Record Finder / 25-001634-TT
Michigan

Sterling Lot 8- Gp LLC, Sterling Lot 8- Begin LLC, Petitioners Vs. City Of Auburn Hills, Respondent

Petitioner
Sterling Lot 8- Gp LLC, Sterling Lot 8- Begin LLC
Respondent
City Of Auburn Hills

Case overview

Docket number
25-001634-TT
Status
Disposed
CaseType
ET Property
Division
ET
County
Oakland
Judge
No judge assigned

Docket history

Line #SubjectFilerLine RefEnter Date/Post MarkFeeRelated Item
15Order of DismissalNot recordedNot recorded02/04/2026Not recordedDownload
14Motion to Withdraw Appeal was received.Not recordedNot recorded02/04/2026$0.00Download
13DocumentationNot recordedNot recorded07/24/2025Not recordedDownload
12Proof of service of petition was received.Not recordedNot recorded07/24/2025Not recordedDownload
11Prehearing General CallNot recordedNot recorded07/16/2025Not recordedDownload
10Prehearing General CallNot recorded807/16/2025Not recordedDownload
9Order VacatingNot recorded807/16/2025Not recordedDownload
8Prehearing General CallNot recordedNot recorded07/16/2025Not recordedDownload
7Petition has been verifiedPET207/16/2025Not recordedDownload
6Notice of Docket Number ETNot recordedNot recorded07/16/2025Not recordedDownload
5Answer was receivedNot recordedNot recorded06/26/2025Not recordedDownload
4ET Case Info SheetNot recordedNot recorded06/26/2025Not recordedDownload
3Proof of service of petition was received.PETNot recorded05/29/2025Not recordedDownload
2A petition was received.PETNot recorded05/29/2025Not recordedDownload
1ET Case Info SheetNot recordedNot recorded05/29/2025$400.00Download

Documents

Order_of_Dismissal-Joint_Withdraw.2026-02-04_11-16-33.0000.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

Sterling Lot 8- GP LLC,Sterling Lot 8- Begin LLC, 

Petitioner,

 MICHIGAN TAX TRIBUNAL

 

 ENTIRE TRIBUNAL

v 

 MTT Docket No. 25-001634

City Of Auburn Hills,

Respondent.

ORDER GRANTING JOINT MOTION TO WITHDRAW

ORDER OF DISMISSAL

The Tribunal has reviewed the file in the above-captioned case and finds that the parties 

have filed a Joint Motion to Withdraw the appeal. Therefore,

IT IS ORDERED that the parties’ Joint Motion to Withdraw is GRANTED. 

IT IS FURTHER ORDERED that this case is DISMISSED. 

This order resolves all pending issues and closes the case.

By:_____________________________________

Patricia L. Halm, Tribunal Chair

Entered: February 4, 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

Sterling Lot 8- GP LLC,Sterling Lot 8- Begin LLC, 

Petitioner,

 MICHIGAN TAX TRIBUNAL

 

 ENTIRE TRIBUNAL

v 

 MTT Docket No. 25-001634

City Of Auburn Hills,

Respondent.

ORDER GRANTING JOINT MOTION TO WITHDRAW

ORDER OF DISMISSAL

The Tribunal has reviewed the file in the above-captioned case and finds that the parties 

have filed a Joint Motion to Withdraw the appeal. Therefore,

IT IS ORDERED that the parties’ Joint Motion to Withdraw is GRANTED. 

IT IS FURTHER ORDERED that this case is DISMISSED. 

This order resolves all pending issues and closes the case.

By:_____________________________________

Patricia L. Halm, Tribunal Chair

Entered: February 4, 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

Sterling Lot 8- GP LLC,Sterling Lot 8- Begin LLC, 

Petitioner,

 MICHIGAN TAX TRIBUNAL

 

 ENTIRE TRIBUNAL

v 

 MTT Docket No. 25-001634

City Of Auburn Hills,

Respondent.

ORDER GRANTING JOINT MOTION TO WITHDRAW

ORDER OF DISMISSAL

The Tribunal has reviewed the file in the above-captioned case and finds that the parties 

have filed a Joint Motion to Withdraw the appeal. Therefore,

IT IS ORDERED that the parties’ Joint Motion to Withdraw is GRANTED. 

