Record Finder / 25-001691-TT
Michigan
Flagstar Bank, N.A., Petitioner Vs. City Of Marquette, Respondent
- Petitioner
- Flagstar Bank Na
- Respondent
- City Of Marquette
Case overview
- Docket number
- 25-001691-TT
- Status
- Disposed
- CaseType
- ET Property
- Division
- ET
- County
- Marquette
- Judge
- No judge assigned
Docket history
| Line # | Subject | Filer | Line Ref | Enter Date/Post Mark | Fee | Related Item |
|---|---|---|---|---|---|---|
| 14 | Order of Dismissal | Not recorded | Not recorded | 07/15/2026 | Not recorded | Download |
| 13 | Motion to Withdraw Appeal was received. | Not recorded | Not recorded | 07/15/2026 | $0.00 | Download |
| Not recorded | Not recorded | Not recorded | Not recorded | Not recorded | Not recorded | Download |
| 12 | A Prehearing Statement has been received. | RESP | Not recorded | 07/06/2026 | Not recorded | Download |
| Not recorded | Not recorded | Not recorded | Not recorded | Not recorded | Not recorded | Download |
| 11 | A response to motion was filed. | RESP | Not recorded | 06/19/2026 | Not recorded | Download |
| Not recorded | Not recorded | Not recorded | Not recorded | Not recorded | Not recorded | Download |
| 10 | A response to motion was filed. | RESP | Not recorded | 06/19/2026 | Not recorded | Download |
| Not recorded | Not recorded | Not recorded | Not recorded | Not recorded | Not recorded | Download |
| 9 | A response to motion was filed. | RESP | Not recorded | 06/19/2026 | Not recorded | Download |
| Not recorded | Not recorded | Not recorded | Not recorded | Not recorded | Not recorded | Download |
| 8 | Prehearing General Call | Not recorded | Not recorded | 12/01/2025 | Not recorded | Download |
| 7 | Answer was received | Not recorded | Not recorded | 09/29/2025 | Not recorded | Download |
| 6 | ET Case Info Sheet | Not recorded | Not recorded | 09/29/2025 | Not recorded | Download |
| 5 | Proof of service of petition was received. | PET | Not recorded | 09/02/2025 | Not recorded | Download |
| 4 | Petition has been verified | PET | 2 | 07/22/2025 | Not recorded | Download |
| 3 | Notice of Docket Number ET | Not recorded | Not recorded | 07/22/2025 | Not recorded | Download |
| 2 | A petition was received. | PET | Not recorded | 05/29/2025 | Not recorded | Download |
| 1 | ET Case Info Sheet | Not recorded | Not recorded | 05/29/2025 | $400.00 | Download |
Documents
Order_of_Dismissal-Joint_Withdraw.2026-07-15_16-09-29.pdfRead complete document text →
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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 Flagstar Bank, N.A., Petitioner, MICHIGAN TAX TRIBUNAL ENTIRE TRIBUNAL v MTT Docket No. 25-001691 City Of Marquette, Respondent. ORDER GRANTING JOINT MOTION TO WITHDRAW ORDER OF DISMISSAL The Tribunal has considered the file in this case and finds that the parties have filed a Joint Motion to Withdraw the appeal. Therefore, IT IS ORDERED that the Joint Motion to Withdraw is GRANTED. IT IS FURTHER ORDERED that this case is DISMISSED. This order resolves all pending issues and closes the case. By: /s/ Patricia L. Halm Entered: July 15, 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
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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 Flagstar Bank, N.A., Petitioner, MICHIGAN TAX TRIBUNAL ENTIRE TRIBUNAL v MTT Docket No. 25-001691 City Of Marquette, Respondent. ORDER GRANTING JOINT MOTION TO WITHDRAW ORDER OF DISMISSAL The Tribunal has considered the file in this case and finds that the parties have filed a Joint Motion to Withdraw the appeal. Therefore, IT IS ORDERED that the Joint Motion to Withdraw is GRANTED. IT IS FURTHER ORDERED that this case is DISMISSED. This order resolves all pending issues and closes the case. By: /s/ Patricia L. Halm Entered: July 15, 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
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Joint Motion to Withdraw - FSB MARQ - 2025 - FINAL.pdfRead complete document text →
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_______________________ STATE OF MICHIGAN DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS MICHIGAN ADMINISTRATIVE HEARING SYSTEM MICHIGAN TAX TRIBUNAL FLAGSTAR BANK, N.A., Petitioner, v MTT Docket No. 25-001691 CITY OF MARQUETTE, Respondent. / JOINT MOTION TO WITHDRAW The Parties hereto agree to withdraw this matter with no cost due either party. LAW OFFICE OF AARON M. FALES, P.C. CITY OF MARQUETTE Attorneys for Petitioner, Respondent, By: Aaron Fales (P72864) 1080 Canyon Creek Dr. Rochester Hills, MI 48306 248-767-9840 aaron@afaleslaw.com By: __________________ Suzanne C. Larsen (P57017) City Attorney – City of Marquette 300 W. Baraga Ave. Marquette, MI 49855 906-225-8563 Dated: Dated: __July 15, 2026___________ 7/15/26
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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: 25-001691 Is this case currently pending in the Small Claims Division? No Party Filing Document Joint Files Document Type: Motion to Withdraw Appeal Attachment File Name: Joint Motion to Withdraw - FSB MARQ - 2025 - FINAL Fee Information Filing Fee: $ 0.00 Payment Information Payment: $ 0.00
