Thilagam 1 LLC, Petitioner V City Of Farmington Hills, Respondent

Page 1

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA

DIRECTOR

MICHIGAN TAX TRIBUNAL · 611 W. OTTAWA ST., LANSING, MI 48933 · 517-335-9760

PO BOX 30232, LANSING, MI 48909 · Other Carriers: 2407 N. GRAND RIVER AVE., LANSING, MI 48906

Thilagam 1 LLC, 

Petitioner, MICHIGAN TAX TRIBUNAL

 SMALL CLAIMS DIVISION

v 

 MTT Docket No. 26-000248

City Of Farmington Hills,

Respondent.

ORDER OF DISMISSAL

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

The petition was not filed within 35 days after the final decision, ruling, or determination. 

See MCL 205.735a(6). As such, and inasmuch as the Tribunal has no equitable power 

to waive or otherwise disregard statutory filing requirements and deadlines, it has no 

authority to hear the appeal or grant the relief requested. See Sixarp, LLC v Byron Twp, 

__Mich__; __NW3d__ (2025). 

Therefore,

IT IS ORDERED that the case is DISMISSED.

This order resolves all pending issues and closes the case.

APPEAL RIGHTS

If you disagree with the final decision in this case, you may file a motion for 

reconsideration with the Tribunal or a claim of appeal with the Michigan Court of 

Appeals. 

A motion for reconsideration must be filed with the Tribunal with the required filing fee 

within 21 days from the date of entry of the final decision. Because the final decision 

closes the case, the motion cannot be filed through the Tribunal’s web-based e-filing 

system; it must be filed by mail or personal service. The fee for the filing of such 

motions is $50.00 in the Entire Tribunal and $25.00 in the Small Claims Division, unless 

the Small Claims decision relates to the valuation of property and the property had a 

principal residence exemption of at least 50% at the time the petition was filed or the 

decision relates to the grant or denial of a poverty or disabled veterans exemption and, 

if so, there is no filing fee. You are required to serve a copy of the motion on the 

opposing party by mail or personal service or by email if the opposing party agrees to 

electronic service, and proof demonstrating that service must be submitted with the 

motion. Responses to motions for reconsideration are prohibited and there are no oral 

arguments unless otherwise ordered by the Tribunal.

Page 2

MTT Docket No. 26-000248

Page 2 of 6

Alternatively, you may file a claim of appeal with the Michigan Court of Appeals. If the 

claim is filed within 21 days of the entry of the final decision, it is an “appeal of right.” If 

the claim is filed more than 21 days after the entry of the final decision, it is an “appeal 

by leave.” A copy of the claim of appeal must be filed with the Tribunal to certify the 

record on appeal. There is no certification fee. 

By:___________________________________

Patricia L. Halm, Tribunal Chair

Entered: March 12, 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

Page 3

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

Thilagam 1 LLC, 

Petitioner, MICHIGAN TAX TRIBUNAL

 SMALL CLAIMS DIVISION

v 

 MTT Docket No. 26-000248

City Of Farmington Hills,

Respondent.

ORDER OF DISMISSAL

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

The petition was not filed within 35 days after the final decision, ruling, or determination. 

See MCL 205.735a(6). As such, and inasmuch as the Tribunal has no equitable power 

to waive or otherwise disregard statutory filing requirements and deadlines, it has no 

authority to hear the appeal or grant the relief requested. See Sixarp, LLC v Byron Twp, 

__Mich__; __NW3d__ (2025). 

Therefore,

IT IS ORDERED that the case is DISMISSED.

This order resolves all pending issues and closes the case.

APPEAL RIGHTS

If you disagree with the final decision in this case, you may file a motion for 

reconsideration with the Tribunal or a claim of appeal with the Michigan Court of 

Appeals. 

A motion for reconsideration must be filed with the Tribunal with the required filing fee 

within 21 days from the date of entry of the final decision. Because the final decision 

closes the case, the motion cannot be filed through the Tribunal’s web-based e-filing 

system; it must be filed by mail or personal service. The fee for the filing of such 

motions is $50.00 in the Entire Tribunal and $25.00 in the Small Claims Division, unless 

the Small Claims decision relates to the valuation of property and the property had a 

principal residence exemption of at least 50% at the time the petition was filed or the 

decision relates to the grant or denial of a poverty or disabled veterans exemption and, 

if so, there is no filing fee. You are required to serve a copy of the motion on the 

opposing party by mail or personal service or by email if the opposing party agrees to 

electronic service, and proof demonstrating that service must be submitted with the 

motion. Responses to motions for reconsideration are prohibited and there are no oral 

arguments unless otherwise ordered by the Tribunal.

