3030 S 9Th LLC, Petitioner Vs. Township Of Oshtemo, Respondent

Page 1

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 

3030 S 9th LLC, 

MICHIGAN TAX TRIBUNAL 

 

Petitioner, 

 

 

v 

 

MTT Docket No. 25-002333 

 

Oshtemo Township, 

 

Presiding Judge 

Respondent. 

 

Patricia L. Halm 

 

ORDER GRANTING JOINT STIPULATION FOR ENTRY OF CONSENT JUDGMENT 

 

CONSENT JUDGMENT 

 

The Tribunal has reviewed the Stipulation and finds that it comports with the mandates 

of State law.1 As a result, the Tribunal shall enter the parties’ Stipulation. Therefore, 

 

IT IS ORDERED that the Joint Stipulation for Entry of Consent Judgment including all 

attachments, terms, and conditions is GRANTED and ADOPTED, unless otherwise 

indicated. 

 

IT IS FURTHER ORDERED that the officer charged with maintaining the assessment 

rolls for the tax years at issue shall correct or cause the assessment rolls to be 

corrected to reflect the property’s true cash and taxable values as provided in this 

Consent Judgment within 20 days of the entry of the Consent Judgment.2 

 

IT IS FURTHER ORDERED that the officer charged with collecting or refunding the 

affected taxes shall collect taxes and any applicable interest or issue a refund as 

required by the Consent Judgment within 28 days of the entry of the Consent 

Judgment. If a refund is warranted, it shall, unless otherwise indicated, include a 

proportionate share of any property tax administration fees paid and of penalty and 

interest paid on delinquent taxes. The refund shall also, unless otherwise indicated, 

separately indicate the amount of the taxes, fees, penalties, and interest being 

refunded. A sum determined by the Tribunal to have been unlawfully paid shall, unless 

otherwise indicated, bear interest from the date of payment to the date of judgment and 

the judgment shall bear interest to the date of its payment. A sum determined by the 

Tribunal to have been underpaid shall not bear interest for any time period prior to 28 

days after the issuance of this Consent Judgment. Pursuant to MCL 205.737, interest 

shall accrue (i) after December 31, 2020, through June 30, 2022, at the rate of 4.25%, 

(ii) after June 30, 2022, through December 31, 2022, at the rate of 4.27%, (iii) after 

December 31, 2022, through June 30, 2023, at the rate of 5.65%, (iv) after June 30, 

2023, through December 31, 2023, at the rate of 8.25%, (v) after December 31, 2023, 

 

1 See MCL 211.27a. 

2 See MCL 205.755.

Page 2

MTT Docket No. 25-002333 

Page 2 of 2 

 

through June 30, 2024, at the rate of 9.30%, (vi) after June 30, 2024, through December 

31, 2024, at the rate of 9.50%, (vii) after December 31, 2024, through June 30, 2025, at 

the rate of 9.47%, (viii) after June 30, 2025, through December 31, 2025, at the rate of 

8.66%, and (ix) after December 31, 2025, through June 30, 2026, at a rate of 8.48%. 

 

This Consent Judgment resolves all pending claims in this matter and closes this case. 

 

See docket look up for a copy of stipulation and for any possible refund paragraph. 

 

 

 

 

 

 

 

 

 

By: /s/ Patricia L. Halm 

Entered: March 25, 2026 

jcr 

 

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

These are text excerpts, not the complete document. Text recognition and reading order can contain errors. Check the PDF for complete wording, formatting, and context.

Page 1

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PROPERTY TAX 

CONSULTANTS 

Clerk of the Court 

Michigan Tax Tribunal 

P.O. Box 30232 

Lansing, MI 48909 

RE: 

Property Tax Consultants for 3030 S 9% LLC 

Parcel # 05-26-380-046, v. Oshtemo Township 

Docket # 25-002333 

Dear Clerk, 

March 18, 2026 

YOUR PROPERTY TAX EXPERTS SINCE 1989 

RECEIVED 

MAR 2 4 2026 

MICHIGAN TAX TRIBUNAL 

lraninfo:4a06 

261047211 

03/20/26 

Chkil: 

2596 

Aut: $50.00 

ID: 

FROFERTY TAX CONSULTANTS 

Regarding the above matter, enclosed please find the STIPULATION TO CONSENT 

JUDGEMENT fully authorized by the petitioner and the respondent. 

