Record Finder / 26-001407-TT
Michigan
Ten Mile & Orchard Lake Prop LLC Petitioner Vs. City Of Farmington Hills Respondent
- Petitioner
- Ten Mile & Orchard Lake Prop LLC
- Respondent
- City Of Farmington Hills
Case overview
- Docket number
- 26-001407-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 | Consent Judgment | Not recorded | 6 | 10/22/2026 | Not recorded | Download |
| 6 | A Stipulation has been received. | Not recorded | Not recorded | 10/09/2026 | $50.00 | Download |
| Not recorded | Not recorded | Not recorded | Not recorded | Not recorded | Not recorded | Download |
| 5 | Answer was received | RESP | Not recorded | 09/24/2026 | Not recorded | Download |
| 4 | Proof of service of petition was received. | Not recorded | Not recorded | 08/27/2026 | Not recorded | Download |
| Not recorded | Not recorded | Not recorded | Not recorded | Not recorded | Not recorded | Download |
| 3 | Petition has been verified | PET | 1 | 08/11/2026 | Not recorded | Download |
| Not recorded | Not recorded | Not recorded | Not recorded | Not recorded | Not recorded | Download |
| 2 | Notice of Docket Number ET | Not recorded | Not recorded | 08/11/2026 | Not recorded | Download |
| 1 | A petition was received. | PET | Not recorded | 05/26/2026 | $400.00 | Download |
| Not recorded | Not recorded | Not recorded | Not recorded | Not recorded | Not recorded | Download |
Documents
26-001407 Consent Judgment.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 Ten Mile & Orchard Lake Prop LLC, MICHIGAN TAX TRIBUNAL Petitioner, v MTT Docket No. 26-001407 City Of Farmington Hills, Presiding Judge Respondent. Joshua M. Wease ORDER GRANTING JOINT STIPULATION FOR ENTRY OF CONSENT JUDGMENT CONSENT JUDGMENT The Tribunal has considered the file in this case and the submitted Stipulation for Entry of Consent Judgment (Stipulation) and finds that the Stipulation meets all filing and statutory requirements.1 As such, the Tribunal shall enter the Stipulation. Therefore, IT IS ORDERED that the Joint Stipulation for Entry of Consent Judgment including all attachments, terms and conditions is GRANTED and ADOPTED, unless otherwise indicated. IT IS FURTHER ORDERED that the officer charged with maintaining the assessment rolls for the tax years at issue shall correct or cause the assessment rolls to be corrected to reflect the property’s true cash and taxable values as provided in this Consent Judgment within 20 days of the entry of the Consent Judgment.2 IT IS FURTHER ORDERED that the officer charged with collecting or refunding the affected taxes shall collect taxes and any applicable interest or issue a refund as required by the Consent Judgment within 28 days of the entry of the Consent Judgment. If a refund is warranted, it shall, unless otherwise indicated, include a proportionate share of any property tax administration fees paid and of penalty and interest paid on delinquent taxes. The refund shall also, unless otherwise indicated, separately indicate the amount of the taxes, fees, penalties, and interest being refunded. A sum determined by the Tribunal to have been unlawfully paid shall, unless otherwise indicated, bear interest from the date of payment to the date of judgment and the judgment shall bear interest to the date of its payment. A sum determined by the Tribunal to have been underpaid shall not bear interest for any time period prior to 28 days after the issuance of this Consent Judgment. Pursuant to MCL 205.737, interest shall accrue (i) after December 31, 2013, through June 30, 2016, at the rate of 4.25%, (ii) after June 30, 2016, through December 31, 2016, at the rate of 4.40%, (iii) after December 31, 2016, through June 30, 2017, at the rate of 4.50%, (iv) after June 30, 1 See MCL 211.27a. 2 See MCL 205.755.