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Respondent's Prehearing Statement & POS.pdfRead complete document text →
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STATE OF MICHIGAN GRETCHEN WHITMER DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS MARLON I. BROWN, DPA GOVERNOR LANSING DIRECTOR _____________________________, Petitioner(s) MICHIGAN TAX TRIBUNAL v MTT Docket No. _____________________________, Respondent(s) ____ PETITIONER'S PROPERTY PREHEARING STATEMENT ____ RESPONDENT'S PROPERTY PREHEARING STATEMENT Petitioner's representative:________________________________________________ Respondent's representative:______________________________________________ I. VALUATION INFORMATION: A. The true cash value (TCV), assessed value (AV), and taxable value (TV) for each parcel and tax year at issue as established by the Board of Review: Parcel Number: __________________________________ Year TCV AV TV B. Your contentions of TCV, state equalized value (SEV), and TV for each parcel and tax year at issue: Parcel Number: __________________________________ Year TCV SEV TV 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 Flagstar Bank, N.A. 25-001691 City of Marquette X Aaron M. Fales Suzanne C. Larsen 0400420 2025 1,050,800 525,400 345,894 2026 1,084,000 542,000 355,233 0400420 2025 1,050,800 525,400 345,894 2026 1,084,000 542,000 355,233
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________________________________________________________________ ________________________________________________________________ ________________________________________________________________ ________________________________________________________________ ________________________________________________________________ ________________________________________________________________ ________________________________________________________________ ________________________________________________________________ ________________________________________________________________ ________________________________________________________________ ________________________________________________________________ ________________________________________________________________ ________________________________________________________________ MTT Docket No. ____________________ Page 2 of 4 C. Amounts in dispute for the tax year(s) at issue: Parcel Number: ____________________________________ Year TCV SEV TV II. TAX INFORMATION: A. Have taxes been paid for each property for each tax year at issue? ___Yes ___ No III. FACTUAL STATEMENT OF CLAIMS: A. Describe any additions or losses for each property for each tax year at issue (by parcel number and tax year): B. Classification of each property for each tax year at issue (by parcel number):_________________________________________________________ C. Current use of each property for each tax year at issue, if different than above (by parcel number): D. Contention of highest and best use for each property for each tax year at issue, if different than property’s current use for each tax year at issue (by parcel number): E. Your factual statement of claims in support of your contentions, including additions and
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__
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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: 25-001691 Is this case currently pending in the Small Claims Division? No Party Filing Document Respondent Files Document Type: Prehearing Statement Attachment File Name: Respondent's Prehearing Statement & POS Fee Information Filing Fee: $ 0.00 Payment Information Payment: $ 0.00
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Response to Motion to Amend Petition to Contest 2026 Assessed and Taxable Value & POS.pdfRead complete document text →
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STATE OF MICHIGAN DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS MICHIGAN ADMINISTRATIVE HEARINGS SYSTEM MICHIGAN TAX TRIBUNAL FLAGSTAR BANK, N.A. Petitioner, v MTT Docket No. 25-001691 Parcel No. 0400420 CITY OF MARQUETTE, Respondent. ______________________________________________________________________________ Aaron M. Fales (P72864) Suzanne Larsen (P57017) 330 Hamilton Row, Ste. 350 City of Marquette Birmingham, Michigan 48009 300 W. Baraga Avenue (248) 767-9840 Marquette, Michigan 49855 Attorney for Petition (906) 225-8563 slarsen@marquettemi.gov Attorney for Respondent ______________________________________________________________________________ RESPONSE TO MOTION TO AMEND PETITION TO CONTEST 2026 ASSESSED AND TAXABLE VALUES NOW COMES Respondent City of Marquette, by and through its attorney, Suzanne C. Larsen and for its Response To Motion To Amend Petition To Contest 2026 Assessed and Taxable Values and responds as follows: 1. In 2026, Respondent determined the following values: True Cash Value Assessed & State Equalized Value Taxable Value $1,082,000 $542,000 $355,233 ANSWER: Respondent admits the Assessed Value, State Equalized Value and Taxable Value have been determined as indicated for 2026. However, an Assessed Value of $542,000 is equivalent to $1,084,000 True Cash Value. 2. 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, exceed the amounts permitted by the Michigan Constitution and applicable statutes;
