HOTEL ROSE ET Property Tax Petition Signed by CEM.pdf

Hotel Rose LLC Petitioner Vs. City Of Rockford Respondent · 26-000569-TT

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STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

Hotel Rose, LLC 

; 

MICHIGAN TAX TRIBUNAL 

Petitioner(s) 

v 

MTT Docket No. 

City of Rockford 

, 

Respondent(s) 

ENTIRE TRIBUNAL PROPERTY TAX PETITION 

1. 

Property Parcel No: 41-06-36-455-024 

(If more than one parcel is at issue, attach a completed Multiple Parcel Petition 

Form addressing all other parcels at issue.) 

2. 

The property identified above is 

X 

real ___ personal. 

3. 

If more than one parcel of real property is under appeal, are the properties 

contiguous? Yes ___ No. 

(If no, separate Petitions are required for each non- 

contiguous parcel.) Not applicable 

4. 

Are all of the parcels of personal property located on a parcel of real property 

under appeal? ___ Yes ___ No. 

(If no, separate Petitions are required for each 

parcel of personal property not located on a parcel of real property under 

appeal.) Not applicable. 

5. 

If parcels of personal property are under appeal, when were the personal 

property statements filed by parcel number (attach additional page if necessary): 

Not applicable. 

6. 

The property identified above is classified as 201 (Commercial Improved) 

7. 

If the assessment or assessments at issue were protested, the protest was made 

to Respondent's 

X 

March 

July 

December Board of Review. 

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

MTT Docket No. 

Page 2 of 4 

8. 

10. 

11. 

12. 

13. 

14. 

If a protest was required and no protest was made, list the separate and specific 

facts upon which Petitioner relies to invoke the Tribunals authority over the 

assessment or assessments at issue (attach additional page if necessary): 

Protest was made. See attached Exhibits A and B. However, no protest was 

required because the property is classified as commercial real property. MCL 

205.735a(4)(a). 

If the appeal was not submitted by the deadline for the filing of an appeal for the 

classification or classifications of the properties at issue (i.e., May 31 or July 31 

of the tax year involved), list the separate and specific facts upon which 

Petitioner relies to invoke the Tribunal’s authority over the assessment or 

assessments at issue (attach additional page if necessary): 

Not applicable. This appeal is being filed in advance of May 31, 2026. 

The property or properties at issue are located in Kent 

County. The 

property or properties’ address is: 

12 S Main Street NE 

Rockford, Michigan 49341 

The assessment or assessments at issue were established by the (applicable 

local governmental unit): City of Rockford 

Petitioner's legal residence or principal office address is: 

Hotel Rose, LLC, a Michigan limited liability company 

300 lonia Ave NW 

Grand Rapids, Michigan 49503 

Attn: Ryan Wheeler 

(616) 437-1459 

ryanwheeler@wheelerdevgroup.com 

This appeal involves issues relating to the (check all that are applicable): 

X 

the property or properties’ true cash and taxable values 

the property or properties’ taxable value only 

If the property or properties’ taxable value is at issue, is there a 

dispute as to the value of an addition or loss? ___ Yes ___No 

X 

uniformity of the property or properties’ assessment 

the property or the properties’ exemption from ad valorem taxation 

under MCL 

The tax year(s) at issue are: 2026

MTT Docket No. 

Page 3 of 4 

15. 

If more than the current tax year is being appealed, list the separate and specific 

facts upon which Petitioner relies to invoke the Tribunal’s authority over the prior 

tax year or years (attach additional page if necessary): 

Not applicable. 

16. 

The values for the property identified above as established by Respondent's 

Board of Review are: 

Tax Year 

True Cash Value 

Assessed Value 

Taxable Value 

2026 

$10,729,600 

$5,364,800 

$5,363,490 

17. 

Petitioner contends that the values for the property identified above are: 

Tax Year 

True Cash Value 

State Equalized Value 

Taxable Value 

2026 

$4,309,194 

$2,154,597 

$2,154,597 

18. 

The values in dispute for the property identified above are: 

Tax Year 

True Cash Value 

State Equalized Value 

Taxable Value 

2026 

$6,420,406 

$3,210,203 

$3,208,893 

19. 

