Harbor Village Petition.pdf

Harbor Village At Harbor Shores LLC, Petitioner Vs. City Of Benton Harbor, Respondent · 25-001739-TT

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STATE OF MICHIGAN 

DEPARTMENT OF LICENSING & REGULATORY AFFAIRS 

MICHIGAN ADMINISTRATIVE HEARING SYSTEM 

MICHIGAN TAX TRIBUNAL 

 

HARBOR VILLAGE AT HARBOR 

SHORES, LLC, 

 

 

 

Petitioner, 

 

 

 

MTT Docket No. _______________ 

v. 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Parcel No. 11-54-9425-3415-00-0 

CITY OF BENTON HARBOR, 

 

 

 

Respondent. 

 

 

 

 

 

 

 

 

Adam J. Brody (P62035) 

Deborah I. Ondersma (P55907) 

VARNUM LLP 

Attorneys for Petitioner 

333 Bridge Street, N.W. 

P.O. Box 352 

Grand Rapids, MI 49501-0352 

(616) 336-6000 

ajbrody@varnumlaw.com 

diondersma@varnumlaw.com

 

_____________________________________ 

 

PETITION 

 

Petitioner, Harbor Village at Harbor Shores, LLC, by and through its attorneys, VARNUM 

LLP, states the following for its Petition against Respondent, City of Benton Harbor: 

1. 

Petitioner, Harbor Village at Harbor Shores LLC, is a Michigan limited liability 

company with its principal address at 800 Whitwam Dr. 15, Saint Joseph, MI 49085. 

2. 

Petitioner is the owner of and/or the party in interest with respect to the subject real 

property (the "Property") which is located, pursuant to Public Act 425 of 1984 Agreement, in the 

City of Benton Harbor, Berrien County, Michigan, and is more particularly described as: 

Parcel No. 

 

 

 

 Property Address 

11-54-9425-3415-00-0 

 

800 Whitwam Dr. 15

2 

 

3. 

Respondent, the City of Benton Harbor ("Respondent"), assesses, levies and 

collects the property taxes on the Property pursuant to a Public Act of 1984 Agreement with the 

City of Saint Joseph, Michigan. 

4. 

The Property is located in Berrien County and is located with the St. Joseph Public 

School District. 

5. 

The Property is classified as 201 Commercial-Improved. 

6. 

The Property was designed to be and is currently used as a hotel. 

7. 

Because the Property is classified as commercial improved real property, no appeal 

to Respondent's Board of Review was required. However, Petitioner protested the 2025 assessment 

to Respondent's 2025 March Board of Review. Respondent’s Board of Review denied Petitioner’s 

requested relief. See Exhibit 1. 

8. 

The tax year at issue is tax year 2025. 

9. 

The Tax Year 2025 values for the Property as established by Respondent are: 

Parcel/Address 

True Cash Value 

Assessed/State 

Equalized Value

Taxable Value 

11-54-9425-3415-00-0 

800 Whitwam Dr. 15 

 

10,903,800 

5,451,900 

4,546,710 

 

10. 

Petitioner contends the correct values for the Property are: 

Parcel/Address 

True Cash Value 

Assessed/State 

Equalized Value

Taxable Value 

11-54-9425-3415-00-0 

800 Whitwam Dr. 

7,500,000 

3,750,000 

3,750,000

3 

 

11. 

The values in dispute for the Property are: 

Parcel/Address 

True Cash Value 

Assessed/State 

Equalized Value

Taxable Value 

11-54-9425-3415-00-0 

800 Whitwam Dr. 

$3,403,800 

$1,701,900 

$796,710 

 

12. 

Petitioner requests a reduction of the Property's true cash, assessed, state equalized 

and taxable values as outlined above, which values are based on the relevant market. Petitioner 

further requests a refund with interest of taxes paid due to the original, incorrect assessment, as 

well as any other relief this Tribunal deems appropriate. 

13. 

This appeal involves issues related to the Property's true cash value and taxable 

value. 

14. 

The 2025 values imposed on the Property, and the taxes to be levied and collected 

thereon, are invalid and unlawful and operate as fraud upon the taxpayer for the reason that: 

(a) 

The assessed, state equalized, and/or taxable values exceed the amounts 

permitted by the Michigan Constitution and applicable statutes and do not 

reflect the sales of similar properties. 

 

(b) 

The assessed, state equalized and/or taxable values are at higher percentages 

of true cash value than permissible under the Michigan Constitution and 

applicable statutes. 

 

(c) 

The assessed, state equalized and/or taxable values are based upon an 

erroneous determination of the true cash value of Petitioner’s Property and 

are based upon the application of wrong principles. 

 

(d) 

The assessed, state equalized and/or taxable values, and the mode of 

assessment adopted by Respondent, discriminate against Petitioner, its 

constitutional rights of uniformity, equal protection, and due process of law. 

