Record Finder / 26-001596-TT
Michigan
Southfield-Galleria Owner LLC Petitioner Vs. City Of Southfield Respondent
- Petitioner
- Southfield-Galleria Owner LLC
- Respondent
- City Of Southfield
Case overview
- Docket number
- 26-001596-TT
- Status
- Disposed
- CaseType
- ET Property
- Division
- ET
- County
- Oakland
- Judge
- No judge assigned
Docket history
| Line # | Subject | Filer | Line Ref | Enter Date/Post Mark | Fee | Related Item |
|---|---|---|---|---|---|---|
| 7 | Refund Issued | PET | 1 | 08/21/2026 | ($600.00) | Download |
| 6 | Order of Dismissal | Not recorded | Not recorded | 08/19/2026 | Not recorded | Download |
| 5 | Petition has been verified | PET | 1 | 08/19/2026 | Not recorded | Download |
| Not recorded | Not recorded | Not recorded | Not recorded | Not recorded | Not recorded | Download |
| 4 | Notice of Docket Number ET | Not recorded | Not recorded | 08/19/2026 | Not recorded | Download |
| 3 | Refund Request | PET | Not recorded | 08/10/2026 | Not recorded | Download |
| Not recorded | Not recorded | Not recorded | Not recorded | Not recorded | Not recorded | Download |
| 2 | Proof of service of petition was received. | Not recorded | Not recorded | 07/22/2026 | Not recorded | Download |
| Not recorded | Not recorded | Not recorded | Not recorded | Not recorded | Not recorded | Download |
| 1 | A petition was received. | PET | Not recorded | 05/27/2026 | $600.00 | Download |
| Not recorded | Not recorded | Not recorded | Not recorded | Not recorded | Not recorded | Download |
Documents
26-001596_ref_req_granted.pdfRead complete document text →
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__________________________________________________________________ __________________________________________________________________________ STATE OF MICHIGAN GRETCHEN WHITMER DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS MARLON I. BROWN, DPA GOVERNOR DIRECTOR LANSING MICHIGAN TAX TRIBUNAL REFUND REQUEST Payee Name: ______________________________________________________________ Payee Address: ____________________________________________________________ MTT Docket No:_________ Amount of Refund Requested:$_________________________ Reason for Refund: ☐Filing/Motion Fee Overpaid ☐Duplicate Docket ☐Other _____________________________________________________________ Payment Information: Docket Lookup Line # of Payment: ______________________________________________ Date of Payment:____________________________________________________________ Check #:___________________________________________________________________ Validation/Confirmation #:_____________________________________________________ Requestor’s Signature:_______________________________________________________ For Tribunal Use Only: Computation of Refund Amount: Amount paid: $ ____________ Granted: ☐ Amount Due: $ ____________ Denied: ☐ Amount Refunded: $ ____________ Prepared by: _____ Date: ________________ Authorized by: _____ Date: ________________ Audited/Entered by: _____ Date: ________________ Refund Denied by: ______________________ Date: ________________ 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 Friedman Real Estate 34975 W 12 Mile Road, Farmington Hills, MI 48331 26-001596 600.00 5/28/2026 /s/ John Paul Wolfe 26052787096977 1 600.00 0 600.00 X Erica Mitchell 8/19/26 August 21, 2026 /s/ Kate Campbell August 21, 2026
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8/21/26, 10:35 AM PayPoint - Refund Results Idle Timeout: 14 Refund Results P rin t Payment Information Application: Michigan Tax Tribunal - 8023112272 Confirmation Number: 26052787096977 Original Payment Amount: 600.00 USD Refund Information Refund Status: Payment was cancelled successfully. Result Message: Refund Confirmation Number: 26082198495855 Refund Date: 08/21/2026 Refund Amount: 600.00 USD Note: https://admin.thepayplace.com/epayadmin/refundresult.aspx?print=true 7”
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Order_of_Dismissal.2026-08-19_13-29-51.pdfRead complete document text →
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STATE OF MICHIGAN GRETCHEN WHITMER GOVERNOR DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS LANSING MARLON I. BROWN, DPA DIRECTOR MICHIGAN TAX TRIBUNAL · 611 W. OTTAWA ST., LANSING, MI 48933 · 517-335-9760 PO BOX 30232, LANSING, MI 48909 · Other Carriers: 2407 N. GRAND RIVER AVE., LANSING, MI 48906 Southfield-Galleria Owner LLC, Petitioner, MICHIGAN TAX TRIBUNAL ENTIRE TRIBUNAL v MTT Docket No. 26-001596 City Of Southfield, 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
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MTT Docket No. 26-001596 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: August 19, 2026 PROOF OF SERVICE I certify that a copy of the foregoing was sent on the entry date indicated above to the parties or their attorneys or authorized representatives, if any, utilizing either the mailing or email addresses on file, as provided by those parties, attorneys, or authorized representatives. By: Tribunal Clerk