We hope that this meets with the approval of the Michigan Tax Tribunal. 

Very truly yours, 

Jo 

sworth 

Agent for 3030 S 9th LLC 

JA/ac 

Cec: Attorney, Oshtemo Township

Page 2

STATE OF MICHIGAN 

DEPARTMENT OF LICENSING & REGULATORY AFFAIRS 

MICHIGAN TAX TRIBUNAL 

Property Tax Consultants for: 3030 S 9" LLC 

Petitioner, 

v 

MTT Docket No. 25-002333 

Oshtemo Township, 

Respondent. 

STIPULATION FOR ENTRY OF CONSENT JUDGMENT 

AND CONSENT JUDGMENT 

1. 

The case is pending in the _x_ Entire Tribunal OR ___ Small Claims 

Division. 

2. 

Property Parcel No: 05-26-380-046. 

(If more than one parcel is at issue, attach a completed Multiple Parcel 

Stipulation Form addressing all other parcels at issue.) 

3. 

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 

2025 

$1,053,600 

$526,800 

$378,892 

4. 

The values for the property identified above as stipulated by the parties for 

settlement purposes are: 

Tax Year 

True Cash Value 

Assessed Value 

Taxable Value

Page 3

MTT Docket No. 25-002333 

Consent Judgment, Page 2 of 2 

5. 

If stipulation addresses tax years other than the tax year originally appealed 

or tax years added through motions to amend that have been granted by the 

Tribunal, list the separate facts upon which the parties rely to invoke the 

Tribunal’s authority over those tax year or years (attach additional page if 

necessary): 

6. 

List separately any special terms or conditions being proposed by the parties 

that would affect the execution of this Consent Judgment including, but not 

limited to, the joint payment of the refund, the waiver of interest, etc. (attach 

additional page if necessary): 

_ 

Signat 

f Petitioner’s Authorized Representative or, if none, Petitioner: 

Jon {fr Property Tax Consultants 

Date: 

3/18)96 

Signature of Respondent’s authorized representative: 

/s/ James W. Porter (with permission) 

Attorney, Oshtemo Township 

Date: 

318146 

[Consent Judgment will be prepared by the Tribunal.]

Page 4

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Page 1

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PROPERTY TAX 

CONSULTANTS 

Clerk of the Court 

Michigan Tax Tribunal 

P.O. Box 30232 

Lansing, MI 48909 

RE: 

Property Tax Consultants for 3030 S 9% LLC 

Parcel # 05-26-380-046, v. Oshtemo Township 

Docket # 25-002333 

Dear Clerk, 

March 18, 2026 

YOUR PROPERTY TAX EXPERTS SINCE 1989 

RECEIVED 

MAR 2 4 2026 

MICHIGAN TAX TRIBUNAL 

lraninfo:4a06 

261047211 

03/20/26 

Chkil: 

2596 

Aut: $50.00 

ID: 

FROFERTY TAX CONSULTANTS 

Regarding the above matter, enclosed please find the STIPULATION TO CONSENT 

JUDGEMENT fully authorized by the petitioner and the respondent. 

We hope that this meets with the approval of the Michigan Tax Tribunal. 

Very truly yours, 

Jo 

sworth 

Agent for 3030 S 9th LLC 

JA/ac 

Cec: Attorney, Oshtemo Township

Page 2

STATE OF MICHIGAN 

DEPARTMENT OF LICENSING & REGULATORY AFFAIRS 

MICHIGAN TAX TRIBUNAL 

Property Tax Consultants for: 3030 S 9" LLC 

Petitioner, 

v 

MTT Docket No. 25-002333 

Oshtemo Township, 

Respondent. 

STIPULATION FOR ENTRY OF CONSENT JUDGMENT 

AND CONSENT JUDGMENT 

1. 

The case is pending in the _x_ Entire Tribunal OR ___ Small Claims 

Division. 

2. 

Property Parcel No: 05-26-380-046. 

