The Sophia LLC Petitioner Vs. City Of Traverse City Respondent

Page 1

STATE OF MICHIGAN 

MICHIGAN TAX TRIBUNAL 

THE SOPHIA LLC, 

Petitioner, 

Vv. 

MTT Docket # 26-001397 

CITY OF TRAVERSE CITY, 

Respondent. 

PROOF OF SERVICE 

STATE OF MICHIGAN 

) 

} ss. 

COUNTY OF OAKLAND) 

Na 

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. 

Aaron M. Fales

Page 2

VIA CERTIFIED MAIL 

Traverse City Assessor: 

City of Traverse City Assessor, 400 Boardman Ave, Traverse City, MI 49684 

Traverse City Clerk: 

City of Traverse City Clerk's Office, 400 Boardman Ave, Traverse City, MI 49684 

VIA FIRST-CLASS MAIL 

Grand Traverse County Equalization Director: 

Grand Traverse County Equalization Director, 400 Boardman Ave, Traverse City, M1 49684 

Grand Traverse County Clerk: 

Grand Traverse County Clerk, 400 Boardman Ave, Traverse City, MI 49684 

Traverse City School District. — School Board Secretary: 

Traverse City School District, 412 Webster St, Traverse City, MI 49686 

Treasurer of the State of Michigan: 

State of Michigan Treasurer, Treasury Building, 430 West Allegan Street, Lansing, MI 48922 

With proper postage affixed thereto. Proof of service submitted within 45 days afler issuance of the notice of docket number as 

required by the Tribunals service rules.

Page 3

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON 

I. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

The Sophia LLC, 

Petitioner, 

MICHIGAN TAX TRIBUNAL 

v 

MTT Docket No.: 26-001397 

City Of Traverse City, 

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), “[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 

THE SOPHIA LLC, 

Petitioner, 

MTT Docket #26- 001397 

Vs. 

Parcel No. 28-51-798-009-00 

CITY OF TRAVERSE CITY, 

Respondent. 

/ 

PETITION 

THE SOPHIA LLC ("Petitioner"), through its attorneys, Law Office of Aaron 

M. Fales, P.C., says: 

1. 

Pefitioner's principal office address 

is 36800 Woodward, Ste. 300, 

Bloomfield Hills, MI 48009. 

Petitioner is a party in interest with respect fo property 

faxes on real property fax parcel no. 28-51-798-009-00 ("Petitioner's Property”), at 

440 East Front St., Traverse City, MI, 49686. 

2. 

Respondent, City of Traverse City assesses and collects property 

taxes on Petitioner's Property. 

3. 

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

Property to be $764,478 and assessed Petitioner's Property at $905,800 resulting in 

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

Page 5

4. 

Petitioner's 

Property 

is 

classified 

as 

Commercial 

Real 

Property. 

Petitioner's Property 

is commercial property. 

Petitioner believes that Petitioner's

Page 6

{d)

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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: 26-001397

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 - TC POS

Fee Information

Filing Fee: $ 0.00

Payment Information

Payment: $ 0.00

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

Page 1

2220

Parcel Number

Street Address

Sale Date

Sale Price

Instr.

Terms of Sale

Adj. Sale $

Asd. when Sold

Asd/Adj. Sale

Cur. Appraisal

Land + Yard

Bldg. Residual

Cost Man. $

E.C.F.

Floor Area

$/Sq.Ft.

ECF Area

Dev. by Mean (%)

Building Style

Use Code

Land Value

Appr. by Eq.

Appr. Date

Other Parcels in Sale

Land Table

Property Class

Building Depr.