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STATE OF MICHIGAN GRETCHEN WHITMER GOVERNOR DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS LANSING MARLON I. BROWN, DPA DIRECTOR MICHIGAN TAX TRIBUNAL · 611 W. OTTAWA ST., LANSING, MI 48933 · 517-335-9760 PO BOX 30232, LANSING, MI 48909 · Other Carriers: 2407 N. GRAND RIVER AVE., LANSING, MI 48906 Southfield-Galleria Owner LLC, Petitioner, MICHIGAN TAX TRIBUNAL ENTIRE TRIBUNAL v MTT Docket No. 26-001596 City Of Southfield, 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
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MTT Docket No. 26-001596 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: August 19,
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STAT
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100 Galleria - 2026 Petition - FINAL SIGNED.pdfRead complete document text →
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LET, Ey oy Tg STATE OF MICHIGAN GRETCHEN WHITMER DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS MARLON I. BROWN, DPA GOVERNOR Basic DIRECTOR Southfield-Galleria Owner LLC , MICHIGAN TAX TRIBUNAL Petitioner(s) v MTT Docket No. CITY OF SOUTHFIELD , Respondent(s) ENTIRE TRIBUNAL PROPERTY TAX PETITION 1. Property Parcel No: 76-24-17-176-009 (If more than one parcel is at issue, attach a completed Multiple Parcel Petition Form addressing all other parcels at issue.) 2. The property identified above is X real ___ personal. 3; If more than one parcel of real property is under appeal, are the properties contiguous? ___ Yes ___ No. (If no, separate Petitions are required for each non- contiguous parcel.) 4. Are all of the parcels of personal property located on a parcel of real property under appeal? ___Yes No. (If no, separate Petitions are required for each parcel of personal property not located on a parcel of real property under appeal.) 5. If parcels of personal property are under appeal, when were the personal property statements filed by parcel number (attach additional page if necessary): 6. The property identified above is classified as COMMERCIAL-IMPROVED 7. If the assessment or assessments at issue were protested, the protest was made to Respondent's March July December Board of Review. 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 48306
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MTT Docket No. Page 2 of 4 10. 11. 12. 13. 14. If a protest was required and no protest was made, list the separate and specific facts upon which Petitioner relies to invoke the Tribunal's authority over the assessment or assessments at issue (attach additional page if necessary): 100 Galleria Officentre, Southfield, MI 48034 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): The property or properties at issue are located in Oakland County. The property or properties’ address is: 100 Galleria Officentre, Southfield, MI 48034 The assessment or assessments at issue were established by the (applicable local governmental unit): CITY OF SOUTHFIELD Petitioner's legal residence or principal office address is: Friedman Real Estate Management Company 34975 W Twelve Mile Road Farmington Hills, MI 48331 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 X uniformity of the property or properties’ assessment the property or the properties’ exemption from ad valorem taxation under MCL The tax year(s) at issue are: 2026
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MTT Docket No. Page 3 of 4 15. If more than the current tax year is being appealed, list the separate and specific facts upon which Petitioner relies to invoke the Tribunal’s authority over the prior tax year or years (attach additional page if necessary): 16. The values for the property identified above as established by Respondent's Board of Review are: Tax Year True Cash Value Assessed Value Taxable Value 2026 $12,210,800 $6,105,400 $5,082,417 17. Petitioner contends that the values for the property identified above are: Tax Year True Cash Value State Equalized Value Taxable Value 2026 $4,700,000 $2,350,000 $2,350,000 18. The values in dispute for the property identified above are: Tax Year True Cash Value State Equalized Value Taxable Value 2026 $7,510,800 $3,755,400 $2,732,417 19. Petitioner requests the following relief (attach additional page if necessary): Petitioner requests that the Tax Tribunal enter an Order reducing the assessed value, state equalized value and taxable value of Petitioner's Property to the figures set forth in Section 17 of this Petition and requiring Respondent to pay Petitioner any refunds attributable to such reductions, plus interest and costs. 20. List the separate and specific facts upon which Petitioner relies to support the relief requested (attach additional page if necessary): 100 Galleria Officentre is currently being vacated and is under contract for land value along with 200 Galleria Officentre with plans to be demolished and redeveloped as retail.
