Record Finder / 26-001485-TT
Michigan
Walgreen Co Petitioner V City Of Southfield Respondent
- Petitioner
- Walgreen Co
- Respondent
- City Of Southfield
Case overview
- Docket number
- 26-001485-TT
- Status
- Answer Due
- CaseType
- SC Property
- Division
- Small Claims Division
- County
- Oakland
- Judge
- No judge assigned
Docket history
| Line # | Subject | Filer | Line Ref | Enter Date/Post Mark | Fee | Related Item |
|---|---|---|---|---|---|---|
| 4 | Answer was received | RESP | Not recorded | 09/14/2026 | Not recorded | Download |
| Not recorded | Not recorded | Not recorded | Not recorded | Not recorded | Not recorded | Download |
| 3 | Petition has been verified | PET | 1 | 08/31/2026 | Not recorded | Download |
| 2 | Notice of Docket Number SC | Not recorded | Not recorded | 08/31/2026 | Not recorded | Download |
| 1 | A petition was received. | PET | Not recorded | 05/26/2026 | $250.00 | Download |
Documents
24-001485 - SC - Answer POS.pdfRead complete document text →
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MTT Docket No. 26-001485 STATE OF MICHIGAN DEPARTMENT OF LICENSING & REGULATORY AFFAIRS MICHIGAN ADMINISTRATIVE HEARING SYSTEM MICHIGAN TAX TRIBUNAL WALGREEN CO., Petitioner, V. MTT Docket No.: 26-001485 Parcel No.: 76-24-12-478-038 CITY OF SOUTHFIELD, Respondent. / Proof of Service Justin E. Prybylski, MMAO(4), Assessor for the City of Southfield, certifies that on Monday, September 14, 2026, copies of Respondent’s Answer to Petitioner’s Petition were served to: Peter Ellenson Law Office of Peter Ellenson 30500 Northwestern Hwy, Suite 300 Farmington Hills, MI 48334 and Michigan Tax Tribunal P.O. Box 30232 Lansing, MI 48909 By e-file and first-class mail through placing said document in envelopes addressed to the above parties with postage fully prepaid, and by depositing said envelopes in a receptacle for United States Mail. rd Justin E Prybytski, MMAO(4) Assessor, City of Southfield
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scanswer_valuation.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 PROPERTY TAX APPEAL ANSWER FORM VALUATION / UNCAPPING APPEAL MTT DOCKET NO. 26-001485 Respondent’s Contact Information: Filer Type: Local Unit of Government Local Unit of Government: City Of Southfield (OAKLAND) First Name M.I. Last Name Mailing Address (No., Street, P.O. Box or Rural Route) City or Town State ZIP Code Telephone Number E-mail Address Respondent’s Attorney/Authorized Representative’s Contact Information, if any: First Name Justin M.I. Edward Last Name Prybylski Firm Name (if any) City of Southfield Address (No., Street, P.O. Box or Rural Route) 26000 Evergreen Rd City or Town Southfield State Michigan ZIP Code 48076 Telephone Number (248) 796-5240 E-mail Address jprybylski@cityofsouthfield.com Subject Property Information: Are the parcels listed by Petitioner contiguous or adjoining? If no, list all parcels that are adjoining in separate groupings. *If necessary, attach a separate sheet. N/A Does the subject property have a principal residence exemption of 50% or more? No
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STATE OF MICHIGAN GRETCHEN WHITMER GOVERNOR DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS LANSING MARLON I. BROWN, DPA DIRECTOR Please Explain Your Answer to this Appeal: Respondent denies Petitioner's allegations that the assessed and taxable values for the subject property exceed 50% of true cash value. Respondent will submit all evidence in accordance with R 792.10289 of the Tribunal's Rules of Practice and Procedure Rule 289, at least 21 days prior to a hearing. Jurisdictional Issues: IF PETITIONER IS APPEALING THE TRUE CASH AND/OR TAXABLE VALUES: Did Petitioner protest the assessment at a Board of Review? No If Yes, check which Board of Review Petitioner attended: If No, was the Notice of Assessment properly sent to Petitioner prior to the March Board of Review? Yes *Submit a copy of the Notice of Assessment with the Answer. If the July or December Board of Review revised the assessment(s) at issue, did it have authority? If yes, please cite the Board’s authority? Was the assessment(s) at issue established as the result of a clerical error or mutual mistake of fact? No If yes, please explain Is Petitioner appealing from a State Tax Commission Order? No If yes, when was it issued? IF PETITIONER IS APPEALING THE UNCAPPING OF TAXABLE VALUE: When was the Notice of Uncapping issued? Under what statutory section was the taxable value uncapped?
