Detroit Manufacturing Systems LLC, Petitioner Vs. City Of Detroit, Respondent

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 

Detroit Manufacturing Systems LLC, 

MICHIGAN TAX TRIBUNAL 

 

Petitioner, 

 

 

v 

 

MTT Docket No. 25-002088 

 

City of Detroit, 

 

Presiding Judge 

Respondent. 

 

Patricia L. Halm 

 

ORDER GRANTING JOINT STIPULATION FOR ENTRY OF CONSENT JUDGMENT 

 

CONSENT JUDGMENT 

 

The Tribunal has reviewed the Stipulation and finds that it comports with the mandates 

of State law.1 As a result, the Tribunal shall enter the parties’ 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, 2020, through June 30, 2022, at the rate of 4.25%, 

(ii) after June 30, 2022, through December 31, 2022, at the rate of 4.27%, (iii) after 

December 31, 2022, through June 30, 2023, at the rate of 5.65%, (iv) after June 30, 

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

 

1 See MCL 211.27a. 

2 See MCL 205.755.

Page 2

MTT Docket No. 25-002088 

Page 2 of 2 

 

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

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

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

of 8.66%. 

 

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. 

 

 

 

 

 

 

 

 

 

By _____________________________ 

Entered: October 27, 2025 

sb 

 

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 

Detroit Manufacturing Systems LLC, 

MTT Docket No. 25-002088-TT 

Petitioner, 

Parcel No(s). 

22074253-57 

23002012.450 

v 

City of Detroit, 

Respondent. 

/ 

Michelle (Mikki) M. Silvey (P69494) 

Kevin C. Richard (P43417) 

Derik Edwards 

Senior Assistant Corporation Counsel 

DuCharme, McMillen & Associates, Inc. 

City of Detroit Law Department 

Representatives for Petitioner 

Attorneys for Respondent 

9229 Delegates Row, Suite 375 

2 Woodward Avenue, Suite 500 

Indianapolis, IN 46240 

Detroit, MI 48226 

(317) 596-3260, ext. 2404 

(313) 237-3061 

(917) 488-7825 

richkc@detroitmi.gov 

msilvey@dmainc.com 

dedwards@dmainc.com 

STIPULATION FOR ENTRY OF CONSENT JUDGMENT 

IN THE FULL TRIBUNAL 

1. 

This case is pending in the Entire Tribunal. 

2. 

The subject property is located in Wayne County. 

3. 

This stipulation addresses the 2025 tax year only. 

4. 

The values for the property at issue in this appeal as established by Respondent’s 

Board of Review are: 

Tax 

Parcel(s) 

True Cash 

Assessed 

Taxable 

Year 

Value 

Value 

Value 

2025 

22074253-57 

$36,166,600 

$18,083,300 

$15,895,407 

2025 

23002012.450 

$1,331,400 

$665,700 

$429,933 

2025 

Total: 

$37,498,000 

$18,749,000 

$16,325,340

Page 2

5. 

The values for the property at issue in this appeal as agreed upon by the parties for 

settlement purposes are: 

Tax 

Parcel(s) 

True Cash 

Assessed 

Taxable 

Year 

Value 

Value 

Value 

2025 

22074253-57 

$29,530,400 

$14,765,200 

$14,765,200 

2025 

23002012.450 

$1,116,000 

$558,000 

$429,933 

2025 

22074253-57-total 

$30,646,400 

$15,323,200 

$15,195,133 

6. 

The abatement associated with 23002012.450 expired on December 30, 2024 and the 

parcel should have been retired, the value should have rolled to the ad-valorem parcel 

(22074253-57) and the remaining value should be $0 for the 2025 tax year. The total 

value for 22074253-57 is to account for this combination/parcel retirement. Parcel 

23002012.450 will be retired effectively after the date of the issuance of the Consent 

Judgment in this appeal and the issuance of refunds (as warranted) associated with 

each parcel’s settlement value. Once this occurs, the value for the 2025 tax year will 

be $0 for 23002012.450. Only Parcel 22074253-57 will remain, and the 2025 revised 

value is the total value stated above: 

2025 TCV PIN 22074253-57 

2025 AV PIN 22074253-57 

2025 TV PIN 22074253-57 

$30.646.400 

$15.323.200 

$15.195.133 

MTT Docket No. 25-002088 

2025 TCV PIN 23002012.450 

$0 

2025 AV PIN 23002012.450 

$0 

2025 TV PIN 23002012.450 

$0 

Page 2 of 3 

Stipulation for Entry of Consent Judgment 

PINS: 22074253-57 & 23002012.450

Page 3

7. 

