Michigan

Borgwarner Inc Petitioner Vs. City Of Auburn Hills Respondent

Petitioner: Borgwarner Inc
Respondent: City Of Auburn Hills

Case overview

Docket number: 26-001061-TT
Status: Ready Sched Prehearing Date Certain
CaseType: ET Property
Division: ET
County: Oakland
Judge: No judge assigned

Docket history

Line #	Subject	Filer	Line Ref	Enter Date/Post Mark	Fee	Related Item
6	Prehearing General Call	Not recorded	Not recorded	10/01/2026	Not recorded	Download
5	Answer was received	RESP	Not recorded	08/24/2026	Not recorded	Download
Not recorded	Not recorded	Not recorded	Not recorded	Not recorded	Not recorded	Download
4	Proof of service of petition was received.	PET	Not recorded	07/27/2026	Not recorded	Download
Not recorded	Not recorded	Not recorded	Not recorded	Not recorded	Not recorded	Download
3	Petition has been verified	PET	1	07/14/2026	Not recorded	Download
Not recorded	Not recorded	Not recorded	Not recorded	Not recorded	Not recorded	Download
2	Notice of Docket Number ET	Not recorded	Not recorded	07/14/2026	Not recorded	Download
1	A petition was received.	PET	Not recorded	05/16/2026	$600.00	Download
Not recorded	Not recorded	Not recorded	Not recorded	Not recorded	Not recorded	Download

Documents

Prehearing_General_Call.2026-10-01_08-59-28.pdfRead complete document text →

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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

NOTICE OF SEPTEMBER 1- 15, 2027 PREHEARING GENERAL CALL AND ORDER

OF PROCEDURE

BORGWARNER INC,

Petitioner,

City Of Auburn Hills,

Respondent.

MTT Docket No. 26-001061

Please be advised that 26-001061 has been placed on a two-week Prehearing General

Call commencing September 01, 2027. Unless ordered otherwise, parties will be

notified at least 28 days before they are scheduled to appear. Scheduling will not

necessarily occur in the order in which the cases are listed below.

Parties are required to submit a valuation disclosure or written notification that no

valuation disclosure is required by the dates indicated herein. A “valuation disclosure”

is defined as documentary or other tangible evidence in a property tax proceeding that a

party relies upon in support of the party’s contention as to the true cash value of the

subject property or any portion thereof and contains the party’s value conclusion and

data, valuation methodology, analysis or reasoning. See TTR 203 and TTR 241.

Users who file documents with the Tribunal are advised that filed documents are

public records and will appear for public viewing on the Tribunal’s Tax Docket

Lookup. If a user wishes to file a document for consideration by the Tribunal and

prevent its publication on the Tax Docket Lookup, the user MUST file a Motion for

Protective Order under MCR 2.302(C)(8). If a Protective Order is issued, documents

covered by the order will not be published. Documents filed prior to the issuance of a

Protective Order will be published.

In accordance with MCR 1.109(D)(9) and TTR 209, the responsibility for excluding or

redacting personal identifying information (PII) from all documents filed with or offered to

the Tribunal rests solely with the parties and their attorneys. The Tribunal is not

responsible for or required to review, redact, or screen documents at the time of filing

for PII whether filed electronically or on paper. A party, representative, or interested

person (i.e. third party not part of an appeal) may request that the Tribunal redact PII

contained in a previously filed document by submitting a Request for Redactions. The

Request for Redactions form is available on the Entire Tribunal and Small Claims pages

of the Tribunal’s website.

Please refer to the Tribunal’s FAQs and Glossary of Terms pages on the Tribunal’s

website for more information.

Page 2

MTT Docket No. 26-001061

Page 2 of 3

IT IS ORDERED that the parties shall:

a. If no valuation disclosure is required, notify the Tribunal and the opposing parties

in writing within 21 days of entry of this order that no valuation disclosure is being

filed. The notice shall indicate the reason or reasons why no valuation disclosure

is required (i.e., exemption claim, etc.).

b. If a valuation disclosure is required, file and exchange their valuation disclosures

by May 5, 2027. Valuation disclosures will not be admitted into evidence unless

disclosed and furnished in accordance with this order (even though admissible)

except upon a finding of good cause by the Tribunal.

