Record Finder / 26-001646-TT
Michigan

Statewide Riverhill LLC Petitioner V City Of Grand Blanc Respondent

Petitioner
Statewide Riverhill LLC
Respondent
City Of Grand Blanc

Case overview

Docket number
26-001646-TT
Status
Ready Schedule
CaseType
SC Property
Division
Small Claims Division
County
Genesee
Judge
No judge assigned

Docket history

Line #SubjectFilerLine RefEnter Date/Post MarkFeeRelated Item
6Notice of FilingNot recordedNot recorded10/16/2026Not recordedDownload
5Proof of service-misc was received.Not recordedNot recorded09/03/2026Not recordedDownload
Not recordedNot recordedNot recordedNot recordedNot recordedNot recordedDownload
4Answer was receivedRESPNot recorded09/03/2026Not recordedDownload
Not recordedNot recordedNot recordedNot recordedNot recordedNot recordedDownload
3Petition has been verifiedPET109/02/2026Not recordedDownload
Not recordedNot recordedNot recordedNot recordedNot recordedNot recordedDownload
2Notice of Docket Number SCNot recordedNot recorded09/02/2026Not recordedDownload
1A petition was received.PETNot recorded05/28/2026$250.00Download
Not recordedNot recordedNot recordedNot recordedNot recordedNot recordedDownload

Documents

SC-Notice_of_Filing_of_Answer.2026-10-16_09-32-31.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

Statewide Riverhill LLC,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 26-001646

City of Grand Blanc,

Respondent.

NOTICE OF FILING

TAKE NOTICE that a Small Claims answer has been filed and the electronic copy of the 

answer can be reviewed by utilizing the Docket Lookup on the Tribunal’s website. 

Unless Respondent was defaulted, this case is ready to be scheduled for a Small 

Claims hearing and will be scheduled in the normal course of scheduling. You will 

receive a Notice of Hearing from the Tribunal by e-mail if you have identified an email 

address in the petition or other documentation. The Notice of Hearing will inform you of 

the date, time, and location of your hearing (note that your hearing will likely be 

conducted by telephone). Please read the Notice of Hearing as it includes important 

information.

EVIDENCE: Parties are required to submit all evidence to the Tribunal and send a copy 

to the opposing party at least 21 days before the hearing date even if the documents 

had been submitted to the local Board of Review or the Michigan Department of 

Treasury. If the documents are not timely submitted to the Tribunal and served on the 

opposing party, the documents may be excluded. Documents may be filed with the 

Tribunal by mail or through the Tribunal’s e-filing system. Documents may be sent to the 

opposing party by mail or by e-mail, if the parties agree to service by e-mail.

Alternate Dispute Resolution Options

INFORMAL SETTLEMENT CONFERENCE: Parties have the option of handling this 

case through an informal settlement conference. An informal settlement conference 

is a meeting between the parties and/or their representatives to discuss the issues in a 

case in an effort to settle the case. This process may be an alternative to a hearing with 

a judge and may result in the parties’ filing a Joint Stipulation for Entry of Consent 

Judgment. Visit the Tribunal’s ADR webpage for more information.

NOTE: The parties may not request an informal settlement conference to discuss an 

appeal of a principal residence exemption that was denied by either the Michigan 

Department of Treasury or a County. Also, state taxes levied by the Michigan 

Department of Treasury, such as income taxes, are not subject to the informal 

settlement conference process.

Page 2

MTT Docket No. 26-001646

Page 2 of 2

MEDIATION: Parties have the option of handling this case through mediation. 

Mediation is a voluntary process where a mediator facilitates communication between 

the parties, assists in identifying issues, and helps explore solutions to promote a 

mutually acceptable settlement. This process may be an alternative to a hearing with a 

judge and may result in the parties’ filing a Joint Stipulation for Entry of Consent 

Judgment. Visit the Tribunal’s ADR webpage for more information.

If you have any questions, please contact the Tribunal by phone at (517) 335-9760 or 

email taxtrib@michigan.gov.

By: Tribunal Clerk

Entered: 

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

Statewide Riverhill LLC,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 26-001646

City of Grand Blanc,

Respondent.

NOTICE OF FILING

TAKE NOTICE that a Small Claims answer has been filed and the electronic copy of the 

answer can be reviewed by utilizing the Docket Lookup on the Tribunal’s website. 

Unless Respondent was defaulted, this case is ready to be scheduled for a Small 

Claims hearing and will be scheduled in the normal course of scheduling. You will 

receive a Notice of Hearing from the Tribunal by e-mail if you have identified an email 

address in the petition or other documentation. The Notice of Hearing will inform you of 

the date, time, and location of your hearing (note that your hearing will likely be 

conducted by telephone). Please read the Notice of Hearing as it includes important 

information.

