20260522163853013.pdf
Bazco Holdings LLC Petitioner Vs. City Of Auburn Hills Respondent · 26-001280-TT
Text extracted from the reviewed PDF, organized by page. OCR and reading order may contain errors; confirm details in the PDF below.
Page 1
5 STATE OF MICHIGAN GRETCHEN WHITMER DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS MARLON I. BROWN, DPA GOVERNOR LANSING DIRECTOR BAZCO HOLDINGS, LLC , MICHIGAN TAX TRIBUNAL Petitioner(s) v MTT Docket No. AUBURN HILLS Respondent(s) ENTIRE TRIBUNAL PROPERTY TAX PETITION 1. Property Parcel No: 02-14-13-126-015 -MULTIPLE PARCELS -SEE ATTACHED MPP (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? X__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 201 COMMERCIAL
Page 2
MTT Docket No. Page 2 of 4 10. 11. 12. 13. 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: 3378 E WALTON BLVD, AUBURN HILLS, MI 48326 The assessment or assessments at issue were established by the (applicable local governmental unit): AUBURN HILLS Petitioner's legal residence or principal office address is: 30825 26 MILE RD, NEW HAVEN, MI 48048 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 or loss? ___ Yes ___ No
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 2026 7,362,080 3,681,040 3,681,040 17. Petitioner contends that the values for the property identified above are: Tax Year True Cash Value State Equalized Value Taxable Value 2026 3,350,000 1,675,000 1,675,000 18. The values in dispute for the property identified above are: Tax Year True Cash Value State Equalized Value Taxable Value 2026 4,012,080 2,006,040 2,006,040 19. Petitioner requests the following relief (attach additional page if necessary): That the True Cash Value, State Equalized Value, and the Taxable Value be reduced to the Petitioner's contended value.
Page 4
MTT Docket No. Page 4 of 4 Signature /of Petitioner <paorgps pesptive or frone Petitioner: (al Ll Pripted Namé of Petitioner's A rized Representative or, if none, Petitioner: RAYMOND N. MASHNI, ATTORNEY Email Address: RAYMASHNI@GMAIL.COM Mailing Address: RAYMOND-N-MASHNIL-RPLC 132 W.NEPESSING ST. LAPEER -Mi-48446 Telephone Number: 810 245 2042 Date: 5/18/2026
Page 5
a or STATE OF MICHIGAN DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS LANSING MARLON |. BROWN, DPA GRETCHEN WHITMER DIRECTOR GOVERNOR BAZCO HOLDINGS, LLC MICHIGAN TAX TRIBUNAL Petitioner, v MTT Docket No. AUBURN HILLS Respondent. MULTIPLE PARCEL PETITION FORM 1_OF 1 __ 1. The classification of the property identified herein as established by Respondent's Board of Review is: Classification Tax Year Parcel Number Real/Personal 2026 02-14-13-126-016 REAL 202 COMMERCIAL 2026 02-14-13-126-017 REAL 202 COMMERCIAL 2026 02-14-13-126-018 REAL 202 COMMERCIAL 2026 02-14-13-126-019 REAL 202 COMMERCIAL 2. The values for the property identified herein as established by Respondent's Board of Review are: Taxable Value Tax Year | Parcel Number | True Cash Value | Assessed Value 2026 02-14-13-126-016 [271,960 135,980 135,980 2026 02-14-13-126-017 [311,120 155,560 155,560 2026 02-14-13-126-018 |634,620 317,310 317,310 2026 02-14-13-126-019 [186,320 93,160 93,160
Page 6
MTT Docket No.
Page 2 of 2
3.
