25-001672.pdf
Abb Inc, Petitioner Vs. City Of Auburn Hills, Respondent · 25-001672-TT
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°o ANBADEN MONEY. SAVE TIME. OF MIND, Tax Management June 3, 2025 RE: Proof of Service for Property Tax Petition MOAHR Docket No: 25-001672 Tax Year 2025 Please see enclosed Proof of Service for Property Tax Petition. There are a total of 13 pages, including this page. If you have any questions, please contact me at (812) 340-3481 or gpoore@badentax.com. Sincerely, BADEN TAX MANAGEMENT LLC po Greg Poore, Senior Real Estate Manager
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STATE OF MICHIGAN GRETCHEN WHITMER DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS MARLON |. BROWN, DPA GOVERNOR DIRECTOR ABB Ine MICHIGAN TAX TRIBUNAL Petitioner(s) v MTT Docket No, 25-001672 City of Auburn Hills i Respondent(s) PROOF OF SERVICE FOR PROPERTY TAX PETITION *To be filed after the Tribunal issues the Notice of Docket Number* Gregory A. Poore states that on June 3, 2025 he/she [Name of person serving/mailing petition} [date of service] served a copy of the Petition relative to the above-captioned matter upon: [Provide name and address of the following entities] 1. Assessor (via certified mail): City of Auburn Hills Assessor. 1827 North Squirrel Road, Auburn Hills, MI 48326 2. City Clerk or Township Supervisor/Clerk (via certified mail): City of Auburn Hills City Clerk 1827 North Squirrel Road, Auburn Hills, Ml 48326 3. County Equalization Director (via first class mail or personal service): Qakland County Equalization Department Director 250 Elizabeth Lake Rd # 1000W, Pontiac, Ml 48341 4, County Clerk (via first class mail or personal service): Qakland County Clerk 1200 N Telegraph Building #12E, Pontiac, Ml 48341 5. Secretary of the local school board (via first class mail or personal service): Avondale School District, Attn: Mrs. Kelly Brault 2940 Waukegan Street, Auburn Hills, MI 48326 6. State Treasurer (via first class mail): Michigan Department of Treasury, State Treasurer
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STATE OF MICHIGAN GRETCHEN WHITMER DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS MARLON |. BROWN, DPA GOVERNOR LANSING DIRECTOR ABB Inc, Petitioner, MICHIGAN TAX TRIBUNAL v MTT Docket No.: 25-001672 City Of Auburn Hills, 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), “[tlhe 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: May 29, 2025 PROOF OF SERVICE | 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
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MBaden Tax Management ic March 6, 2025 City of Auburn Hills Assessor Via Email: assessor@auburnhills.org RE: Property location: 1250 Brown Road Owner: ABB Inc Tax Year 2025 Assessor: Please find the enclosed form L-4035 for the above-mentioned property. Please forward all correspondence regarding this appeal to the following address: Baden Tax Management 6920 Pointe Inverness Way, Suite 301 Fort Wayne, IN 46804 If you have any questions, please contact me at (812) 340-3481 or gpoore@badentax.com or amize@badentax.com. Sincerely, BADEN TAX MANAGEMENT LLC p= Greg Poore, Senior Real Estate Manager
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Michigan Department of Treasury
618 (Rev, 11-12)
Petition to Board of Review
L-4035
This form is issued under the authority of P.A. 206 of 1893, as amended. Filing is voluntary, however you may not appeal to the Michigan Tax Tribunal
or the State Tax Commission unless you first protest to the Board of Review.
TO BE COMPLETED BY OWNER OR OWNER'S AGENT
Owner's Name {Please Print or Type)
Petitioner's Name
(If Other than Owner.
Please Print or Type)
ABB Inc
Greg Poore c/o Baden Tax Management, LLC
Township or City
i
County
Auburn Hills City
Oakland
The undersigned protests the assessed value and/or the tentative taxable value and/or the property classification and/or the qualified
agricultural property exemption of the following described property:
Property Identified (Parcel code required. Property address & legal description optional}
PID: 02-14-04-200-034 at 1250 Brown Rd, Auburn Hills, MI
Protested Item
Assessed Value
Tentative Taxable Value
[| Classification
[|_| Qualified Agricultural
rty
E
i
1. PROTEST OF ASSESSMENT
Property
Exemption
{Complete this section for a protest of assessed value and/or tentative taxable value)
Assessed Amount
Owner's Estimate of True Cash Value
Tentative Taxable Value
Year
$23,538,080
$38,094,800
$19,954,710
2025
2. PROTEST OF CLASSIFICATION
(Complete this section for a request to change the classification. The Board of Review must make their decision regarding classification in
accordance with Section 211.34¢ of the Michigan Compiled Laws. The Board of Review shall not be influenced by the effect that a particular
classification has on that property's status as a homeowner's principal residence or qualified agricultural property.)
