4147 Eastern LLC Petitioner Vs. City Of Wyoming, City Of Wyoming Respondents
- Petitioner
- 4147 Eastern LLC
- Respondent
- City Of Wyoming, City Of Wyoming
Case overview
- Docket number
- 26-002629-TT
- Status
- Ready Sched Prehearing Date Certain
- 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 |
|---|---|---|---|---|---|---|
| 7 | Prehearing General Call | Not recorded | Not recorded | 10/01/2026 | Not recorded | Download |
| 6 | Answer was received | RESP | Not recorded | 09/01/2026 | Not recorded | Download |
| Not recorded | Not recorded | Not recorded | Not recorded | Not recorded | Not recorded | Download |
| 5 | Appearance | Not recorded | Not recorded | 09/01/2026 | Not recorded | Download |
| Not recorded | Not recorded | Not recorded | Not recorded | Not recorded | Not recorded | Download |
| 4 | Proof of service of petition was received. | PET | Not recorded | 08/19/2026 | Not recorded | Download |
| 3 | Petition has been verified | PET | 1 | 07/11/2026 | Not recorded | Download |
| 2 | Notice of Docket Number ET | Not recorded | Not recorded | 07/11/2026 | Not recorded | Download |
| 1 | A petition was received. | PET | Not recorded | 05/13/2026 | $600.00 | Download |
Documents
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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 NOTICE OF SEPTEMBER 1- 15, 2027 PREHEARING GENERAL CALL AND ORDER OF PROCEDURE 4147 Eastern LLC, Petitioner, v City of Wyoming,City of Wyoming, Respondent. MTT Docket No. 26-002629 Please be advised that 26-002629 has been placed on a two-week Prehearing General Call commencing September 01, 2027. Unless ordered otherwise, parties will be notified at least 28 days before they are scheduled to appear. Scheduling will not necessarily occur in the order in which the cases are listed below. 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. See TTR 203 and TTR 241. Users who file documents with the Tribunal are advised that filed documents are public records and will appear for public viewing on the Tribunal’s Tax Docket Lookup. If a user wishes to file a document for consideration by the Tribunal and prevent its publication on the Tax Docket Lookup, the user MUST file a Motion for Protective Order under MCR 2.302(C)(8). If a Protective Order is issued, documents covered by the order will not be published. Documents filed prior to the issuance of a Protective Order will be published. In accordance with MCR 1.109(D)(9) and TTR 209, 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. A party, representative, or interested person (i.e. third party not part of an appeal) may request that the Tribunal redact PII contained in a previously filed document by submitting a Request for Redactions. The Request for Redactions form is available on the Entire Tribunal and Small Claims pages of the Tribunal’s website. Please refer to the Tribunal’s FAQs and Glossary of Terms pages on the Tribunal’s website for more information.
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MTT Docket No. 26-002629 Page 2 of 3 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 May 5, 2027. 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. IT IS FURTHER ORDERED that the parties shall file and exchange their Prehearing Statements by May 5, 2027. Witnesses, with the exception of rebuttal 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. See TTR 237. IT IS FURTHER ORDERED that “Pre-Valuation Disclosure” discovery is CLOSED on May 5, 2027, which means all discovery has been requested, all Motions to Compel have been filed, 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 September 1, 2027, which means all discovery has been requested, all Motions to Compel have been filed, 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: October 1, 2026
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MTT Docket No. 26-002629 Page 3 of 3 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
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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 NOTICE OF SEPTEMBER 1- 15, 2027 PREHEARING GENERAL CALL AND ORDER
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MTT
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M