IT IS FURTHER ORDERED that this case is DISMISSED. 

This order resolves all pending issues and closes the case.

By:_____________________________________

Patricia L. Halm, Tribunal Chair

Entered: February 4, 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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Motion to Withdraw Appeal - 1731 Harmon - Auburn Hills (Fully Signed).pdfRead complete document text →
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Page 1

/s/ Laura M. Hallahan

2/3/2026

STATE OF MICHIGAN 

DEPARTMENT OF LICENSING & REGULATORY AFFAIRS 

MICHIGAN TAX TRIBUNAL 

Sterling Lot 8-GP LLC, Sterling Lot 8-Begin LLC, 

Petitioner, 

City of Auburn Hills 

Respondent, 

MTT Docket No. 25-001634 

JOHN-PAUL WOLFE 

Friedman Real Estate Management 

Petitioner Representative 

34975 W. Twelve Mile Road 

Farmington Hills, MI 48331 

248-848-4154 

taxappeals@freg.com 

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 

JOINT STIPULATION TO DISMISS 

Petitioner and Respondent hereby stipulate to the dismissal of Petitioner's appeal 

with prejudice and without costs or attorney fees to either party. 

ey 

/s/ Laura M. Hallahan 

loka Wolfe 

Friedman Real Estate Management 

Representatives for Petitioner 

34975 W. Twelve Mile Road 

Farmington Hills, MI 48331 

vaces:_ 

2/2 [046 

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 

Dated: 

2/3/2026

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1731 Harmon - Petition - 5.28.2025 (Signed).pdfRead complete document text →
Read document text excerpt

Page 1

& 

Ee 

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON |. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

Sterling Lot 8-GP LLC, Sterling Lot 8-Begin LLC 

| 

MICHIGAN TAX TRIBUNAL 

Petitioner(s) 

v 

MTT Docket No.__25-001634 

City of Auburn Hills 

Respondent(s) 

ENTIRE TRIBUNAL PROPERTY TAX PETITION 

1. 

Property Parcel No: 02-14-03-100-010 

(If more than one parcel is at issue, attach a completed Multiple Parcel Petition 

Form addressing all other parcels at issue.) 

2. 

The property identified above is 

X real 

personal. 

3. 

If more than one parcel of real property is under appeal, are the properties 

contiguous? ___ Yes __ No. 

(If no, separate Petitions are required for each non- 

contiguous parcel.) 

4. 

Are all of the parcels of personal property located on a parcel of real property 

under appeal? ___ Yes ___ No. 

(If no, separate Petitions are required for each 

parcel of personal property not located on a parcel of real property under 

appeal.) 

5. 

If parcels of personal property are under appeal, when were the personal 

property statements filed by parcel number (attach additional page if necessary): 

6. 

The property identified above is classified as COMMERCIAL-IMPROVED 

25-001634

Page 2

MTT Docket No. 

_25-001634 

Page 2 of 4 

8. 

10. 

11. 

12. 

13. 

If a protest was required and no protest was made, list the separate and specific 

facts upon which Petitioner relies to invoke the Tribunal’s authority over the 

assessment or assessments at issue (attach additional page if necessary): 

If the appeal was not submitted by the deadline for the filing of an appeal for the 

classification or classifications of the properties at issue (i.e., May 31 or July 31 

of the tax year involved), list the separate and specific facts upon which 

Petitioner relies to invoke the Tribunal’s authority over the assessment or 

assessments at issue (attach additional page if necessary): 

The property or properties at issue are located in Oakland 

County. The 

property or properties’ address is: 

1731 Harmon Road, Auburn Hills, MI 48326 

The assessment or assessments at issue were established by the (applicable 

local governmental unit): City of Auburn Hills 

Petitioner's legal residence or principal office address is: 

Friedman Real Estate 

34975 W Twelve Mile Road 

Farmington Hills, MI 48331 

This appeal involves issues relating to the (check all that are applicable): 

X 

the property or properties’ true cash and taxable values 

the property or properties’ taxable value only 

If the property or properties’ taxable value is at issue, is there a 

dispute as to the value of an addition or loss? ___ Yes 

X 

No 

X 

uniformity of the property or properties’ assessment 

25-001634

Page 3

MTT Docket No. 