IT IS FURTHER ORDERED that the parties shall file and exchange their Prehearing

Statements by May 5, 2027. Witnesses, with the exception of rebuttal witnesses, will

not be allowed to testify unless disclosed in the Prehearing Statement and the

Prehearing Statement is furnished in accordance with this order except upon a finding

of good cause by the Tribunal. Failure to file the Prehearing Statement may result in

holding a party or parties in default. See TTR 237.

IT IS FURTHER ORDERED that “Pre-Valuation Disclosure” discovery is CLOSED on

May 5, 2027, which means all discovery has been requested, all Motions to Compel

have been filed, and all requested or ordered discovery has been exchanged by that

date. Discovery relative to the valuation disclosure prepared for purposes of litigating

this case or the valuation expert that prepared that valuation disclosure is not permitted

during “Pre-Valuation Disclosure” discovery.

IT IS FURTHER ORDERED that “Post-Valuation Disclosure” discovery is CLOSED on

September 1, 2027, which means all discovery has been requested, all Motions to

Compel have been filed, and all requested or ordered discovery has been exchanged

by that date. “Post-Valuation Disclosure” discovery is limited to the opposing party’s

valuation disclosure, the opposing party’s valuation expert, and the witnesses identified

on the opposing party’s Prehearing Statement.

IT IS FURTHER ORDERED that if this case is not scheduled for a date certain

prehearing conference during the time frame indicated it may be scheduled for a date

certain prehearing conference at any time subsequent to the completion date for this

Prehearing General Call. Parties will, however, be notified in writing approximately one

week before they are scheduled to appear.

By:_____________________________________

Patricia L. Halm, Tribunal Chair

Entered: October 1, 2026

Page 3

MTT Docket No. 26-001061

Page 3 of 3

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 provide by those parties, attorneys, or authorized 

representatives.

By: Tribunal Clerk

Page 4

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

NOTICE OF SEPTEMBER 1- 15, 2027 PREHEARING GENERAL CALL AND ORDER 

OF

Page 5

MTT Docket

Page 6

MTT

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Page 1

STATE OF MICHIGAN 

DEPARTMNET OF LICENSING & REGULATORY AFAFIRS 

MICHIGAN TAX TRIBUNAL 

 

Borgwarner Inc, 

 

 

 

Petitioner, 

 

v 

 

City of Auburn Hills, 

 

 

 

Respondent. 

 

 

 

 

Docket No. 26-001061 

 

 

_____________________________________________________________________________/ 

 

JOSHUA T. SHILLAIR (P72674) 

COLLIERS INTERNATIONAL 

Attorney for Petitioner 

400 W. 4th Street, Suite 350 

Royal Oak, MI 48067 

(248) 226-1632 

LAURA M. HALLAHAN (P42101) 

SETH A. O’LOUGHLIN (P80257) 

KELSEA M. MELCHER (P85821) 

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 states only one parcel of real property has been identified as under 

appeal. However, Respondent lacks the information and knowledge necessary to respond to the 

truth of the remainder of the allegations set forth in Paragraph 1 and, therefore, leaves Petitioner 

to its proofs. 

 

2. 

Respondent admits the allegations in Paragraph 2. 

 

3. 

Respondent admits the allegations in Paragraph 3.

Page 2

Entire Tribunal Property Tax Answer

Page 2 of 5

Respondent admits that the subject property is classified as industrial real

property but lacks the knowledge and information necessary to respond to the remainder of the

allegations set forth in Paragraph 4 and, therefore, leaves Petitioner to its proofs.

Respondent admits that Petitioner did not protest its assessment to the 2026 Board

of Review but neither admits nor denies the remainder of the allegations set forth in Paragraph 5

for the reason that the General Property Tax Act speaks for itself.

Respondent admits the allegations in Paragraph 6.