Site Characteristics

Access

Water Supply

Sewer

Property Restrictions

Restriction Notes

Waterfont View

Waterfront

Waterfront Name

Waterfront Ownership

Waterfront Influences

Bottom Character

28-51-767-001-01 309 CASS

01/31/25

$575,000

WD

03-ARM'S LENGTH

$575,000

$330,200

57.43

$719,861

$62,978

$512,022

$405,233

1.264

2,396

$213.70

2220

85.9161

BANK BRANCH

$62,978

No

 / / 

2007 TC COMM IND CONDOS

207

0

28-51-630-048-00 515 BAY

04/30/24

$790,000

WD

03-ARM'S LENGTH

$790,000

$418,100

52.92

$816,129

$668,007

$121,993

$91,377

1.335

2,203

$55.38

2220

78.7633

OFFICE BUILDINGS

$663,561

No

 / / 

2060 GARLAND - GRANDVIEW

201

0

Water

WEST ARM GRAND TRAVERSE BAY

28-51-798-009-00 440 E FRONT

07/21/23

$1,150,000

WD

03-ARM'S LENGTH

$1,150,000

$448,200

38.97

$1,284,201

$337,036

$812,964

$584,309

1.391

4,620

$175.97

2220

73.1360

OFFICE BUILDINGS

$330,142

No

 / / 

2040 E FRONT ST/MUNSON AVE

201

0

28-51-658-043-00 229 GARLAND

07/18/24

$2,400,000

WD

03-ARM'S LENGTH

$2,400,000

$900,100

37.50

$2,239,365

$1,515,108

$884,892

$446,796

1.981

9,490

$93.24

2220

14.2159

WAREHOUSES

$1,515,108

No

 / / 

2060 GARLAND - GRANDVIEW

201

0

28-51-618-105-00 401 S UNION

12/09/25

$1,650,000

MLC

03-ARM'S LENGTH

$1,650,000

$511,900

31.02

$1,507,242

$886,975

$763,025

$382,645

1.994

6,111

$124.86

2220

12.8603

RANCH

BAR

$841,080

No

 / / 

2090 UNION - STATE - FRONT

201

99

28-51-798-199-00 115 E FRONT

04/18/24

$710,000

WD

03-ARM'S LENGTH

$710,000

$267,100

37.62

$598,094

$305,752

$404,248

$180,347

2.242

1,808

$223.59

2220

11.8819

RESTAURANTS

$305,045

No

 / / 

2120 COM'L RIVERFRONT

201

0

Water

Stream/River

BOARDMAN RIVER

28-51-794-007-00 116 S UNION

06/07/23

$1,400,000

WD

03-ARM'S LENGTH

$1,400,000

$333,900

23.85

$1,094,993

$436,249

$963,751

$406,381

2.372

3,750

$257.00

2220

24.8858

STORE RETAIL

$433,411

No

 / / 

2090 UNION - STATE - FRONT

201

0

28-51-798-182-30 321 E FRONT

05/21/25

$900,000

WD

03-ARM'S LENGTH

$900,000

$348,100

38.68

$739,058

$461,038

$438,962

$171,511

2.559

1,957

$224.30

2220

43.6689

STORE RETAIL

$458,169

No

 / / 

2120 COM'L RIVERFRONT

201

0

Water

Stream/River

BOARDMAN RIVER

28-51-794-067-00 212 E FRONT

12/18/24

$2,770,000

WD

03-ARM'S LENGTH

$2,770,000

$814,400

29.40

$1,804,148

$672,202

$2,097,798

$698,301

3.004

8,424

$249.03

2220

88.1460

BAR

$672,202

No

 / / 

2090 UNION - STATE - FRONT

201

0

28-51-798-006-00 424 E FRONT

06/30/25

$1,100,000

WD

03-ARM'S LENGTH

$1,100,000

$483,100

43.92

$713,572

$285,930

$814,070

$263,814

3.086

2,538

$320.75

2220

96.3090

OFFICE BUILDINGS

$276,314

No

 / / 

2040 E FRONT ST/MUNSON AVE

201

0

Totals:

$19,895,700

$13,445,000

$4,855,100

$11,516,663

$7,813,725

$3,630,714

$193.78

52.9783

Sale. Ratio =>

36.11

E.C.F. =>

2.152

Std. Deviation=>

0.658400

Std. Dev. =>

10.26

Ave. E.C.F. =>

2.123

Ave. Variance=>

52.9783

Coefficient of Var=>

24.95816879

28-51-630-007-00 603 BAY

07/30/25

$3,000,000

WD

03-ARM'S LENGTH

$3,000,000

$2,025,900

67.53

$4,060,085

$2,258,030

$741,970

$1,111,693

0.667

11,428

$64.93

2220

145.5262

OFFICE BUILDINGS

$2,247,578

No

 / / 

2060 GARLAND - GRANDVIEW

201

0

Water

WEST ARM GRAND TRAVERSE BAY

28-51-618-026-00 430 S UNION

01/02/25

$1,250,000

WD

03-ARM'S LENGTH

$1,250,000

$386,100

30.89

$1,368,333

$1,104,587

$145,413

$162,706

0.894

1,951

$74.53

2220

122.8968

STORE RETAIL

$1,078,992

No

 / / 

2090 UNION - STATE - FRONT

201

0

28-51-798-186-00 201 E FRONT

05/14/24

$1,475,700

WD

03-ARM'S LENGTH

$1,475,700

$937,500

63.53

$1,794,726

$981,370

$494,330

$501,762

0.985

5,890

$83.93

2220

113.7497

RESTAURANTS

$981,370

No

 / / 

2120 COM'L RIVERFRONT

201

0

Water

Stream/River

BOARDMAN RIVER

28-51-618-099-04 417 S UNION

10/01/25

$727,000

WD

03-ARM'S LENGTH

$727,000

$330,500

45.46

$915,166

$561,043

$165,957

$218,460

0.760

3,773

$43.99

2220

136.3017

STORE RETAIL

$549,862

No

 / / 

2090 UNION - STATE - FRONT

201

0

28-51-798-145-00 522 E FRONT

01/18/24

$2,900,000

WD

03-ARM'S

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Page 1

2000 TC Com-Ind

E Front/Munson

Min:

10.22%

1.00

 <-edit

Min:

31.95%

Max:

62.74%

1.00

<-edit

Max:

62.74%

Mean:

44.63%

26.90%

Mean:

52.27%

Median:

52.98%

70.71%

Median:

54.44%

StDev:

17.73%

StDev:

9.58%

COD (median):

25.03%

0.00%

 <-(Global Setup)

COD (median):

12.30%

COV (mean):

39.73%

48.70%

COV (mean):

18.33%

55.11%

55.11%

^Manual Override^

^ Calculated # ^

Key

Use

Imp/Vac

PNum

Date

Sale$

SqFt

Imprvmts

Land Residual

Land %

s001_E

0

Extraction

28-51-007-001-03

10/6/2025

$500,000

20,473

$383,625

$116,375

23.28%

s002_E

1

Extraction

28-51-101-006-30

4/18/2024

$3,559,000

57,543

$1,438,250

$2,120,750

59.59%

s003_E

1

Extraction

28-51-101-008-20

3/17/2023

$803,000

15,987

$546,424

$256,576

31.95%

s004_E

1

Extraction

28-51-101-047-00

4/29/2022

$3,100,000

67,039

$1,412,214

$1,687,786

54.44%

s005_E

0

Extraction

28-51-101-048-20

9/16/2022

$744,938

30,274

$622,772

$122,166

16.40%

s006_E

1

Extraction

28-51-101-053-00

4/29/2022

$1,900,000

35,327

$829,883

$1,070,117

56.32%

s007_E

1

Extraction

28-51-112-014-50

7/10/2023

$1,075,000

73,224

$702,493

$372,507

34.65%

s009_E

1

Extraction

28-51-526-003-00

1/22/2025

$525,000

13,809

$211,651

$313,349

59.69%

s010_E

1

Extraction

28-51-558-007-00

10/20/2023

$456,000

5,793

$211,043

$244,957

53.72%

s011_E

1

Extraction

28-51-582-091-00

5/30/2023

$2,300,000

31,233

$856,991

$1,443,009

62.74%

s012_E

1

Extraction

28-51-582-093-00

3/24/2025

$698,088

9,453

$343,123

$354,965

50.85%

s013_E

1

Extraction

28-51-582-127-00

12/23/2025

$620,000

16,466

$296,124

$323,876

52.24%

s014_E

1

Extraction

28-51-482-044-60

6/6/2022

$2,712,500

22,956

$1,118,843

$1,593,657

58.75%

s015_E

0

Extraction

28-51-482-044-70

12/8/2025

$2,000,000

42,210

$1,795,670

$204,330

10.22%

Note that manually editing the Use column will deactivate automated inclusion/exclusion for that observation.

Stats After Removals

Standard Deviations to Allow

Prior Year (Optional):

Current year starting:

Current year conclusion:

Starting Stats

StDevs Allowed Below Mean:

StDevs Allowed Above Mean:

Min Land% Allowed:

Max Land% Allowed:

Page 2

2026 Land Value Analysis

2000 TC Com-Ind

E Front St/Munson

y=A*X^B

SqFt

___$/SF___

Concluded $

$/SF

Concluded $

_% Change_

_$/SF_

Concluded $

% Change

2,500

Unused

Unused

$50.86

$127,150

Unused

$50.86

$127,150

Unused

5,000

Unused

Unused

$39.95

$199,750

Unused

$39.95

$199,750

Unused

7,500

Unused

Unused

$34.69

$260,175

Unused

$34.69

$260,175

Unused

10,000

Unused

Unused

$31.39

$313,900

Unused

$31.39

$313,900

Unused

12,500

Unused

Unused

$29.04

$363,000

Unused

$29.04

$363,000

Unused

15,000

Unused

Unused

$27.26

$408,900

Unused

$27.26

$408,900

Unused

20,000

Unused

Unused

$24.66

$493,200

Unused

$24.66

$493,200

Unused

25,000

Unused

Unused

$22.82

$570,500

Unused

$22.82

$570,500

Unused

30,000

Unused

Unused

$21.41

$642,300

Unused

$21.41

$642,300

Unused

40,000

Unused

Unused

$19.37

$774,800

Unused

$19.37

$774,800

Unused

50,000

Unused

Unused

$17.92

$896,000

Unused

$17.92

$896,000

Unused

60,000

Unused

Unused

$16.82

$1,009,200

Unused

$16.82

$1,009,200

Unused

87,120

Unused

Unused

$14.77

$1,286,762

Unused

$14.77

$1,286,762

Unused

130,680

Unused

Unused

$12.83

$1,676,624

Unused

$12.83

$1,676,624

Unused

174,240

Unused

Unused

$11.61

$2,022,926

Unused

$11.61

$2,022,926

Unused

217,800

Unused

Unused

$10.74

$2,339,172

Unused

$10.74

$2,339,172

Unused

435,600

Unused

Unused

$8.44

$3,676,464

Unused

$8.44

$3,676,464

Unused

653,400

Unused

Unused

$7.33

$4,789,422

Unused

$7.33

$4,789,422

Unused

871,200

Unused

Unused

$6.63

$5,776,056

Unused

$6.63

$5,776,056

Unused

1,089,000

Unused

Unused

$6.13

$6,675,570

Unused

$6.13

$6,675,570

Unused

A= 0

B= 0

A&B:

774.76

-0.3481

A&B:

774.76

-0.3481

X Max:

73,224

Y Max:

$69.42

Use

Imp/Vac

PNum

Date

Sale$

SqFt

Imprvmts

TimeAdj$

LndResid

$/SF

1

Vacant

28-51-454-003-50

4/27/2022

$300,000 36,634

-$262,146

$300,000

$300,000

$8.19

0

Extraction

28-51-007-001-03

10/6/2025

$500,000 20,473

$383,625

$500,000

$116,375

$5.68

0

Extraction

28-51-101-006-30

4/18/2024 $3,559,000 57,543

$1,438,250

$3,559,000

$2,120,750 $36.86

0

Extraction

28-51-101-008-20

3/17/2023

$803,000 15,987

$546,424

$803,000

$256,576 $16.05

1

Extraction

28-51-101-047-00

4/29/2022 $3,100,000 67,039

$1,412,214

$3,100,000

$1,687,786 $25.18

0

Extraction

28-51-101-048-20

9/16/2022

$744,938

Page 3

2026 Land Value Analysis

2000 TC Com-Ind

E Front

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Page 1

Valuation Report

DB:

Tr2026

09/02/2026

10:14 AM

 905,800 905,800 905,800 764,478 764,478 0

2026 Assessed MBOR S.E.V. Capped ->Taxable<- PRE/MBT

 117,000 121,300 0 117,000 17,022 0

2026 New Eq. Adjustment Loss Additions Tax Adjustment Losses

 667,500 667,500 667,500 630,456 2.70

2025 Assessed MBOR S.E.V. Base for Cap IRM

Est. TCV/Total Floor Area = 392.14, Most recent sale 01/29/2026 for 1,750,000

2026 Est. T.C.V. 28-51-798-009-00 = 1,811,672

Total Estimated True Cash Value of Commercial/Industrial Buildings = 1,474,636

 Replacement Cost/Floor Area= 203.17 Est. TCV/Floor Area= 319.19

ECF (2220 COMMERCIAL CDB GENERAL AREA) 2.123 => TCV of Bldg: 1 = 1,474,636

 

 Total Depreciated Cost = 694,600

Eff.Age:10 Phy.%Good/Abnr.Phy./Func./Econ./Overall %Good: 74 /100/100/100/74.0

 Reproduction/Replacement Cost = 938,649

 

 4,620 Sq.Ft. of Sprinklers @ 6.08, Cost New = 28,090

 

Basement Area: 2,520 Base Cost New of Basement = 144,471

Total Floor Area: 4,620 Base Cost New of Upper Floors = 766,088

 

Adjusted Square Foot Cost for Basement = 57.33

Adjusted Square Foot Cost for Upper Floors = 165.82

 Bsmnt Heating system: Forced Air Furnace Cost/SqFt: 9.56

(10) Heating system: Package Heating & Cooling Cost/SqFt: 19.95 100%

 

 (Basement Fireproofing Rate = 0.00)

Storage Basement Basement, Base Rate for Basement = 47.77

Base Rate for Upper Floors = 145.87

 

Stories: 1 Story Height: 12 Perimeter: 342

 Class: C Quality: Average

<<<<< Calculator Cost Computations >>>>>

Costs are taken from the Stores - Drug Store cost schedules.