Petitioner contends that the values for the property identified herein are:
Taxable Value
Tax Year | Parcel Number | True Cash Value | State Equalized Value
2026
02-14-13-126-016
[100,000
50,000
50,000
2026
02-14-13-126-017
[100,000
50,000
50,000
2026
02-14-13-126-018
[150,000
75,000
75,000
2026
02-14-13-126-019
{50,000
25,000
25,000
4,
The values in dispute for the property identified herein are:
Taxable Value
Tax Year | Parcel Number | True Cash Value | State Equalized Value
2026
02-14-13-126-016
[171,960
85,980
85,980
2026
02-14-13-126-017
[211,120
105,560
105,560
2026
02-14-13-126-018
451,620
242,310
242,310
2026
02-14-13-126-019
[136,320
68,160
68,160Page 7
2026 NOTICE OF ASSESSMENT, 1827 North Squirrel Road TAXABLE VALUATION, AND Auburn Hills, Michigan 48326 PROPERTY CLASSIFICATION 248-370-9436 “This form is issued under the authority of AUBURN HILLS P.A. 206 of 1893, Sec. 211.24 (c), as amended. THIS IS NOT A TAX BILL A ————e ER I PC NAME AND ADDRESS OF OWNER OR PERSON NAMED ON ASSESSMENT ROLL: PROPERTY IDENTIFICATION: 02-14-13-126-015 BAZCO HOLDINGS, LLC 3378 E WALTON BLVD 30825 26 MILE RD NEW HAVEN MI 48048-2671 SCHOOL DISTRICT: PONTIAC CITY SCHOOL DISTRICT THIS PROPERTY IS CLASSIFIED AS: 201 Commercial PRIOR YEAR'S CLASSIFICATION IF DIFFERENT: Proposal A, passed by the voters on March 15, 1994, places a limit on the value used to compute property taxes. Starting in 1995, your property taxes were calculated on Taxable Values (see line 1 below). If there is a number entered in the "Change" column at the right side of the Taxable Value line, that number Is not your change in taxes. Itis the change in Taxable Value. Prior to 1995, your taxes were calculated on State Equalized Value (see line 4 below). State Equalized Value (SEV) Is the Assessed Value multiplied by the Equalization Factor, if any (see line 3 below). State Equalized Value must be approximately 50% of market value. IF THERE WAS A TRANSFER OF OWNERSHIP on your property in 2025, your 2026 Taxable Value will be the same as your 2026 State Equalized Value. Please see line 5 below regarding Transfer of Ownership on your property. IF THERE WAS NOT A TRANSFER OF OWNERSHIP on your property in 2025 , your 2026 Taxable Value is calculated by multiplying your 2025 Taxable Value (see line 1 below) by 1.027 (which Is the Inflation Rate Multiplier for the current year). Physical changes In your property may also increase or decrease your Taxable Value. Your 2026 Taxable Value cannot be higher than your 2026 State Equalized Value. E Pen hogs | ear: 2008 || crANGE 1. TAXABLE VALUE (Current amount Is tentative): 0 3,681,040 +3,681,040 2. ASSESSED VALUE: 0 3,681,040 +3,681,040 B. TENTATIVE EQUALIZATION FACTOR: 1.000 3 4, STATE EQUALIZED VALUE (Current amount is tentative): of 3,681,040 5. There WAS/WAS NOT a transfer of ownership on this property in 2025, WAS If you believe that these values, the property classification, or the property transfer information Is Incorrect, you may protest to the Local Board of Review which will mest according to the schedule on the reverse of this notice. YOUR ASSESSMENT CHANGED FOR THE FOLLOWING REASONS: Market Adjustment
Page 8
AMENDED cowie s ai Pp your pi you r may be. ligible for a full year exemption for 2026. If you own/occupy your principal residence after Plone 1s! but on or before November Io, 2026, you may be eligible for an exemption for the 2026 winter tax bill. Note: Yon MUST file a Rescind of Principal Residence Exemption form if you no longer occupy your property as your principal residence (house has been sold or leased and is not occupied by a person that is on the deed); however, if you have moved and established another principal residence within the State of Michigan and your Auburn Hills’ house is for sale, is NOT occupied OR used for a business purpose, you may qualify for a Conditional Rescission which allows you to keep the principal residence exemption on the properly up to three years. APPLICATIONS FOR 1ST YEAR EXEMPTIONS MUST BE FILED BY JUNE 1! If you are on active duty in the military, Public Act 243 of 2008 allows you to retain a PRE if all or any portion of your residence i is rented or leased, $0 long as the residence otherwise would qualify as the owner's principal residence. The owner must submit a to the assessor for the city or township in which the property is located on or before June 1 of the first year of the claim. For example, to qualify for a PRE in 2026, the form must be submitted on or before June 1, 2026. The exemption from the 18 mills of local school operating tax for “qualified agricultural properties” may be appealed to the local Board of Review. However, the March Board of Review has NO authority over HOMEOWNERS PRINCIPAL RESIDENCE EXEMPTIONS. The exemption PRINCIPAL RESIDENCE may be appealed to the Michigan Tax Tribunal following a denial of the exemption. unemployable or have received a VA grant for specially adapted housing AND were honorably discharged, you may be eligible for this exemption. Contact our office for further information. If you want to appedl y your it essessment at he Match Board of Review, call the City of Auburn Hills Assessor’ 'S offic ce to <P schedule an appointment. (* see below for other options) NOTE: The General Property Tax Act provides that all personal property will be assessed in the city or township where is it