Transend Properties Xix, LLC, Petitioner Vs. City Of Southfield, 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 

Transend Properties XIX LLC, 

MICHIGAN TAX TRIBUNAL 

 

Petitioner, 

 

 

v 

 

MTT Docket No. 25-002491 

 

City of Southfield, 

 

Presiding Judge 

Respondent. 

 

Patricia L. Halm 

 

ORDER GRANTING JOINT STIPULATION FOR ENTRY OF CONSENT JUDGMENT 

 

CONSENT JUDGMENT 

 

The Tribunal has reviewed the Stipulation and finds that it comports with the mandates 

of State law.1 As a result, the Tribunal shall enter the parties’ 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, 2020, through June 30, 2022, at the rate of 4.25%, 

(ii) after June 30, 2022, through December 31, 2022, at the rate of 4.27%, (iii) after 

December 31, 2022, through June 30, 2023, at the rate of 5.65%, (iv) after June 30, 

2023, through December 31, 2023, at the rate of 8.25%, (v) after December 31, 2023, 

 

1 See MCL 211.27a. 

2 See MCL 205.755.

Page 2

MTT Docket No. 25-002491 

Page 2 of 2 

 

through June 30, 2024, at the rate of 9.30%, (vi) after June 30, 2024, through December 

31, 2024, at the rate of 9.50%, (vii) after December 31, 2024, through June 30, 2025, at 

the rate of 9.47%, and (viii) after June 30, 2025, through December 31, 2025, at the rate 

of 8.66%. 

 

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. 

 

 

 

 

 

 

 

 

 

 

By _____________________________ 

Entered: August 27, 2025 

sb 

 

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

1 

 

STATE OF MICHIGAN 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MICHIGAN TAX TRIBUNAL 

 

 

TRANSEND PROPERTIES XIX, LLC, 

 

 

Petitioner, 

v 

 

 

 

 

 

 

 

 

MTT Docket No. 25-002491 

 

 

 

 

 

 

 

 

 

 

CITY OF SOUTHFIELD, 

 

 

 

 

 

 

 

 

Respondent. 

________________________________/ 

 

STIPULATION FOR ENTRY OF CONSENT JUDGMENT 

(VALUATION) 

 

 

1. 

The subject property is located in Oakland County. 

 

2. 

The case is pending in the Entire Tribunal. 

 

3. 

Property Parcel No. 76-24-18-451-004 / 26545 American Drive. 

 

4. 

The values for the property identified above, as established by Respondent’s Board 

of Review are: 

 

 

 

 

 

 

 

5. 

The values for the property identified above as stipulated by the parties for settlement 

purposes are: 

 

 

 

 

 

 

6. 

If stipulation addresses tax years other than the tax year originally appealed or tax 

years added through motions to amend that have been granted by the Tribunal, list the separate facts 

upon which the parties rely to invoke the Tribunal’s authority over those tax year or years (attach 

additional page if necessary): 

 

7. 

List any special terms or conditions being proposed by the parties that would affect 

the execution of this Consent Judgment including, but not limited to, the joint payment of the refund, 

the waiver of interest, etc.: 

Tax Year 

True Cash Value 

Assessed Value 

Taxable Value 

 

 

 

 

2025 

$2,728,980 

$1,364,490 

$1,190,055 

Tax Year 

True Cash Value 

State Equalized Value 

Taxable Value 

 

 

 

 

2025 

$2,000,000 

$1,000,000 

$1,000,000

Page 2

2 

 

MTT Docket No. 25-002491 

Stipulation for Entry of Consent Judgment 

 

 

 

IT IS FURTHER ORDERED that refunds shall be made payable jointly to the 

Petitioner named herein and its Representative, Property Tax Reduction Services, 

LLC, and sent to Jay A. Schwartz, Property Tax Reduction Services, LLC, 37887 West 

Twelve Mile Road, Suite B, Farmington Hills, Michigan 48331. Calculations of the 

refund amount shall also be sent to Petitioner’s Representative at the same address. 

 

IT IS FURTHER ORDERED all interest due hereunder is waived if, and only if, all 

refunds otherwise due are paid within 45 days of the entry of the consent judgment, 

however, otherwise interest shall be paid as provided in the Tax Tribunal Act, including 

MCL 205.737. 