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(b) The assessment, including state equalized value and/or taxable value, are at higher percentages of true cash value than permission 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, discriminate against Petitioner and deny Petitioner its constitutional rights to uniformity, equal protection and due process of law. WHEREFORE, Petitioner moves that this Motion to Amend be granted, and Petitioner requests that the Tribunal enter and Order reducing the values to the following: True Cash Value Assessed & State Equalized Value Taxable Value $400,000 $200,000 $200,000 and requiring that Respondent pay to Petitioner the refunds attributable to such reductions, plus interest and costs. ANSWER: Respondent denies the statements made in Paragraph 2 and further denies all
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STATE
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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: 25-001691 Is this case currently pending in the Small Claims Division? No Party Filing Document Respondent Files Document Type: Response to Motion Attachment File Name: Response to Motion to Amend Petition to Contest 2026 Assessed and Taxable Value & POS Fee Information Filing Fee: $ 0.00 Payment Information Payment: $ 0.00
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Response to Motion to Amend Petition to Contest 2026 Assessed and Taxable Value & POS.pdfRead complete document text →
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STATE OF MICHIGAN DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS MICHIGAN ADMINISTRATIVE HEARINGS SYSTEM MICHIGAN TAX TRIBUNAL FLAGSTAR BANK, N.A. Petitioner, v MTT Docket No. 25-001691 Parcel No. 0400420 CITY OF MARQUETTE, Respondent. ______________________________________________________________________________ Aaron M. Fales (P72864) Suzanne Larsen (P57017) 330 Hamilton Row, Ste. 350 City of Marquette Birmingham, Michigan 48009 300 W. Baraga Avenue (248) 767-9840 Marquette, Michigan 49855 Attorney for Petition (906) 225-8563 slarsen@marquettemi.gov Attorney for Respondent ______________________________________________________________________________ RESPONSE TO MOTION TO AMEND PETITION TO CONTEST 2026 ASSESSED AND TAXABLE VALUES NOW COMES Respondent City of Marquette, by and through its attorney, Suzanne C. Larsen and for its Response To Motion To Amend Petition To Contest 2026 Assessed and Taxable Values and responds as follows: 1. In 2026, Respondent determined the following values: True Cash Value Assessed & State Equalized Value Taxable Value $1,082,000 $542,000 $355,233 ANSWER: Respondent admits the Assessed Value, State Equalized Value and Taxable Value have been determined as indicated for 2026. However, an Assessed Value of $542,000 is equivalent to $1,084,000 True Cash Value. 2. 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, exceed the amounts permitted by the Michigan Constitution and applicable statutes;
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(b) The assessment, including state equalized value and/or taxable value, are at higher percentages of true cash value than permission 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, discriminate against Petitioner and deny Petitioner its constitutional rights to uniformity, equal protection and due process of law. WHEREFORE, Petitioner moves that this Motion to Amend be granted, and Petitioner requests that the Tribunal enter and Order reducing the values to the following: True Cash Value Assessed & State Equalized Value Taxable Value $400,000 $200,000 $200,000 and requiring that Respondent pay to Petitioner the refunds attributable to such reductions, plus interest and costs. ANSWER: Respondent denies the statements made in Paragraph 2 and further denies all
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STATE
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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: 25-001691 Is this case currently pending in the Small Claims Division? No Party Filing Document Respondent Files Document Type: Response to Motion Attachment File Name: Response to Motion to Amend Petition to Contest 2026 Assessed and Taxable Value & POS Fee Information Filing Fee: $ 0.00 Payment Information Payment: $ 0.00
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Response to Motion to Amend Petition to Contest 2026 Assessed and Taxable Value & POS.pdfRead complete document text →
