Valiant Intrntl Holdings USA Inc Petitioner Vs. City Of Auburn Hills Respondent
- Petitioner
- Valiant Intrntl Holdings USA Inc
- Respondent
- City Of Auburn Hills
Case overview
- Docket number
- 26-002099-TT
- Status
- Answer Due
- 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 |
|---|---|---|---|---|---|---|
| 4 | Proof of service of petition was received. | PET | Not recorded | 10/22/2026 | Not recorded | Download |
| Not recorded | Not recorded | Not recorded | Not recorded | Not recorded | Not recorded | Download |
| 3 | Petition has been verified | PET | 1 | 09/10/2026 | Not recorded | Download |
| Not recorded | Not recorded | Not recorded | Not recorded | Not recorded | Not recorded | Download |
| 2 | Notice of Docket Number ET | Not recorded | Not recorded | 09/10/2026 | Not recorded | Download |
| 1 | A petition was received. | PET | Not recorded | 06/01/2026 | $600.00 | Download |
| Not recorded | Not recorded | Not recorded | Not recorded | Not recorded | Not recorded | Download |
Documents
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Page 1
STATE OF MICHIGAN MICHIGAN TAX TRIBUNAL VALIANT INTRNTL HOLDINGS USA INC . Petitioner, City of Auburn Hills , Respondent. MTT DOCKET NO. 26-002099-TT PROOF OF SERVICE Michelle (Mikki) M. Silvey, being first duly sworn, deposes and says that on the 20%" day of October 2026 she served a copy of the Petition upon the following persons by placing same in an envelope properly addressed to each via USPS first class thereon: Lisa Brown Oakland County Clerk 1200 North Telegraph Road Building 12 E Pontiac, MI 48341 Oakland County Equalization Director 250 Elizabeth Lake Road, Suite 1000W Pontiac, MI 48341 Pontiac City School District Jennifer Dooley, School Board Secretary 47200 Woodward Avenue Pontiac, M148342 Michigan State Treasurer Department of Treasury Treasury Building 430 West Allegan Lansing, MI 48922 , Q Mice (0 2) Michelle (Mikki) M. Silvey (P69494) Authorized Agent
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STATE OF MICHIGAN MICHIGAN TAX TRIBUNAL VALIANT INTRNTL HOLDINGS USA INC . Petitioner, MTT DOCKET NO. 26-002099-TT ) ) ) ) ) City of Auburn Hills , ) ) ) ) Respondent. PROOF OF SERVICE Michelle (Mikki) M. Silvey, being first duly sworn, deposes and says that on the 20% day of October 2026 she served a copy of the Petition upon the following persons by placing same in an envelope properly addressed to each via certified mail thereon: City of Auburn Hills Assessor 1827 N. Squirrel Road Auburn Hills, Michigan 48326 City of Auburn Hills Clerk 1827 N. Squirrel Road Auburn Hills, Michigan 48326 Mites (0 eo) Michelle (Mikki) M. Silvey (P69494) Authorized Agent
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STATE OF MICHIGAN DEPARTMENT OF LICENSING & REGULATORY AFFAIRS MICHIGAN TAX TRIBUNAL VALIANT INTRNTL HOLDINGS USA INC . MTT Docket No. 26- 002099 TT Petitioner, Vv City of Auburn Hills Respondent. Michelle (Mikki) M. Silvey (P69494) Alex Morse Cameron Beckner DuCharme, McMillen & Associates, Inc. Representatives for Petitioner 9229 Delegates Row, Suite 375 Indianapolis, IN 46240 (317) 596-3260 msilvey@dmainc.com amorse@dmainc.com cbeckner@dmainc.com ENTIRE TRIBUNAL PROPERTY TAX PETITION 1. Property Parcel No.: 02-14-26-126-012 2. The property identified above is real 3. Only one parcel of property is the subject of this appeal. 4. Petitioner owns and/or otherwise holds an interest in the parcel of property that is the subject of this appeal. 5. The property identified above is classified as 301 Industrial-Improved
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MTT Docket No. 26-002099 TT Page 2 of 3 6. 10. 11. 12. 13. 14. 15. The asscssment(s) at issuc were not protested to Respondent’s March, July, or December Board of Review as a protest was not required. The property or properties at issue are in Oakland County. The property or properties’ address is: 2469 Executive Hills Blvd, Auburn Hills, MI 48326 City of Auburn Hills The assessment(s) at issue were established by the: Petitioner’s legal residence or principal office address is: 2469 Executive Hills Blvd, Auburn Hills, MI 48326 This appeal involves issues relating to the property or properties’ true cash and taxable values and uniformity. The tax year at issue is: 2026. The values for the property identified above as established by Respondent’s 2026 Board of Review are: Tax True Cash Assessed Taxable Year Value Value Value 2026 $15,615,340 $7,807,670 $7,142,450 Petitioner contends the values for tax year 2026 are no more than the following: Tax True Cash State Equalized Taxable Year Value Value Value 2026 $9,300,000 $4,650,000 $4,650,000 The values in contention for tax year 2026 are: Tax True Cash State Equalized Taxable Year Value Value Value 2026 $6,315,340 $3,157,670 $2,492,450