 

Cost Estimates for Commercial/Industrial Building/Section: 1 Built 1940

 Total Estimated Land Improvements True Cash Value = 6,894

D/W/P: Asphalt Paving 3.13 4495 49 6,894

Description Rate Size % Good Cash Value

Land Improvement Cost Estimates

 66 Actual Front Feet, 0.25 Total Acres Total Est. Land Value = 330,142

 * denotes lines that do not contribute to the total acreage calculation.

 10,827.000 Sq Ft 30.49 100 330,142

 66.00 165.00 1.0000 0.0000 0 100* 0

Description Frontage Depth Front Depth Rate %Adj. Reason Value

 * Factors *

Land Value Estimates for Land Table 2040.2040 E FRONT ST/MUNSON AVE

Map #: RETAIL CANNABIS 20 28-51TRAVERSE CITY-GTC TRAVERSE CITY, MI 49686 

Property Class: 201 440 E FRONT ST 

28-51-798-009-00 2026 Est. T.C.V. SOPHIA LLC, THE

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Page 1

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

GRAND TRAVERSE/LEELAN

County:

28-51TRAVERSE CITY-GTC

Jurisdiction:

Printed on

Parcel Number:

28-51-798-009-00

443,138C

448,200

150,500

297,700

2023

611,500S

611,500

286,700

324,800

2024

630,456C

667,500

315,600

351,900

2025

764,478C

905,800

740,700

165,100

2026

Taxable

Value

Tribunal/

Other

Board of

Review

Assessed

Value

Building

Value

Land

Value

Year

Work Description for Permit 23.0436-E, Issued 09/19/2023: INSTALLATION OF NEW

ADDRESSABLE FIRE ALARM SYSTEM WITH AUTO AND MANUAL DETECTION WITH FULL

NOTIFICATION.

Work Description for Permit 23.0197-P, Issued 09/13/2023: REMODEL OF EXISTING

BUILDING. ADD 1-1/2 BATH, REMODEL EXISTING.

Work Description for Permit 23.0295-M, Issued 09/13/2023: REMOVE & REPLACE BOTH

RTU AND DUCTWORK FOR DISPENSERY REMODEL

Work Description for Permit 23.0742-B, Issued 08/31/2023: INTERIOR & EXTERIOR

COMMERCIAL ALTERATION OF AN EXISTING BUILDING. TENANT TO BE A MARIHUANA

DISPENSARY. MIXED USE: M / B / S-1, 3B CONSTRUCTION. NO FIRE SUPPRESSION.

COMMERCIAL INTERIOR REMODEL FROM OFFICE TO ADULT USE CANNABIS RETAILER

Land Improvement Cost Estimates

Description Rate Size % Good Cash Value

D/W/P: Asphalt Paving 3.13 4495 49 6,894

 Total Estimated Land Improvements True Cash Value = 6,894

 * Factors *

Description Frontage Depth Front Depth Rate %Adj. Reason Value

 66.00 165.00 1.0000 0.0000 0 100* 0

 10,827.000 Sq Ft 30.49 100 330,142

 * denotes lines that do not contribute to the total acreage calculation.

 66 Actual Front Feet, 0.25 Total Acres Total Est. Land Value = 330,142

Land Value Estimates for Land Table 2040.2040 E FRONT ST/MUNSON AVE

DDT 10/30/2025 PHOTO ADDE

PC 12/22/2022 PHOTO ADDE

ELS 02/11/2021 PHOTO ADDE

Who When What

Level

Rolling

Low

High

Landscaped

Swamp

Wooded

Pond

Waterfront

Ravine

Wetland

Flood Plain

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

 

Public

Improvements

Vacant

 

Improved

X

The Equalizer. Copyright (c) 1999 - 2009.

