Record Finder / 25-001983-TT
Michigan
Volkswagen Group Of America Inc, Petitioner Vs. City Of Auburn Hills, Respondent
- Petitioner
- Volkswagen Group Of America Inc
- Respondent
- City Of Auburn Hills
Case overview
- Docket number
- 25-001983-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 |
|---|---|---|---|---|---|---|
| 12 | Order of Dismissal | Not recorded | Not recorded | 12/17/2025 | Not recorded | Download |
| 11 | Motion to Withdraw Appeal was received. | PET | Not recorded | 12/17/2025 | $0.00 | Download |
| 10 | Granted | PET | 8 | 10/15/2025 | Not recorded | Download |
| 9 | Order granting Motion. | Not recorded | 8 | 10/15/2025 | Not recorded | Download |
| 8 | Motion for Abeyance was received. | PET | Not recorded | 10/14/2025 | $50.00 | Download |
| 7 | Answer was received | Not recorded | Not recorded | 10/07/2025 | Not recorded | Download |
| 6 | ET Case Info Sheet | Not recorded | Not recorded | 10/07/2025 | Not recorded | Download |
| 5 | Proof of service of petition was received. | PET | Not recorded | 09/09/2025 | Not recorded | Download |
| 4 | Petition has been verified | PET | 2 | 08/05/2025 | Not recorded | Download |
| 3 | Notice of Docket Number ET | Not recorded | Not recorded | 08/05/2025 | Not recorded | Download |
| 2 | A petition was received. | PET | Not recorded | 05/30/2025 | Not recorded | Download |
| 1 | ET Case Info Sheet | Not recorded | Not recorded | 05/30/2025 | $600.00 | Download |
Documents
Order_of_Dismissal-Joint_Withdraw.2025-12-17_13-22-54.0000.pdfRead complete document text →
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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 Volkswagen Group of America Inc, Petitioner, MICHIGAN TAX TRIBUNAL ENTIRE TRIBUNAL v MTT Docket No. 25-001983 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: December 17, 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 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 Volkswagen Group of America Inc, Petitioner, MICHIGAN TAX TRIBUNAL ENTIRE TRIBUNAL v MTT Docket No. 25-001983 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: December 17, 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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Volkswagen-Auburn Hills Joint Stip to Dismiss 12-17-2025 Fully Executed.pdfRead complete document text →
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STATE OF MICHIGAN DEPARTMENT OF LICENSING & REGULATORY AFFAIRS MICHIGAN TAX TRIBUNAL Volkswagen Group of America, MTT Docket No. 25-001983-TT Petitioner, Parcel No(s). 02-14-25-226-011 v City of Auburn Hills, Respondent. ______________________________/ Michelle (Mikki) M. Silvey (P69494) Derik Edwards DuCharme, McMillen & Associates, Inc. Representatives for Petitioner 9229 Delegates Row, Suite 375 Indianapolis, IN 46240 (917) 488-7825 (317) 596-3260, ext. 2404 msilvey@dmainc.com dedwards@dmainc.com Laura M. Hallahan (P42101) Seth A. O’Loughlin (P80257) Kelsea M. Melcher (P85821) Hallahan & Associates, PC Attorneys for Respondent 1750 S Telegraph Road, Suite 202 Bloomfield Hills, MI 48302 (248) 731-3089 lhallahan@hallahanlaw.com soloughlin@hallahanlaw.com kmelcher@hallahanlaw.com ______________________________/ JOINT STIPULATION TO DISMISS Petitioner and Respondent stipulate to the dismissal of this appeal with prejudice and without costs or fees to either party. _____________________________ Michelle (Mikki) M. Silvey (P69494) DuCharme, McMillen & Associates, Inc. Representatives for Petitioner Dated: November 25, 2025 _____________________________ Laura M. Hallahan (P42101) Hallahan & Associates, PC Attorneys for Respondent Dated: December 17, 2025 /s/ Laura M. Hallahan -w/permission MS
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Joint Motion for Abeyance.pdfRead complete document text →
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STATE OF MICHIGAN DEPARTMENT OF LICENSING & REGULATORY AFFAIRS MICHIGAN TAX TRIBUNAL Volkswagen Group of America, Inc., Petitioner, v City of Auburn Hills, Respondent. MTT Docket No. 25-001983 Parcel No. 02-14-25-226-011 _____________________________________________________________________________/ MICHELLE (MIKKI) M. SILVEY (P69494) ALEX MORSE DUCHARME, MCMILLEN, & ASSOCIATES, INC. Representatives for Petitioner 9229 Delegates Row, Suite 375 Indianapolis, IN 46240 (317) 689-6467 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 MOTION TO HOLD APPEAL IN ABEYANCE PENDING MTT DOCKET NO. 24-002142 The parties by and through their respective counsel state the following in support of the above captioned Motion: 1. The above captioned appeal concerns the 2025 valuation of commercial property located in Oakland County—parcel no. 02-14-25-226-011. 2. With the exception of the tax year at issue, the parties, property, and issues raised in the above captioned appeal are, based on the pleadings, in essence identical to those at issue in MTT docket no. 24-002142—an appeal concerning the 2024 tax year. 3. The above captioned 2025 appeal is ready to be placed on a Prehearing General Call and Order of Procedure.
