Michigan

Prospect Place Shopping Center Petitioner V Township Of Shelby Respondent

Petitioner: Prospect Place Shopping Center
Respondent: Township Of Shelby

Case overview

Docket number: 26-000998-TT
Status: Answer Due
CaseType: SC Property
Division: Small Claims Division
County: Macomb
Judge: No judge assigned

Docket history

Line #	Subject	Filer	Line Ref	Enter Date/Post Mark	Fee	Related Item
3	Petition has been verified	PET	1	08/04/2026	Not recorded	Download
Not recorded	Not recorded	Not recorded	Not recorded	Not recorded	Not recorded	Download
2	Notice of Docket Number SC	Not recorded	Not recorded	08/04/2026	Not recorded	Download
1	A petition was received.	PET	Not recorded	05/15/2026	$250.00	Download
Not recorded	Not recorded	Not recorded	Not recorded	Not recorded	Not recorded	Download

Documents

2026 Petition - PP.pdfRead complete document text →

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Page 1

STATE OF MICHIGAN 

MICHIGAN ADMINISTRATIVE HEARINGS SYSTEM 

MICHIGAN TAX TRIBUNAL 

PROSPECT PLACE SHOPPING CENTER INC. 

Petitioner, 

vs. 

SHELBY TOWNSHIP, 

Respondent. 

/

 

 

 

MTT Docket #26- 

Parcel No. 23-07-28-478-031 

 

PETITION 

 

 

PROSPECT PLACE SHOPPING CENTER INC. (“Petitioner”), through their 

attorneys, Law Office of Aaron M. Fales, P.C., says: 

 

1. 

Petitioner's principal office address is 38505 Woodward Ave., Suite 

280, Bloomfield Hills, MI 48304. Petitioner is a party in interest with respect to 

property taxes on real property tax parcel no. 23-07-28-478-031 ("Petitioner's 

Property"), at 47051 Van Dyke Ave, Shelby Township, MI. 

 

2. 

Respondent, Shelby Township assesses and collects property taxes 

on Petitioner's Property. 

 

3. 

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

Property to be $456,051 and assessed Petitioner's Property at $704,000 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 $456,051 to 

$430,121, and reducing the 2026 assessed and state equalized values of 

Petitioner's Property from $704,000 to $704,000, and requiring Respondent to pay 

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

 

 

 

 

 

 

 

 

 

 

 

 

 

Dated: May 4, 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

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.

scpetition_valuation.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

1 of 3

PROPERTY TAX APPEAL PETITION FORM

VALUATION / UNCAPPING APPEAL

MTT DOCKET NO. 

Petitioner’s Contact Information:

Filer Type:

Organization

Local Unit of Government:

First Name

M.I.

Last Name

Prospect Place Shopping Center

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

47051 Van Dyke

City or Town

Shelby Twp.

State

Michigan

ZIP Code

48304

Telephone Number

2487679840

E-mail Address

afaleslaw@gmail.com

Petitioner’s Attorney/Authorized Representative’s Contact Information, if any:

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

afaleslaw@gmail.com

Subject Property Information:

How many parcels are you appealing?

1

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

*If no, you must file separate appeals for each parcel

N/A 

Property Address (No., Street)

47051 Van Dyke

Page 2

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA 

DIRECTOR

2 of 3

City or Town

Shelby Twp.

County

Macomb

State

Michigan

ZIP Code

48304

Taxing Authority (City or Township)

Township Of Shelby (MACOMB)

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

Taxable Value Only (calculation)

Uncapping of Taxable Value

 

Please Explain the Reason for this Appeal:

The TV was illegally or erroneuosly uncapped and should be reset to be $430,121.

Jurisdictional Issues:

Did you protest the assessment at a Board of Review? No

If Yes, check which Board of Review you attended: 

If No, please check the applicable reason(s):

Not required to attend

Year(s) Under Appeal:

2026

 

Valuation Information for Each Parcel under Appeal:

Parcel Number:

23-07-28-478-031

Classification of Property: Real (check one)

Commercial (check one)

Current Assessed Value as established by the Board of Review:

704000

Current Taxable Value as established by the Board of Review:

Page 3

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA 

DIRECTOR

3 of 3

456051

What do you believe is the fair market value?

