Sfld Hotel LLC, 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 

SFLD Hotel LLC, 

MICHIGAN TAX TRIBUNAL 

 

Petitioner, 

 

 

v 

 

MTT Docket No. 25-002508 

 

City of Southfield, 

 

Presiding Judge 

Respondent. 

 

Joshua M. Wease 

 

 

ORDER DENYING MOTION TO AMEND TO ADD THE 2025 TAX YEAR 

 

ORDER GRANTING JOINT STIPULATION FOR ENTRY OF CONSENT JUDGMENT 

 

CONSENT JUDGMENT 

 

The parties filed an Amended Stipulation for Entry of Consent Judgment and Motion to 

Amend Petition to Include 2025 Tax Year. However, this motion is rendered moot by 

the fact that this case only has tax year 2025 at issue. Given that the body of the 

document contains no other facts or authority that implicate that the parties intended to 

file such a motion, the Tribunal finds that the words “Motion to Amend Petition to Include 

2025 Tax Year” in the document’s title are a mistake and the motion will be denied as 

moot. 

 

Further, 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 Motion to Amend to Add 2025 Tax Year is DENIED as moot. 

 

IT IS FURTHER 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 

 

1 See MCL 211.27a. 

2 See MCL 205.755.

Page 2

MTT Docket No. 25-002508 

Page 2 of 2 

 

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, 2013, through June 30, 2016, at the rate of 4.25%, 

(ii) after June 30, 2016, through December 31, 2016, at the rate of 4.40%, (iii) after 

December 31, 2016, through June 30, 2017, at the rate of 4.50%, (iv) after June 30, 

2017, through December 31, 2017, at the rate of 4.70%, (v) after December 31, 2017, 

through June 30, 2018, at the rate of 5.15%, (vi) after June 30, 2018, through December 

31, 2018, at the rate of 5.41%, (vii) after December 31,

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 

DEPARTMENT OF LICENSING & REGULATORY AFFAIRS 

MICHIGAN OFFICE OF ADMINISTRATIVE HEARINGS AND RULES 

MICHIGAN TAX TRIBUNAL 

 

 

SFLD Hotel LLC, 

Petitioner, 

v 

 

 

 

 

 

 

 

MTT Docket No. 25-002508 

 

City of Southfield, 

Respondent. 

 

AMENDED STIPULATION FOR ENTRY OF CONSENT JUDGMENT 

AND MOTION TO AMEND PETITION TO INCLUDE 2025 TAX YEAR 

 

1. 

The case is pending in the Entire Tribunal Division. 

 

2. 

Property Parcel No: 76-24-21-100-134 

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

Multiple Parcel 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 

True Cash Value 

Assessed Value 

Taxable Value 

2025 

13,377,900 

6,688,950 

6,688,950* 

 

4. 

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

settlement purposes are: 

 

Tax Year 

True Cash Value State Equalized Value Taxable Value 

2025 

9,250,000 

4,625,000 

4,625,000 

 

5. 

If stipulation addresses tax years other than the tax year originally appealed 

or tax years added through motions to amend that have been granted by the 

Tribunal, list the separate facts upon which the parties rely to invoke the 

Tribunal’s authority over those tax year or years (attach additional page if 

necessary):

Page 2

6. 

List separately any special terms or conditions being proposed by the parties 

that would affect the execution of this Consent Judgment including, but not 

limited to, the joint payment of the refund, the waiver of interest, etc. (attach 

additional page if necessary): Please make check payable to Jappaya Law, 

PLC and SFLD Hotel LLC and mail to 7125 Orchard Lake Road, Suite 

301, West Bloomfield, MI 48322. 

 

Interest will be waived if refund is paid within 45 days. 

 

*The attached assessor affidavit was filed after a 2024 Consent 

Judgment was entered and a refund, including interest, was sent to 

Petitioner. Any additional refund will be based upon the 

a reduction from $4,768,375 to $4,625,000 

 

 

 

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

 

__________________________________________________________________ 

Shawn G. Jappaya, Esq. 

 

Date: _____________________________________________________________ 

 

Signature of Respondent’s authorized representative: 

 

__________________________________________________________________ 

Laura M. Hallahan, Esq. 

 

Date: ______________________________________________________________ 

 

 

 

 

 

[Consent Judgment will be prepared by the Tribunal.] 

 

1/13/26

/s/ Laura Hallahan - Signed by Shawn Jappaya with permission from Laura Hallahan

1/13/26

Page 3

Michigan Department of Treasury, STC 

3452 (10-10) 

ASSESSOR AFFIDAVIT REGARDING THE RECALCULATION OF 

* 

: 

= 

TAXABLE VALUE FOLLOWING AN MTT ORDER FOR A PRIOR YEAR 

The changes in Taxable Value recorded on this affidavit are authorized by 

Section 27a(2) of the General Property Tax Act, P.A. 206 of 1893, as amended. 