Petitioner requests the following relief (attach additional page if necessary): 

Petitioner requests this Tribunal reduce the state equalized value, assessed value and 

the taxable value of the subject property to the amount shown in Paragraph 17 above 

for the tax year 2026, along with attorneys’ fees and other relief to which Petitioner is 

entitled. 

20. 

List the separate and specific facts upon which Petitioner relies to support the 

relief requested (attach additional page if necessary): 

See attached Addendum to Entire Tribunal Property Tax Petition.

MTT Docket No. 

Page 4 of 4 

Signature of Petitioner's Authorized ee 

os 

ape. 

if none, Petitioner: 

Printed Name of Petitioner's AuthonZed seniaive or, if none, Petitioner: 

Christian E. Meyer (P56037) 

Email Address: cmeyer@wnj.com 

Mailing Address: 

Warner Norcross + Judd LLP 

150 Ottawa Avenue NW, Suite 1500 

Grand Rapids, Michigan 49503 

Telephone Number: (616) 752-2423 

Date: April 10, 2026

20. 

21. 

22. 

23. 

24. 

25. 

26. 

27. 

28. 

29. 

30. 

Addendum to Entire Tribunal Property Tax Petition 

The subject property is currently used for a hotel, which is its intended use. 

Throughout the nearly 8-year development timeline that it took to make this project a 

reality, Hotel Rose and the City worked together to utilize the DDA and Brownfield TIF 

reimbursement plans. Those TIFs include an estimate of the property’s future taxable value. 

In 

all 

of those documents agreed 

to 

by 

the 

City, 

the DDA, 

and the Brownfield 

Redevelopment Authority, that value was stated at $3,463,967. 

Additionally, the valuation method used to assess the property does not fairly reflect the 

reality of the hotel’s cost or value. The hotel is limited service, not full service, and does 

not include items like a fitness facility, pool, or other common hotel amenities. 

It is wood-frame construction that cost $168/sf. 

Further, the ECF utilized is derived from the sales of older buildings at a cost higher than 

their depreciated value, but that is not the case here. There are not new hotel sales comps 

in Rockford, so putting this 1.258 ECF multiple premium on a new hotel when the ECF is 

derived from sales of very different types of assets should not be applicable. 

The square footage of the assessment also states a gross area of 40,672 sf, whereas the 

building is 39,203 sf. 

Couple all of the above with the actual land value of $450,000 and the result is an assessed 

value of $3,532,982. 

Finally, there are a number of hotels that have been built in West Michigan in the last 

several years that provide clear comparable values. Not only are these direct comps, but 

they show a very consistent pattern of assessment on a per room basis. Whether they are 

close by, newer, older, mixed-use or stand-alone, full or limited service, larger or similar 

size, they all fall into a range of $20,000 - $62,000 per room. As averaged at $39,900 per 

rooms, this would equate to an assessed value of $2,154,597 for the subject property. 

Given the consistency of the comparable properties, a $2,154,597 assessed value is the 

most applicable value. 

The 2026 assessment of the subject property is excessive and does not reflect the true cash 

value of the subject property. 

Respondent’s assessment therefore violates Article 

IX, 

Section 

3, 

of the Michigan 

Constitution and MCL 211.27 regarding “true cash value”, and Article IX, Section 13 of 

the Michigan Constitution regarding uniformity and/or equal treatment. 

34139670-1

Exhibit A 

Michigan Department of Treasury 

618 (Rev. 12:25) 

Petition to Board of Review 

L-4035 

This form is issued under the authority of P.A. 206 of 1893, as amended. Filing is voluntary, however, you may not appeal to the Michigan Tax Tribunal unless you first protest to the 

Board of Review, axcept when the property is diassified as commercial real, induslrial real, or developmental real. You may nol appeal property diassifications io the State Tax 

Commission unless you first protest to the Bard of Review. 

TO BE COMPLETED BY OWNER OR OWNER'S AGENT 

[Owners 

Name (Please Print or Type) 

‘Peutoners Name (if Other than Owner. Please Print or 1ype) 

HOTEL ROSE LLC 

Township or City 

County 

Year of Appeal 

CITY OF ROCKFORD 

KENT 

2026 

The 

d 

the 

value andlor the 

value andlor the property classification andlor the qualified agricultural property exemption of 

ig: 

the following described property: 

Property Idenkfied (Parcel code required. 

