Universal II Fast Food LLC Petitioner Vs. City Of Southfield Respondent
- Petitioner
- Universal II Fast Food LLC
- Respondent
- City Of Southfield
Case overview
- Docket number
- 26-002127-TT
- Status
- Answer Due
- 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 |
|---|---|---|---|---|---|---|
| 4 | Proof of service of petition was received. | PET | Not recorded | 10/06/2026 | Not recorded | Download |
| Not recorded | Not recorded | Not recorded | Not recorded | Not recorded | Not recorded | Download |
| 3 | Petition has been verified | PET | 1 | 09/10/2026 | 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 | 09/10/2026 | Not recorded | Download |
| 1 | A petition was received. | PET | Not recorded | 06/01/2026 | $400.00 | Download |
| Not recorded | Not recorded | Not recorded | Not recorded | Not recorded | Not recorded | Download |
Documents
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Page 1
STATE OF MICHIGAN DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS MICHIGAN OFFICE OF ADMINISTRATIVE HEARINGS AND RULES MICHIGAN TAX TRIBUNAL UNIVERSAL II FAST FOOD LLC, MOAHR Docket No.: 26-002127 Petitioner, v. CITY OF SOUTHFIELD, Respondent. John J. Premo, Esq. (P55393) Kickham Hanley PLLC Attorneys for Petitioner 40950 Woodward Avenue, Ste. 306 248-544-1500 jpremo(@kickhamhanley.com PROOF OF SERVICE I hereby certify that on July 9, 2026, I caused a copy of the PETITIONER’S ENTIRE TRIBUNAL PROPERTY TAX PETITION, with the assigned MOAHR Docket No. noted thereon, together with a copy of this Proof of Service, to be enclosed in a sealed envelope, with first-class certified mail - return receipt requested postage fully prepaid, and deposited in the U.S. Mail, within the State of Michigan, addressed to: City of Southfield Assessor Southfield City Clerk ATTN: Justin Prybylski ATTN: Gabi Grossbard 26000 Evergreen Road 26000 Evergreen Road Southfield, MI 48076 P.O. Box 2055 Southfield, MI 48037 and, additionally, caused a copy of the same to be enclosed in a sealed envelope, with first-class postage fully prepaid, and deposited in the U.S. Mail, within the State of Michigan, addressed to: Oakland County Equalization Department Oakland County Clerk 250 Elizabeth Lake Road, #1000W ATTN: Lisa Brown Pontiac, MI 48341 1200 N. Telegraph Road Pontiac, MI 48341 4938-0000-6583 v.1
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Entire Tribunal Property Tax Petition MOAHR Docket No: 26-002127 Southfield Public Schools State Treasurer 24661 Lahser Road Michigan Department of Treasury Southfield, MI 48033 430 W. Allegan Street Lansing, MI 48922 and. additionally, caused a copy of this Proof of Service to be electronically filed with the Michigan Tax Tribunal using their electronic filing system which effects service upon: Clerk Michigan Tax Tribunal PO Box 0232 Lansing, MI 48909 I hereby declare that the statements above are true to the best of my information, knowledge, and belief. las a ») UW fll isa G. Ww. Mohler Employee of Kickham Hanley r Page 2 4877-7250-2895 v.1
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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: 26-002127 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 Universal II signed 7.9.2026 Fee Information Filing Fee: $ 0.00 Payment Information Payment: $ 0.00
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STATE OF MICHIGAN GRETCHEN WHITMER DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS MARLON I. BROWN, DPA GOVERNOR LANSING DIRECTOR UNIVERSAL Il FAST FOOD LLC , MICHIGAN TAX TRIBUNAL Petitioner(s) v MTT Docket No. CITY OF SOUTHFIELD Respondent(s) ENTIRE TRIBUNAL PROPERTY TAX PETITION 1. Property Parcel No: 76-24-14-101-230 (If more than one parcel is at issue, attach a completed Multiple Parcel Petition Form addressing all other parcels at issue.) 2. The property identified above is _X real ___ personal. 3. If more than one parcel of real property is under appeal, are the properties contiguous? Yes ___ No. (If no, separate Petitions are required for each non- contiguous parcel.) 4. Are all of the parcels of personal property located on a parcel of real property under appeal? Yes ___ No. (If no, separate Petitions are required for each parcel of personal property not located on a parcel of real property under appeal.) 5. If parcels of personal property are under appeal, when were the personal property statements filed by parcel number (attach additional page if necessary): 6. The property identified above is classified as COMMERCIAL - IMPROVED 7. If the assessment or assessments at issue were protested, the protest was made to Respondent's March July December Board of Review. MICHIGAN TAX TRIBUNAL - 611 W. OTTAWA ST., LANSING, Mi 48933 - 517-335-9760 PO BOX 30232, LANSING, MI 48909 - Other Cartiers: 2407 N. GRAND RIVER AVE., LANSING, MI 48906