 

 

PROPERTY TAX REDUCTION 

SERVICES, LLC 

 

By: /s/ Jay A. Schwartz 

 

 Jay A. Schwartz 

Representative for Petitioner 

37887 West Twelve Mile Road, Suite B 

Farmington Hills, Michigan 48331 

(248) 672-1922 

jschwartz@propertytaxreductionservices.org 

 

Dated: August 25, 2025 

HALLAHAN & ASSOCIATES, P.C. 

 

 

By: /s/ Seth A. O’Loughlin (w/Permission) 

 

 Seth A. O’Loughlin (P80257) 

 

 Attorneys for Respondent 

 

1750 S. Telegraph Road, Suite 202 

 

Bloomfield Hills, Michigan 48302 

 (248) 731-3089 

 

soloughlin@hallahanlaw.com 

 

 

Dated: August 21, 2025

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Page 1

1 

 

STATE OF MICHIGAN 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MICHIGAN TAX TRIBUNAL 

 

 

TRANSEND PROPERTIES XIX, LLC, 

 

 

Petitioner, 

v 

 

 

 

 

 

 

 

 

MTT Docket No. 25-002491 

 

 

 

 

 

 

 

 

 

 

CITY OF SOUTHFIELD, 

 

 

 

 

 

 

 

 

Respondent. 

________________________________/ 

 

STIPULATION FOR ENTRY OF CONSENT JUDGMENT 

(VALUATION) 

 

 

1. 

The subject property is located in Oakland County. 

 

2. 

The case is pending in the Entire Tribunal. 

 

3. 

Property Parcel No. 76-24-18-451-004 / 26545 American Drive. 

 

4. 

The values for the property identified above, as established by Respondent’s Board 

of Review are: 

 

 

 

 

 

 

 

5. 

The values for the property identified above as stipulated by the parties for settlement 

purposes are: 

 

 

 

 

 

 

6. 

If stipulation addresses tax years other than the tax year originally appealed or tax 

years added through motions to amend that have been granted by the Tribunal, list the separate facts 

upon which the parties rely to invoke the Tribunal’s authority over those tax year or years (attach 

additional page if necessary): 

 

7. 

List any special terms or conditions being proposed by the parties that would affect 

the execution of this Consent Judgment including, but not limited to, the joint payment of the refund, 

the waiver of interest, etc.: 

Tax Year 

True Cash Value 

Assessed Value 

Taxable Value 

 

 

 

 

2025 

$2,728,980 

$1,364,490 

$1,190,055 

Tax Year 

True Cash Value 

State Equalized Value 

Taxable Value 

 

 

 

 

2025 

$2,000,000 

$1,000,000 

$1,000,000

Page 2

2 

 

MTT Docket No. 25-002491 

Stipulation for Entry of Consent Judgment 

 

 

 

IT IS FURTHER ORDERED that refunds shall be made payable jointly to the 

Petitioner named herein and its Representative, Property Tax Reduction Services, 

LLC, and sent to Jay A. Schwartz, Property Tax Reduction Services, LLC, 37887 West 

Twelve Mile Road, Suite B, Farmington Hills, Michigan 48331. Calculations of the 

refund amount shall also be sent to Petitioner’s Representative at the same address. 

 

IT IS FURTHER ORDERED all interest due hereunder is waived if, and only if, all 

refunds otherwise due are paid within 45 days of the entry of the consent judgment, 

however, otherwise interest shall be paid as provided in the Tax Tribunal Act, including 

MCL 205.737. 

 

 

PROPERTY TAX REDUCTION 

SERVICES, LLC 

 

By: /s/ Jay A. Schwartz 

 

 Jay A. Schwartz 

Representative for Petitioner 

37887 West Twelve Mile Road, Suite B 

Farmington Hills, Michigan 48331 

(248) 672-1922 

jschwartz@propertytaxreductionservices.org 

 

Dated: August 25, 2025 

HALLAHAN & ASSOCIATES, P.C. 

 

 

By: /s/ Seth A. O’Loughlin (w/Permission) 

 

 Seth A. O’Loughlin (P80257) 

 

 Attorneys for Respondent 

 

1750 S. Telegraph Road, Suite 202 

 

Bloomfield Hills, Michigan 48302 

 (248) 731-3089 

 

soloughlin@hallahanlaw.com 

 

 

Dated: August 21, 2025

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Page 1

STATE OF MICHIGAN 

DEPARTMENT OF LICENSING & REGULATORY AFFAIRS 

MICHIGAN TAX TRIBUNAL 

 

Transend Properties XIX LLC, 

 

 

 

Petitioner, 

 

v 

 

City of Southfield, 

 

 

 

Respondent. 