In accordance with this authority, a correction has been made in the Taxable Value of the following described property: 

76-24-21-100-134 

located in the City of Township of Village of SOUTHFIELD 

. 

This 

(Parcel Identification Number) 

202

(T

Correction of Taxable Value 

School Code 

~ 

Year of Assessment: 

Year of Ass

[63060 

1] 

Amount of 

Amoun

Before Correction 

Increase/Decrease 

Corrected 

Before Correction 

Increase/

Taxable Value 

6,688,950 

(1,920,575) 

4,768,375 

Correction of Taxing Unit Levy

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 

DEPARTMENT OF LICENSING & REGULATORY AFFAIRS 

MICHIGAN OFFICE OF ADMINISTRATIVE HEARINGS AND RULES 

MICHIGAN TAX TRIBUNAL 

 

 

SFLD Hotel LLC, 

Petitioner, 

v 

 

 

 

 

 

 

 

MTT Docket No. 25-002508 

 

City of Southfield, 

Respondent. 

 

AMENDED STIPULATION FOR ENTRY OF CONSENT JUDGMENT 

AND MOTION TO AMEND PETITION TO INCLUDE 2025 TAX YEAR 

 

1. 

The case is pending in the Entire Tribunal Division. 

 

2. 

Property Parcel No: 76-24-21-100-134 

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

Multiple Parcel 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 

True Cash Value 

Assessed Value 

Taxable Value 

2025 

13,377,900 

6,688,950 

6,688,950* 

 

4. 

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

settlement purposes are: 

 

Tax Year 

True Cash Value State Equalized Value Taxable Value 

2025 

9,250,000 

4,625,000 

4,625,000 

 

5. 

If stipulation addresses tax years other than the tax year originally appealed 

or tax years added through motions to amend that have been granted by the 

Tribunal, list the separate facts upon which the parties rely to invoke the 

Tribunal’s authority over those tax year or years (attach additional page if 

necessary):

Page 2

6. 

List separately any special terms or conditions being proposed by the parties 

that would affect the execution of this Consent Judgment including, but not 

limited to, the joint payment of the refund, the waiver of interest, etc. (attach 

additional page if necessary): Please make check payable to Jappaya Law, 

PLC and SFLD Hotel LLC and mail to 7125 Orchard Lake Road, Suite 

301, West Bloomfield, MI 48322. 

 

Interest will be waived if refund is paid within 45 days. 

 

*The attached assessor affidavit was filed after a 2024 Consent 

Judgment was entered and a refund, including interest, was sent to 

Petitioner. Any additional refund will be based upon the 

a reduction from $4,768,375 to $4,625,000 

 

 

 

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

 

__________________________________________________________________ 

Shawn G. Jappaya, Esq. 

 

Date: _____________________________________________________________ 

 

Signature of Respondent’s authorized representative: 

 

__________________________________________________________________ 

Laura M. Hallahan, Esq. 

 

Date: ______________________________________________________________ 

 

 

 

 

 

[Consent Judgment will be prepared by the Tribunal.] 

 

1/13/26

/s/ Laura Hallahan - Signed by Shawn Jappaya with permission from Laura Hallahan

1/13/26

Page 3

Michigan Department of Treasury, STC 

3452 (10-10) 

ASSESSOR AFFIDAVIT REGARDING THE RECALCULATION OF 

* 

: 

= 

TAXABLE VALUE FOLLOWING AN MTT ORDER FOR A PRIOR YEAR 

The changes in Taxable Value recorded on this affidavit are authorized by 

Section 27a(2) of the General Property Tax Act, P.A. 206 of 1893, as amended. 

In accordance with this authority, a correction has been made in the Taxable Value of the following described property: 

76-24-21-100-134 

located in the City of Township of Village of SOUTHFIELD 

. 

This 

(Parcel Identification Number) 

202

(T

Correction of Taxable Value 

School Code 

~ 

Year of Assessment: 

Year of Ass

[63060 

1] 

Amount of 

Amoun

Before Correction 

Increase/Decrease 

Corrected 

Before Correction 

Increase/

Taxable Value 

6,688,950 

(1,920,575) 

4,768,375 

Correction of Taxing Unit Levy

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 

SFLD Hotel LLC, 

MICHIGAN TAX TRIBUNAL 

 

Petitioner, 

 

 

v 

 

MTT Docket No. 25-002508 

 

City of Southfield, 

 

Presiding Judge 

Respondent. 

