Record Finder / 26-002508-TT
Michigan

3930 Baldwin LLC Petitioner Vs. City Of Auburn Hills Respondent

Petitioner
3930 Baldwin LLC
Respondent
City Of Auburn Hills

Case overview

Docket number
26-002508-TT
Status
Disposed
CaseType
ET Property
Division
ET
County
Oakland
Judge
No judge assigned

Docket history

Line #SubjectFilerLine RefEnter Date/Post MarkFeeRelated Item
7Consent JudgmentNot recordedNot recorded09/22/2026Not recordedDownload
6A Stipulation has been received.Not recordedNot recorded09/02/2026$50.00Download
Not recordedNot recordedNot recordedNot recordedNot recordedNot recordedDownload
5Answer was receivedRESPNot recorded08/27/2026Not recordedDownload
Not recordedNot recordedNot recordedNot recordedNot recordedNot recordedDownload
4Proof of service of petition was received.PETNot recorded08/12/2026Not recordedDownload
3Petition has been verifiedPET106/29/2026Not recordedDownload
2Notice of Docket Number ETNot recordedNot recorded06/29/2026Not recordedDownload
1A petition was received.PETNot recorded03/24/2026$600.00Download

Documents

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Page 1

STATE OF MICHIGAN 

 

GRETCHEN WHITMER 

GOVERNOR 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

LANSING 

MARLON I. BROWN, DPA 

DIRECTOR 

 

 

MICHIGAN TAX TRIBUNAL · 611 W. OTTAWA ST., LANSING, MI 48933 · 517-335-9760 

PO BOX 30232, LANSING, MI 48909 · Other Carriers: 2407 N. GRAND RIVER AVE., LANSING, MI 48906 

3930 Baldwin LLC, 

MICHIGAN TAX TRIBUNAL 

 

Petitioner, 

 

 

v 

 

MTT Docket No. 26-002508 

 

City of Auburn Hills, 

 

Presiding Judge 

Respondent. 

 

Marcus L. Abood 

 

 

ORDER GRANTING JOINT STIPULATION FOR ENTRY OF CONSENT JUDGMENT 

 

CONSENT JUDGMENT 

 

The Tribunal has considered the file in this case and the submitted Stipulation for Entry 

of Consent Judgment (Stipulation) and finds that the Stipulation meets all filing and 

statutory requirements.1 As such, the Tribunal shall enter the Stipulation. Therefore, 

 

IT IS ORDERED that the Joint Stipulation for Entry of Consent Judgment including all 

attachments, terms and conditions is GRANTED and ADOPTED, unless otherwise 

indicated. 

 

IT IS FURTHER ORDERED that the officer charged with maintaining the assessment 

rolls for the tax years at issue shall correct or cause the assessment rolls to be 

corrected to reflect the property’s true cash and taxable values as provided in this 

Consent Judgment within 20 days of the entry of the Consent Judgment.2 

 

IT IS FURTHER ORDERED that the officer charged with collecting or refunding the 

affected taxes shall collect taxes and any applicable interest or issue a refund as 

required by the Consent Judgment within 28 days of the entry of the Consent 

Judgment. If a refund is warranted, it shall, unless otherwise indicated, include a 

proportionate share of any property tax administration fees paid and of penalty and 

interest paid on delinquent taxes. The refund shall also, unless otherwise indicated, 

separately indicate the amount of the taxes, fees, penalties, and interest being 

refunded. A sum determined by the Tribunal to have been unlawfully paid shall, unless 

otherwise indicated, bear interest from the date of payment to the date of judgment and 

the judgment shall bear interest to the date of its payment. A sum determined by the 

Tribunal to have been underpaid shall not bear interest for any time period prior to 28 

days after the issuance of this Consent Judgment. Pursuant to MCL 205.737, interest 

shall accrue (i) after December 31, 2013, through June 30, 2016, at the rate of 4.25%, 

(ii) after June 30, 2016, through December 31, 2016, at the rate of 4.40%, (iii) after 

 

1 See MCL 211.27a. 

2 See MCL 205.755.

Page 2

MTT Docket No. 26-002508 

Page 2 of 2 

 

December 31, 2016, through June 30, 2017, at the rate of 4.50%, (iv) after June 30, 

2017, through December 31, 2017, at the rate of 4.70%, (v) after December 31, 2017, 

through June 30, 2018, at the rate of 5.15%, (vi) after June 30, 2018, through December 

