Revised Kauf - Chester POS.pdf
Statewide Kaufman LLC, Petitioner Vs. Township Of Chesterfield, Respondent · 25-001820-TT
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Page 1
STATE OF MICHIGAN MICHIGAN TAX TRIBUNAL STATEWIDE KAUFMAN LLC, Petitioner, Vv. MTT Docket # 25-001820 TOWNSHIP OF CHESTERFIELD, Respondent. PROOF OF SERVICE STATE OF MICHIGAN ) ) ss. COUNTY OF OAKLAND) / 4% Aaron M. Fales, being duly sworn, deposes and says that on Zz y Fr 2025 he served a copy of Petitioner's Petition on the parties named on the attached list. a Aaron M. Fales
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STATE OF MICHIGAN GRETCHEN WHITMER DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS MARLON I. BROWN, DPA GOVERNOR LANSING DIRECTOR Statewide Kaufman LLC, Petitioner, MICHIGAN TAX TRIBUNAL v MTT Docket No.: 25-001820 Township Of Chesterfield, 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), “Itlhe 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: July 24, 2025 PROOF OF SERVICE I 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 or email addresses on file, as provided by those parties, attorneys, or authorized representatives. By: Tribunal Clerk MICHIGAN TAX TRIBUNAL - 611 W. OTTAWA ST., LANSING, M! 48933 - 517-335-9760 PO BOX 30232, LANSING, MI 48909 - Other Carriers: 2407 N. GRAND RIVER AVE., LANSING, MI 48906
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BY CERTIFIED UNITED STATES MAIL, RETURN RECEIPT REQUESTED: CLERK CHESTERFIELD TWP. 47275 SUGARBUSH ROAD CHESTERFIELD TWP., MI 48047 ASSESSOR CHESTERFIELD TWP. 47275 SUGARBUSH ROAD CHESTERFIELD TWP., Mi 48047 AND BY FIRST-CLASS UNITED STATES MAL: CLERK MACOMB COUNTY 40 N. MAIN STREET MT. CLEMENS, MI 48043-6533 DIRECTOR OF EQUALIZATION MACOMB COUNTY 40 N. MAIN STREET MT. CLEMENS, Mi 48043-6533 SECRETARY OF SCHOOL BOARD ANCHOR BAY SCHOOL DISTRICT 5201 COUNTY LINE ROAD, STE 109 CASCO. mi 48084 STATE TREASURER MICHIGAN DEPARTMENT OF TREASURY TREASURY BUILDING LANSING, Mi 48922
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STATE OF MICHIGAN
MICHIGAN ADMINISTRATIVE HEARINGS SYSTEM
MICHIGAN TAX TRIBUNAL
STATEWIDE KAUFMAN LLC,
Petitioner,
MTT Docket #25.
001820
Vs.
Parcel No.
15-09-08-100-020
CHESTERFIELD TOWNSHIP,
Respondent.
/
PETITION
STATEWIDE KAUFMAN LLC (“Petitioner”), through
its attorneys, Law Office
of Aaron M. Fales, P.C., says:
1.
Petitioner's
principal
office
address
is
48991
Jefferson
Ave,
Chesterfield, MI 48047.
Petitioner is a party in interest with respect to property
faxes on real property tax parcel no. 15-09-08-100-020 ("Petitioner's Property”), at
27050 25 Mile, Chesterfield, MI.
2.
Respondent, Chesterfield Township assesses and collects property
taxes on Petitioner's Property.
23
In 2025, Respondent determined the taxable value of Petitioner's
Property fo be $145,785 and assessed Petitioner's Property at $147,200 resulting in
a state equalized value of the same amount based on the tenative equalization
factor.Page 5
4,
Petitioners
Property
is
classified
as
Residential
Real
Property.
Petitioner's Property
is Residential property.
Petitioner believes that Petitioner's
Property was designed to be used for Residential purposes.
5.
This matter involves issues relating to: (a) valuation, (b) assessment,
{c) taxable value, and (qd) 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 2025 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;
(bo)
The
assessment,
including
state
equalized
value
and/or
taxable value, are at higher percentages of frue 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 frue 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,Page 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 2025 taxable value of Petitioner's Property from $145,785 to $50,000, and reducing the 2025 assessed and state equalized values of Petitioner's Property from $147,200 to $50,000 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 ny An ft Aaron M. Fales (P72864) 330 Hamilton Row, Ste. 350 Birmingham, MI 48009 (248) 767-9840 Dated: May 28, 2025