Hmd Investments LLC, Petitioner Vs. Township Of Almont, 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 

HMD Investments LLC, 

MICHIGAN TAX TRIBUNAL 

 

Petitioner, 

 

 

v 

 

MTT Docket No. 25-001818 

 

Almont Township, 

 

Presiding Judge 

Respondent. 

 

Marcus L. Abood 

 

 

ORDER GRANTING JOINT STIPULATION FOR ENTRY OF CONSENT JUDGMENT 

 

CONSENT JUDGMENT 

 

The Tribunal has reviewed the Stipulation and finds that it comports with the mandates 

of State law.1 As a result, the Tribunal shall enter the parties’ Stipulation. Therefore, 

 

IT IS ORDERED that the Joint Stipulation for Entry of Consent Judgment including all 

attachments, terms and conditions is GRANTED and ADOPTED, unless otherwise 

indicated. 

 

IT IS FURTHER ORDERED that the officer charged with maintaining the assessment 

rolls for the tax years at issue shall correct or cause the assessment rolls to be 

corrected to reflect the property’s true cash and taxable values as provided in this 

Consent Judgment within 20 days of the entry of the Consent Judgment.2 

 

IT IS FURTHER ORDERED that the officer charged with collecting or refunding the 

affected taxes shall collect taxes and any applicable interest or issue a refund as 

required by the Consent Judgment within 28 days of the entry of the Consent 

Judgment. If a refund is warranted, it shall, unless otherwise indicated, include a 

proportionate share of any property tax administration fees paid and of penalty and 

interest paid on delinquent taxes. The refund shall also, unless otherwise indicated, 

separately indicate the amount of the taxes, fees, penalties, and interest being 

refunded. A sum determined by the Tribunal to have been unlawfully paid shall, unless 

otherwise indicated, bear interest from the date of payment to the date of judgment and 

the judgment shall bear interest to the date of its payment. A sum determined by the 

Tribunal to have been underpaid shall not bear interest for any time period prior to 28 

days after the issuance of this Consent Judgment. Pursuant to MCL 205.737, interest 

shall accrue (i) after December 31, 2013, through June 30, 2016, at the rate of 4.25%, 

(ii) after June 30, 2016, through December 31, 2016, at the rate of 4.40%, (iii) after 

December 31, 2016, through June 30, 2017, at the rate of 4.50%, (iv) after June 30, 

 

1 See MCL 211.27a. 

2 See MCL 205.755.

Page 2

MTT Docket No. 25-001818 

Page 2 of 2 

 

2017, through December 31, 2017, at the rate of 4.70%, (v) after December 31, 2017, 

through June 30, 2018, at the rate of 5.15%, (vi) after June 30, 2018, through December 

31, 2018, at the rate of 5.41%, (vii) after December 31, 2018, through June 30, 2019, at 

the rate of 5.9%, (viii) after June 30, 2019, through December 31, 2019, at the rate of 

6.39%, (ix) after December 31, 2019, through June 30, 2020, at the rate of 6.40%, (x) 

after June 30 2020, through December 31, 2020, at the rate of 5.63%, (xi) after 

December 31, 2020, through June 30, 2022, at the rate of 4.25%, (xii) after June 30, 

2022, through December 31, 2022, at the rate of 4.27%, (xiii) after December 31, 2022, 

through June 30, 2023, at the rate of 5.65%, (xiv) after June 30, 2023, through 

December 31, 2023, at the rate of 8.25%, (xv) after December 31, 2023, through June 

30, 2024, at the rate of 9.30%, (xvi) after June 30, 2024, through December 31, 2024, at 

the rate of 9.50%, (xvii) after December 31, 2024, through June 30, 2025, at the rate of 

9.47%, and (xviii) after June 30, 2025, through December 31, 2025, at the rate of 

8.66%. 

 

This Consent Judgment resolves all pending claims in this matter and closes this case. 

 

See docket look up for a copy of stipulation and for any possible refund paragraph. 

 

 

 

 

 

 

 

 

By

 

 

Entered: September 24, 2025 

am 

 

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 HEARING SYSTEM 

MICHIGAN TAX TRIBUNAL 

HMD INVESTMENTS LLC, 

Petitioner, 

v 

MTT Docket No. 25-001818 

ALMONT TOWNSHIP, 

Respondent. 

