Record Finder / 26-001239-TT
Michigan
153 Seward LLC Petitioner Vs. City Of Grand Rapids Respondent
- Petitioner
- 153 Seward LLC
- Respondent
- City Of Grand Rapids
Case overview
- Docket number
- 26-001239-TT
- Status
- Answer Due
- CaseType
- ET Property
- Division
- ET
- County
- Kent
- Judge
- No judge assigned
Docket history
| Line # | Subject | Filer | Line Ref | Enter Date/Post Mark | Fee | Related Item |
|---|---|---|---|---|---|---|
| 5 | Answer was received | RESP | Not recorded | 10/08/2026 | Not recorded | Download |
| Not recorded | Not recorded | Not recorded | Not recorded | Not recorded | Not recorded | Download |
| 4 | Proof of service of petition was received. | Not recorded | Not recorded | 09/10/2026 | Not recorded | Download |
| Not recorded | Not recorded | Not recorded | Not recorded | Not recorded | Not recorded | Download |
| 3 | Petition has been verified | PET | 1 | 07/30/2026 | Not recorded | Download |
| Not recorded | Not recorded | Not recorded | Not recorded | Not recorded | Not recorded | Download |
| 2 | Notice of Docket Number ET | Not recorded | Not recorded | 07/30/2026 | Not recorded | Download |
| 1 | A petition was received. | PET | Not recorded | 05/22/2026 | $400.00 | Download |
| Not recorded | Not recorded | Not recorded | Not recorded | Not recorded | Not recorded | Download |
Documents
2026-10-07 153 Seward Answer.pdfRead complete document text →
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1 STATE OF MICHIGAN DEPARTMENT OF LICENSING & REGULATORY AFFAIRS MICHIGAN OFFICE OF ADMINISTRATIVE HEARINGS AND RULES MICHIGAN TAX TRIBUNAL _______________________ 153 SEWARD LLC, Petitioner, Docket No. 26-001239 v. Parcel No.: 41-13-25-154-009 CITY OF GRAND RAPIDS, Respondent. _____________________________________________________________________________ Steve Johnson Michigan Tax Appeal Services Representative for Petitioner 436 N. Center Street Northville, MI 48167 (248)-392-4342 info@mitaxappeal.com Kendall R. O’Connor (P84036) Lee S. Schofield (P62748) City of Grand Rapids Law Department Attorneys for Respondent 300 Monroe Ave. NW, Suite 620 Grand Rapids, MI 49503 (616) 456-3103 koconnor@grand-rapids.mi.us lschofield@grand-rapids.mi.us ______________________________________________________________________________ RESPONDENT’S APPEARANCE AND ANSWER TO PETITION WITH PROOF OF SERVICE NOW COMES Kendall R. O’Connor and Lee S. Schofield for the City of Grand Rapids, who hereby enter their Appearance of Counsel on behalf of Respondent City of Grand Rapids, and answers Petitioner’s Petition as follows: 1. Property Parcel No: 41-13-25-154-009 (If more than one parcel is at issue, attach a completed Multiple Parcel Petition Form addressing all other parcels at issue.) ANSWER: Respondent lacks knowledge or information sufficient to form a belief as to the truth the allegations in paragraph 1 of Petitioner’s Petition and leaves Petitioner to its proofs.