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MTT Docket No. Page 4 of 4 Authorized Representative or, if none, Petitioner: ame of Petitioner's Authorized Representative or, if none, Petitioner: John-Paul Wolfe, Petitioner's Authorized Representative Email Address: taxappeals@freg.com Mailing Address: Friedman Real Estate 34975 W. Twelve Mile Road Farmington Hills, MI 48331 Telephone Number: 248-848-4154 Date: 5-19-2026
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STATE OF MICHIGAN GRETCHEN WHITMER GOVERNOR DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS LANSING MARLON I. BROWN, DPA DIRECTOR Entire Tribunal Case Information Sheet - Petitioner MTT DOCKET NO. Section 1: Petitioner’s Contact Information Filer type: Organization Local Unit of Government First Name M.I. Last Name/Company Name Southfield-Galleria Owner LLC Home Address (No., Street, P.O. Box or Rural Route) 34975 W 12 Mile Road City or Town Farmington Hills State Michigan ZIP Code 48331 Telephone Number 248-848-4154 E-mail Address (do not enter unless you want MTT to send all correspondence via e-mail) taxappeals@freg.com Section 2: Attorney/Authorized Representative’s Contact Information First Name John Paul M.I. Last Name Wolfe Firm Name (if any) Friedman Real Estate Address (No., Street, P.O. Box or Rural Route) 34975 W 12 Mile Road City or Town Farmington Hills State Michigan ZIP Code 48331 Telephone Number 248-848-4154 E-mail Address (do not enter unless you want MTT to send all correspondence via e-mail) taxappeals@freg.com Section 3: Issue Please designate one: Valuation Section 4: Subject Property Information How many parcels are you appealing? 1 Property Address (No., Street, City, ST, ZIP) [If multiple, list first property’s address] 100 Galleria Officentre Southfield
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STATE OF MICHIGAN GRETCHEN WHITMER GOVERNOR DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS LANSING MARLON I. BROWN, DPA DIRECTOR Michigan 48034 Taxing Authority (City or Township) City Of Southfield (OAKLAND) County Oakland If you are appealing more than one parcel, are they contiguous or adjoining? (*If no, you must file separate appeals for each non-contiguous or non-adjoining parcel.) N/A Section 5: Check which of the following you are appealing (check all that apply) True Cash and Taxable Values If “Other”, please explain: Section 6: Valuation Information for Each Parcel under Appeal Parcel Number: 76-24-17-176-009 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: 6105400 Current Taxable Value as established by the Board of Review: 5082417 What do you believe is the fair market value (also known as True Cash Value)? 4700000 Multiply the True Cash Value by 50% and enter here. This is your contention of Assessed Value (also known as State Equalized Value). 2350000 If you belive the Taxable Value differs from your contention of Assessed Value, enter your contention of Taxable Value. Fee Information The filing fee is based on the greater of State Equalized Value or Taxable Value in contention. If you are appealing more than one parcel, the parcel with the highest State Equalized Value or Taxable Value in contention will be used to determine your filing fee, plus $25.00 will be added for each additional parcel being appealed. If the State Equalized Value or Taxable Value in contention is: Your filing fee is: $100,000.00 and under $250.00 $100,000.01 to $500,000.00 $400.00 $Over $500,000.00 $600.00 * Plus $25.00 for each additional parcel, not to exceed a total filing fee of $2,000.00.