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2 4. However, as of the filing of the above captioned Motion, the 2024 reiteration (MTT docket no. 24-002142) has not yet been resolved. The 2024 reiteration is proceeding in accordance with the February 17-27, 2026 Prehearing General Call with valuation disclosures and prehearing statements due October 21, 2025. Accordingly, the 2024 reiteration will likely not proceed to hearing until the spring of next year and a Final Opinion and Judgment will likely not be rendered until Spring 2026 at the earliest. 5. A Final Opinion and Judgment from the Tribunal regarding MTT docket no. 24- 002142 could impact this 2025 appeal and the parties’ desire to proceed with this appeal. Thus, it could potentially be a waste of time and resources for the parties and the Tribunal to proceed with the above captioned appeal when the prior 2024 appeal remains pending. 6. To proceed with this case before a resolution regarding MTT docket no. 24- 002142 has been reached would likely not constitute an efficient administration of justice. 7. Proceeding with the above captioned appeal will require the parties and the Tribunal to expend substantial resources which may ultimately be unnecessary. Placing the above captioned appeal in abeyance at this juncture before substantial time and resources have been spent—including, but not limited to, the preparation of prehearing statements and valuation disclosures—is in the interest of efficiency to all parties involved and judicial economy. 8. As evidenced above, there is good cause for granting this joint Motion to hold the above captioned appeal in abeyance pending the resolution of its 2024 iteration, MTT docket no. 24-002142. WHEREFORE, the parties respectfully request the Tribunal enter an Order holding the above captioned appeal in abeyance pending the resolution of MTT docket no. 24-002142. Respectfully submitted,
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3 /s/Michelle (Mikki) M. Silvey (w/permission) /s/Laura M. Hallahan MICHELLE (MIKKI) M. SILVEY (P69494) ALEX MORSE DUCHARME, MCMILLEN, & ASSOCIATES, INC. Representatives for Petitioner Dated: October 14, 2025 LAURA M. HALLAHAN (P42101) SETH A. O’LOUGHLIN (P80257) KELSEA M. MELCHER (P85821) HALLAHAN & ASSOCIATES, P.C. Attorneys for Respondent Dated: October 14, 2025
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25-001983 Grant Abeyance.pdfRead complete document text →
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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 Volkswagen Group of America Inc, MICHIGAN TAX TRIBUNAL Petitioner, v MTT Docket No. 25-001983 City of Auburn Hills, Presiding Judge Respondent. Patricia L. Halm ORDER GRANTING JOINT MOTION TO HOLD CASE IN ABEYANCE On October 14, 2025, the parties filed a joint motion requesting that the Tribunal hold this case in abeyance pending resolution of MTT Docket No. 24-002142 Volkswagen Group of America, Inc. v City of Auburn Hills, which is currently pending before the Tribunal. In the motion, the parties state that but for the tax year at issue, the parties, property, and issues raised in the present matter are essentially identical to those in the above-mentioned appeal. Proceeding in the present matter while MTT Docket No. 24- 002142 is still pending could potentially waste the time and resources of both the parties and the Tribunal. The Tribunal has considered the motion and the case file and finds that placing this case in abeyance pending resolution of MTT Docket No. MTT Docket No. 24-002142 Volkswagen Group of America, Inc. v City of Auburn Hills will facilitate the efficient administration of justice, as that resolution may have a direct bearing on the outcome of the instant appeal. Therefore, IT IS ORDERED that the Joint Motion to Hold Case in Abeyance is GRANTED. IT IS FURTHER ORDERED that the parties shall notify the Tribunal in writing within 28 days of the resolution of MTT Docket No. 24-002142 Volkswagen Group of America, Inc. v City of Auburn Hills as to the need for further proceedings in this matter. Entered: October 15, 2025 By _____________________________ cs 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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Joint Motion for Abeyance.pdfRead complete document text →