 

Joshua M. Wease 

 

 

ORDER DENYING MOTION TO AMEND TO ADD THE 2025 TAX YEAR 

 

ORDER GRANTING JOINT STIPULATION FOR ENTRY OF CONSENT JUDGMENT 

 

CONSENT JUDGMENT 

 

The parties filed an Amended Stipulation for Entry of Consent Judgment and Motion to 

Amend Petition to Include 2025 Tax Year. However, this motion is rendered moot by 

the fact that this case only has tax year 2025 at issue. Given that the body of the 

document contains no other facts or authority that implicate that the parties intended to 

file such a motion, the Tribunal finds that the words “Motion to Amend Petition to Include 

2025 Tax Year” in the document’s title are a mistake and the motion will be denied as 

moot. 

 

Further, 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 Motion to Amend to Add 2025 Tax Year is DENIED as moot. 

 

IT IS FURTHER 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 

 

1 See MCL 211.27a. 

2 See MCL 205.755.

Page 2

MTT Docket No. 25-002508 

Page 2 of 2 

 

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, 2013, through June 30, 2016, at the rate of 4.25%, 

(ii) after June 30, 2016, through December 31, 2016, at the rate of 4.40%, (iii) after 

December 31, 2016, through June 30, 2017, at the rate of 4.50%, (iv) after June 30, 

2017, through December 31, 2017, at the rate of 4.70%, (v) after December 31, 2017, 

through June 30, 2018, at the rate of 5.15%, (vi) after June 30, 2018, through December 

31, 2018, at the rate of 5.41%, (vii) after December 31,

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 

DEPARTMENT OF LICENSING & REGULATORY AFFAIRS 

MICHIGAN OFFICE OF ADMINISTRATIVE HEARINGS AND RULES 

MICHIGAN TAX TRIBUNAL 

 

 

SFLD Hotel LLC, 

Petitioner, 

v 

 

 

 

 

 

 

 

MTT Docket No. 25-002508 

 

City of Southfield, 

Respondent. 

 

AMENDED STIPULATION FOR ENTRY OF CONSENT JUDGMENT 

AND MOTION TO AMEND PETITION TO INCLUDE 2025 TAX YEAR 

 

1. 

The case is pending in the Entire Tribunal Division. 

 

2. 

Property Parcel No: 76-24-21-100-134 

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

Multiple Parcel 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 

True Cash Value 

Assessed Value 

Taxable Value 

2025 

13,377,900 

6,688,950 

6,688,950* 

 

4. 

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

settlement purposes are: 

 

Tax Year 

True Cash Value State Equalized Value Taxable Value 

2025 

9,250,000 

4,625,000 

4,625,000 

 

5. 

If stipulation addresses tax years other than the tax year originally appealed 

or tax years added through motions to amend that have been granted by the 

Tribunal, list the separate facts upon which the parties rely to invoke the 

Tribunal’s authority over those tax year or years (attach additional page if 

necessary):

Page 2

6. 

List separately any special terms or conditions being proposed by the parties 

that would affect the execution of this Consent Judgment including, but not 

limited to, the joint payment of the refund, the waiver of interest, etc. (attach 

additional page if necessary): Please make check payable to Jappaya Law, 

PLC and SFLD Hotel LLC and mail to 7125 Orchard Lake Road, Suite 

301, West Bloomfield, MI 48322. 

 

Interest will be waived if refund is paid within 45 days. 

 

*The attached assessor affidavit was filed after a 2024 Consent 

Judgment was entered and a refund, including interest, was sent to 

Petitioner. Any additional refund will be based upon the 

a reduction from $4,768,375 to $4,625,000 

 

 

 

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

 

__________________________________________________________________ 

Shawn G. Jappaya, Esq. 

 

Date: _____________________________________________________________ 

 

Signature of Respondent’s authorized representative: 

 

__________________________________________________________________ 

Laura M. Hallahan, Esq. 

 

Date: ______________________________________________________________ 

 

 

 

 

 

[Consent Judgment will be prepared by the Tribunal.] 

 

1/13/26

/s/ Laura Hallahan - Signed by Shawn Jappaya with permission from Laura Hallahan

1/13/26

Page 3

Michigan Department of Treasury, STC 

3452 (10-10) 

ASSESSOR AFFIDAVIT REGARDING THE RECALCULATION OF 

* 

: 

= 

TAXABLE VALUE FOLLOWING AN MTT ORDER FOR A PRIOR YEAR 

The changes in Taxable Value recorded on this affidavit are authorized by 

Section 27a(2) of the General Property Tax Act, P.A. 206 of 1893, as amended. 

In accordance with this authority, a correction has been made in the Taxable Value of the following described property: 

76-24-21-100-134 

located in the City of Township of Village of SOUTHFIELD 

. 