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MTT Docket No. 26-001407 Page 2 of 2 2017, through December 31, 2017, at the rate of 4.70%, (v) after December 31, 2017, through June 30, 2018, at the rate of 5.15%, (vi) after June 30, 2018, through December 31, 2018, at the rate of 5.41%, (vii) after December 31, 2018, through June 30, 2019, at the rate of 5.9%, (viii) after June 30, 2019, through December 31, 2019, at the rate of 6.39%, (ix) after December 31, 2019, through June 30, 2020, at the rate of 6.40%, (x) after June 30 2020, through December 31, 2020, at the rate of 5.63%, (xi) after December 31, 2020, through June 30, 2022, at the rate of 4.25%, (xii) after June 30, 2022, through December 31, 2022, at the rate of 4.27%, (xiii) after December 31, 2022, through June 30, 2023, at the rate of 5.65%, (xiv) after June 30, 2023, through December 31, 2023, at the rate of 8.25%, (xv) after December 31, 2023, through June 30, 2024, at the rate of 9.30%, (xvi) after June 30, 2024, through December 31, 2024, at the rate of 9.50%, (xvii) after December 31, 2024, through June 30, 2025, at the rate of 9.47%, (xviii) after June 30, 2025, through December 31, 2025, at the rate of 8.66%, (xix) after December 31, 2025, through June 30, 2026, at a rate of 8.48%, and (xx) after July 1, 2026, through December 31, 2026, at a rate of 7.85%. This Consent Judgment resolves all pending claims in this matter and closes this case. See docket look up for a copy of stipulation and for any possible refund paragraph. Entered: October 22, 2026 By: /s/ Joshua M. Wease jcr PROOF OF SERVICE I certify that a copy of the foregoing was sent on the entry date indicated above to the parties or their attorneys or authorized representatives, if any, utilizing either the mailing or email addresses on file, as provided by those parties, attorneys, or authorized representatives. By: Tribunal Clerk
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Stipulation 26-001407.pdfRead complete document text →
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STATE OF MICHIGAN DEPARTMENT OF LICENSING & REGULATORY AFFAIRS MICHIGAN TAX TRIBUNAL TEN MILE & ORCHARD LAKE PROP LLC, v Petitioner, MTT Docket No. 26-001407 Farmington Hills, Respondent. STIPULATION FOR ENTRY OF CONSENT JUDGMENT AND CONSENT JUDGMENT The case is pending in the _ X_ Entire Tribunal OR __ Small Claims Division. 2. Property Parcel No: 22-23-22-476-057 3. The values for the property identified above as established by Respondent’s Board of Review are: Tax Parcel Number True Cash Assessed Taxable Value Year Value Value ) 2026 22-23-22-476-057 $1,396,920 | $ 698,460 $ 668,920 4, The values for the property identified above as stipulated by the parties for settlement purposes are: Tax Parcel Number True Cash Assessed Taxable Value Year Value Value 2026 22-23-22-476-057 $1,100,000 | $550,000 $ 550,000
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MTT Docket No. 26-001407 Consent Judgment, Page 2 of 2 ° The parties agree that the stipulation regarding the subject property’s assessed and taxable values is strictly for settlement purposes only. ° This stipulation constitutes the entire agreement between the parties, written or otherwise, as to the property’s assessment(s) for the tax year(s) at issue. ° Pay refund jointly to “Colliers International, c/o Colliers International C/O Ten Mile & Orchard Lake Prop LLC.” ° Refund check must be sent to: Colliers International, Attn: Joshua T. Shillair, Esq. Senior Vice President | Tax Appeal, 400 W 4™ Street, Suite 350, Royal Oak, MI 48067. Signature of Petitioner’s Authorized Representative or, if none, Petitioner: Signed: /s/Joshua Shillair Dated:_October 9, 2026 Joshua T. Shillair, Esq. (P72674), Attorney for Petitioner Signature of Respondent’s authorized representative: Signed: ra. ne Dated: Vo) Ni? Jennifer Hendrix, Representative for Respondent [Consent Judgment will be prepared by the Tribunal.]