EVIDENCE: Parties are required to submit all evidence to the Tribunal and send a copy 

to the opposing party at least 21 days before the hearing date even if the documents 

had been submitted to the local Board of Review or the Michigan Department of 

Treasury. If the documents are not timely submitted to the Tribunal and served on the 

opposing party, the documents may be excluded. Documents may be filed with the 

Tribunal by mail or through the Tribunal’s e-filing system. Documents may be sent to the 

opposing party by mail or by e-mail, if the parties agree to service by e-mail.

Alternate Dispute Resolution Options

INFORMAL SETTLEMENT CONFERENCE: Parties have the option of handling this 

case through an informal settlement conference. An informal settlement conference 

is a meeting between the parties and/or their representatives to discuss the issues in a 

case in an effort to settle the case. This process may be an alternative to a hearing with 

a judge and may result in the parties’ filing a Joint Stipulation for Entry of Consent 

Judgment. Visit the Tribunal’s ADR webpage for more information.

NOTE: The parties may not request an informal settlement conference to discuss an 

appeal of a principal residence

Page 4

MTT

Page 5

ST

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MTT Docket # 26-001646 Proof of Service.pdfRead complete document text →
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Page 1

STATE OF MICHIGAN 

MICHIGAN TAX TRIBUNAL 

Small Claims Division 

MTT Docket No. 26-001646 

Statewide Riverhill, LLC 

Petitioner 

VS. 

CITY OF GRAND BLANC, 

Respondent 

PROOF OF SERVICE 

STATE OF MICHIGAN 

COUNTY OF GENESEE 

ss 

Jennifer D. Zaagman, City of Grand Blanc Assessor, being first duly 

sworn, deposes and says that on the 3™ day of September, 2026, she served a 

copy of Respondent’s answer form and supporting documentation upon 

Statewide Riverhill, LLC, Petitioner, at PO Box 480485 New Haven, MI 

48038 as well as Aaron Fales, Law Offices of Aaron 

M Fales, P.C., 

Petitioners Representative, at 330 Hamilton Ros Ste 350,Birmingham, MI 

48009, by enclosing said documents in a properly addressed envelope, first 

class postage fully prepaid, and depositing same in the United States mail 

receptacle. 

Further Deponent sayeth not. 

Jennifer D. hoc

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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: 26-001646

Is this case currently pending in the Small Claims Division? Yes

Party Filing Document 

Respondent

Files

Document Type: Proof of Service: Petition

Attachment File Name: MTT Docket # 26-001646 Proof of Service

Fee Information

Filing Fee: $ 0.00

Payment Information

Payment: $ 0.00

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56-14-200-014 2026 Record Card.pdfRead complete document text →
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Page 1

ARCHIVED

*** Information herein deemed reliable but not guaranteed***

GENESEE

County:

CITY OF GRAND BLANC

Jurisdiction:

Printed on

Parcel Number:

56-14-200-014

289,000S

289,000

0

289,000

2023

303,450C

359,200

0

359,200

2024

312,856C

348,200

0

348,200

2025

243,700S

243,700

0

243,700

2026

Taxable

Value

Tribunal/

Other

Board of

Review

Assessed

Value

Building

Value

Land

Value

Year

Work Description for Permit 159-93, Issued 09/27/1993: DRIVING RANGE

 * Factors *

Description Frontage Depth Front Depth Rate %Adj. Reason Value

ACREAGE TABLES-APTS 10.320 Acres 67,474 70 LOW 487,433

 10.32 Total Acres Total Est. Land Value = 487,433

Land Value Estimates for Land Table APTS.APARTMENTS

DBK 03/11/1996 INSPECTED

Who When What

Level

Rolling

Low

High

Landscaped

Swamp

Wooded

Pond

Waterfront

Ravine

Wetland

Flood Plain

X

 

 

 

X

 

 

 

 

 

 

 

 

Topography of 

Site

Dirt Road

Gravel Road

Paved Road

Storm Sewer

Sidewalk

Water

Sewer

Electric

Gas

Curb

Street Lights

Standard Utilities

Underground Utils.

 

 

X

X

 

X

X

X

X

X

 

 

 

Public

Improvements

Vacant

X

Improved

 

The Equalizer. Copyright (c) 1999 - 2009.