Refunds (as warranted) should be made payable to “Innovo-Gateway Parcel A LLC” 

and mailed to the attention of: 

Innovo-Gateway Parcel A LLC 

c/o Mikki Silvey 

9229 Delegates Row, Suite 375 

Indianapolis, IN 46240 

8. 

Any refund shall be without interest, provided the refund is paid within sixty (60) 

days of entry of the Order of Consent Judgment in this appeal. 

Respectfully submitted, 

ee) 

Lorrie 

Rihanid 

Michelle (Mikki) M. Silvey (P69494) 

Kevin C. Richard (P43417) 

DuCharme, McMillen & Associates, Inc. 

Senior Assistant Corporation Counsel 

Representatives for Petitioner 

City of Detroit Law Department 

Attorney for Respondent 

October 22, 2025 

City of Detroit Deputy CFO/Assessor 

October Al 

,2025 

Page 3 of 3 

MTT Docket No. 25-002088 

Stipulation for Entry of Consent Judgment 

PINS: 22074253-57 & 23002012.450

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Page 1

STATE OF MICHIGAN 

DEPARTMENT OF LICENSING & REGULATORY AFFAIRS 

MICHIGAN TAX TRIBUNAL 

Detroit Manufacturing Systems LLC, 

MTT Docket No. 25-002088-TT 

Petitioner, 

Parcel No(s). 

22074253-57 

23002012.450 

v 

City of Detroit, 

Respondent. 

/ 

Michelle (Mikki) M. Silvey (P69494) 

Kevin C. Richard (P43417) 

Derik Edwards 

Senior Assistant Corporation Counsel 

DuCharme, McMillen & Associates, Inc. 

City of Detroit Law Department 

Representatives for Petitioner 

Attorneys for Respondent 

9229 Delegates Row, Suite 375 

2 Woodward Avenue, Suite 500 

Indianapolis, IN 46240 

Detroit, MI 48226 

(317) 596-3260, ext. 2404 

(313) 237-3061 

(917) 488-7825 

richkc@detroitmi.gov 

msilvey@dmainc.com 

dedwards@dmainc.com 

STIPULATION FOR ENTRY OF CONSENT JUDGMENT 

IN THE FULL TRIBUNAL 

1. 

This case is pending in the Entire Tribunal. 

2. 

The subject property is located in Wayne County. 

3. 

This stipulation addresses the 2025 tax year only. 

4. 

The values for the property at issue in this appeal as established by Respondent’s 

Board of Review are: 

Tax 

Parcel(s) 

True Cash 

Assessed 

Taxable 

Year 

Value 

Value 

Value 

2025 

22074253-57 

$36,166,600 

$18,083,300 

$15,895,407 

2025 

23002012.450 

$1,331,400 

$665,700 

$429,933 

2025 

Total: 

$37,498,000 

$18,749,000 

$16,325,340

Page 2

5. 

The values for the property at issue in this appeal as agreed upon by the parties for 

settlement purposes are: 

Tax 

Parcel(s) 

True Cash 

Assessed 

Taxable 

Year 

Value 

Value 

Value 

2025 

22074253-57 

$29,530,400 

$14,765,200 

$14,765,200 

2025 

23002012.450 

$1,116,000 

$558,000 

$429,933 

2025 

22074253-57-total 

$30,646,400 

$15,323,200 

$15,195,133 

6. 

The abatement associated with 23002012.450 expired on December 30, 2024 and the 

parcel should have been retired, the value should have rolled to the ad-valorem parcel 

(22074253-57) and the remaining value should be $0 for the 2025 tax year. The total 

value for 22074253-57 is to account for this combination/parcel retirement. Parcel 

23002012.450 will be retired effectively after the date of the issuance of the Consent 

Judgment in this appeal and the issuance of refunds (as warranted) associated with 

each parcel’s settlement value. Once this occurs, the value for the 2025 tax year will 

be $0 for 23002012.450. Only Parcel 22074253-57 will remain, and the 2025 revised 

value is the total value stated above: 

2025 TCV PIN 22074253-57 

2025 AV PIN 22074253-57 

2025 TV PIN 22074253-57 

$30.646.400 

$15.323.200 

$15.195.133 

MTT Docket No. 25-002088 

2025 TCV PIN 23002012.450 

$0 

2025 AV PIN 23002012.450 

$0 

2025 TV PIN 23002012.450 

$0 

Page 2 of 3 

Stipulation for Entry of Consent Judgment 

PINS: 22074253-57 & 23002012.450

Page 3

7. 