 

 

WHEREFORE, Petitioner requests that the Tribunal grant the following relief: 

 

A. 

Reduce the assessed, state equalized and taxable values of the Property to 

$3,750,000 and order a refund with interest; and

4 

 

B. 

Provide such additional relief to Petitioner as this Tribunal shall deem appropriate. 

 

 

 

 

 

 

 

VARNUM, LLP 

 

 

 

 

 

 

Attorneys for Petitioner 

 

Dated: May 29, 2025 

 

 

By:____/s/ Deborah I. Ondersma _________ 

Adam J. Brody (P62035) 

Deborah I. Ondersma (P55907) 

 

 

 

 

 

 

Business Address/Telephone: 

 

 

 

 

 

 

 

333 Bridge Street, N.W. 

 

 

 

 

 

 

 

P.O. Box 352 

 

 

 

 

 

 

 

Grand Rapids, MI 49501-0352 

 

 

 

 

 

 

 

(616) 336-6000 

 

 

 

 

 

 

 

ajbrody@varnumlaw.com 

 

 

 

 

 

 

 

diondersma@varnumlaw.com 

27428338.1

EXHIBIT 1

03/28/2025 

10:15 AM 

2025 BOARD OF REVIEW DECISION 

FROM 

CITY OF BENTON HARBOR 

ANGELA STORY 

200 E WALL ST 

BENTON HARBOR, MI 49022 

NAME AND ADDRESS OF OWNER OR PERSON NAMED ON ASSESSMENT ROLL: 

PROPERTY IDENTIFICATION: (Parcel Code required. Property address 

and legal description optional.): 

11-54-9425-3415-00-0 

800 WHITWAM DR 

SPLIT/COMBINED ON 01/30/2015 FROM 76-0024-0076-06-0, 

HARBOR VILLAGE AT HARBOR SHO 

54-9425-0076-06-0; UNIT 15 THE INN AT HARBOR SHORES 

IT 

AM oR 908 5 

CONDOMINIUM LIBER 288 PAGE | CONDITIONAL 

TRANSFER OF PROPERTY PURSUANT TO ACT 425 PF 1984 

BETWEEN THE CITIES OF ST. JOSEPH AND BENTON 

HARBOR SEE 11-76-3400-0015-00-0 1ST AMENDMENT LIBER 

288 PAGE 162 

THIS PROPERTY IS CLASSIFIED 

201 (COMMERCIAL-IMPROVED) 

Thank you for attending this years March Board of Review. The Board has reviewed the information you supplied and the data necessary 

to compute your assessment and taxable value. 

The Board has completed their review of parcel number 

11-54-9425-3415-00-0 

They have made the following determination based on the information you supplied. 

Board of Review Comments 

2025 ORIGINAL ASSESSED VALUE 

5,451,900 

[2025 "BOARD OF REVIEW" ASSESSED VALUE 

5,451,900 

(If the above amounts are the same, no revisions have occured) 

2025 ORIGINAL TAXABLE VALUE 

4,546,710 

2025 "BOARD OF REVIEW" TAXABLE VALUE 

4,546,710 

2025 

PRINCIPAL RESIDENCE EXEMPTION/QUALIFIED AG 

0.0000 

Please feel free to contact the assessor at the address listed above or call if you have any questions. 

“Effective March 1, 2013, the Tribunal is no longer able to accept Small Claims letter appeals. Rather, you are required to file a petition to 

initiate a new Small Claims appeal. Petition forms are available on this website.” 

http://www.michigan.gov/taxtrib/0,4677,7-187-38254---,00.htm!

Michigan Department 

of Treasury 

618 (Rev. 11-12) 

Petition to Board of Review 

1.-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 

or the State Tax Commission unless you first protest to the Board of Review. 

TO BE COMPLETED BY OWNER OR OWNER'S AGENT 

Owner's Name (Please Print or Type) 

Petitioner's Name 

(If Other than Owner, Please Print or Type) 

HARBOR VILLAGE AT HARBOR SHORES LLC 

EDWARD VANDENACK 

Township or City 

County 

BENTON HARBOR 

BERRIEN" 

The undersigned protests the assessed value and/or the tentative taxable value and/or the property classification and/or the qualified 

agricultural property exemption of the following described property: 

Property Identified (Parcel code required. Property address & legal description optional) 

11-54-9425-3415-00-0 

Protested Item 

[¥] Assessed Value 

_ 

[¥] Tentative Taxable Value 

[| Classification 

[| Qualified Agricultural 

Property 

Exemption 

1. PROTEST OF ASSESSMENT 

erty 

g 

(Complete this section for a protest of assessed value and/or tentative taxable value) 

Assessed Amount 

Owner's Estimate of True Cash Value 

Tentative Taxable Value 

Year 

$4,546,710 

$4,000,000 

$4,546,710 

2025 

2. PROTEST OF CLASSIF ICATION 

(Complete this section for a request to change the classification. The Board of Review must make their decision regarding classification in 

accordance with Secticn 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 homeowner's principal residence or qualified agricultural property.) 