Page 4

MTT Docket No. 26-000248

Page 4 of 6

Alternatively, you may file a claim of appeal with the Michigan Court of Appeals. If the 

claim is filed within 21 days of the entry of the final decision, it is an “appeal of right.” If 

the claim is filed more than 21 days after the entry of the final decision, it is an “appeal 

by leave.” A copy of the claim of appeal must be filed with the Tribunal to certify the 

record on appeal. There is no certification fee.

Page 5

STATE OF

Page 6

MT

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

RECEIVED 

JAN 2 0 2026 

MICHIGAN TAX TRIBUNAL. 

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

PROPERTY TAX APPEAL PETITION FORM 

OTHER EXEMPTION 

Do not use this form to appeal Principal Residence Exemption, Quatified Agricultural Exemption, Poverty Exemption, 

Disabled Veterans Exemption, or Eligible Manufacturing Personal Property Exemption. This form is intended for all other 

real and personal property exemption appeals. 

Pursuant to Tax Tribunal Rule (TTR) 278, you MUST submit a copy of the notice giving rise to the appeal (i.e., Board of 

Review Decision or other notice) with this petition, if applicable. 

If you do not submit this document, you may be held in 

default, 

Section 1: Petitioner’s Contact Information 

First Name 

MA 

Last Name/Company Name 

Thilagam 

Pandian 

D/B/A Thilagam1, LLC 

Mailing Address (No., Street, P.O. Box or Rural Route) 

5522 Royal Wood 

City or Town 

State 

ZIP Code 

West Bloomfield 

Mi 

48322 

Telephone Number 

Email Address {do not enter unless you want MTT to send ali correspondence via email) 

Section 2: Petitioner’s Attorney/Authorized Representative’s Contact 

Information 

First Name 

ML 

Last Name 

Charles 

E 

Bosler 

Firm Name (if any) Bosler & Company, P.C. 

Mailing Address (No., Street, P.O. Box or Rural Route} 

43494 Woodward Ave., 

Ste 212 

City or Town 

State 

ZIP Code 

Bloomfield Hills 

MI 

48302 

Telephone Number 248- 705 5458 

Email Address (do not enter uniess you want MTT to send ali correspondence via email) 

boslercpas@aol.com 

Section 3: Subject Property Information 

How many parcels are you 

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

appealing? 

3 

Od Yes 

[7%] No 

*if No, you must file separate appeals for each parce] 

Property Address (No., Street) 

29285 E Glen Oaks Rd. 

No. 36

Page 2

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

Section 4: Explain the Reason for this Appeal 

Taxpayer bought subject rental residence on 7/14/09 under her name, Thilagam Pandian. Upon advice 

from a friend, 

it was re-titled in 2024, out of her name and into a limited liability company that she wholly 

owns, called Thilagam1, LLC, in case of an accident or other tragedy that could occur resulting in high 

liability to ownership. 

Not known at the time was that to maintain the prior assessment base, a special 

form (L-4260) had to be filed with the local assessing department claiming that the ownership did not 

effectively change. When the new 2025 assessments were mailed, taxpayer merely thought the value of 

the property went up. 

But then in June, 2025 when the new, much higher than expected, property tax bil 

was received, taxpayer became aware of not timely filing the L-4260 Property Transfer Affidavit Form. 

Shortly thereafter, taxpayer filed that Form L-4260 with the Farmington Hills Assessing Department. 

MCL 211.27! states that property ownership transfers to other entities under common control with the 

transferor are not considered changes in ownership and therefore, are not subject to a step up in 

assessed taxable valuations to current market values. 

MCL.53b states that when a qualified error occurs in the assessing process, it can be evaluated along 

with supporting evidence at a local December Board of Review hearing for possible adjustment back to 

prior, property tax recorded valuations. Resulting adjustments under this section can be made for the 

current year and one immediately prior year. 

MCL 2111.53b(6) defines a qualified error to include one or more of the following: 

(a) a clerical error 

relative to the correct assessment figures, (c) an adjustment under Section27(a) which states that if an 

assessor determines that in fact, there has not been a transfer in ownership, the taxable value of the 

property shall be adjusted back for as many as 3 years, or (e), if there has been an error of omission or 

Section 5: Jurisdictional Issues 

List the exemption being appealed and the statutory authority for the exemption: 

MCL 211.27A 

Exemption of certain property transfers from stepped up taxable valuations 

What action prompted this appeal {i.e., notice of assessment, Board of Review decision, assessor notice): 

Rejection of the above interpretation of Michgian Law by the FarmingtonHills December Board of Review 

What entity, if any, denied the exemption: 

Farmington Hills December Board of Review 

If you are appealing from a Board of Review {BOR) denial, check which BOR you attended: 

[J March 

LJ July 

December 

List the date the denial, if any, was issued: 

12/09/25 

List the year(s) denied or under appeal: 

2025

Page 3

EE 

Aaa 

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

Fee Information 

Does the property have a Principal Residence Exemption of at least 50% as of the date of the filing of this petition for all tax years at 

issue? 