located on tax day, which is always DECEMBER 31 of the previous year. If your company disposes of assets or moves out of the city during 2026, you are still rid for ALL of the property taxes levied in 2026. Also: Bégiunin sSesiment, year, if the combined true cash value of all industrial and commercial personal property owned by, leased to, or ni the possession of the owner or a related entity in a local unit is less than $180,000, an exemption may be claimed by filing Form 5076 with the assessor's office by Feb 20 (Forms were mailed ont in December). If you missed this deadline, you are ineligible for the exemption for 2026. VEL i perty per Public Act 174 of 2006, have the OPTION ealing their assessments to fhe March Board of Review OR directly to the Michigan Tax Tribunal. If appealing directly to the Tribunal or to further appeal after the Match Board of Review, a written petition must be filed with the Tribunal on or before MAY 31ST, Send to: Michigan Tax Tribunal, P.O. Box 30232, Lansing, Michigan 48909. For more information, contact this office or go to www.michigan.gov/taxteib . (Note: A timely personal property statement must have been filed in order to appeal directly to the Tribunal) Property owners may see a large difference between their Assessed and Taxable Values. Assessed Value represents 50% of the estimated property value. Capped Value is a mathematical formula which is based on the previous year’s Taxable Value multiplied by the Inflation Rate Multiplier IRM). Physical additions and losses to the property will also affect the Capped Value calculation, Taxable Value equals either the Assessed Value or Capped Value, whichever is lower, unless there was an ownership transfer in 2022 in which case the 2026 Assessed Value will equal the 2026 Taxable Value, It is possible to have an increase in Taxable Value even if there is a decrease In Assessed Value. Seco our website for further information. ollows: 9:00 a.m. (organizational meeting only, appointments begin Macchi 9) Yi Tuesday, March 3, 2026 Monday, March 9, 2026 9:00 a.m. to 12:00 Noon 1:00 p.m. to 4:00 p.m. Tuesday, March 10, 2026 2:00 p.m. to 5:00 p.m. 6:00 p.m. to 9:00 p.m. Please use the Parcel Identification Number on the front of this notice when referring to your property so that your records can be quickly located. Appointments for the Board of Review may be made by calling the Assessing Department at 248-370-9436. All meetings will be held IN-PERSON. YOU MUST SUBMIT 6 COPIES OF THE EVIDENCE YOU WILL BE PRESENTING TO THE BOARD OF REVIEW.
Page 9
2026 NOTICE OF ASSESSMENT, 1827 North Squirrel Road TAXABLE VALUATION, AND Auburn Hils, Michigan 48326 PROPERTY CLASSIFICATION 248-370-9436 This form is issued under the authority of AUBUR N HILLS P.A. 206 of 1893, Sec. 211.24 (c), as amended. THIS IS NOT A TAX BILL NAME AND ADDRESS OF OWNER OR PERSON NAMED ON ASSESSMENT ROLL: PROPERTY IDENTIFICATION: 02-14-13-126-016 BAZCO HOLDINGS, LLC 30825 26 MILE RD NEW HAVEN MI 48048-2671 SCHOOL DISTRICT: PONTIAC CITY SCHOOL DISTRICT THIS PROPERTY IS CLASSIFIED AS: 202 Commercial PRIOR YEAR'S CLASSIFICATION IF DIFFERENT: Proposal A, passed by the voters on March 15, 1994, places a limit on the value used to compute property taxes. Starting in 1995, your property taxes were calculated on Taxable Values (see line 1 below). If there is a number entered in the "Change" column at the right side of the Taxable Value line, that number is not your change in taxes. Itis the change in Taxable Value, Prior to 1995, your taxes were calculated on State Equalized Value (see line 4 below). State Equalized Value (SEV) is the Assessed Value multiplied by the Equalization Factor, If any (see line 3 below). State Equalized Value must be approximately 50% of market value. IF THERE WAS A TRANSFER OF OWNERSHIP on your property in 2025, your 2026 Taxable Value will be the same as your 2026 State Equalized Value. Please see line 5 below regarding Transfer of Ownership on your property. IF THERE WAS NOT A TRANSFER OF OWNERSHIP on your property in 2025 , your 2026 Taxable Value Is calculated by multiplying your 2025 Taxable Value (see line 1 below) by 1.027 (which is the Inflation Rate Multiplier for the current year), Physical changes In your property may also increase or decrease your Taxable Value. Your 2026 Taxable Value cannot be higher than your 2026 State Equalized Value. PRIOR AMOUNT | CURRENT AMOUNT YEAR: 2025 YEAR: 2026 CHANGE 1. TAXABLE VALUE (Current amount is tentative): 0 135,980 +135,980 2. ASSESSED VALUE: 0 135,980 +135,980 8. TENTATIVE EQUALIZATION FACTOR: 1.000 4. STATE EQUALIZED VALUE (Current amount is tentative): 0 135,980 +135, 980 5. There WAS/WAS NOT a transfer of ownership on this property in 2025, WAS If you believe that these values, the property classification, or the property transfer information Is Incorrect, you may protest to the Local Board of Review which will meet according to the schedule on the reverse of this notice. YOUR ASSESSMENT CHANGED FOR THE FOLLOWING REASONS: Market Adjustment
Page 10
ED:
If you are a new
homeowner to Auburn
Hills and own/occupy your residence as your principal residence on or
befor
you may be eligible for a full year exemption for 2026.
If you own/occupy your principal residence after June 1st but on or before November Is,
2026, you may be eligible for an exemption for the 2026 winter tax bill.