1408000

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

704000

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

430121

 

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

Petitioner’s Signature: 

/s/ Aaron Fales

Attorney or Authorized Agent’s Signature:

/s/ 

Fee Information:

If you do not have a Principal Residence Exemption of at least 50% at the time of the filing of this petition, you are required to pay a filing fee for 

the filing of this appeal.

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.

Property tax appeal: Residential** Non-Residential

SEV or TV in contention*

 

 Filing fee*** Filing Fee**

$100,000 or less...........................................................................................$ 125.00 $250.00

$100,000.01 to $500,000.00.........................................................................$ 200.00 N/A

More than $500,000…..................................................................................$ 300.00 N/A

Does the subject property have a principal residence exemption of at least 50% as of the date of the filing of this petition?

No

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.

SC_Notice_of_Docket_Number.2026-08-04_07-14-10.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

Prospect Place Shopping Center,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

MTT Docket No. 26-000998

Township Of Shelby,

Respondent.

NOTICE OF DOCKET NUMBER

TAKE NOTICE that a Small Claims petition has been filed and the above-noted docket

number has been assigned to that petition. The assignment of the docket number does

not mean that the Tribunal has authority over the petition or that the petition complies

with the Tribunal’s rules. The docket number needs to be included on all documents

submitted in this case.

Respondent shall file an answer to the petition within 28 days of the issuance of a

copy of this Notice to Respondent. Tribunal answer forms are available on our

website at www.michigan.gov/taxtrib. Respondents must utilize the appropriate answer

form. Failure to file the answer within the 28-day time frame may result in the

placement of Respondent in default, as provided by TTR 281. Further, an electronic

copy of the petition can be reviewed by utilizing the Docket Lookup Search on the

Tribunal’s website.

By: Tribunal Clerk

Entered: August 4, 2026

PROOF OF SERVICE

I certify that a copy of the foregoing was sent on the entry date indicated above to the

parties or their attorneys or authorized representatives, if any, utilizing either the mailing

or email addresses on file, as provided by those parties, attorneys, or authorized

representatives.

By: Tribunal Clerk

Page 2

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA

DIRECTOR

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

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

Prospect Place Shopping Center,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

MTT Docket No. 26-000998

Township Of Shelby,

Respondent.

NOTICE OF DOCKET NUMBER

TAKE NOTICE that a Small Claims petition has been filed and the above-noted docket

number has been assigned to that petition. The assignment of the docket number does

not mean that the Tribunal has authority over the petition or that the petition complies

with the Tribunal’s rules. The docket number needs to be included on all documents

submitted in this case.

Respondent shall file an answer to the petition within 28 days of the issuance of a

copy of this Notice to Respondent. Tribunal answer forms are available on our

website at www.michigan.gov/taxtrib. Respondents must utilize the appropriate answer

form. Failure to file the answer within the 28-day time frame may result in the

placement of Respondent in default, as provided by TTR 281. Further, an electronic

copy of the petition can be reviewed by utilizing the Docket Lookup Search on the

Tribunal’s website.

By: Tribunal Clerk

Entered: August 4, 2026

PROOF OF SERVICE

I certify that a copy of the foregoing was sent on the entry date indicated above to the

parties or their attorneys or authorized representatives, if any, utilizing either the mailing

or email addresses on file, as provided by those parties, attorneys, or authorized

representatives.

By: Tribunal Clerk

Page 3

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA

DIRECTOR

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

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

Prospect Place Shopping Center,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

MTT Docket No. 26-000998

Township Of Shelby,

Respondent.

NOTICE OF DOCKET NUMBER

TAKE NOTICE that a Small Claims petition has been filed and the above-noted docket

number has been assigned to that petition. The assignment of the docket number does

not mean that the Tribunal has authority over the petition or that the petition complies

with the Tribunal’s rules. The docket number needs to be included on all documents

submitted in this case.

Respondent shall file an answer to the petition within 28 days of the issuance of a

copy of this Notice to Respondent. Tribunal answer forms are available on our

website at www.michigan.gov/taxtrib. Respondents must utilize the appropriate answer

form. Failure to file the answer within the 28-day time frame may result in the

placement of Respondent in default, as provided by TTR 281. Further, an electronic

copy of the petition can be reviewed by utilizing the Docket Lookup Search on the

Tribunal’s website.

By: Tribunal Clerk

Entered: August 4, 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

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.