Refunds (as warranted) should be made payable to “Innovo-Gateway Parcel A LLC” 

and mailed to the attention of: 

Innovo-Gateway Parcel A LLC 

c/o Mikki Silvey 

9229 Delegates Row, Suite 375 

Indianapolis, IN 46240 

8. 

Any refund shall be without interest, provided the refund is paid within sixty (60) 

days of entry of the Order of Consent Judgment in this appeal. 

Respectfully submitted, 

ee) 

Lorrie 

Rihanid 

Michelle (Mikki) M. Silvey (P69494) 

Kevin C. Richard (P43417) 

DuCharme, McMillen & Associates, Inc. 

Senior Assistant Corporation Counsel 

Representatives for Petitioner 

City of Detroit Law Department 

Attorney for Respondent 

October 22, 2025 

City of Detroit Deputy CFO/Assessor 

October Al 

,2025 

Page 3 of 3 

MTT Docket No. 25-002088 

Stipulation for Entry of Consent Judgment 

PINS: 22074253-57 & 23002012.450

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Page 1

1 

 

STATE OF MICHIGAN 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MICHIGAN TAX TRIBUNAL 

 

 

DETROIT MANUFACTURING SYSTEMS, LLC, 

 

Petitioner, 

v. 

MTT Docket No. 25-002088 

 

CITY OF DETROIT, 

 

Respondent. 

 

/ 

 

ANSWER 

 

RESPONDENT, CITY OF DETROIT, for its Answer to the Petition filed in this matter 

states as follows: 

1. Respondent admits. 

2. Respondent admits. 

3. Respondent admits. 

4. Respondent admits. 

5. Respondent admits. 

6. Respondent admits. 

 

7. Respondent admits. 

 

8. Respondent admits. 

 

9. Respondent admits. 

 

10. Respondent admits.

Page 2

2 

 

11. Respondent admits only that Petitioner’s instant Tax Tribunal appeal alleges issues 

involving true cash, taxable values, and uniformity. Respondent denies that any such 

allegations have merit. 

12. Respondent admits. 

13. Respondent admits. 

14. Respondent denies Petitioner’s contentions of value are correct or accurate. 

15. Based solely upon Petitioner’s unsubstantiated contentions of value Respondent 

admits. 

16. Respondent denies as untrue. 

 

AFFIRMATIVE DEFENSES 

Respondent further asserts that Petitioner’s claims are barred, in whole or in part, by: 

 

1. Petitioner’s claims are barred by the applicable statute of limitations. 

2. Petitioner has failed to state a claim for which relief may be granted. 

 

3. Petitioner lacks standing. 

 

WHEREFORE, Respondent City of Detroit respectfully requests that this Honorable 

Tribunal dismiss the petition in this matter and award costs and attorney fees. 

Respectfully Submitted, 

 

 

 

 

 

 

 

 

 

Dated: October 22, 2025 

____________________

Kevin C. Richard (P43417) 

City of Detroit Law Department 

Coleman A. Young Municipal Center 

2 Woodward Avenue, Suite 500 

Detroit, Michigan 48226 

(313) 237-3061

Page 3

3 

 

STATE OF MICHIGAN 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MICHIGAN TAX TRIBUNAL 

 

 

DETROIT MANUFACTURING SYSTEMS, LLC, 

 

Petitioner, 

v. 

MTT Docket No. 25-002088 

 

CITY OF DETROIT, 

 

Respondent. 

 

/ 

 

PROOF OF SERVICE 

 

On October 22, 2025, I mailed by first class mail a copy of Respondent’s Answer in the instant 

matter to: 

 

Michelle M. Silvey 

DuCharme, McMillen & Associates, Inc. 