31, 2018, at the rate of 5.41%, (vii) after December 31, 2018, through June 30, 2019, at 

the rate of 5.9%, (viii) after June 30, 2019, through December 31, 2019, at the rate of 

6.39%, (ix) after December 31, 2019, through June 30, 2020, at the rate of 6.40%, (x) 

after June 30 2020, through December 31, 2020, at the rate of 5.63%, (xi) after 

December 31, 2020, through June 30, 2022, at the rate of 4.25%, (xii) after June 30, 

2022, through December 31, 2022, at the rate of 4.27%, (xiii) after December 31, 2022, 

through June 30, 2023, at the rate of 5.65%, (xiv) after June 30, 2023, through 

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

30, 2024, at the rate of 9.30%, (xvi) after June 30, 2024, through December 31, 2024, at 

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

9.47%, (xviii) after June 30, 2025, through December 31, 2025, at the rate of 8.66%, 

(xix) after December 31, 2025, through June 30, 2026, at a rate of 8.48%, and (xx) after 

July 1, 2026, through December 31, 2026, at a rate of 7.85%. 

 

This Consent Judgment resolves all pending claims in this matter and closes this case. 

 

See docket look up for a copy of stipulation and for any possible refund paragraph. 

 

 

Entered: September 22, 2026 

 

 

 

By: /s/ Marcus L. Abood 

am 

 

PROOF OF SERVICE 

 

I certify that a copy of the foregoing was sent on the entry date indicated above to the 

parties or their attorneys or authorized representatives, if any, utilizing either the mailing 

or email addresses on file, as provided by those parties, attorneys, or authorized 

representatives. 

 

By: Tribunal Clerk

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Page 1

STATE OF MICHIGAN 

DEPARTMENT OF LICENSING & REGULATORY AFFAIRS 

MICHIGAN TAX TRIBUNAL 

 

3930 Baldwin, LLC, 

Petitioner, 

v 

City of Auburn Hills, 

Respondent. 

MTT Docket No. 26-002508 

 

/ 

 

DANTE BACALL 

Representative for Petitioner 

390 Park St., Suite 201 

Birmingham, MI 48009-3400 

(248) 755-2922 

 

LAURA M. HALLAHAN (P42101) 

SETH A. O’LOUGHLIN (P80257) 

HALLAHAN & ASSOCIATES, P.C. 

Attorneys for Respondent 

1750 S. Telegraph Road, Suite 202 

Bloomfield Hills, MI 48302 

(248) 731-3089 

 

/ 

 

 

STIPULATION FOR ENTRY OF CONSENT JUDGMENT 

 

1. 

The case is pending in the _X__ Entire Tribunal ___ Small Claims Division. 

 

2. 

Property Parcel No: 02-14-05-176-011 

 

3. 

The property is located in Oakland County, MI. 

 

4. 

The 2026 values for the property identified above as established by Respondent’s Board 

of Review are: 

(TCV=true cash value, AV=assessed value, TV=taxable value) 

Parcel Number 

Original TCV 

Original AV 

Original TV 

02-14-05-176-011 

$2,575,060 

$1,287,530 

$1,287,530 

 

5. 

The 2026 values for the property identified above as stipulated by the parties for 

settlement purposes are: 

(TCV=true cash value, SEV=state equalized value, TV=taxable value) 

Parcel Number 

Revised TCV 

Revised AV 

Revised TV 

02-14-05-176-011 

$1,600,000 

$800,000 

$800,000

Page 2

MTT Docket No. 26-002508 

Stipulation for Entry of Consent Judgment, Page 2 of 2 

 

 

 

6. 

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

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

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

years (attach additional page if necessary): 

____________________________________________________ 

 

7. 

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

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

payment of the refund, the waiver of interest, etc. (attach additional page if necessary): 

 

The parties agree that the stipulation regarding the subject property’s assessed and 

taxable values is strictly for settlement purposes only, and only for the years involved, 

and for no other purpose whatsoever. 

 

Petitioner hereby waives interest attributable to the reduction for all taxing authorities. 