Licensed To: City of Traverse City, County

of Grand Traverse, Michigan

DAVE MISSING ATTACHMENT

Comments/Influences

LOT 7 BLK 12 ORIG PLAT

Tax Description

SOPHIA LLC, THE

36800 WOODWARD AVE, SUITE 300

BLOOMFIELD HILLS MI 48304

Owner's Name/Address

440 E FRONT ST

Property Address

COMPLETE

23.0742-B

08/31/2023

COMMERCIAL INTERIOR ALT

2026 Est TCV 1,811,672 TCV/TFA: 392.14

UNINSPECTE

23.0295-M

09/13/2023

OTHER

MAP #: RETAIL CANNABIS 2023

COMPLETE

23.0197-P

09/13/2023

OTHER

P.R.E. 0% 

UNINSPECTE

23.0436-E

09/19/2023

OTHER

School: TRAVERSE CITY SCHOOL DIST.

Status

Number

Date

Building Permit(s)

Zoning: C-4B

Class: COMMERCIAL-IMPROVE

100.0

DEED

1156/973

03-ARM'S LENGTH

LC

05/30/1997

395,000

DAMOOSE JOHN B & NANCY W

DAMOOSE JOHN B & NANCY W

100.0

DEED

1661/122

03-ARM'S LENGTH

WD

03/20/2002

545,000

440 E FRONT ST LLC

DAMOOSE JOHN B & NANCY W

100.0

PROPERTY TRANSFER 

2023R-08702

03-ARM'S LENGTH

WD

07/21/2023

1,150,000

ECEK HOLDING LLC 

440 E FRONT STREET LLC

100.0

OTHER

2026R-01293

03-ARM'S LENGTH

WD

01/29/2026

1,750,000

SOPHIA LLC, THE

ECEK HOLDING LLC

Prcnt.

Trans.

Verified

By

Liber

& Page

Terms of Sale

Inst.

Type

Sale

Date

Sale

Price

Grantee

Grantor

09/02/2026

Page 2

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

Parcel Number: 28-51-798-009-00, Land Image

Printed on

09/02/2026

Parcel 

Number: 

28-51-798-009-00, 

Land 

Image 

66 

164 

LAND 

10827 

164 

Sketch by Apex Sketch 

*** 

Information 

herein 

deemed 

reliable 

but 

not guaranteed*** 

66 

Printed 

on 

09/02/2026

Page 3

Bsmnt Insul.

 

Thickness

 

 (40) Exterior Wall:

 (39) Miscellaneous:

 (14) Roof Cover:

 (13) Roof Structure: Slope=0 

Incandescent

Fluorescent

Mercury

Sodium Vapor

Transformer

 

 

 

 

 

Flex Conduit

Rigid Conduit

Armored Cable

Non-Metalic

Bus Duct

 

 

 

 

 

Few

Average

Many

Unfinished

Typical

X

 

 

 

 

Few

Average

Many

Unfinished

Typical

X

 

 

 

 

Fixtures:

Outlets:

 (11) Electric and Lighting:

Hand Fired

Boiler

 

 

Coal

Stoker

 

 

Gas

Oil

X

 

 (10) Heating and Cooling:

 (9) Sprinklers:

Urinals

Wash Bowls

Water Heaters

Wash Fountains

Water Softeners

 

 

 

 

 

Total Fixtures

3-Piece Baths

2-Piece Baths

Shower Stalls

Toilets

 

 

 

 

 

Few

None

 

 

Average

Typical

Page 4

***

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

Page 1

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA

DIRECTOR

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

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

MICHIGAN TAX TRIBUNAL

Docket Number: 26-001397

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

Party Filing Document 

Respondent

Files

Document Type: Attachments to Petition

Attachment File Name: 2026 Record Card

Document Type: Attachments to Answer

Attachment File Name: 2026 Valuation Stmt

Document Type: Attachments to Answer

Attachment File Name: 2026 C-I E Front & Munson Land Value Analysis

Document Type: Attachments to Answer

Attachment File Name: 2026 2220 Coml CDB General Area ECF Analysis

Fee Information

Filing Fee: $ 0.00

Payment Information

Payment: $ 0.00

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

Page 1

STATE OF MICHIGAN 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MICHIGAN TAX TRIBUNAL 

 

THE SOPHIA, LLC, 

 

Petitioner, 

 

v. 

 

CITY OF TRAVERSE CITY, 

 

Respondent. 