/ 

STIPULATION FOR ENTRY OF CONSENT JUDGMENT 

1. 

The case is pending in the X Entire Tribunal OR _ Small Claims Division. 

2. 

Property Parcel No: 001-001-008-50 

3. 

The values for the property identified above as established by Respondent's 

Board of Review for 2025 are: 

True Cash 

Assessed & State 

Taxable 

Value 

Equalized Value 

Value 

$420,200 

$210,100 

$184,132 

The values for the property identified above as stipulated by the parties for 

settlement purposes for 2025 are: 

True Cash 

Assessed & State 

Taxable 

Valve 

Equalized Valve 

Valve 

$245,000 

$122,500 

$122,500 

If stipulation addresses tax years other than the tax year originally appealed 

or tax years added through motions to amend that have been granted by 

the Tribunal, list the separate facts upon which the parties rely to invoke the 

Tribunal's authority over those tax year or years {aitach additional page if 

necessary):

Page 2

MTT Docket No. 25-001818 

Entire Tribunal Consent Judgment 

6. 

List separately any special terms or conditions being proposed by the 

parties that would affect the execution of this Consent Judgment including, 

but not limited to, the joint payment of the refund, the waiver of interest, 

etc. 

REFUNDS ARE TO BE MADE PAYABLE TO THE LAW OFFICE OF AARON M. FALES, 

P.C. AND SENT CARE OF SUCH COUNSEL: ATTENTION AARON M. FALES, 330 

HAMILTON ROW, STE. 350, BIRMINGHAM, MI 48009. 

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

ALMONT TOWNSHIP 

Attorneys for Petitioner, 

Respondent, 

at 

Ad, 

LL 

By: 

By: 

tes Cur 

Aaron Fales (P72864) 

Andrew Yankee 

/ 

330 Hamilton Row, Suite 350 

Almont Township Assessor 

Birmingham, MI 48009 

819 N Main 

248-767-9840 

Almont, MI 48003 

aaron@afaleslaw.com 

ayankee@almonttownship.org 

9/22/25 

y 

Dated: 

Dated: 

422) 2025

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Page 1

STATE OF MICHIGAN 

MICHIGAN ADMINISTRATIVE HEARING SYSTEM 

MICHIGAN TAX TRIBUNAL 

HMD INVESTMENTS LLC, 

Petitioner, 

v 

MTT Docket No. 25-001818 

ALMONT TOWNSHIP, 

Respondent. 

/ 

STIPULATION FOR ENTRY OF CONSENT JUDGMENT 

1. 

The case is pending in the X Entire Tribunal OR _ Small Claims Division. 

2. 

Property Parcel No: 001-001-008-50 

3. 

The values for the property identified above as established by Respondent's 

Board of Review for 2025 are: 

True Cash 

Assessed & State 

Taxable 

Value 

Equalized Value 

Value 

$420,200 

$210,100 

$184,132 

The values for the property identified above as stipulated by the parties for 

settlement purposes for 2025 are: 

True Cash 

Assessed & State 

Taxable 

Valve 

Equalized Valve 

Valve 

$245,000 

$122,500 

$122,500 

If stipulation addresses tax years other than the tax year originally appealed 

or tax years added through motions to amend that have been granted by 

the Tribunal, list the separate facts upon which the parties rely to invoke the 

Tribunal's authority over those tax year or years {aitach additional page if 

necessary):

Page 2

MTT Docket No. 25-001818 

Entire Tribunal Consent Judgment 

6. 

List separately any special terms or conditions being proposed by the 

parties that would affect the execution of this Consent Judgment including, 

but not limited to, the joint payment of the refund, the waiver of interest, 

etc. 

REFUNDS ARE TO BE MADE PAYABLE TO THE LAW OFFICE OF AARON M. FALES, 

P.C. AND SENT CARE OF SUCH COUNSEL: ATTENTION AARON M. FALES, 330 

HAMILTON ROW, STE. 350, BIRMINGHAM, MI 48009. 

