Commercial

2026

60089010592717

Real

Commercial

2026

60089010582303

Real

Commercial

2026

60089010578005

320800

160400

160400

2026

60089010582001

1127600

563800

563800

2026

60089010592325

20800

10400

10400

2026

60089010592717

442800

221400

221400

2026

60089010582303

7910400

3955200

3955200

Page 2

MTT Docket No._____________ 

Page 2 of 2 

3. Petitioner contends that the values for the property identified herein are: 

Tax Year Parcel Number True Cash Value 

State Equalized Value 

Taxable Value

4. The values in dispute for the property identified herein are: 

Tax Year Parcel Number True Cash Value

State Equalized Value 

Taxable Value

2026

60089010578005

80000

40000

40000

2026

60089010582001

400000

200000

200000

2026

60089010592325

5000

2500

2500

2026

60089010592717

150000

75000

75000

2026

60089010582303

2165000

1082500

1082500

2026

60089010578005

240800

120400

120400

2026

60089010582001

727600

363800

363800

2026

60089010592325

15800

7900

7900

2026

60089010592717

292800

146400

146400

2026

60089010582303

5745400

2872700

2872700

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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

Salfa, LLC, et al.

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

1806 N TELEGRAPH

City or Town

DEARBORN

State

Michigan

ZIP Code

48128

Telephone Number

3132771000

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

kalkhalil71@yahoo.com

 

 

Section 2: Attorney/Authorized Representative’s Contact Information

First Name

KALIL

M.I.

Last Name

KHALIL

Firm Name (if any)

Khalil Company

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

1806 N TELEGRAPH

City or Town

DEARBORN

State

Michigan

ZIP Code

48128

Telephone Number

3137920505

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

kalkhalil71@yahoo.com

 

Section 3: Issue 

Please designate one: 

Valuation 

 

Section 4: Subject Property Information 

How many parcels are you 

appealing?

5

Property Address (No., Street, City, ST, ZIP) [If multiple, list first property’s address]

22285 Eureka Rd

Taylor

Page 2

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA 

DIRECTOR

Michigan

48180

Taxing Authority (City or Township)

City Of Taylor (WAYNE) 

County

Wayne

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.)

Yes

 

 

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:

60089010578005

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:

160400

Current Taxable Value as established by the Board of Review:

160400

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

240800

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

120400

If you belive the Taxable Value differs from your contention of Assessed Value, enter your contention of Taxable Value.

120400

 

Section 6: Valuation Information for Each Parcel under Appeal

Parcel Number:

60089010582001

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:

563800

Current Taxable Value as established by the Board of Review:

Page 3

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA 

DIRECTOR

563800

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

400000

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

363800

If you belive the Taxable Value differs from your contention of Assessed Value, enter your contention of Taxable Value.

363800

 

Section 6: Valuation Information for Each Parcel under Appeal

Parcel Number:

60089010592325

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:

10400

Current Taxable Value as established by the Board of Review:

10400

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

5000

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

7900

If you belive the Taxable Value differs from your contention of Assessed Value, enter your contention of Taxable Value.

7900

 

Section 6: Valuation Information for Each Parcel under Appeal

Parcel Number:

60089010592717

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:

221400

Current Taxable Value as established by the Board of Review:

221400

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

150000

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

146400

If you belive the Taxable Value differs from your contention of Assessed Value, enter your contention of Taxable Value.

146400

Page 4

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA 

DIRECTOR

 

Section 6: Valuation Information for Each Parcel under Appeal

Parcel Number:

60089010582303

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:

3955200

Current Taxable Value as established by the Board of Review:

3955200

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

2165000

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

2872700

If you belive the Taxable Value differs from your contention of Assessed Value, enter your contention of Taxable Value.

2872700

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

Page 5

ST

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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

Salfa, LLC, et al., 

Petitioner,

 MICHIGAN TAX TRIBUNAL

v

MTT Docket No.: 26-001136

City Of Taylor, 

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: July 22, 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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Page 1

______________________________________________________________________ 

______________________________________________________________________ 

______________________________________________________________________ 

______________________________________________________________________ 

______________________________________________________________________ 

______________________________________________________________________ 

______________________________________________________________________ 

______________________________________________________________________ 

______________________________________________________________________ 

______________________________________________________________________ 

_______________________________ 

_______________________________ 

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

_____________________________, 

Petitioner(s) 

MICHIGAN TAX TRIBUNAL 

v 

MTT Docket No. 