(If more than one parcel is at issue, attach a completed Multiple Parcel 

Stipulation Form addressing all other parcels at issue.) 

3. 

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 

2025 

$1,053,600 

$526,800 

$378,892 

4. 

The values for the property identified above as stipulated by the parties for 

settlement purposes are: 

Tax Year 

True Cash Value 

Assessed Value 

Taxable Value

Page 3

MTT Docket No. 25-002333 

Consent Judgment, Page 2 of 2 

5. 

If stipulation addresses tax years other than the tax year originally appealed 

or tax years added through motions to amend that have been granted by the 

Tribunal, list the separate facts upon which the parties rely to invoke the 

Tribunal’s authority over those tax year or years (attach additional page if 

necessary): 

6. 

List separately any special terms or conditions being proposed by the parties 

that would affect the execution of this Consent Judgment including, but not 

limited to, the joint payment of the refund, the waiver of interest, etc. (attach 

additional page if necessary): 

_ 

Signat 

f Petitioner’s Authorized Representative or, if none, Petitioner: 

Jon {fr Property Tax Consultants 

Date: 

3/18)96 

Signature of Respondent’s authorized representative: 

/s/ James W. Porter (with permission) 

Attorney, Oshtemo Township 

Date: 

318146 

[Consent Judgment will be prepared by the Tribunal.]

Page 4

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9 Wd 920 Uvin 

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~BOBEE 

60681 IN ‘Suisue 

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UNoJ aul Jo 39D 

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Apel 

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These are text excerpts, not the complete document. Text recognition and reading order can contain errors. Check the PDF for complete wording, formatting, and context.

Page 1

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA

ACTING 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

NOTICE OF JULY 16 - 31, 2026 PREHEARING GENERAL CALL AND ORDER OF 

PROCEDURE

3030 S 9th LLC,

Petitioner,

v

 

 

Township Of Oshtemo,

Respondent.

 MTT Docket No. 25-002333

Please be advised that 25-002333 has been placed on a two-week Prehearing General 

Call commencing July 16, 2026. Parties will be notified at least one week before they 

are scheduled to appear.

Parties are required to submit a valuation disclosure or written notification that no 

valuation disclosure is required by the dates indicated herein. A “valuation disclosure” 

is defined as documentary or other tangible evidence in a property tax proceeding that a 

party relies upon in support of the party’s contention as to the true cash value of the 

subject property or any portion thereof and contains the party’s value conclusion and 

data, valuation methodology, analysis or reasoning, as provided by TTR 237.

In accordance with MCR 1.109(D)(9), as of January 1, 2021, the responsibility for 

excluding or redacting personal identifying information (PII) from all documents filed with 

or offered to the Tribunal rests solely with the parties and their attorneys. The 

Tribunal is not responsible for or required to review, redact, or screen documents at the 

time of filing for PII whether filed electronically or on paper. Please refer to the 

Tribunal’s FAQs and Glossary of Terms pages on our website for more information.

IT IS ORDERED that the parties shall:

a. If no valuation disclosure is required, notify the Tribunal and the opposing parties 

in writing within 21 days of entry of this Order that no valuation disclosure is 

being filed. The notice shall indicate the reason or reasons why no valuation 

disclosure is required (i.e., exemption claim, etc.).

b. If a valuation disclosure is required, file and exchange their valuation disclosures 

by March 19, 2026. Valuation disclosures will not be admitted into evidence 

unless disclosed and furnished in accordance with this Order (even though 

admissible) except upon a finding of good cause by the Tribunal.

Page 2

MTT Docket No. 25-002333

Page 2 of 2

IT IS FURTHER ORDERED that the parties shall file and exchange their Prehearing 

Statements by March 19, 2026. Witnesses will not be allowed to testify unless 

disclosed in the Prehearing Statement and the Prehearing Statement is furnished in 

accordance with this Order except upon a finding of good cause by the Tribunal. 

Failure to file the Prehearing Statement may result in holding a party or parties in 

default, as provided by TTR 237. 

