Record Finder / 26-001171-TT
Michigan
26674 Liberal LLC Petitioner V City Of Center Line Respondent
- Petitioner
- 26674 Liberal LLC
- Respondent
- City Of Center Line
Case overview
- Docket number
- 26-001171-TT
- Status
- Answer Due
- CaseType
- SC Property
- Division
- Small Claims Division
- County
- Macomb
- Judge
- No judge assigned
Docket history
| Line # | Subject | Filer | Line Ref | Enter Date/Post Mark | Fee | Related Item |
|---|---|---|---|---|---|---|
| 3 | Petition has been verified | PET | 1 | 08/26/2026 | Not recorded | Download |
| Not recorded | Not recorded | Not recorded | Not recorded | Not recorded | Not recorded | Download |
| 2 | Notice of Docket Number SC | Not recorded | Not recorded | 08/26/2026 | Not recorded | Download |
| 1 | A petition was received. | PET | Not recorded | 05/20/2026 | $250.00 | Download |
| Not recorded | Not recorded | Not recorded | Not recorded | Not recorded | Not recorded | Download |
Documents
2026 Petition -Liberal - Centerline.pdfRead complete document text →
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Page 1
STATE OF MICHIGAN
MICHIGAN ADMINISTRATIVE HEARINGS SYSTEM
MICHIGAN TAX TRIBUNAL
26674 LIBERAL, LLC,
Petitioner,
vs.
CITY OF CENTER LINE,
Respondent.
/
MTT Docket #26-00
Parcel No. 5001-13-21-202-010
PETITION
26674 LIBERAL, LLC (“Petitioner”), through its attorneys, Law Office of
Aaron M. Fales, P.C., says:
1.
Petitioner's principal office address is 1300 Broadway, Detroit, MI
48226. Petitioner is a party in interest with respect to property taxes on real
property tax parcel no(s). 5001-13-21-202-010 ("Petitioner's Property"), at 26674
Liberal, Center Line, MI 48015..
2.
Respondent, City of Center Line assesses and collects property
taxes on Petitioner's Property.
3.
In 2026, Respondent determined the taxable value of Petitioner's
Parcel to be $298,700 and assessed Petitioner's Property at $298,700 resulting in a
state equalized value of the same amount based on the tenative equalization
factor.Page 2
4. Petitioner's Property is classified as Commercial Real Property. Petitioner's Property is a commercial property. Petitioner believes that Petitioner's Property was designed to be used for 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 value of that portion of Petitioner's Property that is taxable under Michigan law, and are based upon the application of wrong principles; and,
Page 3
(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 from $298,700 to $198,800, and reducing the 2026 assessed and state equalized values of Petitioner's Property from $298,700 to $198,800, and requiring Respondent to pay Petitioner the refunds attributable to such reductions, plus interest and costs. Dated: May 20, 2026 Respectfully submitted, LAW OFFICE OF AARON M. FALES, P.C. Attorney for Petitioner By: _________________________ Aaron M. Fales (P72864) 330 Hamilton Row, Ste 350 Birmingham, MI 48009 (248) 767-9840
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scpetition_valuation.pdfRead complete document text →
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Page 1
STATE OF MICHIGAN GRETCHEN WHITMER GOVERNOR DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS LANSING MARLON I. BROWN, DPA DIRECTOR 1 of 3 PROPERTY TAX APPEAL PETITION FORM VALUATION / UNCAPPING APPEAL MTT DOCKET NO. Petitioner’s Contact Information: Filer Type: Organization Local Unit of Government: First Name M.I. Last Name 26674 Liberal LLC Mailing Address (No., Street, P.O. Box or Rural Route) 1300 Broadway City or Town Detroit State Michigan ZIP Code 48226 Telephone Number 2487679840 E-mail Address afaleslaw@gmail.com Petitioner’s Attorney/Authorized Representative’s Contact Information, if any: First Name Aaron M.I. 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 Suite 350 City or Town Birmingham State Michigan ZIP Code 48009 Telephone Number 248-767-9840 E-mail Address afaleslaw@gmail.com 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 parcel N/A Property Address (No., Street) 26674 Liberal
Page 2