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STATE OF MICHIGAN DEPARTMENT OF LICENSING & REGULATORY AFFAIRS MICHIGAN TAX TRIBUNAL 4147 EASTERN, LLC, Petitioner, v CITY OF WYOMING, Respondent. MTT Docket No. 26-002629 Parcel No. 41-18-19-426-011 / Jon Aylsworth PROPERTY TAX CONSULTANTS Representative For Petitioner 861 Pinecrest Ave SE Grand Rapids, MI 49506 (269) 366-0300 jack@skylinepropertytax.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 Respondent, City of Wyoming, through its attorneys hereby submits this Answer to Petitioner’s Petition filed in this matter. (1) Respondent lacks sufficient information and/or knowledge to form a belief as to the truthfulness of the allegations with respect to Petitioner’s legal residence or principal office address and leaves Petitioner to its proofs. (2) Admitted. (3) Admitted that the property identification number is 41-18-19-426-011; that the subject address is 4147 Eastern Avenue, SE, Wyoming, MI 49508; that the property is classified and, upon information and belief, is presently used as commercial real property. Respondent lacks sufficient information and/or knowledge to form a belief as to the allegations with respect to the intent of the original design of the subject property and therefore leaves Petitioner to its proofs. (4) Admitted. (5) Paragraph 5 of Petitioner’s petition merely restates Petitioner’s claim and therefore no response is required. To the extent a response is required, Respondent admits that
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{06982-001-00161464.1}
2
4922-7679-8668, v. 1
Petitioner alleges claims involving the true cash and taxable values of the subject
property for the 2026 tax year; however, Respondent denies that the subject property
is improperly assessed and further denies that Petitioner is entitled to any relief.
(6) Respondent admits that the Board of Review determined an assessed value of
$2,676,200 and a taxable value of $2,676,200; however, Respondent denies that the
Board of Review established the State Equalized Value.
(7) Admitted.
(8) The allegations in Paragraph 8 of the petition contain conclusions of law to which no
response is required; Respondent otherwise denies the allegations as untrue.
(9) Respondent denies as untrue the alleged values in Paragraph 9 of the petition.
Respondent admits that Petitioner accurately calculated the amount in dispute based on
Petitioner’s allegations; however, Respondent denies that the subject property was
improperly assessed and further denies that Petitioner is entitled to any relief.
(10)
Paragraph 10 contains a request for relief to which no response is required;
Respondent otherwise denies that Petitioner is entitled to any relief.
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 Michigan State Tax
Commission procedures.
3. Respondent’s assessment reflects 50% of the subject property’s true cash value and the
values on the roll, including the taxable value, comply with MCL 211.27a.
4. Petitioner may not be a party in interest capable of bringing this appeal as to the parcel at
issue in this matter.
5. Petitioner’s claims may be barred in whole or in part for failing to allege sufficient facts to
invoke the Tax Tribunal’s jurisdiction.
6. Respondent reserves the right to identify further affirmative defenses as may become
known through discovery.
WHEREFORE, Respondent requests that the Tribunal dismiss Petitioner’s appeal with
prejudice and award Respondent its costs, attorney fees, and all such further and additional relief
as this Tribunal may deem appropriate.Page 3
{06982-001-00161464.1}
3
4922-7679-8668, v. 1
Dated: September 1, 2026
Respectfully submitted by,
BLOOM SLUGGETT, PC
/s/ Toby Koenig
Toby Koenig (P72367)
Attorneys for Respondent
PROOF OF SERVICE
Tonya Voakes, being duly sworn, deposes and says that she is employed by Bloom
Sluggett, PC, and that on September 1, 2026, she served a copy of Respondent’s Appearance and
Answer to Petition and Affirmative Defenses with Proof of Service by E-mail to:
jack@skylinepropertytax.com and U.S. First Class mail upon:
Jon Aylsworth
PROPERTY TAX CONSULTANTS
861 Pinecrest Ave SE
Grand Rapids, MI 49506
/s/ Tonya Voakes
Tonya VoakesThese are text excerpts, not the complete document. Text recognition and reading order can contain errors. Check the PDF for complete wording, formatting, and context.
