Juniors Place LLC Petitioner Vs. Township Of East Bay Respondent
- Petitioner
- Juniors Place LLC
- Respondent
- Township Of East Bay
Case overview
- Docket number
- 26-001388-TT
- Status
- Ready Schedule
- CaseType
- ET Property
- Division
- ET
- County
- Grand Traverse
- Judge
- No judge assigned
Docket history
| Line # | Subject | Filer | Line Ref | Enter Date/Post Mark | Fee | Related Item |
|---|---|---|---|---|---|---|
| 7 | Proof of Service of Misc Documents was received. | Not recorded | Not recorded | 09/24/2026 | Not recorded | Download |
| 6 | Appearance | Not recorded | Not recorded | 09/24/2026 | Not recorded | Download |
| Not recorded | Not recorded | Not recorded | Not recorded | Not recorded | Not recorded | Download |
| 5 | Answer was received | RESP | Not recorded | 09/24/2026 | Not recorded | Download |
| Not recorded | Not recorded | Not recorded | Not recorded | Not recorded | Not recorded | Download |
| 4 | Proof of service of petition was received. | Not recorded | Not recorded | 09/15/2026 | Not recorded | Download |
| Not recorded | Not recorded | Not recorded | Not recorded | Not recorded | Not recorded | Download |
| 3 | Petition has been verified | PET | 1 | 08/11/2026 | Not recorded | Download |
| Not recorded | Not recorded | Not recorded | Not recorded | Not recorded | Not recorded | Download |
| 2 | Notice of Docket Number ET | Not recorded | Not recorded | 08/11/2026 | Not recorded | Download |
| 1 | A petition was received. | PET | Not recorded | 05/25/2026 | $400.00 | Download |
| Not recorded | Not recorded | Not recorded | Not recorded | Not recorded | Not recorded | Download |
Documents
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Page 1
STATE OF MICHIGAN DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS MICHIGAN TAX TRIBUNAL JUNIORS PLACE LLC, Petitioner, MTT Docket No. 26-001388-TT V EAST BAY CHARTER TOWNSIP, Respondent. Aaron M. Fales (P72864) Robert E. Thall (P46421) Law Offices of Aaraon M. Fales, P.C. Bauckham, Thall, Seeber, Attorney for Petitioner Kaufman, & Koches, P.C. 330 Hamilton Row, Ste. 350 Attorney for Respondent Birmingham, MI 48009 470 W. Centre Ave., Ste. A 248-767-9840 Portage, MI 49024 afaleslaw@gmail.com 269-382-4500 thall@michigantownshiplaw.com PROOF OF SERVICE Sandra Bosse states that on September 24, 2026, she served a copy of an Appearance, Answer to Petition with Affirmative Defenses and Proof of Service in this matter by first-class mail, postage fully prepaid, upon all counsel of record at the addresses as listed above. /s/ Sandra Bosse Sandra Bosse
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STATE OF MICHIGAN DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS MICHIGAN TAX TRIBUNAL JUNIORS PLACE LLC, Petitioner, MTT Docket No. 26-001388-TT V EAST BAY CHARTER TOWNSIP, Respondent. Aaron M. Fales (P72864) Robert E. Thall (P46421) Law Offices of Aaraon M. Fales, P.C. Bauckham, Thall, Seeber, Attorney for Petitioner Kaufman, & Koches, P.C. 330 Hamilton Row, Ste. 350 Attorney for Respondent Birmingham, MI 48009 470 W. Centre Ave., Ste. A 248-767-9840 Portage, MI 49024 afaleslaw@gmail.com 269-382-4500 thall@michigantownshiplaw.com APPEARANCE The law firm of Bauckham, Thall, Seeber, Kaufman & Koches, P.C., enters this appearance for and on behalf of Respondent, East Bay Charter Township, in this matter. Respectfully submitted, BAUCKHAM, THALL, SEEBER, KAUFMAN, & KOCHES, P.C. Date: September 24, 2026 By: /s/ Robert E. Thall Robert E. Thall (P46421) Attorney for Respondent
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STATE OF MICHIGAN GRETCHEN WHITMER GOVERNOR DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS LANSING MARLON I. BROWN, DPA DIRECTOR MICHIGAN TAX TRIBUNAL · 611 W. OTTAWA ST., LANSING, MI 48933 · 517-335-9760 PO BOX 30232, LANSING, MI 48909 · Other Carriers: 2407 N. GRAND RIVER AVE., LANSING, MI 48906 MICHIGAN TAX TRIBUNAL Docket Number: 26-001388 Is this case currently pending in the Small Claims Division? No Party Filing Document Respondent Files Document Type: Appearance Attachment File Name: Appearance Document Type: Proof of Service: Misc Documents Attachment File Name: POS App & Ans Fee Information Filing Fee: $ 0.00 Payment Information Payment: $ 0.00