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STATE OF MICHIGAN DEPARTMENT OF LICENSING & REGULATORY AFFAIRS MICHIGAN TAX TRIBUNAL Volkswagen Group of America, Inc., Petitioner, v City of Auburn Hills, Respondent. MTT Docket No. 25-001983 Parcel No. 02-14-25-226-011 _____________________________________________________________________________/ MICHELLE (MIKKI) M. SILVEY (P69494) ALEX MORSE DUCHARME, MCMILLEN, & ASSOCIATES, INC. Representatives for Petitioner 9229 Delegates Row, Suite 375 Indianapolis, IN 46240 (317) 689-6467 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 MOTION TO HOLD APPEAL IN ABEYANCE PENDING MTT DOCKET NO. 24-002142 The parties by and through their respective counsel state the following in support of the above captioned Motion: 1. The above captioned appeal concerns the 2025 valuation of commercial property located in Oakland County—parcel no. 02-14-25-226-011. 2. With the exception of the tax year at issue, the parties, property, and issues raised in the above captioned appeal are, based on the pleadings, in essence identical to those at issue in MTT docket no. 24-002142—an appeal concerning the 2024 tax year. 3. The above captioned 2025 appeal is ready to be placed on a Prehearing General Call and Order of Procedure.
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2 4. However, as of the filing of the above captioned Motion, the 2024 reiteration (MTT docket no. 24-002142) has not yet been resolved. The 2024 reiteration is proceeding in accordance with the February 17-27, 2026 Prehearing General Call with valuation disclosures and prehearing statements due October 21, 2025. Accordingly, the 2024 reiteration will likely not proceed to hearing until the spring of next year and a Final Opinion and Judgment will likely not be rendered until Spring 2026 at the earliest. 5. A Final Opinion and Judgment from the Tribunal regarding MTT docket no. 24- 002142 could impact this 2025 appeal and the parties’ desire to proceed with this appeal. Thus, it could potentially be a waste of time and resources for the parties and the Tribunal to proceed with the above captioned appeal when the prior 2024 appeal remains pending. 6. To proceed with this case before a resolution regarding MTT docket no. 24- 002142 has been reached would likely not constitute an efficient administration of justice. 7. Proceeding with the above captioned appeal will require the parties and the Tribunal to expend substantial resources which may ultimately be unnecessary. Placing the above captioned appeal in abeyance at this juncture before substantial time and resources have been spent—including, but not limited to, the preparation of prehearing statements and valuation disclosures—is in the interest of efficiency to all parties involved and judicial economy. 8. As evidenced above, there is good cause for granting this joint Motion to hold the above captioned appeal in abeyance pending the resolution of its 2024 iteration, MTT docket no. 24-002142. WHEREFORE, the parties respectfully request the Tribunal enter an Order holding the above captioned appeal in abeyance pending the resolution of MTT docket no. 24-002142. Respectfully submitted,
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3 /s/Michelle (Mikki) M. Silvey (w/permission) /s/Laura M. Hallahan MICHELLE (MIKKI) M. SILVEY (P69494) ALEX MORSE DUCHARME, MCMILLEN, & ASSOCIATES, INC. Representatives for Petitioner Dated: October 14, 2025 LAURA M. HALLAHAN (P42101) SETH A. O’LOUGHLIN (P80257) KELSEA M. MELCHER (P85821) HALLAHAN & ASSOCIATES, P.C. Attorneys for Respondent Dated: October 14, 2025
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Answer_Volkswagen 25_FINAL.pdfRead complete document text →
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STATE OF MICHIGAN MICHIGAN TAX TRIBUNAL Volkswagen Group of America, Inc., Petitioner, v City of Auburn Hills, Respondent. MTT Docket No. 25-001983 Parcel No. 02-14-25-226-011 _____________________________________________________________________________/ MICHELLE (MIKKI) M. SILVEY (P69494) ALEX MORSE DUCHARME, MCMILLEN, & ASSOCIATES, INC. Representatives for Petitioner 9229 Delegates Row, Suite 375 Indianapolis, IN 46240 (317) 689-6467 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 admits the allegations in Paragraph 3. 4. Respondent lacks knowledge or information sufficient to form a belief as to the truth of the allegations set forth in Paragraph 4 and, therefore, leaves Petitioner to its proofs. 5. Respondent admits the allegations in Paragraph 5.