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

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

Respondent acknowledges Petitioner’s belief as to an issue with the 2026 tax year

but denies any issue with said year.

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

Board of Review are:

Tax Year

Parcel Number

True Cash Value

Assessed Value

Taxable Value

2026

02-14-03-401-013

$37,701,180

$18,850,590

$12,010,800

10.

Respondent denies the allegations in Paragraph 10, including subparagraphs (a) –

(d) for the reason that they are untrue. In further answer, 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

principles, and the values and Respondent’s mode of assessment are non-discriminatory and

constitutional.

11.

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

Tax Year

Parcel Number

True Cash Value

State Equalized Value

Taxable Value

2026

02-14-03-401-013

$37,701,180

$18,850,590

$12,010,800

12.

The values in dispute for the property identified above are:

Tax Year

Parcel Number

True Cash Value

State Equalized Value

Taxable Value

2026

02-14-03-401-013

13.

Respondent denies the allegations in Paragraph 13 for the reason that they are

untrue. In further answer, 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 principles, and the values

and Respondent’s mode of assessment are non-discriminatory and constitutional.

Page 3

Entire Tribunal Property Tax Answer 

Page 3 of 5 

 

14. 

Respondent acknowledges the relief requested by Petitioner in the final paragraph 

of its Petition but denies that Petitioner is entitled to said relief for the reasons stated in the 

preceding paragraphs. 

 

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. 

HALLAHAN & ASSOCIATES, P.C. 

 

/s/ Laura M. Hallahan___________ 

LAURA M. HALLAHAN (P42101) 

SETH A. O’LOUGHLIN (P80257) 

KELSEA M. MELCHER (P85821) 

Attorneys for Respondent 

1750 S. Telegraph Road, Suite 202 

Bloomfield Hills, MI 48302 

Dated: August 24, 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).

Page 4

Entire Tribunal Property Tax Answer 

Page 4 of 5 

 

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 

respective assessments appearing on the roll, and

Page 5

Enti

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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. 26-001061

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.

Last Name

Hallahan

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

Telephone Number

248-731-3089

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

mtt@hallahanlaw.com

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

Respondent or Authorized Attorney/Representative’s Signature: 

/s/Kelsea M. Melcher

/s/

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POS_Borg_Warner_26-001061.pdfRead complete document text →

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Page 1

2026 Entire Tribunal Property Tax Petition & Proof of Service 

Borg Warner v Auburn Hills 

Parcel Number: 02-14-03-401-013 

MTT Docket No.: 26-001061 

Page 1 of 2 

 

STATE OF MICHIGAN 

DEPARTMENT OF LICENSING & REGULATORY AFFAIRS 

MICHIGAN TAX TRIBUNAL 

 

BORG WARNER, 

 

Petitioner, 

v 

MTT Docket No. 26-001061 

AUBURN HILLS, 

 

Respondent. 

_____________________________________________________________________________/ 

Colliers International 

By: Joshua T. Shillair, Esq. (P72674) 

Senior Vice President | Tax Appeal 

Representative for Petitioner 

400 W 4th Street, Suite 350 

Royal Oak, MI 48067 

O: 248-226-1632 

F: 248-226-1633 

Joshua.Shillair@Colliers.com 

Karen.Cameron@Colliers.com 

City of Auburn Hills Assessing 

1827 N. Squirrel Rd 

Auburn Hills, MI 48326 

(248) 370-9436 

_____________________________________________________________________________/ 

 

PROOF OF SERVICE 

 

STATE OF MICHIGAN 

) 

 

)ss 

COUNTY OF OAKLAND 

) 

 

Jennifer Lunsford, states that on 7/27/2026, in compliance with TTR 221, she did place in the US 

mail a copy of Petitioner’s 2026 Entire Tribunal Property Tax Petition with docket number, the 

Notice of Docket Number issued by the Michigan Tax Tribunal for this appeal as well as this Proof 

of Service of Petition for the above captioned appeal to the units of government listed on the second 

page of this Proof of Service of Petition. 