_ 25-001634 

Page 3 of 4 

15. 

If more than the current tax year is being appealed, list the separate and specific 

facts upon which Petitioner relies to invoke the Tribunal’s authority over the prior 

tax year or years (attach additional page if necessary): 

16. 

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

Board of Review are: 

Tax Year 

True Cash Value 

Assessed Value 

Taxable Value 

2025 

$1,594,820 

$797,410 

$695,320 

17. 

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

Tax Year 

True Cash Value 

State Equalized Value 

Taxable Value 

2025 

$850,000 

$425,000 

$425,000 

18. 

The values in dispute for the property identified above are: 

Tax Year 

True Cash Value 

State Equalized Value 

Taxable Value 

2025 

$744,820 

$372,410 

$270,320 

19. 

Petitioner requests the following relief (attach additional page if necessary): 

Petitioner requests that the Tax Tribunal enter an Order reducing the assessed value, state 

equalized value and taxable value of Petitioner's Property to the figures set forth in Section 

17 of this Petition and requiring Respondent to pay Petitioner any refunds attributable to 

such reductions, plus interest and costs. 

25-001634

Page 4

MTT Docket No.

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1731 Harmon - Petition - 5.28.2025 (Signed).pdfRead complete document text →
Read document text excerpt

Page 1

& 

Ee 

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON |. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

Sterling Lot 8-GP LLC, Sterling Lot 8-Begin LLC 

| 

MICHIGAN TAX TRIBUNAL 

Petitioner(s) 

v 

MTT Docket No.__25-001634 

City of Auburn Hills 

Respondent(s) 

ENTIRE TRIBUNAL PROPERTY TAX PETITION 

1. 

Property Parcel No: 02-14-03-100-010 

(If more than one parcel is at issue, attach a completed Multiple Parcel Petition 

Form addressing all other parcels at issue.) 

2. 

The property identified above is 

X real 

personal. 

3. 

If more than one parcel of real property is under appeal, are the properties 

contiguous? ___ Yes __ No. 

(If no, separate Petitions are required for each non- 

contiguous parcel.) 

4. 

Are all of the parcels of personal property located on a parcel of real property 

under appeal? ___ Yes ___ No. 

(If no, separate Petitions are required for each 

parcel of personal property not located on a parcel of real property under 

appeal.) 

5. 

If parcels of personal property are under appeal, when were the personal 

property statements filed by parcel number (attach additional page if necessary): 

6. 

The property identified above is classified as COMMERCIAL-IMPROVED 

25-001634

Page 2

MTT Docket No. 

_25-001634 

Page 2 of 4 

8. 

10. 

11. 

12. 

13. 

If a protest was required and no protest was made, list the separate and specific 

facts upon which Petitioner relies to invoke the Tribunal’s authority over the 

assessment or assessments at issue (attach additional page if necessary): 

If the appeal was not submitted by the deadline for the filing of an appeal for the 

classification or classifications of the properties at issue (i.e., May 31 or July 31 

of the tax year involved), list the separate and specific facts upon which 

Petitioner relies to invoke the Tribunal’s authority over the assessment or 

assessments at issue (attach additional page if necessary): 

The property or properties at issue are located in Oakland 

County. The 

property or properties’ address is: 

1731 Harmon Road, Auburn Hills, MI 48326 

The assessment or assessments at issue were established by the (applicable 

local governmental unit): City of Auburn Hills 

Petitioner's legal residence or principal office address is: 

Friedman Real Estate 

34975 W Twelve Mile Road 

Farmington Hills, MI 48331 

This appeal involves issues relating to the (check all that are applicable): 

X 

the property or properties’ true cash and taxable values 

the property or properties’ taxable value only 

If the property or properties’ taxable value is at issue, is there a 

dispute as to the value of an addition or loss? ___ Yes 

X 

No 

X 

uniformity of the property or properties’ assessment 

25-001634

Page 3

MTT Docket No. 

_ 25-001634 

Page 3 of 4 

15. 