Yes 

[J no 

if you answered yes to the above question, you are not required to pay any filing fees. 

(f the property does not have a Principal Residence Exemption of at least 50% as of the date of the filing of this petition for all tax years at 

issue, the filing fee is based on the Taxable Value in dispute. 

If you are appealing more than ane parcel, the parcel with the highest 

Taxable Value in dispute will be used to determine your filing fee, plus $25.00 will be added for each additional parcel being appealed, 

not to exceed a total filing fee of $1,000.00. 

If the property is residential property (see MCL 205.762) and 

the Taxable Value in dispute is: 

Filing Fee is: 

$100,000.00 and under 

$125.00 

$100,000.01 to $500,000.00 

$200.00 

$Over $500,000.00 

$300.00 

If the property is 

NOT residential property and 

The Taxable Value in dispute is: 

Filing Fee is: 

$100,000.00 and under 

$250.00 

* Plus

Page 4

FARMING

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

Thilagam 1 LLC,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 26-000248

City Of Farmington Hills,

Respondent.

NOTICE OF DOCKET NUMBER

TAKE NOTICE that a Small Claims petition has been filed and the above-noted docket 

number has been assigned to that petition. The assignment of the docket number does 

not mean that the Tribunal has authority over the petition or that the petition complies 

with the Tribunal’s rules. The docket number needs to be included on all documents 

submitted in this case.

Respondent shall file an answer to the petition within 28 days of the issuance of a 

copy of this Notice to Respondent. Tribunal answer forms are available on our 

website at www.michigan.gov/taxtrib. Respondents must utilize the appropriate answer 

form. Failure to file the answer within the 28-day time frame may result in the 

placement of Respondent in default, as provided by TTR 281. Further, an electronic 

copy of the petition can be reviewed by utilizing the Docket Lookup Search on the 

Tribunal’s website.

By: __Tribunal Clerk_____

Entered: March 10, 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

Page 2

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA

DIRECTOR

MICHIGAN TAX TRIBUNAL · 611 W. OTTAWA ST., LANSING, MI 48933 · 517-335-9760

PO BOX 30232, LANSING, MI 48909 · Other Carriers: 2407 N. GRAND RIVER AVE., LANSING, MI 48906

Thilagam 1 LLC,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 26-000248

City Of Farmington Hills,

Respondent.

NOTICE OF DOCKET NUMBER

TAKE NOTICE that a Small Claims petition has been filed and the above-noted docket 

number has been assigned to that petition. The assignment of the docket number does 

not mean that the Tribunal has authority over the petition or that the petition complies 

with the Tribunal’s rules. The docket number needs to be included on all documents 

submitted in this case.

Respondent shall file an answer to the petition within 28 days of the issuance of a 

copy of this Notice to Respondent. Tribunal answer forms are available on our 

website at www.michigan.gov/taxtrib. Respondents must utilize the appropriate answer 

form. Failure to file the answer within the 28-day time frame may result in the 

placement of Respondent in default, as provided by TTR 281. Further, an electronic 

copy of the petition can be reviewed by utilizing the Docket Lookup Search on the 

Tribunal’s website.

By: __Tribunal Clerk_____

Entered: March 10, 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

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

RECEIVED 

JAN 2 0 2026 

MICHIGAN TAX TRIBUNAL. 

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

PROPERTY TAX APPEAL PETITION FORM 

OTHER EXEMPTION 

Do not use this form to appeal Principal Residence Exemption, Quatified Agricultural Exemption, Poverty Exemption, 

Disabled Veterans Exemption, or Eligible Manufacturing Personal Property Exemption. This form is intended for all other 

real and personal property exemption appeals. 

Pursuant to Tax Tribunal Rule (TTR) 278, you MUST submit a copy of the notice giving rise to the appeal (i.e., Board of 

Review Decision or other notice) with this petition, if applicable. 

