WM 1630 MTT Petition - Ganges Township.pdf

Wm 1630 LLC Petitioner Vs. Township Of Ganges Respondent · 26-001224-TT

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STATE OF MICHIGAN 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MICHIGAN ADMINISTRATIVE HEARING SYSTEM 

MICHIGAN TAX TRIBUNAL 

 

 

WM 1630, LLC, 

 

 

Petitioner, 

 

v 

 

GANGES TOWNSHIP, 

 

 

Respondent. 

 

 

MTT DOCKET NO. 26-_________ 

 

PPN: 03-07-020-027-00 

 

 

 

 

 

Thomas K. Dillon (P81136) 

FOSTER, SWIFT, COLLINS & SMITH, P.C. 

Attorneys for Petitioner 

1700 East Beltline, N.E., Suite 200 

Grand Rapids, MI 49525 

(616) 726-2258 

tdillon@fosterswift.com 

 

 

 

 

PROPERTY TAX PETITION 

(Entire Tribunal, 2026 Tax Year) 

 

 

Petitioner, by and through its attorneys, Foster Swift Collins & Smith, P.C., for its Entire 

Tribunal Property Tax Petition, states as follows: 

1. 

Property Parcel No.: 03-07-020-027-00. 

2. 

The property identified above is Real Property. 

3. 

If more than one parcel of real property is under appeal, are the properties 

contiguous? N/A. 

4. 

Are all of the parcels of personal property located on a parcel of real property under 

appeal? N/A.

5. 

If parcels of personal property are under appeal, when were the personal property 

statements filed by parcel number (attach additional page if necessary): N/A. 

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. No Board of Review protest 

required. 

8. 

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): No Board of Review protest required. 

9. 

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): N/A. 

10. 

The property or properties at issue are located in Allegan County. The property’s 

address is: 1630 Blue Star Hwy., Fennville, MI 49408. 

11. 

The assessment or assessments at issue were established by the: Ganges Township. 

12. 

Petitioner’s legal residence or principal office address is: 721 Lake Street, 

Saugatuck, MI 49453. 

13. 

This appeal involves issues relating to: 

a. 

The property’s true cash and taxable values; and 

b. 

The uniformity of the property’s assessment. 

14. 

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

15. 

If more than the current tax year is being appealed, list the separate and specific 

facts upon which the Petitioner relies to invoke the Tribunal’s authority over the prior tax year or 

years (attach additional page if necessary): N/A. 

16. 

The values for the property identified above as established by Respondent’s Board 

of Review are: 

Tax Year 

Parcel No. 

True Cash Value 

State 

Equalized 

Value 

Taxable Value 

2026 

03-07-020-027-00 

$752,200 

$376,100 

$376,100 

 

17. 

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

Tax Year 

Parcel No. 

True Cash Value 

State 

Equalized 

Value 

Taxable Value 

2026 

03-07-020-027-00 

$630,000 

$315,000 

$315,000 

 

18. 

The values in dispute for the property identified above are: 

Tax Year 

Parcel No. 

True Cash Value 

State 

Equalized 

Value 

Taxable Value 

2026 

03-07-020-027-00 

$122,200 

$61,100 

$61,100 

 

19. 

Petitioner relies upon the following to support the relief requested: 

The 2026 values imposed on Petitioner’s property, and the taxes to be levied and collected thereon, 

are invalid and unlawful and operate as fraud upon the taxpayer for the reasons that: 

a. 

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

by the Michigan Constitution and applicable statutes;

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 that portion of Petitioner’s property that is 

taxable under Michigan law and are based upon the application of wrong principles; 

and 

d. 

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

adopted by Respondent, discriminate against Petitioner and deny Petitioner its 

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

 

WHEREFORE, Petitioner respectfully requests that this Tribunal enter an order reducing 

the 2026 values from those established by Respondent’s Board of Review to those contended by 

Petitioner, and order refunds attributable to the reductions, with interest, as provided by the Tax 

Tribunal Act. 

Respectfully submitted, 

 

 

 

 

 

FOSTER SWIFT COLLINS & SMITH, PC 

 

 

 

 

 

Attorneys for Petitioner 

 

 

 

 

 

 

 

 

 

 

Dated: May 21, 2026 

 

By: 

___________________________________ 

 

 

 

 

 

 

Thomas K. Dillon (P81136) 

 

 

 

 

 

 

1700 E. Beltline Ave. NE, Suite 200 

 

 

 

 

 

 

Grand Rapids, MI 49525 

 

 

 

 

 

 

(616) 726-2258 

 

Filing Fee: $250 

 

90702:00001:202712651-1

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