 

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

 

 //ss// Dante Bacall 

 

 

 

 

 

 

 

 

 

 

 

Dante Bacall 

 

Signature of Respondent’s authorized representative: 

 

//s// Laura M. Hallahan 

 

 

 

 

 

 

 

 

Laura M. Hallahan

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Page 1

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA

DIRECTOR

MICHIGAN TAX TRIBUNAL · 611 W. OTTAWA ST., LANSING, MI 48933 · 517-335-9760

PO BOX 30232, LANSING, MI 48909 · Other Carriers: 2407 N. GRAND RIVER AVE., LANSING, MI 48906

MICHIGAN TAX TRIBUNAL

Docket Number: 26-002508

Is this case currently pending in the Small Claims Division? No

Party Filing Document 

Petitioner

Files

Document Type: Stip for Consent Judgment

Attachment File Name: Stipulation for Consent Judgment

Fee Information

Filing Fee: $ 50.00

Payment Information

Payment: $ 50.00

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Page 1

STATE OF MICHIGAN 

DEPARTMENT OF LICENSING & REGULATORY AFFAIRS 

MICHIGAN TAX TRIBUNAL 

 

3930 Baldwin, LLC, 

Petitioner, 

v 

City of Auburn Hills, 

Respondent. 

MTT Docket No. 26-002508 

 

/ 

 

DANTE BACALL 

Representative for Petitioner 

390 Park St., Suite 201 

Birmingham, MI 48009-3400 

(248) 755-2922 

 

LAURA M. HALLAHAN (P42101) 

SETH A. O’LOUGHLIN (P80257) 

HALLAHAN & ASSOCIATES, P.C. 

Attorneys for Respondent 

1750 S. Telegraph Road, Suite 202 

Bloomfield Hills, MI 48302 

(248) 731-3089 

 

/ 

ANSWER TO PETITION 

AND 

AFFIRMATIVE DEFENSES 

ANSWER 

Respondent City of Auburn Hills, by and through its attorneys, Hallahan & 

Associates, P.C., responds to the allegations made in Petitioner’s Petition as follows: 

1. 

Respondent admits the allegations in Paragraph 1 as to the parcel number, address, 

classification, County, and school district. 

 

2. 

Respondent admits that no Board of Review protest was made. 

 

3. 

Respondent admits the allegations in Paragraph 3. 

 

4. 

Respondent lacks the information necessary to respond to the allegations in Paragraph 4 

and leaves Petitioner to its proofs. 

 

5. 

Respondent lacks the information necessary to respond to the allegations in Paragraph 5 

and leaves Petitioner to its proofs.

Page 2

Entire Tribunal Property Tax Answer 

Page 2 of 5 

 

 

 

6. 

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

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

 

7. 

Respondent admits that the 2026 tax year is under appeal by Petitioner but denies any 

issue with the 2026 tax year’s assessment. 

 

8. 

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

Review are: 

 

Parcel Number 

TCV 

SEV 

TV 

02-14-05-176-011 

$2,575,060 

$1,287,530 

$1,287,530 

9. 

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

 

Parcel Number 

TCV 

SEV 

TV 

02-14-05-176-011 

$2,575,060 

$1,287,530 

$1,287,530 

10. 

The values in dispute for the property identified above are: 

 

Parcel Number 

TCV 

SEV 

TV 

02-14-05-176-011 

0 

0 

0 

11. 

Petitioner is not entitled to the relief requested in Paragraph 11, including all 

subparagraphs, for the reason that Petitioner’s amounts do not reflect the accurate 

valuations for this property. Furthermore, the assessed, state equalized and/or taxable 

values do not exceed permitted amounts, do not exceed the percentage for true cash value 

permitted by law, were correctly determined and are based upon correct application of 

proper principals, and the values and Respondent’s mode of assessment are non- 

discriminatory and constitutional. 

 

WHEREFORE, Respondent City of Auburn Hills requests the Tribunal dismiss the 

Petition, affirm Respondent’s assessed and taxable values, subject to county and state 

equalization, and award Respondent its costs and attorney fees.

Page 3

Entire Tribunal Property Tax Answer 

Page 3 of 5 

 

 

HALLAHAN & ASSOCIATES, P.C. 

 

/s/ Seth A. O’Loughlin 

 

LAURA M. HALLAHAN (P42101) 

SETH A. O’LOUGHLIN (P80257) 

Attorneys for Respondent 

1750 S. Telegraph Road, Suite 202 

Bloomfield Hills, MI 48302 

Dated: August 27, 2026 

(248) 731-3089 

 

 

 

AFFIRMATIVE DEFENSES 

 

Respondent City of Auburn Hills asserts the following affirmative defenses: 

 

1. 