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2 2. The property identified above is x real personal. ANSWER: Respondent admits the allegations in paragraph 2 of Petitioner’s Petition. 3. If more than one parcel of real property is under appeal, are the properties contiguous? ____ Yes ____ No. (If no, separate Petitioners are required for each non-contiguous parcel.) ANSWER: There are no allegations in paragraph 3 of Petitioner’s Petition and therefore no response is required. To the extent a response is required, Respondent lacks knowledge or information sufficient to form a belief as to the truth the allegations in paragraph 3 of Petitioner’s Petition and leaves Petitioner to its proofs. 4. Are all of the parcels of personal property located on a parcel of real property under appeal? ____ Yes _x__ No. (If no, separate Petitions are required for each parcel of personal property not located on a parcel of real property under appeal.) ANSWER: Respondent lacks knowledge or information sufficient to form a belief as to the truth the allegations in paragraph 4 of Petitioner’s Petition and leaves Petitioner to its proofs. 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: Respondent lacks knowledge or information sufficient to form a belief as to the truth the allegations in paragraph 5 of Petitioner’s Petition and leaves Petitioner to its proofs. 6. The property identified above is classified as Commercial ANSWER: Respondent admits the allegations in paragraph 6 of Petitioner’s Petition. The real property with the parcel code number identified in paragraph 1 of Petitioner’s Petition is classified as 201 Commercial. 7. If the assessment or assessments at issue were protested, the protest was made to Respondent’s ____ March ____ July ____ December Board of Review. ANSWER: There are legal conclusions in paragraph 7 of Petitioner’s Petition and so no response is required. To the extent a response is required, Respondent lacks
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3 knowledge or information sufficient to form a belief as to the truth the allegations in paragraph 7 of Petitioner’s Petition and leaves Petitioner to its proofs. 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 ANSWER: There are legal conclusions in paragraph 8 of Petitioner’s Petition and so no response is required. To the extent a response is required, Respondent lacks knowledge or information sufficient to form a belief as to the truth the allegations in paragraph 8 of Petitioner’s Petition and leaves Petitioner to its proofs. 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 page if necessary): N/A ANSWER: There are legal conclusions in paragraph 9 of Petitioner’s Petition and so no response is required. To the extent a response is required, Respondent lacks knowledge or information sufficient to form a belief as to the truth the allegations in paragraph 9 of Petitioner’s Petition and leaves Petitioner to its proofs. 10. The property or properties at issue are located in Kent County. The property or properties’ address is: 153 NW Seward Ave, Grand Rapids, MI 49504 ANSWER: Respondent admits the allegations in paragraph 10 of Petitioner’s Petition. The real property with the parcel code number identified in paragraph 1 of Petitioner’s Petition has the location and common address alleged. 11. The assessment or assessments at issue were established by the (applicable local government unit): City of Grand Rapids ANSWER: Respondent admits only that it establishes the assessments for the real property with the parcel code number identified in paragraph 1. Respondent lacks knowledge or information sufficient to form a belief as to the truth of any remaining allegations in paragraph 11 of Petitioner’s Petition and leaves Petitioner to its proofs.
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4 12. Petitioner’s legal residence or principal office address is: 152 E 6th Street, Holland, MI 49423 ANSWER: Respondent lacks knowledge or information sufficient to form a
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5 16.
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6
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EntireTribunalCaseISAnswer.pdfRead complete document text →