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STATE OF MICHIGAN DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS MICHIGAN ADMINISTRATIVE HEARINGS SYSTEM MICHIGAN TAX TRIBUNAL FLAGSTAR BANK, N.A. Petitioner, v MTT Docket No. 25-001691 Parcel No. 0400420 CITY OF MARQUETTE, Respondent. ______________________________________________________________________________ Aaron M. Fales (P72864) Suzanne Larsen (P57017) 330 Hamilton Row, Ste. 350 City of Marquette Birmingham, Michigan 48009 300 W. Baraga Avenue (248) 767-9840 Marquette, Michigan 49855 Attorney for Petition (906) 225-8563 slarsen@marquettemi.gov Attorney for Respondent ______________________________________________________________________________ RESPONSE TO MOTION TO AMEND PETITION TO CONTEST 2026 ASSESSED AND TAXABLE VALUES NOW COMES Respondent City of Marquette, by and through its attorney, Suzanne C. Larsen and for its Response To Motion To Amend Petition To Contest 2026 Assessed and Taxable Values and responds as follows: 1. In 2026, Respondent determined the following values: True Cash Value Assessed & State Equalized Value Taxable Value $1,082,000 $542,000 $355,233 ANSWER: Respondent admits the Assessed Value, State Equalized Value and Taxable Value have been determined as indicated for 2026. However, an Assessed Value of $542,000 is equivalent to $1,084,000 True Cash Value. 2. 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, exceed the amounts permitted by the Michigan Constitution and applicable statutes;
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(b) The assessment, including state equalized value and/or taxable value, are at higher percentages of true cash value than permission 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, discriminate against Petitioner and deny Petitioner its constitutional rights to uniformity, equal protection and due process of law. WHEREFORE, Petitioner moves that this Motion to Amend be granted, and Petitioner requests that the Tribunal enter and Order reducing the values to the following: True Cash Value Assessed & State Equalized Value Taxable Value $400,000 $200,000 $200,000 and requiring that Respondent pay to Petitioner the refunds attributable to such reductions, plus interest and costs. ANSWER: Respondent denies the statements made in Paragraph 2 and further denies all
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STATE
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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: 25-001691 Is this case currently pending in the Small Claims Division? No Party Filing Document Respondent Files Document Type: Response to Motion Attachment File Name: Response to Motion to Amend Petition to Contest 2026 Assessed and Taxable Value & POS Fee Information Filing Fee: $ 0.00 Payment Information Payment: $ 0.00
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Prehearing_General_Call.2025-12-01_08-50-39.0000.pdfRead complete document text →
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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 NOTICE OF NOVEMBER 2 - 13, 2026 PREHEARING GENERAL CALL AND ORDER OF PROCEDURE Flagstar Bank, N.A., Petitioner, v City Of Marquette, Respondent. MTT Docket No. 25-001691 Please be advised that 25-001691 has been placed on a two-week Prehearing General Call commencing November 02, 2026. Unless ordered otherwise, parties will be notified at least 28 days before they are scheduled to appear. Scheduling will not necessarily occur in the order in which the cases are listed below. Parties are required to submit a valuation disclosure or written notification that no valuation disclosure is required by the dates indicated herein. A “valuation disclosure” is defined as documentary or other tangible evidence in a property tax proceeding that a party relies upon in support of the party’s contention as to the true cash value of the subject property or any portion thereof and contains the party’s value conclusion and data, valuation methodology, analysis or reasoning. See TTR 203 and TTR 241. Users who file documents with the Tribunal are advised that filed documents are public records and will appear for public viewing on the Tribunal’s Tax Docket Lookup. If a user wishes to file a document for consideration by the Tribunal and prevent its publication on the Tax Docket Lookup, the user MUST file a Motion for Protective Order under MCR 2.302(C)(8). If a Protective Order is issued, documents covered by the order will not be published. Documents filed prior to the issuance of a Protective Order will be published. In accordance with MCR 1.109(D)(9) and TTR 209, the responsibility for excluding or redacting personal identifying information (PII) from all documents filed with or offered to the Tribunal rests solely with the parties and their attorneys. The Tribunal is not responsible for or required to review, redact, or screen documents at the time of filing for PII whether filed electronically or on paper. A party, representative, or interested person (i.e. third party not part of an appeal) may request that the Tribunal redact PII contained in a previously filed document by submitting a Request for Redactions. The Request for Redactions form is available on the Entire Tribunal and Small Claims pages of the Tribunal’s website. Please refer to the Tribunal’s FAQs and Glossary of Terms pages on the Tribunal’s website for more information.