This 

(Parcel Identification Number) 

202

(T

Correction of Taxable Value 

School Code 

~ 

Year of Assessment: 

Year of Ass

[63060 

1] 

Amount of 

Amoun

Before Correction 

Increase/Decrease 

Corrected 

Before Correction 

Increase/

Taxable Value 

6,688,950 

(1,920,575) 

4,768,375 

Correction of Taxing Unit Levy

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 

DEPARTMENT OF LICENSING & REGULATORY AFFAIRS 

MICHIGAN OFFICE OF ADMINISTRATIVE HEARINGS AND RULES 

MICHIGAN TAX TRIBUNAL 

 

 

SFLD Hotel LLC, 

Petitioner, 

v 

 

 

 

 

 

 

 

MTT Docket No. 25-002508 

 

City of Southfield, 

Respondent. 

 

AMENDED STIPULATION FOR ENTRY OF CONSENT JUDGMENT 

AND MOTION TO AMEND PETITION TO INCLUDE 2025 TAX YEAR 

 

1. 

The case is pending in the Entire Tribunal Division. 

 

2. 

Property Parcel No: 76-24-21-100-134 

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

Multiple Parcel 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 

True Cash Value 

Assessed Value 

Taxable Value 

2025 

13,377,900 

6,688,950 

6,688,950* 

 

4. 

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

settlement purposes are: 

 

Tax Year 

True Cash Value State Equalized Value Taxable Value 

2025 

9,250,000 

4,625,000 

4,625,000 

 

5. 

If stipulation addresses tax years other than the tax year originally appealed 

or tax years added through motions to amend that have been granted by the 

Tribunal, list the separate facts upon which the parties rely to invoke the 

Tribunal’s authority over those tax year or years (attach additional page if 

necessary):

Page 2

6. 

List separately any special terms or conditions being proposed by the parties 

that would affect the execution of this Consent Judgment including, but not 

limited to, the joint payment of the refund, the waiver of interest, etc. (attach 

additional page if necessary): Please make check payable to Jappaya Law, 

PLC and SFLD Hotel LLC and mail to 7125 Orchard Lake Road, Suite 

301, West Bloomfield, MI 48322. 

 

Interest will be waived if refund is paid within 45 days. 

 

*The attached assessor affidavit was filed after a 2024 Consent 

Judgment was entered and a refund, including interest, was sent to 

Petitioner. Any additional refund will be based upon the 

a reduction from $4,768,375 to $4,625,000 

 

 

 

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

 

__________________________________________________________________ 

Shawn G. Jappaya, Esq. 

 

Date: _____________________________________________________________ 

 

Signature of Respondent’s authorized representative: 

 

__________________________________________________________________ 

Laura M. Hallahan, Esq. 

 

Date: ______________________________________________________________ 

 

 

 

 

 

[Consent Judgment will be prepared by the Tribunal.] 

 

1/13/26

/s/ Laura Hallahan - Signed by Shawn Jappaya with permission from Laura Hallahan

1/13/26

Page 3

Michigan Department of Treasury, STC 

3452 (10-10) 

ASSESSOR AFFIDAVIT REGARDING THE RECALCULATION OF 

* 

: 

= 

TAXABLE VALUE FOLLOWING AN MTT ORDER FOR A PRIOR YEAR 

The changes in Taxable Value recorded on this affidavit are authorized by 

Section 27a(2) of the General Property Tax Act, P.A. 206 of 1893, as amended. 

In accordance with this authority, a correction has been made in the Taxable Value of the following described property: 

76-24-21-100-134 

located in the City of Township of Village of SOUTHFIELD 

. 

This 

(Parcel Identification Number) 

202

(T

Correction of Taxable Value 

School Code 

~ 

Year of Assessment: 

Year of Ass

[63060 

1] 

Amount of 

Amoun

Before Correction 

Increase/Decrease 

Corrected 

Before Correction 

Increase/

Taxable Value 

6,688,950 

(1,920,575) 

4,768,375 

Correction of Taxing Unit Levy

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 

DEPARTMENT OF LICENSING & REGULATORY AFFAIRS 

MICHIGAN OFFICE OF ADMINISTRATIVE HEARINGS AND RULES 

MICHIGAN TAX TRIBUNAL 

 

 

SFLD Hotel LLC, 

Petitioner, 

v 

 

 

 

 

 

 

 

MTT Docket No. 25-002508 

 

City of Southfield, 

Respondent. 

 

STIPULATION FOR ENTRY OF CONSENT JUDGMENT 

AND MOTION TO AMEND PETITION TO INCLUDE 2025 TAX YEAR 

 

1. 

The case is pending in the Entire Tribunal Division. 

 

2. 

Property Parcel No: 76-24-21-100-134 

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

Multiple Parcel 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 

True Cash Value 

Assessed Value 

Taxable Value 

2025 

13,377,900 

6,688,950 

4,768,375 

 

4. 

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

settlement purposes are: 

 

Tax Year 

True Cash Value State Equalized Value Taxable Value 

2025 

9,250,000 

4,625,000 

4,625,000 

 

5. 