 

 

 

MTT Docket No. 25-002491 

 

Parcel No. 76-24-18-451-004 

 

_____________________________________________________________________________/ 

 

JAY A. SCHWARTZ 

PROPERTY TAX REDUCTION 

SERVICES, LLC 

Representative for Petitioner 

37887 West 12 Mile Road, Suite B 

Farmington Hills, MI 48331 

(248) 672-1922 

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 for the reason 

that none are made. 

 

4. 

Respondent neither admits nor denies the allegations in Paragraph 4 for the reason 

that none are made.

Page 2

Entire Tribunal Property Tax Answer 

Page 2 of 5 

 

5. 

Respondent neither admits nor denies the allegations in Paragraph 5 for the reason 

that none are made. 

 

6. 

Respondent admits the allegations in Paragraph 6. 

 

7. 

Respondent neither admits nor denies the allegations in Paragraph 7 for the reason 

that none are made. 

 

8. 

Respondent neither admits nor denies the allegations in Paragraph 8 for the reason 

that none are made. 

 

9. 

Respondent neither admits nor denies the allegations in Paragraph 9 for the reason 

that none are made. 

 

10. 

Respondent admits the allegations in Paragraph 10. 

 

11. 

Respondent admits the allegations in Paragraph 11. 

 

12. 

Respondent lacks the information and knowledge necessary to respond to the 

truth of the allegations set forth in Paragraph 12 and, therefore, leaves Petitioner to its proofs. 

 

13. 

Respondent acknowledges Petitioner’s beliefs as to the issues in this appeal but 

denies that those issues have merit and further denies that Petitioner is entitled to any relief. 

 

14. 

Respondent acknowledges Petitioner’s belief as to an issue with the 2025 tax year 

but denies any issue with said tax year. 

 

15. 

Respondent neither admits nor denies the allegations in Paragraph 15 for the 

reason that none are made. 

 

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 

2025 

$2,728,980 

$1,364,490 

$1,190,055 

 

17. 

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

 

Tax Year 

True Cash Value 

State Equalized Value 

Taxable Value 

2025 

$2,728,980 

$1,364,490 

$1,190,055 

 

18. 

The values in dispute for the property identified above are: 

 

Tax Year 

True Cash Value 

State Equalized Value 

Taxable Value 

2025 

$0 

$0 

$0

Page 3

Entire Tribunal Property Tax Answer 

Page 3 of 5 

 

 

19. 

Respondent denies Petitioner is entitled to the relief requested in Paragraph 19 for 

the reasons set forth above. Furthermore, the assessed, state equalized and/or taxable values do 

not exceed permitted amounts, do not exceed the percentage for 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 denies the allegations in Paragraph 20 for the reason that the same are 

untrue. Furthermore, the assessed, state equalized and/or taxable values do not exceed permitted 

amounts, do not exceed the percentage for 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. 

 

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/ Seth A. O’Loughlin______________ 

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: August 22, 2025 

(248) 731-3089 

 

 

 

AFFIRMATIVE DEFENSES 

 

Respondent, City of Southfield, asserts the following affirmative defenses: 

1. 

Petitioner fails to allege specific and sufficient facts to set forth a cause of action 

against Respondent and to support its claim for relief. 

2. 

The Tribunal is charged with finding a property’s true cash value to determine the 

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

(1981).

Page 4

Entire Tribunal Property Tax Answer 

Page 4 of 5 

 

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

Page 5

E

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Page 1

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

ORLENE HAWKS

DIRECTOR

Entire Tribunal Case Information Sheet - Respondent

MOAHR DOCKET NO. 25-002491

Section 1: Respondent’s Contact Information

Filer Type: Local Unit of Government

City Of Southfield (OAKLAND)

Local Unit of Government/First Name

M.I.

Last Name

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

City or Town

State

Michigan

ZIP Code

Telephone Number

Fax Number

E-mail Address (do not enter unless you want MTT to send all correspondence via e-mail)

Section 2: Attorney/Authorized Representative’s Contact Information

First Name

Laura

M.I.