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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. 26-002629 Section 1: Respondent’s Contact Information Filer Type: Local Unit of Government Local Unit of Government City of Wyoming 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 Toby M.I. Last Name Koenig Firm Name (if any) Bloom Sluggett PC Address (No., Street, P.O. Box or Rural Route) 161 Ottawa Ave NW Suite 400 City or Town Grand Rapids State Michigan ZIP Code 49503 Telephone Number (616) 965-9343 E-mail Address (do not enter unless you want MTT to send all correspondence via e-mail) toby@bloomsluggett.com Electronic Signature *Typing your name below will serve as your signature Respondent or Authorized Attorney/Representative’s Signature: Toby Koenig /s/
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Page 1
{06982-001-00161464.1}
STATE OF MICHIGAN
DEPARTMENT OF LICENSING & REGULATORY AFFAIRS
MICHIGAN TAX TRIBUNAL
4147 EASTERN, LLC,
Petitioner,
v
CITY OF WYOMING,
Respondent.
MTT Docket No. 26-002629
Parcel No. 41-18-19-426-011
/
Jon Alysworth
PROPERTY TAX CONSULTANTS
Representative for Petitioner
861 Pinecrest Ave SE
Grand Rapids, MI 49506
(269) 366-0300
jack@skylinepropertytax.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 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 Wyoming in this matter.
Dated: September 1, 2026
Respectfully submitted by,
BLOOM SLUGGETT, PC
/s/ Toby Koenig
Toby Koenig (P72367)
Attorneys for Respondents City of Wyoming
PROOF OF SERVICE
Tonya Voakes, being duly sworn, deposes and says that she is employed by Bloom Sluggett, PC,
and that on September 1, 2026, she served a copy of Respondent’s Appearance of Toby Koenig by e-mail
upon Jon Alysworth at jack@skylinepropertytax.com, and by First Class Mail to:
Jon Alysworth
PROPERTY TAX CONSULTANTS
861 Pinecrest Ave SE, Grand Rapids, MI 49506
/s/ Tonya Voakes
Tonya VoakesThese are text excerpts, not the complete document. Text recognition and reading order can contain errors. Check the PDF for complete wording, formatting, and context.
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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: 26-002629 Is this case currently pending in the Small Claims Division? No Party Filing Document Respondent Files Document Type: Appearance Attachment File Name: Wyoming - 4147 Eastern LLC - 26-002629 Appearance of TK and POS 9- 1-26 4917-6443-6938 v.1 Fee Information Filing Fee: $ 0.00 Payment Information Payment: $ 0.00
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RECEIVED AM | AUG 1 9 2026 PROPERTY TAX : MICHIGAN TAX TRIBUNAL CONSULTANTS YOUR PROPERTY TAX EXPERTS SINCE 1989 August 14, 2026 RE: Notice of Docket Number for Entire Tribunal petition at Michigan Tax Tribunal MTT Docket # _ 26 ~ 00d 649 | 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, FF Jon Aylsworth JA/ac Enclosures
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STATE OF MICHIGAN DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS MICHIGAN TAX TRIBUNAL Property Tax Consultants for: 4147 Eastern LLC Petitioner i ; v | PETITION | MTT Docket # 26-002629 City of Wyoming Respondent PROOF OF SERVICE Jon Aylsworth, deposes and says that on August 1 4, 2026 he served a copy of the Petition relative to the above-captioned matter upon: Via certified mail, return receipt requested, with p: oper postage affixed thereto. | Assessor, City of Wyoming PO Box 905, Wyoming, MI 49509 |, Clerk, City of Wyoming : PO Box 905, Wyoming, MI 49509 | Via United States First-Class mail with proper postage affixed thereto. Clerk, Kent County : | 300 Monroe Ave NW, Grand Rapid 5, MI 49503 Director of Equalization, Kent County 300 Monroe Ave NW, Grand Rapids, MI 49503 Secretary of School Board, Godwin Heights Public School District 15 36! St SW, Wyoming, MI 49548; Secretary of School Board, Kent Intermediate School District 2930 Knapp Street NE, Grand Rapitls, MI 49525 State Treasurer, Michigan Department of Treasury 430 W. Allegan, Lansing, MI 48922 Clerk of the Court, Michigan Tax Tribunal
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KELCLY bs AW WAY 13 7026 AL PROPERTY TAX | MICHIGAN TAX TRIBUN CONSULTANTS YOUR PROPERTY TAX EXPERTS SINGE 1989 May 13, 2026 Clerk of the Court Michigan Tax Tribunal : P.O. Box 30232 . Lansing, MI 48909 : RE: Property Tax Consultants for 4147 Eastern LLC Parcel # 41-18-19-426-011, v. City of Wyoming | 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 $600.00 representin g the filing fee in this matter. Very truly yours, Jn Aylsworth JA/ac Enclosures