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STATE OF MICHIGAN GRETCHEN WHITMER GOVERNOR DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS LANSING MARLON I. BROWN, DPA DIRECTOR Entire Tribunal Case Information Sheet - Respondent MTT DOCKET NO. 26-001239 Section 1: Respondent’s Contact Information Filer Type: Local Unit of Government Local Unit of Government City Of Grand Rapids (KENT) First Name M.I. Last Name Home Address (No., Street, P.O. Box or Rural Route) City or Town State ZIP Code Telephone Number E-mail Address (do not enter unless you want MTT to send all correspondence via e-mail) Section 2: Attorney/Authorized Representative’s Contact Information First Name Lee M.I. S. Last Name Schofield Firm Name (if any) City of Grand Rapids Address (No., Street, P.O. Box or Rural Route) 300 Monroe Avenue NW Suite 620 City or Town Grand Rapids State Michigan ZIP Code 49503 Telephone Number 616-456-3103 E-mail Address (do not enter unless you want MTT to send all correspondence via e-mail) lschofield@grand-rapids.mi.us Electronic Signature *Typing your name below will serve as your signature Respondent or Authorized Attorney/Representative’s Signature: Lee S. Schofield /s/
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Proof of Service_153 Seward LLC_26-001239.pdfRead complete document text →
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STATE OF MICHIGAN GRETCHEN WHITMER DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS MARLON I. BROWN, DPA GOVERNOR LANSING DIRECTOR 153 Seward LLC , MICHIGAN TAX TRIBUNAL Petitioner(s) v MTT Docket No. 26-001239 City of Grand Rapids Respondent(s) PROOF OF SERVICE FOR PROPERTY TAX PETITION *To be filed after the Tribunal issues the Notice of Docket Number* Rebecca Adler states that on 9/10/26 he/she [Name of person serving/mailing petition] [date of service] served a copy of the Petition relative to the above-captioned matter upon: [Provide name and address of the following entities] 1. Assessor (via certified mail): Lindsey Post, City Assessor, City of Grand Rapids Assessing Office, 300 Monroe Ave NW, Grand Rapids, MI'49503 2. City Clerk or Township Supervisor/Clerk (via certified mail): Joel Hondorp, City Clerk, City of Grand Rapids Clerk's Office, 300 Monroe Avenue NW, Grand Rapids, MI 49503 3. County Equalization Director (via first class mail or personal service): Kent County Equalization Director, Kent County Equalization Dept., 300 Monroe Avenue NW, Grand Rapids, MI 49503 4. County Clerk (via first class mail or personal service): Kent County Clerk, Kent County Clerk's Office, 300 Monroe Avenue NW, Grand Rapids, MI 49503 5. Secretary of the local school board (via first class mail or personal service): Secretary of School Board, Grand Rapids City School District, P.O. Box 117, Grand Rapids, MI 49507 6. State Treasurer (via first class mail): Michigan Department of Treasury, State Treasurer 430 W. Allegan Lansing, MI 48922 Is! Rebecca Adler Rebecca Adler [Signature of person who is serving/mailing copy] [Print/type name of person serving/mailing copy] MICHIGAN TAX TRIBUNAL - 611 W. OTTAWA ST., LANSING, MI 48933 - 517-335-9760 PO BOX 30232, LANSING, MI 48909 - Other Carriers: 2407 N. GRAND RIVER AVE., LANSING, MI 48906
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SubsequentFiling.pdfRead complete document text →
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STATE OF MICHIGAN GRETCHEN WHITMER GOVERNOR DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS LANSING MARLON I. BROWN, DPA DIRECTOR MICHIGAN TAX TRIBUNAL · 611 W. OTTAWA ST., LANSING, MI 48933 · 517-335-9760 PO BOX 30232, LANSING, MI 48909 · Other Carriers: 2407 N. GRAND RIVER AVE., LANSING, MI 48906 MICHIGAN TAX TRIBUNAL Docket Number: 26-001239 Is this case currently pending in the Small Claims Division? No Party Filing Document Petitioner Files Document Type: Proof of Service: Petition Attachment File Name: Proof of Service_153 Seward LLC_26-001239 Fee Information Filing Fee: $ 0.00 Payment Information Payment: $ 0.00
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153 Seward LLC NEW 2026 ET-Petition-Prop-fillable.pdfRead complete document text →