STATE OF MICHIGAN GRETCHEN WHITMER GOVERNOR DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS LANSING MARLON I. BROWN, DPA DIRECTOR 2 of 3 City or Town Center Line County Wayne State Michigan ZIP Code 48015 Taxing Authority (City or Township) City Of Center Line (MACOMB) Check which of the following you are appealing: (check all that apply) True Cash and Taxable Values Please Explain the Reason for this Appeal: 2026 Values are in excess of 50% of FMV and are therefore unlawful Jurisdictional Issues: Did you protest the assessment at a Board of Review? No If Yes, check which Board of Review you attended: If No, please check the applicable reason(s): Not required to attend Year(s) Under Appeal: 2026 Valuation Information for Each Parcel under Appeal: Parcel Number: 5001-13-21-202-010 Classification of Property: Real (check one) Commercial (check one) Current Assessed Value as established by the Board of Review: 298700 Current Taxable Value as established by the Board of Review: 298700
Page 3
STATE OF MICHIGAN GRETCHEN WHITMER GOVERNOR DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS LANSING MARLON I. BROWN, DPA DIRECTOR 3 of 3 What do you believe is the fair market value? 399600 Multiply the True Cash Value by .5 and enter here. This is your contention of Assessed Value. 198800 If you believe the Taxable Value differs from your contention of Assessed Value, enter your contention of Taxable Value. 198800 Electronic Signature *Typing your name below will serve as your signature Petitioner’s Signature: /s/ Aaron Fales Attorney or Authorized Agent’s Signature: /s/ Fee Information: If you do not have a Principal Residence Exemption of at least 50% at the time of the filing of this petition, you are required to pay a filing fee for the filing of this appeal. The filing fee is based on the greater of 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. Property tax appeal: Residential** Non-Residential SEV or TV in contention* Filing fee*** Filing Fee** $100,000 or less...........................................................................................$ 125.00 $250.00 $100,000.01 to $500,000.00.........................................................................$ 200.00 N/A More than $500,000…..................................................................................$ 300.00 N/A Does the subject property have a principal residence exemption of at least 50% as of the date of the filing of this petition? No
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.
SC_Notice_of_Docket_Number.2026-08-26_07-29-55.pdfRead complete document text →
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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 26674 Liberal LLC, Petitioner, MICHIGAN TAX TRIBUNAL SMALL CLAIMS DIVISION v MTT Docket No. 26-001171 City Of Center Line, 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: August 26, 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 26674 Liberal LLC, Petitioner, MICHIGAN TAX TRIBUNAL SMALL CLAIMS DIVISION v MTT Docket No. 26-001171 City Of Center Line, 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: August 26, 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 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 26674 Liberal LLC, Petitioner, MICHIGAN TAX TRIBUNAL SMALL CLAIMS DIVISION v MTT Docket No. 26-001171 City Of Center Line, 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: August 26, 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.
2026 Petition -Liberal - Centerline.pdfRead complete document text →
Read document text excerpt
Page 1
STATE OF MICHIGAN
MICHIGAN ADMINISTRATIVE HEARINGS SYSTEM
MICHIGAN TAX TRIBUNAL
26674 LIBERAL, LLC,
Petitioner,
vs.
CITY OF CENTER LINE,
Respondent.
/
MTT Docket #26-00
Parcel No. 5001-13-21-202-010
PETITION
26674 LIBERAL, LLC (“Petitioner”), through its attorneys, Law Office of
Aaron M. Fales, P.C., says:
1.
Petitioner's principal office address is 1300 Broadway, Detroit, MI
48226. Petitioner is a party in interest with respect to property taxes on real
property tax parcel no(s). 5001-13-21-202-010 ("Petitioner's Property"), at 26674
Liberal, Center Line, MI 48015..
2.
Respondent, City of Center Line assesses and collects property
taxes on Petitioner's Property.
3.
