Amalia Zoet Petitioner V City Of Grandville 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

Amalia Zoet, 

Petitioner, MICHIGAN TAX TRIBUNAL

 SMALL CLAIMS DIVISION

v 

 MTT Docket No. 26-003897

City Of Grandville,

Respondent.

ORDER OF DISMISSAL

The Tribunal has considered the file in this case and finds that:

The petition was not filed by July 31 or the next business day after the Tribunal offices 

were closed. See MCL 205.735a(6). As such, and inasmuch as the Tribunal has no 

equitable power to waive or otherwise disregard statutory filing requirements and 

deadlines, it has no authority to hear the appeal or grant the relief requested. See 

Sixarp, LLC v Byron Twp, __Mich__; __NW3d__ (2025).

 

Therefore,

IT IS ORDERED that the case is DISMISSED.

This order resolves all pending issues and closes the case.

APPEAL RIGHTS

If you disagree with the final decision in this case, you may file a motion for 

reconsideration with the Tribunal or a claim of appeal with the Michigan Court of 

Appeals. 

A motion for reconsideration must be filed with the Tribunal with the required filing fee 

within 21 days from the date of entry of the final decision. Because the final decision 

closes the case, the motion cannot be filed through the Tribunal’s web-based e-filing 

system; it must be filed by mail or personal service. The fee for the filing of such 

motions is $50.00 in the Entire Tribunal and $25.00 in the Small Claims Division, unless 

the Small Claims decision relates to the valuation of property and the property had a 

principal residence exemption of at least 50% at the time the petition was filed or the 

decision relates to the grant or denial of a poverty or disabled veterans exemption and, 

if so, there is no filing fee. You are required to serve a copy of the motion on the 

opposing party by mail or personal service or by email if the opposing party agrees to 

electronic service, and proof demonstrating that service must be submitted with the

Page 2

MTT Docket No. 26-003897

Page 2 of 4

motion. Responses to motions for reconsideration are prohibited and there are no oral 

arguments unless otherwise ordered by the Tribunal.

Alternatively, you may file a claim of appeal with the Michigan Court of Appeals. If the 

claim is filed within 21 days of the entry of the final decision, it is an “appeal of right.” If 

the claim is filed more than 21 days after the entry of the final decision, it is an “appeal 

by leave.” A copy of the claim of appeal must be filed with the Tribunal to certify the 

record on appeal. There is no certification fee. 

By: /s/ Patricia L. Halm

Entered: October 27, 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

Amalia Zoet

3222 Aarowhead Arms Ct SW

Grandville , MI 49418

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

Amalia Zoet, 

Petitioner, MICHIGAN TAX TRIBUNAL

 SMALL CLAIMS DIVISION

v 

 MTT Docket No. 26-003897

City Of Grandville,

Respondent.

ORDER OF DISMISSAL

The Tribunal has considered the file in this case and finds that:

The petition was not filed by July 31 or the next business day after the Tribunal offices 

were closed. See MCL 205.735a(6). As such, and inasmuch as the Tribunal has no 

equitable power to waive or otherwise disregard statutory filing requirements and 

deadlines, it has no authority to hear the appeal or grant the relief requested. See 

Sixarp, LLC v Byron Twp, __Mich__; __NW3d__ (2025).

 

Therefore,

IT IS ORDERED that the case is DISMISSED.

This order resolves all pending issues and closes the case.

APPEAL RIGHTS

If you disagree with the final decision in this case, you may file a motion for 

reconsideration with the Tribunal or a claim of appeal with the Michigan Court of 

Appeals. 