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SubsequentFiling.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 MICHIGAN TAX TRIBUNAL Docket Number: 26-001407 Is this case currently pending in the Small Claims Division? No Party Filing Document Joint Files Document Type: Stip for Consent Judgment Attachment File Name: Stipulation 26-001407 Fee Information Filing Fee: $ 50.00 Payment Information Payment: $ 50.00
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26-001407.pdfRead complete document text →
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RECEIVED SEP 2 9 2026 STATE OF MICHIGAN DEPARTMENT OF LICENSING & REGULATORY AFFAIRS MiCHiGAN TAX TRIBUNAL MICHIGAN OFFICE OF ADMINISTRATIVE HEARINGS AND RULES MICHIGAN TAX TRIBUNAL TEN MILE & ORCHARD LAKE PROP LLC Petitioner v MOAHR Docket 26-001407 Parcel No, 22-23-22-476-057 CITY OF FARMINGTON HILLS, Respondent Jennifer Hendrix, MMAO City Assessor 31555 West Eleven Mile Rd Farmington Hills, MI 48336 (248) 871-2479 jezeiszperger@fhgov.com / RESPONDENT’S ANSWER TO PETITIONER’S PETITION AND AFFIRMATIVE DEFENSES RESPONDENT, the City of Farmington Hills, through its Assessor, Jennifer Hendrix, hereby responds to the allegations made in Petitioner’s Petition as follows: 1. Asto Paragraph 1, Respondent admits the allegations. 2. As to Paragraph 2, Respondent admits the allegations. 3. Asto Paragraph 3, Respondent admits the allegations. 4. As to Paragraph 4, Respondent admits the allegations. 5. As to Paragraph 5, no response is required as no allegations have been made. No March
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MTT Docket # 26-001407 8. As to Paragraph 8, Respondent admits the allegations. 9. The 2026 values for the property identified above as established by Respondent’s Board of Review are: Parcel Number True Cash Value | Assessed Value Taxable Value 22-23-22-476-057 $1,396,920 $698,460 $668,920 10. As to Paragraph 10, and including subparagraphs (a) through (d), Respondent neither admits nor denies the allegations for the reason that they ate untrue. 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 constitutional. Further, the subject property did not have any “additions” or “losses” for the 2026 tax year, and leaves Petitioner to its proofs. 11. As to paragraph 11, Respondent denies that Petitioner’s values for the subject property are accurate or true. 12. As to Paragraph 12, Respondent neither admits nor denies the allegations contained therein, lacking knowledge or information sufficient to form a belief as to the truth of the allegations and, therefore, leaves Petitioner to its proofs. 13. Respondent denies the allegations in Paragraph 13 for the reason that it is untrue. 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 constitutional. Further, the subject property did not have any “additions” or “losses” for the 2026 tax year and leaving Petitioner to their strictest proofs. WHEREFORE, Respondent City of Farmington Hills respectfully requests that this Honorable Tribunal dismiss the Petition; affirm Respondent's assessed and taxable values, subject to county and state equalization., and award Respondent its cost and attorney fees.
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MTT Docket # 26-001407 Dated: 9 | Yd OFFICE OF THE CITY ASSESSOR CITY OF FARMINGTON HILLS By: A 3 LAL lg A \oudg ely Jennifer Hendrix, MMAO City Assessor, Farmington Hills 31555 West Eleven Mile Rd Farmington Hills, MI 48336 (248) 871-2479 jezeiszperger@fhgov.com
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MTT Docket # 26-001407 AFFIRMATIVE DEFENSES PLEASE TAKE NOTICE that Respondent CITY OF FARMINGTON HILLS will rely on the following affirmative defenses: 1. Petitioner fails to allege specific and sufficient facts to set forth a cause of action against the Respondent and to support Petitioner's 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 fails to allege specific and sufficient facts to establish fraud, error of law, discrimination, and application of wrong principles or illegality on the part of the Respondent ‘or its agents. 5. Petitioner fails to allege the mode and method of assessing the subject property failed to conform to the mode and method applied in the case of all properties within the Respondent’s taxing unit for the tax year in questions. 6. Petitioner fails to allege specific and sufficient facts needed to establish the true cash value, assessed and taxable value for the subject property. 7. Petitioner fails to allege specific and sufficient facts to support its allegations that the assessed value of the subject property, as equalized, is at a level other than 50% and it also fails to allege specific and sufficient facts to support its allegations that the subject property’s
