Record Finder / 26-002629-TT
Michigan

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 #SubjectFilerLine RefEnter Date/Post MarkFeeRelated Item
7Prehearing General CallNot recordedNot recorded10/01/2026Not recordedDownload
6Answer was receivedRESPNot recorded09/01/2026Not recordedDownload
Not recordedNot recordedNot recordedNot recordedNot recordedNot recordedDownload
5AppearanceNot recordedNot recorded09/01/2026Not recordedDownload
Not recordedNot recordedNot recordedNot recordedNot recordedNot recordedDownload
4Proof of service of petition was received.PETNot recorded08/19/2026Not recordedDownload
3Petition has been verifiedPET107/11/2026Not recordedDownload
2Notice of Docket Number ETNot recordedNot recorded07/11/2026Not recordedDownload
1A petition was received.PETNot recorded05/13/2026$600.00Download

Documents

Prehearing_General_Call.2026-10-01_08-58-33.pdfRead complete document text →
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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

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.

Page 2

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

Page 3

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

Page 4

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

Page 5

MTT

Page 6

M

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Wyoming - 4147 Eastern LLC 26-002629 Respondent's Answer (9.1.26) final.pdfRead complete document text →
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Page 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 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

Page 2

{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 Voakes

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EntireTribunalCaseISAnswer.pdfRead complete document text →
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Page 1

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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Wyoming - 4147 Eastern LLC - 26-002629 Appearance of TK and POS 9-1-26 4917-6443-6938 v.1.pdfRead complete document text →
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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 Voakes

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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

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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Page 1

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

Page 2

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

Page 3

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

Page 4

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

Page 5

Dated: May 13, 2026 

Jon _ Tax Consultants 

861 PinecrestiAve SE, Grand 

Rapids, MI 49506 

269-366-0300 | jack@skylinepropertytax.com

Page 6

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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Page 1

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

Page 2

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

Page 3

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

Page 4

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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ET_Notice_of_Docket_Number.2026-07-11_12-20-02.pdfRead complete document text →
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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

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

Page 2

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

Page 3

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

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.

Read document text excerpt

Page 1

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

Page 2

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

Page 3

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

Page 4

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

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.