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2 6. Respondent admits no protest was made but neither admits nor denies the necessity of such a protest as the General Property Tax Act speaks for itself 7. Respondent admits the allegations in Paragraph 7. 8. Respondent admits the allegations in Paragraph 8. 9. Respondent admits the allegations in Paragraph 9. 10. Respondent lacks knowledge or information sufficient to form a belief as to the truth of the allegations set forth in Paragraph 10 and, therefore, leaves Petitioner to its proofs. 11. Respondent acknowledges the issues raised by Petitioner in Paragraph 11 but denies that those issues have merit and further denies that Petitioner is entitled to any relief. 12. Respondent acknowledges Petitioner’s identification of the 2025 tax year as being at issue but denies an issue with the identified tax year. 13. The values for the property identified above as established by Respondent’s Board of Review: Tax Year True Cash Value Assessed Value Taxable Value 2025 $33,369,000 $16,684,500 $16,684,500 14. Respondent contends that the values for the property identified above are as follows: Tax Year True Cash Value State Equalized Value Taxable Value 2025 $33,369,000 $16,684,500 $16,684,500 15. The values in dispute are as follows: Tax Year True Cash Value State Equalized Value Taxable Value 2025 $0 $0 $0 16. Respondent denies the allegations in Paragraph 16, including subparagraphs (a)- (d), for the reason that the same are untrue. 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
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3 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. 17. Respondent acknowledges the relief requested by Petitioner in the final paragraph of the Petition but denies that Petitioner is entitled to the requested relief due to the statements in the above Paragraphs. WHEREFORE, Respondent, City of Auburn Hills, requests the Tribunal dismiss the Petition, affirm Respondent’s assessed and taxable values, subject to county and state equalization, and award Respondent its costs and attorney fees. HALLAHAN & ASSOCIATES, P.C. /s/Laura M. Hallahan______________ LAURA M. HALLAHAN (P42101) SETH A. O’LOUGHLIN (P80257) KELSEA M. MELCHER (P85821) Attorneys for Respondent 1750 S. Telegraph Road, Suite 202 Bloomfield Hills, MI 48302 Dated: October 7, 2025 (258) 731-3089 AFFIRMATIVE DEFENSES Respondent, City of Auburn Hills, asserts the following affirmative defenses: 1. Petitioner fails to allege specific and sufficient facts to set forth a cause of action against Respondent and to support its claim for relief. 2. The Tribunal is charged with finding a property’s true cash value to determine the property’s lawful assessment. Alhi Development Co v Orion Twp, 110 Mich App 764, 767 (1981). 3. Petitioner has the burden of establishing the property’s true cash value. See MCL 205.737(3) and Kern v Pontiac Twp, 93 Mich App 612 (1974).
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4 4. Petitioner has failed to allege specific and sufficient facts to establish fraud, error of law, discrimination, application of wrong principles, or illegality on the part of Respondent or its agents. 5. Petitioner has failed to allege that the mode and method of assessing the subject property fails to conform to the mode and method applied in the case of all other properties in
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5 13.
