Flagstar Bank Na, Petitioner Vs. City Of Iron Mountain, Respondent

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 NA, 

Petitioner,

 MICHIGAN TAX TRIBUNAL

 

 ENTIRE TRIBUNAL

v 

 MTT Docket No. 25-001896

City Of Iron Mountain,

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

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

Flagstar Bank NA, 

Petitioner,

 MICHIGAN TAX TRIBUNAL

 

 ENTIRE TRIBUNAL

v 

 MTT Docket No. 25-001896

City Of Iron Mountain,

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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Page 1

STATE OF MICHIGAN 

MICHIGAN TAX TRIBUNAL 

FLAGSTAR BANK, N.A., 

Petitioner, 

MOAHR Docket No. 25-001896 

v 

CITY OF IRON MOUNTAIN, 

Respondent. 

JOINT MOTION TO WITHDRAW 

Petitioner and Respondent, by and through their respective attorneys, jointly request the 

Tribunal withdraw this matter with no costs to either party. 

Respectfully Submitted, 

<r 

By: /s/ Aaron M. Fales 

ay: Os 

Sumardign 

Aaron M. Fales (P72864) 

Abbey'Simondsen 

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

City of Iron Mountain — Assessor 

Attorney for Petitioner 

501 S Stephenson Avenue 

330 Hamilton Row, Suite 350 

Iron Mountain, MI 49801 

Birmingham, MI 48009 

906-774-8530 

(248) 767-9840 

Date: 7/15/26 

Date: 

7] =f 2G

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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: 25-001896

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: Flagstar Joint Motion - FINAL

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

Flagstar Bank NA, 

Petitioner,

 MICHIGAN TAX TRIBUNAL

v

 

MTT Docket No. 25-001896 

City Of Iron Mountain,

Respondent.

ORDER GRANTING PETITIONER’S MOTION TO AMEND

The Tribunal has considered the file in this case and finds that Petitioner filed a motion 

requesting that the Tribunal permit them to amend the petition to include a subsequent 

tax year. Respondent has not filed a response to the Motion to Amend. The motion is 

timely under MCL 205.737 and 205.735a, however, and Petitioner has shown good 

cause to justify the granting of the motion. Therefore,

IT IS ORDERED that Petitioner’s Motion to Amend is GRANTED.

IT IS FURTHER ORDERED that this order only grants the relief indicated above and 

does not find as true any allegations of fact or provide any other relief requested by the 

motion.

By: /s/ Patricia L. Halm

Entered: June 24, 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

Flagstar Bank NA, 

Petitioner,

 MICHIGAN TAX TRIBUNAL

v

 

MTT Docket No. 25-001896 

City Of Iron Mountain,

Respondent.

ORDER GRANTING PETITIONER’S MOTION TO AMEND

The Tribunal has considered the file in this case and finds that Petitioner filed a motion 

requesting that the Tribunal permit them to amend the petition to include a subsequent 

tax year. Respondent has not filed a response to the Motion to Amend. The motion is 

timely under MCL 205.737 and 205.735a, however, and Petitioner has shown good 

cause to justify the granting of the motion. Therefore,

IT IS ORDERED that Petitioner’s Motion to Amend is GRANTED.

IT IS FURTHER ORDERED that this order only grants the relief indicated above and 

does not find as true any allegations of fact or provide any other relief requested by the 

motion.

By: /s/ Patricia L. Halm

Entered: June 24, 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

Flagstar Bank NA, 

Petitioner,

 MICHIGAN TAX TRIBUNAL

v

 

MTT Docket No. 25-001896 

City Of Iron Mountain,

Respondent.

ORDER GRANTING PETITIONER’S MOTION TO AMEND

The Tribunal has considered the file in this case and finds that Petitioner filed a motion 

requesting that the Tribunal permit them to amend the petition to include a subsequent 

tax year. Respondent has not filed a response to the Motion to Amend. The motion is 

timely under MCL 205.737 and 205.735a, however, and Petitioner has shown good 

cause to justify the granting of the motion. Therefore,

IT IS ORDERED that Petitioner’s Motion to Amend is GRANTED.

IT IS FURTHER ORDERED that this order only grants the relief indicated above and 

does not find as true any allegations of fact or provide any other relief requested by the 

motion.