_____________________________, 

Respondent(s) 

PROOF OF SERVICE FOR PROPERTY TAX PETITION 

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

___________________________________ states that on ___________________ 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): 

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

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

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

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

6. State Treasurer (via first class mail): 

Michigan Department of Treasury, State Treasurer 

430 W. Allegan 

Lansing, MI 48922 

[Signature of person who is serving/mailing copy] 

[Print/type name of person serving/mailing copy] 

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 

Salfa, LLC, et al.

City of Taylor

Nadeem Khalil

5-20-26

Jessica Gracer, 23555 Goddard Road. Taylor, MI, 48180

Cynthia Bower, 23555 Goddard Road. Taylor, MI, 48180

Scott Vandemergel, 500 Griswold St, 21st Floor, Detroit, MI 48226

Cathy M. Garrett, 2 Woodward Avenue, Suite 502 Detroit, MI 48226

Stephanie Shufeldt, 13500 Pine St., Taylor, MI 48180

/s/ Nadeem Khalil

Nadeem Khalil

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Page 1

1 of 1

Docket #: 26-001136

Party Filing Document

Party Filing Document: 

 Petitioner

 Petitioner

 

 

If 'other', Identify: 

File

Document Type: 

 

 

fuFile:

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Page 1

v 

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

DIRECTOR 

LANSING 

_____________________________, 

MICHIGAN TAX TRIBUNAL 

Petitioner(s) 

MTT Docket No. 

_____________________________, 

Respondent(s) 

ENTIRE TRIBUNAL PROPERTY TAX PETITION 

1.

Property Parcel No: _____________________________________________

(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 ___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 _________________________

7.

If the assessment or assessments at issue were protested, the protest was made

to Respondent’s ___ March ___ July ___December Board of Review.

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 

Salfa, LLC, et al.

City of Taylor

60089010582303

X

X

X

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 Tribunal’s 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 _______________County. The

property or properties’ address is:

11.

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

local governmental unit): ________________________________________

12.

Petitioner’s legal residence or principal office address is:

13.

This appeal involves issues relating to the (check all that are applicable):

________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? ___ Yes ___No 

________uniformity of the property or properties’ assessment 

________the property or the properties’ exemption from ad valorem taxation 

under MCL ______ 

14.

The tax year(s) at issue are: _______________________________________

Wayne

22285 Eureka, 22263 Eureka, and the 3 others parcels in this appeal don't 

have an address

City of Taylor

1806 N Telegraph 

Dearborn, MI 48128

X

x

2026

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 Tribunal’s 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 

17. 

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

Tax Year 

True Cash Value 

State Equalized Value

Taxable Value 

18. 

The values in dispute for the property identified above are: 

Tax Year 

True Cash Value 

State Equalized Value

Taxable Value 

19. 

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

20. 

List the separate and specific facts upon which Petitioner relies to support the 

relief requested (attach additional page if necessary): 

2026

7910400

3955200

3955200

2026

2165000

1082500

1082500

2026

5745400

2872700

2872700

The values in paragraph 17 above be adopted by the Tribunal. Petitioner purchased 

all the parcels in this appeal in an arms length transactions for $ 2,800,000.

The purchase price of $2.8m was an arms length transaction between buyer and seller. 

The appraised value based on the income approach supports a value of $2.8m. The 

condition of the property supports a valuation of $2.8m. The historical vacancy of the 

property supports a value of $2.8m. The depleted condition supports a value of 2.8m

Page 4

______________________________________________________________________ 

______________________________________________________________________ 

______________________________________________________________________ 

______________________________________________________________________ 

______________________________________________________________________ 

______________________________________________________________________ 

MTT Docket No. _________________ 

Page 4 of 4 

Signature of Petitioner’s Authorized Representative or, if none, Petitioner: 

Printed Name of Petitioner’s Authorized Representative or, if none, Petitioner: 

Email Address: _________________________________________________________ 

Mailing Address: 

Telephone Number: _____________________________________________________ 

Date: _________________________________________________________________ 

/s/ Kal

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Page 1

v 

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

DIRECTOR 

LANSING 

______________________, 

MICHIGAN TAX TRIBUNAL 

Petitioner, 

MTT Docket No. ___________ 

______________________, 

Respondent. 