IT IS FURTHER ORDERED that “Pre-Valuation Disclosure” discovery is CLOSED on 

March 19, 2026, which means all discovery has been requested, all motions to compel 

have been filed and resolved, and all requested or ordered discovery has been 

exchanged by that date. Discovery relative to the valuation disclosure prepared for 

purposes of litigating this case or the valuation expert that prepared that valuation 

disclosure is not permitted during “Pre-Valuation Disclosure” discovery.

IT IS FURTHER ORDERED that “Post-Valuation Disclosure” discovery is CLOSED on 

July 16, 2026, which means all discovery has been requested, all motions to compel 

have been filed and resolved, and all requested or ordered discovery has been 

exchanged by that date. “Post-Valuation Disclosure” discovery is limited to the 

opposing party’s valuation disclosure, the opposing party’s valuation expert, and the 

witnesses identified on the opposing party’s Prehearing Statement.

IT IS FURTHER ORDERED that if this case is not scheduled for a date certain 

Prehearing Conference during the time frame indicated it may be scheduled for a date 

certain Prehearing Conference at any time subsequent to the completion date for this 

Prehearing General Call. Parties will, however, be notified in writing approximately one 

week before they are scheduled to appear. 

By:_____________________________________

Patricia L. Halm, Tribunal Chair

Entered: August 18, 2025 

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 provide by those parties, attorneys, or authorized 

representatives.

By: Tribunal Clerk

Page 3

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA

ACTING 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

NOTICE OF JULY 16 - 31, 2026 PREHEARING GENERAL CALL AND ORDER OF 

PROCEDURE

3030 S 9th LLC,

Petitioner,

v

 

 

Township Of Oshtemo,

Respondent.

 MTT Docket No. 25-002333

Please be advised that 25-002333 has been placed on a two-week Prehearing General 

Call commencing July 16, 2026. Parties will be notified at least one week before they 

are scheduled to appear.

Parties are required to submit a valuation disclosure or written notification that no 

valuation disclosure is required by the dates indicated herein. A “valuation disclosure” 

is

Page 4

MTT

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Page 1

STATE OF MICHIGAN 

DEPARTMENT OF LICENSING & REGULATORY AFFAIRS 

MICHIGAN ADMINISTRATIVE HEARING SYSTEM 

MICHIGAN TAX TRIBUNAL 

 

3030 S 9TH ST LLC., 

 

 

Petitioner, 

 

 

 

 

MOAHR DOCKET NO: 25-00233 

 

 

 

 

 

 

 

(Parcel No: 3905-26-380-046) 

 

v. 

 

OSHTEMO TOWNSHIP, 

 

 

Respondent. 

___________________________________________________________________ 

 

Jon Aylsworth, Property Tax Consultants 

James W. Porter (P38791) 

Representative for Petitioner 

 

Representative for Respondent 

861 Pinecrest Ave SE 

 

 

Oshtemo Charter Township 

Grand Rapids, MI 49506 

 

 

7275 West Main Street 

(269) 366-0300 

 

 

 

Kalamazoo, MI 49009 

 

jack@skylinepropertytax.com 

 

(269) 375-7195 

 

 

 

 

 

 

 

jposhtwp@oshtemo.org 

 

 

 

 

 

 

 

 

 

 

___________________________________________________________________ 

PROOF OF SERVICE 

 

The undersigned states that she is employed by Oshtemo Charter Township and that on July 25, 

2025, she served a copy of the Respondent’s Answer to Petitioner’s Entire Tribunal Tax Petition 

and Affirmative Defenses and this Proof of Service on Petitioner’s representative of record: 

 

Jon Aylsworth, Property Tax Consultants 

 

Representative for Petitioner 

 

 

861 Pinecrest Ave SE 

 

 

 

Grand Rapids, MI 49506 

 

 

 

(269) 366-0300 

 

 

 

 

jack@skylinepropertytax.com 

 

 

 

 

 

 

 

 

 

by way of US and electronic mail. 