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STATE OF MICHIGAN DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS MICHIGAN TAX TRIBUNAL JUNIORS PLACE LLC, Petitioner, MTT Docket No. 26-001388-TT V EAST BAY CHARTER TOWNSIP, Respondent. Aaron M. Fales (P72864) Robert E. Thall (P46421) Law Offices of Aaraon M. Fales, P.C. Bauckham, Thall, Seeber, Attorney for Petitioner Kaufman, & Koches, P.C. 330 Hamilton Row, Ste. 350 Attorney for Respondent Birmingham, MI 48009 470 W. Centre Ave., Ste. A 248-767-9840 Portage, MI 49024 afaleslaw@gmail.com 269-382-4500 thall@michigantownshiplaw.com ANSWER TO PETITION WITH AFFIRMATIVE DEFENSES Respondent, East Bay Charter Township, states the following in response to the respective paragraphs of the Petition filed in this matter: 1. In answer to paragraph 1 of the Petition, Respondent admits the allegations therein. 2. In answer to paragraph 2 of the Petition, Respondent admits the allegation therein. 3. In answer to paragraph 3 of the Petition, Respondent admits the allegations therein. 4. In answer to paragraph 4 of the Petition, Respondent admits the allegations therein. 5. In answer to paragraph 5 of the Petition, Respondent admits that the Petitioner has raised such issues.
Page 2
6. In answer to paragraph 6 of the Petition, Respondent denies the allegations therein as untrue. 7. In answer to paragraph 7 of the Petition and its subparts, Respondent denies the allegations therein as untrue. WHEREFORE, Respondent respectfully request that the Tribunal enter an Order denying the relief requested by Petitioner and uphold and affirm the valuations as established by the Respondent and require Petitioner to pay Respondent’s costs and attorney fees. AFFIRMATIVE DEFENSES Please take notice that Respondent may rely on one or more of the following affirmative defenses: 1. Petitioner has failed to state a claim upon which relief may be granted. 2. The Tribunal lacks jurisdiction over Petitioner and/or the subject property. 3. The service of process was insufficient. 4. The subject property is under assessed and/or the taxable value and/or state equalized value of the subject property is too low, and should therefore be appropriately increased to comply with the mandate of the applicable provisions of law. 5. Respondent reserves the right to file such additional affirmative defenses as may become apparent pursuant to discovery procedures during the pendency of this matter. WHEREFORE Respondent requests that the Tribunal enter a determination of no cause in its favor, and such other and further relief as is appropriate including costs and attorney fees.
Page 3
Respectfully submitted, BAUCKHAM, THALL, SEEBER, KAUFMAN, & KOCHES, P.C. Date: September 24, 2026 By: /s/ Robert E. Thall Robert E. Thall (P46421) Attorney for Respondent
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STATE OF MICHIGAN GRETCHEN WHITMER GOVERNOR DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS LANSING MARLON I. BROWN, DPA DIRECTOR Entire Tribunal Case Information Sheet - Respondent MTT DOCKET NO. 26-001388 Section 1: Respondent’s Contact Information Filer Type: Local Unit of Government Local Unit of Government Township Of East Bay (GRAND TRAVERSE) First Name M.I. Last Name Home Address (No., Street, P.O. Box or Rural Route) City or Town State ZIP Code Telephone Number E-mail Address (do not enter unless you want MTT to send all correspondence via e-mail) Section 2: Attorney/Authorized Representative’s Contact Information First Name Robert M.I. E Last Name Thall Firm Name (if any) Bauckham, Thall, et al Address (No., Street, P.O. Box or Rural Route) 470 W Centre Ave Suite A City or Town Kalamazoo State Michigan ZIP Code 49024 Telephone Number 2693824500 E-mail Address (do not enter unless you want MTT to send all correspondence via e-mail) thall@michigantownshiplaw.com Electronic Signature *Typing your name below will serve as your signature Respondent or Authorized Attorney/Representative’s Signature: Robert E. Thall /s/