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STATE OF MICHIGAN GRETCHEN WHITMER GOVERNOR DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS LANSING MARLON I. BROWN, DPA DIRECTOR A fee of $250.00 is required for the filing of a Special Assessment Appeal. A fee of $250.00 is required for the filing of an Equalization Tax Appeal. A fee of $250.00 is required for the filing of a Non-Property Tax Appeal. A fee of $150.00 is required for the filing of a Classification Tax Appeal Electronic Signature *Typing your name below will serve as your signature Petitioner or Attorney/Authorized Representative’s Signature: /s/ John Paul Wolfe Payment Information Amount: 600 Success: True Message: "" Waiver Code: Transaction Number: 26052787096977 Supporting Waiver Documents:
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ET_Notice_of_Docket_Number.2026-08-19_13-21-20.pdfRead complete document text →
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STATE OF MICHIGAN GRETCHEN WHITMER GOVERNOR DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS LANSING MARLON I. BROWN, DPA DIRECTOR MICHIGAN TAX TRIBUNAL · 611 W. OTTAWA ST., LANSING, MI 48933 · 517-335-9760 PO BOX 30232, LANSING, MI 48909 · Other Carriers: 2407 N. GRAND RIVER AVE., LANSING, MI 48906 Southfield-Galleria Owner LLC, Petitioner, MICHIGAN TAX TRIBUNAL v MTT Docket No.: 26-001596 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 19, 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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Refund-Request-26-001596.pdfRead complete document text →
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__________________________________________________________________ __________________________________________________________________________ STATE OF MICHIGAN GRETCHEN WHITMER DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS MARLON I. BROWN, DPA GOVERNOR DIRECTOR LANSING MICHIGAN TAX TRIBUNAL REFUND REQUEST Payee Name: ______________________________________________________________ Payee Address: ____________________________________________________________ MTT Docket No:_________ Amount of Refund Requested:$_________________________ Reason for Refund: ☐Filing/Motion Fee Overpaid ☐Duplicate Docket ☐Other _____________________________________________________________ Payment Information: Docket Lookup Line # of Payment: ______________________________________________ Date of Payment:____________________________________________________________ Check #:___________________________________________________________________ Validation/Confirmation #:_____________________________________________________ Requestor’s Signature:_______________________________________________________ For Tribunal Use Only: Computation of Refund Amount: Amount paid: $ ____________ Granted: ☐ Amount Due: $ ____________ Denied: ☐ Amount Refunded: $ ____________ Prepared by: _____ Date: ________________ Authorized by: _____ Date: ________________ Audited/Entered by: _____ Date: ________________ Refund Denied by: ______________________ Date: ________________ 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 Friedman Real Estate 34975 W 12 Mile Road, Farmington Hills, MI 48331 26-001596 600.00 5/28/2026 /s/ John Paul Wolfe
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STATE OF MICHIGAN GRETCHEN WHITMER GOVERNOR DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS LANSING MARLON I. BROWN, DPA DIRECTOR MICHIGAN TAX TRIBUNAL · 611 W. OTTAWA ST., LANSING, MI 48933 · 517-335-9760 PO BOX 30232, LANSING, MI 48909 · Other Carriers: 2407 N. GRAND RIVER AVE., LANSING, MI 48906 MICHIGAN TAX TRIBUNAL Docket Number: 26-001596 Is this case currently pending in the Small Claims Division? No Party Filing Document Petitioner Files Document Type: Refund Request Attachment File Name: Refund-Request-26-001596 Fee Information Filing Fee: $ 0.00 Payment Information Payment: $ 0.00
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Proof of Service Petition 100 Galleria - 2026.pdfRead complete document text →
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STATE OF MICHIGAN GRETCHEN WHITMER GOVERNOR DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS LANSING ORLENE HAWKS DIRECTOR MICHIGAN OFFICE OF ADMINISTRATIVE HEARINGS AND RULES 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 _____________________________, Petitioner(s), v MOAHR 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] Southfield-Galleria Owner LLC 26-001596 City of Southfield Laura Clark 6/18/2026 Southfield Assessor 26000 Evergreen, Southfield, MI 48076 Southfield Clerk 26000 Evergreen, Southfield, MI 48076 Oakland County Equalization Director 250 Elizabeth Lake Road, #1000W, Pontiac, MI 48341 Oakland County Clerk 1200 Telegraph Road, Building #12E, Pontiac, MI 48341 Secretary of School Board - Southfield Public School District 24661 Lahser, Southfield, MI 48076 /s/ Laura Clark Laura Clark