 

Date: July 25, 2025 

 

 

 By: /s/ Sierra Lucas 

 

 

 

 

 

 

 

 

 

Sierra Lucas

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Page 1

STATE OF MICHIGAN 

DEPARTMENT OF LICENSING & REGULATORY AFFAIRS 

MICHIGAN ADMINISTRATIVE HEARING SYSTEM 

MICHIGAN TAX TRIBUNAL 

 

3030 S 9TH ST LLC., 

 

 

Petitioner, 

 

 

 

 

MOAHR DOCKET NO: 25-00233 

 

 

 

 

 

 

 

(Parcel No: 3905-26-380-046) 

 

v. 

 

OSHTEMO TOWNSHIP, 

 

 

Respondent. 

___________________________________________________________________ 

 

Jon Aylsworth, Property Tax Consultants 

James W. Porter (P38791) 

Representative for Petitioner 

 

Representative for Respondent 

861 Pinecrest Ave SE 

 

 

Oshtemo Charter Township 

Grand Rapids, MI 49506 

 

 

7275 West Main Street 

(269) 366-0300 

 

 

 

Kalamazoo, MI 49009 

 

jack@skylinepropertytax.com 

 

(269) 375-7195 

 

 

 

 

 

 

 

jposhtwp@oshtemo.org 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

___________________________________________________________________ 

 

RESPONDENT’S ANSWER TO PETITIONER’S ENTIRE TAX TRIBUNAL PETITION 

AND AFFIRMATIVE DEFENSES 

 

 

NOW COMES the Respondent, Oshtemo Charter Township, by and through its attorney, 

James W. Porter, and in Answer to the Petition filed in this matter, states as follows: 

1. 

In answer to Paragraph 1 of the Petition, Respondent admits to the allegations 

contained therein. 

2. 

In answer to Paragraph 2 of the Petition, Respondent admits to the allegations 

contained therein. 

3. 

In answer to Paragraph 3 of the Petition, Respondent admits to the allegations 

contained therein.

Page 2

4. 

In answer to Paragraph 4 of the Petition, Respondent admits to the allegations 

contained therein. 

5. 

In answer to Paragraph 5 of the Petition, Respondent admits to the allegations 

contained therein. 

6. 

In answer to Paragraph 6 of the Petition, Respondent admits to the allegations 

contained therein. 

7. 

In answer to Paragraph 7 of the Petition, Respondent admits to the allegations 

contained therein. 

8. 

In answer to Paragraph 8 of the Petition, Respondent denies the allegations 

contained herein for the reason the same are untrue. 

9. 

In answer to Paragraph 9 of the Petition, Respondent admits Petitioners contention 

and denies True Cash Value. 

10. 

Respondent respectfully requests that the Tribunal deny Petitioner’s request. 

WHEREFORE, Respondent respectfully requests that the Tribunal deny 

Petitioner’s request and uphold Respondent’s true cash, state equalized and taxable values 

for the subject property. 

 

AFFIRMATIVE DEFENSES 

 

 

 

Please take notice that Respondent may rely upon the following affirmative defenses: 

1. 

The subject property is under-assessed, and taxable value is too low and should be 

set at 50% of its market value, and thereafter, the taxable value should be increased.

Page 3

2. 

Respondent reserves the right to file additional affirmative defenses in this matter 

once it has had the opportunity to complete discovery, which opportunity it has not had, given time 

to respond to the Petition. 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Respectfully submitted, 

 

 

 

 

 

 

OSHTEMO CHARTER TOWNSHIP 

 

 

Date: July 25, 2025 

 

 

 

By: /s/ James W. Porter________ 

 

 

 

 

 

 

James W. Porter (P38791) 

 

 

 

 

 

 

Attorney for Respondent

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Page 1

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

ORLENE HAWKS

DIRECTOR

Entire Tribunal Case Information Sheet - Respondent

MOAHR DOCKET NO. 25-002333

Section 1: Respondent’s Contact Information

Filer Type: Local Unit of Government

Township Of Oshtemo (KALAMAZOO)

Local Unit of Government/First Name

M.I.

Last Name

Home Address (No., Street, P.O. Box or Rural Route)

City or Town

State

Michigan

ZIP Code

Telephone Number

Fax 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

James

M.I.