If stipulation addresses tax years other than the tax year originally appealed 

or tax years added through motions to amend that have been granted by the 

Tribunal, list the separate facts upon which the parties rely to invoke the 

Tribunal’s authority over those tax year or years (attach additional page if 

necessary):

Page 2

6. 

List separately any special terms or conditions being proposed by the parties 

that would affect the execution of this Consent Judgment including, but not 

limited to, the joint payment of the refund, the waiver of interest, etc. (attach 

additional page if necessary): Please make check payable to Jappaya Law, 

PLC and SFLD Hotel LLC and mail to 7125 Orchard Lake Road, Suite 

301, West Bloomfield, MI 48322. 

 

Interest will be waived if refund is paid within 45 days. 

 

 

 

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

 

__________________________________________________________________ 

Shawn G. Jappaya, Esq. 

 

Date: _____________________________________________________________ 

 

Signature of Respondent’s authorized representative: 

 

__________________________________________________________________ 

Laura M. Hallahan, Esq. 

 

Date: ______________________________________________________________ 

 

 

 

 

 

[Consent Judgment will be prepared by the Tribunal.] 

 

12/22/25

Laura Hallhan, by consent

12/24/25

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 

SFLD Hotel LLC, 

MICHIGAN TAX TRIBUNAL 

 

Petitioner, 

 

 

v 

 

MTT Docket No. 25-002508 

 

City of Southfield, 

 

Presiding Judge 

Respondent. 

 

Patricia L. Halm 

 

ORDER DENYING JOINT STIPULATION FOR ENTRY OF CONSENT JUDGMENT 

 

The Tribunal has reviewed the case file and the stipulation, filed on December 24, 2025, 

and finds that the parties failed to provide the correct 2025 taxable value as established 

by Respondent’s Board of Review (BOR). The 2025 taxable value listed by the parties 

is, in fact, the result of a stipulation filed on August 1, 2025, in MTT Docket No. 24-

001287. Instead of the BOR’s 2025 TV, the parties listed the 2024 stipulated TV 

adjusted by the 2025 inflation rate multiplier. 

 

Therefore, 

 

IT IS ORDERED that the Joint Stipulation for Entry of Consent Judgment is DENIED. 

 

IT IS FURTHER ORDERED that this case shall be placed on a Prehearing General Call 

in the normal course of scheduling. 

 

IT IS FURTHER ORDERED that because this Stipulation for Entry of Consent 

Judgment is no longer pending before the Tribunal, a new stipulation is required for any 

future settlement. However, if the new stipulation is filed within 14 days of the issuance 

of this Order, no additional filing fee is required. 

 

 

 

 

 

 

 

 

 

By _____________________________ 

Entered: December 30, 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 

DEPARTMENT OF LICENSING & REGULATORY AFFAIRS 

MICHIGAN OFFICE OF ADMINISTRATIVE HEARINGS AND RULES 

MICHIGAN TAX TRIBUNAL 

 

 

SFLD Hotel LLC, 

Petitioner, 

v 

 

 

 

 

 

 

 

MTT Docket No. 25-002508 

 

City of Southfield, 

Respondent. 

 

STIPULATION FOR ENTRY OF CONSENT JUDGMENT 

AND MOTION TO AMEND PETITION TO INCLUDE 2025 TAX YEAR 

 

1. 

The case is pending in the Entire Tribunal Division. 

 

2. 

Property Parcel No: 76-24-21-100-134 

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

Multiple Parcel 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 

True Cash Value 

Assessed Value 

Taxable Value 

2025 

13,377,900 

6,688,950 

4,768,375 

 

4. 

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

settlement purposes are: 

 

Tax Year 

True Cash Value State Equalized Value Taxable Value 

2025 

9,250,000 

4,625,000 

4,625,000 

 

5. 

If stipulation addresses tax years other than the tax year originally appealed 

or tax years added through motions to amend that have been granted by the 

Tribunal, list the separate facts upon which the parties rely to invoke the 

Tribunal’s authority over those tax year or years (attach additional page if 

necessary):

Page 2

6. 

List separately any special terms or conditions being proposed by the parties 

that would affect the execution of this Consent Judgment including, but not 

limited to, the joint payment of the refund, the waiver of interest, etc. (attach 

additional page if necessary): Please make check payable to Jappaya Law, 

PLC and SFLD Hotel LLC and mail to 7125 Orchard Lake Road, Suite 

301, West Bloomfield, MI 48322. 

 

Interest will be waived if refund is paid within 45 days. 

 

 

 

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

 

__________________________________________________________________ 

Shawn G. Jappaya, Esq. 

 

Date: _____________________________________________________________ 

 

Signature of Respondent’s authorized representative: 

 

__________________________________________________________________ 

Laura M. Hallahan, Esq. 