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

against Respondent and to support its claim for relief. 

2. 

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

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

(1981). 

3. 

Petitioner has the burden of establishing the property’s true cash value. See 

MCL 205.737(3) and Kern v Pontiac Twp, 93 Mich App 612 (1974). 

4. 

Petitioner has failed to allege specific and sufficient facts to establish fraud, error 

of law, discrimination, application of wrong principles, or illegality on the part of Respondent or 

its agents. 

5. 

Petitioner has failed to allege that the mode and method of assessing the subject 

property fails to conform to the mode and method applied in the case of all other properties in 

Respondent’s taxing unit for the year in question. 

6. 

Petitioner has failed to show that any factor other than fifty percent (50%) was 

applied to the true cash value of Petitioner’s property, as well as all others, to arrive at the

Page 4

Entire Tribunal Property Tax Answer 

Page 4 of 5 

 

 

respective assessments appearing on the roll, and also fails to allege specific and sufficient facts 

to support its allegations that the property’s taxable value is improper. 

7. 

Petitioner asks the Tribunal to grant it preference by application of a self-chosen 

method of assessment contrary to the intent, purpose and law of this State. 

8. 

Petitioner, in essence, asks the Tribunal to grant it an illegal preference by 

application of a method of assessment different from that employed in the assessment of other 

properties in Respondent’s taxing unit. 

9. 

Petitioner, in essence, seeks by petition to challenge the process of county and 

state equalization as to which it has no legal standing and cannot maintain a cause of action. 

10. 

Any decrease in the value of Petitioner’s property was a result of its own 

intentional acts and/or negligence and cannot be allowed to reduce Petitioner’s otherwise 

equitable tax burden. 

11. 

Respondent has properly and lawfully assessed Petitioner’s property and 

established its taxable value in accordance with statutory and constitutional requirements. 

12. 

Petitioner has failed to pursue its appeal in a timely fashion. 

 

13. 

Respondent reserves the right to raise additional affirmative defenses as the same 

may become known to it during the course of these proceedings. 

 

HALLAHAN & ASSOCIATES, P.C. 

 

/s/ Seth A. O’Loughlin 

 

LAURA M. HALLAHAN (P42101) 

SETH A. O’LOUGHLIN (P80257) 

Attorneys for Respondent 

1750 S. Telegraph Road, Suite 202 

Bloomfield Hills, MI 48302

Page 5

Entire

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Page 1

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA 

DIRECTOR

Entire Tribunal Case Information Sheet - Respondent

MTT DOCKET NO. 26-002508

Section 1: Respondent’s Contact Information

Filer Type: 

Local Unit of Government

Local Unit of Government

City Of Auburn Hills (OAKLAND)

First Name

M.I.

Last Name

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

City or Town

State

ZIP Code

Telephone Number

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

 

Section 2: Attorney/Authorized Representative’s Contact Information

First Name

Laura

M.I.

M

Last Name

Halahan

Firm Name (if any)

Hallahan & Associates PC

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

1750 S. Telegraph Road

Suite 202

City or Town

Bloomfield Hills

State

 Michigan

ZIP Code

48302-2073

Telephone Number

2487313090

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

lhallahan@hallahanlaw.com

Electronic Signature *Typing your name below will serve as your signature

Respondent or Authorized Attorney/Representative’s Signature: 

Laura M. Hallahan

/s/

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Page 1

STATE OF MICHIGAN 

DEPARTMENT OF LICENSING & REGULATORY AFFAIRS 

MICHIGAN TAX TRIBUNAL 

3930 Baldwin, LLC, 

Petitioner, 

vs. 

MTT Docket No. 26-002508 

City of Auburn Hills, 

Respondent. 

PROOF OF SERVICE 

(Property Tax Petition) 

On the date below I sent by certified mail, return receipt requested, a copy of the Petition to: 

City Assessor 

City Clerk 

City of Auburn Hills 

City of Auburn Hills 

1827 N. Squirrel Road 

1827 N. Squirrel Road 

Auburn Hills, MI 48326 

Auburn Hills, MI 48326 

On the date below I sent by first class mail a copy of the Petition to: 

Equalization Director 

County Clerk 

Oakland County 

Oakland County 

250 Elizabeth Lake Road, Suite [000W 

1200 N. Telegraph Rd, Bldg 12E 

Pontiac, MI 48341 

Pontiac, MI 48341 

Secretary, Board of Education 

State Treasurer 

School District of the City of Pontiac 

Department of Treasury 

47200 Woodward Avenue 

430 W. Allegan Street 

Pontiac, MI 48342 

Lansing, MI 48922 

I declare that the statements above are true to the best of my information, knowledge and belief.

