Energy Developments Byron Center ET Property Tax Petition Signed 2026 by CEM.pdf

Energy Developments Byron Center, LLC Petitioner Vs. Township Of Byron Respondent · 26-000639-TT

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& 

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

Energy Developments Byron Center, LLC 

| 

MICHIGAN TAX TRIBUNAL 

Petitioner(s) 

\% 

MTT Docket No. 

Byron Township 

; 

Respondent(s) 

ENTIRE TRIBUNAL PROPERTY TAX PETITION 

1. 

Property Parcel No: 41-21-89-300-016 

(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 301 Industrial-lmproved 

7. 

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

to Respondent's 

March 

July 

December Board of Review. 

Not applicable. See next paragraph. 

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 48306

MTT Docket No. 

Page 2 of 4 

8. 

If a protest was required and no protest was made, 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): 

Due to the classification of the subject property as industrial real property, 

Petitioner was not obligated to appeal the assessments to the local March 

Board of Review. MCL 205.735a(4)(a). 

9. 

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. 

10. 

The property or properties at issue are located in Kent 

County. The 

property or properties’ address is: 

10310 South Kent Drive SW 

Byron Center, Michigan 49315 

See attached Exhibit 1. 

11. 

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

local governmental unit): Byron Township 

12. 

Petitioner's legal residence or principal office address is: 

Energy Developments Byron Center, LLC, a Michigan limited liability company 

2501 Coolidge Road, Suite 100 

East Lansing, Michigan 48832 

(517) 760-1208 

stephanie.reeves@edlenergy.com 

13. 

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 

X 

No 

uniformity of the property or properties’ assessment 

the property or the properties’ exemption from ad valorem taxation 

under MCL 

14. 

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 

1,334,600 

667,300 

601,103 

17. 

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

Tax Year 

True Cash Value 

State Equalized Value 

Taxable Value 

2026 

196,670 

98,335 

98,335 

18. 

The values in dispute for the property identified above are: 

Tax Year 

True Cash Value 

State Equalized Value 

Taxable Value 

2026 

1,137,930 

568,965 

502,768 

19. 

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

Petitioner hereby requests that the 2026 assessment to Petitioner be corrected to reflect that the Lessee-User Tax 

should only be charged on the 3.42 acres leased by Petitioner plus its building. 

Petitioner also requests that this Tribunal 

reduce the state equalized value, assessed value and the taxable value of the subject property to the amounts shown in 

Paragraph 17 above for tax year 2026 to reflect the true cash value of such 3.42 acres plus building, and order a refund 

with interest as provided by law on any taxes paid in regards thereto along with costs, attorney fees and all 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 Exhibit 2.

MTT Docket No. 

Page 4 of 4 

Signature of Petitioner's Authorized Representafhp of 

if rae: 

Printed Name of Petitioner's Authorized Repr 

Christian E. Meyer (P56037) 

entative or, if none, Petitioner: 

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 17, 2026

Exhibit 1 

cto 

Ducane of Toor, 

THIS 

IS NOT A TAX BILL 

L-4400 

Notice of Assessment, Taxable Valuation, and Property Classification 

oun 

This form 

is issued under the authonty of Public Act 206 of 1893, Sec 211 24c and Sec 211.34¢, as amended. 

This is a model assessment notice 10 be used by the local assessor 

[ FROM BYRON TOWNSHIP 

PARCEL IDENTIFICATION 

ASSESSOR TIMOTHY BAKER 

PARCEL NUMBER: 

41-21-89-300-016 

8085 BYRON CENTER AVE SW 

PROPERTY ADDRESS: 

BYRON CENTER MI 49315 

10310 S KENT DR. SW 

RETURN SERVICE REQUESTED 

BYRON CENTER, 

MI 49315 

SCHOOL DISTRICT CODE: 

41040 

OWNER'S NAME & ADDRESS/PERSON NAMED ON ASSESSMENT ROLL: 

EXEMPTIONS 

tous 

se 

AUTO SMIED ARDC 493 

T25 

P1 

Ai 

iE 

% Exempt 

As "Homeowners Principal Residence™ 

00% 

EDL ENERGY 

% Exempt As "Qualified Agricultural Property™ 

00% 

RENT 

S 

i 

i" 

2 

oOi-CooLIne: ROXSaE 100 

% Exempt As "MBT Industrial Personal”; 

00% 

EAST LANSING, 

MI 48823-8015 

% Exempt As "MBT Commercial Personal”: 