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STATE OF MICHIGAN GRETCHEN WHITMER GOVERNOR DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS LANSING MARLON I. BROWN, DPA DIRECTOR Valuation Information: Parcel Identification Number: 76-24-12-478-038 Classification of Property: Real (check one) Commercial (check one) Current Assessed Value as established by the Board of Review: 902500 Current Taxable Value as established by the Board of Review: 902500 What do you believe is the fair market value? 1805000 What do you believe is the taxable value? 902500 Electronic Signature *Typing your name below will serve as your signature Respondent’s Signature: /s/ JUSTIN E. PRYBYLSKI, MMAO Attorney or Authorized Agent’s Signature: /s/
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scpetition_valuation.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 1 of 3 PROPERTY TAX APPEAL PETITION FORM VALUATION / UNCAPPING APPEAL MTT DOCKET NO. Petitioner’s Contact Information: Filer Type: Organization Local Unit of Government: First Name M.I. Last Name Walgreen Co Mailing Address (No., Street, P.O. Box or Rural Route) Tax Department PO Box 1159 City or Town Deerfield State Illinois ZIP Code 60015 Telephone Number 2484064443 E-mail Address peter@ellensonlaw.com Petitioner’s Attorney/Authorized Representative’s Contact Information, if any: First Name Peter Ellenson M.I. Last Name Ellenson Firm Name (if any) Law Office of Peter Ellenson, PC Address (No., Street, P.O. Box or Rural Route) 30500 Northwestern Highway Suite 500 City or Town Farmington Hills State Michigan ZIP Code 48334 Telephone Number 2484064443 E-mail Address peter@ellensonlaw.com Subject Property Information: How many parcels are you appealing? 1 If you are appealing more than one parcel, are they contiguous or adjoining? *If no, you must file separate appeals for each parcel N/A Property Address (No., Street) 15840W 12 Mile Road
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STATE OF MICHIGAN GRETCHEN WHITMER GOVERNOR DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS LANSING MARLON I. BROWN, DPA DIRECTOR 2 of 3 City or Town Southfield County Oakland State Michigan ZIP Code 48076 Taxing Authority (City or Township) City Of Southfield (OAKLAND) Check which of the following you are appealing: (check all that apply) True Cash and Taxable Values Please Explain the Reason for this Appeal: The assessed and taxable values of the subject property exceed 50% of true cash value. Jurisdictional Issues: Did you protest the assessment at a Board of Review? No If Yes, check which Board of Review you attended: If No, please check the applicable reason(s): Not required to attend Year(s) Under Appeal: 2026 Valuation Information for Each Parcel under Appeal: Parcel Number: 76 24 12 478 038 Classification of Property: Real (check one) Commercial (check one) Current Assessed Value as established by the Board of Review: 902500 Current Taxable Value as established by the Board of Review: 902500
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STATE OF MICHIGAN GRETCHEN WHITMER GOVERNOR DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS LANSING MARLON I. BROWN, DPA DIRECTOR 3 of 3 What do you believe is the fair market value? 1608000 Multiply the True Cash Value by .5 and enter here. This is your contention of Assessed Value. 804000 If you believe the Taxable Value differs from your contention of Assessed Value, enter your contention of Taxable Value. 804000 Electronic Signature *Typing your name below will serve as your signature Petitioner’s Signature: /s/ Peter Ellenson Attorney or Authorized Agent’s Signature: /s/ Fee Information: If you do not have a Principal Residence Exemption of at least 50% at the time of the filing of this petition, you are required to pay a filing fee for the filing of this appeal. 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. Property tax appeal: Residential** Non-Residential SEV or TV in contention* Filing fee*** Filing Fee** $100,000 or less...........................................................................................$ 125.00 $250.00 $100,000.01 to $500,000.00.........................................................................$ 200.00 N/A More than $500,000…..................................................................................$ 300.00 N/A Does the subject property have a principal residence exemption of at least 50% as of the date of the filing of this petition? No
