Record Finder / 26-001652-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
- 26-001652-TT
- Status
- Default Respondent
- 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 | A Stipulation has been received. | Not recorded | Not recorded | 10/14/2026 | $50.00 | Download |
| Not recorded | Not recorded | Not recorded | Not recorded | Not recorded | Not recorded | Download |
| 6 | Answer was received | RESP | Not recorded | 09/04/2026 | Not recorded | Download |
| Not recorded | Not recorded | Not recorded | Not recorded | Not recorded | Not recorded | Download |
| 5 | Order of Default of Respondent | Not recorded | Not recorded | 09/04/2026 | Not recorded | Download |
| 4 | Petition has been verified | PET | 1 | 08/20/2026 | Not recorded | Download |
| Not recorded | Not recorded | Not recorded | Not recorded | Not recorded | Not recorded | Download |
| 3 | Notice of Docket Number ET | Not recorded | Not recorded | 08/20/2026 | 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 | 05/28/2026 | $600.00 | Download |
| Not recorded | Not recorded | Not recorded | Not recorded | Not recorded | Not recorded | Download |
Documents
2026 Stip - 300 Galleria (MTT 26-001652) - Fully Executed.pdfRead complete document text →
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Page 1
GRETCHEN WHITMER GOVERNOR Southfield Galleria Owner LLC ego STATE OF MICHIGAN LANSING \" Petitioner(s) CITY OF SOUTHFIELD 1. The subject property is in Oakland Respondent(s) DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS MARLON |. BROWN, DPA DIRECTOR MICHIGAN TAX TRIBUNAL MTT Docket No. 26-001652 STIPULATION FOR ENTRY OF CONSENT JUDGMENT (VALUATION) County. 2. Parcel Number: 76-24-17-126-049 . (If more than one parcel is at issue, attach a completed Multiple Parcel Stipulation Form addressing all other parcels at issue.) 3. The values for the property identified above as established by Respondent's Board of Review are: Tax year Assessed Value (AV) Taxable Value (TV) 2026 $10,975,830 $10,975,830 4. The values for the property identified above as stipulated by the parties for settlement purposes are: Tax year True Cash Value AV Tv 2026 $18,681,250 $9,340,625 $9,340,625 5. If the stipulated TV does not equal the prior year TV multiplied by the applicable inflation rate multiplier, explain why (e.g., transfer of ownership, additions, losses, omitted property etc.) 6. List any special terms or conditions being proposed by the parties that would affect the execution of a Consent Judgment including, but not limited to, the joint payment of the refund, the waiver of interest, etc. (attach additional page if necessary): Petitioner hereby waives interest attributable to the reduction for all taxing authorities MICHIGAN TAX TRIBUNAL - 611 W. OTTAWA ST., LANSING, MI 48933 - 517-335-9760 PO BOX 30232, LANSING, MI 48909 - Other Carriers: 2407 N. GRAND RIVER AVE., LANSING, MI 48906
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MTT Docket No. 26-0i1652 Page 2 of 2 provided the refund is paid within 90 days from the date of entry of the Judgment NOTE: The Stipulation MUST include ALL parcels and ALL tax years included in the appeal (including subsequent tax years on or after April 1 of each year for appeals pending in the Small Claims Division). The parties may agree, however, to withdraw the appeal of specific parcels and/or tax year(s). IF APPLICABLE, complete the following section(s). Otherwise, LEAVE BLANK. 7. The parties agree to the withdrawal of parcel number: (If more than one parcel is being withdrawn, attach a separate page addressing all other parcels being withdrawn.) 8. The parties agree to the withdrawal of tax year(s) ________ _ ........ "•1orized Representative or, if none, Petitioner: Printed Name: John-Paul Wolfe, Petitioner's Authorized Representative Date: 10-2-2025 Signature of Respondent's authorized representative: Printed Name: Laura M. Hallahan, Attorneys for Respondent Date: ----------------------------- /s/ Laura M. Hallahan 10/13/2026
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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: 26-001652 Is this case currently pending in the Small Claims Division? No Party Filing Document Petitioner Files Document Type: Stip for Consent Judgment Attachment File Name: 2026 Stip - 300 Galleria (MTT 26-001652) - Fully Executed Fee Information Filing Fee: $ 50.00 Payment Information Payment: $ 50.00
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Answer to Petition - 26-001652.pdfRead complete document text →
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STATE OF MICHIGAN DEPARTMENT OF LICENSING & REGULATORY AFFAIRS MICHIGAN TAX TRIBUNAL SOUTHFIELD-GALLERIA OWNER LLC, Petitioner, v CITY OF SOUTHFIELD, Respondent. MTT Docket No. 26-001652 _____________________________________________________________________________/ JOHN-PAUL WOLFE FRIEDMAN REAL ESTATE Representative for Petitioner 34975 W. Twelve Mile Road Farmington Hills, MI 48331 (248) 848-4154 LAURA M. HALLAHAN (P42101) SETH A. O’LOUGHLIN (P80257) KELSEA M. MELCHER (P85821) HALLAHAN & ASSOCIATES, P.C. Attorneys for Respondent 1750 S. Telegraph Road, Suite 202 Bloomfield Hills, MI 48302 (248) 731-3089 _____________________________________________________________________________/ ANSWER TO PETITION AND AFFIRMATIVE DEFENSES ANSWER Respondent, City of Southfield, by and through its attorneys, Hallahan & Associates, P.C., responds to the allegations made in Petitioner’s Petition as follows: 1. Respondent admits the allegations in Paragraph 1. 2. Respondent admits the allegations in Paragraph 2. 3. Respondent neither admits nor denies the allegations in Paragraph 3 as no claim is made and, thus, no responsive pleading is required.
