255 Peninsula LLC Petitioner V Township Of Peninsula Respondent

Page 1

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

GOVERNOR 

255 Peninsula LLC 

STATE OF MICHIGAN 

LANSING 

Petitioner(s) 

\ 

Township of Peninsula 

RECEIVED 

0CT 22 2026 

MICHIGAN TAX TRIBUNAL 

MARLON I. BROWN, DPA 

DIRECTOR 

, 

MICHIGAN TAX TRIBUNAL 

MTT Docket No, 26-000679 

Respondent(s) 

CHANGE IN CONTACT INFORMATION 

Use this form to report changes in contact information for the purposes of service. This form 

must be completed in every case a change is required. Complete all sections that apply. The 

completed form must be filed with the Tribunal and served on the opposing party or their 

representative. 

A proof of service may be found on the second page. 

1. 

1am [4 a party. 

[_] an attorney or authorized representative for a party. 

2. My new firm: 

Firm Name 

Address 

City 

State 

Zip 

3. My name has changed: 

My current name: 

My former name: 

4. My new or corrected mailing address is: 

Address 

City 

State 

Zip 

5. My new or corrected telephone number is:

Page 2

MTT Docket No. 26-000697 

Page 2 of 2 

PROOF OF SERVICE 

| certify that on this date 

| served a copy of this Change of Contact Information on the opposing 

party or their representative. 

10/15/26 

Sally re Vhaaray 

Date 

Signature

Page 3

[NTT 

poIbOY 30 

Lansing, ml

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Page 1

9) 

Em 

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

255 Peninsula LLC 

, 

MICHIGAN TAX TRIBUNAL 

Petitioner(s) 

v 

MTT Docket No. 26-000679 

Township of Peninsula 

Respondent(s) 

CHANGE IN CONTACT INFORMATION 

Use this form to report changes in contact information for the purposes of service. 

This form 

must be completed in every case a change is required. Complete all sections that apply. The 

completed form must be filed with the Tribunal and served on the opposing party or their 

representative. 

A proof of service may be found on the second page. 

1. 1am [¢ a party. 

[] an attorney or authorized representative for a party. 

2. My new firm: 

Firm Name 

Address 

City 

State 

Zip 

3. My name has changed: 

My current name: 

My former name: 

4. My new or corrected mailing address is: 

Address 

City 

State 

Zip 

5. My new or corrected telephone number is: 

6. My new or corrected e-mail address is: 

assessor@peninsulatownship.com 

Signatéfre 

4 

Sally Murray 

[Print/type name of person signing]

Page 2

MTT Docket No. 26-000697 

Page 2 of 2 

PROOF OF SERVICE 

| certify that on this date 

| served a copy of this Change of Contact Information on the opposing 

party or their representative. 

10/15/26 

Sally nr va 

Date 

Signature 

MICHIGAN TAX TRIBUNAL 

- 611 W. OTTAWA ST., LANSING, MI 48933 

- 517-335-9760 

PO BOX 30232, LANSING, MI 48909 

- Other Carriers: 2407 N. GRAND RIVER AVE., LANSING, MI 48906

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Page 1

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA

DIRECTOR

MICHIGAN TAX TRIBUNAL · 611 W. OTTAWA ST., LANSING, MI 48933 · 517-335-9760

PO BOX 30232, LANSING, MI 48909 · Other Carriers: 2407 N. GRAND RIVER AVE., LANSING, MI 48906

MICHIGAN TAX TRIBUNAL

Docket Number: 26-000679

Is this case currently pending in the Small Claims Division? Yes

Party Filing Document 

Respondent

Files

Document Type: Documentation

Attachment File Name: Change of Contact Information

Fee Information

Filing Fee: $ 0.00

Payment Information

Payment: $ 0.00

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Page 1

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA

DIRECTOR

MICHIGAN TAX TRIBUNAL · 611 W. OTTAWA ST., LANSING, MI 48933 · 517-335-9760

PO BOX 30232, LANSING, MI 48909 · Other Carriers: 2407 N. GRAND RIVER AVE., LANSING, MI 48906

255 Peninsula LLC,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 26-000679

Township Of Peninsula,

Respondent.

NOTICE OF FILING

TAKE NOTICE that a Small Claims answer has been filed and the electronic copy of the 

answer can be reviewed by utilizing the Docket Lookup on the Tribunal’s website. 

Unless Respondent was defaulted, this case is ready to be scheduled for a Small 

Claims hearing and will be scheduled in the normal course of scheduling. You will 

receive a Notice of Hearing from the Tribunal by e-mail if you have identified an email 

address in the petition or other documentation. The Notice of Hearing will inform you of 

the date, time, and location of your hearing (note that your hearing will likely be 

conducted by telephone). Please read the Notice of Hearing as it includes important 

information.

