2026 Petition - 1400 Amended.pdf

1400 Woodbridge Ventures LLC Petitioner Vs. City Of Detroit Respondent · 26-001352-TT

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STATE OF MICHIGAN 

MICHIGAN ADMINISTRATIVE HEARINGS SYSTEM 

MICHIGAN TAX TRIBUNAL 

 

1400 WOODBRIDGE VENTURES, LLC, 

 

 

 

vs. 

Petitioner, 

 

 

MTT Docket #26-001352 

Parcel No. 08000059.

 

CITY OF DETROIT, 

 

Respondent. 

 / 

 

AMENDED PETITION 

 

1400 WOODBRIDGE VENTURES, LLC (“Petitioner”), through its attorneys, 

Law Office of Aaron M. Fales, P.C., says: 

1. Petitioner's principal office address is 330 Hamilton Row, Ste. 300, 

Birmingham, MI 48009. Petitioner is a party in interest with respect to property 

taxes on real property tax parcel no. 08000059. ("Petitioner's Property"), at 1551 

West Lafayette, Detroit, MI, 48226. 

 

2. Respondent, City of Detroit assesses and collects property taxes on 

 

Petitioner's Property. 

 

3. In 2026, Respondent determined the taxable value of Petitioner's 

Property to be $296,800 and assessed Petitioner's Property at $180,881 resulting 

in a state equalized value of the same amount based on the tentative 

equalization factor.

4. Petitioner's Property is classified as Commercial Real Property. 

Petitioner's Property is commercial property. Petitioner believes that Petitioner's 

Property was designed to be used as a commercial purposes. 

5. This matter involves issues relating to: (a) valuation, (b) assessment, 

(c) taxable value, and (d) uniformity. 

6. At this time, Petitioner believes, as it relates to taxable value, that there 

is a dispute relative to the value of a loss. 

7. The 2026 assessment, including state equalized value and taxable 

value, imposed on Petitioner's Property, and the taxes to be levied and 

collected thereon, are invalid and unlawful and operate as a fraud upon the 

taxpayer for the reasons that: 

(a) The assessment, including state equalized value and/or 

taxable value, exceeds the amount permitted by the Michigan Constitution and 

applicable statutes; 

(b) The assessment, including state equalized value and/or 

 

taxable value, are at higher percentages of true cash value than permissible 

under the Michigan Constitution and applicable statutes; 

(c) The assessment, including taxable value and/or state 

equalized value, are based upon an erroneous determination of the true cash 

value of that portion of Petitioner's Property that is taxable under Michigan law, 

and are based upon the application of wrong principles; and,

____________________

(d) The assessment, including state equalized value and/or 

taxable value, and the mode of assessment adopted by Respondent, 

discriminate against Petitioner and deny Petitioner its constitutional rights to 

uniformity, equal protection and due process of law. 

WHEREFORE, Petitioner requests that the Tax Tribunal enter an Order 

 

reducing the 2026 taxable value of Petitioner's Property from $180,881 to 

 

$50,000, and reducing the 2026 assessed and state equalized values of 

Petitioner's Property from $296,800 to $50,000, and requiring Respondent to 

pay Petitioner the refunds attributable to such reductions, plus interest and costs. 

 

Respectfully submitted, 

 

 

LAW OFFICE OF AARON M. FALES, P.C. 

Attorney for Petitioner 

 

 

By: 

 

 

Aaron M. Fales (P72864) 

330 Hamilton Row, Suite 350 

Birmingham, MI 48009 

(248) 767-9840

 

Dated: June 17, 2026

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