If more than the current tax year is being appealed, list the separate and specific 

facts upon which Petitioner relies to invoke the Tribunal’s authority over the prior 

tax year or years (attach additional page if necessary): 

16. 

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

Board of Review are: 

Tax Year 

True Cash Value 

Assessed Value 

Taxable Value 

2025 

$1,594,820 

$797,410 

$695,320 

17. 

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

Tax Year 

True Cash Value 

State Equalized Value 

Taxable Value 

2025 

$850,000 

$425,000 

$425,000 

18. 

The values in dispute for the property identified above are: 

Tax Year 

True Cash Value 

State Equalized Value 

Taxable Value 

2025 

$744,820 

$372,410 

$270,320 

19. 

Petitioner requests the following relief (attach additional page if necessary): 

Petitioner requests that the Tax Tribunal enter an Order reducing the assessed value, state 

equalized value and taxable value of Petitioner's Property to the figures set forth in Section 

17 of this Petition and requiring Respondent to pay Petitioner any refunds attributable to 

such reductions, plus interest and costs. 

25-001634

Page 4

MTT Docket No.

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Prehearing_General_Call.2025-07-16_14-16-14.0000.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

ACTING 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 JUNE 16 - 30, 2026 PREHEARING GENERAL CALL AND ORDER OF 

PROCEDURE

Sterling Lot 8- GP LLC,Sterling Lot 

8- Begin LLC,

Petitioner,

v

 

 

City Of Auburn Hills,

Respondent.

 MTT Docket No. 25-001634

Please be advised that 25-001634 has been placed on a two-week Prehearing General 

Call commencing June 16, 2026. Parties will be notified at least one week before they 

are scheduled to appear.

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, as provided by TTR 237.

In accordance with MCR 1.109(D)(9), as of January 1, 2021, 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. Please refer to the 

Tribunal’s FAQs and Glossary of Terms pages on our website for more information.

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 February 17, 2026. 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.

Page 2

MTT Docket No. 25-001634

Page 2 of 2

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

Statements by February 17, 2026. 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, as provided by TTR 237. 

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

February 17, 2026, which means all discovery has been requested, all motions to 

compel have been filed and resolved, 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 

June 16, 2026, which means all discovery has been requested, all motions to compel 

have been filed and resolved, 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

Page 3

S

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Prehearing_General_Call.2025-07-16_10-54-57.0001.pdfRead complete document text →
Read document text excerpt

Page 1

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA

ACTING 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 FEBRUARY 17 - 27, 2026 PREHEARING GENERAL CALL AND ORDER 

OF PROCEDURE

Sterling Lot 8- GP LLC,Sterling Lot 

8- Begin LLC,

Petitioner,

v

 

 

City Of Auburn Hills,

Respondent.

 MTT Docket No. 25-001634

Please be advised that 25-001634 has been placed on a two-week Prehearing General 

Call commencing February 17, 2026. Parties will be notified at least one week before 

they are scheduled to appear.

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, as provided by TTR 237.

In accordance with MCR 1.109(D)(9), as of January 1, 2021, 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. Please refer to the 

Tribunal’s FAQs and Glossary of Terms pages on our website for more information.

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 October 21, 2025. 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.

Page 2

MTT Docket No. 25-001634

Page 2 of 2

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

Statements by October 21, 2025. 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, as provided by TTR 237. 

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

October 21, 2025, which means all discovery has been requested, all motions to compel 

have been filed and resolved, 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 

February 17, 2026, which means all discovery has been requested, all motions to 

compel have been filed and resolved, 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

Page 3

STATE

Page 4

MTT

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25-001634 Vacate PHGC.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 

Sterling Lot 8- GP LLC & Sterling Lot 8- Begin LLC, 

 

 

 

 

Petitioner, 

MICHIGAN TAX TRIBUNAL 

 

 

 

 

 

 

 

 

v 

 

 

 

 

MTT Docket No. 25-001634 

City Of Auburn Hills, 

 

 

Respondent. 

 

ORDER VACATING NOTICE OF FEBRUARY 17 – 27, 2026 

PREHEARING GENERAL CALL 

 

The Tribunal has reviewed the file in the above-captioned case and finds that on July 

16, 2025, the Tribunal erroneously placed this case on the February 17 – 27, 2026 

Prehearing General Call. Therefore, 

 

IT IS ORDERED that the Notice of February 17 – 27, 2026 Prehearing General Call is 

VACATED. 

