Kentwood - Fifth Third Mortgage 25-002367 - Respondent's Appearance Answer & ADs with POS - Final 7-18-25.pdf
Fifth Third Mortgage Mi LLC / Fifth Third Bank National Association, Petitioner Vs. City Of Kentwood, Respondent · 25-002367-TT
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1 4915-3864-4561, v. 1 STATE OF MICHIGAN DEPARTMENT OF LICENSING & REGULATORY AFFAIRS MICHIGAN TAX TRIBUNAL FIFTH THIRD MORTGAGE – MI, LLC / FIFTH THIRD BANK NATIONAL ASSOCIATION, Petitioner, v CITY OF KENTWOOD, Respondent. MTT Docket No. 25-002367-TT Parcel Nos. 41-18-01-351-006 41-18-01-351-007 / Steven Nagengast ERNST & YOUNG, LLP Representatives for Petitioner 121 River Street Hoboken, NJ 07030 (201) 551-5103 steven.nagengast@ey.com Toby Koenig (P72367) BLOOM SLUGGETT, PC Attorneys for Respondent 161 Ottawa Ave NW, Suite 400 Grand Rapids, MI 49503 (616) 965-9340 toby@bloomsluggett.com / APPEARANCE NOW COMES attorney Toby Koenig, of the law firm of Bloom Sluggett, PC, and hereby enters his appearance on behalf of Respondent City of Kentwood in this matter. Dated: July 18, 2025 Respectfully submitted, BLOOM SLUGGETT, PC /s/ Toby Koenig Toby Koenig (P72367) Attorney for Respondent 161 Ottawa Ave. NW, Suite 400 Grand Rapids, MI 49503 (616) 965-9340
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2 4915-3864-4561, v. 1 STATE OF MICHIGAN DEPARTMENT OF LICENSING & REGULATORY AFFAIRS MICHIGAN TAX TRIBUNAL FIFTH THIRD MORTGAGE – MI, LLC / FIFTH THIRD BANK NATIONAL ASSOCIATION, Petitioner, v CITY OF KENTWOOD, Respondent. MTT Docket No. 25-002367-TT Parcel Nos. 41-18-01-351-006 41-18-01-351-007 / Steven Nagengast ERNST & YOUNG, LLP Representatives for Petitioner 121 River Street Hoboken, NJ 07030 (201) 551-5103 steven.nagengast@ey.com Toby Koenig (P72367) BLOOM SLUGGETT, PC Attorneys for Respondent 161 Ottawa Ave NW, Suite 400 Grand Rapids, MI 49503 (616) 965-9340 toby@bloomsluggett.com / RESPONDENT’S ANSWER TO PETITION AND AFFIRMATIVE DEFENSES NOW COMES Respondent through its attorneys Bloom Sluggett, PC, and hereby submits its Answer to Petition and Affirmative Defenses as follows: 1. The allegations in paragraph 1 simply restate Petitioner’s claim to which no response is required. 2. Admitted. 3. Admitted. 4. Respondent lacks sufficient knowledge or information to form a belief as to the truthfulness of the allegations in Paragraph 4 of Petitioner’s petition and therefore leaves Petitioner to its proofs. 5. There are no allegations in Paragraph 5 of Petitioner’s petition. 6. Admitted.
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3 4915-3864-4561, v. 1 7. There are no allegations in Paragraph 7 of Petitioner’s petition and Respondent otherwise leaves Petitioner to its proofs. 8. There are no allegations in Paragraph 8 of Petitioner’s petition and Respondent otherwise leaves Petitioner to its proofs. 9. Admitted that on June 11, 2025, in MTT Docket No. 24-002076, the Tribunal ordered that Petitioner’s appeal for the 2025 tax year be severed and assigned to Docket No. 25-002367. 10. Admitted. 11. Admitted. 12. Respondent lacks sufficient knowledge or information to form a belief as to the truthfulness of the allegations in paragraph 12 of Petitioner’s petition and Respondent otherwise leaves Petitioner to its proofs. 13. Paragraph 13 contains a restatement of Petitioner’s claim to which no response is required. Respondent denies that the properties are improperly assessed and denies that Petitioner is entitled to any relief. 14. Admitted. 15. There are no allegations in paragraph 15 of Petitioner’s petition, and Respondent otherwise leaves Petitioner to its proofs. 16. Respondent denies as untrue the claimed Assessed Value and True Cash Value of Parcel No. 41-18-01-351-006. Respondent admits that the Taxable Value of Parcel No. 41-18-01-351-006 as reported is accurate. 17. Denied as untrue. 18. Petitioner’s alleged values in dispute are denied as untrue. 19. Paragraph 19 of Petitioner’s petition contains a request for relief to which no response is required; Respondent otherwise denies the allegations as untrue and denies that Petitioner is entitled to any relief. 20. Denied as untrue. Respondent’s Responses to Petitioner’s Multiple Parcel Petition Form 1 of 1 1. Respondent admits that Parcel No. 41-18-01-351-007 is real property that is classified as 201 Commercial Improved.
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4 4915-3864-4561, v. 1 2. Respondent denies as untrue the claimed Assessed Value and True Cash Value of Parcel No. 41-18-01-351-007 as those figures should be $7,483,500 and $14,967,000, respectively. Respondent admits that the Taxable Value of Parcel No. 41-18-01-351- 007 is $6,027,793. 3. Respondent denies as untrue the values alleged in paragraph 3 of Petitioner’s Multiple Parcel Petition Form for Parcel No. 41-18-01-351-007. 4. Denied and Respondent denies that the subject parcel is inaccurately assessed or that Petitioner is entitled to any relief. WHEREFORE, Respondent requests that the Tribunal dismiss Petitioners’ appeal with prejudice and award Respondent its costs, attorney fees, and all such further and additional relief as this Tribunal may deem appropriate. AFFIRMATIVE DEFENSES 1. Petitioner has failed to state a claim upon which relief can be granted. 2. Petitioner’s claims against Respondent are barred because the valuation methods used by Respondent comply with the Constitution, state law, and prevailing State Tax Commission procedures. 3. Respondent’s assessment reflects 50% of the subject properties’ true cash value, and the values on the roll, including the taxable value, comply with the General Property Tax Act. 4. Petitioner has failed to allege facts to support standing to bring this appeal or that it is a proper party-in-interest. 5. Petitioner has failed to allege facts to support its allegation that the taxable values of the subject properties are improper. 6. Respondent reserves the right to identify further affirmative defenses as may become known through discovery. Dated: July 18, 2025 Respectfully submitted, BLOOM SLUGGETT, PC /s/ Toby Koenig Toby Koenig (P72367) Attorney for Respondent
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5 4915-3864-4561, v. 1 PROOF OF SERVICE Tonya Voakes, being duly sworn, deposes and says that she is employed by Bloom Sluggett, PC, and that on July 18, 2025, she served a copy of Respondent’s Appearance and Respondent’s Answer to Petition with Affirmative Defenses by First Class and electronic mail upon: Steven Nagengast, at: steven.nagengast@ey.com ERNST & YOUNG, LLP 121 River Street Hoboken, NJ 07030 /s/ Tonya Voakes Tonya Voakes