26 - Charwood POS.pdf

Charwood North LLC Petitioner Vs. City Of Warren Respondent · 26-001554-TT

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STATE OF MICHIGAN 

MICHIGAN TAX TRIBUNAL 

CHARWOOD NORTH LLC, 

Petitioner, 

Vv. 

MTT Docket # 26-001554 

CITY OF WARREN, 

Respondent. 

PROOF OF SERVICE 

STATE OF MICHIGAN 

) 

} ss. 

COUNTY OF OAKLAND) 

Opxonen.d 

Aaron M. Fales, being duly sworn, deposes and says that on September __, 2026 he served a 

copy of Petitioner's Petition on the parties named on the attached list. 

J 

all 

Aaron M. Fales

BY CERTIFIED UNITED STATES MAIL, RETURN RECEIPT REQUESTED: 

ONE 

UH 

VIARREM, 

AND BY FIRST-CLASS UNITED STATES MAIL: 

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MATOMB 

COI 

ATT FL KRYCIA ADM BLDG. 

| 1 

MA. CLEME 

DIRECTOR 

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MAL 

ATTM: # KRYCiA ADM 

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aT, CLIME! 

WARREN CONSO. DAL 

31300, Un

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON 1. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

Charwood North LLC, 

Petitioner, 

MICHIGAN TAX TRIBUNAL 

v 

MTT Docket No.: 26-001554 

City Of Warren, 

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 18, 2026 

PROOF OF SERVICE 

| certify that a copy of the foregoing was sent on the entry date indicated above to the

STATE OF MICHIGAN 

MICHIGAN ADMINISTRATIVE HEARINGS SYSTEM 

MICHIGAN TAX TRIBUNAL 

CHARWOOD NORTH, LLC, 

Petitioner, 

MTT Docket #26. DOSS) 

ve 

Parcel No. 12-13-13-351-054 & 

CITY OF WARREN, 

12-13-13-351-055 

Respondent. 

, 

PETITION 

CHARWOOD NORTH, LLC (“Petitioner”), through 

its attorneys, Law Office 

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

1. 

Petitioner's principal office address 

is 43900 Garfield Rd., Ste. 203, 

Clinton Twp., Ml 48038. 

Petitioner is a party in interest with respect to property 

faxes on contiguous real property tax parcel nos. 12-13-13-351-054 and 12-13-13- 

351-055 ("Petitioner's Property"), at 27472 & 27550 Schoenherr, respectively. 

2. 

Respondent, City of Warren, assesses and coliects property taxes on 

Petitioner's Property. 

3. 

In 2025, Respondent determined the taxable value of Petitioner's 

Property 

to 

be 

$1,351,110 and 

assessed 

Petitioner's 

Property 

at 

$1,446,650 

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

$390,650 resulting in a state equalized value of the same amount based on the 

tenative equalization factor for parcel 12-13-13-351-055. 

4, 

Petitioner's 

Property 

is 

classified 

as 

Commercial 

Real 

Property. 

Petitioner's Property 

is an 

office 

Building. 

Petitioner believes that Petitioner's 

Property was originally designed to be used for 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 fo the value of a loss. 

7. 

The 2026 assessments, 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 af higher percentages of true cash value than permissible 

under the Michigan Constitution and applicable statutes;

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 Pefitioner 

its constitutional 

rights 

fo 

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 identified as Parcel 12- 

13-13-351-054 from $1,351,110 to $1,000,000, and reducing the 2026 assessed 

and state equalized values of Petitioner's Property from $1,446,650 to $1,000,000 

and reducing the 2026 taxable value of Petitioner's Property identified as Parcel 

12-13-13-351-055 from $390,650 to $200,000, and reducing the 2026 assessed and 

state equalized values of Petitioner's Property from $390,650 to $200,000, 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 

EY 

Aaron M. Fales (P72864) 

330 Hamilton Row, Ste. 350 

Birmingham, Mi 48009 

(248) 767-9840 

By: 

Dated: May 27, 2026

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