EVIDENCE: Parties are required to submit all evidence to the Tribunal and send a copy 

to the opposing party at least 21 days before the hearing date even if the documents 

had been submitted to the local Board of Review or the Michigan Department of 

Treasury. If the documents are not timely submitted to the Tribunal and served on the 

opposing party, the documents may be excluded. Documents may be filed with the 

Tribunal by mail or through the Tribunal’s e-filing system. Documents may be sent to the 

opposing party by mail or by e-mail, if the parties agree to service by e-mail.

Alternate Dispute Resolution Options

INFORMAL SETTLEMENT CONFERENCE: Parties have the option of handling this 

case through an informal settlement conference. An informal settlement conference 

is a meeting between the parties and/or their representatives to discuss the issues in a 

case in an effort to settle the case. This process may be an alternative to a hearing with 

a judge and may result in the parties’ filing a Joint Stipulation for Entry of Consent 

Judgment. Visit the Tribunal’s ADR webpage for more information.

NOTE: The parties may not request an informal settlement conference to discuss an 

appeal of a principal residence exemption that was denied by either the Michigan 

Department of Treasury or a County. Also, state taxes levied by the Michigan 

Department of Treasury, such as income taxes, are not subject to the informal 

settlement conference process.

Page 2

MTT Docket No. 26-000679

Page 2 of 2

MEDIATION: Parties have the option of handling this case through mediation. 

Mediation is a voluntary process where a mediator facilitates communication between 

the parties, assists in identifying issues, and helps explore solutions to promote a 

mutually acceptable settlement. This process may be an alternative to a hearing with a 

judge and may result in the parties’ filing a Joint Stipulation for Entry of Consent 

Judgment. Visit the Tribunal’s ADR webpage for more information.

If you have any questions, please contact the Tribunal by phone at (517) 335-9760 or 

email taxtrib@michigan.gov.

By: Tribunal Clerk

Entered: 

PROOF OF SERVICE

I 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 

or email addresses on file, as provided by those parties, attorneys, or authorized 

representatives.

By: Tribunal Clerk

Page 3

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA

DIRECTOR

MICHIGAN TAX TRIBUNAL · 611 W. OTTAWA ST., LANSING, MI 48933 · 517-335-9760

PO BOX 30232, LANSING, MI 48909 · Other Carriers: 2407 N. GRAND RIVER AVE., LANSING, MI 48906

255 Peninsula LLC,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 26-000679

Township Of Peninsula,

Respondent.

NOTICE OF FILING

TAKE NOTICE that a Small Claims answer has been filed and the electronic copy of the 

answer can be reviewed by utilizing the Docket Lookup on the Tribunal’s website. 

Unless Respondent was defaulted, this case is ready to be scheduled for a Small 

Claims hearing and will be scheduled in the normal course of scheduling. You will 

receive a Notice of Hearing from the Tribunal by e-mail if you have identified an email 

address in the petition or other documentation. The Notice of Hearing will inform you of 

the date, time, and location of your

Page 4

MTT

Page 5

STAT

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Page 1

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON 

|. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

255 Peninsula LLC 

, 

MICHIGAN TAX TRIBUNAL 

Petitioner(s) 

v 

MTT Docket No. 26 000679 

Peninsula Township 

Respondent(s) 

PROOF OF SERVICE 

Sally Murray 

states that on 7/7/26 

he/she 

[Name of person serving/mailing petition] 

[date of service] 

served a copy of the Answer 

relative to the above-captioned matter upon: 

[Provide name and address of the party/people being served] 

afaleslaw@gmail.com 

Selly Murray 

[Signature of person who 

is serving/mailing copy] 

Sally Murray 

[Print/type name of person serving/mailing copy] 

MICHIGAN TAX TRIBUNAL 

- 611 W. OTTAWA ST., LANSING, MI 48933 

- 517-335-9760 

PO BOX 30232, LANSING, MI 48909 

- Other Carriers: 2407 N. GRAND RIVER AVE., LANSING, MI 48906

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Page 1

Michigan Department of Treasury 

618 (Rev. 12-25) 

Petition to Board of Review 

L-4035 

This form 1s issued under the authority of P.A. 206 of 1893, as:amended. Filing is voluntary; however, you may not appeal to the Michigan Tax Tribunal unless you first protest 

to the Board of Review, except when the property is classified as commercial real, industrial real; or developmental real. You may not appeal property classification to the State 

Tax Commission unless you firs! prolest lo the Board of Review. 

