2026 Petition - BHAM - Water tower.pdf

Water Tower Properties Of Birmingham Michigan LLC Petitioner Vs. City Of Birmingham Respondent · 26-001360-TT

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STATE OF MICHIGAN 

MICHIGAN ADMINISTRATIVE HEARINGS SYSTEM 

MICHIGAN TAX TRIBUNAL 

WATER TOWER PROPERTIES OF 

BIRMINGHAM MICHIGAN, LLC, 

Petitioner, 

vs. 

CITY OF BIRMINGHAM, 

Respondent. 

/

 

 

 

MTT Docket #26- 

Parcel No. 08-19-25-483-031 

 

PETITION 

 

 

WATER TOWER PROPERTIES OF BIRMINGHAM MICHIGAN, 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. 08-19-25-483-031 ("Petitioner's Property"), at 

35046 Woodward, Birmingham, MI, 48009. 

 

2. 

Respondent, City of Birmingham assesses and collects property 

taxes on Petitioner's Property. 

 

3. 

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

Property to be $2,296,850 and assessed Petitioner's Property at $3,881,120 

resulting in a state equalized value of the same amount based on the tenative 

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 $2,296,850 to 

$1,500,000, and reducing the 2026 assessed and state equalized values of 

Petitioner's Property from $3,881,120 to $1,500,000, and requiring Respondent to 

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

 

 

 

 

 

 

 

 

 

 

 

 

Dated: May 21, 2026 

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

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