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

ALMONT TOWNSHIP 

Attorneys for Petitioner, 

Respondent, 

at 

Ad, 

LL 

By: 

By: 

tes Cur 

Aaron Fales (P72864) 

Andrew Yankee 

/ 

330 Hamilton Row, Suite 350 

Almont Township Assessor 

Birmingham, MI 48009 

819 N Main 

248-767-9840 

Almont, MI 48003 

aaron@afaleslaw.com 

ayankee@almonttownship.org 

9/22/25 

y 

Dated: 

Dated: 

422) 2025

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Page 1

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

09/15/2025 09:54 AM

BOARD OF REVIEW DECISION

ALMONT, MI. 48003

819 N. MAIN ST.

ASSESSING DEPT

ALMONT TOWNSHIP

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

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

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

PRINCIPAL RESIDENCE EXEMPTION/QUALIFIED AG 

2025

0.0000

2025

184,132

"BOARD OF REVIEW" TAXABLE VALUE 

184,132

2025 ORIGINAL TAXABLE VALUE 

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

"BOARD OF REVIEW" ASSESSED VALUE 

2025

210,100

210,100

2025 ORIGINAL ASSESSED VALUE

DENIED; NO SUPPORTING EVIDENCE PROVIDED

Board of Review Comments:

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

001-001-008-50

The Board has completed their review of parcel number

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

to compute your assessment and taxable value.

101 (AGRICULTURAL-IMPROVED)

THIS PROPERTY IS CLASSIFIED AS

NEW HAVEN MI 48048

P O BOX 480485

HMD INVESTMENTS LLC

SEC 1 T6N R12E DES AS BEG AT A PT ON THE S LINE THAT

IS N 88-45-40 E 1619.44 FT FROM THE SW COR OF SAID SEC

1; TH N 365.37 FT; TH S 88-41-25 W 74.31 FT; N 291.96 FT; TH

N 88-46-11 E 437.74 FT; TH S 04-23-59W 660.21 FT TO S LINE

OF SECTION; TH S88-45-40W 312.77 FT TO POB. 5.598

ACRES PARCEL A SPLIT/COMBINED ON 07/08/2022 FROM

001-001-008-00;

8671 HOLLOW CORNER

001-001-008-50

PROPERTY IDENTIFICATION: (Parcel Code required. Property address

and legal description optional.):

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

FROM

2025

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Page 1

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

ORLENE HAWKS

DIRECTOR

PROPERTY TAX APPEAL ANSWER FORM

VALUATION / EXEMPTION / CLASSIFICATION APPEAL

MOAHR DOCKET NO. 25-001818

Section 1: Respondent’s Contact Information

Filer Type: Local Unit of Government Township Of Almont (LAPEER)

First Name

M.I.

Last Name/Company Name/Unit of Government

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

City or Town

State

Michigan

ZIP Code

Telephone Number

Fax Number

E-mail Address

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

First Name

Andrew

M.I.

Last Name

Yankee

Firm Name (if any)

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

819 N Main St

City or Town

Almont

State

Michigan

ZIP Code

48003

Telephone Number

810-798-8521

Fax Number

___-___-____

E-mail Address

ayankee@almonttownship.org

Section 3: Subject Property Information

Does the subject property have a Principal Residence Exemption of 50% or more? 

Yes

Are the parcels listed by Petitioner contiguous or adjoining? If not, list which parcels adjoin one another.

N/A 

Section 4: Explain Your Answer to this Appeal

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

Decision, Notice of Uncapping, or Assessment Change Notice) with this Small Claims Answer, if applicable. If you do not submit this 

document, you may be held in default.

Page 2

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

ORLENE HAWKS

DIRECTOR

RESPONDENT INTENDS TO REVIEW PETITIONER EVIDENCE & GATHER RESPONDENT EVIDENCE.

Section 5: Jurisdictional Issues

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

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

If yes, check which BOR Petitioner attended: March

If no, was the Notice of Assessment properly sent to Petitioner prior to the March BOR? March*Submit a copy of the Notice of Assessment with the Answer.

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

If yes, cite the Board’s authority.

Was the assessment(s) at issue established as the result of a clerical error or mutual mistake of fact? No

If yes, explain.

Is Petitioner appealing from a State Tax Commission Order? 

If so, what is the issue date?

IF PETITIONER IS APPEALING THE UNCAPPING OF TAXABLE VALUE

When was the Notice of Uncapping, if applicable, issued?

Under what statutory section was the Taxable Value uncapped?

IF PETITIONER IS APPEALING THE DENIAL OF A POVERTY EXEMPTION

Did Petitioner request a Poverty Exemption at a BOR? 