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STATE OF MICHIGAN GRETCHEN WHITMER GOVERNOR DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS LANSING MARLON I. BROWN, DPA DIRECTOR MICHIGAN TAX TRIBUNAL · 611 W. OTTAWA ST., LANSING, MI 48933 · 517-335-9760 PO BOX 30232, LANSING, MI 48909 · Other Carriers: 2407 N. GRAND RIVER AVE., LANSING, MI 48906 MICHIGAN TAX TRIBUNAL Docket Number: 26-001596 Is this case currently pending in the Small Claims Division? No Party Filing Document Petitioner Files Document Type: Proof of Service: Petition Attachment File Name: Proof of Service Petition 100 Galleria - 2026 Fee Information Filing Fee: $ 0.00 Payment Information Payment: $ 0.00
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100 Galleria - 2026 Petition - FINAL SIGNED.pdfRead complete document text →
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LET, Ey oy Tg STATE OF MICHIGAN GRETCHEN WHITMER DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS MARLON I. BROWN, DPA GOVERNOR Basic DIRECTOR Southfield-Galleria Owner LLC , MICHIGAN TAX TRIBUNAL Petitioner(s) v MTT Docket No. CITY OF SOUTHFIELD , Respondent(s) ENTIRE TRIBUNAL PROPERTY TAX PETITION 1. Property Parcel No: 76-24-17-176-009 (If more than one parcel is at issue, attach a completed Multiple Parcel Petition Form addressing all other parcels at issue.) 2. The property identified above is X real ___ personal. 3; If more than one parcel of real property is under appeal, are the properties contiguous? ___ Yes ___ No. (If no, separate Petitions are required for each non- contiguous parcel.) 4. Are all of the parcels of personal property located on a parcel of real property under appeal? ___Yes No. (If no, separate Petitions are required for each parcel of personal property not located on a parcel of real property under appeal.) 5. If parcels of personal property are under appeal, when were the personal property statements filed by parcel number (attach additional page if necessary): 6. The property identified above is classified as COMMERCIAL-IMPROVED 7. If the assessment or assessments at issue were protested, the protest was made to Respondent's March July December Board of Review. 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 48306
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MTT Docket No. Page 2 of 4 10. 11. 12. 13. 14. If a protest was required and no protest was made, list the separate and specific facts upon which Petitioner relies to invoke the Tribunal's authority over the assessment or assessments at issue (attach additional page if necessary): 100 Galleria Officentre, Southfield, MI 48034 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): The property or properties at issue are located in Oakland County. The property or properties’ address is: 100 Galleria Officentre, Southfield, MI 48034 The assessment or assessments at issue were established by the (applicable local governmental unit): CITY OF SOUTHFIELD Petitioner's legal residence or principal office address is: Friedman Real Estate Management Company 34975 W Twelve Mile Road Farmington Hills, MI 48331 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 X uniformity of the property or properties’ assessment the property or the properties’ exemption from ad valorem taxation under MCL The tax year(s) at issue are: 2026
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MTT Docket No. Page 3 of 4 15. If more than the current tax year is being appealed, list the separate and specific facts upon which Petitioner relies to invoke the Tribunal’s authority over the prior tax year or years (attach additional page if necessary): 16. The values for the property identified above as established by Respondent's Board of Review are: Tax Year True Cash Value Assessed Value Taxable Value 2026 $12,210,800 $6,105,400 $5,082,417 17. Petitioner contends that the values for the property identified above are: Tax Year True Cash Value State Equalized Value Taxable Value 2026 $4,700,000 $2,350,000 $2,350,000 18. The values in dispute for the property identified above are: Tax Year True Cash Value State Equalized Value Taxable Value 2026 $7,510,800 $3,755,400 $2,732,417 19. Petitioner requests the following relief (attach additional page if necessary): Petitioner requests that the Tax Tribunal enter an Order reducing the assessed value, state equalized value and taxable value of Petitioner's Property to the figures set forth in Section 17 of this Petition and requiring Respondent to pay Petitioner any refunds attributable to such reductions, plus interest and costs. 20. List the separate and specific facts upon which Petitioner relies to support the relief requested (attach additional page if necessary): 100 Galleria Officentre is currently being vacated and is under contract for land value along with 200 Galleria Officentre with plans to be demolished and redeveloped as retail.