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MTT Docket # 26-001407 9. Petitioner asks this Tribunal to grant it illegal preference by application of a method of assessment different from that utilized in the assessment of other properties in the Respondent’s taxing unit, thereby shifting an otherwise equitable tax burden to the City’s remaining taxpayers. 10. Petitioner, in essence, seeks by petition to challenge the process of county and state equalization as to which it has no legal standing and cannot maintain a cause
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POS_TEN_MILE_&_ORCHARD_LAKE_PROP_LLC_26-001407.pdfRead complete document text →
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2026 Entire Tribunal Property Tax Petition & Proof of Service TEN MILE & ORCHARD LAKE PROP LLC v Farmington Hills Parcel Number: 22-23-22-476-057 MTT Docket No.: 26-001407 Page 1 of 2 STATE OF MICHIGAN DEPARTMENT OF LICENSING & REGULATORY AFFAIRS MICHIGAN TAX TRIBUNAL TEN MILE & ORCHARD LAKE PROP LLC, Petitioner, v MTT Docket No. 26-001407 FARMINGTON HILLS, Respondent. _____________________________________________________________________________/ Colliers International By: Joshua T. Shillair, Esq. (P72674) Senior Vice President | Tax Appeal Representative for Petitioner 400 W 4th Street, Suite 350 Royal Oak, MI 48067 O: 248-226-1632 F: 248-226-1633 Joshua.Shillair@Colliers.com Karen.Cameron@Colliers.com City of Farmington Hills Assessing Office 31555 W. Eleven Mile Rd. Farmington Hills, MI 48336-1103 (248) 871-2400 _____________________________________________________________________________/ PROOF OF SERVICE STATE OF MICHIGAN ) )ss COUNTY OF OAKLAND ) Jennifer Lunsford, states that on 8/27/2026, in compliance with TTR 221, she did place in the US mail a copy of Petitioner’s 2026 Entire Tribunal Property Tax Petition with docket number as well as this Proof of Service of Petition for the above captioned appeal to the units of government listed on the second page of this Proof of Service of Petition. /s/Jennifer Lunsford Jennifer Lunsford Karen Cameron states that she submitted electronically on 8/27/2026, to the Michigan Tax Tribunal a copy of this Proof of Service of Petition at eFile through www.etaxappeal.lara.state.mi.us. /s/Karen Cameron Karen Cameron
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2026 Entire Tribunal Property Tax Petition & Proof of Service TEN MILE & ORCHARD LAKE PROP LLC v Farmington Hills Parcel Number: 22-23-22-476-057 MTT Docket No.: 26-001407 Page 2 of 2 By Certified Mail Assessor’s Office City of Farmington Hills Assessing Office 31555 W. Eleven Mile Rd. Farmington Hills, MI 48336-1103 Office of the City/Township Clerk Farmington Hills Clerk's Office 31555 W Eleven Mile Road Farmington Hills, MI 48336 By First Class Mail Director of Equalization Oakland County Equalization Director 250 Elizabeth Lake Road, Suite 1000W Pontiac, MI 48341 County Clerk’s Office Oakland County Clerk’s Office 1200 N Telegraph Road Pontiac, MI 48341 Secretary of the School Board Farmington Public Schools 32500 Shiawassee Road Farmington, MI 48336 Treasurer for the State of Michigan Michigan Department of Treasury Lansing, MI 48922
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SubsequentFiling.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 MICHIGAN TAX TRIBUNAL Docket Number: 26-001407 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: POS_TEN_MILE_&_ORCHARD_LAKE_PROP_LLC_26-001407 Fee Information Filing Fee: $ 0.00 Payment Information Payment: $ 0.00
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TENMILEORCHARDLAKEPROPLLC.PET & POS.pdfRead complete document text →
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2026 Entire Tribunal Property Tax Petition & Proof of Service TEN MILE & ORCHARD LAKE PROP LLC v City of Farmington Hills Parcel Number: 22-23-22-476-057 MTT Docket No.: Page 1 of 5 STATE OF MICHIGAN DEPARTMENT OF LICENSING & REGULATORY AFFAIRS MICHIGAN TAX TRIBUNAL TEN MILE & ORCHARD LAKE PROP LLC, Petitioner, v MTT Docket No. City of Farmington Hills, Respondent. _____________________________________________________________________________/ Colliers International By: Joshua T. Shillair, Esq. (P72674) Vice President | Tax Appeal Representative for Petitioner 400 W 4th Street, Suite 350 Royal Oak, MI 48067 O: 248-226-1632 F: 248-226-1633 Joshua.Shillair@Colliers.com Karen.Cameron@Colliers.com City of Farmington Hills Assessing Office 31555 W. Eleven Mile Rd. Farmington Hills, MI 48336-1103 (248) 871-2400 _____________________________________________________________________________/ 2026 ENTIRE TRIBUNAL PROPERTY TAX PETITION 1. The Petitioner in this matter, TEN MILE & ORCHARD LAKE PROP LLC, has the legal residence or principal office address of 14540 FORD RD, DEARBORN, MI 48126. Petitioner is a party in interest with respect to property taxes on property parcel no(s). (hereinafter referenced as the Subject Property) 22-23-22-476-057. If the Subject Property in this petition includes more than one (1) real property tax parcel, the Subject Property’s tax parcels are contiguous. 2. The Subject Property is located in Oakland County.