TO BE COMPLETED BY OWNER OR OWNER’S AGENT 

Owner's Name (Please Print or Type) 

Petitioner's Name (If Other than Owner. Please Print or Type) 

255 Peninsula LLC 

Aaron Fales 

Township or City 

County 

Year of Appeal 

Peninsula 

Grand Traverse 

2026 

The undersigned protests the assessed value and/or the tentative taxable value and/or the property classification and/or the qualified 

agricultural property exemption of the following described property: 

Property Identified (Parcel code required. Property address and legal description optional.) 

11-325-024-55 - 265 Peninsula Ridge Dr. 

OO Qualified Agricultural 

Property Exemption 

Tentative 

Taxable Value 

O Taxable Status 

[l Classification 

(exemption) 

Protested Item: 

|_| Assessed Value 

1, PROTEST OF ASSESSMENT 

Complete this section for a protest of assessed value, including assessed valué changes associated with exempt status and denied or late filed 

personal property forms. 

Assessed Value 

Owner's Estimate of True Cash Value (Market Value) 

$300,000 

$365.000 

2. PROTEST OF TAXABLE VALUE 

Teas 

Complete this section fora protest of Taxable Value. 

Reason: 

O Value of Losses 

O Value of Additions 

J Poverty Exemption 

Od Uncapping % 

3. PROTEST OF CLASSIFICATION 

AL 

Complete this section for a request lo change the classification. The Board of Review must make their decision regarding classification in accordance 

with Section 211.34c of the Michigan Compiled Laws. The Board of Review shall not be influenced by the effect that a particular classification has on 

that property's status as a homeowner's principal residence or qualified agricultural property.) 

Classification of property on this year’s assessment roll 

Classification should be (check one of the following): 

[7] utility (Personal Property Only) 

O Agricultural 

ll Commercial 

["] industrial 

O Residential 

] Timber Cutover 

0 Developmental 

4, PROTEST OF EXEMPTION FOR QUALIFIED AGRICULTURAL PROPERTY 

If the assessor has denied or changed the percentage of the exemption from 

ty. the owner may appeal this action to the March 

the 18 mills of local school operating tax for qualified agricultural proper- 

Board of Review. THE BOARD OF REVIEW HAS NO AUTHORITY TO CONSIDER ORACT UPON 

THE EXEMPTION FROM THE 18 SCHOOL OPERATING MILLS FOR HOMEOWNER'S PRINCIPAL RESIDENCE PROPERTIES) 

Percent qualified agricultural exemption granted by assessor (Enter 0 if exemption 

denied) 

Percent qualified agricultural exemption requested by owner (Enter 100 if full 

exemption requested) 

REASON FOR PROTEST 

State reason(s) for protest of assessed value and/or the tentative taxable Value andlor taxable status and/or classification and/or qualified agricultural property exemption 

1 

Purchased the property for $365,000 in 2024. No improvements have been done. The Purchase price is the best 

evidence of Market value. 

CERTIFICATION 

3 

Signature 

h 

a 

g 

Dale 

Phone Number 

re 

= i AP 

| 

ee 

i 

BS 

J 

March 4, 2026 

(248) 767-9840 

fa 

3 

mmm 

Tomer. 

- 

—s 

era 

- 

Address 

AMF Law - 330 Hamilton Row, Suite 350, Birmingham, MI 48009

Page 2

Michigan Department of Treasury 

~ Form 618, Page 2 

FOR BOARD OF REVIEW USE ONLY 

INSTRUCTIONS: Incorporate a copy of this form and the assigned number in the Board of Review minutes. 

Petition Number 

Parcel Code 

42 

11-325-024-55 

1. ASSESSED VALUE 

Disposition by Board of “ he Board of Review must state the reason for its action below. 

Denied 

Assessed Value Changed From: 

| 

306,300 

fro: 

| 

291,200.00 

| 

Z 

Record of Vote - Board or three member committge 

of board 

i 

ap. 

. 

YES 

a 

: 

YE! 

Chairperson: Alves 

[J no op 

IL 

Member: = 

O no 

{AZ 

Member 

O 

ves 

[no 

Reason for Board Attion: 

AV/TV 

FROM 306,300/306,300 

TO 2 SP/OCV= 

365K 

5/23/24. 

