Record Finder / 26-001412-TT
Michigan

Hypothetical Widget LLC Petitioner Vs. City Of Detroit Respondent

Petitioner
Hypothetical Widget LLC
Respondent
City Of Detroit

Case overview

Docket number
26-001412-TT
Status
Answer Due
CaseType
ET Property
Division
ET
County
Wayne
Judge
No judge assigned

Docket history

Line #SubjectFilerLine RefEnter Date/Post MarkFeeRelated Item
4Proof of service of petition was received.Not recordedNot recorded09/15/2026Not recordedDownload
Not recordedNot recordedNot recordedNot recordedNot recordedNot recordedDownload
3Petition has been verifiedPET108/11/2026Not recordedDownload
Not recordedNot recordedNot recordedNot recordedNot recordedNot recordedDownload
2Notice of Docket Number ETNot recordedNot recorded08/11/2026Not recordedDownload
1A petition was received.PETNot recorded05/26/2026$400.00Download
Not recordedNot recordedNot recordedNot recordedNot recordedNot recordedDownload

Documents

26 - Detroit - Hypo POS.pdfRead complete document text →
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Page 1

STATE OF MICHIGAN 

MICHIGAN TAX TRIBUNAL 

HYPOTHETICAL WIDGET LLC, 

Petitioner, 

v. 

MTT Docket # 26-001412 

CITY OF DETROIT, 

Respondent. 

PROOF OF SERVICE 

STATE OF MICHIGAN 

) 

) ss. 

COUNTY OF OAKLAND) 

Aaron M. Fales, being duly sworn, deposes and says that on September 1< 

2026 he served a 

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

Aaron M. Fales 

~

Page 2

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON |. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

Hypothetical Widget LLC, 

Petitioner, 

MICHIGAN TAX TRIBUNAL 

v 

MTT Docket No.: 26-001412 

City of Detroit, 

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: August 11, 2026 

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

Page 3

BY CERTIFIED UNITED STATES MAIL, RETURN RECEIPT REQUESTED: 

CLERK 

DEIROI 

804 CAYMC, 2 WOODWARD AVENUE 

DETROIT, MI 4822¢ 

ASSESSOR 

DETROIT 

804 CAYMC, 2 WOODWARD AVENUE 

DETROIT, MI 48224 

AND BY FIRST-CLASS UNITED STATES MAIL: 

CLERK 

. 

WAYNE COUNTY 

CAYMC, 2 WOODWARD AVENUE #211 

DETROIT, MI 48226 

DIRECTOR OF EQUALIZATION 

WAYNE COUNTY 

500 GRISWOLD ST. 21ST FLOOR 

DETROIT, MI 48226 

SECRETARY OF SCHOOL BOARD 

DETRON PUBLIC SCHOOLS 

7321 2ND AVENUE, 14TH FLOOR 

DETROIT, Mi 48202-4050 

STATE TREASURER 

MICHIGAN DEPARTMENT OF TREASURY 

TREASURY BUILDING 

430 W. ALLEGAN ST. 

LANSING, Mi48922

Page 4

STATE OF MICHIGAN 

MICHIGAN ADMINISTRATIVE HEARINGS SYSTEM 

MICHIGAN TAX TRIBUNAL 

HYPOTHETICAL WIDGET LLC, 

Petitioner, 

MTT Docket #26-001412 

VS. 

Parcel No. 02000880.001 

CITY OF DETROIT, 

Respondent. 

/ 

PETITION 

Hypothetical Widget LLC (“Petitioner”), through its attorneys, Law Office of 

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

1. 

Petitioner's principal office address 

is 2030 Park Ave., 

Detroit, 

MI 

48226. 

Petitioner 

is a party in interest with respect to property taxes on real 

property tax parcel no(s}. 02000880.001 (“Petitioner's Property"), at 55 W Canfield, 

Detroit, MI, 48226. 

2. 

Respondent, City of Detroit assesses and collects property taxes on 

Petitioner's Property. 

3. 

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

Parcel to be $74,463 and assessed Petitioner's Property at $330,900 resulting in a

Page 5

4. 

Petitioner's 

Property 

is 

classified 

as 

Residential 

Real 

Property. 

Petitioner's Property 

is 

a residential condo property. 

Petitioner believes that 

Petitioner's Property was designed fo be used for residential purposes. 

5. 

This matter involves issues relating fo: {a} valuation, (b) assessment, 

(c) taxable value, and (d) uniformity. 

6. 