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MTT Docket No. Page 2 of 4 8. 10. 11. 12. 13. 14. 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): 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): The property or properties at issue are located in OAKLAND County. The property or properties’ address is: 19701 W. 12 MILE ROAD, SOUTHFIELD, MI 48076 The assessment or assessments at issue were established by the (applicable local governmental unit): CITY OF SOUTHFIELD Petitioner's legal residence or principal office address is: 100 CHESTNUT RIDGE, WALLED LAKE, MI 48390 This appeal involves issues relating to the (check all that are applicable): X the property or properties’ true cash and taxable values the property or properties’ taxable value only If the property or properties’ taxable value is at issue, is there a dispute as to the value of an addition orloss? ___ Yes ___ No uniformity of the property or properties’ assessment the property or the properties’ exemption from ad valorem taxation under MCL The tax year(s) at issue are: 2026
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MTT Docket No. Page 3 of 4 15. If more than the current tax year is being appealed, list the separate and specific facts upon which Petitioner relies to invoke the Tribunal's authority over the prior tax year or years (attach additional page if necessary): 16. The values for the property identified above as established by Respondent's Board of Review are: Tax Year True Cash Value Assessed Value Taxable Value 2026 1,055,000. 527,500. 444,711 17. Petitioner contends that the values for the property identified above are: Tax Year True Cash Value State Equalized Value Taxable Value 2026 400,000. 200,000. 200,000. 18. The values in dispute for the property identified above are: Tax Year True Cash Value State Equalized Value Taxable Value 2026 655,000. 327,500. 244,711. 19. Petitioner requests the following relief (attach additional page if necessary): TO REDUCE THE STATE EQUALIZED AND TAXABLE VALUES TO THE AMOUNT IN SECTION 17. 20. List the separate and specific facts upon which Petitioner relies to support the relief requested (attach additional page if necessary): PETITIONER CONTENDS THAT THE SUBJECT PROPERTY'S ASSESSED AND TAXABLE VALUES EXCEED 50% OF THE PROPERTY'S TRUE CASH VALUE. PETITIONER RELIES ON COMPARABLE SALES AND/OR INCOME CAPITALIZATION TO SUPPORT ITS CONTENTION FOR RELIEF.
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MTT Docket No. Page 4 of 4 JOHN PREMO Email Address: JPREMO@KICKHAMHANLEY.COM Mailing Address: Telephone Number: 248-554-1500 Date: JUNE 1, 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 Universal II Fast Food LLC Home Address (No., Street, P.O. Box or Rural Route) 100 Chestnut Ridge City or Town Walled Lake State Michigan ZIP Code 48390 Telephone Number 248-544-1500 E-mail Address (do not enter unless you want MTT to send all correspondence via e-mail) jpremo@kickhamhanley.com Section 2: Attorney/Authorized Representative’s Contact Information First Name John M.I. J Last Name Premo Firm Name (if any) Kickham Hanley PLLC Address (No., Street, P.O. Box or Rural Route) 40950 Woodward Avenue Ste. 306 City or Town Bloomfield Hills State Michigan ZIP Code 48304 Telephone Number 248-544-1500 E-mail Address (do not enter unless you want MTT to send all correspondence via e-mail) jpremo@kickhamhanley.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] 19701 W 12 Mile Road Southfield
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STATE OF MICHIGAN GRETCHEN WHITMER GOVERNOR DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS LANSING MARLON I. BROWN, DPA DIRECTOR Michigan 48076 Taxing Authority (City or Township) City Of Southfield (OAKLAND) County Oakland If you are appealing more than one parcel, are they contiguous or adjoining? (*If no, you must file separate appeals for each non-contiguous or non-adjoining parcel.) N/A Section 5: Check which of the following you are appealing (check all that apply) True Cash and Taxable Values If “Other”, please explain: Section 6: Valuation Information for Each Parcel under Appeal Parcel Number: 76-24-14-101-230 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: 527500 Current Taxable Value as established by the Board of Review: 444710 What do you believe is the fair market value (also known as True Cash Value)? 400000 Multiply the True Cash Value by 50% and enter here. This is your contention of Assessed Value (also known as State Equalized Value). 200000 If you belive the Taxable Value differs from your contention of Assessed Value, enter your contention of Taxable Value. 244711 Fee Information The filing fee is based on the greater of State Equalized Value or Taxable Value in contention. If you are appealing more than one parcel, the parcel with the highest State Equalized Value or Taxable Value in contention will be used to determine your filing fee, plus $25.00 will be added for each additional parcel being appealed. If the State Equalized Value or Taxable Value in contention is: Your filing fee is: $100,000.00 and under $250.00 $100,000.01 to $500,000.00 $400.00 $Over $500,000.00 $600.00 * Plus $25.00 for each additional parcel, not to exceed a total filing fee of $2,000.00.