Page 2

pay, 

STATEOF MICHIGAN 

~ 

_ 

3d agp 

DEPARTMENT OF LICENSING & REGULATORY arraliisng, Wry 

‘ Ol 

: 

XR 

A 

3930 Baldwin, LLC,’ 

. 

CTH \ 

Petitioner, 

MICHIGAN TAX TRIBUNAL 

v 

Docket No. 26- 002508 

City of Auburn Hills, 

Parcel No. 

02-14-05-176-011 

Respondent. 

/ 

PROPERTY TAX PETITION 

{Entire Tribunal, 2026 Tax Year) 

Petitioner, by and through its representative, Dante Bacall, contends: 

1. 

The property that is the subject of this appeal is one real property parcel: 

Parcel Number | 02-14-05-176-011 

- Address 

3930 Baldwin Rd 

Classification. 

*| 201 Commercial 

Use 

Vacant restauarant 

County 

Oakland 

: 

:] 

Sch Dist | Pontiac City School District 

2. 

N/A. 

If the assessment at issue was protested, the protest was made to Respondent's: 

[J March, 

[J July, 

[J December ' Board of Review. 

3. 

Respondent, identified above, assesses and collects taxes on the subject property. 

4, 

Petitioner 

is 

a taxpayer/party-in-interest 

with respect 

to property taxes on the subject 

property. 

5. 

The Petitioner's principal office/iegal residence address 

is: 

390 Park St; Suite 201, 

Birmingham, MI 48009-3400. 

6. 

This appeal involves issues related to: 

BX 

the subject property’s true cash and taxable values 

0 

the subject property’s taxable value only

Page 3

Petition 

10. 

i. 

“The values! established by,Respondsnt’s Board of Review for.the subject property are; i 

Parcel Number 

: 

TCV 

© SEV 

Tv 

02-14-05-176-011 

2,575,060 

1,287,530 

1,287,530 

Petitioner contends that the values! for the subject property are; 

Parcel Number 

cv 

SEV 

Tv 

02-14-05-176-011 

1,440,000 

720,000 

720,000 

The values' in dispute are. 

Parcel Number 

. 

TCV 

: 

SEV 

. 

Tv 

02-14-05-176-011 

; 

+ 

1,135,060 

567,530 

567,530 

Petitioner relies upon the following to support the relief requested: 

The 2026 values imposed on Petitioner’s property, and the taxes to be levied and collected 

thereon, are invalid and unlawful and operate as fraud upon the taxpayer for the reasons 

that: 

: 

@) 

The assessed; state equalized and/or taxable values exceed the amounts permittéd 

». by the Michigan Constitution and applicable statutes; 

: 

(b) 

The assessed, state equalized and/or taxable values are at higher percentages of true. 

- 

cash value than permissible under the Michigan Constitution and applicable’; 

. 

statutes; 

: 

' 

: 

(c) 

The assessed, state equalized and/or taxable values are based upon an erroneous 

determination of the true cash value of that portion of Petitioner's property that is 

_ 

taxable under Michigan law and are based upon the application of wrong principles; 

and 

(d) 

The assessed, state equalized and/or taxable values, and the mode of assessment 

adopted by Respondent, discriminate against Petitioner and deny Petitioner its 

constitutional rights of uniformity, equal protection and due process of law, 

"Petitioner requests that the Tribunal enter an order reducing the 2026 values from those established 

by Respondent’s Board of Review to those contended by Petitioner, and order refunds attributable 

to the reductions, with interest, as provided by the Tax Tribunal Act.

Page 4

Petition 

. 