At this time, Petitioner believes, as 

it relates to taxable value, that 

there is a dispute relative to the value of a loss. 

7. 

The 2026 assessment, including state equalized value and taxable 

value, 

imposed 

on 

Petitioner's 

Property, 

and 

the 

taxes 

to 

be 

levied 

and 

collected thereon, are invalid and unlawful and operate as a fraud upon the 

taxpayer for the reasons that: 

(a) 

The 

assessment, 

including 

state 

equalized 

value 

and/or 

taxable value, exceeds the amount permitted by the Michigan Constitution and 

applicable statutes; 

{fb} 

The 

assessment, 

including 

state 

equalized 

value 

and/or 

taxable value, are af 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

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 2026 taxable value of Petitioner's Parcel from $74,463 to 

$50,000, and reducing the 2026 assessed and state equalized values of 

Petitioner's Property from $330,700 to $50,000, and requiring Respondent to pay 

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

Respectfully submitted, 

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

Attorney for Pefitioner 

By: Ey 

Aaron M. Fales (P72864) 

330 Hamilton Row, Ste 350 

Birmingham, MI 48009 

(248) 767-9840 

May 26 

Dated: 

, 2026

Page 7

Com or on 10) 072 

w 

q 

Fax: (313) 224-4576 

ERO 

Detroit, Michigan 48226 

www.detroitmi.gov 

04/06/2026 

HYPOTHETICAL WIDGET LLC 

2030 PARK AVE 

DETROIT MI 48226 

RE:

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Page 1

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA

DIRECTOR

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

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

MICHIGAN TAX TRIBUNAL

Docket Number: 26-001412

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

Party Filing Document 

Petitioner

Files

Document Type: Proof of Service: Petition

Attachment File Name: 26 - Detroit - Hypo POS

Fee Information

Filing Fee: $ 0.00

Payment Information

Payment: $ 0.00

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HYPO 2026 Petition and support.pdfRead complete document text →
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Page 1

ARCHIVED

Coleman A. Young Municipal Center

2 Woodward Avenue, Suite 105

Detroit, Michigan 48226

Phone: (313) 628-0722

Fax: (313) 224-4576

www.detroitmi.gov

04/06/2026

Adjustment granted due to market and/or condition. 

A Michigan Tax Tribunal appeal must be made by May 31st of the current year for properties classified as:

Commercial Real, Industrial Real, Commercial Personal, Industrial Personal and Utility Personal Property.

A Michigan Tax Tribunal appeal must be made by July 31st of the current year for Residential Real Property

Classification.

A property Classification appeal may only be made for the current year. Such appeal may be filed with the

State Tax Commission, PO Box 30471, Lansing, MI 48909-7971 by June 30th of the current year.

Michigan Tax Tribunal

P.O. Box 30232

Lansing MI 48909

CONCLUSION:

Principle Residence Exemption:

The March Board of Review considered (if any) petitioner's and/or duly authorized representative evidence

and/or testimony. The March Board of Review considered facts presented as on the assessment roll and/or any

recommendations offered by the Office of the Assessor.

6.

7.

6.

5.

4.

3.

2.

02000880.001

1. 

FINDING OF FACTS:

The March Board of Review has considered the appeal on the 2026 assessment for the below described property

and concluded that:

01

HYPOTHETICAL WIDGET LLC

District:

6

2030 PARK AVE

DETROIT MI 48226

RE: MARCH BOARD OF REVIEW PETITION NUMBER:

2026

M-005427

Parcel Number:

Property Address:

55 W CANFIELD 32

Property Classification:

201 (COMMERCIAL-IMPROVED)

Ad Valorem

Property Legal Description:

Petitioner timely filed an appeal to the March Board of Review.

Before Appeal

After Appeal

2026

Assessed Value

627,900

330,900

2026

Taxable Value

74,463

74,463

If you are dissatisfied with the decision of the March Board of Review, submit this notice and complete the enclosed

small claims form to appeal to:

Sincerely,

City of Detroit Board of Review

UNIT 32 WAYNE COUNTY CONDO PLAN NO. 845 "WEST CANFIELD CONDOS" FIRST AMENDMENT RECORDED L49921 P797 DEED

Page 2

STATE OF MICHIGAN 

MICHIGAN ADMINISTRATIVE HEARINGS SYSTEM 

MICHIGAN TAX TRIBUNAL 

HYPOTHETICAL WIDGET LLC, 

Petitioner, 

vs. 

CITY OF DETROIT, 

Respondent. 