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v STATE OF MICHIGAN GRETCHEN WHITMER DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS MARLON I. BROWN, DPA GOVERNOR DIRECTOR LANSING _____________________________, MICHIGAN TAX TRIBUNAL Petitioner(s) MTT Docket No. _____________________________, Respondent(s) ENTIRE TRIBUNAL PROPERTY TAX PETITION 1. Property Parcel No: _____________________________________________ (If more than one parcel is at issue, attach a completed Multiple Parcel Petition Form addressing all other parcels at issue.) 2. The property identified above is ___real ___personal. 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.) 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.) 5. If parcels of personal property are under appeal, when were the personal property statements filed by parcel number (attach additional page if necessary): 6. The property identified above is classified as _________________________ 7. If the assessment or assessments at issue were protested, the protest was made to Respondent’s ___ March ___ July ___December Board of Review. MICHIGAN TAX TRIBUNAL · 611 W. OTTAWA ST., LANSING, MI 48933 · 517-335-9760 PO BOX 30232, LANSING, MI 48909 · Other Carriers: 2407 N. GRAND RIVER AVE., LANSING, MI 48906 153 Seward LLC City of Grand Rapids 41-13-25-154-009 X X N/A Commercial
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MTT Docket No. _________________ Page 2 of 4 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): 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): 10. The property or properties at issue are located in _______________County. The property or properties’ address is: 11. The assessment or assessments at issue were established by the (applicable local governmental unit): ________________________________________ 12. Petitioner’s legal residence or principal office address is: 13. This appeal involves issues relating to the (check all that are applicable): ________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 ______ 14. The tax year(s) at issue are: _______________________________________ N/A N/A Kent 153 NW Seward Ave, Grand Rapids, MI 49504 City of Grand Rapids 152 E 6th Street, Holland, MI 49423 X 2026
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MTT Docket No. _________________ Page 3 of 4 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): 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 17. Petitioner contends that the values for the property identified above are: Tax Year True Cash Value State Equalized Value Taxable Value 18. The values in dispute for the property identified above are: Tax Year True Cash Value State Equalized Value Taxable Value 19. Petitioner requests the following relief (attach additional page if necessary): 20. List the separate and specific facts upon which Petitioner relies to support the relief requested (attach additional page if necessary): N/A 2026 1,522,800 761,400 761,400 2026 1,027,489 513,745 513,745 2026 495,311 247,655 247,655 Petitioner requests that the Tribunal reduce the assessed, state equalized, and taxable values from 761,400 to 513,745 and order a refund with interest as provided by the Tax Tribunal Act. Our initial review of the subject property indicates the assessment exceeds 50% of the true cash value.
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______________________________________________________________________ ______________________________________________________________________ ______________________________________________________________________ ______________________________________________________________________ ______________________________________________________________________ ______________________________________________________________________ MTT Docket No. _________________ Page 4 of 4 Signature of Petitioner’s Authorized Representative or, if none, Petitioner: Printed Name of Petitioner’s Authorized Representative or, if none, Petitioner: Email Address: _________________________________________________________ Mailing Address: Telephone Number: _____________________________________________________ Date: _________________________________________________________________ /s/ Steve Johnson Steve Johnson info@mitaxappeal.com 436 N Center St, Northville, MI 48167 248-392-4342 May 21, 2026
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EntireTribunalCaseISPetition.pdfRead complete document text →
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STATE OF MICHIGAN GRETCHEN WHITMER GOVERNOR DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS LANSING MARLON I. BROWN, DPA DIRECTOR Entire Tribunal Case Information Sheet - Petitioner MTT DOCKET NO. Section 1: Petitioner’s Contact Information Filer type: Organization Local Unit of Government First Name M.I. Last Name/Company Name 153 Seward LLC Home Address (No., Street, P.O. Box or Rural Route) 152 E 6th Street City or Town Holland State Michigan ZIP Code 49423 Telephone Number 248-392-4342 E-mail Address (do not enter unless you want MTT to send all correspondence via e-mail) info@mitaxappeal.com Section 2: Attorney/Authorized Representative’s Contact Information First Name Steve M.I. Last Name Johnson Firm Name (if any) Michigan Tax Appeal Services Address (No., Street, P.O. Box or Rural Route) 436 N. Center Street City or Town Northville State Michigan ZIP Code 48167 Telephone Number 248-392-4342 E-mail Address (do not enter unless you want MTT to send all correspondence via e-mail) info@mitaxappeal.com Section 3: Issue Please designate one: Valuation Section 4: Subject Property Information How many parcels are you appealing? 1 Property Address (No., Street, City, ST, ZIP) [If multiple, list first property’s address] 153 NW Seward Ave Grand Rapids