If you do not submit this document, you may be held in 

default, 

Section 1: Petitioner’s Contact Information 

First Name 

MA 

Last Name/Company Name 

Thilagam 

Pandian 

D/B/A Thilagam1, LLC 

Mailing Address (No., Street, P.O. Box or Rural Route) 

5522 Royal Wood 

City or Town 

State 

ZIP Code 

West Bloomfield 

Mi 

48322 

Telephone Number 

Email Address {do not enter unless you want MTT to send ali correspondence via email) 

Section 2: Petitioner’s Attorney/Authorized Representative’s Contact 

Information 

First Name 

ML 

Last Name 

Charles 

E 

Bosler 

Firm Name (if any) Bosler & Company, P.C. 

Mailing Address (No., Street, P.O. Box or Rural Route} 

43494 Woodward Ave., 

Ste 212 

City or Town 

State 

ZIP Code 

Bloomfield Hills 

MI 

48302 

Telephone Number 248- 705 5458 

Email Address (do not enter uniess you want MTT to send ali correspondence via email) 

boslercpas@aol.com 

Section 3: Subject Property Information 

How many parcels are you 

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

appealing? 

3 

Od Yes 

[7%] No 

*if No, you must file separate appeals for each parce] 

Property Address (No., Street) 

29285 E Glen Oaks Rd. 

No. 36

Page 2

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

Section 4: Explain the Reason for this Appeal 

Taxpayer bought subject rental residence on 7/14/09 under her name, Thilagam Pandian. Upon advice 

from a friend, 

it was re-titled in 2024, out of her name and into a limited liability company that she wholly 

owns, called Thilagam1, LLC, in case of an accident or other tragedy that could occur resulting in high 

liability to ownership. 

Not known at the time was that to maintain the prior assessment base, a special 

form (L-4260) had to be filed with the local assessing department claiming that the ownership did not 

effectively change. When the new 2025 assessments were mailed, taxpayer merely thought the value of 

the property went up. 

But then in June, 2025 when the new, much higher than expected, property tax bil 

was received, taxpayer became aware of not timely filing the L-4260 Property Transfer Affidavit Form. 

Shortly thereafter, taxpayer filed that Form L-4260 with the Farmington Hills Assessing Department. 

MCL 211.27! states that property ownership transfers to other entities under common control with the 

transferor are not considered changes in ownership and therefore, are not subject to a step up in 

assessed taxable valuations to current market values. 

MCL.53b states that when a qualified error occurs in the assessing process, it can be evaluated along 

with supporting evidence at a local December Board of Review hearing for possible adjustment back to 

prior, property tax recorded valuations. Resulting adjustments under this section can be made for the 

current year and one immediately prior year. 

MCL 2111.53b(6) defines a qualified error to include one or more of the following: 

(a) a clerical error 

relative to the correct assessment figures, (c) an adjustment under Section27(a) which states that if an 

assessor determines that in fact, there has not been a transfer in ownership, the taxable value of the 

property shall be adjusted back for as many as 3 years, or (e), if there has been an error of omission or 

Section 5: Jurisdictional Issues 

List the exemption being appealed and the statutory authority for the exemption: 

MCL 211.27A 

Exemption of certain property transfers from stepped up taxable valuations 

What action prompted this appeal {i.e., notice of assessment, Board of Review decision, assessor notice): 

Rejection of the above interpretation of Michgian Law by the FarmingtonHills December Board of Review 

What entity, if any, denied the exemption: 

Farmington Hills December Board of Review 

If you are appealing from a Board of Review {BOR) denial, check which BOR you attended: 

[J March 

LJ July 

December 

List the date the denial, if any, was issued: 

12/09/25 

List the year(s) denied or under appeal: 

2025

Page 3

EE 

Aaa 

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

Fee Information 

Does the property have a Principal Residence Exemption of at least 50% as of the date of the filing of this petition for all tax years at 

issue? 

Yes 

[J no 

if you answered yes to the above question, you are not required to pay any filing fees. 

(f the property does not have a Principal Residence Exemption of at least 50% as of the date of the filing of this petition for all tax years at 

issue, the filing fee is based on the Taxable Value in dispute. 

If you are appealing more than ane parcel, the parcel with the highest 

Taxable Value in dispute will be used to determine your filing fee, plus $25.00 will be added for each additional parcel being appealed, 

not to exceed a total filing fee of $1,000.00. 

If the property is residential property (see MCL 205.762) and 

the Taxable Value in dispute is: 

Filing Fee is: 

$100,000.00 and under 

$125.00 

$100,000.01 to $500,000.00 

$200.00 

$Over $500,000.00 

$300.00 

If the property is 

NOT residential property and 

The Taxable Value in dispute is: 

Filing Fee is: 

$100,000.00 and under 

$250.00 

* Plus

Page 4

FARMING

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.