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2 4. Respondent neither admits nor denies the allegations in Paragraph 4 as no claim is made and, thus, no responsive pleading is required. 5. Respondent neither admits nor denies the allegations in Paragraph 5 as no claim is made and, thus, no responsive pleading is required. 6. Respondent admits the allegations in Paragraph 6. 7. Respondent neither admits nor denies the allegations in Paragraph 7 as no claim is made and, thus, no responsive pleading is required. 8. Respondent denies the allegations in Paragraph 8 as no protest was made. 9. Respondent neither admits nor denies the allegations in Paragraph 9 as no claim is made and, thus, no responsive pleading is required. 10. Respondent admits the allegations in Paragraph 10. 11. Respondent admits the allegations in Paragraph 11. 12. Respondent lacks the knowledge or information sufficient to respond to the truth of the allegations contained in Paragraph 12 and, therefore, leaves Petitioner to its proofs. 13. Respondent acknowledges the issues raised by Petitioner in Paragraph 13 but denies that those issues have merit and further denies that Petitioner is entitled to any relief. 14. Respondent acknowledges Petitioner’s identification of the 2026 tax year as being at issue but denies any issue with said tax year. 15. Respondent neither admits nor denies the allegations in Paragraph 15 as no claim is made and, thus, no responsive pleading is required.
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3 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 $21,951,660 $10,975,830 $10,975,830 17. Respondent contends that the lawful assessment of the property identified above is: Tax Year True Cash Value State Equalized Value Taxable Value 2026 $21,951,660 $10,975,830 $10,975,830 18. The values in dispute for the property identified above are: Tax Year True Cash Value State Equalized Value Taxable Value 2026 $0 $0 $0 19. Respondent acknowledges the relief requested by Petitioner in Paragraph 19 but denies that Petitioner is entitled to the requested relief. In further answer, the assessed, state equalized and/or taxable values do not exceed permitted amounts, do not exceed the percentage of true cash value permitted by law, were correctly determined and are based upon correct application of proper principles, and the values and Respondent’s mode of assessment are non-discriminatory and constitutional. 20. Respondent lacks the knowledge or information sufficient to respond to the truth of the allegations contained in Paragraph 20 and, therefore, leaves Petitioner to its proofs. Respondent denies the allegations in Paragraph 20 to the extent they imply the subject property’s 2026 assessment is not reflective of the subject property’s fair market value as of December 31, 2025. WHEREFORE, Respondent, City of Southfield, requests the Tribunal dismiss the Petition, affirm Respondent’s assessed and taxable values, subject to county and state equalization, and award Respondent its costs and attorney fees.