 

Date: ______________________________________________________________ 

 

 

 

 

 

[Consent Judgment will be prepared by the Tribunal.] 

 

12/22/25

Laura Hallhan, by consent

12/24/25

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Page 1

STATE OF MICHIGAN 

MICHIGAN TAX TRIBUNAL 

 

 

SFLD Hotel LLC, 

 

 

 

Petitioner, 

 

v 

 

City of Southfield, 

 

 

 

Respondent. 

 

 

 

MTT Docket No. 25-002508 

Parcel No. 76-24-21-100-134 

 

_____________________________________________________________________________/ 

 

SHAWN G. JAPPAYA 

JAPPAYA LAW PLC 

Attorney for Petitioner 

7125 Orchard Lake Road, Suite 301 

West Bloomfield, MI 48322 

(248) 626-6800 

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 SEVERED 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 admits the allegations in Paragraph 3. 

 

4. 

Respondent neither admits nor denies the allegations in Paragraph 4 as the 

General Property Tax Act and the Tribunal’s jurisdiction speak for themselves. 

 

5. 

Respondent admits the allegations in Paragraph 5.

Page 2

Entire Tribunal Property Tax Answer 

Page 2 of 4 

 

6. 

Respondent admits the allegations in Paragraph 6. 

 

7. 

Respondent lacks the knowledge and information necessary to respond to the 

truth of the allegations set forth in Paragraph 7 and, therefore, leaves Petitioner to its proofs. 

 

8. 

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

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

 

9. 

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

but denies any issue with the identified tax year. 

 

10. 

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 

$13,377,900 

$6,688,950 

$6,688,950 

 

11. 

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

 

Tax Year 

True Cash Value 

State Equalized Value 

Taxable Value 

2025 

$13,377,900 

$6,688,950 

$6,688,950 

12. 

The values in dispute for the property identified above are: 

 

Tax Year 

True Cash Value 

State Equalized Value 

Taxable Value 

2025 

$0 

$0 

$0 

 

13. 

Petitioner is not entitled to the relief requested in Paragraph 13 for the reason that 

Petitioner’s amounts do not reflect the accurate valuations for the subject property. 

Respondent further denies the allegations in subparagraphs (a)-(c) for the reason that the 

same are untrue. 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 

severed Petition, affirm Respondent’s assessed and taxable values, subject to county and state 

equalization, and award Respondent its costs and attorney fees.

Page 3

Entire Tribunal Property Tax Answer 

Page 3 of 4 

 

HALLAHAN & ASSOCIATES, P.C. 

 

/s/Laura M. Hallahan______________ 

LAURA M. HALLAHAN

Page 4

Entire

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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. 25-002508

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

7125 Orchard Lake Road, Suite 301 • West Bloomfield, MI 48322 

VIA E-File 

 

August 15, 2025 

 

Samantha M. Welton, Chief Clerk 

MICHIGAN TAX TRIBUNAL 

P.O. Box 30232 

Lansing, MI 48909 

 

Re: 

SFLD Hotel LLC v City of Southfield 

 

MTT Docket No. 25-002508 

 

 

Dear Mrs. Welton: 

 

 

In compliance with the Tribunal’s rule enclosed please find Petitioner’s Proof of Service 

with respect to the above referenced matter. A copy of Petitioner’s Petition, previously filed with 

the Tribunal, has also been supplied to those listed below. 

Very truly yours, 

Jappaya Law, PLC 

By: _______________________ 

Shawn Jappaya 

 

Enclosure 

 

cc: 

 

Via Certified Mail: 

 

Clerk, City of Southfield 

 

Assessor, City of Southfield 

 

Via First Class U.S. Mail 

 

Clerk, Oakland County 

 

Director of Equalization, Oakland County 

 

Secretary of School Board, Southfield Public Schools 

 

State of Michigan Treasurer

Page 2

STATE OF MICHIGAN 

DEPARTMENT OF LICENSING & REGULATORY AFFAIRS 

MICHIGAN ADMINISTRATIVE HEARING SYSTEM 

MICHIGAN TAX TRIBUNAL 

SFLD Hotel LLC, 

Petitioner, 

 

v 

 

 

 

 

 

 

 

MTT Docket No. 25-002508 

 

City of Southfield, 

Respondent. 

____________________/ 

PROOF OF SERVICE 

 

SHAWN G. JAPPAYA, being duly sworn, deposes and says that he is employed by Jappaya 

Law, PLC, attorneys for Petitioner, and that on 08/15/2025, he did serve a copy of Petitioner’s 

Petition upon the parties listed below. 