In 2026, Respondent determined the taxable value of Petitioner's
Parcel to be $298,700 and assessed Petitioner's Property at $298,700 resulting in a
state equalized value of the same amount based on the tenative equalization
factor.Page 2
4. Petitioner's Property is classified as Commercial Real Property. Petitioner's Property is a commercial property. Petitioner believes that Petitioner's Property was designed to be used for 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 value of that portion of Petitioner's Property that is taxable under Michigan law, and are based upon the application of wrong principles; and,
Page 3
(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 from $298,700 to $198,800, and reducing the 2026 assessed and state equalized values of Petitioner's Property from $298,700 to $198,800, and requiring Respondent to pay Petitioner the refunds attributable to such reductions, plus interest and costs. Dated: May 20, 2026 Respectfully submitted, LAW OFFICE OF AARON M. FALES, P.C. Attorney for Petitioner By: _________________________ Aaron M. Fales (P72864) 330 Hamilton Row, Ste 350 Birmingham, MI 48009 (248) 767-9840
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.
scpetition_valuation.pdfRead complete document text →
Read document text excerpt
Page 1
STATE OF MICHIGAN GRETCHEN WHITMER GOVERNOR DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS LANSING MARLON I. BROWN, DPA DIRECTOR 1 of 3 PROPERTY TAX APPEAL PETITION FORM VALUATION / UNCAPPING APPEAL MTT DOCKET NO. Petitioner’s Contact Information: Filer Type: Organization Local Unit of Government: First Name M.I. Last Name 26674 Liberal LLC Mailing Address (No., Street, P.O. Box or Rural Route) 1300 Broadway City or Town Detroit State Michigan ZIP Code 48226 Telephone Number 2487679840 E-mail Address afaleslaw@gmail.com Petitioner’s Attorney/Authorized Representative’s Contact Information, if any: First Name Aaron M.I. 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 Suite 350 City or Town Birmingham State Michigan ZIP Code 48009 Telephone Number 248-767-9840 E-mail Address afaleslaw@gmail.com 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 parcel N/A Property Address (No., Street) 26674 Liberal
Page 2
STATE OF MICHIGAN GRETCHEN WHITMER GOVERNOR DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS LANSING MARLON I. BROWN, DPA DIRECTOR 2 of 3 City or Town Center Line County Wayne State Michigan ZIP Code 48015 Taxing Authority (City or Township) City Of Center Line (MACOMB) Check which of the following you are appealing: (check all that apply) True Cash and Taxable Values Please Explain the Reason for this Appeal: 2026 Values are in excess of 50% of FMV and are therefore unlawful Jurisdictional Issues: Did you protest the assessment at a Board of Review? No If Yes, check which Board of Review you attended: If No, please check the applicable reason(s): Not required to attend Year(s) Under Appeal: 2026 Valuation Information for Each Parcel under Appeal: Parcel Number: 5001-13-21-202-010 Classification of Property: Real (check one) Commercial (check one) Current Assessed Value as established by the Board of Review: 298700 Current Taxable Value as established by the Board of Review: 298700
Page 3
STATE OF MICHIGAN GRETCHEN WHITMER GOVERNOR DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS LANSING MARLON I. BROWN, DPA DIRECTOR 3 of 3 What do you believe is the fair market value? 399600 Multiply the True Cash Value by .5 and enter here. This is your contention of Assessed Value. 198800 If you believe the Taxable Value differs from your contention of Assessed Value, enter your contention of Taxable Value. 198800 Electronic Signature *Typing your name below will serve as your signature Petitioner’s Signature: /s/ Aaron Fales Attorney or Authorized Agent’s Signature: /s/ Fee Information: If you do not have a Principal Residence Exemption of at least 50% at the time of the filing of this petition, you are required to pay a filing fee for the filing of this appeal. The filing fee is based on the greater of 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. Property tax appeal: Residential** Non-Residential SEV or TV in contention* Filing fee*** Filing Fee** $100,000 or less...........................................................................................$ 125.00 $250.00 $100,000.01 to $500,000.00.........................................................................$ 200.00 N/A More than $500,000…..................................................................................$ 300.00 N/A Does the subject property have a principal residence exemption of at least 50% as of the date of the filing of this petition? No
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.