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10._Entire_Tribunal_Case_Information_Sheet_Must_Upload_Answer_.37dfcbce-6a19-428f-aac0-ad77417e0efd.pdfRead complete document text →
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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. 25-001983 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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Volkswagen Group of America, Inc. City of Auburn Hills 25-001983.pdfRead complete document text →
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STATE OF MICHIGAN MICHIGAN TAX TRIBUNAL Volkswagen Group of America, Inc. Petitioner, MTT DOCKET NO. 25-001983-TT City of Auburn Hills, Respondent. PROOF OF SERVICE Michelle (Mikki) M. Silvey, being first duly sworn, deposes and says that on the 9t" day of September 2025 she served a copy of the Petition upon the following persons by placing same in an envelope properly addressed to each via USPS first class thereon: Lisa Brown Avondale School District Oakland County Clerk Kelly Brault, School Board Secretary 1200 N. Telegraph Road 2940 Waukegan Street Pontiac, MI 48341 Auburn Hills, MI 48326 Michigan State Treasurer Oakland County Equalization Director Department of Treasury 1200 N. Telegraph Road Treasury Building Pontiac, MI 48341 430 West Allegan Lansing, MI 48922 97 Sl (2, (0 o) Michelle (Mikki) M. Silvey (P69494) Authorized Agent
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STATE OF MICHIGAN MICHIGAN TAX TRIBUNAL Volkswagen Group of America, Inc. Petitioner, MTT DOCKET NO. 25-001983-TT City of Auburn Hills, Respondent. PROOF OF SERVICE Michelle (Mikki) M. Silvey, being first duly sworn, deposes and says that on the 9t" day of September 2025 she served a copy of the Petition upon the following persons by placing same in an envelope properly addressed to each via certified mail thereon: Bill Griffin City of Auburn Hills Assessor 1827 N. Squirrel Road Auburn Hills, Michigan 48326 Laura M. Pierce City of Auburn Hills Clerk 1827 N. Squirrel Road Auburn Hills, Michigan 48326 Mics ((@ So) Michelle (Mikki) M. Silvey (P69494) Authorized Agent
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STATE OF MICHIGAN DEPARTMENT OF LICENSING & REGULATORY AFFAIRS MICHIGAN TAX TRIBUNAL Volkswagen Group of America, Inc. , Petitioner, v City of Auburn Hills Respondent. Michelle (Mikki) M. Silvey (P69494) Alex Morse DuCharme, McMillen & Associates, Inc. Representatives for Petitioner 9229 Delegates Row, Suite 375 Indianapolis, IN 46240 (317) 689-6467-ofc (917) 488-7825-mobile msilvey@dmainc.com amorse@dmainc.com MTT Docket No. 25-001983 ENTIRE TRIBUNAL PROPERTY TAX PETITION 1. Property Parcel No.: 02-14-25-226-011 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. -TT
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MTT Docket No. 25-001983 _TT Page 2 of 3 5. The property identified above is classified as 301 Industrial-Improved 10. 11 12. 13. 14. 15. The assessment(s) at issue were not protested to Respondent’s March, July, or December Board of Review as a protest was not required. The property or properties at issue are in Oakland County. The property or properties’ address is: 3800 Hamlin Road, Auburn Hills, MI 48326 The assessment(s) at issue were established by the: City of Auburn Hills Petitioner’s legal residence or principal office address is: 3800 Hamlin Road, 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: 2025. The values for the property identified above as established by Respondent’s 2025 Board of Review are: Tax True Cash Assessed Taxable Year Value Value Value 2025 | $33,369,000 $16,684,500 $16,684,500 Petitioner contends the values for tax year 2025 are no more than the following: Tax True Cash State Equalized Taxable Year Value Value Value 2025 $23,000,000 $11,500,000 $11,500,000 The values in contention for tax year 2025 are: Tax True Cash State Equalized Taxable Year Value Value Value 2025 $10,369,000 $5,184,500 $5,184,500
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MTT Docket No. 25-001983 TT Page 3 of 3 16. The 2025 asscssments imposed on the subject property and the taxes to be levied and collected are invalid because: (a) The assessment, including state equalized and/or taxable value, exceeds the amount permitted by the Michigan Constitution and applicable statutes; (b) The assessment, including state equalized and/or taxable value, is at a higher percentage of true cash value than permissible under the Michigan Constitution and applicable statutes; (c) The assessment is based on the misapplication of valuation principles, and (d) The assessment otherwise violates Petitioner’s rights. WHEREFORE, Petitioner respectfully requests this honorable Tribunal hear this case and enter an order reducing the 2025 true cash, state equalized and taxable values and direct Respondent to refund to Petitioner any excess taxes, fees, and penalties paid, plus interest and costs, and all other relief to which it is entitled under Michigan law and as is appropriate under the circumstances. Respectfully submitted, DuCharme, McMillen & Associates, Inc. Mica (0 a) Dated: May 30 , 2025 By: Michelle (Mikki) M. Silvey (P69494) Petitioner’s Representative
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Volkswagen Group of America, Inc. - City of Auburn Hills.pdfRead complete document text →
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STATE OF MICHIGAN DEPARTMENT OF LICENSING & REGULATORY AFFAIRS MICHIGAN TAX TRIBUNAL Volkswagen Group of America, Inc. | MTT Docket No. 25- Petitioner, v City of Auburn Hills R Respondent. / Michelle (Mikki) M. Silvey (P69494) Alex Morse DuCharme, McMillen & Associates, Inc. Representatives for Petitioner 9229 Delegates Row, Suite 375 Indianapolis, IN 46240 (317) 689-6467-ofc (917) 488-7825-mobile msilvey@dmainc.com amorse@dmainc.com ENTIRE TRIBUNAL PROPERTY TAX PETITION 1. Property Parcel No.: 02-14-25-226-011 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.