Property address and legal descrpuon optional) 

: 

41-06-36-455-024 

PART OF LOT 43 COM AT NW COR OF LOT 89 OF SD PLAT TH E TO NE COR OF LOT 

99 

THS TO SE COR 

OF LOT 98 THE 20 FT THN TON LINE OF LOT 43 THW 20 FT THS 5.0FT THW 30.7 FT THN 50FT THW 

TO NW COR OF LOT 43 TH S TO BEG ALSOW 59 FT OF LOT 88 ALSO LOT 68 ALSOLOT 100 EXN 48 FT * 

12S MAIN STNE 

VILLAGE 

OF ROCKFORD 

rotested item [J Assessed Value 

B® 

Tentative 

[J Taxable Status 

[J 

Classification 

[J 

Qualifed Agricultural 

Taxable Value 

(exemption) 

Property Exemption 

Complete this section for a prolest of assessed value, including assessed value changes associated with exempt status and denied or late filed personal 

Tue Cash 

5,441,300 [To nsnealESRNRSL 

4,300,194 

2, PROTEST OF TAXABLE VALUE 

Complete thls section for a prtest of Taxable Value 

Reason: 

[J 

Value of Losses 

Value of Additions 

O Poverty Exemption 

~~ [J Uncapping % 

3. PROTEST OF CLASSIFICATION 

Completa Lis section for a request to change the classification. The Board of Review must make Ihalr decision regarding claselficalon In Go0rdance wilh Secon 211.34 of he 

Michigan Compiled Laws. The Board of Review shall nat be influenced by the effect thal a particular classification has on thal property's stalus as a homeownar's principal residence 

or qualified agricultural properly. 

Classification of property on this year's assessment roll: 

201 

Classification should be: (Please check one of tha folowing) 

O 

Agricultural 

0 industrial 

O Timber Cutover 

Cutility (Personal Property Only) 

O commercial 

[O Residential 

Obevelopmental 

4. PROTEST OF EXEMPTION FOR QUALIFIED AGRICULTURAL PROPERTY 

Ifthe assessor has denled or changed the perceniage of the exemption from the 18 mills of local school operating tax for qualified agricultural property, the 

owner may appeal this action to the March Board of Review. THE BOARD OF REVIEW HAS NO AUTHORITY TO CONSIDER OR ACT UPON THE 

EXEMPTION FROM THE 18 SCHOOL OPERATING MILLS FOR HOMEOWNER'S PRINCIPAL RESIDENCE PROPERTIES. 

Percent qualified agricullural exemplion granted by assessor: (Enter 

O if exemplion is denied) | Percent qualified agncullural exempuon requested by Owner: (Enter 100 if full 

‘exemption requested) 

Stale reason(s) 

for protest of assessed value and/or the lentallve laxable value and/or taxable slalus and/or classification and/or qualified agricultural properly exemplion. 

See attached supplemental information. 

CERTIFICATION 

Signature 

Date 

Phone Number 

2, 

/ 12 

03/06/2026 

616-437-1459 

7 

Address 

300 lonia Ave NW Grand Rapids, MI 43503 

www.michigan.gov/treasury

Form 618, Page 2 

FOR BOARD OF REVIEW USE ONLY 

INSTRUCTIONS: Incorporate a copy of this form and the assigned number in the Board of Review minutes. 

Petition Number 

Parcel Code 

41-06-36-455-024 

1. ASSESSED VALUE 

Y 

MUSES 

Teason 

Tar 11s achion Below. 

