Michigan

Bayview Mc Associates LLC Petitioner Vs. Township Of Chesterfield Respondent

Petitioner: Bayview Mc Associates LLC
Respondent: Township Of Chesterfield

Case overview

Docket number: 26-001543-TT
Status: Ready Schedule
CaseType: ET Property
Division: ET
County: Macomb
Judge: No judge assigned

Docket history

Line #	Subject	Filer	Line Ref	Enter Date/Post Mark	Fee	Related Item
6	Proof of Service of Misc Documents was received.	Not recorded	Not recorded	09/23/2026	Not recorded	Download
Not recorded	Not recorded	Not recorded	Not recorded	Not recorded	Not recorded	Download
5	Answer was received	RESP	Not recorded	09/23/2026	Not recorded	Download
Not recorded	Not recorded	Not recorded	Not recorded	Not recorded	Not recorded	Download
4	Proof of service of petition was received.	Not recorded	Not recorded	09/15/2026	Not recorded	Download
Not recorded	Not recorded	Not recorded	Not recorded	Not recorded	Not recorded	Download
3	Petition has been verified	PET	1	08/18/2026	Not recorded	Download
Not recorded	Not recorded	Not recorded	Not recorded	Not recorded	Not recorded	Download
2	Notice of Docket Number ET	Not recorded	Not recorded	08/18/2026	Not recorded	Download
1	A petition was received.	PET	Not recorded	05/27/2026	$600.00	Download
Not recorded	Not recorded	Not recorded	Not recorded	Not recorded	Not recorded	Download

Documents

Proof of Service.pdfRead complete document text →

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Page 1

STATE OF MICHIGAN 

DEPARTMENT OF CONSUMER & INDUSTRY SERVICES 

MICHIGAN TAX TRIBUNAL 

BAYVIEW MC ASSOCIATES, LLC, 

Petitioner, 

-VS- 

MTT Docket No. 26-001543 

TOWNSHIP OF CHESTERFIELD, 

Respondent. 

/ 

AARON M. FALES (P72864) 

CHRISTINE D. ANDERSON (P45141) 

Attorney for Petitioner 

SEIBERT AND DLOSKI, PLLC 

330 Hamilton Row, Ste. 350 

Attorney for Respondent 

Birmingham, MI 

48009 

19500 Hall Road, Suite 101 

(248)767-9840 

Clinton Township, MI 48038 

afaleslaw@gmail.com 

(586) 469-3800 

canderson@seibertanddloski.com 

/ 

PROOF OF SERVICE 

KATHLEEN 

J. HAMEL states that she 

is an employee of Seibert and Dloski, 

PLLC and that on September 23, 2026 she served Charter Township of Chesterfield’s 

Answer to Petition and this Proof of Service upon counsel of record listed in the above- 

referenced caption via email. 

| declare the above is true and correct to the best of my 

knowledge, information and belief. 

/ 

2B 

FT 

i Le oxthsk AU { 

Kathleen J. Haniel 

’

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SubsequentFiling.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

MICHIGAN TAX TRIBUNAL

Docket Number: 26-001543

Is this case currently pending in the Small Claims Division? No

Party Filing Document 

Respondent

Files

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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Answer to Petition.pdfRead complete document text →

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Page 1

pSTATE OF MICHIGAN 

DEPARTMENT OF CONSUMER & INDUSTRY SERVICES 

MICHIGAN TAX TRIBUNAL 

BAYVIEW MC ASSOCIATES, LLC, 

Petitioner, 

vs 

MTT Docket No. 26-001543 

TOWNSHIP OF CHESTERFIELD, 

Respondent. 

/ 

AARON M. FALES (P72864) 

CHRISTINE D. ANDERSON (P45141) 

Attorney for Petitioner 

SEIBERT AND DLOSKI, PLLC 

330 Hamilton Row, Ste. 350 

Attorney for Respondent 

Birmingham, MI 

48009 

19500 Hall Road, Suite 101 

(248)767-9840 

Clinton Township, MI 48038 

afaleslaw@amail.com 

(586) 469-3800 

canderson@seibertanddloski.com 

CHARTER TOWNSHIP OF CHESTERFIELD’S 

ANSWER TO ENTIRE TRIBUNAL PROPERTY TAX PETITION 

The Charter Township of Chesterfield (“Respondent”), by and through its attorneys, 

SEIBERT AND DLOSKI, PLLC, for its answer to Petitioner's Entire Tribunal Property Tax 

Petition states as follows: 

1. 

Respondent neither admits nor denies the location of Petitioner's principle 

office for lack of sufficient information on which to do so. 

2. 

Respondent admits that Respondent assesses and collects property taxes 

on the subject parcel. 

3. 

Respondent admits the allegations contained in Paragraph 3. 

4. 

Respondent admits the allegations contained in Paragraph 4. 

5. 

Respondent denies the allegations contained in Paragraph 5 for the reason 

they are untrue.

Page 2

6. 