By: /s/ Patricia L. Halm

Entered: June 24, 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

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Page 1

STATE OF MICHIGAN 

MICHIGAN TAX TRIBUNAL 

 

FLAGSTAR BANK, N.A., 

Petitioner, 

 

v. MTT Docket No. 25-001896 

 

CITY OF IRON MOUNTAIN, 

Respondent. 

 Parcel: 

051-104-811-00 

 

 

/

 

 

 

Law Office of Aaron M. Fales, 

Attorneys for Petitioner 

Aaron Fales (P72864) 

 

330 Hamilton Row, Suite 350 

Birmingham, MI 48009 

(248) 767-9840 

aaron@afaleslaw.com 

City of Iron Mountain 

Abbey Simondsen - Assessor 

501 South Stevenson Hwy. 

Iron Mountain, MI 49801 

906-774-8530 

assessor@ironmountainmi.gov 

 / 

 

MOTION TO AMEND PETITION TO CONTEST 

2026 ASSESSED AND TAXABLE VALUES 

 

PETITIONER, by and through its attorney, Law Office of Aaron M. Fales, P.C., moves 

to amend the Petition in this matter to include the following: 

1. In 2026, Respondent determined the following values: 

 

True Cash

Value 

Assessed and State

Equalized Value 

Taxable

Value 

$2,072,800

$1,036,400

$750,450

 

 

 

2. The 2026 assessment, including state equalized value and taxable 

value, imposed on Petitioner’s Property, and the taxes to be levied and collected

Page 2

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; 

(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, 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 an Order reducing the values to the following: 

 

True Cash

Value 

Assessed and State

Equalized Value 

Taxable

Value 

$800,000

$400,000

$400,000

 

 

and requiring that Respondent pay to Petitioner the refunds attributable to such 

reductions, plus interest and costs.

Page 3

_________________

Respectfully submitted, 

 

LAW OFFICE OF AARON M. FALES, P.C. 

Attorney for Petitioner 

 

 

 

By: _ 

Aaron Fales 

330 Hamilton Row, Suite 350 

Birmingham, MI 48009 

(248) 767-9840 

 

Dated: 5/24/26 

 

 

 

 

PROOF OF SERVICE 

 

STATE OF MICHIGAN ) 

) ss. 

COUNTY OF OAKLAND ) 

 

 

 

Aaron M. Fales, being duly sworn, deposes and says that on May 24, 2026 he served a copy of 

Petitioner’s Motion to Amend on the Respondent. 

 

 

Aaron M. Fales

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Page 1

1 of 1

Docket #: 25-001896

Party Filing Document

Party Filing Document: 

 Petitioner

 Petitioner

 

 

If 'other', Identify: 

File

Document Type: 

 

 

fuFile:

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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

NOTICE OF DECEMBER 16 - 30, 2026 PREHEARING GENERAL CALL AND 

ORDER OF PROCEDURE

Flagstar Bank NA,

Petitioner,

v

 

 

City Of Iron Mountain,

Respondent.

 MTT Docket No. 25-001896

Please be advised that 25-001896 has been placed on a two-week Prehearing General 

Call commencing December 16, 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.

Page 2

MTT Docket No. 25-001896

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 

by August 19, 2026. Valuation disclosures will not be admitted into evidence 

unless disclosed and furnished in accordance with this order (even though 

admissible) except upon a finding of good cause by the Tribunal.

IT IS FURTHER ORDERED that the parties shall file and exchange their Prehearing 

Statements by August 19, 2026. Witnesses, with the exception of rebuttal witnesses, 

will not be allowed to testify unless disclosed in the Prehearing Statement and the 

Prehearing Statement is furnished in accordance with this order except upon a finding 

of good cause by the Tribunal. Failure to file the Prehearing Statement may result in 

holding a party or parties in default. See TTR 237. 

IT IS FURTHER ORDERED that “Pre-Valuation Disclosure” discovery is CLOSED on 

August 19, 2026, which means all discovery has been requested, all Motions to Compel 

have been filed, and all requested or ordered discovery has been exchanged by that 

date. Discovery relative to the valuation disclosure prepared for purposes of litigating 

this case or the valuation expert that prepared that valuation disclosure is not permitted

Page 3

MT

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Page 1

STATE OF MICHIGAN 

MICHIGAN TAX TRIBUNAL 

FLAGSTAR BANK, NA, 

Petitioner, 

V. 