M

Last Name

Hallahan

Firm Name (if any)

Hallahan & Associates, P.C.

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

248-731-3087

Fax Number

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: 

Kelsea M. Melcher

/s/

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Page 1

1 

 

STATE OF MICHIGAN 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MICHIGAN TAX TRIBUNAL 

 

 

TRANSEND PROPERTIES XIX, LLC, 

 

 

 

Petitioner, 

v 

 

 

 

 

 

 

 

 

MTT Docket No. 25-002491 

 

CITY OF SOUTHFIELD, 

 

 

 

Respondent. 

____________________________________/ 

 

PROOF OF SERVICE FOR PROPERTY TAX PETITION 

 

 

I, Lyn Zarem, state that on August 21, 2025, I served a copy of the 2025 Entire Tribunal 

Property Tax Petition (with noted docket number), relative to the above-captioned matter: 

By CERTIFIED MAIL, on: 

 

City of Southfield Assessing 

26000 Evergreen Road 

Southfield, Michigan 48076 

 

City of Southfield Clerk 

26000 Evergreen Road 

Southfield, Michigan 48076 

 

and FIRST-CLASS MAIL, on: 

 

Oakland County Director of Equalization 

Suite 1000W 

250 Elizabeth Lake Road 

Pontiac, Michigan 48341 

 

Oakland County Clerk 

1200 North Telegraph Road 

Pontiac, Michigan 48341 

 

Secretary of Local School Board 

Southfield Public Schools 

24661 Lahser Road 

Southfield, Michigan 48033

Page 2

2 

 

State Treasurer 

 

Michigan Department of Treasury 

 

430 West Allegan 

 

Lansing, Michigan 48922 

 

I declare under the penalty of perjury that a statement above is true to the best of my 

knowledge, information and belief. 

 

 

 

 

 

 

 

 

 

 

 

/s/ Lyn Zarem 

 

 

 

 

 

 

 

 

 

 

 

Property Tax Reduction Services, LLC 

 

 

 

 

 

 

 

37887 West Twelve Mile Road, Suite B 

 

 

 

 

 

 

 

Farmington Hills, Michigan 48331 

 

 

 

 

 

 

 

(248) 672-1922

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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

Transend Properties XIX, LLC, 

Petitioner,

 MICHIGAN TAX TRIBUNAL

v

MTT Docket No.: 25-002491

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: July 14, 2025

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

GRETCHEN WHITMER 

GOVERNOR 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

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 

Petitioner(s) 

 

v 

 

 

 

 

 

 

 

MTT Docket No. 

 

 

 

 

_____________________________ 

Respondent(s) 

 

ENTIRE TRIBUNAL PROPERTY TAX PETITION 

 

1. 

Property Parcel No: _____________________________________________ 

(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 ___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 _________________________ 

 

7. 

If the assessment or assessments at issue were protested, the protest was made 

to Respondent’s ___ March ___ July ___December Board of Review. 

 

 

 

TRANSEND PROPERTIES, XIX, LLC,

 25-002491

CITY OF SOUTHFIELD,

 76-24-18-451-004

 X

 Commercial Improved

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 _______________County. The 

property or properties’ address is: 

 

 

 

 

 

11. 

The assessment or assessments at issue were established by the (applicable 

local governmental unit): ________________________________________ 

 

12. 

Petitioner’s legal residence or principal office address is: 

 

 

 

 

 

13. 

This appeal involves issues relating to the (check all that are applicable): 

________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 

________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: _______________________________________ 

 

 

25-002491

 Oakland

 26545 American Drive

 Southfield, Michigan 48034

City of Southfield

 26545 American Drive, Southfield, Michigan 48034

 X

2025

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 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

17. 

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

 

Tax Year 

True Cash Value 

State Equalized Value 

Taxable Value 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

18. 

The values in dispute for the property identified above are: 

 

Tax Year 

True Cash Value 

State Equalized Value 

Taxable Value 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

19. 

Petitioner requests the following relief (attach additional page if necessary): 

 

 

 

 

 

 

20. 