Classification of property on this year's assessment rojl
301 Industrial
Classification should be {check one of the following):
] Agricultural
Industrial
ll Timber Cutover
] Utility (Personal Property Only)
[] Commercial
] Residential
[| Developmental
3. PROTEST OF EXEMPTION FOR QUALIFIED AGRICULTURAL PROPERTY
(If the assessor has denied or changed the percentage of the exemption from the 18 mills of local school operating tax for qualified agricuitural
property, the owner may appeal this action to the March Board of Review. THE BOARD OF REVIEW HAS NO AUTHOR(TY TO CONSIDER OR ACT
UPON THE EXEMPTION FROM THE 18 SCHOOL OPERATING MILLS FOR HOMEOWNER'S PRINCIPAL RESIDENCE PROPERTIES.)
Percent qualified agricultural exemption granted by assessor (Enter 0 if exemption
Percent qualified agricultural exemption requested by owner (Enter 100 if full
denied)
exemption requested)
4. REASON FOR PROTEST
State reason(s) for protest of assessed value and/or the tentative taxable value and/or classification and/or quatified agricultural property exemption
Comparable sales indicate a lower market valuePage 6
Form 618, Page 2 FOR BOARD OF REVIEW USE ONLY INSTRUCTIONS: Incorporate a copy of this form and the assigned number in the Board of Review minutes. Petition Number Parcel Code 1. ASSESSED VALUE Disposition by Board of Review. The Board of Review must oo | reasoners actonbelony [ ] Denied | ] Assessed Value Changed From to] Record of vote - Board or three member committee of board Chairperson: [| Yes [ | No Member: [ | Yes [ | No Member: [| Yes [ | No Initials Initials Initials Reason for board action If you disagree with the decision of the Board of Review regarding tentative assessed value, you may appeal that decision by filing a petition with the Michigan Tax Tribunal at P.O. Box 30232, Lansing, Ml 48909. Commercial Real, Industrial Real, Developmental Real, Commercial Personal, Industrial Personal and Utility Personal Property may be appealed by May 31. Agricultural Real, Residential Real, Timber-Cutover Real and Agricultural Personal Property may be appealed by July 31. The petition must be filed on a Michigan Tax Tribunal form or a form approved by the Michigan Tax Tribunal. Michigan Tax Tribunal forms are available at www.michigan.gov/taxtrib. 2. TENTATIVE TAXABLE VALUE Disposition by Board of Review. The Board of Review must state the reason for its action below. [] Denied [] Tentative Taxable Value Changed From to Record of vote - Board or three member committee of board Chairperson: |_| Yes [ | No Member: [ ] Yes [ | No Member: [| Yes [ |No Initials Initials Initials Reason for board action If you disagree with the decision of the Board of Review regarding tentative taxable value, you may appeal that decision by filing a petition with the Michigan Tax Tribunal at P.O. Box 30232, Lansing, MI 48909. Commercial Real, Industrial Real, Developmental Real, Commercial Personal, Industrial Personal and Utility Personal Property may be appealed by May 31. Agricultural Real, Residential Real, Timber-Cutover Real and Agricultural Personal Property may be appealed by July 31. The petition must be filed on a Michigan Tax Tribunal form or a form approved by the Michigan Tax Tribunal. Michigan Tax Tribunal forms are available at www.michigan.gov/taxtrib. 3. CLASSIFICATION Disposition by Board of Review. The Board of Review must state the reason for its action below. [| Denied [| Classification Changed From to Record of vote - Board or three member committee of board Chairperson: [| Yes [ | No Reason for board action Member: [ | Yes [ | No Member: [ | Yes [ |No Initials Initials Initials If you disagree with the decision of the Board of Review regarding classification, you may appeal by sending Form 2167 to the State Tax Commission at P.O. Box 30471, Lansing, MI 48909 by June 30. 4. QUALIFIED AGRICULTURAL PROPERTY EXEMPTION Disposition by Board of Review. The Board of Review must state the reason for its action below. Ol Exemption Request Denied [] Exemption percent modified from % to % Record of vote - Board or three member committee of board Chairperson: [ | Yes [ | No Member: [_] Yes [| No Member: [| Yes [ ]No