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STATE OF MICHIGAN GRETCHEN WHITMER GOVERNOR DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS LANSING MARLON I. BROWN, DPA DIRECTOR Michigan 49504 Taxing Authority (City or Township) City Of Grand Rapids (KENT) County Kent If you are appealing more than one parcel, are they contiguous or adjoining? (*If no, you must file separate appeals for each non-contiguous or non-adjoining parcel.) N/A Section 5: Check which of the following you are appealing (check all that apply) True Cash and Taxable Values If “Other”, please explain: Section 6: Valuation Information for Each Parcel under Appeal Parcel Number: 41-13-25-154-009 Classification of Property: Real (check one) Commercial (check one) Current Assessed Value (also known as State Equalized Value) as established by the Board of Review: 761400 Current Taxable Value as established by the Board of Review: 761400 What do you believe is the fair market value (also known as True Cash Value)? 1027489 Multiply the True Cash Value by 50% and enter here. This is your contention of Assessed Value (also known as State Equalized Value). 513745 If you belive the Taxable Value differs from your contention of Assessed Value, enter your contention of Taxable Value. Fee Information The filing fee is based on the greater of State Equalized Value or Taxable Value in contention. If you are appealing more than one parcel, the parcel with the highest State Equalized Value or Taxable Value in contention will be used to determine your filing fee, plus $25.00 will be added for each additional parcel being appealed. If the State Equalized Value or Taxable Value in contention is: Your filing fee is: $100,000.00 and under $250.00 $100,000.01 to $500,000.00 $400.00 $Over $500,000.00 $600.00 * Plus $25.00 for each additional parcel, not to exceed a total filing fee of $2,000.00.
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STATE OF MICHIGAN GRETCHEN WHITMER GOVERNOR DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS LANSING MARLON I. BROWN, DPA DIRECTOR A fee of $250.00 is required for the filing of a Special Assessment Appeal. A fee of $250.00 is required for the filing of an Equalization Tax Appeal. A fee of $250.00 is required for the filing of a Non-Property Tax Appeal. A fee of $150.00 is required for the filing of a Classification Tax Appeal Electronic Signature *Typing your name below will serve as your signature Petitioner or Attorney/Authorized Representative’s Signature: /s/ Steve Johnson Payment Information Amount: 400 Success: True Message: "" Waiver Code: Transaction Number: 26052186445981 Supporting Waiver Documents:
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ET_Notice_of_Docket_Number.2026-07-30_06-45-23.pdfRead complete document text →
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STATE OF MICHIGAN GRETCHEN WHITMER GOVERNOR DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS LANSING MARLON I. BROWN, DPA DIRECTOR MICHIGAN TAX TRIBUNAL · 611 W. OTTAWA ST., LANSING, MI 48933 · 517-335-9760 PO BOX 30232, LANSING, MI 48909 · Other Carriers: 2407 N. GRAND RIVER AVE., LANSING, MI 48906 153 Seward LLC, Petitioner, MICHIGAN TAX TRIBUNAL v MTT Docket No.: 26-001239 City Of Grand Rapids, Respondent. NOTICE OF DOCKET NUMBER TAKE NOTICE that an Entire Tribunal petition has been filed and the above-noted docket number has been assigned to that petition. This docket number shall be noted on the petition and the petition shall be served within 45 days of the issuance of this notice, as required by TTR 227 and MCL 205.735a, even if the petition was served when filed. A proof of service shall also be filed with the Tribunal within 45 days of the issuance of this notice evidencing the service of the petition. If you submitted a proof of service with the petition, you must still serve the petition and file a second proof of