 

LAW OFFICE OF AARON M 

FALES, PC 

Aaron M Fales (P72864) 

Attorney for Petitioner 

330 Hamilton Row, 

 Ste 350 

Birmingham, MI 48009 

(248) 767-9840 

MTT Docket No. 26-001397 

 

 

 

 

 

 

CITY OF TRAVERSE CITY 

Amy L Robbins, MMAO(4) 

Assessor for Respondent 

400 Boardman Ave 

Traverse City, MI 49684 

(231) 922-4450 

arobbins@traversecitymi.gov

 

 

 

 

Respondent's Answer to Petition 

 

NOW COMES Respondent, City of Traverse City, by and through its Assessor, Amy 

L Robbins, MMAO(4). and for its Answer to Petitioner's Petition states as follows: 

1. 

As to the allegations contained in Paragraph 1 of the Petition, Respondent neither 

admits nor denies the same for the reason Respondent is without sufficient knowledge to 

form a belief as to the truth thereof and therefore leaves Petitioner to its strict proofs. 

2. 

As to the allegations contained in Paragraph 2 of the Petition, Respondent 

admits the same.

Page 2

2

 

3. 

As to the allegations contained in Paragraph 3 of the Petition, Respondent admits 

the same. 

4. 

As to the allegations contained in Paragraph 4 of the Petition, Respondent admits 

t h e s a m e . 

5. 

As to the allegations contained in Paragraph 5 of the Petition, Respondent neither 

admits nor denies the same for the reason Respondent is without sufficient knowledge to 

form a belief as to the truth thereof and therefore leaves Petitioner to its strict proofs. 

6. 

As to the allegations contained in Paragraph 6 of the Petition, Respondent neither 

admits nor denies the same for the reason Respondent is without sufficient knowledge to 

form a belief as to the truth thereof and therefore leaves Petitioner to its strict proofs. 

7. 

As to the allegations contained in Paragraph 7 of the Petition, Respondent neither 

admits nor denies the same for the reason Respondent is without sufficient knowledge to 

form a belief as to the truth thereof and therefore leaves Petitioner to its strict proofs. 

a) The assessment and taxable value was determined following Michigan Law, and the 

recommendations of the State Tax Commission, and do not exceed the limits of the 

Law. 

b) The assessment and taxable value was determined following Michigan Law, and the 

recommendations of the State Tax Commission, and do not exceed 50% of true cash 

value accordingly. 

c) The assessment and taxable value was determined following Michigan Law, and the 

recommendations of the State Tax Commission, and use the principals and 

methodologies standard to Mass Appraisal. 

 

 

WHEREFORE, Respondent, City of Traverse City, denies that Petitioner is entitled to the 

relief it seeks and respectfully requests that the Respondent's assessment and taxable value

Page 3

3

 

of the subject property be affirmed or increased, that Petitioner's Petition be dismissed with 

prejudice and that Respondent be granted costs and attorney fees so wrongfully sustained. 

 

 

 

 

 

 

 

 

 

 

 

 

 

Dated: September 1, 2026 

Respectfully submitted, 

 

 

/s/ Amy L Robbins 

 

AMY L ROBBINS, MMAO(4) 

Assessor for Respondent 

400 Boardman Ave 

Traverse City, MI 49684 

(231) 922-4450 

arobbins@traversecitymi.gov

Page 4

4

 

Affirmative Defenses 

 

For its further Answer to Petitioner's Petition and by way of its Affirmative Defenses, 

Respondent states as follows and demands an answer from Petitioner as to each: 

1. 

Petitioner fails to allege specific and sufficient facts to set forth a cause of 

action against Respondent and to support its claim for relief. 

2. 

Petitioner fails to allege specific and sufficient facts to establish fraud, error of 

law, discrimination, application of wrong principles or illegality on the part of the 

Respondent. 

3. 

Petitioner fails to allege that the mode and method of appraising its property 

failed to conform with the mode and method applied in the case of all of the properties in the 

Respondent's taxing unit for the year in question. 

4. 

Petitioner fails to allege specific and sufficient facts to establish the true cash 

value, assessed value and taxable value of its property. 

5. 

Petitioner fails to allege specific and sufficient facts to support its allegation

Page 5

5

Page 6

6

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

Page 1

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA 

DIRECTOR

Entire Tribunal Case Information Sheet - Respondent

MTT DOCKET NO. 26-001397

Section 1: Respondent’s Contact Information

Filer Type: 

Local Unit of Government

Local Unit of Government

City Of Traverse City (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

Amy

M.I.