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MTT Docket No. 26-002099 TT Page 3 of 3 16. The 2026 assessments imposed on the subject property and the taxes to be levied and collected are invalid because: (a) The assessment, including state equalized and/or taxable value, exceeds the amount permitted by the Michigan Constitution and applicable statutes; (b) The assessment, including state equalized and/or taxable value, is at a higher percentage of true cash value than permissible under the Michigan Constitution and applicable statutes; (c) The assessment is based on the misapplication of valuation principles, and (d) The assessment otherwise violates Petitioners rights. WHEREFORE, Petitioner respectfully requests this honorable Tribunal hear this case and enter an order reducing the 2026 true cash, state equalized and taxable values and direct Respondent to refund to Petitioner any excess taxes, fees, and penalties paid, plus interest and costs, and all other relief to which it is entitled under Michigan law and as is appropriate under the circumstances. Respectfully submitted, DuCharme, McMillen & Associates, Inc. is (0 & Micas((o o) Michelle (Mikki) M. Silvey (P69494) Petitioner’s Representative Dated: June 1,206 By:
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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 MICHIGAN TAX TRIBUNAL Docket Number: 26-002099 Is this case currently pending in the Small Claims Division? No Party Filing Document Petitioner Files Document Type: Proof of Service: Petition Attachment File Name: SCANNED PROOF OF SERVICE VALIANT INTRNTL HOLDINGS USA CITY OF AUBURN HILLS 26-002099 Fee Information Filing Fee: $ 0.00 Payment Information Payment: $ 0.00
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STATE OF MICHIGAN DEPARTMENT OF LICENSING & REGULATORY AFFAIRS MICHIGAN TAX TRIBUNAL __________________________________________, MTT Docket No. 26-_____BBB_-TT Petitioner, v __________________________________________, Respondent. ______________________________/ Michelle (Mikki) M. Silvey (P69494) Alex Morse Cameron Beckner DuCharme, McMillen & Associates, Inc. Representatives for Petitioner 9229 Delegates Row, Suite 375 Indianapolis, IN 46240 (317) 596-3260 msilvey@dmainc.com amorse@dmainc.com cbeckner@dmainc.com ______________________________/ ENTIRE TRIBUNAL PROPERTY TAX PETITION 1. Property Parcel No.: ________________________________ 2. The property identified above is _________________. 3. Only one parcel of property is the subject of this appeal. 4. Petitioner owns and/or otherwise holds an interest in the parcel of property that is the subject of this appeal. 5. The property identified above is classified as ___________________________________. VALIANT INTRNTL HOLDINGS USA INC City of Auburn Hills 02-14-26-126-012 real 301 Industrial-Improved
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MTT Docket No. 26-______BBB-TT Page 2 of 3 6. The assessment(s) at issue were not protested to Respondent’s March, July, or December Board of Review as a protest was not required. 7. The property or properties at issue are in ________________ County. 8. The property or properties’ address is: ______________________________________________________________________. 9. The assessment(s) at issue were established by the: _____________________________. 10. Petitioner’s legal residence or principal office address is: ______________________________________________________________________. 11. This appeal involves issues relating to the property or properties’ true cash and taxable values and uniformity. 12. The tax year at issue is: 2026. 13. The values for the property identified above as established by Respondent’s 2026 Board of Review are: Tax Year True Cash Value Assessed Value Taxable Value 2026 14. Petitioner contends the values for tax year 2026 are no more than the following: Tax Year True Cash Value State Equalized Value Taxable Value 2026 15. The values in contention for tax year 2026 are: Tax Year True Cash Value State Equalized Value Taxable Value 2026 Oakland 2469 Executive Hills Blvd, Auburn Hills, MI 48326 City of Auburn Hills 2469 Executive Hills Blvd, Auburn Hills, MI 48326 $15,615,340 $7,807,670 $7,142,450 $9,300,000 $4,650,000 $4,650,000 $6,315,340 $3,157,670 $2,492,450
