26 - Novi POS.pdf
Gen Mar Properties LLC Petitioner Vs. City Of Novi Respondent · 26-001326-TT
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Page 1
STATE OF MICHIGAN MICHIGAN TAX TRIBUNAL GEN MAR PROPERTIES LLC, Petitioner, v. MTT Docket # 26-001326 CITY OF NOVI, Respondent. PROOF OF SERVICE STATE OF MICHIGAN ) } ss. COUNTY OF OAKLAND) Aaron M. Fales, being duly sworn, deposes and says that on September I$ 2026 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 NOVI 45175 W. 10 MILE ROAD NOVI, MI 48375-3006 ASSESSOR NOVI 45175 W. 10 MILE ROAD NOVI, Mi 48375-3006 AND BY FIRST-CLASS UNITED STATES MAIL: CLERK OAKLAND COUNTY 1200 N. TELEGRAPH ROAD PONTIAC, MI 48341-0413 DIRECTOR OF EQUALIZATION OAKLAND COUNTY 1200 N. TELEGRAPH ROAD PONTIAC, MI 48341-0413 SECRETARY OF SCHOOL BOARD NOVI COMMUNITY SCHOOLS 25345 TAFT ROAD NOVI, Mi 48374-2423 STATE TREASURER MICHIGAN DEPARTMENT OF TREASURY TREASURY BUILDING 430 W. ALLEGAN ST. LANSING, Ml 48922
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STATE OF MICHIGAN GRETCHEN WHITMER DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS MARLON i. BROWN, DPA GOVERNOR LANSING DIRECTOR Gen Mar Properties LLC, Petitioner, MICHIGAN TAX TRIBUNAL v MTT Docket No.: 26-001326 City Of Novi, 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), “[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 Tribunals rules. By: Tribunal Clerk Entered: August 6, 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
GEN MAR PROPERTIES LLC,
Petitioner,
MTT Docket #24- 001328
vs.
Parcel No. 50-22-22-276-009
CITY OF NOVI,
Respondent.
;
PETITION
GEN MAR PROPERTIES LLC (“Petitioner”), through its attorneys, Law Office
of Aaron M. Fales, P.C., says:
1.
Petitioner's principal office address
is PO Box 810, Royal Oak,
MI
48068.
Petitioner
is a party
in interest with respect to property taxes on real
property tax parcel no. 50-22-22-276-009 ("Petitioner's Property"), at 43600 Gen
Mar, Novi, MI 48375.
2.
Respondent, City of Novi, assesses and collects property faxes on
Petitioner's Property.
3.
In 2026, Respondent determined the taxable value of Petitioner's
Property
to
be
$2,570,130 and
assessed
Petitioner's
Property
at
$2,570,130
resulting in a state equalized value of the same amount based on the tenativePage 5
4.
Petitioner's
Property
is
classified
as
Industrial
Real
Property.
Petitioner's Property
is industrial property.
Petitioner believes that Petitioner's
Property was designed to be used for industrial purposes.
5.
This matter involves issues relating to: (a) valuation, (b) assessment,
(c) taxable value, and {d) uniformity.
6.
Af 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
Pefitioner'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
foxable 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 frue cashPage 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 2026 taxable value of Petitioner's Property from $2,570,130 to $1,500,000, and reducing the 2026 assessed and state equalized values of Petitioner's Property from $2,570,130 to $1,500,000, and requiring Respondent fo pay Petitioner the refunds attributable to such reductions, plus interest and costs. Respectiully submitted, LAW OFFICE OF AARON M. FALES, P.C. Attorney for Petitioner PAY 4 Aaron M. Fales (P72864) 330 Hamilton Row, Ste. 350 Birmingham, MI 48009 (248) 767-9840 By: Dated: May 24, 2026