26 - EB - POS.pdf
Juniors Place LLC Petitioner Vs. Township Of East Bay Respondent · 26-001388-TT
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Page 1
STATE OF MICHIGAN MICHIGAN TAX TRIBUNAL JUNIORS PLACE LLC, Petitioner, v. MTT Docket # 26-001388 TOWNSHIP OF EAST BAY, Respondent. PROOF OF SERVICE STATE OF MICHIGAN } ) ss. COUNTY OF OAKLAND) Aaron M. Fales, being duly sworn, deposes and says that on September iS 2026 he served a copy of Petitioner's Petition on the parties named on the attached list. ee Aaron M. Fales
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PROOF OF SERVICE (Property Tax Petition) 1 sent by certified mail, return receipt requested, a copy of the Petition to: Township Assessor East Bay Charter Township 1965 N. Three Mile Rd. Traverse City, MI 49696 Township Clerk East Bay Charter Township 1965 N. Three Mile Rd. Traverse City, MI 49696 1 sent by first class mail a copy of the Petition to: Equalization Director Grand Traverse County 400 Boardman Ave, Suite 103 Traverse City, MI 49684 Secretary, Board of Education Traverse City Area Public Schools 412 Webster St Traverse City, MI 49686 County Clerk Grand Traverse County 400 Boardman Ave, Suite 101 Traverse City, MI 49684 State Treasurer Department of Treasury 430 W. Allegan Street Lansing, MI 48922
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STATE OF MICHIGAN GRETCHEN WHITMER DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS MARLON |. BROWN, DPA GOVERNOR LANSING DIRECTOR Juniors Place LLC, Petitioner, MICHIGAN TAX TRIBUNAL \Y MTT Docket No.: 26-001388 Township Of East Bay, 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 205.7353, 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), “[tlhe 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 Tribunals rules. By: Tribunal Clerk Entered: August 11, 2026 PROOF OF SERVICE | 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
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STATE OF MICHIGAN
MICHIGAN ADMINISTRATIVE HEARINGS SYSTEM
MICHIGAN TAX TRIBUNAL
JUNIORS PLACE LLC,
Petitioner,
MTT Docket #26- 001388
vs.
Parcel No. 03-207-039-10
EAST BAY CHARTER TOWNSHIP,
Respondent.
;
PETITION
JUNIORS PLACE LLC
("Petitioner"), through
its attorneys, Law Office
of
Aaron M. Fales, P.C., says:
1.
Petitioner's principal office address
is 36800 Woodward, Ste. 300,
Bloomfield Hills, Mi 48009.
Petitioner is a party in interest with respect to property
taxes on real property tax parcel no. 03-207-039-10 ("Petitioner's Properly"), at
878 Munson Ave., Traverse City, Ml, 49686.
2.
Respondent,
East
Bay
Charter Township
assesses
and
collects
property taxes on Petitioner's Property.
3.
In 2026, Respondent determined the taxable value of Petitioner's
Property to be $726,400 and assessed Petitioner's Property at $726,400 resulting in
a state equalized value of the same amount based on the tenative equalizationPage 5
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 cashPage 6
(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 $726,400 to $300,000, and reducing the 2026 assessed and state equdlized values of Petitioner's Property from $726,400 to $300,000, 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: LZ LZ Aaron M. Fales (P72864) 330 Hamilfon Row, Suite 350 Birmingham, Ml 48009 (248) 767-9840 Dated: May 24, 2026