Dated: March 24, 2026 

Filing Fee: $600 

© Résp&atfully submitted, 

’ 

cond 

Bafite Bacall 

Representative for Petitioner 

390 Park St., Suite 201 

Birmingham, MI 48009-3400 

(248) 755-2922 

dantebacall@yahoo.com

Page 5

3930 Baldwin, LLC 

390 Park Street Suite 201, 

Birmingham, MI 48009 

Department of Licensing and Regulatory Affairs 

Michigan Tax Tribunal 

PO Box 30232 

Lansing, MI 48909 

Received 

AUG 14 

2025 

LARA 

wa 

SEES 

TPHERR 

TR CTE TET AR BE 

A 

TT 

TAO 

| ER

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Page 1

ZJ 

STATE OF MICHIGAN 

24 2026 

DEPARTMENT OF LICENSING & REGULATORY ArrAffiSg, 

| 

N14 

X TR 

\. 

3930 Baldwin, LLC, 

18Up, 

Petitioner, 

MICHIGAN TAX TRIBUNAL 

v 

Docket No. 26- 

City of Auburn Hills, 

Parcel No. 

02-14-05-176-011 

Respondent. 

PROPERTY TAX PETITION 

"0 

(Entire Tribunal, 2026 Tax Year) 

Petitioner, by and through its representative, Dante Bacall, contends: 

1. 

BJ The property that is the subject of this appeal is one real property parcel: 

Parcel Number | 02-14-05-176-011 

Address 

3930 Baldwin Rd 

Classification 

| 201 Commercial 

[ Use 

Vacant restauarant 

County 

Oakland 

[ Sch Dist | Pontiac City School District 

2. 

XI N/A. 

If the assessment at issue was protested, the protest was made to Respondent’s: 

[OJ March, 

[J July, 

(J December 

Board of Review. 

3. 

Respondent, identified above, assesses and collects taxes on the subject property. 

4. 

Petitioner 

is 

a taxpayer/party-in-interest 

with respect 

to property 

taxes on the subject 

property. 

5. 

The Petitioner’s 

principal 

office/legal residence address 

is: 

390 Park St, Suite 201, 

Birmingham, MI 48009-3400. 

6. 

This appeal involves issues related to: 

X 

the subject property’s true cash and taxable values 

| 

the subject property’s taxable value only

Page 2

Petition 

8. 

The values! established by Respondent’s Board of Review for the subject property are: 

Parcel Number 

TCV 

SEV 

TV 

02-14-05-176-011 

2,575,060 

1,287,530 

1,287,530 

9. 

Petitioner contends that the values! for the subject property are: 

Parcel Number 

TCV 

SEV 

TV 

02-14-05-176-011 

1,440,000 

720,000 

720,000 

10. 

The values! in dispute are. 

Parcel Number 

TCV 

SEV 

TV 

02-14-05-176-011 

1,135,060 

567,530 

567,530 

11. 

Petitioner relies upon the following to support the relief requested: 

The 2026 values imposed on Petitioner’s property, and the taxes to be levied and collected 

thereon, are invalid and unlawful and operate as fraud upon the taxpayer for the reasons 

that: 

(a) 

The assessed, state equalized and/or taxable values exceed the amounts permitted 

by the Michigan Constitution and applicable statutes; 

(b) 

The assessed, state equalized and/or taxable values are at higher percentages of true 

cash value 

than permissible 

under the Michigan 

Constitution and applicable 

statutes; 

(c) 

The assessed, state equalized and/or taxable values are based upon an erroneous 

determination of the true cash value of that portion of Petitioner’s property that is 

taxable under Michigan law and are based upon the application of wrong principles; 

and 

(d) 

The assessed, state equalized and/or taxable values, and the mode of assessment 

adopted by Respondent, discriminate 

against Petitioner and deny Petitioner its 

constitutional rights of uniformity, equal protection and due process of law. 

Petitioner requests that the Tribunal enter an order reducing the 2026 values from those established 

by Respondent’s Board of Review to those contended by Petitioner, and order refunds attributable 

to the reductions, with interest, as provided by the Tax Tribunal Act.

