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 # | Subject | Filer | Line Ref | Enter Date/Post Mark | Fee | Related Item |
|---|---|---|---|---|---|---|
| 15 | Order of Dismissal | Not recorded | Not recorded | 02/04/2026 | Not recorded | Download |
| 14 | Motion to Withdraw Appeal was received. | Not recorded | Not recorded | 02/04/2026 | $0.00 | Download |
| 13 | Documentation | Not recorded | Not recorded | 07/24/2025 | Not recorded | Download |
| 12 | Proof of service of petition was received. | Not recorded | Not recorded | 07/24/2025 | Not recorded | Download |
| 11 | Prehearing General Call | Not recorded | Not recorded | 07/16/2025 | Not recorded | Download |
| 10 | Prehearing General Call | Not recorded | 8 | 07/16/2025 | Not recorded | Download |
| 9 | Order Vacating | Not recorded | 8 | 07/16/2025 | Not recorded | Download |
| 8 | Prehearing General Call | Not recorded | Not recorded | 07/16/2025 | Not recorded | Download |
| 7 | Petition has been verified | PET | 2 | 07/16/2025 | Not recorded | Download |
| 6 | Notice of Docket Number ET | Not recorded | Not recorded | 07/16/2025 | Not recorded | Download |
| 5 | Answer was received | Not recorded | Not recorded | 06/26/2025 | Not recorded | Download |
| 4 | ET Case Info Sheet | Not recorded | Not recorded | 06/26/2025 | Not recorded | Download |
| 3 | Proof of service of petition was received. | PET | Not recorded | 05/29/2025 | Not recorded | Download |
| 2 | A petition was received. | PET | Not recorded | 05/29/2025 | Not recorded | Download |
| 1 | ET Case Info Sheet | Not recorded | Not recorded | 05/29/2025 | $400.00 | Download |
Documents
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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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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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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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/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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& 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
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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
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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
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MTT Docket No.
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& 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
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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
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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
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MTT Docket No.
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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.
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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
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S
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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.
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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
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STATE
Page 4
MTT
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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
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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.
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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
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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
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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.
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MTT Docket No. Page 4 of 4 Signature of Petiti ut AT Printed Name of Petitioner's
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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.
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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
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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.
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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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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
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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
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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.
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MTT Docket No. Page 4 of 4 Signature of Petiti ut AT Printed Name of Petitioner's
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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.)
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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?
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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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