 

 

 

By _________________________________ 

 

 

 

 

 

 

 

Patricia L. Halm, Tribunal Chair 

Entered: July 16, 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.

Prehearing_General_Call.2025-07-16_10-54-57.0001.pdfRead complete document text →
Read document text excerpt

Page 1

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA

ACTING 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 FEBRUARY 17 - 27, 2026 PREHEARING GENERAL CALL AND ORDER 

OF PROCEDURE

Sterling Lot 8- GP LLC,Sterling Lot 

8- Begin LLC,

Petitioner,

v

 

 

City Of Auburn Hills,

Respondent.

 MTT Docket No. 25-001634

Please be advised that 25-001634 has been placed on a two-week Prehearing General 

Call commencing February 17, 2026. Parties will be notified at least one week before 

they are scheduled to appear.

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, as provided by TTR 237.

In accordance with MCR 1.109(D)(9), as of January 1, 2021, 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. Please refer to the 

Tribunal’s FAQs and Glossary of Terms pages on our website for more information.

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 October 21, 2025. 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.

Page 2

MTT Docket No. 25-001634

Page 2 of 2

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

Statements by October 21, 2025. 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, as provided by TTR 237. 

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

October 21, 2025, which means all discovery has been requested, all motions to compel 

have been filed and resolved, 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 

February 17, 2026, which means all discovery has been requested, all motions to 

compel have been filed and resolved, 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

Page 3

STATE

Page 4

MTT

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& 

bs 

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON |. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

Sterling Lot 8-GP LLC, Sterling Lot 8-Begin LLC 

MICHIGAN TAX TRIBUNAL 

Petitioner(s) 

v 

MTT Docket No. 

City of Auburn Hills 

Respondent(s) 

ENTIRE TRIBUNAL PROPERTY TAX PETITION 

1. 

Property Parcel No: 02-14-03-100-010 

(If more than one parcel is at issue, attach a completed Multiple Parcel Petition 

Form addressing all other parcels at issue.) 

2. 

The property identified above is 

X real 

personal. 

3. 

If more than one parcel of real property is under appeal, are the properties 

contiguous? ___ Yes __ No. 

(If no, separate Petitions are required for each non- 

contiguous parcel.) 

4. 

Are all of the parcels of personal property located on a parcel of real property 

under appeal? ___ Yes ___ No. 

(If no, separate Petitions are required for each 

parcel of personal property not located on a parcel of real property under 

appeal.) 

5. 

If parcels of personal property are under appeal, when were the personal 

property statements filed by parcel number (attach additional page if necessary): 

6. 

The property identified above is classified as COMMERCIAL-IMPROVED

Page 2

MTT Docket No. 

Page 2 of 4 

8. 

10. 

11. 

12. 

13. 

If a protest was required and no protest was made, list the separate and specific 

facts upon which Petitioner relies to invoke the Tribunal’s authority over the 

assessment or assessments at issue (attach additional page if necessary): 

If the appeal was not submitted by the deadline for the filing of an appeal for the 

classification or classifications of the properties at issue (i.e., May 31 or July 31 

of the tax year involved), list the separate and specific facts upon which 

Petitioner relies to invoke the Tribunal’s authority over the assessment or 

assessments at issue (attach additional page if necessary): 

The property or properties at issue are located in Oakland 

County. The 

property or properties’ address is: 

1731 Harmon Road, Auburn Hills, MI 48326 

The assessment or assessments at issue were established by the (applicable 

local governmental unit): City of Auburn Hills 

Petitioner's legal residence or principal office address is: 

Friedman Real Estate 

34975 W Twelve Mile Road 

Farmington Hills, MI 48331 

This appeal involves issues relating to the (check all that are applicable): 

X 

the property or properties’ true cash and taxable values 

the property or properties’ taxable value only 

If the property or properties’ taxable value is at issue, is there a 

dispute as to the value of an addition or loss? ___ Yes 

X 

No 

X 

uniformity of the property or properties’ assessment

Page 3

MTT Docket No. 