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STATE OF MICHIGAN GRETCHEN WHITMER GOVERNOR DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS LANSING MARLON I. BROWN, DPA DIRECTOR A fee of $250.00 is required for the filing of a Special Assessment Appeal. A fee of $250.00 is required for the filing of an Equalization Tax Appeal. A fee of $250.00 is required for the filing of a Non-Property Tax Appeal. A fee of $150.00 is required for the filing of a Classification Tax Appeal Electronic Signature *Typing your name below will serve as your signature Petitioner or Attorney/Authorized Representative’s Signature: /s/ John J. Premo - Kickham Hanley PLLC Payment Information Amount: 400 Success: True Message: "" Waiver Code: Transaction Number: 26060187739117 Supporting Waiver Documents:
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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 Universal II Fast Food LLC, Petitioner, MICHIGAN TAX TRIBUNAL v MTT Docket No.: 26-002127 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: September 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
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STATE OF MICHIGAN GRETCHEN WHITMER DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS MARLON I. BROWN, DPA GOVERNOR LANSING DIRECTOR UNIVERSAL Il FAST FOOD LLC , MICHIGAN TAX TRIBUNAL Petitioner(s) v MTT Docket No. CITY OF SOUTHFIELD Respondent(s) ENTIRE TRIBUNAL PROPERTY TAX PETITION 1. Property Parcel No: 76-24-14-101-230 (If more than one parcel is at issue, attach a completed Multiple Parcel Petition Form addressing all other parcels at issue.) 2. The property identified above is _X real ___ personal. 3. If more than one parcel of real property is under appeal, are the properties contiguous? Yes ___ No. (If no, separate Petitions are required for each non- contiguous parcel.) 4. Are all of the parcels of personal property located on a parcel of real property under appeal? Yes ___ No. (If no, separate Petitions are required for each parcel of personal property not located on a parcel of real property under appeal.) 5. If parcels of personal property are under appeal, when were the personal property statements filed by parcel number (attach additional page if necessary): 6. The property identified above is classified as COMMERCIAL - IMPROVED 7. If the assessment or assessments at issue were protested, the protest was made to Respondent's March July December Board of Review. MICHIGAN TAX TRIBUNAL - 611 W. OTTAWA ST., LANSING, Mi 48933 - 517-335-9760 PO BOX 30232, LANSING, MI 48909 - Other Cartiers: 2407 N. GRAND RIVER AVE., LANSING, MI 48906
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MTT Docket No. Page 2 of 4 8. 10. 11. 12. 13. 14. 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): 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): The property or properties at issue are located in OAKLAND County. The property or properties’ address is: 19701 W. 12 MILE ROAD, SOUTHFIELD, MI 48076 The assessment or assessments at issue were established by the (applicable local governmental unit): CITY OF SOUTHFIELD Petitioner's legal residence or principal office address is: 100 CHESTNUT RIDGE, WALLED LAKE, MI 48390 This appeal involves issues relating to the (check all that are applicable): X the property or properties’ true cash and taxable values the property or properties’ taxable value only If the property or properties’ taxable value is at issue, is there a dispute as to the value of an addition orloss? ___ Yes ___ No uniformity of the property or properties’ assessment the property or the properties’ exemption from ad valorem taxation under MCL The tax year(s) at issue are: 2026
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MTT Docket No. Page 3 of 4 15. If more than the current tax year is being appealed, list the separate and specific facts upon which Petitioner relies to invoke the Tribunal's authority over the prior tax year or years (attach additional page if necessary): 16. The values for the property identified above as established by Respondent's Board of Review are: Tax Year True Cash Value Assessed Value Taxable Value 2026 1,055,000. 527,500. 444,711 17. Petitioner contends that the values for the property identified above are: Tax Year True Cash Value State Equalized Value Taxable Value 2026 400,000. 200,000. 200,000. 18. The values in dispute for the property identified above are: Tax Year True Cash Value State Equalized Value Taxable Value 2026 655,000. 327,500. 244,711. 19. Petitioner requests the following relief (attach additional page if necessary): TO REDUCE THE STATE EQUALIZED AND TAXABLE VALUES TO THE AMOUNT IN SECTION 17. 20. List the separate and specific facts upon which Petitioner relies to support the relief requested (attach additional page if necessary): PETITIONER CONTENDS THAT THE SUBJECT PROPERTY'S ASSESSED AND TAXABLE VALUES EXCEED 50% OF THE PROPERTY'S TRUE CASH VALUE. PETITIONER RELIES ON COMPARABLE SALES AND/OR INCOME CAPITALIZATION TO SUPPORT ITS CONTENTION FOR RELIEF.