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MTT Docket No. Page 4 of 4 Authorized Representative or, if none, Petitioner: ame of Petitioner's Authorized Representative or, if none, Petitioner: John-Paul Wolfe, Petitioner's Authorized Representative Email Address: taxappeals@freg.com Mailing Address: Friedman Real Estate 34975 W. Twelve Mile Road Farmington Hills, MI 48331 Telephone Number: 248-848-4154 Date: 5-19-2026
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STATE OF MICHIGAN GRETCHEN WHITMER GOVERNOR DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS LANSING MARLON I. BROWN, DPA DIRECTOR Entire Tribunal Case Information Sheet - Petitioner MTT DOCKET NO. Section 1: Petitioner’s Contact Information Filer type: Organization Local Unit of Government First Name M.I. Last Name/Company Name Southfield-Galleria Owner LLC Home Address (No., Street, P.O. Box or Rural Route) 34975 W 12 Mile Road City or Town Farmington Hills State Michigan ZIP Code 48331 Telephone Number 248-848-4154 E-mail Address (do not enter unless you want MTT to send all correspondence via e-mail) taxappeals@freg.com Section 2: Attorney/Authorized Representative’s Contact Information First Name John Paul M.I. Last Name Wolfe Firm Name (if any) Friedman Real Estate Address (No., Street, P.O. Box or Rural Route) 34975 W 12 Mile Road City or Town Farmington Hills State Michigan ZIP Code 48331 Telephone Number 248-848-4154 E-mail Address (do not enter unless you want MTT to send all correspondence via e-mail) taxappeals@freg.com Section 3: Issue Please designate one: Valuation Section 4: Subject Property Information How many parcels are you appealing? 1 Property Address (No., Street, City, ST, ZIP) [If multiple, list first property’s address] 100 Galleria Officentre Southfield
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STATE OF MICHIGAN GRETCHEN WHITMER GOVERNOR DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS LANSING MARLON I. BROWN, DPA DIRECTOR Michigan 48034 Taxing Authority (City or Township) City Of Southfield (OAKLAND) County Oakland If you are appealing more than one parcel, are they contiguous or adjoining? (*If no, you must file separate appeals for each non-contiguous or non-adjoining parcel.) N/A Section 5: Check which of the following you are appealing (check all that apply) True Cash and Taxable Values If “Other”, please explain: Section 6: Valuation Information for Each Parcel under Appeal Parcel Number: 76-24-17-176-009 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: 6105400 Current Taxable Value as established by the Board of Review: 5082417 What do you believe is the fair market value (also known as True Cash Value)? 4700000 Multiply the True Cash Value by 50% and enter here. This is your contention of Assessed Value (also known as State Equalized Value). 2350000 If you belive the Taxable Value differs from your contention of Assessed Value, enter your contention of Taxable Value. Fee Information The filing fee is based on the greater of State Equalized Value or Taxable Value in contention. If you are appealing more than one parcel, the parcel with the highest State Equalized Value or Taxable Value in contention will be used to determine your filing fee, plus $25.00 will be added for each additional parcel being appealed. If the State Equalized Value or Taxable Value in contention is: Your filing fee is: $100,000.00 and under $250.00 $100,000.01 to $500,000.00 $400.00 $Over $500,000.00 $600.00 * Plus $25.00 for each additional parcel, not to exceed a total filing fee of $2,000.00.
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STATE OF MICHIGAN GRETCHEN WHITMER GOVERNOR DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS LANSING MARLON I. BROWN, DPA DIRECTOR A fee of $250.00 is required for the filing of a Special Assessment Appeal. A fee of $250.00 is required for the filing of an Equalization Tax Appeal. A fee of $250.00 is required for the filing of a Non-Property Tax Appeal. A fee of $150.00 is required for the filing of a Classification Tax Appeal Electronic Signature *Typing your name below will serve as your signature Petitioner or Attorney/Authorized Representative’s Signature: /s/ John Paul Wolfe Payment Information Amount: 600 Success: True Message: "" Waiver Code: Transaction Number: 26052787096977 Supporting Waiver Documents:
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