Note: You MUST file a Rescind of Principal Residence Exemption form if you no longer occupy your property as your principal residence (house
has been sold or leased and is xiot occupied by a person that is on the deed); however, if'you have moved and established another principal residence
within the State of Michigan and your Auburn Hills’ house is for sale,
is NOT occupied OR used for a business purpose, yor may qualify for a
Conditional Rescission which allows you to keep the principal residence exemption on the property up to three years. APPLICATIONS FOR 1ST
YEAR EXEMPTIONS MUST BE FILED BY JUNE 1!
If you are on active duty in the military, Public Act 243 of 2008 allows you to retain a PRE if all or any portion of your residence is rented or
leased, 50 long iy the residence otherwise would qualify as the owner's principal residence. The owner must submit
a
to the assessor for the city or township in which the property is located on or before
June
1 of the first year of the claim. For example, to qualify for a PRE in 2026, the form must be submitted on or before June 1, 2026.
The exemption from the 18 mills of local school operating tax for “qualified agricultural properties” may be appealed to the local Board of Review.
However, the March Board of Review has NO authority over HOMEOWNERS PRINCIPAL RESIDENCE EXEMPTIONS. The exemption
i
denial
f
I you
are
rated
by the VA as
unemployable or have received a VA grant for specially adapted housing AND were honorably discharged, you may be eligible for this exemption.
Contact our office for further information.
1f you want to appeal your assessment at the March Board of Review, call the fis of Auburn Hills Assessor's office to
tment. IG see below for other options)
NOTE: The General Property Tax Act provides that all personal property will be assessed in the city or township where is it located on tax
day, which is always DECEMBER 31 of the previous year. If your company disposes of assets or moves out of the city during 2026, you are
still responsible for ALL of the property taxes levied in 2026,
Also: Begiiining’
, if the combined true cash value of all industrial and commercial personal property owned by,
leased to, or in the possession of the owner or a related entity in a local unit is less than $180,000, an exemption may be claimed by filing
Form 5076 with the assessor’s office by Feb 20 (Forms were mailed out in December). If you missed this deadline, you are ineligible for the
Friis, per Public Act 174 of 2006, have the OPTION
pp
g
the Mi
higan Tax Tribunal.
If appealing directly to the Tribunal
or to further appeal after the March Board of Review, a written petition must be filed with the Tribunal on or
before
MAY 31ST. Send to:
Michigan Tax Tribunal, P.O. Box 30232, Lansing, Michigan 48909.
For more information, contact this office or go to wwiw.michigan.gov/taxtrib .
timely personal property statement must have been filed in order to appeal directly to the Tribunal)
A
S TAXABLE VALUE
Property owners may see a jarge difference between their Assessed and Taxable Values.
Assessed Value
represents 50% of the estimated property value.
Capped Value is a mathematical formula which
is based on the previous year’s Taxable Value
multiplied by the Inflation Rate Multiplier (IRM).
Physical additions and losses to the property will also affect the Capped Value calculation,
Taxable Value equals either the Assessed Value or Capped Value, whichever is lower, unless there was an ownership transfer in 2022 in which case
the 2026 Assessed Value will equal the 2026 Taxable Value.
Tt is possible to have an increase in Taxable Value even if there is a decrease in
Assessed Value, See our website for further information.
=)
9:00 an. {organizational meeting only, appointments begin March 9)
i
28
er
March 3, 2026
Monday, March 9, 2026
9:00 a.m. to 12:00 Noon
1:00 p.m. to 4:00 p.m,
Tuesday, March 10, 2026
2:00 p.m. to 5:00 p.m.
6:00 p.m. to 9:00 p.m.
Please use the Parcel
Identification
Number on the front of this notice when referring to your property so that your records can be quickly located.
Appointments for the Board of Review may be made by calling the Assessing Department at 248-370-9436,
All meetings will be held IN-PERSON.