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STATE OF MICHIGAN MICHIGAN TAX TRIBUNAL JUNIORS PLACE LLC, Petitioner, v. MTT Docket # 26-001388 TOWNSHIP OF EAST BAY, Respondent. PROOF OF SERVICE STATE OF MICHIGAN } ) ss. COUNTY OF OAKLAND) Aaron M. Fales, being duly sworn, deposes and says that on September iS 2026 he served a copy of Petitioner's Petition on the parties named on the attached list. ee Aaron M. Fales
Page 2
PROOF OF SERVICE (Property Tax Petition) 1 sent by certified mail, return receipt requested, a copy of the Petition to: Township Assessor East Bay Charter Township 1965 N. Three Mile Rd. Traverse City, MI 49696 Township Clerk East Bay Charter Township 1965 N. Three Mile Rd. Traverse City, MI 49696 1 sent by first class mail a copy of the Petition to: Equalization Director Grand Traverse County 400 Boardman Ave, Suite 103 Traverse City, MI 49684 Secretary, Board of Education Traverse City Area Public Schools 412 Webster St Traverse City, MI 49686 County Clerk Grand Traverse County 400 Boardman Ave, Suite 101 Traverse City, MI 49684 State Treasurer Department of Treasury 430 W. Allegan Street Lansing, MI 48922
Page 3
STATE OF MICHIGAN GRETCHEN WHITMER DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS MARLON |. BROWN, DPA GOVERNOR LANSING DIRECTOR Juniors Place LLC, Petitioner, MICHIGAN TAX TRIBUNAL \Y MTT Docket No.: 26-001388 Township Of East Bay, 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 205.7353, even if the petition was served when filed. A proof of service shall also be filed with the Tribunal within 45 days of the issuance of this notice evidencing the service of the petition. If you submitted a proof of service with the petition, you must still serve the petition and file a second proof of service including the docket number, pursuant to this notice. Failure to serve the petition and file a proof of service within 45 days of the issuance of the notice may result in the dismissal of this case. Under TTR 235(1), “[tlhe respondent shall file an answer or responsive motion within 28 days after the date of service of the petition with noted docket number.” Failure to do so will result in Respondent being placed in default. The docket number also needs to be noted on all other documents submitted in this case. Further, the assignment of the docket number does not mean that the Tribunal has authority over the petition or that the petition complies with statutory requirements or the Tribunals rules. By: Tribunal Clerk Entered: August 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 4
STATE OF MICHIGAN
MICHIGAN ADMINISTRATIVE HEARINGS SYSTEM
MICHIGAN TAX TRIBUNAL
JUNIORS PLACE LLC,
Petitioner,
MTT Docket #26- 001388
vs.
Parcel No. 03-207-039-10
EAST BAY CHARTER TOWNSHIP,
Respondent.
;
PETITION
JUNIORS PLACE LLC
("Petitioner"), through
its attorneys, Law Office
of
Aaron M. Fales, P.C., says:
1.
Petitioner's principal office address
is 36800 Woodward, Ste. 300,
Bloomfield Hills, Mi 48009.
Petitioner is a party in interest with respect to property
taxes on real property tax parcel no. 03-207-039-10 ("Petitioner's Properly"), at
878 Munson Ave., Traverse City, Ml, 49686.
2.
Respondent,
East
Bay
Charter Township
assesses
and
collects
property taxes on Petitioner's Property.
3.
In 2026, Respondent determined the taxable value of Petitioner's
Property to be $726,400 and assessed Petitioner's Property at $726,400 resulting in
a state equalized value of the same amount based on the tenative equalizationPage 5
4,
Petitioner's
Property
is
classified
as
Commercial
Real
Property.
Petitioner's Property
is commercial property.
Petitioner believes that Petitioner's
Property was designed to be used as a commercial purposes.
5.
This matter involves issues relating to: (a) valuation, {b) assessment,
(c) taxable value, and {d} uniformity.
6.
At this time, Petitioner believes, as
it relates to taxable value, that
there is a dispute relative to the value of a loss.
7.