Page 3

Petition 

Respectfully submitted, 

ye Pee 

Dante Bacall 

No 

Representative for Petitioner 

390 Park St., Suite 201 

Birmingham, MI 48009-3400 

(248) 755-2922 

Dated: March 24, 2026 

dantebacall@yahoo.com 

Filing Fee: $600

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Page 1

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA

DIRECTOR

MICHIGAN TAX TRIBUNAL · 611 W. OTTAWA ST., LANSING, MI 48933 · 517-335-9760

PO BOX 30232, LANSING, MI 48909 · Other Carriers: 2407 N. GRAND RIVER AVE., LANSING, MI 48906

3930 Baldwin LLC, 

Petitioner,

 MICHIGAN TAX TRIBUNAL

v

MTT Docket No.: 26-002508

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), “[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: June 29, 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

Page 2

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

3930 Baldwin LLC, 

Petitioner,

 MICHIGAN TAX TRIBUNAL

v

MTT Docket No.: 26-002508

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), “[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: June 29, 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

Page 3

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

3930 Baldwin LLC, 

Petitioner,

 MICHIGAN TAX TRIBUNAL

v

MTT Docket No.: 26-002508

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), “[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

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.

Read document text excerpt

Page 1

ZJ 

STATE OF MICHIGAN 

24 2026 

DEPARTMENT OF LICENSING & REGULATORY ArrAffiSg, 

| 

N14 

X TR 

\. 

3930 Baldwin, LLC, 

18Up, 

Petitioner, 

MICHIGAN TAX TRIBUNAL 

v 

Docket No. 26- 

City of Auburn Hills, 

Parcel No. 

02-14-05-176-011 

Respondent. 

PROPERTY TAX PETITION 

"0 

(Entire Tribunal, 2026 Tax Year) 

Petitioner, by and through its representative, Dante Bacall, contends: 

1. 

BJ The property that is the subject of this appeal is one real property parcel: 

Parcel Number | 02-14-05-176-011 

Address 

3930 Baldwin Rd 

Classification 

| 201 Commercial 

[ Use 

Vacant restauarant 

County 

Oakland 

[ Sch Dist | Pontiac City School District 

2. 

XI N/A. 

If the assessment at issue was protested, the protest was made to Respondent’s: 

[OJ March, 

[J July, 

(J December 

Board of Review. 

3. 

Respondent, identified above, assesses and collects taxes on the subject property. 

4. 

Petitioner 

is 

a taxpayer/party-in-interest 

with respect 

to property 

taxes on the subject 

property. 

5. 

The Petitioner’s 

principal 

office/legal residence address 

is: 

390 Park St, Suite 201, 

Birmingham, MI 48009-3400. 

6. 

This appeal involves issues related to: 

X 

the subject property’s true cash and taxable values 

| 

the subject property’s taxable value only

Page 2

Petition 

8. 

The values! established by Respondent’s Board of Review for the subject property are: 

Parcel Number 

TCV 

SEV 

TV 

02-14-05-176-011 

2,575,060 

1,287,530 

1,287,530 

9. 

Petitioner contends that the values! for the subject property are: 

Parcel Number 

TCV 

SEV 

TV 

02-14-05-176-011 

1,440,000 

720,000 

720,000 

10. 

The values! in dispute are. 

Parcel Number 

TCV 

SEV 

TV 

02-14-05-176-011 

1,135,060 

567,530 

567,530 

11. 

Petitioner relies upon the following to support the relief requested: 

The 2026 values imposed on Petitioner’s property, and the taxes to be levied and collected 

thereon, are invalid and unlawful and operate as fraud upon the taxpayer for the reasons 

that: 

(a) 

The assessed, state equalized and/or taxable values exceed the amounts permitted 

by the Michigan Constitution and applicable statutes; 

(b) 

The assessed, state equalized and/or taxable values are at higher percentages of true 

cash value 

than permissible 

under the Michigan 

Constitution and applicable 

statutes; 

(c) 

The assessed, state equalized and/or taxable values are based upon an erroneous 

determination of the true cash value of that portion of Petitioner’s property that is 

taxable under Michigan law and are based upon the application of wrong principles; 

and 

(d) 

The assessed, state equalized and/or taxable values, and the mode of assessment 

adopted by Respondent, discriminate 

against Petitioner and deny Petitioner its 

constitutional rights of uniformity, equal protection and due process of law. 

Petitioner requests that the Tribunal enter an order reducing the 2026 values from those established 

by Respondent’s Board of Review to those contended by Petitioner, and order refunds attributable 

to the reductions, with interest, as provided by the Tax Tribunal Act.

Page 3

Petition 

Respectfully submitted, 

ye Pee 

Dante Bacall 

No 

Representative for Petitioner 

390 Park St., Suite 201 

Birmingham, MI 48009-3400 

(248) 755-2922 

Dated: March 24, 2026 

dantebacall@yahoo.com 

Filing Fee: $600

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.