Licensed To: City of Grand Blanc, County

of Genesee, Michigan

Comments/Influences

56-14-200-014 PARCEL A-1

A PARCEL OF LAND BEG N 88 DEG 59 MIN 30

SEC W 1498.08 & ON CURVE TO THE LEFT

RADIUS=1527.30 FT CHORD=S 87 DEG 08 MIN

48 SEC W 206.80 FT FROM NE COR OF SEC TH

S 12 DEG 43 MIN 35 SEC E 664.64 FT TH S

53 DEG 53 MIN 58 SEC W 113.65 FT TH N 43

DEG 54 MIN 58 SEC W 30.09 FT TH S 54 DEG

49 MIN 50 SEC W 109.65 FT TH S 54 MIN 09

MIN 55 SEC W 229.72 FT TH N 37 DEG 24 MIN

57 SEC W 773.86 FT TH ON CURVE TO RIGHT

RADIUS 1527.30 FT CHORD=N 68 DEG 46 MIN

42 SEC E 764.17 FT TO POB SEC 14 T6N R7E

(94/23) 10.32A

Tax Description

STATEWIDE RIVERHILL, LLC

PO BOX 480485

NEW HAVEN MI 48048

Owner's Name/Address

5356 PERRY RD

Property Address

2026 Est TCV 487,433

Map #: 14-NE

P.R.E. 0% 

Complete

159-93

09/27/1993

Construct

School: GRAND BLANC COMM SCHOOLS

Status

Number

Date

Building Permit(s)

Zoning: R-T

Class: COMMERCIAL-VACANT

100.0

DEED

202201030000192

03-ARM'S LENGTH

WD

11/19/2021

1,245,250

STATEWIDE JEWEL, LLC

WOLF REAL ESTATE PROPERTIE

100.0

DEED

202208300059287

03-ARM'S LENGTH

WD

08/24/2022

650,000

INVESTORS LANDS HOLDINGS O

STATEWIDE JEWEL LLC

0.0

DEED

202504110017784

10-FORECLOSURE

OTH

03/31/2025

0

GENESEE COUNTY TREASURER'S

INVESTORS LANDS HOLDINGS O

100.0

DEED

202511190023253

13-GOVERNMENT

QC

11/18/2025

320,750

STATEWIDE RIVERHILL, LLC

GENESEE COUNTY TREASURER'S

Prcnt.

Trans.

Verified

By

Liber

& Page

Terms of Sale

Inst.

Type

Sale

Date

Sale

Price

Grantee

Grantor

09/03/2026

Page 2

ARCHIVED

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scanswer_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

PROPERTY TAX APPEAL ANSWER FORM

VALUATION / UNCAPPING APPEAL

MTT DOCKET NO. 26-001646

 

Respondent’s Contact Information:

Filer Type:

Local Unit of Government

Local Unit of Government:

City of Grand Blanc (GENESEE)

First Name

M.I.

Last Name

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

City or Town

State

ZIP Code

Telephone Number

E-mail Address

 

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

First Name

Jennifer

M.I. 

Last Name

Zaagman

Firm Name (if any)

City of Grand Blanc

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

203 E Grand Blanc Rd

City or Town

Grand Blanc

State

 Michigan

ZIP Code

48439

Telephone Number

810-694-1118

E-mail Address

assessor@cityofgrandblanc.com

 

 

Subject Property Information:

Are the parcels listed by Petitioner contiguous or adjoining? If no, list all parcels that are adjoining in separate groupings.

 *If necessary, attach a separate sheet.

N/A 

Does the subject property have a principal residence exemption of 50% or more?

No

Page 2

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA 

DIRECTOR

Please Explain Your Answer to this Appeal:

Assessed value of 243,700 is 50% of market value.

 

Jurisdictional Issues:

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

Did Petitioner protest the assessment at a Board of Review?

No

If Yes, check which Board of Review Petitioner attended:

If No, was the Notice of Assessment properly sent to Petitioner prior to the March Board of Review? 

Yes

*Submit a copy of the Notice of Assessment with the Answer.

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

If yes, please 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, please explain

Is Petitioner appealing from a State Tax Commission Order?

No

If yes, when was it issued?

IF PETITIONER IS APPEALING THE UNCAPPING OF TAXABLE VALUE:

When was the Notice of Uncapping issued?

Under what statutory section was the taxable value uncapped?

Page 3

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA 

DIRECTOR

Valuation Information:

Parcel Identification Number:

56-14-200-014

Classification of Property: Real (check one)

 Commercial (check one)

Current Assessed Value as established by the Board of Review:

243700

Current Taxable Value as established by the Board of Review:

243700

What do you believe is the fair market value?

487400

What do you believe is the taxable value?

 

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

Respondent’s Signature: 

/s/ Jennifer Zaagman, MAAO, MCPPE

Attorney or Authorized Agent’s Signature:

/s/

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2026 Petition - GB - perry.pdfRead complete document text →
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Page 1

STATE OF MICHIGAN 

MICHIGAN ADMINISTRATIVE HEARINGS SYSTEM 

MICHIGAN TAX TRIBUNAL 

STATEWIDE RIVERHILL, LLC, 

Petitioner, 

vs. 

CITY OF GRAND BLANC, 

Respondent. 