A motion for reconsideration must be filed with the Tribunal with the required filing fee 

within 21 days from the date of entry of the final decision. Because the final decision 

closes the case, the motion cannot be filed through the Tribunal’s web-based e-filing 

system; it must be filed by mail or personal service. The fee for the filing of such 

motions is $50.00 in the Entire Tribunal and $25.00 in the Small Claims Division, unless 

the Small Claims decision relates to the valuation of property and the property had a 

principal residence exemption of at least 50% at the time the petition was filed or the 

decision relates to the grant or denial of a poverty or disabled veterans exemption and, 

if so, there is no filing fee. You are required to serve a copy of the motion on the 

opposing party by mail or personal service or by email if the opposing party agrees to 

electronic service, and proof demonstrating that service must be submitted with the

Page 5

MTT Docket No. 26-003897

Page 2 of 2

motion. Responses to motions for reconsideration are prohibited and there are no oral 

arguments unless otherwise ordered by the Tribunal.

Alternatively, you may file a claim of appeal with the Michigan Court of Appeals. If the 

claim is filed within 21 days of the entry of the final decision, it is an “appeal of right.” If 

the claim is filed more than 21 days after the entry of the final decision, it is an “appeal 

by leave.” A copy of the claim of appeal must be filed with the Tribunal to certify the 

record on appeal. There is no certification fee. 

By: /s/ Patricia L.

Page 6

S

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

GRETCHEN WHITMER 

GOVERNOR 

STATE Or MICHIGAN 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

RECEIVED 

AUG 1 9 2026 

MICHIGAN TAX TRIBUNAL 

MARLON |. BROWN, DPA 

Lansing 

DIRECTOR 

PROPERTY TAX APPEAL PETITION FORM 

VALUATION / UNCAPPING 

Do not use this form to appeal Classification, Principal Residence Exemption, Qualified Agricultural Exemption, Other 

Exemptions, Special Assessments, or Non-Property tax disputes. 

Pursuant to Tax Tribunal Rule (TTR) 279, you MUST submit a copy of the notice giving rise to the appeal {i.¢., Board of 

Review Decision or other notice) with this petition, if applicable, 

If you do not submit this document, you may be held in 

default, 

Section 1: Petitioner's Contact Information 

First Name 

MI. 

Last Name/Company Name 

Amalia 

Zoet 

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

3222 Arrowhead Arms Ct SW 

City or Town 

State 

ZiP Code 

Grandville 

Mi 

49418 

Telephone Rad (3 6) 61 0-4885 

Email Address (do not enter unless you want MTT to send all correspondence via email) 

Section 2: Petitioner's Attorney/Authorized Representative’s Contact Information 

|] 

First Name 

MI 

Last Name 

Charles 

Zoet 

Firm Name (if any) 

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

3222 Arrowhead Arms Ct SW 

City or Town 

State 

ZIP Code 

Grandville 

Mi 

49418 

Telephone Ramee 61 6) 205-5035 

Email Address {do not enter unless you want MTT to send all correspondence via email) 

Section 3: Subject Property Information use the muitiple parce! form for additional, contiguous parcels. 

How many parcels are you 

Ifyou are appealing more than one parcel, are they contiguous or adjoining? 

appealing? 

Yes* 

No** 

**If No, you must file separate appeals for each parcel 

Properly Address (No., Streat) 

3222 Arrowhead Arms Ct SW 

City or Town 

County 

State 

ZIP Code 

Grandville 

Kent 

MI 

49418 

Taxing Authority (City or Township)

Page 2

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON 1. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

Section 4: Check which of the following you are appealing (check 

al that apply) 

[3 True Cash and Taxable Vatue 

Taxable Value Only (calculation) 

[| Uncapping of Taxable Value 

Section 5: Explain the Reason for this Appeal 

| appeal the board of review's decision for determining the assessed and taxable value of 3222 Arrowhead Arms Ct 

SW, Grandvlite, Ml to be $82,500. 

| betieve that the property was appraised correctly, originally, at $150,000 (though 

we purchased it for less, proving that it ended up being valued at less than appraised for - being purchased at 

$142,500) which would put the taxable value at $75,000 if valued at appraised price. 

Currently, with our assessed value, it's assuming the property is worth $165,000 - however, that is a $22,500 

difference from what we paid for it. 