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MTT Docket No. 25-001691 Page 2 of 3 IT IS ORDERED that the parties shall: a. If no valuation disclosure is required, notify the Tribunal and the opposing parties in writing within 21 days of entry of this order that no valuation disclosure is being filed. The notice shall indicate the reason or reasons why no valuation disclosure is required (i.e., exemption claim, etc.). b. If a valuation disclosure is required, file and exchange their valuation disclosures
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MT
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Appearance, Answer & Affirmative Defenses and POS.pdfRead complete document text →
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1 STATE OF MICHIGAN DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS MICHIGAN ADMINISTRATIVE HEARINGS SYSTEM MICHIGAN TAX TRIBUNAL FLAGSTAR BANK, N.A. Petitioner, v MTT Docket No. 25-001691 Parcel No. 0400420 CITY OF MARQUETTE, Respondent. ______________________________________________________________________________ Aaron M. Fales (P72864) Suzanne Larsen (P57017) 330 Hamilton Row, Ste. 350 City of Marquette Birmingham, Michigan 48009 300 W. Baraga Avenue (248) 767-9840 Marquette, Michigan 49855 Attorney for Petition (906) 225-8563 slarsen@marquettemi.gov Attorney for Respondent ______________________________________________________________________________ APPEARANCE NOW COMES Suzanne C. Larsen, City Attorney, and hereby enters her Appearance on behalf of the Respondent, City of Marquette, in the above cause. Respectfully submitted, Dated: September 29, 2025 By: Suzanne C. Larsen Suzanne C. Larsen (P57017) Attorney for Respondent City Attorney – City of Marquette 300 W. Baraga Avenue Marquette, Michigan 49855
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2 STATE OF MICHIGAN DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS MICHIGAN ADMINISTRATIVE HEARINGS SYSTEM MICHIGAN TAX TRIBUNAL FLAGSTAR BANK, N.A. Petitioner, v MTT Docket No. 25-001691 Parcel No. 0400420 CITY OF MARQUETTE, Respondent. ______________________________________________________________________________ Aaron M. Fales (P72864) Suzanne Larsen (P57017) 330 Hamilton Row, Ste. 350 City of Marquette Birmingham, MI 48009 300 W. Baraga Avenue (248) 767-9840 Marquette, Michigan 49855 Attorney for Petition (906) 225-8563 slarsen@marquettemi.gov Attorney for Respondent ______________________________________________________________________________ ANSWER TO PETITION NOW COMES Respondent City of Marquette, by and through its attorney, Suzanne C. Larsen, and for its Answer to Petitioner’s Petition states as follows: 1. Petitioner’s principal office address is 5151 Corporate Dr., Troy, MI 48098. Petitioner is a party in interest with respect to property taxes on real property tax parcel no. 0400420 (“Petitioner’s Property”), at 1324 N Third St., Marquette, MI. ANSWER: Respondent neither admits nor denies the allegation contained in the corresponding paragraph of the Petition, and leaves Petitioner to its proofs. 2. Respondent, City of Marquette assesses and collects property taxes on Petitioner’s Property. ANSWER: Respondent admits the allegation contained in the corresponding paragraph of the Petition. 3. In 2025, Respondent determined the taxable value of Petitioner’s Property to be $345,894 and assessed Petitioner’s Property at $525,400 resulting in a state equalized value of the same amount based on the tentative equalization factor.