[J 

benied 

[] Assessed 

Value Changed From: 

5,441,300 

Jro: 

| 

Record of Vote - Board or three member committee of board 

Chairperson: [Jves 

[J] no 

Member: 

[J Yes 

[J no 

Member: 

[1 ves 

[J No 

Toals 

oils | 

[Reason for Board Action: 

If you disagree 

with the decision 

of the Board of Review regarding tentative assessed value, you may appeal thal decision by filing a petition with the Michigan Tax Tribunal 

at 

PO Box 30232, Lansing MI 48809. Commercial Real, Industrial Real, Developmental Real, Commercial Personal, Industrial Persona) and Utility Personal Property may be 

by May 31. 

al Real, 

Real, Timber - Cut Over Real, and Agricultural Personal Property may be appealed by July 31, The petition must bo filed 

on a Michigan Tax Tribunal form or a form 

by the 

igan 

Tax Tribunal, Mi 

Tax Tribunal forms are available at www.michigan govitaxtrib. 

2. TENTATIVE TAXABLE VALUE 

Disposition by Board of Review. The Board of Review must stale the reason for its action below. 

[] 

Denled 

[0 

Tentative Texable Value Changed Fram: 

5,439,990 

To: 

(See attached L-4035A) 

Record of Vote - Board or three member committee of board. 

Chai 

: 

YES 

NO 

ber: 

YES 

NO 

Member: 

YES 

NO, 

irperson: 

[1 

a 

nial 

Member: 

[] 

Oo 

Initials 

= 

O 

Trials 

Reason for Board Action: 

| you disagree with the dacision of the Board of Review regarding tentalive laxable value, you may appes! hat decision by filing a pefition with the Michigan Tax Tribunal at 

PO Box 30232, Lansing MI 48909. Commercial Real, Industrial Real, Developmental Real, Commercial Personal, Industrial Personal and Utility Personal Properly may be 

appealed by May 31. Agricultural Real, Residential Real, Timber - Cut Over Real, and Agricultural Personal Property may be appealed by July 31. The petition must be filed 

on a Michigan Tax Tribunal form or a form approved by the Michigan Tax Tribunal. Michigan Tax Tribunal forms are available at www.michigan.govitaxirib. 

3. CLASSIFICATION 

Disposition by Board of Review. The Board of Review must state the reason for its action below. 

[1 

pened 

[J 

Classification Changed From: 

201 

To: 

Record of Vote - Board or three member committee of board. 

Chairperson: [J] Yes 

[J NO 

Member: 

Oves 

[Ono 

initials 

Reason for Board Action: 

Member: 

[] ves 

[J 

No. 

Initials 

Iniials 

If you disagree with the decision of the Board of Review regarding classification, you may appeal by sending Form 2167 lo the State Tax Commission, PO Box 30471, 

Lansing MI 48909 by June 30. 

4. QUALIFIED AGRICULTURAL PROPERTY EXEMPTION 

Disposition by Board of Review. Tha Board of Review must state the reason for its action below. 

[J 

exemption Request Denied 

[1 

Exemption percent modified from 

% To: 

% 

Record of Vols - Board or Bree member commiiea of board. 

Chairperson: [J yes 

[J 

No 

Member: 

[J Yes 

[J no 

Member: 

[J Yes 

[J No 

Initials 

Initials 

Initials 

Reason for Board Action: 

If you disagraa with the decision of ha Board 

of Review regarding qualified agricuttural propasty exemption, you may appeal thal decision by fling a pation with the Michigan Tax Tribunal at PO Box 

30232, Lansing MI 48908 by July 31. Tha petition must be fled on a Michigan Tax Tribunal 

form or a form approved by the Michigan Tax Tribunal Michigan Tax Tribunal forme are avallable at 

Ee 

5. ADJOURNMENT 

Date of Final Adjoumment of Board of Review 

‘Board of Review Secretary Signalre 

Dats

Throughout the nearly 8-year development timeline that it took to make this project a 

reality, Hotel Rose and the City worked together 

to utilize the DDA and Brownfield TIF 

reimbursement plans. Those TIFs include an estimate of the property’s future taxable value. 

In 

all of those documents agreed to by the City, the DDA, and the Brownfield Redevelopment 

Authority, that value was stated at $3,463,967. While we understand that the estimate we put 

forth in those documents does not constitute an agreement to that value, the entire project's 

feasibility is now in jeopardy because this assessment is so much higher. This project never 

would have happened if the taxable value was stated as high as it is currently. 

Additionally, the valuation method used to assess the property does not fairly reflect 

the reality of the hotel's cost or value. The hotel is limited service, not full service, and does 

not include items like a fitness facility, pool, or other common hotel amenities. 