W

Last Name

Porter

Firm Name (if any)

Address (No., Street, P.O. Box or Rural Route)

7275 W Main St

City or Town

Kalamazoo

State

Michigan

ZIP Code

49009

Telephone Number

269-375-7195

Fax Number

269-233-5410

E-mail Address (do not enter unless you want MTT to send all correspondence via e-mail)

jposhtwp@oshtemo.org

Electronic Signature *Typing your name below will serve as your signature

Respondent or Authorized Attorney/Representative’s Signature: 

James W Porter

/s/

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Page 1

RECEIVED 

AM 

JUL 

10 2075 

MICHIGAN TAX TRIB 

PROPERTY TAX 

UNAL 

CONSULTANTS 

YOUR PROPERTY TAX EXPERTS SINCE 1989 

July 8, 2025 

RE: 

Notice of Docket Number for Entire Tribunal petition at Michigan Tax Tribunal 

MTT Docket # 

9S —00) 123 

Enclosed please find a copy of the petition containing the docket number assigned by the 

Michigan Tax Tribunal, proof of service and copies of additional required documentation for the 

above captioned matter. 

Very truly yours, 

J) 

ylsworth 

Alac 

Enclosures

Page 2

RECEIVED 

aly 

MAY 2 1 2075 

MI 

PROPERTY TAX 

CHIGAN TAX TRIBUNAL 

CONSULTANTS 

YOUR PROPERTY TAX EXPERTS SINCE 1989 

May 21, 2025 

Clerk of the Court 

Michigan Tax Tribunal 

P.O. Box 30232 

Lansing, MI 48909 

RE: 

Property Tax Consultants for 3030 S 9" LLC 

Parcel # 05-26-380-046, v. Oshtemo Township 

Dear Clerk, 

Enclosed please find Petitioner's Petition and Proof of Service for filing in the above captioned matter. 

Also enclosed is our check in the amount of $400.00 representing the filing fee in this matter. 

Very truly yours, 

J) 

ylsworth 

ac 

Enclosures

Page 3

STATE OF MICHIGAN 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MICHIGAN TAX TRIBUNAL 

Property Tax Consultants for 3030 S 9th LLC, 

v 

MTT Docket No. 25-002333 

Oshtemo Township, 

PETITION 

Petitioner, 3030 S 9th LLC, through their agent, Property Tax Consultants, petitions this Tribunal as 

follows: 

1. 

Petitioner is 3030 S 9th LLC whose principal office or address is PO Box 312098, New 

Braunfels, TX 78131. 

2. 

Respondent, Oshtemo Township, establishes, levies and collects the property taxes on the subject 

property. 

3. 

The property identification is # 05-26-380-046 and the subject property address is 3030 § 9 St, 

Kalamazoo, MI 49009. The property is classified as commercial, real property. Petitioner’s 

Property is presently used for commercial. Petitioner believes that Petitionet’s Property was 

originally designed to be used for commercial. 

4. 

The property is located in Kalamzoo County and the school districts of Kalamazoo Public and 

the Kalamazoo Regional Educational Service Agency and Kalamazoo Valley Community 

College. 

5. 

This matter involves issues relating to the true cash and taxable values for the parcel referenced 

above for the 2025 tax year. 

6. 

For tax year 2025, Respondent’s Board of Review determined an assessed value of $526,800 a 

state equalized value of $526,800 and a taxable value of $378,892. 

7. 

Petitioner appealed to the March Board of Review and the requested relief was denied. 

8. 

The 2025 values set by the respondent are invalid and unlawful as they exceed the amount 

allowed by Michigan law and the Michigan Constitution and do not reflect the true cash value of 

the fee simple interest as of the applicable tax date. 

9. 

Petitioner contends the true cash value of the subject property is $520,000 which would yield a

Page 4

Dated: May 21, 2025 

By: 

/ 

: 

Jon soils Property Tax Consultants 

861 Pinecrest Ave SE, Grand Rapids, MI 49506 

269-366-0300 

| jack@skylinepropertytax.com

Page 5

STATE OF MICHIGAN 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MICHIGAN TAX TRIBUNAL 

Property Tax Consultants for: 3030 S 9th LLC 

Petitioner 

v 

PETITION 

~~ MTT Docket # 25-002333 

Oshtemo Township 

Respondent 

PROOF OF SERVICE 

Jon Aylsworth, deposes and says that on July 8, 2025 he served a copy of the Petition relative to the 

above-captioned matter upon: 

Via certified mail, return receipt requested, with proper postage affixed thereto. 

