Sun Eleven Mile LLC Petitioner Vs. City Of Southfield Respondent

Page 1

STATE OF MICHIGAN 

DEPARTMENT OF LICENISNG & REGULATORY AFFAIRS 

MICHIGAN TAX TRIBUNAL 

 

SUN ELEVEN MILE LLC, 

 

 

 

Petitioner, 

 

v 

 

CITY OF SOUTHFIELD, 

 

 

 

Respondent. 

 

 

 

MTT Docket No. 26-001668 

 

Parcel No. 76-24-19-100-221 

 

_____________________________________________________________________________/ 

 

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. 

4. 

Respondent neither admits nor denies the allegations in Paragraph 4 as no claim is 

made and, thus, no responsive pleading is required.

Page 2

2

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 neither admits nor denies the allegations in Paragraph 8 as no claim is 

made and, thus, no responsive pleading is required. 

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. 

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 

$5,367,800 

$2,683,900 

$2,683,900

Page 3

3

17. 

Respondent contends that a lawful assessment of the subject property is: 

Tax Year 

True Cash Value 

State Equalized Value 

Taxable Value 

2026 

$5,367,800 

$2,683,900 

$2,683,900 

 

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. 

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: September 4, 2026 

 

 

 

(258) 731-3089

Page 4

4

 

 

 

 

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 determine the 

property’s lawful assessment. Alhi Development Co v Orion Twp, 110 Mich App 764, 767 (1981). 

3. 

Petitioner has the burden of establishing the property’s true cash value. See 

MCL 205.737(3) and Kern v Pontiac Twp, 93 Mich App 612 (1974). 

4. 

Petitioner has failed to allege specific and sufficient facts to establish fraud, error 

of law, discrimination, application of wrong principles, or illegality on the part of Respondent or 

its agents. 

5. 

Petitioner has failed to allege that the mode and method of assessing the subject 

property fails to conform to the mode and method applied in the case of all other properties in 

Respondent’s taxing unit for the year in question. 

6. 

Petitioner has failed to show that any factor other than fifty percent (50%) was 

applied to the true cash value of Petitioner’s property, as well as all others, to arrive at the 

respective assessments appearing on the roll, and also fails to

Page 5

5

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Page 1

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA 

DIRECTOR

Entire Tribunal Case Information Sheet - Respondent

MTT DOCKET NO. 26-001668

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.

Last Name

Hallahan

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

Telephone Number

248-731-3089

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: 

/s/Kelsea M. Melcher

/s/

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

Er 

be 

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

SUN ELEVEN MILE LLC 

MICHIGAN TAX TRIBUNAL 

Petitioner(s) 

v 

MTT Docket No. 

CITY OF SOUTHFIELD 

, 

Respondent(s) 

ENTIRE TRIBUNAL PROPERTY TAX PETITION 

1. 

Property Parcel No: 76-24-19-100-221 

(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

Page 2

MTT Docket No. 

Page 2 of 4 

8. 

If a protest was required and no protest was made, list the separate and specific 

facts upon which Petitioner relies to invoke the Tribunal’s authority over the 

assessment or assessments at issue (attach additional page if necessary): 

9. 

If the appeal was not submitted by the deadline for the filing of an appeal for the 

classification or classifications of the properties at issue (i.e., May 31 or July 31 

of the tax year involved), list the separate and specific facts upon which 

Petitioner relies to invoke the Tribunal's authority over the assessment or 

assessments at issue (attach additional page if necessary): 

10. 

The property or properties at issue are located in Oakland 

County. The 

property or properties’ address is: 

27301 W 11 Mile Rd, Southfield, MI 48033 

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

Page 3

MTT Docket No. 

Page 3 of 4 

15. 

If more than the current tax year is being appealed, list the separate and specific 

facts upon which Petitioner relies to invoke the Tribunal’'s authority over the prior 

tax year or years (attach additional page if necessary): 

16. 

The values for the property identified above as established by Respondent's 

Board of Review are: 

Tax Year 

True Cash Value 

Assessed Value 

Taxable Value 

2026 

$5,367,800 

$2,683,900 

$2,683,900 

17. 