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3 ANSWER: Respondent
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4
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10._Entire_Tribunal_Case_Information_Sheet_Must_Upload_Answer_.c6c467d3-a269-4d87-85c8-8b5792b90c5b.pdfRead complete document text →
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STATE OF MICHIGAN GRETCHEN WHITMER GOVERNOR DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS LANSING ORLENE HAWKS DIRECTOR Entire Tribunal Case Information Sheet - Respondent MOAHR DOCKET NO. 25-001691 Section 1: Respondent’s Contact Information Filer Type: Local Unit of Government City Of Marquette (MARQUETTE) Local Unit of Government/First Name M.I. Last Name Home Address (No., Street, P.O. Box or Rural Route) City or Town State Michigan ZIP Code Telephone Number Fax 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 Suzanne M.I. Last Name Larsen Firm Name (if any) Address (No., Street, P.O. Box or Rural Route) 300 W Baraga Ave City or Town Marquette State Michigan ZIP Code 49855 Telephone Number 906-225-8563 Fax Number E-mail Address (do not enter unless you want MTT to send all correspondence via e-mail) slarsen@marquettemi.gov Electronic Signature *Typing your name below will serve as your signature Respondent or Authorized Attorney/Representative’s Signature: Suzanne C. Larsen /s/
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FSB - Marq. POS.pdfRead complete document text →
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STATE OF MICHIGAN MICHIGAN TAX TRIBUNAL FLAGSTAR BANK N.A., Petitioner, V. MTT Docket # 25-001691 CITY OF MARQUETTE, Respondent. PROOF OF SERVICE STATE OF MICHIGAN ) ) ss. COUNTY OF OAKLAND) _ a Wz Aaron M. Fales, being duly sworn, deposes and says that on 2025 he served a copy of Petitioner's Petition on the parties named on the attached list. ea Aaron M. Fales
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BY CERTIFIED UNITED STATES MAIL, RETURN RECEIPT REQUESTED: CLERK MARQUETTE 300 WEST BARAGA MARQUETTE. MI 49855 ASSESSOR MARQUETTE 300 WEST BARAGA MARQUETTE, Mi 49855 AND BY FIRST-CLASS UNITED STATES MAIL: CLERK MARQUETTE CCU 234 W. BARAGA AVENUE MARQUETTE, Ml 49855-4751 DIRECTOR OF EQUALIZATION MARQUETTE COUNTY 234 W. BARAGA AVENUE MARQUETTE, MI 49855-4751 SECRETARY OF SCHOOL BOARD MARQUETTE PUBLIC SCHOOLS 1201 W. FAIR AVENUE MARQUETTE, Ml 49855-2688 STATE TREASURER MICHIGAN DEPARTMENT OF TREASURY TREASURY BUILDING 430 W_ ALLEGAN ST. LANSING, Mi 48922
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STATE OF MICHIGAN GRETCHEN WHITMER DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS MARLON I. BROWN, DPA GOVERNOR LANSING DIRECTOR Flagstar Bank, N.A., Petitioner, MICHIGAN TAX TRIBUNAL v MTT Docket No.: 25-001691 City Of Marquette, 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: July 22, 2025 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 or email addresses on file, as provided by those parties, attorneys, or authorized representatives. By: Tribunal Clerk 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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STATE OF MICHIGAN
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4.
Page 6
(d)
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Page 1
STATE OF MICHIGAN
MICHIGAN ADMINISTRATIVE HEARINGS SYSTEM
MICHIGAN TAX TRIBUNAL
FLAGSTAR BANK, N.A.,
Petitioner,
vs.
CITY OF MARQUETTE,
Respondent.
/
MTT Docket #25-
Parcel No. 0400420
PETITION
FLAGSTAR BANK, N.A. (“Petitioner”), through its attorneys, Law Office of
Aaron M. Fales, P.C., says:
1.
Petitioner's principal office address is 5151 Corporate Dr., Troy, MI
48098. Petitioner is a party in interest with respect to property taxes on real
property tax parcel no. 0400420 ("Petitioner's Property"), at 1324 N Third St.,
Marquette, MI.
2.
Respondent, City of Marquette assesses and collects property taxes
on Petitioner's Property.
3.
In 2025, Respondent determined the taxable value of Petitioner's
Property to be $345,894 and assessed Petitioner's Property at $525,400 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 an office Building. Petitioner believes that 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 2025 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,
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(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 2025 taxable value of Petitioner's Property from $345,894 to $175,000, and reducing the 2025 assessed and state equalized values of Petitioner's Property from $525,400 to $175,000, and requiring Respondent to pay Petitioner the refunds attributable to such reductions, plus interest and costs. Dated: May 29, 2025 Respectfully submitted, LAW OFFICE OF AARON M. FALES, P.C. Attorney for Petitioner By: _________________________ Aaron M. Fales (P72864) 330 Hamilton
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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 Flagstar Bank, N.A., Petitioner, MICHIGAN TAX TRIBUNAL v MTT Docket No.: 25-001691 City Of Marquette, 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), “[t]he 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: July 22, 2025 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
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2025 Petition - FSB MARQ.pdfRead complete document text →
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Page 1
STATE OF MICHIGAN
MICHIGAN ADMINISTRATIVE HEARINGS SYSTEM
MICHIGAN TAX TRIBUNAL
FLAGSTAR BANK, N.A.,
Petitioner,
vs.