9229 Delegates Row, Suite 375 

Indianapolis, Indiana 46240 

 

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

 

 

_______________________________ 

Kevin C. Richard (P43417) 

Assistant Corporation Counsel 

City of Detroit Law Department 

Coleman A. Young Municipal Center 

2 Woodward Avenue, Suite 500 

Dated: October 22, 2025 

Detroit, Michigan 48226

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Page 1

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

ORLENE HAWKS

DIRECTOR

Entire Tribunal Case Information Sheet - Respondent

MOAHR DOCKET NO. 25-002088

Section 1: Respondent’s Contact Information

Filer Type: Local Unit of Government

City of Detroit (Wayne)

Local Unit of Government/First Name

M.I.

Last Name

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

City or Town

State

Michigan

ZIP Code

Telephone Number

Fax 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

Kevin

M.I.

C

Last Name

Richard

Firm Name (if any)

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

2 Woodward Avenue, Suite 500

City of Detroit Law Department

City or Town

Detroit

State

Michigan

ZIP Code

48226

Telephone Number

313-237-3061

Fax Number

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

richkc@detroitmi.gov

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

Respondent or Authorized Attorney/Representative’s Signature: 

Kevin C Richard

/s/

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Page 1

STATE OF MICHIGAN 

MICHIGAN TAX TRIBUNAL 

Detroit Manufacturing Systems, LLC. 

Petitioner, 

City of Detroit, 

Respondent. 

MTT DOCKET NO. 25-002088-TT 

PROOF OF SERVICE 

Michelle (Mikki) M. Silvey, being first duly sworn, deposes and says that on the 16%" day of 

September 2025 she served a copy of the Petition upon the following persons by placing 

same in an envelope properly addressed to each via USPS first class thereon: 

Wayne County Clerk 

Coleman A. Young Municipal Center 

2 Woodward Avenue 

- Room 201 

Detroit, MI 48226 

Wayne County Equalization Director 

400 Monroe Street, 7th Floor 

Detroit, MI 48226 

Detroit City School District 

Vania Moore, School Board Secretary 

3011 W. Grand Boulevard 

12th Floor, Fisher Building 

Detroit, MI 48202 

Michigan State Treasurer 

Department of Treasury 

Treasury Building 

430 West Allegan 

Lansing, MI 48922 

Mice (0 Soy 

Michelle (Mikki) M. Silvey (P69494) 

Authorized Agent

Page 2

STATE OF MICHIGAN 

MICHIGAN TAX TRIBUNAL 

Detroit Manufacturing Systems, LLC. 

) 

) 

Petitioner, 

MTT DOCKET NO. 25-002088-TT 

) 

City of Detroit, 

: 

) 

) 

Respondent. 

PROOF OF SERVICE 

Michelle (Mikki) M. Silvey, being first duly sworn, deposes and says that on the 16" day of 

September 2025 she served a copy of the Petition upon the following persons by placing 

same in an envelope properly addressed to each via certified mail thereon: 

Alvin Horhn 

City of Detroit Assessor 

2 Woodward Avenue 

- Suite 804 

Detroit, MI 48226 

Janice M. Winfrey 

City of Detroit Clerk 

2 Woodward Ave. Suite 200 

Detroit, MI 48226 

Micka (0 ve) 

Michelle (Mikki) M. Silvey (P69494) 

Authorized Agent

Page 3

STATE OF MICHIGAN 

DEPARTMENT OF LICENSING & REGULATORY AFFAIRS 

MICHIGAN TAX TRIBUNAL 

Detroit Manufacturing Systems, LLC 

5 

MTT Docket No. 25-002088 

 _TT 

Petitioner, 

v 

City of Detroit 

N 

Respondent. 

Michelle (Mikki) M. Silvey (P69494) 

Alex Morse 

DuCharme, McMillen & Associates, 

Inc. Representatives for Petitioner 

9229 Delegates Row, Suite 375 

Indianapolis, IN 46240 

(317) 689-6467-ofc 

(917) 488-7825-mobile 

msilvey@dmainc.com 

amorse@dmainc.com 

ENTIRE TRIBUNAL PROPERTY TAX PETITION — MULTIPLE PARCEL PETITION 

1. 

Property Parcel No.: 22074253-57 

2. 

The property identified above is 

_real 

. 

3. 

More than one parcel of real property is included in the subject of this appeal and the 

parcels are contiguous.

Page 4

MTT Docket No. 25-002088 

 -TT 

Page 2 of 5 

4. 