List the separate and specific facts upon which Petitioner relies to support the 

relief requested (attach additional page if necessary): 

 

 

 

 

25-002491

2025

$2,728,980

$1,364,490

 $1,190,055

2025

 $1,700,000

 $850,000

 $850,000

2025

 $1,028,980

 $514,490

 $340,055

The Tribunal reduce the assessed value, state equalized and taxable value on the 

subject property and issue a refund with interest as provided by the Tax Tribunal Act,

together with such further relief as the Tribunal deems just.

The subject assessments are excessive and do not reflect the true cash value of the 

property.

Page 4

MTT Docket No. _________________ 

Page 4 of 4 

Signature of Petitioner’s Authorized Representative or, if none, Petitioner: 

______________________________________________________________________ 

 

Printed Name of Petitioner’s Authorized Representative or, if none, Petitioner: 

______________________________________________________________________ 

 

Email Address: _________________________________________________________ 

 

Mailing Address: 

______________________________________________________________________

______________________________________________________________________

______________________________________________________________________

______________________________________________________________________ 

 

Telephone Number: _____________________________________________________ 

 

Date: _________________________________________________________________ 

 

25-002491

 /s/ Jay A. Schwartz

Jay A. Schwartz, Authorized

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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 

Transend Properties XIX LLC, 

MICHIGAN TAX TRIBUNAL 

 

Petitioner, 

 

 

v 

 

MTT Docket No. 24-001913 & 

 

 

 25-002491 

 

City of Southfield, 

 

Presiding Judge 

Respondent. 

 

Marcus L. Abood 

 

ORDER GRANTING PETITIONER’S MOTION TO AMEND 

 

ORDER SEVERING 2025 TAX YEAR AND ASSIGNING IT 

DOCKET NUMBER 25-002491 

 

On May 28, 2025, Petitioner filed a motion requesting that the Tribunal permit them to 

amend the petition filed in this case to include the 2025 tax year. 

 

On June 18, 2025, Respondent filed a response to the motion. In the response, 

Respondent states that “[t]he parties are scheduled to exchange valuation 

disclosures and prehearing statements on July 21, 2025—less than five weeks after the 

filing of this response. There is not sufficient time for Respondent to conduct discovery 

or prepare a valuation disclosure relevant to the 2025 tax year in such a short period of 

time.” Respondent goes on to further request the Tribunal assign the 2025 tax year a 

new docket number in order to “facilitate the efficient administration of justice and 

prevent severe and unnecessary prejudice to Respondent.” 

 

The Tribunal has considered the motion, the response, and case file and finds that 

Petitioner timely filed its Motion to Amend, included the necessary information and filing 

fee, and otherwise met all requirements, as set forth in MCL 205.737 and MCL 

205.735a. Due to the stage in which this case is at, however, and in the interest of 

judicial efficiency, the 2025 tax year shall be severed from this case and assigned to a 

new docket number. Therefore, 

 

IT IS ORDERED that Petitioner’s Motion to Amend is GRANTED. 

 

IT IS FURTHER ORDERED that Petitioner’s assessment appeal for the 2025 tax year is 

SEVERED and ASSIGNED to Docket No. 25-002491. 

 

IT IS FURTHER ORDERED that Petitioner shall file a petition pertaining to the 2025 tax 

year within 21 days of the entry of this order.1 The petition shall note the docket number 

 

1 See TTR 233.

Page 2

MTT Docket No. 24-001913 & 25-002491 

Page 2 of 2 

 

assigned by the Tribunal for the 2025 tax year and if filed utilizing the Tribunal’s e-filing 

system, must be filed on the assigned 2025 docket number as a “Severed Petition.”2 

 

IT IS FURTHER ORDERED that the Tribunal shall issue a Notice of Docket after receipt 

of the petition for the 2025 tax year. 

 

Failure to comply with this order may result in dismissal of the appeal for the 20XX tax 

year.3 

 

 

 

 

 

 

By 

 

 

Entered: June 24, 2025 

kac/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 

 

 

2 Alternatively, the petition may be downloaded from the Tribunal’s website and mailed to the Tribunal via 

United States Postal Service at: Michigan Tax Tribunal, PO BOX 30232, Lansing, MI 48909. The petition 

may also be delivered to the Tribunal via overnight carrier (UPS, FedEx, or DHL) at: Michigan Tax 

Tribunal, 2nd Floor MTT, 2407 N. Grand River Avenue, Lansing, MI 48933. 

3 See TTR 237.

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