There are many factors as to why 

| truly believe the property is valued between $142,500 and $150,000 - one being 

that it is a ground level condo, which means everyday lite is affected by upstairs neighbors, whether it be by noise or 

property condition. The condition of the upstairs exterior can affect (and did, in fact, affect In our case) the condition of 

certain windows and sliders due to lack of snow shoveling on decks, efc.) 

Another factor is that the property was in poor condition. No carpet, doors were either missing or damaged, mold, 

outdated hardware throughout, rotted out window, visible cut outs in drywall, just to name a few. 

in conclusion, 

| believe the property is worth what we paid for it. There's truth in the numbers. This properly was fairly 

sold on the public market and the offer was accepted at $142,500 for a clear reason. 

If anything, 

| believe our 

assessed and taxable vaiue should land between $71,250 and $75,000. 

Section 6: Jurisdictional Issues 

Did you protest the assessment 

at a Board of Review (BOR)? BM] Yes 

|_| No 

If Yes, check which BOR you attended: [] March 

|] July 

L | December 

If No, please check the applicable reason(s): 

[I Not required to attend 

Appealing a purported Clerical Error or Mutual Mistake of Fact 

(if yes, include explanation in Section 5) 

{1 Appealing within 35 days of State Tax Gommission Order 

Appealing within 35 days of receipt 

of Notice of Uncapping 

Other 

Ifyou checked “other” above, explain: 

Year(s) under appeal:

Page 3

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

Section 7: Valuation Information use the multipte parcel form for additional, contiguous parcels, 

Parcel Number: 

Classification of Property: 

Real] 

Personal [] (check one) 

Agricutturai] 

~~ Commercial} 

industrial J 

Residential A 

Timber-Cutover 

[) 

 Developmentat] 

utility 

[J (check one) 

Assessed Value (also known as State Equalized Value) established | Taxable Value established by the Board of Review: 

by 

the 

Board 

of Review: 

y 

the 

Board 

of 

Review: 89 500 

82,500 

What do you believe is the fair market value {also known as true cash value)? 

$142,500 

What do you believe is the assessed value? (multiply true cash 

What do you believe is the taxable value? (cannot exceed 

value by .5) 

$71 L250 

assessed value} §71 250 

Fee Information 

Does the property have a Principat Residence Exemption of at teast 50% as of the date of the filing of this petition for all tax years at 

issue? 

A Yes 

0 No 

If you answered yes to the above question, you are not required to pay any filing fees. 

If the property does nol have a Principal Residence Exemption of at least 50% as of the dala of the filing of this petition for all tax years al 

issue, the filing fee is based on the greater of the State Equalized Value or Taxable Value in dispute. if you are appealing more than one 

parcel, the parcel with the highest State Equalized Value or Taxable Value in dispute will be used to determine your filing fee, plus $25.00 

will be added for each additional parce! being appealed, not to exceed a

Page 4

ST

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

Amalia Zoet,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 26-003897

City Of Grandville,

Respondent.

NOTICE OF DOCKET NUMBER

TAKE NOTICE that a Small Claims petition has been filed and the above-noted docket 

number has been assigned to that petition. The assignment of the docket number does 

not mean that the Tribunal has authority over the petition or that the petition complies 

with the Tribunal’s rules. The docket number needs to be included on all documents 

submitted in this case.

Respondent shall file an answer to the petition within 28 days of the issuance of a 

copy of this Notice to Respondent. Tribunal answer forms are available on our 

website at www.michigan.gov/taxtrib. Respondents must utilize the appropriate answer 

form. Failure to file the answer within the 28-day time frame may result in the 

placement of Respondent in default, as provided by TTR 281. Further, an electronic 

copy of the petition can be reviewed by utilizing the Docket Lookup Search on the 

Tribunal’s website.

By: Tribunal Clerk

Entered: October 27, 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

Amalia Zoet

3222 Aarowhead Arms Ct SW

Grandville , MI 49418

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

Amalia Zoet,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 26-003897

City Of Grandville,

Respondent.