MULTIPLE PARCEL PETITION FORM ___ OF ___ 

1. The classification of the property identified herein as established by 

Respondent’s Board of Review is: 

Tax Year 

Parcel Number 

Real/Personal

Classification 

2. The values for the property identified herein as established by Respondent’s 

Board of Review are: 

Tax Year 

Parcel Number 

True Cash Value

Assessed Value 

Taxable Value

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 

Salfa, LLC, et al.

City of Taylor

1

1

2026

60089010578005

Real

Commercial

2026

60089010582001

Real 

Commercial

2026

60089010592325

Real 

Commercial

2026

60089010592717

Real

Commercial

2026

60089010582303

Real

Commercial

2026

60089010578005

320800

160400

160400

2026

60089010582001

1127600

563800

563800

2026

60089010592325

20800

10400

10400

2026

60089010592717

442800

221400

221400

2026

60089010582303

7910400

3955200

3955200

Page 2

MTT Docket No._____________ 

Page 2 of 2 

3. Petitioner contends that the values for the property identified herein are: 

Tax Year Parcel Number True Cash Value 

State Equalized Value 

Taxable Value

4. The values in dispute for the property identified herein are: 

Tax Year Parcel Number True Cash Value

State Equalized Value 

Taxable Value

2026

60089010578005

80000

40000

40000

2026

60089010582001

400000

200000

200000

2026

60089010592325

5000

2500

2500

2026

60089010592717

150000

75000

75000

2026

60089010582303

2165000

1082500

1082500

2026

60089010578005

240800

120400

120400

2026

60089010582001

727600

363800

363800

2026

60089010592325

15800

7900

7900

2026

60089010592717

292800

146400

146400

2026

60089010582303

5745400

2872700

2872700

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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

Salfa, LLC, et al.

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

1806 N TELEGRAPH

City or Town

DEARBORN

State

Michigan

ZIP Code

48128

Telephone Number

3132771000

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

kalkhalil71@yahoo.com

 

 

Section 2: Attorney/Authorized Representative’s Contact Information

First Name

KALIL

M.I.

Last Name

KHALIL

Firm Name (if any)

Khalil Company

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

1806 N TELEGRAPH

City or Town

DEARBORN

State

Michigan

ZIP Code

48128

Telephone Number

3137920505

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

kalkhalil71@yahoo.com

 

Section 3: Issue 

Please designate one: 

Valuation 

 

Section 4: Subject Property Information 

How many parcels are you 

appealing?

5

Property Address (No., Street, City, ST, ZIP) [If multiple, list first property’s address]

22285 Eureka Rd

Taylor

Page 2

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA 

DIRECTOR

Michigan

48180

Taxing Authority (City or Township)

City Of Taylor (WAYNE) 

County

Wayne

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.)

Yes

 

 

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:

60089010578005

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:

160400

Current Taxable Value as established by the Board of Review:

160400

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

240800

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

120400

If you belive the Taxable Value differs from your contention of Assessed Value, enter your contention of Taxable Value.

120400

 

Section 6: Valuation Information for Each Parcel under Appeal

Parcel Number:

60089010582001

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:

563800

Current Taxable Value as established by the Board of Review:

Page 3

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA 

DIRECTOR

563800

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

400000

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

363800

If you belive the Taxable Value differs from your contention of Assessed Value, enter your contention of Taxable Value.

363800

 

Section 6: Valuation Information for Each Parcel under Appeal

Parcel Number:

60089010592325

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:

10400

Current Taxable Value as established by the Board of Review:

10400

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

5000

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

7900

If you belive the Taxable Value differs from your contention of Assessed Value, enter your contention of Taxable Value.

7900

 

Section 6: Valuation Information for Each Parcel under Appeal

Parcel Number:

60089010592717

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:

221400

Current Taxable Value as established by the Board of Review:

221400

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

150000

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

146400

If you belive the Taxable Value differs from your contention of Assessed Value, enter your contention of Taxable Value.

146400

Page 4

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA 

DIRECTOR

 

Section 6: Valuation Information for Each Parcel under Appeal

Parcel Number:

60089010582303

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:

3955200

Current Taxable Value as established by the Board of Review:

3955200

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

2165000

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

2872700

If you belive the Taxable Value differs from your contention of Assessed Value, enter your contention of Taxable Value.

2872700

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

Page 5

ST

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