If Yes, check which BOR Petitioner attended: 

List the date the BOR denied Petitioner’s Poverty Exemption:

IF PETITIONER IS APPEALING THE DENIAL OF AN EXEMPTION 

OTHER THAN POVERTY, PRINCIPAL RESIDENCE, OR QUALIFIED AGRICULTURAL EXEMPTIONS

Did Petitioner request the exemption at the BOR? 

If Yes, check which BOR Petitioner attended:

Page 3

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

ORLENE HAWKS

DIRECTOR

Tax Year(s) denied:

List the date the exemption was denied:

What statutory section did Petitioner request the subject property be exempt?

IF PETITIONER IS APPEALING THE CLASSIFICATION OF PROPERTY

What do you believe the classification should be: 

Section 6: Valuation Information *Use the multiple parcel form for additional, contiguous parcels.

Parcel Identification Number:

001-001-008-50

Classification of Property:

Real 

Agricultural

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

210,100

Current Taxable Value as established by the BOR:

184,132

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

420,200

Multiply the True Cash Value by. 5 and enter here. This is your contention of Assessed Value.

210,100

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

184,132

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

Respondent or Attorney/Authorized Representative’s Signature: 

/s/ Andrew Yankee

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Page 1

STATE OF MICHIGAN 

MICHIGAN TAX TRIBUNAL 

HMD INVESTMENTS LLC, 

Petitioner, 

V. 

MTT Docket # 25-001818 

TOWNSHIP OF ALMONT, 

Respondent. 

PROOF OF SERVICE 

STATE OF MICHIGAN 

) 

) ss. 

COUNTY OF OAKLAND) 

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

FEA 2 

) 

2025 he served a copy of Petitioner's Petition on the parties named on the attached list. 

AT 

i 

Aaron M. Fales

Page 2

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

HMD Investments LLC, 

Petitioner, 

MICHIGAN TAX TRIBUNAL 

\4 

MTT Docket No.: 25-001818 

Township Of Almont, 

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 Tribunals rules. 

By: __ Tribunal Clerk 

Entered: July 24, 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 3

BY CERTIFIED UNITED STATES MAIL, RETURN RECEIPT REQUESTED: 

CLERK 

LMONT TWP, 

819 N. MAIN STREET 

ALMONT, Mi 48003-0444 

ASSESSOR 

ALMONT TWP, 

819 N. MAIN STREET 

ALMONT, Mi 48003-0446 

AND BY FIRST-CLASS UNITED STATES MAIL: 

CLERK 

LAPEER COUNTY 

255 CLAY STREET 

LAPEER, MI 48446-2298 

DIRECTOR OF EQUALIZATION 

LAPEER COUNTY 

255 CLAY STREET 

LAPEER, Mi 48446-2298 

SECRETARY OF SCHOOL BOARD 

ALMONT COMMUNITY SCHOOLS 

401 CHURCH STREET 

ALMONT, MI 48003-1030 

STATE TREASURER 

MICHIGAN DEPARTMENT OF 

TREASURY BUILDING 

430 W. ALLEGAN ST. 

LANSING, Mi 48922 

TREASURY

Page 4

STATE OF MICHIGAN 

MICHIGAN ADMINISTRATIVE HEARINGS SYSTEM 

MICHIGAN TAX TRIBUNAL 

HMD INVESTMENTS, LLC, 

Petitioner, 

MTT Docket #25. 

001818 

3. 

Parcel No. 

001-001-008-50 

ALMONT TOWNSHIP, 

Respondent. 

/ 

PETITION 

HMD INVESTMENTS, LLC (“Petitioner”), through its attorneys, Law Office of 

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

i 

Petitioner's 

principal 

office 

address 

is 

48991 

Jefferson 

Ave, 

Chesterfield, MI 48047. 

Petitioner is a party in interest with respect to property 

taxes on real property tax parcel no. 001-001-008-50 ("Petitioner's Property”), at 

8671 Hollow Corners Rd., Almont, Ml. 

2. 

Respondent, Almont Township assesses and collects property taxes 

on Petitioner's Property. 

3. 

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

Property to be $184,132 and assessed Petitioner's Property at $210,100 resulting in 

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

factor for parcel 001-001-008-50.

Page 5

4. 

Petitioner's 

Property 

is 

classified 

as 

Agricultural 

Real 

Property. 

Petitioner's Property 

is Agricultural property. 