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MTT Docket No. Page 4 of 4 JOHN PREMO Email Address: JPREMO@KICKHAMHANLEY.COM Mailing Address: Telephone Number: 248-554-1500 Date: JUNE 1, 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 Universal II Fast Food LLC Home Address (No., Street, P.O. Box or Rural Route) 100 Chestnut Ridge City or Town Walled Lake State Michigan ZIP Code 48390 Telephone Number 248-544-1500 E-mail Address (do not enter unless you want MTT to send all correspondence via e-mail) jpremo@kickhamhanley.com Section 2: Attorney/Authorized Representative’s Contact Information First Name John M.I. J Last Name Premo Firm Name (if any) Kickham Hanley PLLC Address (No., Street, P.O. Box or Rural Route) 40950 Woodward Avenue Ste. 306 City or Town Bloomfield Hills State Michigan ZIP Code 48304 Telephone Number 248-544-1500 E-mail Address (do not enter unless you want MTT to send all correspondence via e-mail) jpremo@kickhamhanley.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] 19701 W 12 Mile Road Southfield
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STATE OF MICHIGAN GRETCHEN WHITMER GOVERNOR DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS LANSING MARLON I. BROWN, DPA DIRECTOR Michigan 48076 Taxing Authority (City or Township) City Of Southfield (OAKLAND) County Oakland If you are appealing more than one parcel, are they contiguous or adjoining? (*If no, you must file separate appeals for each non-contiguous or non-adjoining parcel.) N/A Section 5: Check which of the following you are appealing (check all that apply) True Cash and Taxable Values If “Other”, please explain: Section 6: Valuation Information for Each Parcel under Appeal Parcel Number: 76-24-14-101-230 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: 527500 Current Taxable Value as established by the Board of Review: 444710 What do you believe is the fair market value (also known as True Cash Value)? 400000 Multiply the True Cash Value by 50% and enter here. This is your contention of Assessed Value (also known as State Equalized Value). 200000 If you belive the Taxable Value differs from your contention of Assessed Value, enter your contention of Taxable Value. 244711 Fee Information The filing fee is based on the greater of State Equalized Value or Taxable Value in contention. If you are appealing more than one parcel, the parcel with the highest State Equalized Value or Taxable Value in contention will be used to determine your filing fee, plus $25.00 will be added for each additional parcel being appealed. If the State Equalized Value or Taxable Value in contention is: Your filing fee is: $100,000.00 and under $250.00 $100,000.01 to $500,000.00 $400.00 $Over $500,000.00 $600.00 * Plus $25.00 for each additional parcel, not to exceed a total filing fee of $2,000.00.
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STATE OF MICHIGAN GRETCHEN WHITMER GOVERNOR DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS LANSING MARLON I. BROWN, DPA DIRECTOR A fee of $250.00 is required for the filing of a Special Assessment Appeal. A fee of $250.00 is required for the filing of an Equalization Tax Appeal. A fee of $250.00 is required for the filing of a Non-Property Tax Appeal. A fee of $150.00 is required for the filing of a Classification Tax Appeal Electronic Signature *Typing your name below will serve as your signature Petitioner or Attorney/Authorized Representative’s Signature: /s/ John J. Premo - Kickham Hanley PLLC Payment Information Amount: 400 Success: True Message: "" Waiver Code: Transaction Number: 26060187739117 Supporting Waiver Documents:
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