241,200] 24, 230 Gp 

If you disagree with the decision of the Board of Review regarding tentative assessed value, you may appeal that decision by filing a petition with the Michigan Tax Tribunal at 

P.0.Box 30232, Lansing, Mi. 48909. Commercial Real, Industrial Real, Developmental Real, Commercial Personal, Industrial Personal and Utility

Page 3

’

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Page 1

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA

DIRECTOR

MICHIGAN TAX TRIBUNAL · 611 W. OTTAWA ST., LANSING, MI 48933 · 517-335-9760

PO BOX 30232, LANSING, MI 48909 · Other Carriers: 2407 N. GRAND RIVER AVE., LANSING, MI 48906

MICHIGAN TAX TRIBUNAL

Docket Number: 26-000679

Is this case currently pending in the Small Claims Division? Yes

Party Filing Document 

Respondent

Files

Document Type: Amended Answer

Attachment File Name: MBOR petition 325-024-55

Document Type: Proof of Service: Misc Documents

Attachment File Name: Proof of service

Fee Information

Filing Fee: $ 0.00

Payment Information

Payment: $ 0.00

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Page 1

04/08/2026 

12:25 

PM 

2026 BOARD OF REVIEW DECISION 

FROM 

PENINSULA TWP ASSESSOR 

SALLY MURRAY, MAAO 

13235 CENTER ROAD 

TRAVERSE CITY MI 49686 

NAME AND ADDRESS OF OWNER OR PERSON NAMED ON ASSESSMENT ROLL: 

PROPERTY IDENTIFICATION: (Parcel Code required. Property address 

and legal description optional.): 

2811-325-024-55 

255 PENINSULA RIDGH 

PARCEL "A" (INCLUDES TRANSFER PARCEL): PART OF 

255 PENINSULA LLC 

755 PENINSULA RIDGE DR 

GOVERNMENT LOT 2, SECTION 25, TOWN 28 NORTH, 

RANGE 11 WEST, PENINSULA TOWNSHIP, GRAND 

TRAVERSE CITY MI 49686 

TRAVERSE COUNTY, MICHIGAN BEING MORE FULLY 

DESCRIBED AS FOLLOWS: COMMENCING AT THE EAST 

QUARTER CORNER OF SAID SECTION 25; THENCE N89° 12 

13"W 1324.17 ALONG THE EAST-WEST QUARTER LINE OF 

SECTION 25 TO THE SOUTHEAST CORNER OF 

GOVERNMENT LOT 2; THENCE N00° 03' 15"E, 884.05 FEET 

ALONG THE EAST LINE OF GOVERNMENT LOT 2; THENCE 

N88° 24' 08"W, 434.59 FEET TO THE POINT OF BEGINNING; 

THENCE 828° 36' 51"W, 48.30 FEET; THENCE N88° 29' 18"W, 

287.89 FEET; THENCE N12° 28' 40"E, 145.72 FEET; THENCE 

S88°25' 26"E, 333.19 FEET; THENCE S28° 36' 51"W, 111.98 

FEET TO THE POINT OF BEGINNING. SPLIT/COMB. ON 

07/22/2024 COMPLETED BY SALLY MURRAY: LDA # 351 

PARENT PARCEL(S): 11-325-017-00, 11-325-024-00 CHILD 

PARCEL(S): 11-325-017-55, 11-325-024-55 ASSESSOR 

DETAIL: A 0.29 AC P/O 325-017-00 TO GO TO 325-024-00 325- 

017-00 RE-ID'D ==> 325-017-55 325-024-00 RE'ID'D ==> 325- 

024-55 LDA 351 RECORDED AT 2024R-05332 -------nmnnmmmmnmean 

'HIS PROPERTY IS CLASSIFIED A¢ 

401 

(RESIDENTIAL-IMPROVED) 

Thank you for attending this years March Board of Review. The Board has reviewed the information you supplied and the data necessary 

to compute your assessment and taxable value. 

The Board has completed their review of parcel number 2811-325-024-55 

They have made the following determination based on the information you supplied. 

Board of Review Comments: 

AV/TV FROM 306,300/306,300 TO 291,200/291,200 SP/OCV= 365K 5/23/24. USED STRAIGHT LINE DEPRECIATION 

[2026 ORIGINAL ASSESSED VALUE 

306,300 

| 

[2026 "BOARD OF REVIEW" ASSESSED VALUE 

291,200 

| 

(If the above amounts are the same, no revisions have occured) 

2026 

ORIGINAL TAXABLE VALUE 

306,300 

2026 

"BOARD OF REVIEW" TAXABLE VALUE 

291,200 

2026 

PRINCIPAL RESIDENCE EXEMPTION/QUALIFIED AG 

0.0000 

Please feel free to contact the assessor at the address listed above or call if you have any questions. 

“Effective March 1, 2013, the Tribunal is no longer able to accept Small Claims letter appeals. Rather, you are required to file a petition to 

initiate a new Small Claims appeal. Petition forms are available on this website.”

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Page 1

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA 

DIRECTOR

PROPERTY TAX APPEAL ANSWER FORM

VALUATION / UNCAPPING APPEAL

MTT DOCKET NO. 26-000679

 

Respondent’s Contact Information:

Filer Type:

Local Unit of Government

Local Unit of Government:

Township Of Peninsula (GRAND TRAVERSE)

First Name

M.I.