It is wood- 

frame construction that cost $168/sf. The ECF utilized is derived from the sales of older 

buildings at a cost higher than their depreciated value, but that is not the case here. There are 

not new hotel sales comps in Rockford, so putting this 1.258 multiple premium on a new hotel 

when the ECF is derived from sales of very different types of assets should not be applicable. 

The square footage of the assessment also states a gross area of 40,672 sf, where as the 

building is 39,203 sf. Couple that with the actual land value of $450,000 and the result is a 

taxable value of $3,532,982. 

Finally, there are a number of hotels that have been built in West Michigan in the last 

several years that provide clear comparable assessment values. Not only are these direct 

comps, but they show a very consistent pattern of assessment on a per room basis. Whether 

they are close by, newer, older, mixed-use or stand-alone, full or limited service, larger or 

similar size, they all fall into a range of $20,000 - $62,000 per room. As averaged at $39,900 

per rooms, this would equate to a taxable value of $2,154,597. 

Given the consistency of the comparable properties, we feel that a $2,154,597 assessed 

value is the most applicable value.

Property 

Address 

Rooms 

SEV 

SEV/Raom 

HOTEL ROSE 

12 S MAIN ST 

ROCKFORD, M1 49341 

54 

$5,441,300 

$100,765 

Comfort Suites 

350 Dodge St NE 

Comstock Park, MI 49321 

86 

$2,218,200 

$25,793 

TRU by Hilton 

340 Dodge St NE 

Comstock Park, MI 49321 

100 

$4,068,800 

$40,688 

Holiday Inn 

14190 White Creek Ave NE 

| Cedar Springs, MI 49319 

76 

$3,089,400 

$40,650 

Homewood Holland | 625 South Point Dr 

Holland, M1 49424 

123 

$6,675,400 

$54,272 

Tulyp Hotel Holland | 61 E 7th St 

Holland, MI 49423 

56 

$3,467,700 

$61,923 

Staybridge Suites 

1439 Eastport Dr 

Grand Rapids, MI 49508 

124 

$4,785,300 

$38,591 

Spark by Hilton 

4284 29th St SE 

Grand Rapids, MI 49512 

78 

$1,563,600 

$20,046 

Home?2 Suites 

330 River Ridge Dr NW 

Grand Rapids, Mi 49544 

107 

$3,984,300 

$37,236 

Average 

$39,900 

BUILDING 

CODE REVIEW SUMMARY. 

GOVERNING CODES: 

[REFERENCED STANDARDS. 

2015 MICHIGAN BUILDING CCOE (MBC) 

prs 

EE 

Ta" 

2015 MICHIGAN ENERGY CONSERVATION CODE (IECC) - 

ASHRAE 90.1 

NFPA 13-2013 INSTALLATION OF SPRINKLER SYSTEMS 

2015 MICHIGAN MECHANICAL CODE (IMC) 

2017 MICHIGAN ELECTRICAL CODE (NFPA 70) 

ASME A17.1 - 2013 CSA B44 

- 2013 SAFETY CODE FOR 

2018 MICHIGAN PLUMBING CODE {MPC) 

ELEVATORS & ESCALATORS 

ADDITIONAL CODES AS REFERENCED IN THE MODEL CODES 

GROSS BUILDING. 

FLOOR 

PROPOSED AREA 

AREAS 

LEVEL 1 

14,785 SF 

LEVEL 2 

12213 SF 

LEVEL 3 

12,218 SF 

TOTALS 

39,203 SF 

2026 Valuation Staten 

Bullding Section| 

Square Feet 

|Depredated Cost 

ECF 

Tov. 