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i i i i i | i i | | STATE OF MICHIGAN DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS MICHIGAN Property Tax Consultants for 4147 Eastern LLC, v City of Wyoming, PETITION I TRIBUNAL | MTT Docket No. 26-002629 Petitioner, 4147 Eastern LLC, through their agent, Property Tax Consultants, petitions this Tribunal as follows: Petitioner is 4147 Eastern LLC, whose principal office or address is 3333 Deposit Dr NE STE 100, Grand Rapids, MI 49546. Respondent, City of Wyoming, establishes levies and collects the property taxes on the subject property. The property identification is # 41-18-19-426-011, and the subject property address is 4147 Eastern Ave SE, Wyoming, MI 49508. Th Property was originally designed to be used for commercial. °c property is classified as commercial, real property. Petitioner’s Property is presently used for irom Petitioner believes that Petitioner’s The property is located in Kent County and the school districts of Godwin Heights Public and the Kent Intermediate School District and Grahd Rapids Community College. This matter involves issues relating to the true cash and taxable values for the parcel referenced above for the 2026 tax year. For tax year 2026, Respondent’s Board of Review determined an assessed value of $2,676,200 a state equalized value of $2,676,200 and a taxable value of $2,676,200. Petitioner appealed at the 2026 March Board of Review and the requested relief was denied. The 2026 values set by the respondent are nvalid 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 Petitioner contends the true cash value of t ax date. he subject property is $1,300,000 which would yield a state equalized value of $650,000 and the pablo value is $650,000. The amount in contention is
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Dated: May 13, 2026 Jon _ Tax Consultants 861 PinecrestiAve SE, Grand Rapids, MI 49506 269-366-0300 | jack@skylinepropertytax.com
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Property Tax Consultants 861 Pinecrest Ave SE Grand Rapids, Mi 49506 Michigan Tax Tribunal ATTN: Clerk P.O. Box 30232 Lansing, Mi 48909 USPS TRACKING® # BIRO J 9534 6123 9537 6226 6167 27
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RECEIVED x la MAY 13 2026p 0 PROPERTY TAX MICHIGAN Tax mE BA TRI CONSULTANTS YOUR PROPERTY TAX EXPERTS SINCE BUaL May 13, 2026 Clerk of the Court Michigan Tax Tribunal P.O. Box 30232 Lansing, MI 48909 RE: Property Tax Consultants for 4147 Eastern LLC Parcel # 41-18-19-426-011, v. City of Wyoming 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 $600.00 representing the filing fee in this matter. Very truly yours, Ig Aylsworth JA/ac Enclosures
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STATE OF MICHIGAN DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS MICHIGAN TAX TRIBUNAL Property Tax Consultants for 4147 Eastern LLC, v MTT Docket No. City of Wyoming, PETITION Petitioner, 4147 Eastern LLC, through their agent, Property Tax Consultants, petitions this Tribunal as follows: Petitioner is 4147 Eastern LLC, whose principal office or address is 3333 Deposit Dr NE STE 100, Grand Rapids, MI 49546. Respondent, City of Wyoming, establishes levies and collects the property taxes on the subject property. The property identification is # 41-18-19-426-011, and the subject property address is 4147 Eastern Ave SE, Wyoming, MI 49508. 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 Kent County and the school districts of Godwin Heights Public and the Kent Intermediate School District and Grand Rapids Community College. This matter involves issues relating to the true cash and taxable values for the parcel referenced above for the 2026 tax year. ’ For tax year 2026, Respondent’s Board of Review determined an assessed value of $2,676,200 a state equalized value of $2,676,200 and a taxable value of $2,676,200. Petitioner appealed at the 2026 March Board of Review and the requested relief was denied. The 2026 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 $1,300,000 which would yield a state equalized value of $650,000 and the taxable value is $650,000. The amount in contention is