Last Name

Mailing Address (No., Street, P.O. Box or Rural Route)

City or Town

State

ZIP Code

Telephone Number

E-mail Address

 

Respondent’s Attorney/Authorized Representative’s Contact Information, if any:

First Name

Sally

M.I. 

A

Last Name

Murray

Firm Name (if any)

peninsula township

Address (No., Street, P.O. Box or Rural Route)

13235 Center Rd

City or Town

Traverse City

State

Michigan

ZIP Code

49686

Telephone Number

2312237313

E-mail Address

assessor@peninsulatownship.com

 

 

Subject Property Information:

Are the parcels listed by Petitioner contiguous or adjoining? If no, list all parcels that are adjoining in separate groupings.

 *If necessary, attach a separate sheet.

N/A 

Does the subject property have a principal residence exemption of 50% or more?

No

Page 2

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA 

DIRECTOR

Please Explain Your Answer to this Appeal:

Petitioner offers no reasoning for a contention of value, other than the purchase price. Note: The subject parcel was not on the MLS/open market. According to 

the General Property Tax Act, Section 211.27(6), "Except as otherwise provided in subsection (7), the purchase price paid in a transfer of property is not the 

presumptive true cash value of the property transferred. In determining the true cash value, an assessor shall assess that property using the same valuation 

method used to value all other property of that same classification in the assessing jurisdiction."

 

Jurisdictional Issues:

IF PETITIONER IS APPEALING THE TRUE CASH AND/OR TAXABLE VALUES:

Did Petitioner protest the assessment at a Board of Review?

Yes

If Yes, check which Board of Review Petitioner attended:

March

If No, was the Notice of Assessment properly sent to Petitioner prior to the March Board of Review? 

*Submit a copy of the Notice of Assessment with the Answer.

If the July or December Board of Review revised the assessment(s) at issue, did it have authority? 

If yes, please cite the Board’s authority?

Was the assessment(s) at issue established as the result of a clerical error or mutual mistake of fact?

No

If yes, please explain

Is Petitioner appealing from a State Tax Commission Order?

No

If yes, when was it issued?

IF PETITIONER IS APPEALING THE UNCAPPING OF TAXABLE VALUE:

When was the Notice of Uncapping issued?

Under what statutory section was the taxable value uncapped?

Page 3

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA 

DIRECTOR

 

 

Valuation Information:

Parcel Identification Number:

28-11-325-024-55

Classification of Property: Real (check one)

 Residential (check one)

Current Assessed Value as established by the Board of Review:

291200

Current Taxable Value as established by the Board of Review:

291200

What do you believe is the fair market value?

582400

What do you believe is the taxable value?

291200

 

Electronic Signature *Typing your name below will serve as your signature

Respondent’s Signature: 

/s/ Sally Murray

Attorney or Authorized Agent’s Signature:

/s/

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Page 1

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

ORLENE HAWKS

DIRECTOR

PROPERTY TAX APPEAL PETITION FORM

VALUATION / EXEMPTION / CLASSIFICATION APPEAL

MOAHR DOCKET NO. 

Do not use this form to appeal Principal Residence Exemption, Qualified Agricultural Exemption, Special Assessment, or Non-Property tax 

disputes.

Pursuant to Michigan Tax Tribunal Rule (TTR) 277(3), you MUST submit a copy of the notice giving rise to the appeal (e.g. Board of Review 

Decision or Notice of Uncapping) with this Small Claims Petition, if applicable. If you do not submit this document, you may be held in default.

Section 1: Petitioner’s Contact Information

Filer Type: Organization 

First Name

M.I.

Last Name/Company Name

255 Peninsula LLC

Mailing Address (No., Street, P.O. Box or Rural Route)

255 Peninsula Ridge Dr.

City or Town

Traverse City

State

Michigan

ZIP Code

49686

Telephone Number

2487679840

Fax Number

E-mail Address

afaleslaw@gmail.com

Section 2: Petitioner’s Attorney/Authorized Representative’s Contact Information

First Name

Aaron

M.I.

M

Last Name

Fales

Firm Name (if any)

Law Office of Aaron M. Fales, P.C.

Address (No., Street, P.O. Box or Rural Route)

330 Hamilton Row, Ste. 350

City or Town

Birmingham

State

Michigan

ZIP Code

48009

Telephone Number

248-767-9840

Fax Number

E-mail Address 

afaleslaw@gmail.com

Section 3: Subject Property Information

How many parcels are you appealing?

1

If you are appealing more than one parcel, are they contiguous or adjoining? 

 *If no, you must file separate appeals for each non-contiguous or non-adjoining parcel.