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2026 Entire Tribunal Property Tax Petition & Proof of Service TEN MILE & ORCHARD LAKE PROP LLC v City of Farmington Hills Parcel Number: 22-23-22-476-057 MTT Docket No.: Page 2 of 5 3. Respondent, City of Farmington Hills of Oakland County, assesses and collects property taxes on the Subject Property. 4. The Subject Property is real property and is classified as Commercial. The Subject Property is presently used or available for use for Commercial purposes. Petitioner believes that the Subject Property was originally designed to be used for Commercial purposes. 5. Protest to the 2026 Board of Review was not made and is not required by law for the Subject Property. 6. The Subject Property’s address is: 24205 ORCHARD LAKE, FARMINGTON HILLS, MI 48336-2502 7. This appeal involves issues relating to: (a) valuation, (b) assessment, (c) taxable value and (d) uniformity. 8. The tax year(s) at issue are: 2026 9. The values for the Subject Property as established by Respondent’s Board of Review are: Tax Year Parcel Number True Cash Value Assessed Value Taxable Value 2026 22-23-22-476- 057 $1,396,920.00 $698,460.00 $668,920.00 10. The 2026 assessment, assessed value, state equalized value and taxable value imposed upon all parcels of the Subject Property, and the taxes to be levied and collected thereon, are invalid and unlawful and operate as a fraud upon the taxpayer for the reasons that: a. The assessment, assessed value, state equalized value and/or taxable value exceeds the amounts permitted by the Michigan Constitution, applicable statutes and case law;
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2026 Entire Tribunal Property Tax Petition & Proof of Service TEN MILE & ORCHARD LAKE PROP LLC v City of Farmington Hills Parcel Number: 22-23-22-476-057 MTT Docket No.: Page 3 of 5 b. The assessment, assessed value, state equalized value and/or taxable value are at higher percentages of true cash value than permissible under the Michigan Constitution, applicable statutes and case law; c. The assessment, assessed value, state equalized value and/or taxable value are based upon an erroneous determination of the true cash value of that portion of the Subject Property that is taxable under Michigan law, and are based upon the application of wrong principles; and d. The assessment, assessed value, state equalized value and/or taxable value, and the mode of assessment adopted by Respondent, discriminate against Petitioner and denies Petitioner its constitutional rights to uniformity, equal protection and dues process of law. 11. Petitioner contends that the actual values for the Subject Property are: Tax Year Parcel Number True Cash Value Assessed Value Taxable Value 2026 22-23-22-476- 057 $748,800.00 $374,400.00 $374,400.00 12. The amount of value in contention for the Subject Property is: Tax Year Parcel Number Assessed Value in Contention 2026 22-23-22-476-057 $324,060.00 13. Petitioner relies on the following specific facts to support the relief requested: Market sales and income data indicates that the subject property’s assessed value, state equalized value and taxable value exceed 50% of its actual market value. In addition, the cost less depreciation method Respondent utilizes to establish the Subject Property’s assessment at issue is not related to the Subject Property’s actual market value.