 

/s/Jennifer Lunsford 

Jennifer Lunsford 

 

Karen Cameron states that she submitted electronically on 7/27/2026, to the Michigan Tax 

Tribunal 

a 

copy 

of 

this 

Proof 

of 

Service 

of 

Petition 

at 

eFile 

through 

www.etaxappeal.lara.state.mi.us. 

 

/s/Karen Cameron 

Karen Cameron

Page 2

2026 Entire Tribunal Property Tax Petition & Proof of Service 

Borg Warner v Auburn Hills 

Parcel Number: 02-14-03-401-013 

MTT Docket No.: 26-001061 

Page 2 of 2 

 

By Certified Mail 

 

Assessor’s Office 

City of Auburn Hills Assessing 

1827 N. Squirrel Rd 

Auburn Hills, MI 48326 

 

Office of the City/Township Clerk 

Auburn Hills 

Clerk's Office 

1827 N Squirrel Road 

Auburn Hills, MI 48326 

 

By First Class Mail 

 

Director of Equalization 

Oakland County 

Equalization Director 

250 Elizabeth Lake Road, Suite 1000W 

Pontiac, MI 48341 

 

County Clerk’s Office 

Oakland County 

Clerk’s Office 

1200 N Telegraph Road 

Pontiac, MI 48341 

 

Secretary of the School Board 

Pontiac School District 

47200 Woodward Avenue 

Pontiac, MI 48342 

 

Treasurer for the State of Michigan 

Michigan Department of Treasury 

Lansing, MI 48922

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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: 26-001061

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

Party Filing Document 

Petitioner

Files

Document Type: Proof of Service: Petition

Attachment File Name: POS_Borg_Warner_26-001061

Fee Information

Filing Fee: $ 0.00

Payment Information

Payment: $ 0.00

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BORGWARNERINC.PET & POS.pdfRead complete document text →

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Page 1

2026 Entire Tribunal Property Tax Petition & Proof of Service

BORGWARNER INC v City of Auburn Hills

Parcel Number: 02-14-03-401-013

MTT Docket No.:

Page 1 of 5

STATE OF MICHIGAN

DEPARTMENT OF LICENSING & REGULATORY AFFAIRS

MICHIGAN TAX TRIBUNAL

BORGWARNER INC,

Petitioner,

MTT Docket No.

City of Auburn Hills,

Respondent.

_____________________________________________________________________________/

Colliers International

By: Joshua T. Shillair, Esq. (P72674)

Vice President | Tax Appeal

Representative for Petitioner

400 W 4th Street, Suite 350

Royal Oak, MI 48067

O: 248-226-1632

F: 248-226-1633

Joshua.Shillair@Colliers.com

Karen.Cameron@Colliers.com

City of Auburn Hills Assessing

1827 N. Squirrel Rd

Auburn Hills, MI 48326

(248) 370-9436

_____________________________________________________________________________/

2026 ENTIRE TRIBUNAL PROPERTY TAX PETITION

1. The Petitioner in this matter, BORGWARNER INC, has the legal residence or principal

office address of 3800 AUTOMATION AVE STE 100,AUBURN HILLS, MI 48326-

1782. Petitioner is a party in interest with respect to property taxes on property parcel

no(s). (hereinafter referenced as the Subject Property) 02-14-03-401-013. If the Subject

Property in this petition includes more than one (1) real property tax parcel, the Subject

Property’s tax parcels are contiguous.

2. The Subject Property is located in Oakland County.

Page 2

2026 Entire Tribunal Property Tax Petition & Proof of Service

BORGWARNER INC v City of Auburn Hills

Parcel Number: 02-14-03-401-013

MTT Docket No.:

Page 2 of 5

3. Respondent, City of Auburn Hills Assessing of Oakland County, assesses and collects

property taxes on the Subject Property.

4. The Subject Property is real property and is classified as Industrial. The Subject Property

is presently used or available for use for Industrial purposes. Petitioner believes that the

Subject Property was originally designed to be used for Industrial purposes.

5. Protest to the 2026 Board of Review was not made and is not required by law for the

Subject Property.