00% 

IE | CY 

ETL 

ELC 

TT 

Fee 

TUT 

Te 

FE 

ELL 

Exempt 

As "Disabled Veteran or Survivi 

Hist lstybstssssafslsfos 

log 

pest iygd los hl 

ohid 

Srnt ha 

Dh 

orSuniing 

1) yeq 

No 

Exempt As "Qualified Forest Property™ 

0 Yes 

[X] 

No 

Exempt As "Development Property": 

[m] Yes 

x No 

LEGAL DESCRIPTION: 

Default Legal Description 

ACCORDING TO MCL 211.34c THIS PROPERTY IS CLASSIFIED AS: 

301 

Industrial 

PRIOR YEAR'S CLASSIFICATION IF DIFFERENT: 

301 

Industrial 

The change in taxable value will increase/decrease your tax bill 

PRIOR AMOUNT 

CURRENT 

CHANGE FROM 

for the 2026 

year by approximately: $768 

YEAR: 

2025 

Toa Ae 

CORRE 

YEAR 

1. TAXABLE VALUE: 

585,300 

601.103 

15.803 

2. ASSESSED VALUE: 

585,300 

667,300 

82,000 

3. TENTATIVE EQUALIZATION FACTOR: 

1.000 

4. STATE EQUALIZED VALUE (SEV): 

585,300 

667,300 

| 

82,000 

5. WAS THERE A TRANSFER OF OWNERSHIP i82025 

THAT RESULTED IN A TAXABLE VALUE UNCAPPING? [7] Yes [x No 

6. Assessor Change Reason(s): 

Market Adjustment 

The 2026 Inflation rate Multiplier is: 1.027 

Questions regarding the Notice of Assessment, Taxable Valuation, and Property Classification may be directed to the Following: 

Name: 

Telephone Number: 

Email Address: 

Timothy T. Baker 

616-878-6033 

ASSESSOR@BYRONTOWNSHIP.ORG 

March Board of Review Appeal Information. The Board of Review will meet at the following dates and times: 

IF YOU BELIEVE YOUR ASSESSED VALUES ARE INCORRECT, YOU MAY APPEAL TO THE BOARD OF REVIEW. MEETINGS 

ARE MARCH 9 (SAM—12PM, 1PM-5PM) AND MARCH 10 (1PM-5PM, 6PM-9PM). CALL 616-878-6033 BEFORE MARCH 9 TO 

SCHEDULE AN APPOINTMENT. WALK-INS ARE ACCEPTED. APPEALS MAY BE MADE IN PERSON, VIRTUALLY, OR BY 

LETTER. THE BOARD MEETS AT THE BYRON TOWNSHIP HALL, 8085 BYRON CENTER AVE. CONTACT THE BYRON 

ASSESSING OFFICE AT 616-878-6033 OR ASSESSOR@BYRONTOWNSHIP.ORG

Guidance regarding Form 1019, 

Notice of Assessment, Taxable Valuation, and Property Classification 

Not less than 14 days before the first meeting of the Board of Review, the assessment notice shall be mailed to the 

property owner. 

Property taxes are calculated based on the Taxable Value (Line 1). State Equalized Value is the Assessed Value multiplied 

by the Equalization Factor, if any. State Equalized Value must approximate 50% of market value. 

The Taxable Value number entered in the “Change from Prior Year to Current Year" Column, does not indicate a change in 

your taxes. The change in your tax bill is estimated above Line 1. 

State Equalized Value is the Assessed Value multiplied by the Equalization Factor, if any. State Equalized Value must 

approximate 50% of market value. 

IF THERE WAS A TRANSFER OF OWNERSHIP on your property in 2025, your 2026 Taxable Value will be the same as 

your 2026 State Equalized Value. 

IF THERE WAS NOT A TRANSFER OF OWNERSHIP on your property in 2025, your 2026 Taxable Value is calculated 

by multiplying your 2025 Taxable Value by 1.027 (Inflation Rate Multiplier for the current year). Physical changes in your 

property may also increase or decrease your Taxable Value. Your 2026 Taxable Value cannot be higher than your 2026 

State Equalized Value. 

Tite Taxabie Value, the Assessed Value, ihe Siate Equalized Vaiue, the Property Classification, or the Transfer of 

Ownership may be appealed by filing a protest with the Local Board of Review. Protests are made to the Board of 

Review by completing a Board of Review Petition Form. A Petition Form may be obtained directly from the local 

unit or from the Michigan Department of Treasury's website at www.michigan.gov/taxes. Click on the “Property 

Taxes” box, select “Forms and Instructions,” then click on “Board of Review” to obtain a “Petition to the Board 

of Review,” Form 618 (L-4035). 

