Cass POS.pdf

Cass Parking Garage LLC Petitioner Vs. City Of Detroit Respondent · 26-001218-TT

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CASS PARKING GARAGE LLC, 

Petitioner, 

CITY OF DETROIT, 

Respondent. 

STATE OF MICHIGAN 

) 

) ss. 

COUNTY OF OAKLAND) 

STATE OF MICHIGAN 

MICHIGAN TAX TRIBUNAL 

PROOF OF SERVICE 

MTT Docket # 26-001218 

Aaron M. Fales, being duly sworn, deposes and says that on August b 

, 2026 he served a copy 

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

Aaron M. Fales

BY CERTIFIED UNITED STATES MAIL, RETURN RECEIPT REQUESTED: 

CLERK 

DETROIT 

804 CAYMC, 2 WOODWARD AVENUE 

DETROIT, MI 48226 

ASSESSOR 

DETROT 

804 CAYMC, 2 WOODWARD AVENUE 

DETROIT, Mi 48226 

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 48224 

SECRETARY OF SCHOOL BOARD 

DETROIT PUBLIC SCHOOLS 

732) 2ND AVENUE, 14TH FLOOR 

DETROIT, Mi 48202-4050 

STATE TREASURER 

MICHIGAN DEPARTMENT OF TREASURY 

: 

TREASURY BUILDING 

430 W. ALLEGAN ST. 

LANSING, MI 48922

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

Cass Parking Garage LLC, 

Petitioner, 

MICHIGAN TAX TRIBUNAL 

v 

MTT Docket No.: 26-001218 

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: July 29, 2026 

PROOF OF SERVICE 

| certify that a copy of the foregoing was sent on the entry date indicated above to the

STATE OF MICHIGAN 

MICHIGAN ADMINISTRATIVE HEARINGS SYSTEM 

MICHIGAN TAX TRIBUNAL 

CASS PARKING GARAGE LLC, 

Petitioner, 

MTT Docket # 

26001218 

vs. 

Parcel No. 02000201-2 

CITY OF DETROIT, 

Respondent. 

PETITION 

CASS PARKING GARAGE 

LLC 

("Petitioner"), through 

its attorneys, Law 

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

1. 

Petitioner's principal office address 

is 607 Shelby, Detroit, MI 48226. 

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

parcel nos. 02000201-2 ("Petitioner's Property"), at 1009 Cass, Detroit, Ml, 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 

# 

02000201-2 

to 

be 

$946,800 and 

assessed 

Petitioner's 

Property 

at 

$946,800 resulting in a state equalized value of the same amount based on the

4. 

Petitioner's 

Property 

is 

classified 

as 

Commercial 

Real 

Property. 

Petitioner's Property is commercial property. 

Petitioner believes that Petitioner's 

Property was designed fo be used as a 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 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; 

(b}) 

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 

toxable 

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 # 02000201-2 

from $946,800 to $500,000 and reducing the 2026 assessed and state equalized 

values of Petitioner's Property from $946,800 to $500,000 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 

Py Yd 

Aaron M. Fales {P72864) 

330 Hamilton Row, Ste 350 

Birmingham, MI 48009 

(248) 767-9840 

By: 

Dated: May 21, 2026

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