Page 3 of 4 

15. 

If more than the current tax year is being appealed, list the separate and specific 

facts upon which Petitioner relies to invoke the Tribunal’s authority over the prior 

tax year or years (attach additional page if necessary): 

16. 

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

Board of Review are: 

Tax Year 

True Cash Value 

Assessed Value 

Taxable Value 

2025 

$1,594,820 

$797,410 

$695,320 

17. 

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

Tax Year 

True Cash Value 

State Equalized Value 

Taxable Value 

2025 

$850,000 

$425,000 

$425,000 

18. 

The values in dispute for the property identified above are: 

Tax Year 

True Cash Value 

State Equalized Value 

Taxable Value 

2025 

$744,820 

$372,410 

$270,320 

19. 

Petitioner requests the following relief (attach additional page if necessary): 

Petitioner requests that the Tax Tribunal enter an Order reducing the assessed value, state 

equalized value and taxable value of Petitioner's Property to the figures set forth in Section 

17 of this Petition and requiring Respondent to pay Petitioner any refunds attributable to 

such reductions, plus interest and costs.

Page 4

MTT Docket No. 

Page 4 of 4 

Signature of Petiti 

ut 

AT 

Printed Name of 

Petitioner's

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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

Sterling Lot 8- GP LLC,Sterling Lot 8- Begin LLC, 

Petitioner,

 MICHIGAN TAX TRIBUNAL

v

MTT Docket No.: 25-001634

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 16, 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

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STATE OF MICHIGAN 

MICHIGAN TAX TRIBUNAL 

 

STERLING LOT 8-GP, LLC & 

STERLING LOT 8-BEGIN, LLC, 

 

 

 

Petitioner, 

 

v 

 

CITY OF AUBURN HILLS, 

 

 

 

Respondent. 

 

 

 

MTT Docket No. 25-001634 

 

Parcel No. 02-14-03-100-010 

 

_____________________________________________________________________________/ 

 

JOHN-PAUL WOLFE 

FRIEDMAN REAL ESTATE 

Representative for Petitioner 

34975 W. Twelve Mile Road 

Farmington Hills, MI 48331 

(248) 848-4154 

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 admits the allegations in Paragraph 1. 

 

2. 

Respondent admits the allegations in Paragraph 2. 

 

3. 

Respondent neither admits nor denies the allegations in Paragraph 3 as no claim is 

made and, thus, no responsive pleading is required. 

4. 

Respondent neither admits nor denies the allegations in Paragraph 4 as no claim is 

made and, thus, no responsive pleading is required.

Page 2

2

5. 

Respondent neither admits nor denies the allegations in Paragraph 5 as no claim is 

made and, thus, no responsive pleading is required. 

6. 

Respondent admits the allegations in Paragraph 6. 

 

7. 

Respondent neither admits nor denies the allegations in Paragraph 7 as no claim is 

made and, thus, no responsive pleading is required. 

8. 

Respondent neither admits nor denies the allegations in Paragraph 8 as no claim is 

made and, thus, no responsive pleading is required. 

9. 

Respondent neither admits nor denies the allegations in Paragraph 9 as no claim is 

made and, thus, no responsive pleading is required. 

10. 

Respondent admits the allegations in Paragraph 10. 

 

11. 

Respondent admits the allegations in Paragraph 11. 

12. 

Respondent lacks the knowledge or information sufficient to respond to the truth of 

the allegations contained in Paragraph 12 and, therefore, leaves Petitioner to its proofs. 

13. 

Respondent acknowledges the issues raised by Petitioner in Paragraph 13 but denies 

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

14. 

Respondent acknowledges Petitioner’s identification of the 2025 tax year as being 

at issue but denies any issue with said tax year. 

15. 

Respondent neither admits nor denies the allegations in Paragraph 15 as no claim 

is made and, thus, no responsive pleading is required. 

16. 

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

of Review are: 

Tax Year 

True Cash Value 

Assessed Value 

Taxable Value 

2025 

$1,594,820 

$797,410 

$695,320

Page 3

3

17. 

Respondent contends that a lawful assessment of the Subject Property for the 2025 

tax year is: 

Tax Year 

True Cash Value 

State Equalized Value 

Taxable Value 

2025 

$1,594,820 

$797,410 

$695,320 

 

18. 