6. The Subject Property’s address is:

3800 AUTOMATION AVE, AUBURN HILLS, MI 48326-1781

7. This appeal involves issues relating to: (a) valuation, (b) assessment, (c) taxable value

and (d) uniformity.

8. The tax year(s) at issue are: 2026

9. The values for the Subject Property as established by Respondent’s Board of Review are:

Tax Year

Parcel Number

True Cash Value

Assessed Value

Taxable

Value

2026

02-14-03-401-

013

$37,701,180.00

$18,850,590.00

$12,010,800.

10. The 2026 assessment, assessed value, state equalized value and taxable value imposed

upon all parcels of the Subject Property, and the taxes to be levied and collected thereon,

are invalid and unlawful and operate as a fraud upon the taxpayer for the reasons that:

a. The assessment, assessed value, state equalized value and/or taxable value

exceeds the amounts permitted by the Michigan Constitution, applicable

statutes and case law;

Page 3

2026 Entire Tribunal Property Tax Petition & Proof of Service 

BORGWARNER INC v City of Auburn Hills 

Parcel Number: 02-14-03-401-013 

MTT Docket No.: 

 

Page 3 of 5 

 

b. The assessment, assessed value, state equalized value and/or taxable value are 

at higher percentages of true cash value than permissible under the Michigan 

Constitution, applicable statutes and case law; 

c. The assessment, assessed value, state equalized value and/or taxable value are 

based upon an erroneous determination of the true cash value of that portion 

of the Subject Property that is taxable under Michigan law, and are based 

upon the application of wrong principles; and 

d. The assessment, assessed value, state equalized value and/or taxable value, 

and the mode of assessment adopted by Respondent, discriminate against 

Petitioner and denies Petitioner its constitutional rights to uniformity, equal 

protection and dues process of law. 

11. Petitioner contends that the actual values for the Subject Property are: 

Tax Year 

Parcel Number 

True Cash Value 

Assessed Value 

Taxable Value 

2026 

02-14-03-401-

013 

$16,800,000.00 

$8,400,000.00 

$8,400,000.00 

 

 

12. The amount of value in contention for the Subject Property is: 

 

Tax Year 

Parcel Number 

Assessed Value in Contention 

2026 

02-14-03-401-013 

$10,450,590.00 

 

13. Petitioner relies on the following specific facts to support the relief requested: Market 

sales and income data indicates that the subject property’s assessed value, state equalized 

value and taxable value exceed 50% of its actual market value. In addition, the cost less 

depreciation method Respondent utilizes to establish the Subject Property’s assessment at 

issue is not related to the Subject Property’s actual market value.

Page 4

2026 Entire Tribunal Property Tax Petition & Proof of Service 

BORGWARNER INC v City of Auburn Hills 

Parcel Number: 02-14-03-401-013 

MTT Docket No.: 

 

Page 4 of 5 

 

WHEREFORE, Petitioner requests that this Honorable Michigan Tax Tribunal enter an 

Order reducing the 2026 assessed value, state equalized value and taxable value for the Subject 

Property to the values stated in Paragraph 11 above and requiring Respondent to pay Petitioner 

the refunds attributable to such reductions, plus interest and costs. 

 

 

 

 

 

 

 

Respectfully Submitted, 

 

 

 

 

 

 

COLLIERS INTERNATIONAL 

 

 

 

 

 

 

Representative for Petitioner 

 

 

 

 

 

 

 

By:_/s/ Joshua T. Shillair__Dated:05/16/2026 

 

 

 

 

 

 

Joshua T. Shillair, Esq. (P72674) 

Vice President | Tax Appeal 

400 E 4th Street, Suite 350 

Royal Oak, MI 48067 

O: 248-226-1632 

F: 248-226-1633 

Joshua.Shillair@Colliers.com

Page 5

2026 Entire Tribunal Property Tax Petition & Proof of Service 

BORGWARNER INC v City of Auburn Hills 

Parcel Number: 02-14-03-401-013 

MTT Docket No.: 

 

Page 5 of 5 

 

 

STATE OF MICHIGAN 

DEPARTMENT OF LICENSING & REGULATORY AFFAIRS 

MICHIGAN TAX TRIBUNAL 

 

BORGWARNER INC,

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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 - Petitioner

MTT DOCKET NO. 