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2026 Entire Tribunal Property Tax Petition & Proof of Service TEN MILE & ORCHARD LAKE PROP LLC v City of Farmington Hills Parcel Number: 22-23-22-476-057 MTT Docket No.: Page 4 of 5 WHEREFORE, Petitioner requests that this Honorable Michigan Tax Tribunal enter an Order reducing the 2026 assessed value, state equalized value and taxable value for the Subject Property to the values stated in Paragraph 11 above and requiring Respondent to pay Petitioner the refunds attributable to such reductions, plus interest and
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2026
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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 TEN MILE & ORCHARD LAKE PROP LLC Home Address (No., Street, P.O. Box or Rural Route) 14540 FORD RD City or Town dearborn State Michigan ZIP Code 48126 Telephone Number 2482261632 E-mail Address (do not enter unless you want MTT to send all correspondence via e-mail) tax.efile@colliers.com Section 2: Attorney/Authorized Representative’s Contact Information First Name Joshua M.I. Thomas Last Name Shillair Firm Name (if any) Colliers International Address (No., Street, P.O. Box or Rural Route) 400 W 4th Street, Suite 350 City or Town Royal Oak State Michigan ZIP Code 48067 Telephone Number 248-226-1632 E-mail Address (do not enter unless you want MTT to send all correspondence via e-mail) tax.efile@colliers.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] 24205 ORCHARD LAKE, FARMINGTON HILLS, MI 48336-2502 farmington hills
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STATE OF MICHIGAN GRETCHEN WHITMER GOVERNOR DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS LANSING MARLON I. BROWN, DPA DIRECTOR Michigan 48336 Taxing Authority (City or Township) City Of Farmington Hills (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: 22-23-22-476-057 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: 698460 Current Taxable Value as established by the Board of Review: 668920 What do you believe is the fair market value (also known as True Cash Value)? 748800 Multiply the True Cash Value by 50% and enter here. This is your contention of Assessed Value (also known as State Equalized Value). 374400 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/ /s/Joshua T. Shillair Payment Information Amount: 400 Success: True Message: "" Waiver Code: Transaction Number: 26052686932650 Supporting Waiver Documents:
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ET_Notice_of_Docket_Number.2026-08-11_13-51-48.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 Ten Mile & Orchard Lake Prop LLC, Petitioner, MICHIGAN TAX TRIBUNAL v MTT Docket No.: 26-001407 City Of Farmington Hills, 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 11, 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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TENMILEORCHARDLAKEPROPLLC.PET & POS.pdfRead complete document text →
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2026 Entire Tribunal Property Tax Petition & Proof of Service TEN MILE & ORCHARD LAKE PROP LLC v City of Farmington Hills Parcel Number: 22-23-22-476-057 MTT Docket No.: Page 1 of 5 STATE OF MICHIGAN DEPARTMENT OF LICENSING & REGULATORY AFFAIRS MICHIGAN TAX TRIBUNAL TEN MILE & ORCHARD LAKE PROP LLC, Petitioner, v MTT Docket No. City of Farmington Hills, Respondent. _____________________________________________________________________________/ Colliers International By: Joshua T. Shillair, Esq. (P72674) Vice President | Tax Appeal Representative for Petitioner 400 W 4th Street, Suite 350 Royal Oak, MI 48067 O: 248-226-1632 F: 248-226-1633 Joshua.Shillair@Colliers.com Karen.Cameron@Colliers.com City of Farmington Hills Assessing Office 31555 W. Eleven Mile Rd. Farmington Hills, MI 48336-1103 (248) 871-2400 _____________________________________________________________________________/ 2026 ENTIRE TRIBUNAL PROPERTY TAX PETITION 1. The Petitioner in this matter, TEN MILE & ORCHARD LAKE PROP LLC, has the legal residence or principal office address of 14540 FORD RD, DEARBORN, MI 48126. Petitioner is a party in interest with respect to property taxes on property parcel no(s). (hereinafter referenced as the Subject Property) 22-23-22-476-057. If the Subject Property in this petition includes more than one (1) real property tax parcel, the Subject Property’s tax parcels are contiguous. 2. The Subject Property is located in Oakland County.