MTT Docket # 25-001896 

CITY OF IRON MOUNTAIN, 

Respondent. 

PROOF OF SERVICE 

STATE OF MICHIGAN 

) 

) ss. 

COUNTY OF OAKLAND) 

Aaron M. Fales, being duly sworn, deposes and says that on September 12, 2025 he served a 

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

Aaron M. Fales

Page 2

BY CERTIFIED UNITED STATES MAIL, RETURN RECEIPT REQUESTED: 

IRON 

MOUNTAIN 

£01 S. STEPHENSON AVENUE 

RON MOUNT 

. MI £9801 

DIRECTOR OF EQUALIZAT! 

DICKINSON COUNTY 

PO BOX 609 

IRON MOUNTAIN, 

Mi 49301-0609

Page 3

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

Flagstar Bank NA, 

Petitioner, 

MICHIGAN TAX TRIBUNAL 

v 

MTT Docket No.: 25-001896 

City Of Iron Mountain, 

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 29, 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

Page 4

STATE OF MICHIGAN 

MICHIGAN ADMINISTRATIVE HEARINGS SYSTEM 

MICHIGAN TAX TRIBUNAL 

FLAGSTAR BANK, N.A., 

Petitioner, 

MTT Docket #25. 001896 

Vs. 

Parcel No. 051-104-811-00 

CITY OF IRON MOUNTAIN, 

Respondent. 

/ 

PETITION 

FLAGSTAR BANK, N.A. (“Petitioner”), through 

its attorneys, Law Office of 

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

[= 

Petitioner's principal office address 

is 5151 Corporate 

Dr., Troy, Ml 

48098. 

Petitioner 

is a party 

in interest with respect to property taxes on real 

property 

tax 

parcel 

no. 

051-104-811-00 

(Petitioner's 

Property"), 

at 

1805 

S. 

Stephenson Ave., Iron Mt., Ml. 

2. 

Respondent, City of Iron Mountain, assesses and collects property 

taxes on Petitioner's Property. 

3. 

In 2025, Respondent determined the taxable value of Petitioner's 

Property to be $730,721 and assessed Petitioner's Property at $1,136,400 resulting 

in 

a 

state equalized 

value 

of 

the same amount based 

on 

the 

tenative 

equalization factor.

Page 5

4. 

Petitioner's 

Property 

is 

classified 

as 

Commercial 

Real 

Property. 

Petitioner's 

Property 

is 

a bank building. 

Petitioner believes 

that 

Petitioner's 

Property was originally designed to be used as a bank branch. 

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

Page 6

(d

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Page 1

STATE OF MICHIGAN 

DEPARTMENT OF LICENSING & REGULATORY AFFAIRS 

MICHIGAN ADMINISTRATIVE HEARING SYSTEM 

MICHIGAN TAX TRIBUNAL 

FLAGSTAR BANK, N.A., 

Petitioner, 

MTT Docket 25-001896 

\Y 

CITY OF IRON MOUNTAIN, 

Respondent. 

ENTIRE TRIBUNAL PROPERTY TAX ANSWER 

1. 

Neither Admit nor Deny Admit. 

2. 

Admit. 

3: 

Admit. 

4. 

Neither Admit nor Deny. 

5: 

Neither Admit nor Deny. 

6. 

Neither Admit nor Deny. 

Ts 

Neither Admit nor Deny. 

Respondent reserves the right to add additional affirmative defenses as they become 

known to it through discovery in this matter. 

CITY OF IRON MOUNTAIN 

Date: 

August 18, 2025 

Ody Swrgrd Min 

By: AbHgy Simondsen, for Respondent 

assessor@ironmountainmi.gov 

501 S. Stephenson Avenue 

Iron Mountain, MI 

49801 

(906) 774-8530

Page 2

STATE OF MICHIGAN 

DEPARTMENT OF LICENSING & REGULATORY AFFAIRS 

MICHIGAN ADMINISTRATIVE HEARING SYSTEM 

MICHIGAN TAX TRIBUNAL 

FLAGSTAR BANK N.A., 

Petitioner, 

MTT Docket No. 25-001896 

\% 

CITY OF IRON MOUNTAIN, 

Respondent. 