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Dated: May 13, 2026 By: Pol a Jon agi, Property Tax Consultants 861 Pinecrest Ave SE, Grand Rapids, MI 49506 269-366-0300 | jack@skylinepropertytax.com
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STATE OF MICHIGAN DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS MICHIGAN TAX TRIBUNAL Property Tax Consultants for: 4147 Eastern LLC Petitioner Vv PETITION City of Wyoming Respondent PROOF OF SERVICE Jon Aylsworth, deposes and says that on May 13, 2026 he served a copy of the Petition relative to the above-captioned matter upon: Clerk of the Court, Michigan Tax Tribunal Via hand delivery. Ji of frtsworts
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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 4147 Eastern LLC, Petitioner, MICHIGAN TAX TRIBUNAL v MTT Docket No.: 26-002629 City of Wyoming, 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 11, 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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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 4147 Eastern LLC, Petitioner, MICHIGAN TAX TRIBUNAL v MTT Docket No.: 26-002629 City of Wyoming, 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 11, 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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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 4147 Eastern LLC, Petitioner, MICHIGAN TAX TRIBUNAL v MTT Docket No.: 26-002629 City of Wyoming, 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
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RECEIVED x la MAY 13 2026p 0 PROPERTY TAX MICHIGAN Tax mE BA TRI CONSULTANTS YOUR PROPERTY TAX EXPERTS SINCE BUaL May 13, 2026 Clerk of the Court Michigan Tax Tribunal P.O. Box 30232 Lansing, MI 48909 RE: Property Tax Consultants for 4147 Eastern LLC Parcel # 41-18-19-426-011, v. City of Wyoming 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 $600.00 representing the filing fee in this matter. Very truly yours, Ig Aylsworth JA/ac Enclosures
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STATE OF MICHIGAN DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS MICHIGAN TAX TRIBUNAL Property Tax Consultants for 4147 Eastern LLC, v MTT Docket No. City of Wyoming, PETITION Petitioner, 4147 Eastern LLC, through their agent, Property Tax Consultants, petitions this Tribunal as follows: Petitioner is 4147 Eastern LLC, whose principal office or address is 3333 Deposit Dr NE STE 100, Grand Rapids, MI 49546. Respondent, City of Wyoming, establishes levies and collects the property taxes on the subject property. The property identification is # 41-18-19-426-011, and the subject property address is 4147 Eastern Ave SE, Wyoming, MI 49508. 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 Kent County and the school districts of Godwin Heights Public and the Kent Intermediate School District and Grand Rapids Community College. This matter involves issues relating to the true cash and taxable values for the parcel referenced above for the 2026 tax year. ’ For tax year 2026, Respondent’s Board of Review determined an assessed value of $2,676,200 a state equalized value of $2,676,200 and a taxable value of $2,676,200. Petitioner appealed at the 2026 March Board of Review and the requested relief was denied. The 2026 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 $1,300,000 which would yield a state equalized value of $650,000 and the taxable value is $650,000. The amount in contention is
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Dated: May 13, 2026 By: Pol a Jon agi, Property Tax Consultants 861 Pinecrest Ave SE, Grand Rapids, MI 49506 269-366-0300 | jack@skylinepropertytax.com
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STATE OF MICHIGAN DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS MICHIGAN TAX TRIBUNAL Property Tax Consultants for: 4147 Eastern LLC Petitioner Vv PETITION City of Wyoming Respondent PROOF OF SERVICE Jon Aylsworth, deposes and says that on May 13, 2026 he served a copy of the Petition relative to the above-captioned matter upon: Clerk of the Court, Michigan Tax Tribunal Via hand delivery. Ji of frtsworts
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