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MTT Docket No. 26-_____BBB_-TT Page 3 of 3 16. The 2026 assessments imposed on the subject property and the taxes to be levied and collected are invalid because: (a) The assessment, including state equalized and/or taxable value, exceeds the amount permitted by the Michigan Constitution and applicable statutes; (b) The assessment, including state equalized and/or taxable value, is at a higher percentage of true cash value than permissible under the Michigan Constitution and applicable statutes; (c) The assessment is based on the misapplication of valuation principles, and (d) The assessment otherwise violates Petitioner’s rights. WHEREFORE, Petitioner respectfully requests this honorable Tribunal hear this case and enter an order reducing the 2026 true cash, state equalized and taxable values and direct Respondent to refund to Petitioner any excess taxes, fees, and penalties paid, plus interest and costs, and all other relief to which it is entitled under Michigan law and as is appropriate under the circumstances. Respectfully submitted, DuCharme, McMillen & Associates, Inc. Dated: __________ ___, 2026 By: ______________________________ Michelle (Mikki) M. Silvey (P69494) Petitioner’s Representative June 1
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STATE OF MICHIGAN GRETCHEN WHITMER GOVERNOR DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS LANSING MARLON I. BROWN, DPA DIRECTOR Entire Tribunal Case Information Sheet - Petitioner MTT DOCKET NO. Section 1: Petitioner’s Contact Information Filer type: Organization Local Unit of Government First Name M.I. Last Name/Company Name VALIANT INTRNTL HOLDINGS USA INC Home Address (No., Street, P.O. Box or Rural Route) 2469 Executive Hills Blvd City or Town Auburn Hills State Michigan ZIP Code 48326 Telephone Number 9174887825 E-mail Address (do not enter unless you want MTT to send all correspondence via e-mail) msilvey@dmainc.com Section 2: Attorney/Authorized Representative’s Contact Information First Name Michelle (Mikki) M.I. M Last Name Silvey Firm Name (if any) DuCharme, McMillen & Associates Address (No., Street, P.O. Box or Rural Route) 9229 Delegates Row, Ste 375 City or Town Indianapolis State Indiana ZIP Code 46240 Telephone Number 917-488-7825 E-mail Address (do not enter unless you want MTT to send all correspondence via e-mail) msilvey@dmainc.com Section 3: Issue Please designate one: Valuation Section 4: Subject Property Information How many parcels are you appealing? 1 Property Address (No., Street, City, ST, ZIP) [If multiple, list first property’s address] 2469 Executive Hills Blvd Auburn Hills
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STATE OF MICHIGAN GRETCHEN WHITMER GOVERNOR DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS LANSING MARLON I. BROWN, DPA DIRECTOR 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.) N/A Section 5: Check which of the following you are appealing (check all that apply) True Cash and Taxable Values If “Other”, please explain: Section 6: Valuation Information for Each Parcel under Appeal Parcel Number: 02-14-26-126-012 Classification of Property: Real (check one) Industrial (check one) Current Assessed Value (also known as State Equalized Value) as established by the Board of Review: 7807670 Current Taxable Value as established by the Board of Review: 7142450 What do you believe is the fair market value (also known as True Cash Value)? 9300000 Multiply the True Cash Value by 50% and enter here. This is your contention of Assessed Value (also known as State Equalized Value). 4650000 If you belive the Taxable Value differs from your contention of Assessed Value, enter your contention of Taxable Value. 4650000 Fee Information The filing fee is based on the greater of State Equalized Value or Taxable Value in contention. If you are appealing more than one parcel, the parcel with the highest State Equalized Value or Taxable Value in contention will be used to determine your filing fee, plus $25.00 will be added for each additional parcel being appealed. If the State Equalized Value or Taxable Value in contention is: Your filing fee is: $100,000.00 and under $250.00 $100,000.01 to $500,000.00 $400.00 $Over $500,000.00 $600.00 * Plus $25.00 for each additional parcel, not to exceed a total filing fee of $2,000.00.