Property Address (No., Street, City, ST, ZIP) [If multiple, list first property’s address]

Page 2

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

ORLENE HAWKS

DIRECTOR

Michigan

Taxing Authority (City or Township)

Township Of Peninsula (GRAND TRAVERSE)

County 

Grand Traverse

Section 4: Issues Being Appealed (check all that apply)

True Cash and Taxable Value

 

Section 5: Explain the Reason for this Appeal

Assessment is in excess of 50% of FMV and therefore is unlawful.

Section 6: Jurisdictional Issues

Year(s) you are appealing:

2026

Did you protest the assessment at a Board of Review (BOR)? Yes

If Yes, check which BOR you attended AND upload the BOR decision: March

If No, check the applicable reason(s):

Did you request a Poverty Exemption at the BOR? 

If Yes, check which BOR considered your application AND upload the BOR decision: 

 March  July  December

If No, explain why:

Section 7: Valuation Information *Use the multiple parcel form for additional, contiguous parcels.

Parcel Identification Number: 2811-325-024-55

Classification of Property:

Real

Residential

Page 3

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

ORLENE HAWKS

DIRECTOR

Current Assessed Value (also known as State Equalized Value) as established by the BOR:

291200

Current Taxable Value as established by the BOR:

291200

What do you believe is the fair market value (also known as True Cash Value)?

365000 

Multiply the True Cash Value by .5 and enter here. This is your contention of Assessed Value (also known as State Equalized Value).

182500

If you believe the Taxable Value differs from your contention of Assessed Value, enter your contention of Taxable Value.

Section 8: Classification Information *Only the MI Dep’t of Treasury may appeal this issue to the Tribunal*

Parcel Identification Number:

 K-11-24-180-001

Current Classification of Property as established by Board of Review:

What do you believe is the property’s classification?

If improved property, how is the property currently being used?

If improved property, for what use was the property designed?

Fee Information

Does the subject property have a Principal Residence Exemption of at least 50% as of the date of the filing of this petition?

No

Are you appealing ONLY the denial of a Poverty Exemption?

No

If you answered yes to either or both of these questions, you are not required to pay any filing fees.

The filing fee is based on the greater of the State Equalized Value or Taxable Value in contention. If you are appealing more than one parcel, the parcel with the 

highest State Equalized Value or Taxable Value in contention will be used to determine your filing fee, plus $25.00 will be added for each additional parcel being 

appealed, not to exceed a total filing fee of $1,000.

If your property is residential property (see MCL 205.762) and

the State Equalized Value or Taxable Value in contention is: Filing Fee is:

$100,000.00 and under

Page 4

STATE OF

These are text excerpts, not the complete document. Text recognition and reading order can contain errors. Check the PDF for complete wording, formatting, and context.

Page 1

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA

DIRECTOR

MICHIGAN TAX TRIBUNAL · 611 W. OTTAWA ST., LANSING, MI 48933 · 517-335-9760

PO BOX 30232, LANSING, MI 48909 · Other Carriers: 2407 N. GRAND RIVER AVE., LANSING, MI 48906

255 Peninsula LLC,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 26-000679

Township Of Peninsula,

Respondent.

NOTICE OF DOCKET NUMBER

TAKE NOTICE that a Small Claims petition has been filed and the above-noted docket 

number has been assigned to that petition. The assignment of the docket number does 

not mean that the Tribunal has authority over the petition or that the petition complies 

with the Tribunal’s rules. The docket number needs to be included on all documents 

submitted in this case.

Respondent shall file an answer to the petition within 28 days of the issuance of a 

copy of this Notice to Respondent. Tribunal answer forms are available on our 

website at www.michigan.gov/taxtrib. Respondents must utilize the appropriate answer 

form. Failure to file the answer within the 28-day time frame may result in the 

placement of Respondent in default, as provided by TTR 281. Further, an electronic 

copy of the petition can be reviewed by utilizing the Docket Lookup Search on the 

Tribunal’s website.

By: Tribunal Clerk

Entered: July 7, 2026

PROOF OF SERVICE

I 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 

or email addresses on file, as provided by those parties, attorneys, or authorized 

representatives.

By: Tribunal Clerk

Page 2

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA

DIRECTOR

MICHIGAN TAX TRIBUNAL · 611 W. OTTAWA ST., LANSING, MI 48933 · 517-335-9760

PO BOX 30232, LANSING, MI 48909 · Other Carriers: 2407 N. GRAND RIVER AVE., LANSING, MI 48906

255 Peninsula LLC,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 26-000679

Township Of Peninsula,

Respondent.

NOTICE OF DOCKET NUMBER

TAKE NOTICE that a Small Claims petition has been filed and the above-noted docket 

number has been assigned to that petition. The assignment of the docket number does 

not mean that the Tribunal has authority over the petition or that the petition complies 

with the Tribunal’s rules. The docket number needs to be included on all documents 

submitted in this case.

