26 - grandville POS.pdf
Chicago Dr Re Holdings LLC Petitioner Vs. City Of Grandville Respondent · 26-001505-TT
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STATE OF MICHIGAN MICHIGAN TAX TRIBUNAL CHICAGO DR RE HOLDINGS LLC, Petitioner, \2 MTT Docket # 26-001505 CITY OF GRANDVILLE, Respondent. PROOF OF SERVICE STATE OF MICHIGAN ) } ss. COUNTY OF OAKLAND) Aaron M. Fales, being duly sworn, deposes and says that on September [Sy he served a copy of Petitioner's Petition on the parties named on the attached list. — — Aaron M. Fales
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BY CERTIFIED UNITED STATES MAIL, RETURN RECEIPT REQUESTED: CLERK GRANDVILLE 3195 WILSON AVENUE SW GRANDVILLE, MI 49418 ASSESSOR GRANDVILLE 3195 WILSON AVENUE SW GRANDVILLE, MI 49418 AND BY FIRST-CLASS UNITED STATES MAIL: CLERK KENT COUNTY 300 MONROE AVENUE, NW GRAND RAPIDS, MI 49503-2283 DIRECTOR OF EQUALIZATION KENT COUNTY 300 MONROE AVENUE, NW GRAND RAPIDS, Ml 49503-2288 SECRETARY OF SCHOOL BOARD GRANDVILLE PUBLIC SCHOOLS 3839 PRAIRIE STREET SW GRANDVILLE, MI 49418-1648 STATE TREASURER MICHIGAN DEPARTMENT OF TREASURY TREASURY BUILDING 430 W. ALLEGAN ST. LANSING, M1 48922
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STATE OF MICHIGAN GRETCHEN WHITMER DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS MARLON |. BROWN, DPA GOVERNOR LANSING DIRECTOR Chicago Dr RE Holdings LLC, Petitioner, MICHIGAN TAX TRIBUNAL v MTT Docket No.: 26-001505 City Of Grandville, 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 defauit. 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 14, 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
CHICAGO DR RE HOLDINGS, LLC,
Petitioner,
MTT Docket #26- 001505
vs.
Parcel No. 41-17-18-327-002
CITY OF GRANDVILLE,
Respondent.
;
PETITION
CHICAGO DR RE HOLDINGS, LLC (“Petitioner”), through its attorneys, Law
Office of Aaron M. Fales, P.C., says:
1.
Petitioner's principal office address is 30201 Orchard Lake Rd., Ste.
100, Farmington
Hills, MI 48334.
Petitioner
is a party in interest with respect to
property taxes on
real property fax parcel
no. 41-17-18-327-002
("Petitioner's
Property"), at 4584 Chicago Dr., Grandville, MI 49418.
2.
Respondent, City of Grandville assesses and collects property taxes
on Petitioner's Property.
3.
In 2026, Respondent determined the taxable value of Pefitioner's
Property to be $297,400 and assessed Petitioner's Property at $297,400 resulting in
a state equalized value of the same amount based on the fenative 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 fo 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 fo 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
equdlized value, are based upon an erroneous determination of the true cashPage 6
{d}
The
assessment,
including
state
equalized
value
and/or
faxable
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
$297,400
to
$100,000,
and
reducing
the
2026
assessed
and
state
equalized
values
of
Petitioner's Property from $297,400 to $100,000, 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
PAY
Aaron M. Fales (P72864)
330 Hamilton Row, Ste. 350
Birmingham, Mi 48009
(248) 767-9840
By:
Dated: May 26, 2026