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STATE OF MICHIGAN GRETCHEN WHITMER GOVERNOR DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS LANSING MARLON I. BROWN, DPA DIRECTOR A fee of $250.00 is required for the filing of a Special Assessment Appeal. A fee of $250.00 is required for the filing of an Equalization Tax Appeal. A fee of $250.00 is required for the filing of a Non-Property Tax Appeal. A fee of $150.00 is required for the filing of a Classification Tax Appeal Electronic Signature *Typing your name below will serve as your signature Petitioner or Attorney/Authorized Representative’s Signature: /s/ Michelle (Mikki) M. Silvey Payment Information Amount: 600 Success: True Message: "" Waiver Code: Transaction Number: 26060187717118 Supporting Waiver 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 Valiant Intrntl Holdings USA Inc, Petitioner, MICHIGAN TAX TRIBUNAL v MTT Docket No.: 26-002099 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: September 10, 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 DEPARTMENT OF LICENSING & REGULATORY AFFAIRS MICHIGAN TAX TRIBUNAL __________________________________________, MTT Docket No. 26-_____BBB_-TT Petitioner, v __________________________________________, Respondent. ______________________________/ Michelle (Mikki) M. Silvey (P69494) Alex Morse Cameron Beckner DuCharme, McMillen & Associates, Inc. Representatives for Petitioner 9229 Delegates Row, Suite 375 Indianapolis, IN 46240 (317) 596-3260 msilvey@dmainc.com amorse@dmainc.com cbeckner@dmainc.com ______________________________/ ENTIRE TRIBUNAL PROPERTY TAX PETITION 1. Property Parcel No.: ________________________________ 2. The property identified above is _________________. 3. Only one parcel of property is the subject of this appeal. 4. Petitioner owns and/or otherwise holds an interest in the parcel of property that is the subject of this appeal. 5. The property identified above is classified as ___________________________________. VALIANT INTRNTL HOLDINGS USA INC City of Auburn Hills 02-14-26-126-012 real 301 Industrial-Improved
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MTT Docket No. 26-______BBB-TT Page 2 of 3 6. The assessment(s) at issue were not protested to Respondent’s March, July, or December Board of Review as a protest was not required. 7. The property or properties at issue are in ________________ County. 8. The property or properties’ address is: ______________________________________________________________________. 9. The assessment(s) at issue were established by the: _____________________________. 10. Petitioner’s legal residence or principal office address is: ______________________________________________________________________. 11. This appeal involves issues relating to the property or properties’ true cash and taxable values and uniformity. 12. The tax year at issue is: 2026. 13. The values for the property identified above as established by Respondent’s 2026 Board of Review are: Tax Year True Cash Value Assessed Value Taxable Value 2026 14. Petitioner contends the values for tax year 2026 are no more than the following: Tax Year True Cash Value State Equalized Value Taxable Value 2026 15. The values in contention for tax year 2026 are: Tax Year True Cash Value State Equalized Value Taxable Value 2026 Oakland 2469 Executive Hills Blvd, Auburn Hills, MI 48326 City of Auburn Hills 2469 Executive Hills Blvd, Auburn Hills, MI 48326 $15,615,340 $7,807,670 $7,142,450 $9,300,000 $4,650,000 $4,650,000 $6,315,340 $3,157,670 $2,492,450
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MTT Docket No. 26-_____BBB_-TT Page 3 of 3 16. The 2026 assessments imposed on the subject property and the taxes to be levied and collected are invalid because: (a) The assessment, including state equalized and/or taxable value, exceeds the amount permitted by the Michigan Constitution and applicable statutes; (b) The assessment, including state equalized and/or taxable value, is at a higher percentage of true cash value than permissible under the Michigan Constitution and applicable statutes; (c) The assessment is based on the misapplication of valuation principles, and (d) The assessment otherwise violates Petitioner’s rights. WHEREFORE, Petitioner respectfully requests this honorable Tribunal hear this case and enter an order reducing the 2026 true cash, state equalized and taxable values and direct Respondent to refund to Petitioner any excess taxes, fees, and penalties paid, plus interest and costs, and all other relief to which it is entitled under Michigan law and as is appropriate under the circumstances. Respectfully submitted, DuCharme, McMillen & Associates, Inc. Dated: __________ ___, 2026 By: ______________________________ Michelle (Mikki) M. Silvey (P69494) Petitioner’s Representative June 1