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4 HALLAHAN & ASSOCIATES, P.C. /s/Laura M. Hallahan______________ LAURA M. HALLAHAN (P42101) SETH A. O’LOUGHLIN (P80257) KELSEA M. MELCHER (P85821) Attorneys for Respondent 1750 S. Telegraph Road, Suite 202 Bloomfield Hills, MI 48302 Dated: September4, 2026 (248) 731-3089 AFFIRMATIVE DEFENSES Respondent, City of Southfield, asserts the following affirmative defenses: 1. Petitioner fails to allege specific and sufficient facts to set forth a cause of action against Respondent and to support its claim for relief. 2. The Tribunal is charged with finding a property’s true cash value to
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5 respec
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EntireTribunalCaseISAnswer.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 Entire Tribunal Case Information Sheet - Respondent MTT DOCKET NO. 26-001652 Section 1: Respondent’s Contact Information Filer Type: Local Unit of Government Local Unit of Government City Of Southfield (OAKLAND) First Name M.I. Last Name Home Address (No., Street, P.O. Box or Rural Route) City or Town State ZIP Code Telephone 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 Halahan Firm Name (if any) Hallahan & Associates PC Address (No., Street, P.O. Box or Rural Route) 1750 S. Telegraph Road Suite 202 City or Town Bloomfield Hills State Michigan ZIP Code 48302-2073 Telephone Number 2487313090 E-mail Address (do not enter unless you want MTT to send all correspondence via e-mail) lhallahan@hallahanlaw.com Electronic Signature *Typing your name below will serve as your signature Respondent or Authorized Attorney/Representative’s Signature: Laura M. Hallahan /s/
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Order_of_Default_of_Answer.2026-09-04_15-59-08.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. 26-001652 City Of Southfield, Respondent. ORDER OF DEFAULT The Tribunal has reviewed the file in the above-captioned case and finds that: Respondent has failed to file an answer. As such, Respondent must file and serve an answer to the petition and file proof demonstrating service of the answer within 14 days of the entry of this order. See TTR 235 and 227. Tribunal rules and information on Entire Tribunal answers can be found on our website at www.michigan.gov/taxtrib. Therefore, IT IS ORDERED that Respondent is HELD IN DEFAULT. IT IS FURTHER ORDERED that the defaulted party shall cure the default, as indicated above, within 14 days of the entry of this order.1 Failure to comply with this order will result in the defaulted party being required to file a motion to set aside the default (with appropriate filing fee). By: /s/ Patricia L. Halm Entered: September 4, 2026 1 “A submission by mail is considered filed on the date indicated by the United States Postal Service postmark on the envelope containing the submission. A submission without a postmark or with an illegible postmark is considered filed on the date the submission is received by the tribunal. A submission by commercial delivery service is considered filed on the date the submission is given to the commercial service for delivery to the tribunal as indicated by the receipt date on the package containing the submission. A submission by personal service is considered filed on the date the submission is received. A submission through the tribunal’s e-filing system by 11:59 p.m. on a business day is considered filed on that business day. A submission by email to the email address designated by the tribunal by 11:59 p.m. on a business day is considered filed on that business day. A submission on a Saturday, a Sunday, or a holiday is considered filed on the following business day, as provided by section 35a of the tax tribunal act, MCL 205.735a.” TTR 225(5).
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MTT Docket No. 26-001652 Page 2 of 2 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. 26-001652 City Of Southfield, Respondent. ORDER OF DEFAULT The Tribunal has reviewed the file in the above-captioned case and finds that: Respondent has failed to file an answer. As such, Respondent must file and serve an answer to the petition and file proof demonstrating service of the answer within 14 days of the entry of this order. See TTR 235 and 227. Tribunal rules and information on Entire Tribunal answers can be found on our website at www.michigan.gov/taxtrib. Therefore, IT IS ORDERED that Respondent is HELD IN DEFAULT. IT IS FURTHER ORDERED that the defaulted party shall cure the default, as indicated above, within 14 days of the entry of this order.2 Failure to comply with this order will result in the defaulted party being required to file a motion to set aside the default (with appropriate filing fee). By: /s/ Patricia L. Halm Entered: September 4, 2026 2 “A submission by mail is considered filed on the date indicated by the United States Postal Service postmark on the envelope containing the submission. A submission without a postmark or with an illegible postmark is considered filed on the date the submission is received by the tribunal. A submission by commercial delivery service is considered filed on the date the submission is given to the commercial service for delivery to the tribunal as indicated by the receipt date on the package containing the submission. A submission by personal service is considered filed on the date the submission is received. A submission through the tribunal’s e-filing system by 11:59 p.m. on a business day is considered filed on that business day. A submission by email to the email address designated by the tribunal by 11:59 p.m. on a business day is considered filed on that business day. A submission on a Saturday, a Sunday, or a holiday is considered filed on the following business
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MT
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300 Galleria - 2026 Petition - FINAL SIGNED.pdfRead complete document text →
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SHR = STATE OF MICHIGAN GRETCHEN WHITMER DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS MARLON |. BROWN, DPA GOVERNOR LANSING 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: 76-24-17-126-049 (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 48906
