26 - BHAM - WT - POS.pdf

Water Tower Properties Of Birmingham Michigan LLC Petitioner Vs. City Of Birmingham Respondent · 26-001360-TT

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STATE OF MICHIGAN 

MICHIGAN TAX TRIBUNAL 

WATER TOWER PROPERTIES OF BIRMINGHAM MICHIGAN LLC, 

Petitioner, 

v. 

MTT Docket # 26-001360 

CITY OF BIRMINGHAM, 

Respondent. 

PROOF OF SERVICE 

STATE OF MICHIGAN 

}) 

) ss. 

COUNTY OF OAKLAND) 

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

202s he served a 

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

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— 

Aaron M. Fales

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AND BY FIRS

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

Water Tower Properties of Birmingham Michigan LLC, 

Petitioner, 

MICHIGAN TAX TRIBUNAL 

v 

MTT Docket No.: 26-001360 

City Of Birmingham, 

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 205.7353, 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 Tribunals 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 fo the 

parties or their attorneys or authorized representatives, 

if any, utilizing either the mailing

STATE OF MICHIGAN 

MICHIGAN ADMINISTRATIVE HEARINGS SYSTEM 

MICHIGAN TAX TRIBUNAL 

WATER TOWER PROPERTIES OF 

BIRMINGHAM MICHIGAN, LLC, 

Petitioner, 

MIT Docket #24- 001360 

Parcel No. 08-19-25-483-031 

Vs. 

CITY OF BIRMINGHAM, 

Respondent. 

; 

PETITION 

WATER TOWER PROPERTIES OF BIRMINGHAM MICHIGAN, LLC (“Petitioner”), 

through its attorneys, Law Office of Aaron M. Fales, P.C., says: 

1. 

Petitioner's principal office address 

is 330 Hamilton Row, Ste. 300, 

Birmingham, MI 48009. 

Petitioner 

is a party in interest with respect to property 

taxes on real property tax parcel no. 08-19-25-483-031 ("Petitioner's Property"), af 

35046 Woodward, Birmingham, Ml, 48009. 

2. 

Respondent, 

City 

of Birmingham assesses and 

collects property 

taxes on Petitioner's Property. 

3. 

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

Property 

to 

be 

$2,296,850 and 

assessed 

Petitioner's 

Property 

at 

$3,881,120 

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 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 

if 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; 

(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 

equalized 

value 

and/or 

taxable 

value, 

and 

the 

mode 

of 

assessment 

adopted 

by 

Respondent, 

discriminate against Petitioner and deny Petitioner 

its constitutional 

rights 

fo 

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 $2,296,850 

to 

$1,500,000, and reducing 

the 2026 assessed and 

state equalized values 

of 

Petitioner's Property from $3,881,120 to $1,500,000, 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 4 

Aaron M. Fales (P72864) 

330 Hamilton Row, Suite 350 

Birmingham, MI 48009 

(248) 767-9840 

By: 

Dated: May 21, 2026

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