_____________________________ 

Shawn Jappaya 

 

BY CERTIFIED UNITED STATES MAIL, 

RETURN RECEIPT REQUESTED: 

 

BY FIRST-CLASS UNITED STATES MAIL: 

Southfield Assessor 

26000 Evergreen Rd 

Southfield, MI 48037 

Director of Equalization 

Oakland County 

250 Elizabeth Lake Rd 

Suite 1000W 

Pontiac, MI 48341 

 

Southfield Clerk 

26000 Evergreen Rd 

Southfield, MI 48037 

Oakland County Clerk 

1200 N Telegraph Rd 

Building 12E 

Pontiac, MI 48341 

 

 

Secretary of School Board 

Southfield Public Schools 

24661 Lahser Road 

Southfield, MI 48033 

 

 

State of Michigan Treasurer 

430 West Allegan Street 

Lansing, MI 48922

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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

SFLD Hotel LLC, 

Petitioner,

 MICHIGAN TAX TRIBUNAL

 ENTIRE TRIBUNAL

v

 

MTT Docket No. 25-002508

City Of Southfield,

Respondent.

ORDER SETTING ASIDE DEFAULT

The Tribunal has reviewed the file in the above-captioned case and finds that Petitioner 

was held in default on July 28, 2025, and the default has been timely cured. The 

documents curing the default can be reviewed through the docket search function on 

the Tribunal’s website at www.michigan.gov/taxtrib by inputting the docket number and 

clicking on the document link next to the line item entry for the documents. Therefore,

IT IS ORDERED that the Default is SET ASIDE.

By_________________________________

Patricia L. Halm, Tribunal Chair

Entered: August 20, 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

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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

SFLD Hotel LLC, 

Petitioner,

 MICHIGAN TAX TRIBUNAL

v

MTT Docket No.: 25-002508

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: August 20, 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

Page 2

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

SFLD Hotel LLC, 

Petitioner,

 MICHIGAN TAX TRIBUNAL

v

MTT Docket No.: 25-002508

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

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Page 1

STATE OF MICHIGAN 

DEPARTMENT OF LICENSING & REGULATORY AFFAIRS 

MICHIGAN ADMINISTRATIVE HEARING SYSTEM 

MICHIGAN TAX TRIBUNAL 

 

SFLD Hotel LLC, 

Petitioner, 

 

v 

 

 

 

 

 

 

 

MTT Docket No. 25-002508 

 

City of Southfield, 

Respondent. 

 

ENTIRE TRIBUNAL PROPERTY TAX SEVERED PETITION 

 

1. 

Property Parcel Nos: 76-24-21-100-134 

(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. 

The property identified above is classified as Commercial. 

 

4. 

A protest to the Board of Review was not required. 

 

5. 

The property or properties at issue are located in Oakland County. The 

property or properties’ address is: 27033 Northwestern Hwy, Southfield 

MI 

 

6. 

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

local governmental unit): City of Southfield 

 

7. 

Petitioner’s legal residence or principal office address is: 

7125 Orchard Lake Road, Ste 301, West Bloomfield, MI 48322 

 

8. 

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

___X_____the property or properties’ true cash and taxable values 

________the property or properties’ taxable value only 

If the property or properties’ taxable value is at issue, is there a 

dispute as to the value of an addition or loss? ___ Yes ___No

Page 2

________uniformity of the property or properties’ assessment 

________the property or the properties’ exemption from ad valorem taxation 

 under MCL ______ 

 

9. 

The tax year(s) at issue are: 2025 

 

10. 

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 

13,377,900 

6,688,950 

6,688,950 

 

11. 

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

 

Tax Year 

True Cash Value State Equalized Value 

Taxable Value 

2025 

6,000,000 

3,000,000 

3,000,000 

 

12. 

The values in dispute for the property identified above are: 

 

Tax Year 

True Cash Value 

State Equalized Value 

Taxable Value 

2025 

7,377,900 

3,688,950 

3,688,950 

 

13. 

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

 

Petitioner requests that the Tax Tribunal enter an Order reducing the 2025 

taxable value and state equalized value of Petitioner’s Property to the 

amounts listed above in paragraph 11, and requiring Respondent to pay 

Petitioner the refunds attributable to such reductions, plus interest and costs. 

 

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

relief requested (attach additional page if necessary): 

 

The 2025 assessment, including state equalized value and taxable value, 

imposed on Petitioner’s Property, and the taxes to be levied and collected 

thereon, are invalid and unlawful and operate as a fraud upon the taxpayer for 

the reasons that: 

 

a. 

The assessment, including state equalized value and/or 

taxable value, exceeds the amount permitted by the Michigan Constitution and 

applicable statutes;

Page 3

b. 

The assessment, including taxable value and/or state 

equalized value, is based upon an erroneous determination of the true cash 

value of that portion of Petitioner’s Property that is taxable under Michigan 

Law, and is based upon the application of wrong principles, and, 

 

c. 