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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 OAKLAND County. The property or properties’ address is: 300 Galleria Officentre, Southfield, MI 48034 11. The assessment or assessments at issue were established by the (applicable local governmental unit): CITY OF SOUTHFIELD 12. Petitioner's legal residence or principal office address is: Friedman Real Estate Management Company 34975 W Twelve Mile Road Farmington Hills, MI 48331 13. This appeal involves issues relating to the (check all that are applicable): X the property or properties’ true cash and taxable values the property or properties’ taxable value only If the property or properties’ taxable value is at issue, is there a dispute as to the value of an addition or loss? ___ Yes ___No X 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: 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 $21,951,660 $10,975,830 $10,975,830 17. Petitioner contends that the values for the property identified above are: Tax Year True Cash Value State Equalized Value Taxable Value 2026 $9,000,000 $4,500,000 $4,500,000 18. The values in dispute for the property identified above are: Tax Year True Cash Value State Equalized Value Taxable Value 2026 $12,951,660 $6,475,830 $6,475,830 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): 300 Galleria Officentre is currently 57.30% occupied lowering to 27% with known vacates/downsizing and no major active leasing prospects. Due to the lack of large floor plate tenants in the market and lack of investor demand, both occupancies and values for office buildings have continued to decrease.
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MTT Docket No. Page 4 of 4 titi Authorized Representative or, if none, Petitioner: ame of Petitioner's Authorized Representative or, if none, Petitioner: John-Paul
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EntireTribunalCaseISPetition.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 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] 300 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: 76-24-17-126-049 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: 10975830 Current Taxable Value as established by the Board of Review: 10975830 What do you believe is the fair market value (also known as True Cash Value)? 9000000 Multiply the True Cash Value by 50% and enter here. This is your contention of Assessed Value (also known as State Equalized Value). 4500000 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: 26052887158483 Supporting Waiver Documents:
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ET_Notice_of_Docket_Number.2026-08-20_12-54-18.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.: 26-001652 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, 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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Proof of Service Petition 300 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 26-001652 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: 26-001652 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 300 Galleria - 2026 Fee Information Filing Fee: $ 0.00 Payment Information Payment: $ 0.00
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300 Galleria - 2026 Petition - FINAL SIGNED.pdfRead complete document text →
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SHR = STATE OF MICHIGAN GRETCHEN WHITMER DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS MARLON |. BROWN, DPA GOVERNOR LANSING 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: 76-24-17-126-049 (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 48906
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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 OAKLAND County. The property or properties’ address is: 300 Galleria Officentre, Southfield, MI 48034 11. The assessment or assessments at issue were established by the (applicable local governmental unit): CITY OF SOUTHFIELD 12. Petitioner's legal residence or principal office address is: Friedman Real Estate Management Company 34975 W Twelve Mile Road Farmington Hills, MI 48331 13. This appeal involves issues relating to the (check all that are applicable): X the property or properties’ true cash and taxable values the property or properties’ taxable value only If the property or properties’ taxable value is at issue, is there a dispute as to the value of an addition or loss? ___ Yes ___No X 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: 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 $21,951,660 $10,975,830 $10,975,830 17. Petitioner contends that the values for the property identified above are: Tax Year True Cash Value State Equalized Value Taxable Value 2026 $9,000,000 $4,500,000 $4,500,000 18. The values in dispute for the property identified above are: Tax Year True Cash Value State Equalized Value Taxable Value 2026 $12,951,660 $6,475,830 $6,475,830 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): 300 Galleria Officentre is currently 57.30% occupied lowering to 27% with known vacates/downsizing and no major active leasing prospects. Due to the lack of large floor plate tenants in the market and lack of investor demand, both occupancies and values for office buildings have continued to decrease.
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MTT Docket No. Page 4 of 4 titi Authorized Representative or, if none, Petitioner: ame of Petitioner's Authorized Representative or, if none, Petitioner: John-Paul
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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] 300 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: 76-24-17-126-049 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: 10975830 Current Taxable Value as established by the Board of Review: 10975830 What do you believe is the fair market value (also known as True Cash Value)? 9000000 Multiply the True Cash Value by 50% and enter here. This is your contention of Assessed Value (also known as State Equalized Value). 4500000 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: 26052887158483 Supporting Waiver Documents:
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