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STATE OF MICHIGAN GRETCHEN WHITMER GOVERNOR DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS LANSING MARLON I. BROWN, DPA DIRECTOR Entire Tribunal Case Information Sheet - Petitioner MTT DOCKET NO. Section 1: Petitioner’s Contact Information Filer type: Organization Local Unit of Government First Name M.I. Last Name/Company Name VALIANT INTRNTL HOLDINGS USA INC Home Address (No., Street, P.O. Box or Rural Route) 2469 Executive Hills Blvd City or Town Auburn Hills State Michigan ZIP Code 48326 Telephone Number 9174887825 E-mail Address (do not enter unless you want MTT to send all correspondence via e-mail) msilvey@dmainc.com Section 2: Attorney/Authorized Representative’s Contact Information First Name Michelle (Mikki) M.I. M Last Name Silvey Firm Name (if any) DuCharme, McMillen & Associates Address (No., Street, P.O. Box or Rural Route) 9229 Delegates Row, Ste 375 City or Town Indianapolis State Indiana ZIP Code 46240 Telephone Number 917-488-7825 E-mail Address (do not enter unless you want MTT to send all correspondence via e-mail) msilvey@dmainc.com Section 3: Issue Please designate one: Valuation Section 4: Subject Property Information How many parcels are you appealing? 1 Property Address (No., Street, City, ST, ZIP) [If multiple, list first property’s address] 2469 Executive Hills Blvd Auburn Hills
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STATE OF MICHIGAN GRETCHEN WHITMER GOVERNOR DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS LANSING MARLON I. BROWN, DPA DIRECTOR 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.) N/A Section 5: Check which of the following you are appealing (check all that apply) True Cash and Taxable Values If “Other”, please explain: Section 6: Valuation Information for Each Parcel under Appeal Parcel Number: 02-14-26-126-012 Classification of Property: Real (check one) Industrial (check one) Current Assessed Value (also known as State Equalized Value) as established by the Board of Review: 7807670 Current Taxable Value as established by the Board of Review: 7142450 What do you believe is the fair market value (also known as True Cash Value)? 9300000 Multiply the True Cash Value by 50% and enter here. This is your contention of Assessed Value (also known as State Equalized Value). 4650000 If you belive the Taxable Value differs from your contention of Assessed Value, enter your contention of Taxable Value. 4650000 Fee Information The filing fee is based on the greater of State Equalized Value or Taxable Value in contention. If you are appealing more than one parcel, the parcel with the highest State Equalized Value or Taxable Value in contention will be used to determine your filing fee, plus $25.00 will be added for each additional parcel being appealed. If the State Equalized Value or Taxable Value in contention is: Your filing fee is: $100,000.00 and under $250.00 $100,000.01 to $500,000.00 $400.00 $Over $500,000.00 $600.00 * Plus $25.00 for each additional parcel, not to exceed a total filing fee of $2,000.00.
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STATE OF MICHIGAN GRETCHEN WHITMER GOVERNOR DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS LANSING MARLON I. BROWN, DPA DIRECTOR A fee of $250.00 is required for the filing of a Special Assessment Appeal. A fee of $250.00 is required for the filing of an Equalization Tax Appeal. A fee of $250.00 is required for the filing of a Non-Property Tax Appeal. A fee of $150.00 is required for the filing of a Classification Tax Appeal Electronic Signature *Typing your name below will serve as your signature Petitioner or Attorney/Authorized Representative’s Signature: /s/ Michelle (Mikki) M. Silvey Payment Information Amount: 600 Success: True Message: "" Waiver Code: Transaction Number: 26060187717118 Supporting Waiver Documents:
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