Respondent denies the existence of a dispute relative to a loss. 

7. 

Respondent denies the allegations contained in paragraph 7 for the reason 

they 

are 

untrue; 

Respondent further states 

that values 

for 

the 

subject 

parcel were 

uniformly and lawfully assessed for the tax year. 

WHEREFORE, the Respondent respectfully requests the Tax Tribunal dismiss the 

Petitioner's Petition as Petitioner is not a party in interest in this matter. 

Respectfully submitted, 

SEIBERT AND DLOSKI, PLLC 

CH 

Af 

By: 

Christine D. Anderson (P45141) 

Attorney for Respondent 

19500 Hall Road, Suite 101 

Clinton Township, MI 48038 

Dated: September 21, 2026 

(586) 469-3800

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EntireTribunalCaseISAnswer.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

Entire Tribunal Case Information Sheet - Respondent

MTT DOCKET NO. 26-001543

Section 1: Respondent’s Contact Information

Filer Type: 

Local Unit of Government

Local Unit of Government

Township Of Chesterfield (MACOMB)

First Name

M.I.

Last Name

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

City or Town

State

ZIP Code

Telephone Number

E-mail Address (do not enter unless you want MTT to send all correspondence via e-mail)

 

Section 2: Attorney/Authorized Representative’s Contact Information

First Name

Christine

M.I.

D.

Last Name

Anderson

Firm Name (if any)

Seibert & Dloski, PLLC

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

19500 Hall Road, Suite 101

City or Town

Clinton Township

State

 Michigan

ZIP Code

48038

Telephone Number

5864693800

E-mail Address (do not enter unless you want MTT to send all correspondence via e-mail)

canderson@seibertanddloski.com

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

Respondent or Authorized Attorney/Representative’s Signature: 

Christine D. Anderson

/s/

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26 - Chester POS.pdfRead complete document text →

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Page 1

STATE OF MICHIGAN 

MICHIGAN TAX TRIBUNAL 

BAYVIEW MC ASSOCIATES LLC, 

Petitioner, 

v. 

MTT Docket # 26-001543 

TOWNSHIP OF CHESTERFIELD, 

Respondent. 

PROOF OF SERVICE 

STATE OF MICHIGAN 

) 

) ss. 

COUNTY OF OAKLAND) 

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

2026 he served a 

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

Aaron M. Fales

Page 2

8Y CERTIFIED UNITED STATES MAL, RETURN RECEIPT REQUESTED: 

AND BY FIRST-CLASS UNITED STATES MAIL 

DIRECTOR OF ZOUAUIATION 

MACOMB CCU 

LEN. MAINS 

MT. CLEMENS, “i 48043-6533 

v

Page 3

STATE OF MICHIGAN

GRETCHEN WHITMER

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

MARLON

I. BROWN, DPA

GOVERNOR

LANSING

DIRECTOR

Bayview MC Associates LLC,

Petitioner,

MICHIGAN TAX TRIBUNAL

MTT Docket No.: 26-001543

Township Of Chesterfield,

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 Tribunals rules.

By: Tribunal Clerk

Entered: August 18, 2026

PROOF OF SERVICE

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

Page 4

STATE OF MICHIGAN 

MICHIGAN ADMINISTRATIVE HEARINGS SYSTEM 

MICHIGAN TAX TRIBUNAL 

BAYVIEW MC ASSOCIATES LLC, 

Petitioner, 

MITT Docket #26- 001543 

Vs. 

Parcel No. 15-09-15-400-031 

CHESTERFIELD TOWNSHIP, 

Respondent. 

/ 

PETITION 

BAYVIEW MC ASSOCIATES LLC 

(“Petitioner”), through 

its attorneys, Law 

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

1. 

Petitioner's principal office address 

is 43900 Garfield Rd., Ste. 203, 

Clinton Twp., Ml 48038. 

Petitioner is a party in interest with respect to property 

faxes on real property tax parcel no. 15-09-15-400-031 ("Petitioner's Property"), at 

32743 23 Mile, Chesterfield Twp., MI 48047. 

2. 

Respondent, Chesterfield Township assesses and collects property 

taxes on Petitioner's Property. 

3. 

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

Property to be $977,024 and assessed Petitioner's Property at $1,425,200 resulting 

in 

a 

state 

equalized 

value 

of 

the same amount 

based 

on 

the 

tenative

Page 5

Petitioner's 

Property 

was 

originally 

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 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 

value of that portion of Petitioner's Property that is taxable under Michigan law,

Page 6

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 

$977,000 

to 

$500,000, 

and 

reducing 

the 

2026 

assessed 

and 

state 

equalized 

values 

of 

Petitioner's Property from $1,425,200 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 

Lp 

Aaron M. Fales (P72864) 

330 Hamilton Row, Ste. 350 

Birmingham, MI 48009 

(248) 767-9840 

By: 

Dated: May 27, 2026

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SubsequentFiling.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

MICHIGAN TAX TRIBUNAL

Docket Number: 26-001543

Is this case currently pending in the Small Claims Division? No

Party Filing Document 

Petitioner

Files

Document Type: Proof of Service: Petition

Attachment File Name: 26 - Chester POS

Fee Information

Filing Fee: $ 0.00

Payment Information

Payment: $ 0.00

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2026 Petition - Chesterfield.pdfRead complete document text →

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Page 1

STATE OF MICHIGAN 

MICHIGAN ADMINISTRATIVE HEARINGS SYSTEM 

MICHIGAN TAX TRIBUNAL 

BAYVIEW MC ASSOCIATES LLC, 

Petitioner, 

vs. 