/

 

 

 

MTT Docket #26-00 

Parcel No. 02000880.001 

 

 

 

 

PETITION 

 

 

Hypothetical Widget LLC (“Petitioner”), through its attorneys, Law Office of 

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

 

1. 

Petitioner's principal office address is 2030 Park Ave., Detroit, MI 

48226. Petitioner is a party in interest with respect to property taxes on real 

property tax parcel no(s). 02000880.001 ("Petitioner's Property"), at 55 W Canfield, 

Detroit, MI, 48226. 

 

2. 

Respondent, City of Detroit assesses and collects property taxes on 

Petitioner's Property. 

 

3. 

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

Parcel to be $74,463 and assessed Petitioner's Property at $330,900 resulting in a 

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

factor.

Page 3

4. 

Petitioner's Property is classified as Residential Real Property. 

Petitioner's Property is a residential condo property. Petitioner believes that 

Petitioner's Property was designed to be used for residential purposes. 

 

5. 

This matter involves issues relating to: (a) valuation, (b) assessment, 

(c) taxable value, and (d) uniformity. 

 

6. 

At this time, Petitioner believes, as it relates to taxable value, that 

there is a dispute relative to the value of a loss. 

 

7. 

The 2026 assessment, including state equalized value and taxable 

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

collected thereon, are invalid and unlawful and operate as a fraud upon the 

taxpayer for the reasons that: 

 

 

(a) 

The assessment, including state equalized value and/or 

taxable value, exceeds the amount permitted by the Michigan Constitution and 

applicable statutes; 

 

 

(b) 

The assessment, including state equalized value and/or 

taxable value, are at higher percentages of true cash value than permissible 

under the Michigan Constitution and applicable statutes; 

 

 

(c) 

The assessment, including taxable value and/or state 

equalized value, are based upon an erroneous determination of the true cash 

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

and are based upon the application of wrong principles; and,

Page 4

(d) 

The assessment, including state equalized value and/or 

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

discriminate against Petitioner and deny Petitioner its constitutional rights to 

uniformity, equal protection and due process of law. 

 

WHEREFORE, Petitioner requests that the Tax Tribunal enter an 

Order reducing the 2026 taxable value of Petitioner's Parcel from $74,463 to 

$50,000, and reducing the 2026 assessed and state equalized values of 

Petitioner's Property from $330,900 to $50,000, and requiring Respondent to pay 

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

 

 

 

 

 

 

 

 

 

 

 

 

Dated: ___________, 2026 

Respectfully submitted, 

 

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

Attorney for Petitioner 

 

By: _________________________ 

 

Aaron M. Fales (P72864) 

 330 Hamilton Row, Ste 350 

 Birmingham, MI 48009 

 (248) 767-9840 

 

 

 

 

 

May 26

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EntireTribunalCaseISPetition.pdfRead complete document text →
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Page 1

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA 

DIRECTOR

Entire Tribunal Case Information Sheet - Petitioner

MTT DOCKET NO. 

 

Section 1: Petitioner’s Contact Information

Filer type: 

Organization 

Local Unit of Government

First Name

M.I.

Last Name/Company Name

Hypothetical Widget LLC

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

2030 Park Ave.

City or Town

Detroit

State

Michigan

ZIP Code

48226

Telephone Number

2487679840

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

afaleslaw@gmail.com

 

 

Section 2: Attorney/Authorized Representative’s Contact Information

First Name

Aaron

M.I.

Last Name

Fales

Firm Name (if any)

Law Office of Aaron M Fales, P.C.

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

330 Hamilton Row

Suite 350

City or Town

Birmingham

State

Michigan

ZIP Code

48009

Telephone Number

248-767-9840

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

afaleslaw@gmail.com

 

Section 3: Issue 

Please designate one: 

Valuation 

 

Section 4: Subject Property Information 

How many parcels are you 

appealing?

1

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

55 W Canfield

Detroit

Page 2

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA 

DIRECTOR

Michigan

48226

Taxing Authority (City or Township)

City of Detroit (Wayne) 

County

Wayne

If you are appealing more than one parcel, are they contiguous or adjoining? 

(*If no, you must file separate appeals for each non-contiguous or non-adjoining parcel.)

N/A

 

 

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

True Cash and Taxable Values

If “Other”, please explain:

 

 

Section 6: Valuation Information for Each Parcel under Appeal

Parcel Number:

02000880.001

Classification of Property: Real (check one)

Commercial (check one)

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

330900

Current Taxable Value as established by the Board of Review:

74463

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

100000

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

50000

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

50000

Fee Information

The filing fee is based on the greater of State Equalized Value or Taxable Value in contention. If you are appealing more than one parcel, the parcel with the 

highest State Equalized Value or Taxable Value in contention will be used to determine your filing fee, plus $25.00 will be added for each additional parcel being 

appealed.