Classification of property on this-year's assessment roll 

Classification should be {check one of the following): 

l Agricultural 

Od Industrial 

OJ Timber Cutover 

O Utility (Personal Property Only) 

[¥] commercial 

[[] Residential 

[] Developmental 

3. PROTEST OF EXEMPTION FOR QUALIFIED.AGRICULTURAL PROPERTY 

(If the assessor has denied or changed the percentage 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 agricultural exemption granted by assessor (Enter 0 if exemption 

Percent qualified agricultural exemption requested by owner (Enter 100 if full 

denied) 

exemption requested) 

4. REASON FOR PROTEST 

Stale reason(s) for protest of assessed velue and/or the tentative taxable value and/or classification and/or qualified agricultural property exemption 

DUE TO ECONOMY, THE PROPERTY HAS DISTRESSED "TRUE CASH VALUE" AND DRASTICALLY REDUCED 

MARKETABILITY DUE TO STAGNANT COMMERCIAL FINANCING WITH HIGH INTEREST RATES 

COMPARABLE PROPERTIES IN ST JOSEPH/BENTON HARBOR HAVE LOWER ASSESSED VALUES 

CERTIFICATION 

Signature 

/ 

Date 

Low C 

Vandenack 

MARCH 17, 2025 

Address 

hid 

Phone Number 

800 WHIITWAM DRIVE, ST JOSEPH, Mi 49085 

(616) 212-7349 

www.michigan.govitreasury

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 

MZS-3\ 

11-SU- 9425-3415 - 00-0 

1. ASSESSED VALUE 

Dispogition by Board of Review. The Board of Review must bo 

Denied 

[_] Assessed Value Changed From 

to [ 

1 

Record of vote - Board or thr 

emer mite 

Chairperson: 

[Yes [No > 

Member: [Yes [No 

———— 

Member 

Reason for board action 

Epdin cee anf fp] J 

If you disagree with the decision of the Board of Review regarding tentative assessed value, you may appeal that decision by filing-a petition with the 

Michigan Tax Tribunal at P.O. Box 30232, Lansing, Ml 48309. Commercial Real, Industrial Real, Developmental Real, Commercial Personal, 

Industrial Personal and Utility Personal Property may be appealed by May 31. Agricultural Real, Residential Real, Timber-Cutover Real and Agricultura 

Personal Property may be appealed by July 31. The petition must be filed on a Michigan Tax Tribunal form or a fom approved by the Michigan Tax 

Tribunal. Michigan Tax Tribunal forms are available at www.michigan.gov/taxtrib. 

2. TENTATIVE TAXABLE VALUE 

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

[fBenied 

[] Tentative Taxable Value Changed From 

to 

Recard of vote - Board or three mi emi 

Chairperson: [_] Yes a p i 

Member: [es [CI No 

il 

Member [A Ves [JNo 

{LH 

Initials 

Initials 

Initials 

Reason for board action 

ANYOYE dod upp changl. 

If you disagree with the decision of the Board of Review regarding tentative taxable value, you may appeal that decision by filing a petition with the 

Michigan Tax Tribunal at P.O. Box 30232, Lansing, MI 48909. Commercial Real, Industrial Real, Developmental Real, Commercial Personal, 

Industrial Personal and Utility Personal Property may be appealed by May 31. Agricultural Real, Residential Real, Timber-Cutover 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.govi/taxtrib. 

3. CLASSIFICATION 

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

[J penied 

 [] Classification Changed From 

to 

Record of vote - Board or three member committee of board 

Chairperson: [| Yes 

[| No i 

Member: [_] Yes 

[| No 

ae 

Member: (Jes [No 

Reason for board action 

4 £4 

Yes 

CIN 

hitiais 

Initials 

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

at P.O. Box 30471, Lansing, MI 48909 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. 

[[] Exemption Request Denied 

[] Exemption percent modified from 

% to 

_% 

Record of vote - Board or three member committee of board 

Chairperson: [ ] Yes 

[ 

[No ——— 

Member: [| Yes 

[| No 

Reason for board action 

Member: 

[ 

| Yes 

[] No. 

Initials 

Initials 

If you disagree with the decision of the Board of Review regarding tentative taxable value, you may appeal that decision by filing a petition with the 

Michigan Tax Tribunal at P.O. Box 30232, Lansing, MI 48909 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.gov/taxtrib. 

5. ADJOURNMENT 

Date of Final adjournment of Board of Review 

2-19-25 

Board of Review Secretary Signature 

Date 

Chote Pon 

MARGH7:205 

3) | § 2s 

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