answer to petition-SNT.pdf

Gr West Hospitality LLC Petitioner Vs. City Of Holland Respondent · 26-001547-TT

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STATE OF MICHIGAN 

DEPARTMENT OF LICENSING & REGULATORY AFFAIRS 

MICHIGAN ADMINISTRATIVE HEARING SYSTEM 

MICHIGAN TAX TRIBUNAL 

 

GR WEST HOSPITALITY LLC, 

 

 

Petitioner, 

 

v 

 

 

 

 

 

 

MTT Docket No. 26-001547 

 

CITY OF HOLLAND, 

 

 

 

Parcel No. 70-16-33-400-074 

 

 

Respondent. 

 

 

Paul M. Jones Jr. (P82235) 

Attorney for Petitioner 

Jones Pyatt Law, LLC 

435 East Main Street, Suite 220 

Greenwood, IN 46143 

317-991-1864 

paul@jonespyattlaw.com 

 

Vincent L. Duckworth (P64222) 

Rachel L. Hillegonds (P67684) 

Attorneys for Respondent 

Cunningham Dalman, P.C. 

321 Settlers Road 

Holland, MI 49423 

(616) 392-1821 

vince@cunninghamdalman.com 

rachel@cunninghamdalman.com 

 

 

RESPONDENT’S ANSWER TO ENTIRE TRIBUNAL PROPERTY TAX PETITION 

 

 

Respondent, City of Holland, by and through its attorneys, Cunningham Dalman, P.C., 

answers the Petition as follows: 

1. 

Property Parcel No: 70-16-33-400-074 

ANSWER: 

Admitted. 

2. 

The property identified above is real property. 

ANSWER: 

Admitted. 

3. 

Not applicable. 

4. 

Not applicable. 

5. 

Not applicable.

2 

 

6. 

The property identified above is classified as 201 Commercial-Improved. 

ANSWER: 

Admitted. 

7. 

Not applicable. 

8. 

Not applicable. 

9. 

Not applicable. 

10. 

The property or properties at issue are located in Ottawa County. The property or 

properties’ address is 650 E 24th St, Holland, MI 49423. 

ANSWER: 

Admitted. 

11. 

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

government unit): City of Holland. 

ANSWER: 

Admitted. 

12. 

Petitioner’s legal residence or principal office address is: PO Box 679, Jenison, 

MI 49429. 

ANSWER: 

Respondent is without sufficient information to admit or deny the 

allegations, and leaves Petitioner to its strictest proofs. 

 

13. 

This appeal involves issues relating to (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 

 

__ uniformity of the property or properties’ assessment 

 

 _ the property or the properties’ exemption from ad valorem taxation under MCL ____ 

ANSWER: Respondent is without sufficient information to admit or deny the allegations, 

and leaves Petitioner to its strictest proofs. 

 

14. 

The tax year(s) at issue are: 2026.

3 

 

ANSWER: 

Admitted. 

15. 

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 

7,786,200 

3,893,100 

3,893,100 

 

ANSWER: Admitted. 

 

17. 

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

Tax Year 

True Cash Value 

Assessed Value 

Taxable Value 

2026 

7,000,000 

3,500,000 

3,500,000 

 

ANSWER: Admitted, in part, to the extent Petitioner contends certain values should be 

applied to the property, but denied that Petitioner’s claimed value is accurate because it 

grossly understates the actual value of the subject property. 

 

18. 

The values in dispute for the property identified above are: 

Tax Year 

True Cash Value 

Assessed Value 

Taxable Value 

2026 

786,200 

393,100 

393,100 

 

ANSWER: Respondent admits that the values in dispute are correct but denies that the 

values in dispute are proper for the actual values of this property. 

 

19. 

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

Reduction of TCV, SEV and AV as indicated in paragraph 17. 

ANSWER: Denied that Petitioner is entitled to this relief in that Petitioner’s allegations 

understate the value of the property. 

20. 

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

relief requested. 

Recent sale of property. Comparable sales and/or income capitalization analysis. Petitioner may 

obtain an appraisal for the purpose of this appeal. Valuation evidence will be provided in 

accordance with the Tribunal’s disclosure schedule. 

 

ANSWER: Denied.

4 

 

WHEREFORE, Respondent requests that the tribunal dismiss this proceeding and award 

Respondent its costs and attorney fees. 

Dated: October 22, 2026 

 

 

By: 

/s/ Vincent L. Duckworth 

 

 

 

 

 

 

 

 

 

Vincent L. Duckworth (P64222) 

 

 

 

 

 

 

 

Cunningham Dalman, P.C. 

 

 

 

 

 

 

 

City Attorney, Attorney for Respondent 

 

 

 

 

 

 

 

321 Settlers Road, P.O. Box 1767 

 

 

 

 

 

 

 

Holland, MI 49422-1767 

 

 

 

 

 

 

 

(616) 392-1821

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