2026 Petition - Warren - CHO.pdf

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

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STATE OF MICHIGAN 

MICHIGAN ADMINISTRATIVE HEARINGS SYSTEM 

MICHIGAN TAX TRIBUNAL 

CHARWOOD NORTH, LLC, 

Petitioner, 

vs. 

CITY OF WARREN, 

Respondent. 

/

 

 

 

MTT Docket #26- 

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

 12-13-13-351-055 

 

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., MI 48038. Petitioner is a party in interest with respect to property 

taxes 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 collects 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 

equalization factor for parcel 12-13-13-351-054 and determined the taxable 

value of Petitioner's Property to be $390,650 and assessed Petitioner's Property at

$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 to 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 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 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.

Dated: May 27, 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

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