service including the docket number, pursuant to this notice. Failure to serve the petition and file a proof of service within 45 days of the issuance of the notice may result in the dismissal of this case. Under TTR 235(1), “[t]he respondent shall file an answer or responsive motion within 28 days after the date of service of the petition with noted docket number.” Failure to do so will result in Respondent being placed in default. The docket number also needs to be noted on all other documents submitted in this case. Further, the assignment of the docket number does not mean that the Tribunal has authority over the petition or that the petition complies with statutory requirements or the Tribunal’s rules. By: Tribunal Clerk Entered: July 30, 2026 PROOF OF SERVICE I certify that a copy of the foregoing was sent on the entry date indicated above to the parties or their attorneys or authorized representatives, if any, utilizing either the mailing or email addresses on file, as provided by those parties, attorneys, or authorized representatives. By: Tribunal Clerk
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153 Seward LLC NEW 2026 ET-Petition-Prop-fillable.pdfRead complete document text →
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v STATE OF MICHIGAN GRETCHEN WHITMER DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS MARLON I. BROWN, DPA GOVERNOR DIRECTOR LANSING _____________________________, MICHIGAN TAX TRIBUNAL Petitioner(s) MTT Docket No. _____________________________, Respondent(s) ENTIRE TRIBUNAL PROPERTY TAX PETITION 1. Property Parcel No: _____________________________________________ (If more than one parcel is at issue, attach a completed Multiple Parcel Petition Form addressing all other parcels at issue.) 2. The property identified above is ___real ___personal. 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.) 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.) 5. If parcels of personal property are under appeal, when were the personal property statements filed by parcel number (attach additional page if necessary): 6. The property identified above is classified as _________________________ 7. If the assessment or assessments at issue were protested, the protest was made to Respondent’s ___ March ___ July ___December Board of Review. MICHIGAN TAX TRIBUNAL · 611 W. OTTAWA ST., LANSING, MI 48933 · 517-335-9760 PO BOX 30232, LANSING, MI 48909 · Other Carriers: 2407 N. GRAND RIVER AVE., LANSING, MI 48906 153 Seward LLC City of Grand Rapids 41-13-25-154-009 X X N/A Commercial
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MTT Docket No. _________________ Page 2 of 4 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): 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): 10. The property or properties at issue are located in _______________County. The property or properties’ address is: 11. The assessment or assessments at issue were established by the (applicable local governmental unit): ________________________________________ 12. Petitioner’s legal residence or principal office address is: 13. This appeal involves issues relating to the (check all that are applicable): ________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 ______ 14. The tax year(s) at issue are: _______________________________________ N/A N/A Kent 153 NW Seward Ave, Grand Rapids, MI 49504 City of Grand Rapids 152 E 6th Street, Holland, MI 49423 X 2026
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MTT Docket No. _________________ Page 3 of 4 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): 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 17. Petitioner contends that the values for the property identified above are: Tax Year True Cash Value State Equalized Value Taxable Value 18. The values in dispute for the property identified above are: Tax Year True Cash Value State Equalized Value Taxable Value 19. Petitioner requests the following relief (attach additional page if necessary): 20. List the separate and specific facts upon which Petitioner relies to support the relief requested (attach additional page if necessary): N/A 2026 1,522,800 761,400 761,400 2026 1,027,489 513,745 513,745 2026 495,311 247,655 247,655 Petitioner requests that the Tribunal reduce the assessed, state equalized, and taxable values from 761,400 to 513,745 and order a refund with interest as provided by the Tax Tribunal Act. Our initial review of the subject property indicates the assessment exceeds 50% of the true cash value.