Petitioner believes that Petitioner's 

Property was designed to be used for Agricultural 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; 

(bo) 

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 6

(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 on Parcel 001-001-008-50 

from $184,132 to $75,000, and reducing the 2025 assessed and

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

Page 1

STATE OF MICHIGAN 

MICHIGAN ADMINISTRATIVE HEARINGS SYSTEM 

MICHIGAN TAX TRIBUNAL 

HMD INVESTMENTS, LLC, 

Petitioner, 

vs. 

ALMONT TOWNSHIP, 

Respondent. 

/

 

 

 

MTT Docket #25- 

Parcel No. 001-001-008-50 

 

PETITION 

 

 

HMD INVESTMENTS, LLC (“Petitioner”), through its attorneys, Law Office of 

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

 

1. 

Petitioner's principal office address is 48991 Jefferson Ave, 

Chesterfield, MI 48047. Petitioner is a party in interest with respect to property 

taxes on real property tax parcel no. 001-001-008-50 ("Petitioner's Property"), at 

8671 Hollow Corners Rd., Almont, MI. 

 

2. 

Respondent, Almont Township assesses and collects property taxes 

on Petitioner's Property. 

 

3. 

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

Property to be $184,132 and assessed Petitioner's Property at $210,100 resulting in 

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

factor for parcel 001-001-008-50.

Page 2

4. 

Petitioner's Property is classified as Agricultural Real Property. 

Petitioner's Property is Agricultural property. Petitioner believes that Petitioner's 

Property was designed to be used for Agricultural 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,

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 on Parcel 001-001-008-50 

from $184,132 to $75,000, and reducing the 2025 assessed and state equalized 

values of Petitioner's Property from $210,100 to $75,000 and requiring 

Respondent to pay Petitioner the refunds attributable to such reductions, plus 

interest and costs. 

 

 

 

 

 

 

 

 

 

 

 

 

 

Dated: May 28, 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

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

Page 1

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA

DIRECTOR

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

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

HMD Investments LLC, 

Petitioner,

 MICHIGAN TAX TRIBUNAL

v

MTT Docket No.: 25-001818

Township Of Almont, 

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 24, 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

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

Page 1

STATE OF MICHIGAN 

MICHIGAN ADMINISTRATIVE HEARINGS SYSTEM 

MICHIGAN TAX TRIBUNAL 

HMD INVESTMENTS, LLC, 

Petitioner, 

vs. 

ALMONT TOWNSHIP, 

Respondent. 

/

 

 

 

MTT Docket #25- 

Parcel No. 001-001-008-50 

 

PETITION 

 

 

HMD INVESTMENTS, LLC (“Petitioner”), through its attorneys, Law Office of 

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

 

1. 

Petitioner's principal office address is 48991 Jefferson Ave, 

Chesterfield, MI 48047. Petitioner is a party in interest with respect to property 

taxes on real property tax parcel no. 001-001-008-50 ("Petitioner's Property"), at 

8671 Hollow Corners Rd., Almont, MI. 

 

2. 

Respondent, Almont Township assesses and collects property taxes 

on Petitioner's Property. 

 

3. 

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

Property to be $184,132 and assessed Petitioner's Property at $210,100 resulting in 

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

factor for parcel 001-001-008-50.

Page 2

4. 

Petitioner's Property is classified as Agricultural Real Property. 

Petitioner's Property is Agricultural property. Petitioner believes that Petitioner's 

Property was designed to be used for Agricultural 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,

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 on Parcel 001-001-008-50 

from $184,132 to $75,000, and reducing the 2025 assessed and state equalized 

values of Petitioner's Property from $210,100 to $75,000 and requiring 

Respondent to pay Petitioner the refunds attributable to such reductions, plus 

interest and costs. 

 

 

 

 

 

 

 

 

 

 

 

 

 

Dated: May 28, 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

HMD Investments LLC

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

48991 Jefferson Ave.

City or Town

Chesterfield

State

Michigan

ZIP Code

48047

Telephone Number

2487679840

Fax Number

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.

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)

Township Of Almont (LAPEER)

County

Lapeer

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:

001-001-008-50

Classification of Property: Real 

Agricultural

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

210100

Current Taxable Value as established by the Board of Review:

184132

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

150000

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

75000

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 your name below will serve as your signature

Petitioner or Attorney/Authorized Representative’s Signature: 

/s/ Aaron Fales

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