/

 

 

 

MTT Docket #26- 

Parcel No. 56-14-200-014 

 

PETITION 

 

 

STATEWIDE RIVERHILL LLC (“Petitioner”), through its attorneys, Law Office of 

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

 

1. 

Petitioner's principal office address is PO BOX 480485, New Haven, 

MI 48038. Petitioner is a party in interest with respect to property taxes on real 

property tax parcel no. 56-14-200-014 ("Petitioner's Property"), at 5356 Perry, 

Grand Blanc, MI 48439. 

 

2. 

Respondent, City of Grand Blanc assesses and collects property 

taxes on Petitioner's Property. 

 

3. 

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

Property to be $243,700 and assessed Petitioner's Property at $243,700 resulting in 

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

factor. 

 

4. 

Petitioner's Property is classified as Commercial Real Property. 

Petitioner's Property is a commercial property. Petitioner believes that

Page 2

Petitioner's Property was originally designed to be used for 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, 

 

 

(d) 

The assessment, including state equalized value and/or 

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

Page 3

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 $243,700 to 

$143,800, and reducing the 2026 assessed and state equalized values of 

Petitioner's Property from $243,700 to $143,800, and requiring Respondent to pay 

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

 

 

 

 

 

 

 

 

 

 

 

 

 

Dated: May 27, 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

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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

Statewide Riverhill, LLC

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

PO Box 480485

City or Town

New Haven

State

Michigan

ZIP Code

48038

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)

5356 Perry

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

Grand Blanc

County

Genesee

State

Michigan

ZIP Code

48439

Taxing Authority (City or Township)

City of Grand Blanc (GENESEE)

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

True Cash and Taxable Values

 

Please Explain the Reason for this Appeal:

2026 Values are in excess of 50% of FMV and are therefore unlawful

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:

56-14-200-014

Classification of Property: Real (check one)

Commercial (check one)

Current Assessed Value as established by the Board of Review:

243700

Current Taxable Value as established by the Board of Review:

243700

Page 3

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA 

DIRECTOR

3 of 3

What do you believe is the fair market value?

287600

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

143800

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

143800

 

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

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SC_Notice_of_Docket_Number.2026-09-02_06-56-37.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

Statewide Riverhill LLC,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 26-001646

City of Grand Blanc,

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: September 2, 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

Statewide Riverhill LLC,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 26-001646

City of Grand Blanc,

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: September 2, 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

Statewide Riverhill LLC,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 26-001646

City of Grand Blanc,

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: September 2, 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 

STATEWIDE RIVERHILL, LLC, 

Petitioner, 

vs. 

CITY OF GRAND BLANC, 

Respondent. 

/

 

 

 

MTT Docket #26- 

Parcel No. 56-14-200-014 

 

PETITION 

 

 

STATEWIDE RIVERHILL LLC (“Petitioner”), through its attorneys, Law Office of 

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

 

1. 

Petitioner's principal office address is PO BOX 480485, New Haven, 

MI 48038. Petitioner is a party in interest with respect to property taxes on real 

property tax parcel no. 56-14-200-014 ("Petitioner's Property"), at 5356 Perry, 

Grand Blanc, MI 48439. 

 

2. 

Respondent, City of Grand Blanc assesses and collects property 

taxes on Petitioner's Property. 

 

3. 

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

Property to be $243,700 and assessed Petitioner's Property at $243,700 resulting in 

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

factor. 

 

4. 

Petitioner's Property is classified as Commercial Real Property. 

Petitioner's Property is a commercial property. Petitioner believes that

Page 2

Petitioner's Property was originally designed to be used for 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, 

 

 

(d) 

The assessment, including state equalized value and/or 

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

Page 3

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 $243,700 to 

$143,800, and reducing the 2026 assessed and state equalized values of 

Petitioner's Property from $243,700 to $143,800, and requiring Respondent to pay 

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

 

 

 

 

 

 

 

 

 

 

 

 

 

Dated: May 27, 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

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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

Statewide Riverhill, LLC

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

PO Box 480485

City or Town

New Haven

State

Michigan

ZIP Code

48038

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)

5356 Perry

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

Grand Blanc

County

Genesee

State

Michigan

ZIP Code

48439

Taxing Authority (City or Township)

City of Grand Blanc (GENESEE)

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

True Cash and Taxable Values

 

Please Explain the Reason for this Appeal:

2026 Values are in excess of 50% of FMV and are therefore unlawful

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:

56-14-200-014

Classification of Property: Real (check one)

Commercial (check one)

Current Assessed Value as established by the Board of Review:

243700

Current Taxable Value as established by the Board of Review:

243700

Page 3

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA 

DIRECTOR

3 of 3

What do you believe is the fair market value?

287600

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

143800

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

143800

 

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

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