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

Tax Year 

True Cash Value 

State Equalized Value 

Taxable Value 

2026 

$3,200,000 

$1,600,000 

$1,600,000 

18. 

The values in dispute for the property identified above are: 

Tax Year 

True Cash Value 

State Equalized Value 

Taxable Value 

2026 

$2,167,800 

$1,083,900 

$1,083,900 

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): 

27301 W 11 Mile was 3.27% leased as of 12/31/2025 with the remaining building area 

utilized for storage purposes generating zero rental income. Building is configured for 

specialty showroom use that is now functionally obsolete and the 2025 NOI was 

negative ($424K).

Page 4

MTT Docket No. 

Page 4 of 4 

Signatur: 

tit 

Authorized Representative or, if none, Petitioner: 

a 

Printed 

e 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: 

5-20-2026

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

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

Sun Eleven Mile 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]

27301 W 11 Mile Rd

Southfield

Page 2

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA 

DIRECTOR

Michigan

48033

Taxing Authority (City or Township)

City Of Southfield (OAKLAND) 

County

Oakland

If you are appealing more than one parcel, are they contiguous or adjoining? 

(*If no, you must file separate appeals for each non-contiguous or non-adjoining parcel.)

N/A

 

 

Section 5: Check which of the following you are appealing (check all that apply) 

True Cash and Taxable Values

If “Other”, please explain:

 

 

Section 6: Valuation Information for Each Parcel under Appeal

Parcel Number:

76-24-19-100-221

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:

2683900

Current Taxable Value as established by the Board of Review:

2683900

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

3200000

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

1600000

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.

Page 3

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA 

DIRECTOR

A fee of $250.00 is required for the filing of a Special Assessment Appeal.

A fee of $250.00 is required for the filing of an Equalization Tax Appeal.

A fee of $250.00 is required for the filing of a Non-Property Tax Appeal.

A fee of $150.00 is required for the filing of a Classification Tax Appeal

Electronic Signature *Typing your name below will serve as your signature

Petitioner or Attorney/Authorized Representative’s Signature: 

/s/ John Paul Wolfe

Payment Information

Amount: 600

Success: True

Message: ""

Waiver Code:

Transaction Number: 26052887165587

Supporting Waiver Documents:

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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

Sun Eleven Mile LLC, 

Petitioner,

 MICHIGAN TAX TRIBUNAL

v

MTT Docket No.: 26-001668

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 21, 2026

PROOF OF SERVICE

I certify that a copy of the foregoing was sent on the entry date indicated above to the 

parties or their attorneys or authorized representatives, if any, utilizing either the mailing 

or email addresses on file, as provided by those parties, attorneys, or authorized 

representatives.

By: Tribunal Clerk

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Page 1

Shoe 

XE 

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

ORLENE HAWKS 

GOVERNOR 

LANSING 

DIRECTOR 

Sun Eleven Mile LLC 

Petitioner(s), 

¥ 

MOAHR Docket No.26-001668 

City of Southfield 

Respondent(s). 

PROOF OF SERVICE FOR PROPERTY TAX PETITION 

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

Laura Clark 

states that on 6/18/2026 

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): 

Southfield Assessor 

26000 Evergreen, Southfield, 

MI 48076 

2. 

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

Southfield Clerk 

26000 Evergreen, Southfield, 

M| 48076 

3. 

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

Qakland County Equalization Director 

250 Elizabeth Lake Road, #1000W, Pontiac, 

MI 48341 

4. 

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

Qakland County Clerk 

1200 Telegraph Road. Building #12E. Pontiac, 

MI 48341 

5. 

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

Secretary of School Board - Southfield Public School District 

24661 Lahser, Southfield, M| 48076 

6. 

State Treasurer (via first class mail): 

Michigan Department of Treasury, State Treasurer 

430 W. Allegan 

Lansing, MI 48922 

/s/ Laura Clark 

Laura Clark 

[Signature of person who is serving/mailing copy] [Print/type name of person serving/mailing copy] 

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

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

MICHIGAN TAX TRIBUNAL

Docket Number: 26-001668

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: 4104_001

Fee Information

Filing Fee: $ 0.00

Payment Information

Payment: $ 0.00

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

Er 

be 

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

SUN ELEVEN MILE LLC 

MICHIGAN TAX TRIBUNAL 

Petitioner(s) 

v 

MTT Docket No. 

