GML_2026_MTT_Petition (1).pdf
Grand Michigan Lodging LLC Petitioner Vs. City Of Grand Rapids Respondent · 26-002759-TT
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2026 Entire Tribunal Property Tax Petition & Proof of Service Grand Michigan Lodging LLC v City of Grand Rapids Parcel Number: 41-13-03-600-030 MTT Docket No.: 26- Page 1 of 6 STATE OF MICHIGAN DEPARTMENT OF LICENSING & REGULATORY AFFAIRS MICHIGAN TAX TRIBUNAL GRAND MICHIGAN LODGING LLC, Petitioner, v MTT Docket No. 26- CITY OF GRAND RAPIDS, Respondent. _____________________________________________________________________________/ Colliers International By: Joshua T. Shillair, Esq. (P72674) Vice President | Tax Appeal Representative for Petitioner 400 W 4th Street, Suite 350 Royal Oak, MI 48067 O: 248-226-1632 F: 248-226-1633 Joshua.Shillair@Colliers.com Karen.Cameron@Colliers.com City of Grand Rapids Assessor and Representative for Respondent 300 Monroe Avenue NW Grand Rapids, MI 49503 _____________________________________________________________________________/ 2026 ENTIRE TRIBUNAL PROPERTY TAX PETITION 1. The Petitioner in this matter, Grand Michigan Lodging LLC, has the legal residence or principal office address of 330 River Ridge Drive NW, Grand Rapids, Michigan 49544. Petitioner is a party in interest with respect to property taxes on property parcel no(s). (hereinafter referenced as the Subject Property) 41-13-03-600-030. If the Subject Property in this petition includes more than one (1) real property tax parcel, the Subject Property’s tax parcels are contiguous. 2. The Subject Property is located in Kent County.
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2026 Entire Tribunal Property Tax Petition & Proof of Service Grand Michigan Lodging LLC v City of Grand Rapids Parcel Number: 41-13-03-600-030 MTT Docket No.: 26- Page 2 of 6 3. Respondent, City of Grand Rapids, of Kent County, Michigan, assesses and collects property taxes on the Subject Property. The City of Grand Rapids is the assessor of record and the representative for Respondent. 4. The Subject Property is real property and is classified as commercial real property. The Subject Property is presently used or available for use for hotel/hospitality purposes. Petitioner believes that the Subject Property was originally designed to be used for hotel/hospitality purposes. 5. Protest to the 2026 Board of Review was not made and is not required by law for the Subject Property. 6. The Subject Property’s address is: 3410 NW Walker Avenue, Grand Rapids, Michigan 49544 7. This appeal involves issues relating to: (a) valuation, (b) assessment, (c) taxable value and (d) uniformity. 8. The tax year(s) at issue are: 2026 9. The Tribunal has jurisdiction over this appeal pursuant to MCL 205.735a(6), which provides, in pertinent part, that “[i]n all other matters, the jurisdiction of the tribunal is invoked by a party in interest, as petitioner, filing a written petition within 35 days after the final decision, ruling, or determination.” 10. Petitioner never received the Notice of Assessment, Taxable Valuation, and Property Classification for the Subject Property for the 2026 tax year required to be given by MCL 211.24c, and the 2026 Notice of Assessment was never delivered to or received by Petitioner. Petitioner’s non-receipt of the 2026 Notice of Assessment is set forth in the
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2026 Entire Tribunal Property Tax Petition & Proof of Service Grand Michigan Lodging LLC v City of Grand Rapids Parcel Number: 41-13-03-600-030 MTT Docket No.: 26- Page 3 of 6 Affidavit of Paramjeet Singh Regarding Non-Receipt of 2026 Notice of Assessment, sworn July 21, 2026, which is submitted with this Petition as supporting documentation and is incorporated herein by reference. 11. Petitioner first received actual notice in fact of the 2026 assessment of the Subject Property upon its receipt of the 2026 Summer real property tax statement issued by the City of Grand Rapids on or about July 1, 2026, with a due date of July 31, 2026, as set forth in the Affidavit of Paramjeet Singh. 12. This Petition is filed on July 22, 2026, within 35 days after Petitioner’s first receipt of actual notice in fact of the 2026 assessment of the Subject Property. Accordingly, this Petition is timely filed and the Tribunal has jurisdiction over this appeal pursuant to MCL 205.735a(6). 13. The values for the Subject Property as established by Respondent’s Board of Review are: Tax Year Parcel Number True Cash Value Assessed Value Taxable Value 2026 41-13-03-600-030 $11,568,200 $5,784,100 $5,784,100 14. The 2026 assessment, assessed value, state equalized value and taxable value imposed upon all parcels of the Subject 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, assessed value, state equalized value and/or taxable value exceeds the amounts permitted by the Michigan Constitution, applicable statutes and case law;