L

Last Name

Robbins

Firm Name (if any)

City of Traverse City

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

400 Boardman Avenue

City or Town

Traverse City

State

 Michigan

ZIP Code

49684

Telephone Number

2319224450

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

arobbins@traversecitymi.gov

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

Respondent or Authorized Attorney/Representative’s Signature: 

Amy L Robbins

/s/

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

Page 1

STATE OF MICHIGAN 

MICHIGAN ADMINISTRATIVE HEARINGS SYSTEM 

MICHIGAN TAX TRIBUNAL 

THE SOPHIA LLC, 

Petitioner, 

vs. 

CITY OF TRAVERSE CITY, 

Respondent. 

/

 

 

 

MTT Docket #26- 

Parcel No. 28-51-798-009-00 

 

PETITION 

 

 

THE SOPHIA 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. 28-51-798-009-00 ("Petitioner's Property"), at 

440 East Front St., Traverse City, MI, 49686. 

 

2. 

Respondent, City of Traverse City assesses and collects property 

taxes on Petitioner's Property. 

 

3. 

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

Property to be $764,478 and assessed Petitioner's Property at $905,800 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 $764,478 to 

$647,478, and reducing the 2026 assessed and state equalized values of 

Petitioner's Property from $905,800 to $647,478, and requiring Respondent to pay 

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

 

 

 

 

 

 

 

 

 

 

 

 

Dated: May 25, 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

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

Page 1

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA 

DIRECTOR

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

The Sophia LLC

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

36800 Woodward Ave

City or Town

Bloomfield Hills

State

Michigan

ZIP Code

48009

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]

440 E Front St.

Traverse City

Page 2

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA 

DIRECTOR

Michigan

49686

Taxing Authority (City or Township)

City Of Traverse City (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

Taxable Value Only (calculation)

Uncapping of Taxable Value

If “Other”, please explain:

 

 

Section 6: Valuation Information for Each Parcel under Appeal

Parcel Number:

28-51-798-009-00

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:

905800

Current Taxable Value as established by the Board of Review:

764478

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

1294956

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

647478

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

647478

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

Page 3

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA 

DIRECTOR

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

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

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

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

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

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

Petitioner or Attorney/Authorized Representative’s Signature: 

/s/ Aaron Fales

Payment Information

Amount: 400

Success: True

Message: ""

Waiver Code:

Transaction Number: 26052686894702

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.

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

The Sophia LLC, 

Petitioner,

 MICHIGAN TAX TRIBUNAL

v

MTT Docket No.: 26-001397

City Of Traverse City, 

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

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

Page 1

STATE OF MICHIGAN 

MICHIGAN ADMINISTRATIVE HEARINGS SYSTEM 

MICHIGAN TAX TRIBUNAL 

THE SOPHIA LLC, 

Petitioner, 

vs. 

CITY OF TRAVERSE CITY, 

Respondent. 

/

 

 

 

MTT Docket #26- 

Parcel No. 28-51-798-009-00 

 

PETITION 

 

 

THE SOPHIA 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. 28-51-798-009-00 ("Petitioner's Property"), at 

440 East Front St., Traverse City, MI, 49686. 

 

2. 

Respondent, City of Traverse City assesses and collects property 

taxes on Petitioner's Property. 

 

3. 

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

Property to be $764,478 and assessed Petitioner's Property at $905,800 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 $764,478 to 

$647,478, and reducing the 2026 assessed and state equalized values of 

Petitioner's Property from $905,800 to $647,478, and requiring Respondent to pay 

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

 

 

 

 

 

 

 

 

 

 

 

 

Dated: May 25, 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

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

Page 1

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA 

DIRECTOR

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

The Sophia LLC

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

36800 Woodward Ave

City or Town

Bloomfield Hills

State

Michigan

ZIP Code

48009

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]

440 E Front St.

Traverse City

Page 2

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA 

DIRECTOR

Michigan

49686

Taxing Authority (City or Township)

City Of Traverse City (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

Taxable Value Only (calculation)

Uncapping of Taxable Value

If “Other”, please explain:

 

 

Section 6: Valuation Information for Each Parcel under Appeal

Parcel Number:

28-51-798-009-00

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:

905800

Current Taxable Value as established by the Board of Review:

764478

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

1294956

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

647478

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

647478

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

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STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA 

DIRECTOR

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

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

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

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

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

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

Petitioner or Attorney/Authorized Representative’s Signature: 

/s/ Aaron Fales

Payment Information

Amount: 400

Success: True

Message: ""

Waiver Code:

Transaction Number: 26052686894702

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.