Answer and Affirmative Defenses (26-001382)(008)(FIE Grand Rapids).pdf
Fie Grand Rapids (Mi) LLC Petitioner Vs. Township Of Caledonia Respondent · 26-001382-TT
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#3598352v1 STATE OF MICHIGAN DEPARTMENT OF LICENSING & REGULATORY AFFAIRS MICHIGAN OFFICE OF ADMINISTRATIVE HEARINGS AND RULES MICHIGAN TAX TRIBUNAL _____________________ FIE GRAND RAPIDS(MI) LLC, Petitioner, v CHARTER TOWNSHIP OF CALEDONIA, Respondent. _____________________________________/ MTT Docket No. 26-001382 Parcel No. 41-23-05-200-008 RESPONDENT’S ANSWER TO ENTIRE TRIBUNAL PROPERTY TAX PETITION AND AFFIRMATIVE DEFENSES Sarah R. Belloli Ryan, LLC Representative for Petitioner 101 West Big Beaver, Suite 945 Troy, MI 48084 (313) 230-0104 Sarah.Belloli@Ryan.com _____________________________________/ Joshua D. Beard (P73388) Mika Meyers PLC Counsel for Respondent 900 Monroe Avenue, NW Grand Rapids, MI 49503 (616) 632-8000 tax.tribunal.efile@mikameyers.com jbeard@mikameyers.com Respondent, Charter Township of Caledonia, by and through its attorneys, Mika Meyers PLC, answers Petitioner’s Entire Tribunal Property Tax Petition as follows: 1. Property Parcel No: 41-23-05-200-008. ANSWER: Respondent admits that Property Parcel No. 41-23-05-200-008 is the subject of this tax appeal. 2. The property identified above is real. ANSWER: The allegation contained in paragraph 2 of the Petition is admitted. 3. If more than one parcel of real property is under appeal, are the properties contiguous? _ Yes _No. (If no, separate Petitions are required for each non-contiguous parcel.) N/A
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2 #3598352v1 ANSWER: The allegations contained in paragraph 3 of the Petition appear to be inapplicable because only one parcel is under appeal. 4. Are all of the parcels of personal property located on a parcel of real property under appeal? _Yes _No. (If no, separate Petitions are required for each parcel of personal property not located on a parcel of real property under appeal.) N/A ANSWER: The allegations contained in paragraph 4 of this Petition appear to be inapplicable because this appeal concerns a parcel of real, not personal, property and therefore no answer is required. 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 ANSWER: The allegations contained in paragraph 5 of this Petition appear to be inapplicable because this appeal concerns a parcel of real, not personal, property and therefore no answer is required. 6. The property identified above is classified as 201 Commercial- Improved. ANSWER: The allegations contained in paragraph 6 of this Petition are admitted because Property Parcel No. 41-23-05-200-008 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 protest to the Board of Review was required. ANSWER: Respondent admits that no protest to the Board of Review was 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): N/A
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3 #3598352v1 ANSWER: Respondent admits that no protest to the Board of Review was 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 ANSWER: The allegations in paragraph 9 of this Petition do not appear to be applicable because Petitioner is not appealing the classification of the subject property and therefore no answer is required. 10. The property or properties at issue are located in Kent County. The property’s address is: 5665 North Kraft Lake Dr. SE Caledonia, MI 49316. ANSWER: Respondent admits that the address of Property Parcel No. 41-23-05- 200-008 is 5665 North Kraft Lake Dr. SE Caledonia, MI 49316 and that the property is located in Kent County. 11. The assessment or assessments at issue were established by the (applicable local governmental unit): Charter Township of Caledonia. ANSWER: The allegations contained in paragraph 11 of the Petition are admitted. 12. Petitioner’s legal residence or principal office address is: 888 Seventh Ave, 4th Floor, New York, NY 10019. ANSWER: The allegations contained in paragraph 12 of the Petition are admitted upon information and belief. 13. This appeal involves issues relating to the (check all that are applicable): X the property or properties’ true cash and taxable values;
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4 #3598352v1 ANSWER: The allegations contained in paragraph 13 of the Petition are admitted upon information and belief. 14. The tax year(s) at issue are: 2026. ANSWER: The allegations contained in paragraph 14 of the Petition are admitted upon information and belief. 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): NA ANSWER: The allegations in paragraph 15 of the Petition appear to be inapplicable because it does not appear that Petitioner is attempting to appeal prior tax years and therefore no answer is required. 16. The values for the property identified above as established by Respondent’s Board of Review are: Tax Year True Cash Value State Equalized Value Taxable Value 2026 $44,431,200 $22,215,600 $19,148,995 ANSWER: The allegations contained in paragraph 16 of this Petition are admitted as the true cash, assessed and taxable values on the tax roll. 17. Petitioner contends that the values for the property identified above are: Tax Year True Cash Value State Equalized Value Taxable Value 2026 $30,000,000 $15,000,000 $15,000,000 ANSWER: Respondent admits that the allegations contained in paragraph 17 constitute Petitioner’s 2026 value contentions for the property. However, Respondent denies as untrue that Petitioner’s contentions accurately reflect the true cash, assessed, and taxable values for the property. 18. The values in dispute for the property identified above are:
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5 #3598352v1 Tax Year True Cash Value State Equalized Value Taxable Value 2026 $14,431,200 $7,215,600 $4,148,995 ANSWER: Respondent admits that based upon Petitioner’s contentions of value, the allegations in paragraph 18 related to the true cash, assessed and taxable values appear to reflect the values in dispute. Further, Respondent denies as untrue that Petitioner’s value contentions accurately reflect the true cash, assessed, and taxable values for the property at issue. 19. Petitioner requests the following relief (attach additional page if necessary): Petitioner respectfully requests the Michigan Tax Tribunal enter an order: (a) reducing the 2026 True Cash Value, State Equalized Value, and Taxable Value of the subject property to the values set forth in paragraph 17 above; (b) directing Respondent to refund to Petitioner all taxes paid in excess of those properly owed, plus statutory interest; and (c) granting such other and further relief as is just and equitable. ANSWER: Respondent neither admits nor denies the allegations contained in paragraph 19 of this Petition because the allegations merely constitute Petitioner’s request for relief and no answer is required. To the extent that an answer is required, the allegations contained in paragraphs 17 and 19 of this Petition are denied as untrue, as Respondent believes that the values currently on the tax roll accurately reflect the true cash, state equalized, assessed and taxable values for the property at issue, such that no reduction in value and no refund are warranted. 20. List the separate and specific facts upon which Petitioner relies to support the relief requested (attach additional page if necessary):
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6 #3598352v1 A. The equalized assessment thus imposed on the subject property is more than 50% of its true cash value in violation of the applicable statutory and constitutional limitations. B. The assessment is based on improper or inaccurate valuation methodology, including but not limited to the use of non-representative data, failure to account for relevant property characteristics, and/or application of incorrect assumptions. As a result, the assessment is not uniform with comparable properties and results in an excessive and unlawful tax burden. ANSWER: Respondent denies as untrue the allegations contained in paragraph 20 of this petition. WHEREFORE, Respondent respectfully requests that this Honorable Tribunal affirm the true cash, assessed, state equalized and taxable value of the subject property as placed on the 2026 and subsequent tax rolls by Respondent, dismiss the Petition, and grant Respondent its costs, attorney’s fees, and such other relief as the Tribunal deems appropriate. Respectfully submitted, MIKA MEYERS PLC Attorneys for Respondent Dated: August 3, 2026 By: /s/ Joshua D. Beard Joshua D. Beard (P73388) 900 Monroe Avenue, NW Grand Rapids, MI 49503 (616) 632-8000 tax.tribunal.efile@mikameyers.com
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7 #3598352v1 AFFIRMATIVE DEFENSES Respondent, Charter Township of Caledonia, through its attorneys, Mika Meyers PLC, in defense of FIE Grand Rapids (MI) LLC’s Petition, asserts the following affirmative defenses: 1. The Petition fails to state a claim upon which relief may be granted. 2. Petitioner may not be a party in interest in this tax appeal and may lack standing to bring this appeal. 3. Petitioner’s tax appeal may be time-barred if Petitioner failed to comply with MCL 205.735a, or otherwise failed to timely file its tax appeal, or both. 4. Respondent reserves the right to add to these defenses. WHEREFORE, Respondent respectfully requests that this Honorable Tribunal affirm the true cash, assessed, state equalized and taxable value of the subject property as placed on the 2026 and subsequent tax rolls by Respondent, dismiss the Petition, and grant Respondent its costs, attorney’s fees, and such other relief as the Tribunal deems appropriate. Respectfully submitted, MIKA MEYERS PLC Attorneys for Respondent Dated: August 3, 2026 By: /s/ Joshua D. Beard Joshua D. Beard (P73388) 900 Monroe Avenue, NW Grand Rapids, MI 49503 (616) 632-8000 tax.tribunal.efile@mikameyers.com