PROOF OF SERVICE 

I, Abbey Simondsen, certify that on August 18, 2025, I emailed a copy of the Property 

Tax Appeal Answer to Aaron Fales, Law Office of Aaron Fales, P.C., at 

aaron@afaleslaw.com. 

Qlhes Sumer hon 

ABBEY($IMONDSEN

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Page 1

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. 25-001896

Section 1: Respondent’s Contact Information

Filer Type: Local Unit of Government

City Of Iron Mountain (DICKINSON)

Local Unit of Government/First Name

Abbey

M.I.

Ellizabeth

Last Name

Simondsen

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

501 S Stephenson Ave

City or Town

Iron Mountain

State

Michigan

ZIP Code

49801

Telephone Number

906-774-8530

Fax Number

906-774-3774

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

assessor@ironmountainmi.gov

Section 2: Attorney/Authorized Representative’s Contact Information

First Name

Abbey

M.I.

E

Last Name

Simondsen

Firm Name (if any)

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

501 S Stephenson Ave

City or Town

Iron Mountain

State

Michigan

ZIP Code

49801

Telephone Number

9067748530

Fax Number

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

assessor@ironmountainmi.gov

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

Respondent or Authorized Attorney/Representative’s Signature: 

Abbey Simondsen

/s/

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Page 1

STATE OF MICHIGAN 

MICHIGAN ADMINISTRATIVE HEARINGS SYSTEM 

MICHIGAN TAX TRIBUNAL 

FLAGSTAR BANK, N.A., 

Petitioner, 

vs. 

CITY OF IRON MOUNTAIN, 

Respondent. 

/

 

 

 

MTT Docket #25- 

Parcel No. 051-104-811-00 

 

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. 051-104-811-00 ("Petitioner's Property"), at 1805 S. 

Stephenson Ave., Iron Mt., MI. 

 

2. 

Respondent, City of Iron Mountain, assesses and collects property 

taxes on Petitioner's Property. 

 

3. 

 In 2025, Respondent determined the taxable value of Petitioner's 

Property to be $730,721 and assessed Petitioner's Property at $1,136,400 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 a bank building. Petitioner believes that Petitioner's 

Property was originally designed to be used as a bank branch. 

 

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,

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 2025 taxable value of Petitioner's Property from $730,721 to 

$350,000, and reducing the 2025 assessed and state equalized values of 

Petitioner's Property from $1,136,400 to $350,000, and requiring Respondent to 

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

 

 

 

 

 

 

 

 

 

 

 

 

 

Dated: May 26, 2025 

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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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 NA, 

Petitioner,

 MICHIGAN TAX TRIBUNAL

v

MTT Docket No.: 25-001896

City Of Iron Mountain, 

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 29, 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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Page 1

STATE OF MICHIGAN 

MICHIGAN ADMINISTRATIVE HEARINGS SYSTEM 

MICHIGAN TAX TRIBUNAL 

FLAGSTAR BANK, N.A., 

Petitioner, 

vs. 

CITY OF IRON MOUNTAIN, 

Respondent. 

/

 

 

 

MTT Docket #25- 

Parcel No. 051-104-811-00 

 

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. 051-104-811-00 ("Petitioner's Property"), at 1805 S. 

Stephenson Ave., Iron Mt., MI. 

 

2. 

Respondent, City of Iron Mountain, assesses and collects property 

taxes on Petitioner's Property. 

 

3. 

 In 2025, Respondent determined the taxable value of Petitioner's 

Property to be $730,721 and assessed Petitioner's Property at $1,136,400 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 a bank building. Petitioner believes that Petitioner's 

Property was originally designed to be used as a bank branch. 

 

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,

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 2025 taxable value of Petitioner's Property from $730,721 to 

$350,000, and reducing the 2025 assessed and state equalized values of 

Petitioner's Property from $1,136,400 to $350,000, and requiring Respondent to 

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

 

 

 

 

 

 

 

 

 

 

 

 

 

Dated: May 26, 2025 

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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Page 1

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 Iron Mountain (DICKINSON)

County

Dickinson

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.)

Page 2

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:

051-104-811-00

Classification of Property: Real 

Commercial

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

1136400

Current Taxable Value as established by the Board of Review:

730721

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

800000

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

400000

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?

Page 3

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

ORLENE HAWKS

DIRECTOR

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

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

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.

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

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