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2026 Entire Tribunal Property Tax Petition & Proof of Service Grand Michigan Lodging LLC v City of Grand Rapids Parcel Number: 41-13-03-600-030 MTT Docket No.: 26- Page 4 of 6 b. The assessment, assessed value, state equalized value and/or taxable value are at higher percentages of true cash value than permissible under the Michigan Constitution, applicable statutes and case law; c. The assessment, assessed value, state equalized value and/or taxable value are based upon an erroneous determination of the true cash value of that portion of the Subject Property that is taxable under Michigan law, and are based upon the application of wrong principles; and d. The assessment, assessed value, state equalized value and/or taxable value, and the mode of assessment adopted by Respondent, discriminate against Petitioner and denies Petitioner its constitutional rights to uniformity, equal protection and dues process of law. 15. Petitioner contends that the actual values for the Subject Property are: Tax Year Parcel Number True Cash Value Assessed Value Taxable Value 2026 41-13-03-600-030 $6,760,000 $3,380,000 $3,380,000 16. The amount of value in contention for the Subject Property is: Tax Year Parcel Number Assessed Value in Contention 2026 41-13-03-600-030 $2,404,100 17. Petitioner relies on the following specific facts to support the relief requested: Market sales and income data indicates that the subject property’s assessed value, state equalized value and taxable value exceed 50% of its actual market value. In addition, the cost less depreciation method Respondent utilizes to establish the Subject Property’s assessment at issue is not related to the Subject Property’s actual market value.
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2026 Entire Tribunal Property Tax Petition & Proof of Service Grand Michigan Lodging LLC v City of Grand Rapids Parcel Number: 41-13-03-600-030 MTT Docket No.: 26- Page 5 of 6 WHEREFORE, Petitioner requests that this Honorable Michigan Tax Tribunal enter an Order reducing the 2026 assessed value, state equalized value and taxable value for the Subject Property to the values stated in Paragraph 15 above and requiring Respondent to pay Petitioner the refunds attributable to such reductions, plus interest and costs. Respectfully Submitted, COLLIERS INTERNATIONAL Representative for Petitioner By:_/s/ Joshua T. Shillair__Dated:_July 22, 2026_ Joshua T. Shillair, Esq. (P72674) Vice President | Tax Appeal 400 W 4th Street, Suite 350 Royal Oak, MI 48067 O: 248-226-1632 F: 248-226-1633 Joshua.Shillair@Colliers.com
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2026 Entire Tribunal Property Tax Petition & Proof of Service Grand Michigan Lodging LLC v City of Grand Rapids Parcel Number: 41-13-03-600-030 MTT Docket No.: 26- Page 6 of 6 STATE OF MICHIGAN DEPARTMENT OF LICENSING & REGULATORY AFFAIRS MICHIGAN TAX TRIBUNAL GRAND MICHIGAN LODGING LLC, Petitioner, v MTT Docket No. 26- CITY OF GRAND RAPIDS, Respondent. _____________________________________________________________________________/ Colliers International By: Joshua T. Shillair, Esq. (P72674) Vice President | Tax Appeal Representative for Petitioner 400 W 4th Street, Suite 350 Royal Oak, MI 48067 O: 248-226-1632 F: 248-226-1633 Joshua.Shillair@Colliers.com Karen.Cameron@Colliers.com City of Grand Rapids Assessor and Representative for Respondent 300 Monroe Avenue NW Grand Rapids, MI 49503 _____________________________________________________________________________/ PROOF OF SERVICE STATE OF MICHIGAN ) ) ss COUNTY OF OAKLAND ) Karen Cameron states that on July 22, 2026, she did file a copy of Petitioner’s 2026 Entire Tribunal Property Tax Petition and Proof of Service for the above captioned appeal to the Michigan Tax Tribunal electronically at eFile through www.etaxappeal.lara.state.mi.us. Signed:_____/s/ Karen Cameron___ Karen Cameron