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

 

 $100,000.00 and under $250.00

 $100,000.01 to $500,000.00 $400.00

 $Over $500,000.00 $600.00

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

Page 3

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA 

DIRECTOR

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

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

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

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

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

Petitioner or Attorney/Authorized Representative’s Signature: 

/s/ Aaron Fales

Payment Information

Amount: 400

Success: True

Message: ""

Waiver Code:

Transaction Number: 26052686936197

Supporting Waiver Documents:

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ET_Notice_of_Docket_Number.2026-08-11_15-12-11.pdfRead complete document text →
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Page 1

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA

DIRECTOR

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

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

Hypothetical Widget LLC, 

Petitioner,

 MICHIGAN TAX TRIBUNAL

v

MTT Docket No.: 26-001412

City of Detroit, 

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: August 11, 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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HYPO 2026 Petition and support.pdfRead complete document text →
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Page 1

ARCHIVED

Coleman A. Young Municipal Center

2 Woodward Avenue, Suite 105

Detroit, Michigan 48226

Phone: (313) 628-0722

Fax: (313) 224-4576

www.detroitmi.gov

04/06/2026

Adjustment granted due to market and/or condition. 

A Michigan Tax Tribunal appeal must be made by May 31st of the current year for properties classified as:

Commercial Real, Industrial Real, Commercial Personal, Industrial Personal and Utility Personal Property.

A Michigan Tax Tribunal appeal must be made by July 31st of the current year for Residential Real Property

Classification.

A property Classification appeal may only be made for the current year. Such appeal may be filed with the

State Tax Commission, PO Box 30471, Lansing, MI 48909-7971 by June 30th of the current year.

Michigan Tax Tribunal

P.O. Box 30232

Lansing MI 48909

CONCLUSION:

Principle Residence Exemption:

The March Board of Review considered (if any) petitioner's and/or duly authorized representative evidence

and/or testimony. The March Board of Review considered facts presented as on the assessment roll and/or any

recommendations offered by the Office of the Assessor.

6.

7.

6.

5.

4.

3.

2.

02000880.001

1. 

FINDING OF FACTS:

The March Board of Review has considered the appeal on the 2026 assessment for the below described property

and concluded that:

01

HYPOTHETICAL WIDGET LLC

District:

6

2030 PARK AVE

DETROIT MI 48226

RE: MARCH BOARD OF REVIEW PETITION NUMBER:

2026

M-005427

Parcel Number:

Property Address:

55 W CANFIELD 32

Property Classification:

201 (COMMERCIAL-IMPROVED)

Ad Valorem

Property Legal Description:

Petitioner timely filed an appeal to the March Board of Review.

Before Appeal

After Appeal

2026

Assessed Value

627,900

330,900

2026

Taxable Value

74,463

74,463

If you are dissatisfied with the decision of the March Board of Review, submit this notice and complete the enclosed

small claims form to appeal to:

Sincerely,

City of Detroit Board of Review

UNIT 32 WAYNE COUNTY CONDO PLAN NO. 845 "WEST CANFIELD CONDOS" FIRST AMENDMENT RECORDED L49921 P797 DEED

Page 2

STATE OF MICHIGAN 

MICHIGAN ADMINISTRATIVE HEARINGS SYSTEM 

MICHIGAN TAX TRIBUNAL 

HYPOTHETICAL WIDGET LLC, 

Petitioner, 

vs. 

CITY OF DETROIT, 

Respondent. 

/

 

 

 

MTT Docket #26-00 

Parcel No. 02000880.001 

 

 

 

 

PETITION 

 

 

Hypothetical Widget LLC (“Petitioner”), through its attorneys, Law Office of 

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

 

1. 

Petitioner's principal office address is 2030 Park Ave., Detroit, MI 

48226. Petitioner is a party in interest with respect to property taxes on real 

property tax parcel no(s). 02000880.001 ("Petitioner's Property"), at 55 W Canfield, 

Detroit, MI, 48226. 

 

2. 

Respondent, City of Detroit assesses and collects property taxes on 

Petitioner's Property. 

 

3. 

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

Parcel to be $74,463 and assessed Petitioner's Property at $330,900 resulting in a 

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

factor.

Page 3

4. 