Assessor, Oshtemo Township 

7275 W. Main Street, Kalamazoo, MI 49009 

Clerk, Oshtemo Township 

7275 W. Main Street, Kalamazoo, MI 49009 

Via United States First-Class mail with proper postage affixed thereto. 

Clerk, Kalamazoo County 

201 W. Kalamazoo Ave, Kalamazoo, MI 49007 

Director of Equalization, Kalamazoo County 

201 W/ Kalamazoo Ave, Kalamazoo, MI 49007 

Secretary of School Board, Kalamazoo Public School District 

1220 Howard St, Kalamazoo, MI 49008 

Secretary of School Board, Kalamazoo Regional Educational Service Agency 

1819 East Milham Ave, Portage, MI 49002 

State Treasurer, Michigan Department of Treasury 

430 W. Allegan, Lansing, MI 48922 

Clerk of the Court, Michigan Tax Tribunal

Page 6

Property 

perty 

Tax Consultant 

861 Pinecrest Ave 

$ 

SE 

Grand Rapids, MI 49506 

Michi 

. 

higan Tax Tribunal 

ean

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Page 1

PROPERTY TAX 

CONSULTANTS 

YOUR PROPERTY TAX EXPERTS SINCE 1989 

May 21, 2025 

RECEIVED 

may 21 2005 WV 

Clerk of the Court 

O. 

Michigan Tax Tribunal 

MICHIGAN TAX TRIBUNAL 

P.O. Box 30232 

Lansing, MI 48909 

RE: 

Property Tax Consultants for 3030 S 9" LLC 

Parcel # 05-26-380-046, v. Oshtemo Township 

Dear Clerk, 

Enclosed please find Petitioner's Petition and Proof of Service for filing in the above captioned matter. 

Also enclosed is our check in the amount of $400.00 representing the filing fee in this matter. 

Very truly yours, 

J) 

ylsworth 

ac 

Enclosures

Page 2

STATE OF MICHIGAN 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MICHIGAN TAX TRIBUNAL 

Property Tax Consultants for 3030 S 9th LLC, 

v 

MTT Docket No. 

Oshtemo Township, 

PETITION 

Petitioner, 3030 S 9th LLC, through their agent, Property Tax Consultants, petitions this Tribunal as 

follows: 

Petitioner is 3030 S 9th LLC whose principal office or address is PO Box 312098, New 

Braunfels, TX 78131. 

Respondent, Oshtemo Township, establishes, levies and collects the property taxes on the subject 

property. 

The property identification is # 05-26-380-046 and the subject property address is 3030 § 9th St, 

Kalamazoo, MI 49009. The property is classified as commercial, real property. Petitioner’s 

Property is presently used for commercial. Petitioner believes that Petitioner’s Property was 

originally designed to be used for commercial. 

The property is located in Kalamzoo County and the school districts of Kalamazoo Public and 

the Kalamazoo Regional Educational Service Agency and Kalamazoo Valley Community 

College. 

This matter involves issues relating to the true cash and taxable values for the parcel referenced 

above for the 2025 tax year. 

For tax year 2025, Respondents Board of Review determined an assessed value of $526,800 a 

state equalized value of $526,800 and a taxable value of $378,892. 

Petitioner appealed to the March Board of Review and the requested relief was denied. 

The 2025 values set by the respondent are invalid and unlawful as they exceed the amount 

allowed by Michigan law and the Michigan Constitution and do not reflect the true cash value of 

the fee simple interest as of the applicable tax date. 