The values in dispute for the property identified above are: 

 

Tax Year 

True Cash Value 

State Equalized Value 

Taxable Value 

2025 

$0 

$0 

$0 

 

19. 

Respondent acknowledges the relief requested by Petitioner in Paragraph 19 but 

denies that Petitioner is entitled to the requested relief. In further answer, the assessed, state 

equalized and/or taxable values do not exceed permitted amounts, do not exceed the percentage of 

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. 

20. 

Respondent lacks the knowledge or information sufficient to respond to the truth of 

the allegations contained in Paragraph 20 and, therefore, leaves Petitioner to its proofs.

Page 4

4

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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. 25-001634

Section 1: Respondent’s Contact Information

Filer Type: Local Unit of Government

City Of Auburn Hills (OAKLAND)

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

Laura

M.I.

M

Last Name

Hallahan

Firm Name (if any)

Hallahan & Associates, P.C.

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

248-731-3087

Fax Number

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: 

Kelsea M. Melcher

/s/

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Page 1

STATE OF MICHIGAN

 

GRETCHEN WHITMER 

GOVERNOR 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

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 

Petitioner(s) 

 

v 

 

 

 

 

 

 

 

MTT Docket No. 

 

 

 

 

_____________________________, 

Respondent(s) 

 

PROOF OF SERVICE FOR PROPERTY TAX PETITION 

*To be filed after the Tribunal issues the Notice of Docket Number* 

 

___________________________________ states that on ___________________ he/she 

[Name of person serving/mailing petition] 

 

 

[date of service] 

 

served a copy of the Petition relative to the above-captioned matter upon: 

 

[Provide name and address of the following entities] 

 

1. Assessor (via certified mail): 

______________________________________________________________________ 

______________________________________________________________________ 

2. City Clerk or Township Supervisor/Clerk (via certified mail): 

______________________________________________________________________ 

______________________________________________________________________ 

3. County Equalization Director (via first class mail or personal service): 

______________________________________________________________________ 

______________________________________________________________________ 

4. County Clerk (via first class mail or personal service): 

______________________________________________________________________ 

______________________________________________________________________ 

5. Secretary of the local school board (via first class mail or personal service): 

______________________________________________________________________ 

______________________________________________________________________ 

6. State Treasurer (via first class mail): 

Michigan Department of Treasury, State Treasurer 

430 W. Allegan 

Lansing, MI 48922 

 

 _______________________________ 

 _______________________________ 

 [Signature of person who is serving/mailing copy] [Print/type name of person serving/mailing copy] 

Sterling Lot 8-GP, LLC & Sterling Lot 8-Begin, LLC

25-001634

City of Auburn Hills 

Laura Clark 

5/29/2025

Auburn Hills Assessor/ Bill Griffin 

1827 N. Squirrel Rd, Auburn Hills, MI 48326

City of Auburn Hills, Clerk 

1827 N. Squirrel Road, Auburn Hills, MI 48326

Michael Lohmeier

1200 N Telegraph Rd, Pontiac, MI 48341

Oakland County Clerk- Lisa Brown 

1200 N Telegraph Rd, Pontiac, MI 48341

Board of Education Secretary/ ShaQuana David- Smith 

47200 Woodward Ave, Pontiac, MI 48342

/s/Laura Clark 

Laura Clark

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& 

bs 

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON |. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

Sterling Lot 8-GP LLC, Sterling Lot 8-Begin LLC 

MICHIGAN TAX TRIBUNAL 

Petitioner(s) 

v 

MTT Docket No. 

City of Auburn Hills 

Respondent(s) 

ENTIRE TRIBUNAL PROPERTY TAX PETITION 

1. 

Property Parcel No: 02-14-03-100-010 

(If more than one parcel is at issue, attach a completed Multiple Parcel Petition 

Form addressing all other parcels at issue.) 

2. 

The property identified above is 

X real 

personal. 

3. 

If more than one parcel of real property is under appeal, are the properties 

contiguous? ___ Yes __ No. 

(If no, separate Petitions are required for each non- 

contiguous parcel.) 

4. 