Petitioner's Property is classified as Residential Real Property. 

Petitioner's Property is a residential condo property. Petitioner believes that 

Petitioner's Property was designed to be used for residential purposes. 

 

5. 

This matter involves issues relating to: (a) valuation, (b) assessment, 

(c) taxable value, and (d) uniformity. 

 

6. 

At this time, Petitioner believes, as it relates to taxable value, that 

there is a dispute relative to the value of a loss. 

 

7. 

The 2026 assessment, including state equalized value and taxable 

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

collected thereon, are invalid and unlawful and operate as a fraud upon the 

taxpayer for the reasons that: 

 

 

(a) 

The assessment, including state equalized value and/or 

taxable value, exceeds the amount permitted by the Michigan Constitution and 

applicable statutes; 

 

 

(b) 

The assessment, including state equalized value and/or 

taxable value, are at higher percentages of true cash value than permissible 

under the Michigan Constitution and applicable statutes; 

 

 

(c) 

The assessment, including taxable value and/or state 

equalized value, are based upon an erroneous determination of the true cash 

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

and are based upon the application of wrong principles; and,

Page 4

(d) 

The assessment, including state equalized value and/or 

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

discriminate against Petitioner and deny Petitioner its constitutional rights to 

uniformity, equal protection and due process of law. 

 

WHEREFORE, Petitioner requests that the Tax Tribunal enter an 

Order reducing the 2026 taxable value of Petitioner's Parcel from $74,463 to 

$50,000, and reducing the 2026 assessed and state equalized values of 

Petitioner's Property from $330,900 to $50,000, and requiring Respondent to pay 

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

 

 

 

 

 

 

 

 

 

 

 

 

Dated: ___________, 2026 

Respectfully submitted, 

 

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

Attorney for Petitioner 

 

By: _________________________ 

 

Aaron M. Fales (P72864) 

 330 Hamilton Row, Ste 350 

 Birmingham, MI 48009 

 (248) 767-9840 

 

 

 

 

 

May 26

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EntireTribunalCaseISPetition.pdfRead complete document text →
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Page 1

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA 

DIRECTOR

Entire Tribunal Case Information Sheet - Petitioner

MTT DOCKET NO. 

 

Section 1: Petitioner’s Contact Information

Filer type: 

Organization 

Local Unit of Government

First Name

M.I.

Last Name/Company Name

Hypothetical Widget LLC

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

2030 Park Ave.

City or Town

Detroit

State

Michigan

ZIP Code

48226

Telephone Number

2487679840

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

afaleslaw@gmail.com

 

 

Section 2: Attorney/Authorized Representative’s Contact Information

First Name

Aaron

M.I.

Last Name

Fales

Firm Name (if any)

Law Office of Aaron M Fales, P.C.

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

330 Hamilton Row

Suite 350

City or Town

Birmingham

State

Michigan

ZIP Code

48009

Telephone Number

248-767-9840

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

afaleslaw@gmail.com

 

Section 3: Issue 

Please designate one: 

Valuation 

 

Section 4: Subject Property Information 

How many parcels are you 

appealing?

1

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

55 W Canfield

Detroit

Page 2

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA 

DIRECTOR

Michigan

48226

Taxing Authority (City or Township)

City of Detroit (Wayne) 

County

Wayne

If you are appealing more than one parcel, are they contiguous or adjoining? 

(*If no, you must file separate appeals for each non-contiguous or non-adjoining parcel.)

N/A

 

 

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

True Cash and Taxable Values

If “Other”, please explain:

 

 

Section 6: Valuation Information for Each Parcel under Appeal

Parcel Number:

02000880.001

Classification of Property: Real (check one)

Commercial (check one)

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

330900

Current Taxable Value as established by the Board of Review:

74463

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

100000

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

50000

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

50000

Fee Information

The filing fee is based on the greater of State Equalized Value or Taxable Value in contention. If you are appealing more than one parcel, the parcel with the 

highest State Equalized Value or Taxable Value in contention will be used to determine your filing fee, plus $25.00 will be added for each additional parcel being 

appealed.

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

 

 $100,000.00 and under $250.00

 $100,000.01 to $500,000.00 $400.00

 $Over $500,000.00 $600.00

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

Page 3

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA 

DIRECTOR

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

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

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

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

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

Petitioner or Attorney/Authorized Representative’s Signature: 

/s/ Aaron Fales

Payment Information

Amount: 400

Success: True

Message: ""

Waiver Code:

Transaction Number: 26052686936197

Supporting Waiver Documents:

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.