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158 2025 NOTICE OF ASSESSMENT, 1827 North Squirrel Road TAXABLE VALUATION, AND Auburn Hills, Michigan 48326 PROPERTY 248-370-9436 Loc is ACA toN P.A. 206 of 1893, Sec. 211.24 (c), as amended. AUBURN HILLS THIS IS NOT A TAX BILL NAME AND ADDRESS OF OWNER OR PERSON NAMED ON ASSESSMENT ROLL: PROPERTY IDENTIFICATION: 02-14-04-200-034 1250 BROWN RD 158 **x wx * x AGTO* *MIKED AADC 493 BBB INC 40600 ANN ARBOR RD E STE 201 PLYMOUTH, MI 48170-4675 SCHOOL DISTRICT: 1Hoislb ns babi lps spehibe ieee ld (Moly PONTIAC CITY SCHOOL DISTRICT © THIS PROPERTY IS CLASSIFIED AS: 301 Industrial 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. It is 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 fine 3 below). State Equalized Value must be approximately 50% of market value. IF THERE WAS A TRANSFER OF OWNERSHIP on your property in 2024 , your 2025 Taxable Value will be the same as your 2025 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 2024 , your 2025 Taxable Value is calculated by multiplying your 2024 Taxable Value (see line 1 below) by 1.031 (which is the Inflation Rate Multiplier for the current year). Physical changes in your property may also increase or decrease your Taxable Value. Your 2025 Taxable Value cannot be higher than your 2025 State Equalized Value. PRIOR AMOUNT | CURRENT AMOUNT YEAR: 2024 YEAR: 2025 CHANGE 1. TAXABLE VALUE (Current amount is tentative): 19,047,400 19,954,710 +907,310 2. ASSESSED VALUE: 21,714,000 23,538,080 +1, 824,080 B. TENTATIVE EQUALIZATION FACTOR: 1.000 4. STATE EQUALIZED VALUE (Current amount is tentative): 5. There WAS/WAS NOT a transfer of ownership on this property in 2024. +1,824,080 23,538,080 WAS NOT 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 120
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You may review this assessment with the Assessing Department prior to making a formal appeal. HOMEOWNER’S PRINCIPAL RESIDENCE EXEMPTION AFFIDAVIT INFORMATION REQUIRED BY P.A. 237 OF 1994, AS AMENDED: If you are a new homeowner to Auburn Hills and own/occupy your residence as your principal residence on or before June 1, 2025, you may be eligible for a full year exemption for 2025. 1f you own/occupy your principal residence after June 1% but on or before November 1%, 2025, you may be eligible for an exemption for the 2025 winter tax bitl. 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 to keep the principal residence exemption on the property up lo 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 aliows you to retain a PRE if all or any portion of your residence is rented or leased, 50 long as the residence otherwise would qualify as the owner's principal residence. The owner must submit a Principal Residence Exemption (PRE) Active Duty Military Affidavit, Form 4660 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 2025, the form must be submitted on or before June 1, 2025. 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. ‘DISABLED VET EXEMPTION: If you arc rated by the VA as permanently and totally disabled at the 100% benefit rate, individually 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. RESIDENTIAL property owners: Filing an appeal with the Board of Review is necessary to protect your right to further appeal to the Michigan Tax Tribunal for valuation and exemption appeals and/or to the State Tax Commission for classification appeals. PERSONAL PROPERTY: If you want to appeal your assessment at the March Board of Review, call the City of Auburn Hills Assessors office to schedule an appointment. (* sec 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 2025, you are still responsible for ALL of the property taxes levied in 2025. Also: Beginning in the 2025 assessment year, if the combined true cash value of all industrial and commercial personal property owaed 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 exemption for 2025. *COMMERCIAL, INDUSTRIAL and DEVELOPMENTAL real and personal property owners, per Public Act 174 of 2006, have the OPTION of appealing their assessments to the March Board of Review OR directly to the Michigan Tax Tribunal. [fappealing 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 . (Note: A ASSESSED VS. TAXABLE 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 cquals either the Assessed Value or Capped Value, whichever is lower, unless there was an ownership transfer in 2022 in which case the 2025 Assessed Value will equal the 2025 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. ‘The 2025 Board of Review schedule is, as follows: Tuesday, March 4, 2025 9:00 a.m. (organizational mecting only, appointments begin March 10} Monday. March 10. 2025 9:00 a.m. to 12:00 Noon 1:00 p.m. to 4:00 p.m. Tuesday, March 11, 2025 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. sx4¥% WRITTEN LETTERS OF APPEAL, ADDRESSED TO THE BOARD OF REVIEW AT THE ADDRESS OF THE CITY, WILL BE