YOU MUST SUBMIT 6 COPIES OF THE EVIDENCE YOU WILL BE PRESENTING TO THE BOARD OF REVIEW.Page 11
2026 NOTICE OF ASSESSMENT, pear Non Squirrel Roa 26 TAXABLE VALUATION, AND uburn Hills, Michigan OPERTY CLASSIFICATION 248-370-9436 PRO form is Issued LASSI authority of AUBU R N HI L LS P.A. 206 of 1893, Sec, 211.24 (c), as amended. THIS IS NOT A TAX BILL I UR E——— — N— EE ee NR — NAME AND ADDRESS OF OWNER OR PERSON NAMED ON ASSESSMENT ROLL: PROPERTY IDENTIFICATION: 02-14-13-126-017 BAZCO HOLDINGS, LIC 30825 26 MILE RD NEW HAVEN MI 48048-2671 SCHOOL DISTRICT: PONTIAC CITY SCHOOL DISTRICT THIS PROPERTY IS CLASSIFIED AS: 202 Commercial PRIOR YEAR'S CLASSIFICATION IF DIFFERENT: Proposal A, passed by the voters on March 16, 1994, places a limit on the value used to compute property taxes. Starting in 1995, your property taxes were calculated on Taxable Values (see line 1 below). If there is a number entered in the "Change" column at the right side of the Taxable Value line, that number is not your change in taxes. Itis the change In Taxable Value. Prior to 1995, your taxes were calculated on State Equalized Value (see line 4 below). State Equalized Value (SEV) is the Assessed Value multiplied by the Equalization Factor, if any (see line 3 below). State Equalized Value must be approximately 50% of market value. IF THERE WAS A TRANSFER OF OWNERSHIP on your property in 2025, your 2026 Taxable Value will be the same as your 2026 State Equalized Value, Please see line 5 below regarding Transfer of Ownership on your property. IF THERE WAS NOT A TRANSFER OF OWNERSHIP on your properly in 2025 , your 2026 Taxable Value Is calculated by multiplying your 2025 Taxable Value (see line 1 below) by 1.027 (which is the Inflation Rate Multiplier for the current year), Physical changes in your property may also Increase or decrease your Taxable Value. Your 2026 Taxable Value cannot be higher than your 2026 State Equalized Value. PRIOR AMOUNT | CURRENT AMOUNT YEAR: 2025 YEAR: 2026 CHANGE 1. TAXABLE VALUE (Current amount Is tentative): 0 155,560 +155, 560 2, ASSESSED VALUE: 155,560 +155, 560 B. TENTATIVE EQUALIZATION FACTOR: 1.000 i 4. STATE EQUALIZED VALUE (Current amount is tentative): 155,560 +155, 560 5, There WAS/WAS NOT a transfer of ownership on this property in 2025. WAS If you believe that these values, the properly classification, or the property transfer Information Is Incorrect, you may protest to the Local Board of Review which will meet according to the schedule on the reverse of this notice, YOUR ASSESSMENT CHANGED FOR THE FOLLOWING REASONS: Market Adjustment
Page 12
: If You are a new cr to Auburn Fil and own/occupy your residence as your principal residence on or before June
I, 202
you may be eligible for a full year exemption for 2026.
If you own/occupy your principal residence after June Ist but on or before November 1+,
2026, you may be eligible for an exemption for the 2026 winter tax bill.
Note: You MUST file a Rescind of Principal Residence Exemption form if you no longer occupy your property as your principal residence (house
has been sold or leased and is not occupied by a person that is on the deed); however, if you have moved and established another principal residence
within the State of Michigan and your Auburn Hills’ house is for sale,
is NOT occupied OR used for a business purpose, you may qualify for a
Conditional Rescission which allows you fo keep the principal residence exemption on the property up to three years. APPLICATIONS FOR IST
YEAR EXEMPTIONS
MUST BE FILED BY JUNE 1{
If you are on active duty in the military, Public Act 243 of 2008 allows you to retain a PRE if all or any portion of your residence is rented or
leased, $0 long as the residence otherwise would qualify as the owner's principal residence. The owner must submit
a Principal Residence
to the assessor for the city or township in which the property is located on or before
Tune
1 of the first year of the claim. For example, to qualify for a PRE in 2026, the form must be submitted on or before June 1, 2026.
‘The exemption from the 18 mills of local school operating tax for “qualified agricultural properties” may be appealed to the local Board of Review.
However, the March Board of Review has NO authority over HOMEOWNERS PRINCIPAL RESIDENCE EXEMPTIONS. The exemption
fr
c same 18 mills for
a PRINCIPAL RESIDENCE may be appealed to the Michigan Tax
following a denial of th
If you are rated
by the VA as permanently
and tot
unemployable or have received a VA grant for specially adapted housing AND were honorably discharged, you may be eligible for this exemption.
Contact our office for further information.
Michigan Tax
If; you J want to o appeal y your assessment at the March Board of Review, call the City of Auburn Hills Assessor’s office to
t. (* see below for other options)
NOTE: The General Property Tax Act provides that all personal property will be assessed in the city or township where is it located on tax
day, which is always DECEMBER 31 of the previous year. If your company disposes of assets or moves out of the city during 2026, you are
still fc for ALL of the duis faxes levied in 2026.
f
app
g
their
assessments to the March Board
view OR
directly to the Michigan Tax Tribunal.
If appealing directly to the Tribunal
or to further appeal after the March Board of Review, a written petition must be filed with the Tribunal on_or
hefore
MAY 3157.
Send to:
Michigan Tax Tribunal, P.O. Box 30232, Lansing, Michigan 48909.
For more information, contact this office or go to www.michigan.gov/taxtrib .
timely personal property statement must have been filed in order to appeal directly to the Tribunal)
A
i: Property owners may see a large difference between their Assessed and Taxable Values.
Assessed Value
ed pr perty value,
Capped Value is a mathematical formula which is based on the previous year’s Taxable Value
multiplied by the Inflation Rate Pultitter (IRM).