The 2026 assessment, including state equalized value and taxable
value,
imposed
on
Petitioner's
Property,
and
the
taxes
to
be
levied
and
collected thereon, are invalid and unlawful and operate as a fraud upon the
taxpayer for the reasons that:
(a)
The
assessment,
including
state
equalized
value
and/or
taxable value, exceeds the amount permitted by the Michigan Constitution and
applicable statutes;
(b)
The
assessment,
including
state
equalized
value
and/or
taxable value, are at higher percentages of true cash valuePage 6
(d}
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STATE OF MICHIGAN GRETCHEN WHITMER GOVERNOR DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS LANSING MARLON I. BROWN, DPA DIRECTOR MICHIGAN TAX TRIBUNAL · 611 W. OTTAWA ST., LANSING, MI 48933 · 517-335-9760 PO BOX 30232, LANSING, MI 48909 · Other Carriers: 2407 N. GRAND RIVER AVE., LANSING, MI 48906 MICHIGAN TAX TRIBUNAL Docket Number: 26-001388 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 - EB - POS Fee Information Filing Fee: $ 0.00 Payment Information Payment: $ 0.00
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STATE OF MICHIGAN
MICHIGAN ADMINISTRATIVE HEARINGS SYSTEM
MICHIGAN TAX TRIBUNAL
JUNIORS PLACE LLC,
Petitioner,
vs.
EAST BAY CHARTER TOWNSHIP,
Respondent.
/
MTT Docket #26-
Parcel No. 03-207-039-10
PETITION
JUNIORS PLACE LLC (“Petitioner”), through its attorneys, Law Office of
Aaron M. Fales, P.C., says:
1.
Petitioner's principal office address is 36800 Woodward, Ste. 300,
Bloomfield Hills, MI 48009. Petitioner is a party in interest with respect to property
taxes on real property tax parcel no. 03-207-039-10 ("Petitioner's Property"), at
878 Munson Ave., Traverse City, MI, 49686.
2.
Respondent, East Bay Charter Township assesses and collects
property taxes on Petitioner's Property.
3.
In 2026, Respondent determined the taxable value of Petitioner's
Property to be $726,400 and assessed Petitioner's Property at $726,400 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 commercial property. Petitioner believes that Petitioner's Property was designed to be used as a commercial purposes. 5. This matter involves issues relating to: (a) valuation, (b) assessment, (c) taxable value, and (d) uniformity. 6. At this time, Petitioner believes, as it relates to taxable value, that there is a dispute relative to the value of a loss. 7. The 2026 assessment, including state equalized value and taxable value, imposed on Petitioner's Property, and the taxes to be levied and collected thereon, are invalid and unlawful and operate as a fraud upon the taxpayer for the reasons that: (a) The assessment, including state equalized value and/or taxable value, exceeds the amount permitted by the Michigan Constitution and applicable statutes; (b) The assessment, including state equalized value and/or taxable value, are at higher percentages of true cash value than permissible under the Michigan Constitution and applicable statutes; (c) The assessment, including taxable value and/or state equalized value, are based upon an erroneous determination of the true cash value of that portion of Petitioner's Property that is taxable under Michigan law, and are based upon the application of wrong principles; and,
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 2026 taxable value of Petitioner's Property from $726,400 to $300,000, and reducing the 2026 assessed and state equalized values of Petitioner's Property from $726,400 to $300,000, and requiring Respondent to pay Petitioner the refunds attributable to such reductions, plus interest and costs. Dated: May 24, 2026 Respectfully submitted, LAW OFFICE OF AARON M. FALES, P.C. Attorney for Petitioner By: _________________________ Aaron M. Fales (P72864) 330 Hamilton Row, Suite 350 Birmingham, MI 48009 (248) 767-9840
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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 Juniors Place LLC Home Address (No., Street, P.O. Box or Rural Route) 36800 Woodward Ave City or Town Bloomfield Hills State Michigan ZIP Code 48304 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] 878 Munson Ave Traverse City
Page 2
STATE OF MICHIGAN GRETCHEN WHITMER GOVERNOR DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS LANSING MARLON I. BROWN, DPA DIRECTOR Michigan 49666 Taxing Authority (City or Township) Township Of East Bay (GRAND TRAVERSE) County Grand Traverse 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: 03-207-039-10 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: 726400 Current Taxable Value as established by the Board of Review: 726400 What do you believe is the fair market value (also known as True Cash Value)? 600000 Multiply the True Cash Value by 50% and enter here. This is your contention of Assessed Value (also known as State Equalized Value). 300000 If you belive the Taxable Value differs from your contention of Assessed Value, enter your contention of Taxable Value. 300000 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: 26052586863994 Supporting Waiver Documents:
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STATE OF MICHIGAN GRETCHEN WHITMER GOVERNOR DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS LANSING MARLON I. BROWN, DPA DIRECTOR MICHIGAN TAX TRIBUNAL · 611 W. OTTAWA ST., LANSING, MI 48933 · 517-335-9760 PO BOX 30232, LANSING, MI 48909 · Other Carriers: 2407 N. GRAND RIVER AVE., LANSING, MI 48906 Juniors Place LLC, Petitioner, MICHIGAN TAX TRIBUNAL v MTT Docket No.: 26-001388 Township Of East Bay, 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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Page 1
STATE OF MICHIGAN
MICHIGAN ADMINISTRATIVE HEARINGS SYSTEM
MICHIGAN TAX TRIBUNAL
JUNIORS PLACE LLC,
Petitioner,
vs.