2026 Petition - PP.pdfRead complete document text →

Read document text excerpt

Page 1

STATE OF MICHIGAN 

MICHIGAN ADMINISTRATIVE HEARINGS SYSTEM 

MICHIGAN TAX TRIBUNAL 

PROSPECT PLACE SHOPPING CENTER INC. 

Petitioner, 

vs. 

SHELBY TOWNSHIP, 

Respondent. 

/

 

 

 

MTT Docket #26- 

Parcel No. 23-07-28-478-031 

 

PETITION 

 

 

PROSPECT PLACE SHOPPING CENTER INC. (“Petitioner”), through their 

attorneys, Law Office of Aaron M. Fales, P.C., says: 

 

1. 

Petitioner's principal office address is 38505 Woodward Ave., Suite 

280, Bloomfield Hills, MI 48304. Petitioner is a party in interest with respect to 

property taxes on real property tax parcel no. 23-07-28-478-031 ("Petitioner's 

Property"), at 47051 Van Dyke Ave, Shelby Township, MI. 

 

2. 

Respondent, Shelby Township assesses and collects property taxes 

on Petitioner's Property. 

 

3. 

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

Property to be $456,051 and assessed Petitioner's Property at $704,000 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 $456,051 to 

$430,121, and reducing the 2026 assessed and state equalized values of 

Petitioner's Property from $704,000 to $704,000, and requiring Respondent to pay 

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

 

 

 

 

 

 

 

 

 

 

 

 

 

Dated: May 4, 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

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.

scpetition_valuation.pdfRead complete document text →

Read document text excerpt

Page 1

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA 

DIRECTOR

1 of 3

PROPERTY TAX APPEAL PETITION FORM

VALUATION / UNCAPPING APPEAL

MTT DOCKET NO. 

Petitioner’s Contact Information:

Filer Type:

Organization

Local Unit of Government:

First Name

M.I.

Last Name

Prospect Place Shopping Center

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

47051 Van Dyke

City or Town

Shelby Twp.

State

Michigan

ZIP Code

48304

Telephone Number

2487679840

E-mail Address

afaleslaw@gmail.com

Petitioner’s Attorney/Authorized Representative’s Contact Information, if any:

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

afaleslaw@gmail.com

Subject Property Information:

How many parcels are you appealing?

1

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

*If no, you must file separate appeals for each parcel

N/A 

Property Address (No., Street)

47051 Van Dyke

Page 2

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA 

DIRECTOR

2 of 3

City or Town

Shelby Twp.

County

Macomb

State

Michigan

ZIP Code

48304

Taxing Authority (City or Township)

Township Of Shelby (MACOMB)

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

Taxable Value Only (calculation)

Uncapping of Taxable Value

 

Please Explain the Reason for this Appeal:

The TV was illegally or erroneuosly uncapped and should be reset to be $430,121.

Jurisdictional Issues:

Did you protest the assessment at a Board of Review? No

If Yes, check which Board of Review you attended: 

If No, please check the applicable reason(s):

Not required to attend

Year(s) Under Appeal:

2026

 

Valuation Information for Each Parcel under Appeal:

Parcel Number:

23-07-28-478-031

Classification of Property: Real (check one)

Commercial (check one)

Current Assessed Value as established by the Board of Review:

704000

Current Taxable Value as established by the Board of Review:

Page 3

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA 

DIRECTOR

3 of 3

456051

What do you believe is the fair market value?

1408000

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

704000

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

430121

 

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

Petitioner’s Signature: 

/s/ Aaron Fales

Attorney or Authorized Agent’s Signature:

/s/ 

Fee Information:

If you do not have a Principal Residence Exemption of at least 50% at the time of the filing of this petition, you are required to pay a filing fee for 

the filing of this appeal.

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.

Property tax appeal: Residential** Non-Residential

SEV or TV in contention*

 

 Filing fee*** Filing Fee**

$100,000 or less...........................................................................................$ 125.00 $250.00

$100,000.01 to $500,000.00.........................................................................$ 200.00 N/A

More than $500,000…..................................................................................$ 300.00 N/A

Does the subject property have a principal residence exemption of at least 50% as of the date of the filing of this petition?

No

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.

Prospect Place Shopping Center Petitioner V Township Of Shelby Respondent

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