TCV/sk 

Land 

18,730.80 

$620,423.00 

$33.12 

1 

6,665.00 

$1,478,337 

$381,412 

$1,859,748 

$279.03 

2 

12.33200 | 

$2312.762 

$596,692 

$2,909,454 

$226.73 

3 

12,832.00 | 

$2312.762 

$596.692 

$2,303,454 

$226.73 

a 

2,728.00 

$591,015 

$152,482 

$743,497 

$272.54 

5 

1550.00 | 

5336512 

$86,820 

$423.332 

5273.12 

6 

3.26000 | 

5885705 

§228511 

$1.114.216 

5341.78 

7 

240.00 

$71.118 

$18,348 

$89,466 

$372.78 

8 

358.00 | 

$108.321 

$27,946 

5136.267 

$380.63 

El 

207.00 

560.977 

$15,732 

$76,709 

$370.57 

TCV 

40,672.00 

- 157, = 

— 

ror 

= 

Bullding Section | 

Square Feet 

|Depredated Cost 

ECF 

To 

TCV/SE 

Land 

18,730.80 

$450,000 

- 

$450,000 

$24.02 

1 

39,203.00 | 

$6.615930 

- 

$6,615,930 

5168.76 

TCV 

39,203.00 

6,615,930 

0 

$7,065,930 

$180.24 

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4/24/23 RAW 

CITY COUNCIL 

CITY OF ROCKFORD 

KENT COUNTY, MICHIGAN 

RESOLUTION NO. 24-4 

RESOLUTION APPROVING AN AMENDMENT TO THE BROWNFIELD 

PLAN 

OF 

THE 

CITY 

OF 

ROCKFORD 

BROWNFIELD 

REDEVELOPMENT AUTHORITY FOR THE HOTEL ROSE, 

LLC 

PROJECT 

Councilmember Bergstrom, supported by Councilmember Konkle, moved the adoption 

of the following resolution: 

WHEREAS, the City of Council previously approved a Brownfield Plan (the “Plan”) for 

the City of Rockford Brownfield Redevelopment Authority (the “Authority™) pursuant to the 

Brownfield Redevelopment Financing Act, Act 381 of the Public Acts of Michigan of 1996, as 

amended (“Act #381"); and 

WHEREAS, the Board of the Authotity has recommended an amendment to the Plan for 

the Hotel Rose, LLC project (the “Project”) described therein (the “Amendment”); and 

WHEREAS, the City Council has held a public hearing on the Amendment after notice 

in accordance with the requirements of Act 381. 

RESOLVED: 

1. 

That the Amendment constitutes a public purpose under Act 381. 

2. 

That the Amendment meets the requirements of Section 13(1) of Act 381. 

3. 

That the proposed method of financing the costs of the eligible activities, as 

identified in the Amendment and defined in Act 381, is feasible and the Authority has the 

authority to arrange the financing, 

4. 

That the costs of the eligible activities proposed in the Amendment are reasonable 

and necessary to carry out the purposes of Act 381,

5. 

That the amount of captured taxable value estimated to result from the adoption of 

the Amendment is reasonable. 

6. 

That the Amendment in the form presented is approved. 

7. 

That all resolutions or parts of resolutions in conflict herewith shall be, and the 

same are, hereby rescinded. 

YEAS: 

Councilmembers Konkle, Bergstrom, Dalman and Baker 

NAYS: 

None 

ABSTAIN: 

None 

ABSENT: 

Councilmember Scales 

RESOLUTION DECLARED ADOPTED. 

Dated: February 12, 2024 

CERTIFICATION 

1, the undersigned duly qualified and acting Clerk of the City of Rockford (the “City”), 

do hereby certify that the foregoing is a true and complete copy of a resolution adopted by the 

City Council of the City at a meeting held on February 12, 2024, and that public notice of said 

meeting was given pursuant to, and in compliance with, Act 267 of the Public Acts of Michigan 

of 1976, as amended. 

Dated: February 12, 2024 

Chrisfine M. Bedford, City Cl, 

2- 

48655-8118-4883 v1 [60838-679]

Exhibit 

B 

Michigan Department of Treasury 

618 (Rev. 12-25) 

Petition to Board of Review 

L-4035 

This form is Issued under the authority of P.A. 206 of 1883, as amended, Filing is voluntary, however, you may not appeal to the Michigan Tax Tribunal unless you first protest 

io the 

Board of Review, except when the property s classified as commercial real, industrial real, or developmental real. You may not appeal property dassifications ta the State Tax 

Commission unless you first protest 

to the Bard of Review. 