Petitioner owns and/or otherwise holds an interest in the parcels of property that are the 

10. 

11. 

12. 

13. 

subject of this appeal. 

The property identified above is classified as _ 301 Industrial-Improved 

The assessment(s) at issue were not protested to Respondent’s March, July, or December 

Board of Review as a protest was not required. 

The property or properties at issue are in 

_Wayne 

County. 

The property identified above’s address is: 

12601 Southfield Fwy, Detroit, MI 48223 

The assessment(s) at issue were established by the: City of Detroit 

Petitioner’s legal residence or principal office address is: 

12701 Southfield Fwy, Bldg A, Detroit, MI 48223 

This appeal involves issues relating to the property or properties’ true cash and taxable 

values and uniformity. 

The tax year at issue is: 2025. 

The values for the property identified above as established by Respondent’s 2025 Board 

of Review are: 

Tax 

True Cash 

Assessed 

Taxable 

Year 

Value 

Value 

Value 

2025 

$36,166,600 

$18,083,300 

$15,895,407 

14. Petitioner contends the values for tax year 2025 are no more than the following: 

Tax 

True Cash 

State Equalized 

Taxable 

Year 

Value 

Value 

Value 

2025 

$18,160,000 

$9,080,000 

$9,080,000

Page 5

MTT Docket No. 25-002088 

 -TT 

Page 3 of 5 

15. The values in contention for tax year 2025 are: 

Tax 

True Cash 

State Equalized 

Taxable 

Year 

Value 

Value 

Value 

2025 

$18,006,600 

$9,003,300 

$6,815,407 

16. The 2025 assessments imposed on the subject property and the taxes to be levied and 

collected are invalid because: 

(a) The assessment, including state equalized and/or taxable value, exceeds the amount 

permitted by the Michigan Constitution and applicable statutes; 

(b) The assessment, including state equalized and/or taxable value, is at a higher 

percentage of true cash value than permissible under the Michigan Constitution and 

applicable statutes; 

(c) The assessment is based on the misapplication of valuation principles, and 

(d) The assessment otherwise violates Petitioner’s rights. 

WHEREFORE, Petitioner respectfully requests this honorable Tribunal hear this case 

and enter an order reducing the 2025 true cash, state equalized and taxable values and direct 

Respondent to refund to Petitioner any excess taxes, fees, and penalties paid, plus interest and 

costs, and all other relief to which it is entitled under Michigan law and as is appropriate under 

the circumstances. 

Dated: May 3] , 2025 

Respectfully submitted, 

DuCharme, McMillen & Associates, Inc. 

Mico eo) 

By: 

Michelle (Mikki) M. Silvey (P69494) 

Petitioner's Representative

Page 6

MTT Docket No. 25-002088 

TT 

Page 4 of 5 

Detroit Manufacturing Systems, LLC 

MTT Docket No. 25- 002088 

 _TT 

Petitioner, 

v 

City of Detroit 

Respondent. 

ENTIRE TRIBUNAL PROPERTY TAX PETITION 

MULTIPLE PARCEL PETITION FORM 1 OF 1 

1. 

The classification of the property or properties identified herein as established by 

Respondent’s Board of Review is: 

Tax 

Parcel Number 

Real/Personal 

Classification 

Year 

2025 

23002012.450 

Real 

301 Industrial Imp 

2. 

The values for the property or properties identified herein as established by Respondent’s 

Board of Review are: 

Tax 

Parcel Number 

True Cash 

Assessed Value | Taxable Value 

Year 

Value 

2025 

23002012.450 

$1,331,400 

$665,700 

$429,933

Page 7

MTT Docket No. 25- 002088 

-TT 

Page 5 of 5 

3. 

Petitioner contends the values for the property or properties identified herein are: 

Tax 

Parcel Number 

True Cash 

State Equalized | Taxable Value 

Year 

Value 

Value 

2025 

23002012.450 

$660,000 

$330,000 

$330,000 

4. 

The values

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Page 1

STATE OF MICHIGAN 

DEPARTMENT OF LICENSING & REGULATORY AFFAIRS 

MICHIGAN TAX TRIBUNAL 

MTT Docket No. 2-____BBB__-TT 

_________________________B__BB___, 

Petitioner, 

v 

_______________________B___B_B___, 

Respondent. 