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ABB, Inc 305 Gregson Drive Cary, NC 27520 i B B Letter of Authorization Authorization is hereby granted to BADEN TAX MANAGEMENT, LLC (hereinafter “BTM"), to act as our representative with respect to all matters pertaining to the assessment and property tax matters of the below listed property(ices). This authorization is granted to BTM for the purposes of filing any relevant tax appeals; to represent us at any hearing about the tax appeal; and to settle any tax appeal on our behalf. . BTM is authorized to request, receive, and/or review any documents or other information relevant to the below listed property including but not necessarily limited to assessment records, property tax records, or other such data necessary to perfect and administer an appeal upon the listed property. Location(s) ) | Tax Year(s) ABB, Inc. | 2023 and 305 Gregson Drive | sub ¢ Cary, NC 27511 | Subsequen See Attached Locations | This authority will remain active until any appeal filed upon the above listed property is resolved or written notice of revocation is received. b.S ) Gt, 2 '®lzzlzv2d Authoriz/d Signature Date Dave Odom ABB Tax Director Printed Name and Title By signing this form, | certify that | have the authority to execute this authorization on behalf of the property owner,
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ABB, Inc 305 Gregson Drive Cary, NC 27520 nd Subscribed and sworn before me this 227% of Octo per , 2024 hY (ion Conlin, in and for the County & State of "GINA WINSTO WINSTON My commission expires: Sf 2, /. a 03 5 Notary Public, North Caroling Wake County My So mission Expiras
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Alayna Mize From: Alayna Mize Sent: Friday, March 7, 2025 2:47 PM To: Assessor Cc: Greg Poore Subject: ABB Inc - 02-14-04-200-034 Form L4035 (2025) Attachments: ABB Inc - 02-14-04-200-034 Form L4035 (2025).pdf Please find the attached form L-4035 for the above-mentioned property. Alayna Mize Real Estate Operations Manager ®BADEN Tax Management 214.803.4542 Visit Our Website Follow Us on LinkedIn
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- ** Notice of March Board of Review Decision ** FROM CITY OF AUBURN HILLS 1827 NORTH SQUIRREL ROAD AUBURN HILLS MI 48326-2753 AUBURN HILLS NAME AND ADDRESS OF OWNER OR PERSON NAMED ON ASSESSMENT ROLL: ABB INC PROPERTY 40600 ANN ARBOR RD E STE 201 IDENTIFICATION: 02-14-04-200-034 PLYMOUTH Mi 48170-4675 SCHOOL DISTRICT: 6303 PONT/LK ORI PROPERTY ADDRESS 1260 BROWN RD THIS PROPERTY IS CLASSIFIED AS 301 (INDUSTRIAL-IMPROVED) PRINCIPAL RESIDENCE EXEMPTION % PRIOR YEAR'S CLASSIFICATION IF DIFFERENT: MICH BUSINESS TAX EXEMPTION % The Board of Review has Examined your 2025 Assessed Value and/or Capped Value and has made the following decision; PETITION NUMBER L-06 DATE: 03/11/2025 FROM TO CHANGE 1. ASSESSED VALUE 23,538,080 23,538,080 0 2, CAPPED VALUE 19,954,710 19,954,710 0 3. TAXABLE VALUE 19,954,710 19,954,710 0 4. TENTATIVE EQUALIZATION FACTOR: 1.000 5, STATE EQUALIZED VALUE: 23,538,080 | 23,538,080 | 0 6. There WAS/WAS NOT a transfer of ownership on this property in: 2024 WAS NOT REASON: LACK OF SUPPORTING EVIDENCE. The 2025 Capped Value Formula is the 2024 Taxable Value, minus losses, increased by the inflation rate multiplier of 1.03%4, plus Additions. Taxable Value is the lower of Assessed Value or Capped Value. Your taxes are levied on the Taxable amount. If there was a transfer of ownership in 2024, the 2025Taxable Value will be the same as the State Equalized Value, Further appeal of VALUATION may be made fo the MICHIGAN TAX TRIBUNAL at the address below, Petitions can be found on the Tribunal's website: www.michigan.gov/taxtrib. The final date for filing a valuation appeal for RESIDENTIAL properties is July 31, 2025. The final date for filing a valuation appeal for COMMERCIAL or INDUSTRIAL Real and Personal properties is May 31, 2025. (note: A timely filed statement is a requirement for personal property appeals fo the Tribunal)
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EM Baden Tax M ax Managementiic 6920 Pointe Inverness Way, Suite 301 1887 0710 E70 led LIND BS Fort Wayne, IN 46804-7926 ELECTRONIC RETURN RECEIPT Michigan Tax Tribunal P.O. Box 30232 Lansing, Michigan 48909 UNITED STATES POSTAL SERV CERTIFIED FOR USE ONLY WITH IMpb SHI Label 3800-N, January 2014