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2026 Entire Tribunal Property Tax Petition & Proof of Service TEN MILE & ORCHARD LAKE PROP LLC v City of Farmington Hills Parcel Number: 22-23-22-476-057 MTT Docket No.: Page 2 of 5 3. Respondent, City of Farmington Hills of Oakland County, assesses and collects property taxes on the Subject Property. 4. The Subject Property is real property and is classified as Commercial. The Subject Property is presently used or available for use for Commercial purposes. Petitioner believes that the Subject Property was originally designed to be used for Commercial purposes. 5. Protest to the 2026 Board of Review was not made and is not required by law for the Subject Property. 6. The Subject Property’s address is: 24205 ORCHARD LAKE, FARMINGTON HILLS, MI 48336-2502 7. This appeal involves issues relating to: (a) valuation, (b) assessment, (c) taxable value and (d) uniformity. 8. The tax year(s) at issue are: 2026 9. The values for the Subject Property as established by Respondent’s Board of Review are: Tax Year Parcel Number True Cash Value Assessed Value Taxable Value 2026 22-23-22-476- 057 $1,396,920.00 $698,460.00 $668,920.00 10. The 2026 assessment, assessed value, state equalized value and taxable value imposed upon all parcels of the Subject Property, and the taxes to be levied and collected thereon, are invalid and unlawful and operate as a fraud upon the taxpayer for the reasons that: a. The assessment, assessed value, state equalized value and/or taxable value exceeds the amounts permitted by the Michigan Constitution, applicable statutes and case law;
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2026 Entire Tribunal Property Tax Petition & Proof of Service TEN MILE & ORCHARD LAKE PROP LLC v City of Farmington Hills Parcel Number: 22-23-22-476-057 MTT Docket No.: Page 3 of 5 b. The assessment, assessed value, state equalized value and/or taxable value are at higher percentages of true cash value than permissible under the Michigan Constitution, applicable statutes and case law; c. The assessment, assessed value, state equalized value and/or taxable value are based upon an erroneous determination of the true cash value of that portion of the Subject Property that is taxable under Michigan law, and are based upon the application of wrong principles; and d. The assessment, assessed value, state equalized value and/or taxable value, and the mode of assessment adopted by Respondent, discriminate against Petitioner and denies Petitioner its constitutional rights to uniformity, equal protection and dues process of law. 11. Petitioner contends that the actual values for the Subject Property are: Tax Year Parcel Number True Cash Value Assessed Value Taxable Value 2026 22-23-22-476- 057 $748,800.00 $374,400.00 $374,400.00 12. The amount of value in contention for the Subject Property is: Tax Year Parcel Number Assessed Value in Contention 2026 22-23-22-476-057 $324,060.00 13. Petitioner relies on the following specific facts to support the relief requested: Market sales and income data indicates that the subject property’s assessed value, state equalized value and taxable value exceed 50% of its actual market value. In addition, the cost less depreciation method Respondent utilizes to establish the Subject Property’s assessment at issue is not related to the Subject Property’s actual market value.
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2026 Entire Tribunal Property Tax Petition & Proof of Service TEN MILE & ORCHARD LAKE PROP LLC v City of Farmington Hills Parcel Number: 22-23-22-476-057 MTT Docket No.: Page 4 of 5 WHEREFORE, Petitioner requests that this Honorable Michigan Tax Tribunal enter an Order reducing the 2026 assessed value, state equalized value and taxable value for the Subject Property to the values stated in Paragraph 11 above and requiring Respondent to pay Petitioner the refunds attributable to such reductions, plus interest and
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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 TEN MILE & ORCHARD LAKE PROP LLC Home Address (No., Street, P.O. Box or Rural Route) 14540 FORD RD City or Town dearborn State Michigan ZIP Code 48126 Telephone Number 2482261632 E-mail Address (do not enter unless you want MTT to send all correspondence via e-mail) tax.efile@colliers.com Section 2: Attorney/Authorized Representative’s Contact Information First Name Joshua M.I. Thomas Last Name Shillair Firm Name (if any) Colliers International Address (No., Street, P.O. Box or Rural Route) 400 W 4th Street, Suite 350 City or Town Royal Oak State Michigan ZIP Code 48067 Telephone Number 248-226-1632 E-mail Address (do not enter unless you want MTT to send all correspondence via e-mail) tax.efile@colliers.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] 24205 ORCHARD LAKE, FARMINGTON HILLS, MI 48336-2502 farmington hills
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STATE OF MICHIGAN GRETCHEN WHITMER GOVERNOR DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS LANSING MARLON I. BROWN, DPA DIRECTOR Michigan 48336 Taxing Authority (City or Township) City Of Farmington Hills (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: 22-23-22-476-057 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: 698460 Current Taxable Value as established by the Board of Review: 668920 What do you believe is the fair market value (also known as True Cash Value)? 748800 Multiply the True Cash Value by 50% and enter here. This is your contention of Assessed Value (also known as State Equalized Value). 374400 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/ /s/Joshua T. Shillair Payment Information Amount: 400 Success: True Message: "" Waiver Code: Transaction Number: 26052686932650 Supporting Waiver Documents:
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