______________________________/ 

Michelle (Mikki) M. Silvey (P69494) 

$OH[0RUVH

DuCharme, McMillen & Associates, 

Inc. Representatives for Petitioner 

9229 Delegates Row, Suite 375 

Indianapolis, IN 46240 

(317)RIF

(917)488-7825PRELOH

msilvey@dmainc.com

DPRUVH#GPDLQFFRP

______________________________/ 

ENTIRE TRIBUNAL PROPERTY TAX PETITION – MULTIPLE PARCEL PETITION 

1. Property Parcel No.: _________________________

2. The property identified above is ________.

3. More than one parcel of real property is included in the subject of this appeal and the

parcels are contiguous.

Detroit Manufacturing Systems, LLC 

City of Detroit 

22074253-57 

 real

Page 2

MTT Docket No. 25- 

-TT 

Page 2 of 5 

4. 

Petitioner owns and/or otherwise holds an interest in the parcels of property that are the 

10. 

11. 

12. 

13. 

subject of this appeal. 

The property identified above is classified as 

301 Industrial-Improved 

The assessment(s) at issue were not protested to Respondent’s March, July, or December 

Board of Review as a protest was not required. 

The property or properties at issue are in Wayne 

County. 

The property identified above’s address is: 

12601 Southfield Fwy, Detroit, MI 48223 

The assessment(s) at issue were established by the: City of Detroit 

Petitioner’s legal residence or principal office address is: 

12701 Southfield Fwy, Bldg A, Detroit, MI 48223 

This appeal involves issues relating to the property or properties’ true cash and taxable 

values and uniformity. 

The tax year at issue is: 2025. 

The values for the property identified above as established by Respondent’s 2025 Board 

of Review are: 

Tax 

True Cash 

Assessed 

Taxable 

Year 

Value 

Value 

Value 

2025 

$36,166,600 

$18,083,300 

$15,895,407 

14. Petitioner contends the values for tax year 2025 are no more than the following: 

Tax 

True Cash 

State Equalized 

Taxable 

Year 

Value 

Value 

Value 

2025 

$18,160,000 

$9,080,000 

$9,080,000

Page 3

MTT Docket No. 2-___BBB___-TT 

Page 3 of 5 

15. The values in contention for tax year 202 are:

Tax 

Year

True Cash 

Value

State Equalized 

Value

Taxable 

Value

202

 The 202 assessments imposed on the subject property and the taxes to be levied and

collected are invalid because:

D The assessment, including state equalized and/or taxable value, exceeds the amount

permitted by the Michigan Constitution and applicable statutes;

E The assessment, including state equalized and/or taxable value, is at a higher

percentage of true cash value than permissible under the Michigan Constitution and

applicable statutes;

F The assessment is based on the misapplication of valuation principles, and

G The assessment otherwise violates Petitioner’s rights.

WHEREFORE, Petitioner respectfully requests this honorable Tribunal hear this case 

and enter an order reducing the 202 true cash, state equalized and taxable values and direct 

Respondent to refund to Petitioner any excess taxes, fees, and penalties paid, plus interest and

costs, and all other relief to which it is entitled under Michigan law and as is appropriate under 

the circumstances.

Respectfully submitted, 

DuCharme, McMillen & Associates, Inc. 

Dated: May ___, 202

By: 

______________________________ 

Michelle (Mikki) M. Silvey (P69494) 

Petitioner’s Representative

$18,006,600 

$9,003,300 

$6,815,407 

31

Page 4

MTT Docket No. 2-___BBB___-TT 

MTT Docket No. 2-__BBB____-TT 

Page 4 of 5 

______________________________, 

Petitioner, 

v 

______________________________, 

Respondent. 

ENTIRE TRIBUNAL PROPERTY TAX PETITION 

MULTIPLE PARCEL PETITION FORM 1 OF 1 

1. The classification of the property or properties identified herein as established by

Respondent’s Board of Review is:

Tax 

Year 

Parcel Number 

Real/Personal 

Classification 

202 

2. The values for the property or properties identified herein as established by Respondent’s

Board of Review are:

Tax 

Year 

Parcel Number 

True Cash 

Value 

Assessed Value 

Taxable Value 

202 

Detroit Manufacturing Systems, LLC

City of Detroit 

23002012.450 

Real

301 Industrial Imp 

 

23002012.450 

$1,331,400 

$665,700 

$429,933

Page 5

MTT Docket No. 2-__BBB____-TT 

Page 5 of 5 

3. Petitioner contends the values for the property or properties identified herein are:

Tax 

Year 

Parcel Number 

True Cash 

Value 

State Equalized 

Value 

Taxable Value 

202 

4. The values in dispute for the property or properties identified herein are:

Tax 

Year 

Parcel Number 

True Cash 

Value 

State Equalized 

Value 

Taxable Value 

202 

23002012.450 

$660,000 

$330,000 

$330,000 

 

23002012.450 

$671,400 

$335,700 

$99,933

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.