CHESTERFIELD TOWNSHIP, 

Respondent. 

/

 

 

 

MTT Docket #26- 

Parcel No. 15-09-15-400-031 

 

PETITION 

 

 

BAYVIEW MC ASSOCIATES LLC (“Petitioner”), through its attorneys, Law 

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

 

1. 

Petitioner's principal office address is 43900 Garfield Rd., Ste. 203, 

Clinton Twp., MI 48038. Petitioner is a party in interest with respect to property 

taxes on real property tax parcel no. 15-09-15-400-031 ("Petitioner's Property"), at 

32743 23 Mile, Chesterfield Twp., MI 48047. 

 

2. 

Respondent, Chesterfield Township assesses and collects property 

taxes on Petitioner's Property. 

 

3. 

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

Property to be $977,024 and assessed Petitioner's Property at $1,425,200 resulting 

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

equalization factor. 

 

4. 

Petitioner's Property is classified as Commercial Real Property. 

Petitioner's Property is a commercial property. Petitioner believes that

Page 2

Petitioner's Property was originally 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, 

 

 

(d) 

The assessment, including state equalized value and/or 

taxable value, and the mode of assessment adopted by Respondent,

Page 3

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 $977,000 to 

$500,000, and reducing the 2026 assessed and state equalized values of 

Petitioner's Property from $1,425,200 to $500,000, and requiring Respondent to 

pay Petitioner the refunds attributable to such reductions, plus interest and costs. 

 

 

 

 

 

 

 

 

 

 

 

 

 

Dated: May 27, 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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EntireTribunalCaseISPetition.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

Entire Tribunal Case Information Sheet - Petitioner

MTT DOCKET NO. 

 

Section 1: Petitioner’s Contact Information

Filer type: 

Organization 

Local Unit of Government

First Name

M.I.

Last Name/Company Name

Bayview MC Associates, LLC

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

43900 Garfield

City or Town

Clinton Twp.

State

Michigan

ZIP Code

48038

Telephone Number

2487679840

E-mail Address (do not enter unless you want MTT to send all correspondence via e-mail)

afaleslaw@gmail.com

 

 

Section 2: Attorney/Authorized Representative’s Contact Information

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 (do not enter unless you want MTT to send all correspondence via e-mail)

afaleslaw@gmail.com

 

Section 3: Issue 

Please designate one: 

Valuation 

 

Section 4: Subject Property Information 

How many parcels are you 

appealing?

1

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

32743 23 Mile

Chesterfield

Page 2

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA 

DIRECTOR

Michigan

48047

Taxing Authority (City or Township)

Township Of Chesterfield (MACOMB) 

County

Macomb

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.)

N/A

 

 

Section 5: Check which of the following you are appealing (check all that apply) 

True Cash and Taxable Values

If “Other”, please explain:

 

 

Section 6: Valuation Information for Each Parcel under Appeal

Parcel Number:

15-09-15-400-031

Classification of Property: Real (check one)

Commercial (check one)

Current Assessed Value (also known as State Equalized Value) as established by the Board of Review:

1425200

Current Taxable Value as established by the Board of Review:

977024

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

1000000

Multiply the True Cash Value by 50% and enter here. This is your contention of Assessed Value (also known as State Equalized Value).

500000

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

500000

Fee Information

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.

If the State Equalized Value or Taxable Value in contention is: Your filing fee is:

 

 $100,000.00 and under $250.00

 $100,000.01 to $500,000.00 $400.00

 $Over $500,000.00 $600.00

* Plus $25.00 for each additional parcel, not to exceed a total filing fee of $2,000.00.

Page 3

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA 

DIRECTOR

A fee of $250.00 is required for the filing of a Special Assessment Appeal.

A fee of $250.00 is required for the filing of an Equalization Tax Appeal.

A fee of $250.00 is required for the filing of a Non-Property Tax Appeal.

A fee of $150.00 is required for the filing of a Classification Tax Appeal

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

Petitioner or Attorney/Authorized Representative’s Signature: 

/s/ Aaron Fales

Payment Information

Amount: 600

Success: True

Message: ""

Waiver Code:

Transaction Number: 26052787072608

Supporting Waiver Documents:

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ET_Notice_of_Docket_Number.2026-08-18_06-28-10.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