 

Section 1: Petitioner’s Contact Information

Filer type: 

Organization 

Local Unit of Government

First Name

M.I.

Last Name/Company Name

BORGWARNER INC

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

3800 AUTOMATION AVE STE 100

City or Town

AUBURN HILLS

State

Michigan

ZIP Code

48326-1782

Telephone Number

2482261632

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

tax.efile@colliers.com

 

 

Section 2: Attorney/Authorized Representative’s Contact Information

First Name

Joshua

M.I.

Thomas

Last Name

Shillair

Firm Name (if any)

Colliers International

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

400 W 4th Street, Suite 350

City or Town

Royal Oak

State

Michigan

ZIP Code

48067

Telephone Number

248-226-1632

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

tax.efile@colliers.com

 

Section 3: Issue 

Please designate one: 

Valuation 

 

Section 4: Subject Property Information 

How many parcels are you 

appealing?

1

Property Address (No., Street, City, ST, ZIP) [If multiple, list first property’s address]

3800 AUTOMATION AVE

AUBURN HILLS

Page 2

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA 

DIRECTOR

Michigan

48326-1781

Taxing Authority (City or Township)

City Of Auburn Hills (OAKLAND) 

County

Oakland

If you are appealing more than one parcel, are they contiguous or adjoining? 

(*If no, you must file separate appeals for each non-contiguous or non-adjoining parcel.)

N/A

 

 

Section 5: Check which of the following you are appealing (check all that apply) 

True Cash and Taxable Values

If “Other”, please explain:

 

 

Section 6: Valuation Information for Each Parcel under Appeal

Parcel Number:

02-14-03-401-013

Classification of Property: Real (check one)

Industrial (check one)

Current Assessed Value (also known as State Equalized Value) as established by the Board of Review:

18850590

Current Taxable Value as established by the Board of Review:

12010800

What do you believe is the fair market value (also known as True Cash Value)?

16800000

Multiply the True Cash Value by 50% and enter here. This is your contention of Assessed Value (also known as State Equalized Value).

8400000

If you belive the Taxable Value differs from your contention of Assessed Value, enter your contention of Taxable Value.

Fee Information

The filing fee is based on the greater of State Equalized Value or Taxable Value in contention. If you are appealing more than one parcel, the parcel with the 

highest State Equalized Value or Taxable Value in contention will be used to determine your filing fee, plus $25.00 will be added for each additional parcel being 

appealed.

If the State Equalized Value or Taxable Value in contention is: Your filing fee is:

 

 $100,000.00 and under $250.00

 $100,000.01 to $500,000.00 $400.00

 $Over $500,000.00 $600.00

* Plus $25.00 for each additional parcel, not to exceed a total filing fee of $2,000.00.

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STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA 

DIRECTOR

A fee of $250.00 is required for the filing of a Special Assessment Appeal.

A fee of $250.00 is required for the filing of an Equalization Tax Appeal.

A fee of $250.00 is required for the filing of a Non-Property Tax Appeal.

A fee of $150.00 is required for the filing of a Classification Tax Appeal

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

Petitioner or Attorney/Authorized Representative’s Signature: 

/s/ /s/Joshua T. Shillair

Payment Information

Amount: 600

Success: True

Message: ""

Waiver Code:

Transaction Number: 26051685713959

Supporting Waiver Documents:

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ET_Notice_of_Docket_Number.2026-07-14_17-46-39.pdfRead complete document text →

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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

BORGWARNER INC,

Petitioner,

MICHIGAN TAX TRIBUNAL

MTT Docket No.: 26-001061

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: July 14, 2026

PROOF OF SERVICE

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

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

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

representatives.

By: Tribunal Clerk

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Joshua Thomas Shillair

400 W 4th Street, Suite 350

Royal Oak , MI 48067