Grand Rapids Notice of Docket Petition and multi-parcel form Amended.pdf
Reign Co2 Propco LLC Petitioner Vs. City Of Grand Rapids Respondent · 26-000480-TT
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Page 1
STATE OF MICHIGAN GRETCHEN WHITMER DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS MARLON I. BROWN, DPA GOVERNOR LANSING DIRECTOR Reign CO2 Propco, LLC (by AT&T Services Inc., Tenant) | MICHIGAN TAX TRIBUNAL Petitioner(s) \ MTT Docket No. 26-000480 Grand Rapids Respondent(s) ENTIRE TRIBUNAL PROPERTY TAX PETITION 1. Property Parcel No: 41-14-30-162-001 to 41-14-30-162-015 (15 contiguous parcels) (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? X Yes __ No. (If no, separate Petitions are required for each non- contiguous parcel.) 4. Are all of the parcels of personal property located on a parcel of real property under appeal? X Yes No. (If no, separate Petitions are required for each parcel of personal property not located on a parcel of real property under appeal.) 5. If parcels of personal property are under appeal, when were the personal property statements filed by parcel number (attach additional page if necessary): 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 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
Page 2
MTT Docket No. 26-000480 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 Tribunal’s authority over the assessment or assessments at issue (attach additional page if necessary): 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): The property or properties at issue are located in Kent County. The property or properties’ address is: 114 Division Avenue N, et al The assessment or assessments at issue were established by the (applicable local governmental unit): 51 City of Grand Rapids Petitioner's legal residence or principal office address is: AT&T Services Inc., One AT&T Way, Bedminster, NJ 07921. 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 orloss? Yes __ No 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
Page 3
MTT Docket No. 26-000480 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): 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 16895600 8447800 8447800 17. Petitioner contends that the values for the property identified above are: Tax Year True Cash Value State Equalized Value Taxable Value 2026 844780 422390 422390 18. The values in dispute for the property identified above are: Tax Year True Cash Value State Equalized Value Taxable Value 2026 16895600 8447800 8447800 19. Petitioner requests the following relief (attach additional page if necessary): Petitioner requests reductions in the property's 2026 true cash and taxable values. The property was part of a sale/leaseback financing transaction. This Petition is protective to challenge the new true cash and taxable values as the exemption is in the process of being removed. 20. List the separate and specific facts upon which Petitioner relies to support the relief requested (attach additional page if necessary): Petitioner contends that the 2026 true cash and taxable values significantly exceed market value. The property was part of a sale/leaseback financing transaction, and the purchase price does not represent market value. This Petition is protective to challenge the new true cash and taxable values as the exemption is in the process of being removed.
Page 4
MTT Docket No. 26-000480 Page 4 of 4 Signature of Petitioner's Authorized Representative or, if none, Petitioner: Printed Name of Petitioner's Authorized Representative or, if none, Petitioner: Ted Kuch Email Address: ted.kuch@kroll.com Mailing Address: Kroll, LLC, 285 Fulton Street, 31st Floor, New York, NY 10007. Telephone Number: 212-833-3211 Date: 8/31/2026
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STATE OF MICHIGAN GRETCHEN WHITMER DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS MARLON I. BROWN, DPA GOVERNOR LANSING DIRECTOR Reign CO2 Propco, LLC (by AT&T Services Inc., Tenant) , MICHIGAN TAX TRIBUNAL Petitioner, v MTT Docket No. 26-000480 Grand Rapids Respondent. MULTIPLE PARCEL PETITION FORM ! OF 2 1. The classification of the property identified herein as established by Respondent's Board of Review is: Tax Year Parcel Number Real/Personal Classification 2. The values for the property identified herein as established by Respondent's Board of Review are: Tax Year | Parcel Number | True Cash Value Assessed Value | Taxable Value 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
Page 6
MTT Docket No. 26-000480
Page 2 of 2
3.
Petitioner contends that the values for the property identified herein are:
Tax Year | Parcel Number | True Cash Value | State Equalized Value | Taxable Value
2026
41-14-30-162-001
[0
0
0
2026
41-14-30-162-002
{64870
32435
32435
2026
41-14-30-162-003
56380
28190
28190
2026
41-14-30-162-004
{33860
16930
16930
2026
41-14-30-162-005
{98170
49085
49085
2026
41-14-30-162-006
{97320
48660
48660
2026
41-14-30-162-007
{97690
48845
48845
2026
41-14-30-162-008
97270
48635
48635
2026
41-14-30-162-009
{99770
49885
49885
2026
41-14-30-162-010
[0
0
0
4.
The values in dispute for the property identified herein are:
Tax Year | Parcel Number | True Cash Value | State Equalized Value | Taxable Value
2026
41-14-30-162-001
[0
0
0
2026
41-14-30-162-002
[1297400
648700
648700
2026
41-14-30-162-003
[1127600
563800
563800
2026
41-14-30-162-004
677200
338600
338600
2026
41-14-30-162-005
[1963400
981700
981700
2026
41-14-30-162-006 | 1946400
973200
973200
2026
41-14-30-162-007
[1953800
976900
976900
2026
41-14-30-162-008
[1945400
972700
972700
2026
41-14-30-162-009
[1995400
997700
997700
2026
41-14-30-162-010
[0
0
0Page 7
STATE OF MICHIGAN GRETCHEN WHITMER DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS MARLON I. BROWN, DPA GOVERNOR LANSING DIRECTOR Reign CO2 Propco, LLC (by AT&T Services Inc., Tenant) , MICHIGAN TAX TRIBUNAL Petitioner, v MTT Docket No. 26-000480 Grand Rapids Respondent. MULTIPLE PARCEL PETITION FORM 2 OF 2 __ 1. The classification of the property identified herein as established by Respondent's Board of Review is: Tax Year Parcel Number Real/Personal Classification 2. The values for the property identified herein as established by Respondent's Board of Review are: Tax Year | Parcel Number | True Cash Value Assessed Value | Taxable Value 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
Page 8
MTT Docket No.26-000480
Page 2 of 2
3.
Petitioner contends that the values for the property identified herein are:
Tax Year | Parcel Number | True Cash Value | State Equalized Value | Taxable Value
2026
41-14-30-162-011
{99620
49810
49810
2026
41-14-30-162-012
[0
0
0
2026
41-14-30-162-013
{99830
49915
49915
2026
41-14-30-162-014
[0
0
0
2026
41-14-30-162-015
[0
0
0
4.
The values in dispute for the property identified herein are:
Tax Year | Parcel Number | True Cash Value | State Equalized Value | Taxable Value
2026
41-14-30-162-011
[1992400
996200
996200
2026
41-14-30-162-012
[0
0
0
2026
41-14-30-162-013
[1996600
998300
998300
2026
41-14-30-162-014
[0
0
0
2026
41-14-30-162-015
[0
0
0