Petitioner contends the true cash value of the subject property is $520,000 which would yield a

Page 3

Dated: May 21, 2025 

Jon fork Property Tax Consultants 

861 PifeCrest Ave SE, Grand Rapids, MI 49506 

269-366-0300 

| jack@skylinepropertytax.com

Page 4

STATE OF MICHIGAN 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MICHIGAN TAX TRIBUNAL 

Property Tax Consultants for: 3030 S 9th LLC 

Petitioner 

Vv 

PETITION 

Oshtemo Township 

Respondent 

PROOF OF SERVICE 

Jon Aylsworth, deposes and says that on May 21, 2025 he served a copy of the Petition relative to the 

above-captioned matter upon: 

Clerk of the Court, Michigan Tax Tribunal 

an 

Via Hand Delivery

These are text excerpts, not the complete document. Text recognition and reading order can contain errors. Check the PDF for complete wording, formatting, and context.

Page 1

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

3030 S 9th LLC, 

Petitioner,

 MICHIGAN TAX TRIBUNAL

v

MTT Docket No.: 25-002333

Township Of Oshtemo, 

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: June 10, 2025

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

These are text excerpts, not the complete document. Text recognition and reading order can contain errors. Check the PDF for complete wording, formatting, and context.

Page 1

PROPERTY TAX 

CONSULTANTS 

YOUR PROPERTY TAX EXPERTS SINCE 1989 

May 21, 2025 

RECEIVED 

may 21 2005 WV 

Clerk of the Court 

O. 

Michigan Tax Tribunal 

MICHIGAN TAX TRIBUNAL 

P.O. Box 30232 

Lansing, MI 48909 

RE: 

Property Tax Consultants for 3030 S 9" LLC 

Parcel # 05-26-380-046, v. Oshtemo Township 

Dear Clerk, 

Enclosed please find Petitioner's Petition and Proof of Service for filing in the above captioned matter. 

Also enclosed is our check in the amount of $400.00 representing the filing fee in this matter. 

Very truly yours, 

J) 

ylsworth 

ac 

Enclosures

Page 2

STATE OF MICHIGAN 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MICHIGAN TAX TRIBUNAL 

Property Tax Consultants for 3030 S 9th LLC, 

v 

MTT Docket No. 

Oshtemo Township, 

PETITION 

Petitioner, 3030 S 9th LLC, through their agent, Property Tax Consultants, petitions this Tribunal as 

follows: 

Petitioner is 3030 S 9th LLC whose principal office or address is PO Box 312098, New 

Braunfels, TX 78131. 

Respondent, Oshtemo Township, establishes, levies and collects the property taxes on the subject 

property. 

The property identification is # 05-26-380-046 and the subject property address is 3030 § 9th St, 

Kalamazoo, MI 49009. The property is classified as commercial, real property. Petitioner’s 

Property is presently used for commercial. Petitioner believes that Petitioner’s Property was 

originally designed to be used for commercial. 

The property is located in Kalamzoo County and the school districts of Kalamazoo Public and 

the Kalamazoo Regional Educational Service Agency and Kalamazoo Valley Community 

College. 

This matter involves issues relating to the true cash and taxable values for the parcel referenced 

above for the 2025 tax year. 

For tax year 2025, Respondents Board of Review determined an assessed value of $526,800 a 

state equalized value of $526,800 and a taxable value of $378,892. 

Petitioner appealed to the March Board of Review and the requested relief was denied. 

The 2025 values set by the respondent are invalid and unlawful as they exceed the amount 

allowed by Michigan law and the Michigan Constitution and do not reflect the true cash value of 

the fee simple interest as of the applicable tax date. 

Petitioner contends the true cash value of the subject property is $520,000 which would yield a

Page 3

Dated: May 21, 2025 

Jon fork Property Tax Consultants 

861 PifeCrest Ave SE, Grand Rapids, MI 49506 

269-366-0300 

| jack@skylinepropertytax.com

Page 4

STATE OF MICHIGAN 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MICHIGAN TAX TRIBUNAL 

Property Tax Consultants for: 3030 S 9th LLC 

Petitioner 

Vv 

PETITION 

Oshtemo Township 

Respondent 

PROOF OF SERVICE 

Jon Aylsworth, deposes and says that on May 21, 2025 he served a copy of the Petition relative to the 

above-captioned matter upon: 

Clerk of the Court, Michigan Tax Tribunal 

an 

Via Hand Delivery

These are text excerpts, not the complete document. Text recognition and reading order can contain errors. Check the PDF for complete wording, formatting, and context.