Respondent shall file an answer to the petition within 28 days of the issuance of a 

copy of this Notice to Respondent. Tribunal answer forms are available on our 

website at www.michigan.gov/taxtrib. Respondents must utilize the appropriate answer 

form. Failure to file the answer within the 28-day time frame may result in the 

placement of Respondent in default, as provided by TTR 281. Further, an electronic 

copy of the petition can be reviewed by utilizing the Docket Lookup Search on the 

Tribunal’s website.

By: Tribunal Clerk

Entered: July 7, 2026

PROOF OF SERVICE

I 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 

or email addresses on file, as provided by those parties, attorneys, or authorized 

representatives.

By: Tribunal Clerk

These are text excerpts, not the complete document. Text recognition and reading order can contain errors. Check the PDF for complete wording, formatting, and context.

Page 1

04/08/2026 12:25 PM

BOARD OF REVIEW DECISION

TRAVERSE CITY MI 49686

13235 CENTER ROAD

SALLY MURRAY, MAAO

PENINSULA TWP ASSESSOR

“Effective March 1, 2013, the Tribunal is no longer able to accept Small Claims letter appeals. Rather, you are required to file a petition to

initiate a new Small Claims appeal. Petition forms are available on this website.”

Please feel free to contact the assessor at the address listed above or call if you have any questions.

PRINCIPAL RESIDENCE EXEMPTION/QUALIFIED AG 

2026

0.0000

2026

291,200

"BOARD OF REVIEW" TAXABLE VALUE 

306,300

2026 ORIGINAL TAXABLE VALUE 

(If the above amounts are the same, no revisions have occured)

"BOARD OF REVIEW" ASSESSED VALUE 

2026

291,200

306,300

2026 ORIGINAL ASSESSED VALUE

AV/TV FROM 306,300/306,300 TO 291,200/291,200 SP/OCV= 365K 5/23/24. USED STRAIGHT LINE DEPRECIATION

Board of Review Comments:

They have made the following determination based on the information you supplied.

2811-325-024-55

The Board has completed their review of parcel number

Thank you for attending this years March Board of Review. The Board has reviewed the information you supplied and the data necessary

to compute your assessment and taxable value.

401 (RESIDENTIAL-IMPROVED)

THIS PROPERTY IS CLASSIFIED AS

TRAVERSE CITY MI 49686

255 PENINSULA RIDGE DR

255 PENINSULA LLC

PARCEL "A" (INCLUDES TRANSFER PARCEL): PART OF

GOVERNMENT LOT 2, SECTION 25, TOWN 28 NORTH,

RANGE 11 WEST, PENINSULA TOWNSHIP, GRAND

TRAVERSE COUNTY, MICHIGAN BEING MORE FULLY

DESCRIBED AS FOLLOWS: COMMENCING AT THE EAST

QUARTER CORNER OF SAID SECTION 25; THENCE N89° 12'

13"W 1324.17 ALONG THE EAST-WEST QUARTER LINE OF

SECTION 25 TO THE SOUTHEAST CORNER OF

GOVERNMENT LOT 2; THENCE N00° 03' 15"E, 884.05 FEET

ALONG THE EAST LINE OF GOVERNMENT LOT 2; THENCE

N88° 24' 08"W, 434.59 FEET TO THE POINT OF BEGINNING;

THENCE S28° 36' 51"W, 48.30 FEET; THENCE N88° 29' 18"W,

287.89 FEET; THENCE N12° 28' 40"E, 145.72 FEET; THENCE

S88° 25' 26"E, 333.19 FEET; THENCE S28° 36' 51"W, 111.98

FEET TO THE POINT OF BEGINNING. SPLIT/COMB. ON

07/22/2024 COMPLETED BY SALLY MURRAY: LDA # 351

PARENT PARCEL(S): 11-325-017-00, 11-325-024-00 CHILD

PARCEL(S): 11-325-017-55, 11-325-024-55 ASSESSOR

DETAIL: A 0.29 AC P/O 325-017-00 TO GO TO 325-024-00 325-

017-00 RE-ID'D ==> 325-017-55 325-024-00 RE'ID'D ==> 325-

024-55 LDA 351 RECORDED AT 2024R-05332 ---------------------

-----------------------------

255 PENINSULA RIDGE

2811-325-024-55

PROPERTY IDENTIFICATION: (Parcel Code required. Property address

and legal description optional.):

NAME AND ADDRESS OF OWNER OR PERSON NAMED ON ASSESSMENT ROLL:

FROM

2026

Page 2

http://www.michigan.gov/taxtrib/0,4677,7-187-38254---,00.html

These are text excerpts, not the complete document. Text recognition and reading order can contain errors. Check the PDF for complete wording, formatting, and context.