CITY OF MARQUETTE,
Respondent.
/
MTT Docket #25-
Parcel No. 0400420
PETITION
FLAGSTAR BANK, N.A. (“Petitioner”), through its attorneys, Law Office of
Aaron M. Fales, P.C., says:
1.
Petitioner's principal office address is 5151 Corporate Dr., Troy, MI
48098. Petitioner is a party in interest with respect to property taxes on real
property tax parcel no. 0400420 ("Petitioner's Property"), at 1324 N Third St.,
Marquette, MI.
2.
Respondent, City of Marquette assesses and collects property taxes
on Petitioner's Property.
3.
In 2025, Respondent determined the taxable value of Petitioner's
Property to be $345,894 and assessed Petitioner's Property at $525,400 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 an office Building. Petitioner believes that 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 2025 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,
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(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 2025 taxable value of Petitioner's Property from $345,894 to $175,000, and reducing the 2025 assessed and state equalized values of Petitioner's Property from $525,400 to $175,000, and requiring Respondent to pay Petitioner the refunds attributable to such reductions, plus interest and costs. Dated: May 29, 2025 Respectfully submitted, LAW OFFICE OF AARON M. FALES, P.C. Attorney for Petitioner By: _________________________ Aaron M. Fales (P72864) 330 Hamilton
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09._Entire_Tribunal_Case_Information_Sheet_Must_Upload_Petition_.c8f2561a-4adc-4802-a386-4008b069e42b.pdfRead complete document text →
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STATE OF MICHIGAN GRETCHEN WHITMER GOVERNOR DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS LANSING ORLENE HAWKS DIRECTOR Entire Tribunal Case Information Sheet - Petitioner MOAHR DOCKET NO. Section 1: Petitioner’s Contact Information Filer type: Organization First Name/Company Name M.I. Last Name Flagstar Bank, N.A. Home Address (No., Street, P.O. Box or Rural Route) 5151 Corporate Dr City or Town Flagstar Bank FSB State Michigan ZIP Code 48098 Telephone Number 2487679840 Fax Number E-mail Address (do not enter unless you want MTT to send all correspondence via e-mail) aaron@afaleslaw.com Section 2: 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 (do not enter unless you want MTT to send all correspondence via e-mail) afaleslaw@gmail.com Section 5: Issue Please designate one: Valuation – Fill out Sections 4, 5, & 6 below Section 6: Subject Property Information How many parcels are you appealing?1 Property Address (No., Street, City, ST, ZIP) [If multiple, list first property’s address] Michigan Taxing Authority (City or Township) City Of Marquette (MARQUETTE) County Marquette 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.)
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STATE OF MICHIGAN GRETCHEN WHITMER GOVERNOR DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS LANSING ORLENE HAWKS DIRECTOR Section 7: Check which of the following you are appealing (check all that apply) True Cash and Taxable Values Section 8: Valuation Information for Each Parcel under Appeal Parcel Number: 0400420 Classification of Property: Real Commercial Current Assessed Value (also known as State Equalized Value) as established by the Board of Review: 525400 Current Taxable Value as established by the Board of Review: 345894 What do you believe is the fair market value (also known as True Cash Value)? 350000 Multiply the True Cash Value by 50% and enter here. This is your contention of Assessed Value (also known as State Equalized Value). 175000 If you belive the Taxable Value differs from your contention of Assessed Value, enter your contention of Taxable Value. Section 9: Assessment Information Type of Tax Assessment(s): Assessment Number(s): Check all that is being appealed: Check what action prompted this appeal: If “other,” please explain: Section 10: Special Assessment Information Type of Special Assessment: Did you protest the special assessment at the hearing held to confirm the special assessment roll? If Yes, what was the date of the hearing held to confirm the special assessment roll? If No, please explain: Section 11: Classification Information Parcel Number: Current Classification of Property as established by Board of Review: What do you believe is the property’s classification?
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STATE OF MICHIGAN GRETCHEN WHITMER GOVERNOR DEPARTMENT OF LICENSING AND
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