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

Detroit Manufacturing Systems LLC, 

Petitioner,

 MICHIGAN TAX TRIBUNAL

v

MTT Docket No.: 25-002088

City of Detroit, 

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: August 11, 2025

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

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.

Page 1

STATE OF MICHIGAN 

DEPARTMENT OF LICENSING & REGULATORY AFFAIRS 

MICHIGAN TAX TRIBUNAL 

MTT Docket No. 2-____BBB__-TT 

_________________________B__BB___, 

Petitioner, 

v 

_______________________B___B_B___, 

Respondent. 

______________________________/ 

Michelle (Mikki) M. Silvey (P69494) 

$OH[0RUVH

DuCharme, McMillen & Associates, 

Inc. Representatives for Petitioner 

9229 Delegates Row, Suite 375 

Indianapolis, IN 46240 

(317)RIF

(917)488-7825PRELOH

msilvey@dmainc.com

DPRUVH#GPDLQFFRP

______________________________/ 

ENTIRE TRIBUNAL PROPERTY TAX PETITION – MULTIPLE PARCEL PETITION 

1. Property Parcel No.: _________________________

2. The property identified above is ________.

3. More than one parcel of real property is included in the subject of this appeal and the

parcels are contiguous.

Detroit Manufacturing Systems, LLC 

City of Detroit 

22074253-57 

 real

Page 2

MTT Docket No. 25- 

-TT 

Page 2 of 5 

4. 

Petitioner owns and/or otherwise holds an interest in the parcels of property that are the 

10. 

11. 

12. 

13. 

subject of this appeal. 

The property identified above is classified as 

301 Industrial-Improved 

The assessment(s) at issue were not protested to Respondent’s March, July, or December 

Board of Review as a protest was not required. 

The property or properties at issue are in Wayne 

County. 

The property identified above’s address is: 

12601 Southfield Fwy, Detroit, MI 48223 

The assessment(s) at issue were established by the: City of Detroit 

Petitioner’s legal residence or principal office address is: 

12701 Southfield Fwy, Bldg A, Detroit, MI 48223 

This appeal involves issues relating to the property or properties’ true cash and taxable 

values and uniformity. 

The tax year at issue is: 2025. 

The values for the property identified above as established by Respondent’s 2025 Board 

of Review are: 

Tax 

True Cash 

Assessed 

Taxable 

Year 

Value 

Value 

Value 

2025 

$36,166,600 

$18,083,300 

$15,895,407 

14. Petitioner contends the values for tax year 2025 are no more than the following: 

Tax 

True Cash 

State Equalized 

Taxable 

Year 

Value 

Value 

Value 

2025 

$18,160,000 

$9,080,000 

$9,080,000

Page 3

MTT Docket No. 2-___BBB___-TT 

Page 3 of 5 

15. The values in contention for tax year 202 are:

Tax 

Year

True Cash 

Value

State Equalized 

Value

Taxable 

Value

202

 The 202 assessments imposed on the subject property and the taxes to be levied and

collected are invalid because:

D The assessment, including state equalized and/or taxable value, exceeds the amount

permitted by the Michigan Constitution and applicable statutes;

E The assessment, including state equalized and/or taxable value, is at a higher

percentage of true cash value than permissible under the Michigan Constitution and

applicable statutes;

F The assessment is based on the misapplication of valuation principles, and

G The assessment otherwise violates Petitioner’s rights.

WHEREFORE, Petitioner respectfully requests this honorable Tribunal hear this case 

and enter an order reducing the 202 true cash, state equalized and taxable values and direct 

Respondent to refund to Petitioner any excess taxes, fees, and penalties paid, plus interest and

costs, and all other relief to which it is entitled under Michigan law and as is appropriate under 

the circumstances.