EAST BAY CHARTER TOWNSHIP,
Respondent.
/
MTT Docket #26-
Parcel No. 03-207-039-10
PETITION
JUNIORS PLACE LLC (“Petitioner”), through its attorneys, Law Office of
Aaron M. Fales, P.C., says:
1.
Petitioner's principal office address is 36800 Woodward, Ste. 300,
Bloomfield Hills, MI 48009. Petitioner is a party in interest with respect to property
taxes on real property tax parcel no. 03-207-039-10 ("Petitioner's Property"), at
878 Munson Ave., Traverse City, MI, 49686.
2.
Respondent, East Bay Charter Township assesses and collects
property taxes on Petitioner's Property.
3.
In 2026, Respondent determined the taxable value of Petitioner's
Property to be $726,400 and assessed Petitioner's Property at $726,400 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 commercial property. Petitioner believes that Petitioner's Property was designed to be used as a commercial purposes. 5. This matter involves issues relating to: (a) valuation, (b) assessment, (c) taxable value, and (d) uniformity. 6. At this time, Petitioner believes, as it relates to taxable value, that there is a dispute relative to the value of a loss. 7. The 2026 assessment, including state equalized value and taxable value, imposed on Petitioner's Property, and the taxes to be levied and collected thereon, are invalid and unlawful and operate as a fraud upon the taxpayer for the reasons that: (a) The assessment, including state equalized value and/or taxable value, exceeds the amount permitted by the Michigan Constitution and applicable statutes; (b) The assessment, including state equalized value and/or taxable value, are at higher percentages of true cash value than permissible under the Michigan Constitution and applicable statutes; (c) The assessment, including taxable value and/or state equalized value, are based upon an erroneous determination of the true cash value of that portion of Petitioner's Property that is taxable under Michigan law, and are based upon the application of wrong principles; and,
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 2026 taxable value of Petitioner's Property from $726,400 to $300,000, and reducing the 2026 assessed and state equalized values of Petitioner's Property from $726,400 to $300,000, and requiring Respondent to pay Petitioner the refunds attributable to such reductions, plus interest and costs. Dated: May 24, 2026 Respectfully submitted, LAW OFFICE OF AARON M. FALES, P.C. Attorney for Petitioner By: _________________________ Aaron M. Fales (P72864) 330 Hamilton Row, Suite 350 Birmingham, MI 48009 (248) 767-9840
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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 Juniors Place LLC Home Address (No., Street, P.O. Box or Rural Route) 36800 Woodward Ave City or Town Bloomfield Hills State Michigan ZIP Code 48304 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] 878 Munson Ave Traverse City
Page 2
STATE OF MICHIGAN GRETCHEN WHITMER GOVERNOR DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS LANSING MARLON I. BROWN, DPA DIRECTOR Michigan 49666 Taxing Authority (City or Township) Township Of East Bay (GRAND TRAVERSE) County Grand Traverse 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: 03-207-039-10 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: 726400 Current Taxable Value as established by the Board of Review: 726400 What do you believe is the fair market value (also known as True Cash Value)? 600000 Multiply the True Cash Value by 50% and enter here. This is your contention of Assessed Value (also known as State Equalized Value). 300000 If you belive the Taxable Value differs from your contention of Assessed Value, enter your contention of Taxable Value. 300000 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.
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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: 26052586863994 Supporting Waiver Documents:
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