The denial of an exemption from the local school operating tax for “qualified agricultural properties” may be appealed to 

the local Board of Review. The denial of an exemption from the local school operating tax for a “homeowner's principal 

residence” may be appealed to the Michigan Tax Tribunal by filing a petition within 35 days of issuance of this notice. The 

petition must be a form approved by the Michigan Tax Tribunal, which are available at www.michigan.govitaxtrib. 

Filing a protest with the Board of Review is necessary to protect your right to further appeal exemption disputes and 

valuation disputes involving property classified Agricultural Real or Personal, Residential, or Timber-Cutover to the 

Michigan Tax Tribunal and classification appeals to the State Tax Commission. Properties classified Commercial Real, 

Industrial Real or Developmental Real may be appealed to the regular March Board of Review or to the Michigan Tax 

Tribunal by filing a petition by May 31. Commercial Personal, Industrial Personal, or Utility Personal Property may be 

appealed to the March Board of Review or to the Michigan Tax Tribunal by filing a petition by May 31 if a personal property 

statement was filed with the local unit prior to the commencement of the Board of Review as provided by MCL 211.19, 

except as otherwise provided by MCL 211.9m, 211.9n and 211.90. An appeal of properties classified as Agricultural Real 

or Personal, Residential, or Timber-Cutover must be made to the Michigan Tax Tribunal by July 31. The petition must be a 

form approved by the Michigan Tax Tribunal, which are available at www.michigan.govitaxtrib. 

Te claim a PRE, complete the 

ice Exemption Affidavit” (Morm 

2368) and file it with 

your township or 

city of the year of the claim. A valid affidavit filed on or before June 

1 allows an owner to receive a PRE on the current 

year summer and winter tax levy and subsequent tax levies so long as it remains the owner's principal residence. A valid 

affidavit filed after June 

1 and on or before November 1 allows an owner to receive a PRE on the current winter tax levy 

and subsequent tax levies so long as it remains the owner's principal residence. 

34165783-1

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36. 

Exhibit 2 

Energy Developments Byron Center, LLC (“Petitioner”) is a Michigan limited liability. 

Petitioner was formerly known as Granger Electric of Byron Center, LLC. 

Petitioner is a subsidiary of EDL Holdings (US), Inc., a Delaware corporation (“EDL”). EDL 

and its subsidiaries are commonly referred to as EDL Energy. 

EDL Energy is in the sustainable 

energy 

business 

and, 

among 

other things, 

operates 

facilities that capture the methane gas naturally produced by landfills and converts the gas 

to electricity. 

The County of Kent, a Michigan municipal corporation (‘Kent County”) owns Parcel No. 41- 

21-36-300-016 located in the Township of Byron Center which Kent County operates as a 

landfill (“South Kent Landfill Property”). 

The South Kent Landfill Property is carried on the tax rolls as exempt under MCL 211.7m 

as property owned by a county and used for public purposes. 

The South Kent Landfill Property is 261.85 acres. 

Pursuant to a Landfill Gas and Collection System Lease (‘Lease’) between Petitioner and 

Kent County, Petitioner has the exclusive right to possess 3.42 acres of the South Kent 

Landfill Property from Kent County (the “Leasehold Real Property”). 

Located on the Leasehold Real Property is a building owned by Petitioner in which is located 

the generating equipment by which Petitioner uses methane gas collected at the South Kent 

Landfill Property to generate electricity. 

This is what the Leasehold Real Property is designed for. 

Petitioner pays personal property tax on the generating equipment under Parcel No. 41-50- 

15-022-309. 

Petitioner does not have possession of any other portion of the South Kent Landfill Property. 

Byron Township seeks to assess the entirety of the South Kent Landfill Property to Petitioner 

for 2026. 

Petitioner does not contest that 

it owes the Lessee-User Tax under MCL 211.181 on 

its 

Leasehold Real Property, that is -- its building plus the 3.42 acres that it leases from Kent 

County. 

However, Petitioner does not owe Lessee-User Tax on the remainder of the South Kent 

Landfill Property, which is 258.43 acres. 

Therefore, Petitioner hereby requests that the 2026 assessment to Petitioner be revised to 

reflect that the Lessee-User Tax should only be charged on the 3.42 acres leased by 

Petitioner plus its building. 

Petitioner also requests that this Tribunal reduce the state equalized value, assessed value 

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

for tax year 2026 to reflect the true cash value of said 3.42 acres plus building, and order a

refund with interest as provided by law on any taxes paid in regards thereto along with costs, 

attorney fees and all other relief to which Petitioner is entitled. 

37. 

Respondent's assessment 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. 

341622841

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