CITY OF SOUTHFIELD 

, 

Respondent(s) 

ENTIRE TRIBUNAL PROPERTY TAX PETITION 

1. 

Property Parcel No: 76-24-19-100-221 

(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

Page 2

MTT Docket No. 

Page 2 of 4 

8. 

If a protest was required and no protest was made, list the separate and specific 

facts upon which Petitioner relies to invoke the Tribunal’s authority over the 

assessment or assessments at issue (attach additional page if necessary): 

9. 

If the appeal was not submitted by the deadline for the filing of an appeal for the 

classification or classifications of the properties at issue (i.e., May 31 or July 31 

of the tax year involved), list the separate and specific facts upon which 

Petitioner relies to invoke the Tribunal's authority over the assessment or 

assessments at issue (attach additional page if necessary): 

10. 

The property or properties at issue are located in Oakland 

County. The 

property or properties’ address is: 

27301 W 11 Mile Rd, Southfield, MI 48033 

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

Page 3

MTT Docket No. 

Page 3 of 4 

15. 

If more than the current tax year is being appealed, list the separate and specific 

facts upon which Petitioner relies to invoke the Tribunal’'s authority over the prior 

tax year or years (attach additional page if necessary): 

16. 

The values for the property identified above as established by Respondent's 

Board of Review are: 

Tax Year 

True Cash Value 

Assessed Value 

Taxable Value 

2026 

$5,367,800 

$2,683,900 

$2,683,900 

17. 

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

Tax Year 

True Cash Value 

State Equalized Value 

Taxable Value 

2026 

$3,200,000 

$1,600,000 

$1,600,000 

18. 

The values in dispute for the property identified above are: 

Tax Year 

True Cash Value 

State Equalized Value 

Taxable Value 

2026 

$2,167,800 

$1,083,900 

$1,083,900 

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): 

27301 W 11 Mile was 3.27% leased as of 12/31/2025 with the remaining building area 

utilized for storage purposes generating zero rental income. Building is configured for 

specialty showroom use that is now functionally obsolete and the 2025 NOI was 

negative ($424K).

Page 4

MTT Docket No. 

Page 4 of 4 

Signatur: 

tit 

Authorized Representative or, if none, Petitioner: 

a 

Printed 

e 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: 

5-20-2026

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

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

Sun Eleven Mile 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]

27301 W 11 Mile Rd

Southfield

Page 2

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA 

DIRECTOR

Michigan

48033

Taxing Authority (City or Township)

City Of Southfield (OAKLAND) 

County

Oakland

If you are appealing more than one parcel, are they contiguous or adjoining? 

(*If no, you must file separate appeals for each non-contiguous or non-adjoining parcel.)

N/A

 

 

Section 5: Check which of the following you are appealing (check all that apply) 

True Cash and Taxable Values

If “Other”, please explain:

 

 

Section 6: Valuation Information for Each Parcel under Appeal

Parcel Number:

76-24-19-100-221

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:

2683900

Current Taxable Value as established by the Board of Review:

2683900

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

3200000

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

1600000

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.

Page 3

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA 

DIRECTOR

A fee of $250.00 is required for the filing of a Special Assessment Appeal.

A fee of $250.00 is required for the filing of an Equalization Tax Appeal.

A fee of $250.00 is required for the filing of a Non-Property Tax Appeal.

A fee of $150.00 is required for the filing of a Classification Tax Appeal

Electronic Signature *Typing your name below will serve as your signature

Petitioner or Attorney/Authorized Representative’s Signature: 

/s/ John Paul Wolfe

Payment Information

Amount: 600

Success: True

Message: ""

Waiver Code:

Transaction Number: 26052887165587

Supporting Waiver Documents:

These are text excerpts, not the complete document. Text recognition and reading order can contain errors. Check the PDF for complete wording, formatting, and context.