HYPO 2026 Petition and support.pdf

Hypothetical Widget LLC Petitioner Vs. City Of Detroit Respondent · 26-001412-TT

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Coleman A. Young Municipal Center

2 Woodward Avenue, Suite 105

Detroit, Michigan 48226

Phone: (313) 628-0722

Fax: (313) 224-4576

www.detroitmi.gov

04/06/2026

Adjustment granted due to market and/or condition. 

A Michigan Tax Tribunal appeal must be made by May 31st of the current year for properties classified as:

Commercial Real, Industrial Real, Commercial Personal, Industrial Personal and Utility Personal Property.

A Michigan Tax Tribunal appeal must be made by July 31st of the current year for Residential Real Property

Classification.

A property Classification appeal may only be made for the current year. Such appeal may be filed with the

State Tax Commission, PO Box 30471, Lansing, MI 48909-7971 by June 30th of the current year.

Michigan Tax Tribunal

P.O. Box 30232

Lansing MI 48909

CONCLUSION:

Principle Residence Exemption:

The March Board of Review considered (if any) petitioner's and/or duly authorized representative evidence

and/or testimony. The March Board of Review considered facts presented as on the assessment roll and/or any

recommendations offered by the Office of the Assessor.

6.

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2.

02000880.001

1. 

FINDING OF FACTS:

The March Board of Review has considered the appeal on the 2026 assessment for the below described property

and concluded that:

01

HYPOTHETICAL WIDGET LLC

District:

6

2030 PARK AVE

DETROIT MI 48226

RE: MARCH BOARD OF REVIEW PETITION NUMBER:

2026

M-005427

Parcel Number:

Property Address:

55 W CANFIELD 32

Property Classification:

201 (COMMERCIAL-IMPROVED)

Ad Valorem

Property Legal Description:

Petitioner timely filed an appeal to the March Board of Review.

Before Appeal

After Appeal

2026

Assessed Value

627,900

330,900

2026

Taxable Value

74,463

74,463

If you are dissatisfied with the decision of the March Board of Review, submit this notice and complete the enclosed

small claims form to appeal to:

Sincerely,

City of Detroit Board of Review

UNIT 32 WAYNE COUNTY CONDO PLAN NO. 845 "WEST CANFIELD CONDOS" FIRST AMENDMENT RECORDED L49921 P797 DEED

STATE OF MICHIGAN 

MICHIGAN ADMINISTRATIVE HEARINGS SYSTEM 

MICHIGAN TAX TRIBUNAL 

HYPOTHETICAL WIDGET LLC, 

Petitioner, 

vs. 

CITY OF DETROIT, 

Respondent. 

/

 

 

 

MTT Docket #26-00 

Parcel No. 02000880.001 

 

 

 

 

PETITION 

 

 

Hypothetical Widget LLC (“Petitioner”), through its attorneys, Law Office of 

Aaron M. Fales, P.C., says: 

 

1. 

Petitioner's principal office address is 2030 Park Ave., Detroit, MI 

48226. Petitioner is a party in interest with respect to property taxes on real 

property tax parcel no(s). 02000880.001 ("Petitioner's Property"), at 55 W Canfield, 

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 

Parcel to be $74,463 and assessed Petitioner's Property at $330,900 resulting in a 

state equalized value of the same amount based on the tenative equalization 

factor.

4. 

Petitioner's Property is classified as Residential Real Property. 

Petitioner's Property is a residential condo property. Petitioner believes that 

Petitioner's Property was designed to be used for residential 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 Parcel from $74,463 to 

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

Petitioner's Property from $330,900 to $50,000, and requiring Respondent to pay 

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

 

 

 

 

 

 

 

 

 

 

 

 

Dated: ___________, 2026 

Respectfully submitted, 

 

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

Attorney for Petitioner 

 

By: _________________________ 

 

Aaron M. Fales (P72864) 

 330 Hamilton Row, Ste 350 

 Birmingham, MI 48009 

 (248) 767-9840 

 

 

 

 

 

May 26

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