TO BE COMPLETED BY OWNER OR OWNER'S AGENT 

ners Name (Please Print 

or Type) 

Petitioners Name (If Other tan Owner, Please Print of Type) 

HOTEL ROSE LLC 

Township ar City 

County 

Year of Appeal 

CITY OF ROCKFORD 

KENT 

. 

2026 

The undersigned protests the assessed valua andor 

the tentative taxable value andlor the property classification and/or the qualifled agricultural property exemption of 

the following described property: 

Property Identified (Parcel code required. Property address and legal Gescrplion optional) - 

41-06-36-455-024 

PART OF LOT 43 COM AT NW COR OF LOT 

98 OF SD PLAT THE TONE COR OF LOT 83 TH STO SE COR 

OF LOT 

83 THE 20 FTTH N TON LINE 

OF LOT 43 THW 2.0 FT TH S 5.0 FT THW 30.7 FT THN 50 FT THW 

TO NW COR OF LOT 

43 TH 

S TO BEG ALSO 

W 59 FT OF LOT 98 ALSO LOT 88 ALSO LOT 100 EXN 48 FT * 

12 S MAIN ST NE 

VILLAGE OF ROCKFORD 

Protested Item 

BJ Assessed Value 

[XI 

Tentative 

[J Taxable Status 

[J 

Classification 

[1 

Qualifed Agricultural 

Taxable Value 

(exemption) 

Property Exemption 

Complete this section for a protest of assessed value, Including assessed value changes associated with exempt status and denied or late filed personal 

property forms. 

‘Assossed Value 

Gunars Estimate 

of True Cosh Valuo(arket 

Value) 

5,441,300 

4,309,194 

2. PROTEST OF TAXABLE VALUE 

Complete this section for a prtest of Taxable Value 

Reason: 

[J 

value of Losses 

[X 

Value of Additions 

[0 Poverty Exemption 

~~ [7] 

Uncapping % 

3. PROTEST OF CLASSIFICATION 

Complete 

this saction for a request 

io change the classification. The Board of Review must make hair 

decision regarding classification In accordance with Section 211.34c of the 

Michigan Compiled Laws. The Board of Review shall not be influenced by the effect that a particular classification has on that property's status as a homeawner's principal residence 

or qualfled agricultural property. 

Classification of property on this year's assessment roll: 

201 

Classification should be: (Please check one of the following) 

OO Agricultural 

[J Industrial 

OTimber Cutover 

[Utility (Personal Property Only) 

OO Commercial 

[J Residential 

[Ievelopmental 

4. PROTEST OF EXEMPTION FOR QUALIFIED AGRICULTURAL PROPERTY 

[tthe assessor has denled or changed the percentage of the exemption from the 18 mills of local school operating tax for quallfied agricultural property, the 

owner may appeal this action to the March Board of Review. THE BOARD OF REVIEW HAS NO AUTHORITY TO CONSIDER OR ACT UPON THE 

EXEMPTION FROM THE 18 SCHOOL OPERATING MILLS FOR HOMEOWNER'S PRINCIPAL RESIDENCE PROPERTIES. 

Percent qualiied agricultural exemption granted by assessor. (Enter 0 if exemption Is denied) | Percant qualified agricultural exemplion requested by Owner: (Enter 100 177i 

exemption requested) 

State reason(s) for prolest of assessed value and/or the tentative taxable value and/or taxable siatus and/or classification and/or qualified agricultural property exemption. 

See attached supplemental information. 

CERTIFICATION 

Signature 

Date 

Phone Number 

Ey 

yo) / 

/ 

03/06/2026 

616-437-1459 

Address 

300 lonia Ave NW Grand Rapids, MI 49503 

www.michigan.gov/treasury

Form 618, Page 2 

FOR BOARD OF REVIEW USE ONLY 

INSTRUCTIONS: Incorporate a copy of this form and the assigned number in the Board of Review minutes. 

