26 - Detroit - Hypo POS.pdf

Hypothetical Widget LLC Petitioner Vs. City Of Detroit Respondent · 26-001412-TT

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STATE OF MICHIGAN 

MICHIGAN TAX TRIBUNAL 

HYPOTHETICAL WIDGET LLC, 

Petitioner, 

v. 

MTT Docket # 26-001412 

CITY OF DETROIT, 

Respondent. 

PROOF OF SERVICE 

STATE OF MICHIGAN 

) 

) ss. 

COUNTY OF OAKLAND) 

Aaron M. Fales, being duly sworn, deposes and says that on September 1< 

2026 he served a 

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

Aaron M. Fales 

~

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON |. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

Hypothetical Widget LLC, 

Petitioner, 

MICHIGAN TAX TRIBUNAL 

v 

MTT Docket No.: 26-001412 

City of Detroit, 

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 11, 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

BY CERTIFIED UNITED STATES MAIL, RETURN RECEIPT REQUESTED: 

CLERK 

DEIROI 

804 CAYMC, 2 WOODWARD AVENUE 

DETROIT, MI 4822¢ 

ASSESSOR 

DETROIT 

804 CAYMC, 2 WOODWARD AVENUE 

DETROIT, MI 48224 

AND BY FIRST-CLASS UNITED STATES MAIL: 

CLERK 

. 

WAYNE COUNTY 

CAYMC, 2 WOODWARD AVENUE #211 

DETROIT, MI 48226 

DIRECTOR OF EQUALIZATION 

WAYNE COUNTY 

500 GRISWOLD ST. 21ST FLOOR 

DETROIT, MI 48226 

SECRETARY OF SCHOOL BOARD 

DETRON PUBLIC SCHOOLS 

7321 2ND AVENUE, 14TH FLOOR 

DETROIT, Mi 48202-4050 

STATE TREASURER 

MICHIGAN DEPARTMENT OF TREASURY 

TREASURY BUILDING 

430 W. ALLEGAN ST. 

LANSING, Mi48922

STATE OF MICHIGAN 

MICHIGAN ADMINISTRATIVE HEARINGS SYSTEM 

MICHIGAN TAX TRIBUNAL 

HYPOTHETICAL WIDGET LLC, 

Petitioner, 

MTT Docket #26-001412 

VS. 

Parcel No. 02000880.001 

CITY OF DETROIT, 

Respondent. 

/ 

PETITION 

Hypothetical Widget LLC (“Petitioner”), through its attorneys, Law Office of 

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

1. 

Petitioner's principal office address 

is 2030 Park Ave., 

Detroit, 

MI 

48226. 

Petitioner 

is a party in interest with respect to property taxes on real 

property tax parcel no(s}. 02000880.001 (“Petitioner's Property"), at 55 W Canfield, 

Detroit, MI, 48226. 

2. 

Respondent, City of Detroit assesses and collects property taxes on 

Petitioner's Property. 

3. 

In 2026, Respondent determined the taxable value of Petitioner's 

Parcel to be $74,463 and assessed Petitioner's Property at $330,900 resulting in a

4. 

Petitioner's 

Property 

is 

classified 

as 

Residential 

Real 

Property. 

Petitioner's Property 

is 

a residential condo property. 

Petitioner believes that 

Petitioner's Property was designed fo be used for residential purposes. 

5. 

This matter involves issues relating fo: {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 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; 

{fb} 

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; 

[c} 

The 

assessment, 

including 

taxable 

value 

and/or 

state 

equalized value, are based upon an erroneous determination of the true cash

({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 Parcel from $74,463 to 

$50,000, and reducing the 2026 assessed and state equalized values of 

Petitioner's Property from $330,700 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 Pefitioner 

By: Ey 

Aaron M. Fales (P72864) 

330 Hamilton Row, Ste 350 

Birmingham, MI 48009 

(248) 767-9840 

May 26 

Dated: 

, 2026

Com or on 10) 072 

w 

q 

Fax: (313) 224-4576 

ERO 

Detroit, Michigan 48226 

www.detroitmi.gov 

04/06/2026 

HYPOTHETICAL WIDGET LLC 

2030 PARK AVE 

DETROIT MI 48226 

RE: 

2026 

MARCH BOARD OF REVIEW PETITION NUMBER: 

M-005427 

The March Board of Review has considered the appeal on the 2026 assessment for the below described property 

and concluded that: 

FINDING OF FACTS: 

1. 

Parcel Number: 

02000880.001 

2. 

Property Address: 

55 W CANFIELD 32 

3. 

District: 

6 

4. 

Property Classification: 

201 

(COMMERCIAL-IMPROVED) 

Ad Valorem 

6. 

Principle Residence Exemption: 

5. 

Property Legal Description: 

UNIT 32 WAYNE COUNTY CONDO PLAN NO. 845 "WEST CANFIELD CONDOS" FIRST AMENDMENT RECORDED 1.49921 P797 DEEL] 

6. 

Petitioner timely filed an appeal to the March Board of Review. 

7. The March Board of Review considered 

(if any) petitioner's and/or duly authorized representative evidence 

and/or testimony. The March Board of Review considered facts presented as on the assessment roll and/or any 

recommendations offered by the Office of the Assessor. 

CONCLUSION: 

Adjustment granted due to market and/or condition. 

Before Appeal 

After Appeal 

2026 

Assessed Value 

627,900 

330,900 

2026 

Taxable Value 

74,463 

74,463 

If you are dissatisfied with the decision of the March Board of Review, submit this notice and complete the enclosed 

small claims form to appeal to: 

Michigan Tax Tribunal 

P.O. Box 30232 

Lansing 

MI 48909 

A Michigan Tax Tribunal appeal 

must be made 

by May 31st of the current year for properties classified 

as:

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