26 - Lapeer POS - 1344.pdf

Lapeer Re Holdings LLC Petitioner Vs. City Of Lapeer Respondent · 26-001344-TT

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STATE OF MICHIGAN 

MICHIGAN TAX TRIBUNAL 

LAPEER RE HOLDINGS LLC, 

Petitioner, 

v. 

MTT Docket # 26-001344 

CITY OF LAPEER, 

Respondent. 

PROOF OF SERVICE 

STATE OF MICHIGAN 

) 

) ss. 

COUNTY OF OAKLAND) 

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

/ N 

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: 

Lapeer 

Assessor 

1500 Morris Rd. 

Lapeer, Mi 48446 

Lapeer 

Clerk 

1500 Morris Rd. 

Lapeer, Mi 48446 

AND BY FIRST CLASS UNITED STATES MAIL: 

Lapeer County Equalization Director 

255 Clay St. 

Lapeer, Ml 48446 

Lapeer County Clerk 

255 Clay St. 

Lapeer, MI 48446 

Lapeer Community Schools 

Secretary of the School Board 

250 Second St. 

Lapeer, MI 48446 

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 |. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

Lapeer RE Holdings LLC, 

Petitioner, 

MICHIGAN TAX TRIBUNAL 

v 

MTT Docket No.: 26-001346 

City Of Lapeer, 

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), “[tlhe 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 10, 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

STATE OF MICHIGAN 

MICHIGAN ADMINISTRATIVE HEARINGS SYSTEM 

MICHIGAN TAX TRIBUNAL 

LAPEER RE HOLDINGS, LLC, 

Petitioner, 

MIT Docket #26- 001344 

Vs. 

Parcel No. L20-94-600-042-00 

CITY OF LAPEER, 

Respondent. 

/ 

PETITION 

LAPEER RE HOLDINGS, LLC (“Petitioner”), through its attorneys, Law Office 

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

1. 

Petitioner's principal office address 

is 30201 Orchard Lake Rd., Ste. 

100, Farmington 

Hills, MI 48334. 

Petitioner 

is a party in interest with respect to 

property taxes on real property tax parcel no. [20-94-600-043-00 ("Petitioner's 

Property"), at 1776 Demille Rd., Lapeer, Ml. 

2. 

Respondent, City of Lapeer assesses and collects property taxes on 

Petitioner's Property. 

3. 

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

Property 

to 

be 

$1,057,193 and 

assessed 

Pefitioner's 

Property 

at 

$1,065,800 

resulting in a state equalized value of the same amount based on the tenative

4. 

Petitioner's 

Property 

is 

classified 

as 

Commercial 

Real 

Property. 

Petitioner's Property is commercial property. 

Petitioner believes that Petitioner's 

Property was designed to 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 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 

equdlized 

value 

and/or 

taxable 

value, 

and 

fhe 

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 $1,057,193 

io 

$575,000, 

and 

reducing 

the 

2026 

assessed 

and 

state 

equalized 

values 

of 

Petitioner's Property from $1,065,800 to $575,000, and requiring Respondent fo 

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 24, 2026

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