[Fotiton 

Parcel Code 

2026-005 

41-06-36-455-024 

[J penied 

ES 

Assessed Value Changed From: mee 

Aen —| 

‘Record 

of Vote - Board or three member 

of board 

Chairperson: IR ves 

Ono 

L/ 

Member: w ves 

[J No p= 

Member: pd ves 

[No 

Cre Corin he 

ok +o 0 Fume. Documeds Presented 

do not Sport 

any 

Sorter Voldohon 

¢ 

8 you 

agree wih th decalon of hie Boer 

of Review amg 

veal Re 

you may appeal that decison by fing petton withthe Michigan Tax Tribunal at 

Box 30232, Lansing 

Mi 4890. Ci 

ntal Real, 

Property may 

mnt 

3 

cine 

Fn, Too lk Ov 

Fat and 

Go ges 

be drs 

pope 

einen dy fl 

“Teox Tribunal form or a form approved by the Michigan Tax Tribunal. Michigan Tax 

forms are: 

2. TENTATIVE TAXABLE VALUE 

Disposition by Board of Review. The Board of Review must state the reason for its action below. 

[J 

Denied 

Ji] 

Tentative Taxabio Value Changed From: 

5439980 

To. 

3, 490 

(Seo attached L-4035A) 

‘Record of Vote - Board or three member committee of board. 

See 

Ow S& 

Member: [JJ ves 

0 rdf Shek J oes 

Bron Goce dyeto 0 frame Danes resmied 

do no Sar ny fuche 

1s dpe 

of 

rf 

a pri it 

lt 

a 

fii vo: 

PO Box 30232, Lansing MI 4RA0A Commercial 

Real, Industrial Real, Ds 

Real, 

Personal end Utility Personal Property 

may be 

by May 31. Agricultural 

Real, Residential Real, Timber - Cut Over Real, and Agricultural 

Personal Property may be appealed by July 31. “The petibon must be hied 

ER iehigan Tax Tous fon ora form opproved by the Michigan Tex Tiunal 

Michigan Ta Tribunal forms ae availabe al vn michigan. gov/taxirib. 

3. CLASSIFICATION 

Disposition by Board of Review. The Board of Review must stale the reason for its action below. 

[1 

Denies 

[] 

Classification Changed From: 

201 

To: 

Record of Vole - Board of three member committee of board. 

Chairperson: 

[J] Yes 

[J No____ 

Member: 

[Oves 

[J no 

tals 

Trial 

Reason 

for Board Action: 

- 

0. 

Member: 

[J ves 

[Jn — 

Ep oy peekig decision of the Board of Review regarding classification, you may appeal by sending Form 2167 

to the State Tax Commission, PO Bax 30471, Lansing 

48908 

by June 30. 

4. QUALIFIED AGRICULTURAL PROPERTY EXEMPTION 

Disposition by Board of Review. The Board of Review must state the reason for its action below. 

[J Exemption Request Denied 

[7] 

Exemption percent modified from 

% To, 

% 

‘Record 

of Vote - Board or three member committee 

of board. 

Chairperson: [J yes 

[J No a 

Member: 

[J Yes 

[1 no pa 

Member: 

[J Yes 

[J no 

‘Reason 

for Board Action: 

property 

you may appeal rt cocisnty fing a pattin wth tho Misia Tox Tru 

at PO Bex 

i 

ig Wl 46000 yy 31. ae at a 

chloe Tox Trl ro A am Gpproved yh Mian Ta Trrol. Michigan Ta Triunol forma ace avallablo at 

| ww 

michioa0 

pout ERD 

5. ADIGURMNENT. 

Date 

of Final 

~/ ) =) Oo 

as ww 

PE 

= 3/0026

B 

CITY OF ROCKFORD 

75.Monroe 

St. Rockford, Michigan 

49341 

T 616-866-1537 

Ff 616-866-5406 

www.rockford.mlus 

March 2026 

Property Owner/Taxpayer 

City of Rockford 

Re: March Board of Review 

Dear Property Owner/Taxpayer: 

During a March Board of Review meeting, property that you own in the City of Rockford was reviewed. 

Attached to this letter is a copy of STC Form L-4035 (Petition to the Board of Review and the Board of 

Review response). On the back of the form, you will find the action taken by the Board of Review and 

the reason for the Board of Review action. If you wish to appeal further the information is on the 

above-mentioned form. 

Kind Regards, 

Lisa Verburg 

Lisa Verburg 

City 

of Rockford Assessor 

Enclosures 

10

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