2025 Petition - Chesterfield.pdf
Statewide Kaufman LLC, Petitioner Vs. Township Of Chesterfield, Respondent · 25-001820-TT
Text extracted from the reviewed PDF, organized by page. OCR and reading order may contain errors; confirm details in the PDF below.
Page 1
STATE OF MICHIGAN
MICHIGAN ADMINISTRATIVE HEARINGS SYSTEM
MICHIGAN TAX TRIBUNAL
STATEWIDE KAUFMAN LLC,
Petitioner,
vs.
CHESTERFIELD TOWNSHIP,
Respondent.
/
MTT Docket #25-
Parcel No. 15-09-08-100-020
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
taxes 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.
3.
In 2025, Respondent determined the taxable value of Petitioner's
Property to 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 2
4. Petitioner's 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 (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 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; (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,
Page 3
(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. Dated: May 28, 2025 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