Physical additions and losses to the property will also affect the Capped Value calculation,
Taxable Value equals either the Assessed Value or Capped Value, whichever is lower, unless there was an ownership transfer in 2022 in which case
the 2026 Assessed Value will equal the 2026 Taxable Value,
It is possible to have an increase in Taxable Value even if there is a decrease in
Assessed Value. See our website for further information,
[I
:
Tuesday, March 3, 2026
9:00 a.m. (organizational meeting only, appointments begin March 9)
Monday, March 9, 2026
9:00 a.m. to 12:00 Noon
1:00 p.m. to 4:00 p.m.
Tuesday, March 10, 2026
2:00 p.m. to 5:00 p.m.
6:00 p.m. to 9:00 p.m.
Please use the Parcel
Identification
Number on the front of this notice when referring to your property so that your records can be quickly located.
Appointments for the Board of Review may be made by calling the Assessing Department at 248-370-9436, All meetings will be held IN-PERSON.
YOU MUST SuBMIT 6 COPIES OF THE EVIDENCE YOU WILL BE PRESENTING TO THE
E BOARD OF REVIEW.Page 13
2026 NOTICE OF ASSESSMENT, 1827 North Squirrel Road TAXABLE VALUATION, AND Auburn Hills, Michigan 48326 PROPERTY CLASSIFICATION 248-370-9436 This form Is issued under the authority of AUBURN HILL Ss P.A. 206 of 1893, Sec. 211.24 (c), as amended. THIS IS NOT A TAX BILL — A a NS I —— NAME AND ADDRESS OF OWNER OR PERSON NAMED ON ASSESSMENT ROLL: PROPERTY IDENTIFICATION: 02-14-13-126-018 BAZCO HOLDINGS, LLC 30825 26 MILE RD NEW HAVEN MI 48048-2671 SCHOOL DISTRICT: PONTIAC CITY SCHOOL DISTRICT THIS PROPERTY IS CLASSIFIED AS: 202 Commercial PRIOR YEAR'S CLASSIFICATION IF DIFFERENT: Proposal A, passed by the voters on March 15, 1994, places a limit on the value used to compute properly taxes. Starting In 1995, your property taxes were calculated on Taxable Values (see line 1 below). If there Is a number entered In the "Change" column at the right side of the Taxable Value line, that number is not your change in taxes. Itis the change in Taxable Value. Prior to 1995, your taxes were calculated on State Equalized Value (see line 4 below). State Equalized Value (SEV) is the Assessed Value multiplied by the Equalization Factor, if any (see line 3 below). State Equalized Value must be approximately 50% of market value. IF THERE WAS A TRANSFER OF OWNERSHIP on your properly in 2025, your 2026 Taxable Value will be the same as your 2026 State Equalized Value. Please see line 5 below regarding Transfer of Ownership on your property. |F THERE WAS NOT A TRANSFER OF OWNERSHIP on your property in 2025 , your 2026 Taxable Value is calculated by multiplying your 2025 Taxable Value (see line 1 below) by 1.027 (which is the Inflation Rate Multiplier for the current year). Physical changes in your property may also increase or decrease your Taxable Value. Your 2026 Taxable Value cannot be higher than your 2026 State Equalized Value, on Gos |" Venn 2026 || owavee 1. TAXABLE VALUE (Current amount Is tentative): 0 317,310 +317,310 2. ASSESSED VALUE: 0 317,310 +317,310 B. TENTATIVE EQUALIZATION FACTOR: © 1.000 u 4. STATE EQUALIZED VALUE (Current amount is tentative): 317,310 +317,310 5. There WAS/WAS NOT a transfer of ownership on this property in 2025, WAS If you believe that these values, the property classification, or the property transfer information Is incorrect, you may protest to the Local Board of Review which will meet according to the schedule on the reverse of this notice. YOUR ASSESSMENT CHANGED FOR THE FOLLOWING REASONS: Market Adjustment
Page 14
AME ED: If you are a new homeowner to Aubum Hills and own/occupy your residence as your principal residence on or before June 1, 2026, you may be eligible for a full year exemption for 2026. If you own/occupy your principal residence after June 1st but on or before November 1%, 2026, you may be eligible for an exemption for the 2026 winter tax bill. Note: You MUST file a Rescind of Principal Residence Exemption form if you no longer occupy your property as your principal residence (house has been sold or leased and is not occupied by a person that is on the deed); however, if yor have moved and established another principal residence within the State of Michigan and your Auburn Hills’ house is for sale, is NOT occupied OR used for a business purpose, you may qualify for a Conditional Rescission which allows you io keep the principal residence exemption on the property up to three years. APPLICATIONS FOR 1ST YEAR EXEMPTIONS MUST BE FILED BY JUNE I! If you are on active duty in the military, Public Act 243 of 2008 allows you to retain a PRE if all or any portion of your residence is rented or leased, $0 long as the residence otherwise would qualify as the owner's principal residence, The owner must submit a Principal Residence to the assessor for the city or township in which the property is located on or before June 1 of the first year of the claim. For example, to qualify for a PRE in 2026, the form must be submitted on or before June 1, 2026. The exemption from the 18 mills of local school operating tax for “qualified agricultural properties” may be appealed to the