The assessment, including state equalized value and/or 

taxable value, and the mode of assessment adopted by Respondent,

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Page 1

STATE OF MICHIGAN

 

GRETCHEN WHITMER 

GOVERNOR 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

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 

SFLD Hotel LLC, 

MICHIGAN TAX TRIBUNAL 

 

Petitioner, 

 

 

v 

 

MTT Docket No. 25-002508 

 

City of Southfield, 

 

Presiding Judge 

Respondent. 

 

Patricia L. Halm 

 

ORDER HOLDING PETITIONER IN DEFAULT 

 

The Tribunal has reviewed the file in this case and finds that the Tribunal entered an 

order severing the 2025 tax year from Docket No. 24-001287 on June 25, 2025. The 

order required Petitioner to file a petition for the 2025 tax year within 21 days of entry of 

the order. Petitioner has had ample time to comply but has failed to respond or file the 

required petition. Petitioner is subject to default as a result, and its failure to comply 

with Tribunal orders and rules has established a history of deliberate delay that would 

justify the dismissal of this case for failure to timely comply with this order.1 Therefore, 

 

IT IS ORDERED that Petitioner is held in DEFAULT. 

 

IT IS FURTHER ORDERED that Petitioner must file a petition pertaining to the 2025 tax 

year within 14 days of entry of this order. The petition shall note the docket number 

assigned by the Tribunal for the 2025 tax year and if filed utilizing the Tribunal’s e-filing 

system, must be filed on the assigned 2025 docket number as a “Severed Petition.” 

 

Failure to comply with this order will result in the dismissal of this case. 

 

 

Entered: July 28, 2025 

 

 

 

By _____________________________ 

nk/jcr 

 

 

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 

 

 

1 See TTR 237 Grimm v Dep’t of Treasury, 291 Mich App 140 (2010).

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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 

SFLD Hotel LLC, 

MICHIGAN TAX TRIBUNAL 

 

Petitioner, 

 

 

v 

 

MTT Docket No. 24-001287 & 

 

 

 25-002508 

 

City Of Southfield, 

 

Presiding Judge 

Respondent. 

 

Patricia L. Halm 

 

ORDER GRANTING PETITIONER’S MOTION TO AMEND 

 

ORDER SEVERING 2025 TAX YEAR AND ASSIGNING IT 

DOCKET NUMBER 25-002508 

 

On May 30, 2025, Petitioner filed a motion requesting that the Tribunal permit it to 

amend the petition filed in this case to include the 2025 tax year. 

 

On June 20, 2025, Respondent filed a response in opposition to the motion. In the 

response, Respondent states that valuation disclosures and prehearing statements are 

scheduled to be exchanged on August 4, 2025, and that there is insufficient time for 

Respondent to conduct discovery or prepare a valuation disclosure relevant to the 2025 

tax year. Therefore, Respondent requests that if the motion is granted, the 2025 tax 

year be severed and assigned to a new docket number. 

 

The Tribunal has considered the motion, the response, and case file and finds that 

Petitioner timely filed its Motion to Amend, included the necessary information and filing 

fee, and otherwise met all requirements, as set forth in MCL 205.737 and MCL 

205.735a. Due to the stage in which this case is at, however, and in the interest of 

judicial efficiency, the 2025 tax year shall be severed from this case and assigned to a 

new docket number. Therefore, 

 

IT IS ORDERED that Petitioner’s Motion to Amend is GRANTED. 

 

IT IS FURTHER ORDERED that Petitioner’s assessment appeal for the 2025 tax year is 

SEVERED and ASSIGNED to Docket No. 25-002508. 

 

IT IS FURTHER ORDERED that Petitioner shall file a petition pertaining to the 2025 tax 

year within 21 days of the entry of this order.1 The petition shall note the docket number 

 

1 See TTR 233.

Page 2

MTT Docket No. 24-001287 & 25-002508 

Page 2 of 2 

 

assigned by the Tribunal for the 2025 tax year and if filed utilizing the Tribunal’s e-filing 

system, must be filed on the assigned 2025 docket number as a “Severed Petition.”2 

 

IT IS FURTHER ORDERED that the Tribunal shall issue a Notice of Docket after receipt 

of the petition for the 2025 tax year. 

 

Failure to comply with this order may result in dismissal of the appeal for the 2025 tax 

year.3 

 

 

Entered: June 25, 2025 

 

 

 

By _____________________________ 

kac/jcr 

 

 

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 

 

 

2 Alternatively, the petition may be downloaded from the Tribunal’s website and mailed to the Tribunal via 

United States Postal Service at: Michigan Tax Tribunal, PO BOX 30232, Lansing, MI 48909. The petition 

may also be delivered to the Tribunal via overnight carrier (UPS, FedEx, or DHL) at: Michigan Tax 

Tribunal, 2nd Floor MTT, 2407 N. Grand River Avenue, Lansing, MI 48933. 

3 See TTR 237.

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