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SC_Notice_of_Docket_Number.2026-08-31_06-56-16.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 Walgreen Co, Petitioner, MICHIGAN TAX TRIBUNAL SMALL CLAIMS DIVISION v MTT Docket No. 26-001485 City Of Southfield, 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: August 31, 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 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 Walgreen Co, Petitioner, MICHIGAN TAX TRIBUNAL SMALL CLAIMS DIVISION v MTT Docket No. 26-001485 City Of Southfield, 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: August 31, 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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scpetition_valuation.pdfRead complete document text →
Read document text excerpt
Page 1
STATE OF MICHIGAN GRETCHEN WHITMER GOVERNOR DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS LANSING MARLON I. BROWN, DPA DIRECTOR 1 of 3 PROPERTY TAX APPEAL PETITION FORM VALUATION / UNCAPPING APPEAL MTT DOCKET NO. Petitioner’s Contact Information: Filer Type: Organization Local Unit of Government: First Name M.I. Last Name Walgreen Co Mailing Address (No., Street, P.O. Box or Rural Route) Tax Department PO Box 1159 City or Town Deerfield State Illinois ZIP Code 60015 Telephone Number 2484064443 E-mail Address peter@ellensonlaw.com Petitioner’s Attorney/Authorized Representative’s Contact Information, if any: First Name Peter Ellenson M.I. Last Name Ellenson Firm Name (if any) Law Office of Peter Ellenson, PC Address (No., Street, P.O. Box or Rural Route) 30500 Northwestern Highway Suite 500 City or Town Farmington Hills State Michigan ZIP Code 48334 Telephone Number 2484064443 E-mail Address peter@ellensonlaw.com Subject Property Information: How many parcels are you appealing? 1 If you are appealing more than one parcel, are they contiguous or adjoining? *If no, you must file separate appeals for each parcel N/A Property Address (No., Street) 15840W 12 Mile Road
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STATE OF MICHIGAN GRETCHEN WHITMER GOVERNOR DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS LANSING MARLON I. BROWN, DPA DIRECTOR 2 of 3 City or Town Southfield County Oakland State Michigan ZIP Code 48076 Taxing Authority (City or Township) City Of Southfield (OAKLAND) Check which of the following you are appealing: (check all that apply) True Cash and Taxable Values Please Explain the Reason for this Appeal: The assessed and taxable values of the subject property exceed 50% of true cash value. Jurisdictional Issues: Did you protest the assessment at a Board of Review? No If Yes, check which Board of Review you attended: If No, please check the applicable reason(s): Not required to attend Year(s) Under Appeal: 2026 Valuation Information for Each Parcel under Appeal: Parcel Number: 76 24 12 478 038 Classification of Property: Real (check one) Commercial (check one) Current Assessed Value as established by the Board of Review: 902500 Current Taxable Value as established by the Board of Review: 902500
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STATE OF MICHIGAN GRETCHEN WHITMER GOVERNOR DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS LANSING MARLON I. BROWN, DPA DIRECTOR 3 of 3 What do you believe is the fair market value? 1608000 Multiply the True Cash Value by .5 and enter here. This is your contention of Assessed Value. 804000 If you believe the Taxable Value differs from your contention of Assessed Value, enter your contention of Taxable Value. 804000 Electronic Signature *Typing your name below will serve as your signature Petitioner’s Signature: /s/ Peter Ellenson Attorney or Authorized Agent’s Signature: /s/ Fee Information: If you do not have a Principal Residence Exemption of at least 50% at the time of the filing of this petition, you are required to pay a filing fee for the filing of this appeal. 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. Property tax appeal: Residential** Non-Residential SEV or TV in contention* Filing fee*** Filing Fee** $100,000 or less...........................................................................................$ 125.00 $250.00 $100,000.01 to $500,000.00.........................................................................$ 200.00 N/A More than $500,000…..................................................................................$ 300.00 N/A Does the subject property have a principal residence exemption of at least 50% as of the date of the filing of this petition? No
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.