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MTT Docket No. 25- -TT Page 2 of 3 S. 10. 11. 12. 13. 14. 15. The property identified above is classified as 301 Industrial-Improved The assessment(s) at issue were not protested to Respondent’s March, July, or December Board of Review as a protest was not required. The property or properties at issue are in Oakland County. The property or properties’ address is: 3800 Hamlin Road, Auburn Hills, MI 48326 The assessment(s) at issue were established by the: City of Auburn Hills Petitioners legal residence or principal office address is: 3800 Hamlin Road, 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: 2025. The values for the property identified above as established by Respondent’s 2025 Board of Review are: Tax True Cash Assessed Taxable Year Value Value Value 2025 $33,369,000 $16,684,500 $16,684,500 Petitioner contends the values for tax year 2025 are no more than the following: Tax True Cash State Equalized Taxable Year Value Value Value 2025 $23,000,000 $11,500,000 $11,500,000 The values in contention for tax year 2025 are: Tax True Cash State Equalized Taxable Year Value Value Value 2025 $10,369,000 $5,184,500 $5,184,500
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MTT Docket No. 2-___BBB___-TT Page 3 of 3 The 202assessments imposed on the subject property and the taxes to be levied and collected are invalid because: D The assessment, including state equalized and/or taxable value, exceeds the amount permitted by the Michigan Constitution and applicable statutes; E The assessment, including state equalized and/or taxable value, is at a higher percentage of true cash value than permissible under the Michigan Constitution and applicable statutes; F The assessment is based on the misapplication of valuation principles, and G The assessment otherwise violates Petitioner’s rights. WHEREFORE, Petitioner respectfully requests this honorable Tribunal hear this case and enter an order reducing the 202true cash, state equalized and taxable values and direct Respondent to refund to Petitioner any excess taxes, fees, and penalties paid, plus interest and costs, and all other relief to which it is entitled under Michigan law and as is appropriate under the circumstances. Respectfully submitted, DuCharme, McMillen & Associates, Inc. Dated: May ___, 202 By: ______________________________ Michelle (Mikki) M. Silvey (P69494) Petitioner’s Representative 30
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ET_Notice_of_Docket_Number.2025-08-05_08-44-44.0000.pdfRead complete document text →
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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 Volkswagen Group of America Inc, Petitioner, MICHIGAN TAX TRIBUNAL v MTT Docket No.: 25-001983 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: August 5, 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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Volkswagen Group of America, Inc. - City of Auburn Hills.pdfRead complete document text →
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STATE OF MICHIGAN DEPARTMENT OF LICENSING & REGULATORY AFFAIRS MICHIGAN TAX TRIBUNAL Volkswagen Group of America, Inc. | MTT Docket No. 25- Petitioner, v City of Auburn Hills R Respondent. / Michelle (Mikki) M. Silvey (P69494) Alex Morse DuCharme, McMillen & Associates, Inc. Representatives for Petitioner 9229 Delegates Row, Suite 375 Indianapolis, IN 46240 (317) 689-6467-ofc (917) 488-7825-mobile msilvey@dmainc.com amorse@dmainc.com ENTIRE TRIBUNAL PROPERTY TAX PETITION 1. Property Parcel No.: 02-14-25-226-011 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.