Page 1

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

ORLENE HAWKS

DIRECTOR

PROPERTY TAX APPEAL PETITION FORM

VALUATION / EXEMPTION / CLASSIFICATION APPEAL

MOAHR DOCKET NO. 

Do not use this form to appeal Principal Residence Exemption, Qualified Agricultural Exemption, Special Assessment, or Non-Property tax 

disputes.

Pursuant to Michigan Tax Tribunal Rule (TTR) 277(3), you MUST submit a copy of the notice giving rise to the appeal (e.g. Board of Review 

Decision or Notice of Uncapping) with this Small Claims Petition, if applicable. If you do not submit this document, you may be held in default.

Section 1: Petitioner’s Contact Information

Filer Type: Organization 

First Name

M.I.

Last Name/Company Name

255 Peninsula LLC

Mailing Address (No., Street, P.O. Box or Rural Route)

255 Peninsula Ridge Dr.

City or Town

Traverse City

State

Michigan

ZIP Code

49686

Telephone Number

2487679840

Fax Number

E-mail Address

afaleslaw@gmail.com

Section 2: Petitioner’s Attorney/Authorized Representative’s Contact Information

First Name

Aaron

M.I.

M

Last Name

Fales

Firm Name (if any)

Law Office of Aaron M. Fales, P.C.

Address (No., Street, P.O. Box or Rural Route)

330 Hamilton Row, Ste. 350

City or Town

Birmingham

State

Michigan

ZIP Code

48009

Telephone Number

248-767-9840

Fax Number

E-mail Address 

afaleslaw@gmail.com

Section 3: Subject Property Information

How many parcels are you appealing?

1

If you are appealing more than one parcel, are they contiguous or adjoining? 

 *If no, you must file separate appeals for each non-contiguous or non-adjoining parcel.

Property Address (No., Street, City, ST, ZIP) [If multiple, list first property’s address]

Page 2

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

ORLENE HAWKS

DIRECTOR

Michigan

Taxing Authority (City or Township)

Township Of Peninsula (GRAND TRAVERSE)

County 

Grand Traverse

Section 4: Issues Being Appealed (check all that apply)

True Cash and Taxable Value

 

Section 5: Explain the Reason for this Appeal

Assessment is in excess of 50% of FMV and therefore is unlawful.

Section 6: Jurisdictional Issues

Year(s) you are appealing:

2026

Did you protest the assessment at a Board of Review (BOR)? Yes

If Yes, check which BOR you attended AND upload the BOR decision: March

If No, check the applicable reason(s):

Did you request a Poverty Exemption at the BOR? 

If Yes, check which BOR considered your application AND upload the BOR decision: 

 March  July  December

If No, explain why:

Section 7: Valuation Information *Use the multiple parcel form for additional, contiguous parcels.

Parcel Identification Number: 2811-325-024-55

Classification of Property:

Real

Residential

Page 3

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

ORLENE HAWKS

DIRECTOR

Current Assessed Value (also known as State Equalized Value) as established by the BOR:

291200

Current Taxable Value as established by the BOR:

291200

What do you believe is the fair market value (also known as True Cash Value)?

365000 

Multiply the True Cash Value by .5 and enter here. This is your contention of Assessed Value (also known as State Equalized Value).

182500

If you believe the Taxable Value differs from your contention of Assessed Value, enter your contention of Taxable Value.

Section 8: Classification Information *Only the MI Dep’t of Treasury may appeal this issue to the Tribunal*

Parcel Identification Number:

 K-11-24-180-001

Current Classification of Property as established by Board of Review:

What do you believe is the property’s classification?

If improved property, how is the property currently being used?

If improved property, for what use was the property designed?

Fee Information

Does the subject property have a Principal Residence Exemption of at least 50% as of the date of the filing of this petition?

No

Are you appealing ONLY the denial of a Poverty Exemption?

No

If you answered yes to either or both of these questions, you are not required to pay any filing fees.

The filing fee is based on the greater of the State Equalized Value or Taxable Value in contention. If you are appealing more than one parcel, the parcel with the 

highest State Equalized Value or Taxable Value in contention will be used to determine your filing fee, plus $25.00 will be added for each additional parcel being 

appealed, not to exceed a total filing fee of $1,000.

If your property is residential property (see MCL 205.762) and

the State Equalized Value or Taxable Value in contention is: Filing Fee is:

$100,000.00 and under

Page 4

STATE OF

These are text excerpts, not the complete document. Text recognition and reading order can contain errors. Check the PDF for complete wording, formatting, and context.