Respectfully submitted, 

DuCharme, McMillen & Associates, Inc. 

Dated: May ___, 202

By: 

______________________________ 

Michelle (Mikki) M. Silvey (P69494) 

Petitioner’s Representative

$18,006,600 

$9,003,300 

$6,815,407 

31

Page 4

MTT Docket No. 2-___BBB___-TT 

MTT Docket No. 2-__BBB____-TT 

Page 4 of 5 

______________________________, 

Petitioner, 

v 

______________________________, 

Respondent. 

ENTIRE TRIBUNAL PROPERTY TAX PETITION 

MULTIPLE PARCEL PETITION FORM 1 OF 1 

1. The classification of the property or properties identified herein as established by

Respondent’s Board of Review is:

Tax 

Year 

Parcel Number 

Real/Personal 

Classification 

202 

2. The values for the property or properties identified herein as established by Respondent’s

Board of Review are:

Tax 

Year 

Parcel Number 

True Cash 

Value 

Assessed Value 

Taxable Value 

202 

Detroit Manufacturing Systems, LLC

City of Detroit 

23002012.450 

Real

301 Industrial Imp 

 

23002012.450 

$1,331,400 

$665,700 

$429,933

Page 5

MTT Docket No. 2-__BBB____-TT 

Page 5 of 5 

3. Petitioner contends the values for the property or properties identified herein are:

Tax 

Year 

Parcel Number 

True Cash 

Value 

State Equalized 

Value 

Taxable Value 

202 

4. The values in dispute for the property or properties identified herein are:

Tax 

Year 

Parcel Number 

True Cash 

Value 

State Equalized 

Value 

Taxable Value 

202 

23002012.450 

$660,000 

$330,000 

$330,000 

 

23002012.450 

$671,400 

$335,700 

$99,933

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.

Page 1

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

ORLENE HAWKS

DIRECTOR

Entire Tribunal Case Information Sheet - Petitioner

MOAHR DOCKET NO. 

Section 1: Petitioner’s Contact Information

Filer type: Organization

First Name/Company Name

M.I.

Last Name

Detroit Manufacturing Systems, LLC

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

12701 Southfield Fwy, Bldg A

City or Town

Detroit

State

Michigan

ZIP Code

48223

Telephone Number

917-488-7825

Fax Number

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

msilvey@dmainc.com

Section 2: Attorney/Authorized Representative’s Contact Information

First Name

Michelle (Mikki)

M.I.

M

Last Name

Silvey

Firm Name (if any)

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

9229 Delegates Row, Ste 375

City or Town

Indianapolis

State

Indiana

ZIP Code

46240

Telephone Number

317-596-3260

Fax Number

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

msilvey@dmainc.com

Section 5: Issue

Please designate one: 

Valuation – Fill out Sections 4, 5, & 6 below

Section 6: Subject Property Information

How many parcels are you 

appealing?2

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

12601 Southfield Fwy

Detroit

Michigan

Taxing Authority (City or Township)

City of Detroit (Wayne)

County

Wayne

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

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

Page 2

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

ORLENE HAWKS

DIRECTOR

Section 7: Check which of the following you are appealing (check all that apply)

True Cash and Taxable Values

Section 8: Valuation Information for Each Parcel under Appeal

Parcel Number:

22074253-57

Classification of Property: Real 

Industrial

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

18083300

Current Taxable Value as established by the Board of Review:

15895407

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

18160000

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

9080000

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

Parcel Number:

23002012.450

Classification of Property: Real 

Industrial

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

665700

Current Taxable Value as established by the Board of Review:

429933

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

660000

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

330000

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

Section 9: Assessment Information

Type of Tax Assessment(s):

Assessment Number(s):

Check all that is being appealed: 

Check what action prompted this appeal:

If “other,” please explain:

Section 10: Special Assessment Information

Type of Special Assessment:

Page 3

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

ORLENE HAWKS

DIRECTOR

Did you protest the special assessment at the hearing held to confirm the special assessment roll? 

If Yes, what was the date of the hearing held to confirm the special assessment roll?

If No, please explain:

Section 11: Classification Information

Parcel Number:

Current Classification of Property as established by Board of Review: 

What do you believe is the property’s classification? 

If improved property, how is the property currently being used?

If improved property, for what use was the property designed?

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.

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/ Michelle (Mikki) M. Silvey

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.