Are all of the parcels of personal property located on a parcel of real property 

under appeal? ___ Yes ___ No. 

(If no, separate Petitions are required for each 

parcel of personal property not located on a parcel of real property under 

appeal.) 

5. 

If parcels of personal property are under appeal, when were the personal 

property statements filed by parcel number (attach additional page if necessary): 

6. 

The property identified above is classified as COMMERCIAL-IMPROVED

Page 2

MTT Docket No. 

Page 2 of 4 

8. 

10. 

11. 

12. 

13. 

If a protest was required and no protest was made, list the separate and specific 

facts upon which Petitioner relies to invoke the Tribunal’s authority over the 

assessment or assessments at issue (attach additional page if necessary): 

If the appeal was not submitted by the deadline for the filing of an appeal for the 

classification or classifications of the properties at issue (i.e., May 31 or July 31 

of the tax year involved), list the separate and specific facts upon which 

Petitioner relies to invoke the Tribunal’s authority over the assessment or 

assessments at issue (attach additional page if necessary): 

The property or properties at issue are located in Oakland 

County. The 

property or properties’ address is: 

1731 Harmon Road, Auburn Hills, MI 48326 

The assessment or assessments at issue were established by the (applicable 

local governmental unit): City of Auburn Hills 

Petitioner's legal residence or principal office address is: 

Friedman Real Estate 

34975 W Twelve Mile Road 

Farmington Hills, MI 48331 

This appeal involves issues relating to the (check all that are applicable): 

X 

the property or properties’ true cash and taxable values 

the property or properties’ taxable value only 

If the property or properties’ taxable value is at issue, is there a 

dispute as to the value of an addition or loss? ___ Yes 

X 

No 

X 

uniformity of the property or properties’ assessment

Page 3

MTT Docket No. 

Page 3 of 4 

15. 

If more than the current tax year is being appealed, list the separate and specific 

facts upon which Petitioner relies to invoke the Tribunal’s authority over the prior 

tax year or years (attach additional page if necessary): 

16. 

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

Board of Review are: 

Tax Year 

True Cash Value 

Assessed Value 

Taxable Value 

2025 

$1,594,820 

$797,410 

$695,320 

17. 

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

Tax Year 

True Cash Value 

State Equalized Value 

Taxable Value 

2025 

$850,000 

$425,000 

$425,000 

18. 

The values in dispute for the property identified above are: 

Tax Year 

True Cash Value 

State Equalized Value 

Taxable Value 

2025 

$744,820 

$372,410 

$270,320 

19. 

Petitioner requests the following relief (attach additional page if necessary): 

Petitioner requests that the Tax Tribunal enter an Order reducing the assessed value, state 

equalized value and taxable value of Petitioner's Property to the figures set forth in Section 

17 of this Petition and requiring Respondent to pay Petitioner any refunds attributable to 

such reductions, plus interest and costs.

Page 4

MTT Docket No. 

Page 4 of 4 

Signature of Petiti 

ut 

AT 

Printed Name of 

Petitioner's

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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 - Petitioner

MOAHR DOCKET NO. 

Section 1: Petitioner’s Contact Information

Filer type: Organization

First Name/Company Name

M.I.

Last Name

Sterling Lot 8- GP LLC, Sterling Lot 8- Begin LLC

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

34975 W. 12 mile Road

City or Town

Farmington Hills

State

Michigan

ZIP Code

48331

Telephone Number

7346570350

Fax Number

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

Taxappeals@freg.com

Section 2: Attorney/Authorized Representative’s Contact Information

First Name

Scott

M.I.

M

Last Name

Shefman

Firm Name (if any)

Friedman Real Estate

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

34975 West 12 Mile Rd

City or Town

Farmington Hills

State

Michigan

ZIP Code

48331

Telephone Number

248-848-3509

Fax Number

248-848-3510

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

TaxAppeals@freg.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?1

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

1731 Harmon Road 

Auburn Hills 

Michigan

48326

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.)

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:

02-14-03-100-010

Classification of Property: Real 

Commercial

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

797410

Current Taxable Value as established by the Board of Review:

695320

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

850000

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

425000

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:

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?

Page 3

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

ORLENE HAWKS

DIRECTOR

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

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