26 - Shelby POS.pdf
Jbt Shelby LLC Petitioner Vs. Township Of Shelby Respondent · 26-001528-TT
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Page 1
STATE OF MICHIGAN MICHIGAN TAX TRIBUNAL JBT SHELBY LLC, Petitioner, v. MTT Docket # 26-001528 TOWNSHIP OF SHELBY, Respondent. PROOF OF SERVICE STATE OF MICHIGAN } } ss. COUNTY OF OAKLAND) Aaron M. Fales, being duly sworn, deposes and says that on September IS , 2026 he served a copy of Petitioner's Petition on the parties named on the attached list. el Aaron M. Fales
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BY CERTIFIED UNITED STATES MAIL, RETURN RECEIPT REQUESTED: CLERK SHELBY TWP. - MACOMB 52700 VAN DYKE SHELBY TWP., MI 48316 ASSESSOR SHELBY TWP. - MACOMB 52700 VAN DYKE SHELBY TWP., MI 48316 AND BY FIRST-CLASS UNITED STATES MAIL: CLERK MACOMB COUNTY ATTN: F. KRYCIA ADM BLDG. 1 S. MAIN ST., 8TH FLOOR MT. CLEMENS, MI 48043 DIRECTOR OF EQUALIZATION MACOMB COUNTY ATIN: F. KRYCIA ADM BLDG. 1 S. MAIN ST., 8TH FLOOR - MT. CLEMENS, MI 48043 SECRETARY OF SCHOOL BOARD UTICA COMMUNITY SCHOOLS 11303 GREENDALE DRIVE STERLING HEIGHTS, MI 48312-2925 STATE TREASURER MICHIGAN DEPARTMENT OF TREASURY TREASURY BUILDING 430 W. ALLEGAN ST. LANSING, Mi 48922
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STATE OF MICHIGAN
GRETGHEN WHITMER
DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS
MARLON I. BROWN, DPA
GOVERNOR
LANSING
DIRECTOR
JBT Shelby LLC,
Petitioner,
MICHIGAN TAX TRIBUNAL
v
MTT Docket No.: 26-001528
Township Of Shelby,
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 205.7354, 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), “[{lhe 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 Tribunals 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 mailingPage 4
STATE OF MICHIGAN
MICHIGAN ADMINISTRATIVE HEARINGS SYSTEM
MICHIGAN TAX TRIBUNAL
JBT SHELBY LLC,
Petitioner,
MTT Docket #26- 001528
vs.
Parcel No. 23-07-36-302-006
SHELBY TOWNSHIP,
Respondent.
/
PETITION
JBT SHELBY LLC ("Petitioner"}, through its attorneys, Law Office of Aaron M.
Fales, P.C., says:
I.
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
faxes on real property tax parcel no. 23-07-36-302-006 ("Petitioner's Property"), at
45660 Schoenherr, Shelby Twp., Ml.
2.
Respondent, Shelby Township assesses and collects property taxes
on Petitioner's Property.
3.
In 2026, Respondent determined the taxable value of Petitioner's
Property fo be $374,300 and assessed Petitioner's Property at $374,300 resulting in
a state equalized value of the same amount based on the tenative equalizationPage 5
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 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;
(lb)
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,Page 6
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 $374,300 to $125,000, and reducing the 2026 assessed and state equdlized values of Petitioner's Property from $374,300 to $125,000, 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 Pd Aaron M. Fales (P72864) 330 Hamilton Row, Ste. 350 Birmingham, Mi 48009 (248) 767-9840 By: Dated: May 27, 2026