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MTT Docket No. 25- -TT Page 2 of 3 S. 10. 11. 12. 13. 14. 15. The property identified above is classified as 301 Industrial-Improved The assessment(s) at issue were not protested to Respondent’s March, July, or December Board of Review as a protest was not required. The property or properties at issue are in Oakland County. The property or properties’ address is: 3800 Hamlin Road, Auburn Hills, MI 48326 The assessment(s) at issue were established by the: City of Auburn Hills Petitioners legal residence or principal office address is: 3800 Hamlin Road, 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: 2025. The values for the property identified above as established by Respondent’s 2025 Board of Review are: Tax True Cash Assessed Taxable Year Value Value Value 2025 $33,369,000 $16,684,500 $16,684,500 Petitioner contends the values for tax year 2025 are no more than the following: Tax True Cash State Equalized Taxable Year Value Value Value 2025 $23,000,000 $11,500,000 $11,500,000 The values in contention for tax year 2025 are: Tax True Cash State Equalized Taxable Year Value Value Value 2025 $10,369,000 $5,184,500 $5,184,500
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MTT Docket No. 2-___BBB___-TT Page 3 of 3 The 202assessments imposed on the subject property and the taxes to be levied and collected are invalid because: D The assessment, including state equalized and/or taxable value, exceeds the amount permitted by the Michigan Constitution and applicable statutes; E The assessment, including state equalized and/or taxable value, is at a higher percentage of true cash value than permissible under the Michigan Constitution and applicable statutes; F The assessment is based on the misapplication of valuation principles, and G The assessment otherwise violates Petitioner’s rights. WHEREFORE, Petitioner respectfully requests this honorable Tribunal hear this case and enter an order reducing the 202true cash, state equalized and taxable values and direct Respondent to refund to Petitioner any excess taxes, fees, and penalties paid, plus interest and costs, and all other relief to which it is entitled under Michigan law and as is appropriate under the circumstances. Respectfully submitted, DuCharme, McMillen & Associates, Inc. Dated: May ___, 202 By: ______________________________ Michelle (Mikki) M. Silvey (P69494) Petitioner’s Representative 30
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09._Entire_Tribunal_Case_Information_Sheet_Must_Upload_Petition_.a9ef52f3-2264-4112-aa62-b79e665993a3.pdfRead complete document text →
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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 Volkswagen Group of America, Inc. Home Address (No., Street, P.O. Box or Rural Route) 3800 Hamlin Road City or Town Auburn Hills State Michigan ZIP Code 48326 Telephone Number 917-488-7825 Fax Number E-mail Address (do not enter unless you want MTT to send all correspondence via e-mail) msilvey@dmainc.com Section 2: Attorney/Authorized Representative’s Contact Information First Name Michelle (Mikki) M.I. M Last Name Silvey Firm Name (if any) Address (No., Street, P.O. Box or Rural Route) 9229 Delegates Row, Ste 375 City or Town Indianapolis State Indiana ZIP Code 46240 Telephone Number 317-596-3260 Fax Number E-mail Address (do not enter unless you want MTT to send all correspondence via e-mail) msilvey@dmainc.com Section 5: Issue Please designate one: Valuation – Fill out Sections 4, 5, & 6 below Section 6: Subject Property Information How many parcels are you appealing?1 Property Address (No., Street, City, ST, ZIP) [If multiple, list first property’s address] 3800 Hamlin Road Michigan 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: 02-14-25-226-011 Classification of Property: Real Industrial Current Assessed Value (also known as State Equalized Value) as established by the Board of Review: 16684500 Current Taxable Value as established by the Board of Review: 16684500 What do you believe is the fair market value (also known as True Cash Value)? 23000000 Multiply the True Cash Value by 50% and enter here. This is your contention of Assessed Value (also known as State Equalized Value). 11500000 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 filing fee of $2,000.00. A fee of $250.00 is required for the filing of a Special Assessment Appeal. A fee of $250.00 is required for the filing of an Equalization Tax Appeal. A fee of $250.00 is required for the filing of a Non-Property Tax Appeal. A fee of $150.00 is required for the filing of a Classification Tax Appeal Electronic Signature *Typing your name below will serve as your signature Petitioner or Attorney/Authorized Representative’s Signature: /s/ Michelle (Mikki) M. Silvey
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