local Board of Review. However, the March Board of Review has NO authority over HOMEOWNERS PRINCIPAL RESIDENCE EXEMPTIONS. The exemption from the same 18 mills for a PRINCIPAL RESIDENCE may be appealed to the Michigan Tax Tribunal following a denial of the exemption. ISA If you are rated by the VA as at the 100% benefit rate, individually unemployable or have received a VA grant for specially adapted housing AND were honorably process you may be eligible for this exemption. Contact our office for further information, . (* see below for other options) NOTE: The General Property Tax Act provides that all personal property will be assessed in the city or township where is it located on tax day, which is always DECEMBER 31 of the previous year. If your company disposes of assets or moves out of the city during 2026, you are still responsible for ALL of the property taxes levied in 2026. Also: Begiiiin 8720367 as8css ment yaar, if the combined true cash value of all industrial and commercial personal property owned by, leased to, or in the possession of the owner or a related entity in a local unit is less than $180,000, an exemption may be claimed by filing Form 5076 with the assessor’s office by Feb 20 (Forms were mailed out in December), If you missed this deadline, you are ineligible for the of appealing | their assessments to the March Board of Review OR directly to the Michigan Tax Tribunal. If appealing directly to the Tribunal or to further appeal after the March Board of Review, a written petition must be filed with the Tribunal on or before MAY 315%. Send to: Michigan Tax Tribunal, P.O. Box 30232, Lansing, Michigan 48909, For more information, contact this office or go to www.michigan.gov/taxtrib . (Mote: Atimely p personal pro erty statement must have been filed in order to appeal directly to the Tribunal) Property owners may see a large difference between their Assessed and Taxable Values, “Assessed Value represents 30% o he estimated property value. Capped Value is a mathematical formula which is based on the previous year’s Taxable Value multiplied by the Inflation Rate Multiplier (IRM). Physical additions and losses to the property will also affect the Capped Value calculation. Taxable Value equals either the Assessed Value or Capped Value, whichever is lower, unless there was an ownership transfer in 2022 in which case the 2026 Assessed Value will equal the 2026 Taxable Value. It is possible to have an increase in Taxable Value even if there is a decrease in Assessed Value, See our website for further information. Ja AE i fi Tuesday, March 3, 2026 9:00 a.m, (organizational meeting only, appointments begin March 9) Monday, March 9, 2026 9:00 a.m, to 12:00 Noon 1:00 p.m, to 4:00 p.m. Tuesday, March 10, 2026 2:00 pm. to 5:00 p.m. 6:00 p.m, to 9:00 p.m, Please use the Parcel Identification Number on the front of this notice when referring to your property so that your records can be quickly located. Appointments for the Board of Review may be made by calling the Assessing Department at 248-370-9436. All meetings will be held IN-PERSON. YOU MUST § SUBMIT 6 COPIES OF THE EVIDENCE YOU WILL BE PRESENTING TO! THE BOARD OF REVIEW.
Page 15
2026 NOTICE OF ASSESSMENT, 1827 North Squirrel Road TAXABLE VALUATION, AND Auburn Hills, Michigan 48326 PROPERTY CLASSIFICATION 248-370-9436 This form is Issued under the authority of AUBURN HILLS P.A. 206 of 1893, Sec. 211.24 (c), as amended. THIS IS NOTA TAX BILL a ma —— ——— — NAME AND ADDRESS OF OWNER OR PERSON NAMED ON ASSESSMENT ROLL: PROPERTY IDENTIFICATION: 02-14-13-126-019 BAZCO HOLDINGS, LLC 30825 26 MILE RD NEW HAVEN MI 48048-2671 SCHOOL DISTRICT: PONTIAC CITY SCHOOL DISTRICT THIS PROPERTY IS CLASSIFIED AS; 202 Commercial PRIOR YEAR'S CLASSIFICATION IF DIFFERENT: Proposal A, passed by the voters on March 15, 1994, places a limit on the value used to compute property taxes. Starting in 1995, your property taxes were calculated on Taxable Values (see line 1 below). If there is a number entered in the "Change" column at the right side of the Taxable Value line, that number is not your change in taxes. Itls the change In Taxable Value. Prior to 1995, your taxes were calculated on State Equalized Value (see line 4 below). State Equalized Value (SEV) is the Assessed Value multiplied by the Equalization Factor, if any (see line 3 below). State Equalized Value must be approximately 50% of market value. IF THERE WAS A TRANSFER OF OWNERSHIP on your property in 2025, your 2026 Taxable Value will be the same as your 2026 State Equalized Value. Please see line 5 below regarding Transfer of Ownership on your property. IF THERE WAS NOT A TRANSFER OF OWNERSHIP on your property in 2025 , your 2026 Taxable Value Is calculated by multiplying your 2025 Taxable Value (see line 1 below) by 1.027 (which is the Inflation Rate Multiplier for the current year). Physical changes In your property may also increase or decrease your Taxable Value. Your 2026 Taxable Value cannot be higher than your 2026 State Equalized Value. ENT AM PEAR: "5058 ’ ean 2096 " CHANGE 1. TAXABLE VALUE (Current amount is tentative): 0 93,160 +93,160 2. ASSESSED VALUE: 0 93,160 +93,160 8. TENTATIVE EQUALIZATION FACTOR: 1.000 oR 4. STATE EQUALIZED VALUE (Current amount is tentative): +93,160 5. There WAS/WAS NOT a transfer of ownership on this property In 2025, WAS If you belleve that these values, the property classification, or the property transfer information is incorrect, you may protest to the Local Board of Review which will meet according to the schedule on the reverse of this notice. YOUR ASSESSMENT CHANGED FOR THE FOLLOWING REASONS: Market Adjustment