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______________________________________________________________________ ______________________________________________________________________ ______________________________________________________________________ ______________________________________________________________________ ______________________________________________________________________ ______________________________________________________________________ MTT Docket No. _________________ Page 4 of 4 Signature of Petitioner’s Authorized Representative or, if none, Petitioner: Printed Name of Petitioner’s Authorized Representative or, if none, Petitioner: Email Address: _________________________________________________________ Mailing Address: Telephone Number: _____________________________________________________ Date: _________________________________________________________________ /s/ Steve Johnson Steve Johnson info@mitaxappeal.com 436 N Center St, Northville, MI 48167 248-392-4342 May 21, 2026
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EntireTribunalCaseISPetition.pdfRead complete document text →
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STATE OF MICHIGAN GRETCHEN WHITMER GOVERNOR DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS LANSING MARLON I. BROWN, DPA DIRECTOR Entire Tribunal Case Information Sheet - Petitioner MTT DOCKET NO. Section 1: Petitioner’s Contact Information Filer type: Organization Local Unit of Government First Name M.I. Last Name/Company Name 153 Seward LLC Home Address (No., Street, P.O. Box or Rural Route) 152 E 6th Street City or Town Holland State Michigan ZIP Code 49423 Telephone Number 248-392-4342 E-mail Address (do not enter unless you want MTT to send all correspondence via e-mail) info@mitaxappeal.com Section 2: Attorney/Authorized Representative’s Contact Information First Name Steve M.I. Last Name Johnson Firm Name (if any) Michigan Tax Appeal Services Address (No., Street, P.O. Box or Rural Route) 436 N. Center Street City or Town Northville State Michigan ZIP Code 48167 Telephone Number 248-392-4342 E-mail Address (do not enter unless you want MTT to send all correspondence via e-mail) info@mitaxappeal.com Section 3: Issue Please designate one: Valuation Section 4: Subject Property Information How many parcels are you appealing? 1 Property Address (No., Street, City, ST, ZIP) [If multiple, list first property’s address] 153 NW Seward Ave Grand Rapids
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STATE OF MICHIGAN GRETCHEN WHITMER GOVERNOR DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS LANSING MARLON I. BROWN, DPA DIRECTOR Michigan 49504 Taxing Authority (City or Township) City Of Grand Rapids (KENT) County Kent If you are appealing more than one parcel, are they contiguous or adjoining? (*If no, you must file separate appeals for each non-contiguous or non-adjoining parcel.) N/A Section 5: Check which of the following you are appealing (check all that apply) True Cash and Taxable Values If “Other”, please explain: Section 6: Valuation Information for Each Parcel under Appeal Parcel Number: 41-13-25-154-009 Classification of Property: Real (check one) Commercial (check one) Current Assessed Value (also known as State Equalized Value) as established by the Board of Review: 761400 Current Taxable Value as established by the Board of Review: 761400 What do you believe is the fair market value (also known as True Cash Value)? 1027489 Multiply the True Cash Value by 50% and enter here. This is your contention of Assessed Value (also known as State Equalized Value). 513745 If you belive the Taxable Value differs from your contention of Assessed Value, enter your contention of Taxable Value. Fee Information The filing fee is based on the greater of State Equalized Value or Taxable Value in contention. If you are appealing more than one parcel, the parcel with the highest State Equalized Value or Taxable Value in contention will be used to determine your filing fee, plus $25.00 will be added for each additional parcel being appealed. If the State Equalized Value or Taxable Value in contention is: Your filing fee is: $100,000.00 and under $250.00 $100,000.01 to $500,000.00 $400.00 $Over $500,000.00 $600.00 * Plus $25.00 for each additional parcel, not to exceed a total filing fee of $2,000.00.
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STATE OF MICHIGAN GRETCHEN WHITMER GOVERNOR DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS LANSING MARLON I. BROWN, DPA DIRECTOR A fee of $250.00 is required for the filing of a Special Assessment Appeal. A fee of $250.00 is required for the filing of an Equalization Tax Appeal. A fee of $250.00 is required for the filing of a Non-Property Tax Appeal. A fee of $150.00 is required for the filing of a Classification Tax Appeal Electronic Signature *Typing your name below will serve as your signature Petitioner or Attorney/Authorized Representative’s Signature: /s/ Steve Johnson Payment Information Amount: 400 Success: True Message: "" Waiver Code: Transaction Number: 26052186445981 Supporting Waiver Documents:
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