Page 16
you may be eligible for a full year exemption for 2026. If you own/oceupy your principal residence after June 1st but on or before November Is, 2026, you may be eligible for an exemption for the 2026 winter tax bill, Note: You MUST file a Rescind of Principal Residence Exemption form if you no longer occupy your property as your principal residence (house has been sold or Jeased and is nat occupied by a person that is on the deed); however, if you have moved and established another principal residence within the State of Michigan and your Auburn Hills house is for sale, is NOT occupied OR used for a business purpose, you nay qualify for a Conditional Reseission which allows you to keep the principal residence exemption on the property up to three years. APPLICATIONS FOR 1ST YEAR EXEMPTIONS MUST BE FILED BY JUNE 1! Xf you are on active duty in the military, Public Act 243 of 2008 allows you to retain a PRE if all or any portion of your residence i is rented or leased, 50 long as the residence otherwise would qualify as the owner's principal residence. The owner must submit a ip: to the assessor for the city or township in which the property is located on or before Tune 1 of the first year of the claim. For example, to qualify for a PRE in 2026, the form must be submitted on or before June 1, 2026. The exemption from the 18 mills of local school operating tax for “qualified agricultural properties” may be appealed to the local Board of Review. However, the March Board of Review has NO authority over HOMEOWNERS PRINCIPAL RESIDENCE EXEMPTIONS. The exemption following a denial of th If you ‘are rated by the VA as ABLED; unemployable or have received a VA grant for specially adapted housing AND were honorably discharged, you may be eligible for this exemption, Contact our office for further information. Ify you want to appeal your assessment at the March Board of Review, call the City of Auburn Hills Assessor’ 's office to schedule see below for other options) NOTE: The General Property Tax Act provides that all personal property will be assessed in the city or township where is it located on tax day, which is always DECEMBER 31 of the previous year. Xf your company disposes of assets or moves out of the city during 2026, yon are still responsible for ALL of the property taxes levied in 2026. Also: Beginnfig in: the 20 r, if the combined true cash value of all industrial and commercial personal property owned by, leased to, or in the possession of the owner or a related entity in a local unit is less than $180,000, an exemption may be claimed by filing Form 5076 with the assessor's office by Feb 20 (Forms were mailed out in December). If you missed this deadline, you are ineligible for the *( per Public Act 174 of 2006, have the OPTION of appealing th x Tribunal. If appealing directly to the Tribunal or to further appeal after the March Board of Review, a written petition must be filed with the Tribunal on or before MAY 3187, Send to: Michigan Tax Tribunal, P.O. Box 30232, Lansing, Michigan 48909, For more information, contact this office or go to www.michigan.gov/taxtrib . (Note: A timely, personal property statement must have been filed in order to appeal directly to the Tribunal) VALUE: Property owners may see a large difference between their Assessed and Taxable Values. Assessed Value represents 50% oF the estimated property value. Capped Value is a mathematical formula which is based on the previous year’s Taxable Value multiplied by the Inflation Rate Multiplier (IRM). Physical additions and losses to the property will also affect the Capped Value calculation, Taxable Value equals cither the Assessed Value or Capped Value, whichever is lower, unless there was an ownership transfer in 2022 in which case the 2026 Assessed Value will equal the 2026 Taxable Value, Xt is possible to have an increase in Taxable Value even if there is a decrease in Assessed Value. See our website for further information. rer March 3, 2026 9:00 a.m. (organizational meeting only, appointments begin March 9) Monday, March 9, 2026 9:00 a.m. to 12:00 Noon 1:00 p.m, to 4:00 p.m. Tuesday, March 10, 2026 2:00 p.m. to 5:00 p.m. 6:00 p.m. to 9:00 p.m. Please use the Parcel Ydentification Number on the front of this notice when referring to your property so that your records can be quickly located. Appointments for the Board of Review may be made by calling the Assessing Department at 248-370-9436, All meetings will be held IN-PERSON. YOU U MUST SUBMIT 6 COPIES OF THE EVIDENCE You WILL BE PRESENTING TO THE BOARD OF REVIEW. iW. A THE ADDRESS HE