NOTICE OF DOCKET NUMBER

TAKE NOTICE that a Small Claims petition has been filed and the above-noted docket 

number has been assigned to that petition. The assignment of the docket number does 

not mean that the Tribunal has authority over the petition or that the petition complies 

with the Tribunal’s rules. The docket number needs to be included on all documents 

submitted in this case.

Respondent shall file an answer to the petition within 28 days of the issuance of a 

copy of this Notice to Respondent. Tribunal answer forms are available on our 

website at www.michigan.gov/taxtrib. Respondents must utilize the appropriate answer 

form. Failure to file the answer within the 28-day time frame may result in the 

placement of Respondent in default, as provided by TTR 281. Further, an electronic 

copy of the petition can be reviewed by utilizing the Docket Lookup Search on the 

Tribunal’s website.

By: Tribunal Clerk

Entered: October 27, 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

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

GRETCHEN WHITMER 

GOVERNOR 

STATE Or MICHIGAN 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

RECEIVED 

AUG 1 9 2026 

MICHIGAN TAX TRIBUNAL 

MARLON |. BROWN, DPA 

Lansing 

DIRECTOR 

PROPERTY TAX APPEAL PETITION FORM 

VALUATION / UNCAPPING 

Do not use this form to appeal Classification, Principal Residence Exemption, Qualified Agricultural Exemption, Other 

Exemptions, Special Assessments, or Non-Property tax disputes. 

Pursuant to Tax Tribunal Rule (TTR) 279, you MUST submit a copy of the notice giving rise to the appeal {i.¢., Board of 

Review Decision or other notice) with this petition, if applicable, 

If you do not submit this document, you may be held in 

default, 

Section 1: Petitioner's Contact Information 

First Name 

MI. 

Last Name/Company Name 

Amalia 

Zoet 

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

3222 Arrowhead Arms Ct SW 

City or Town 

State 

ZiP Code 

Grandville 

Mi 

49418 

Telephone Rad (3 6) 61 0-4885 

Email Address (do not enter unless you want MTT to send all correspondence via email) 

Section 2: Petitioner's Attorney/Authorized Representative’s Contact Information 

|] 

First Name 

MI 

Last Name 

Charles 

Zoet 

Firm Name (if any) 

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

3222 Arrowhead Arms Ct SW 

City or Town 

State 

ZIP Code 

Grandville 

Mi 

49418 

Telephone Ramee 61 6) 205-5035 

Email Address {do not enter unless you want MTT to send all correspondence via email) 

Section 3: Subject Property Information use the muitiple parce! form for additional, contiguous parcels. 

How many parcels are you 

Ifyou are appealing more than one parcel, are they contiguous or adjoining? 

appealing? 

Yes* 

No** 

**If No, you must file separate appeals for each parcel 

Properly Address (No., Streat) 

3222 Arrowhead Arms Ct SW 

City or Town 

County 

State 

ZIP Code 

Grandville 

Kent 

MI 

49418 

Taxing Authority (City or Township)

Page 2

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON 1. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

Section 4: Check which of the following you are appealing (check 

al that apply) 

[3 True Cash and Taxable Vatue 

Taxable Value Only (calculation) 

[| Uncapping of Taxable Value 

Section 5: Explain the Reason for this Appeal 

| appeal the board of review's decision for determining the assessed and taxable value of 3222 Arrowhead Arms Ct 

SW, Grandvlite, Ml to be $82,500. 

| betieve that the property was appraised correctly, originally, at $150,000 (though 

we purchased it for less, proving that it ended up being valued at less than appraised for - being purchased at 

$142,500) which would put the taxable value at $75,000 if valued at appraised price. 

Currently, with our assessed value, it's assuming the property is worth $165,000 - however, that is a $22,500 

difference from what we paid for it. 

There are many factors as to why 

| truly believe the property is valued between $142,500 and $150,000 - one being 

that it is a ground level condo, which means everyday lite is affected by upstairs neighbors, whether it be by noise or 

property condition. The condition of the upstairs exterior can affect (and did, in fact, affect In our case) the condition of 

certain windows and sliders due to lack of snow shoveling on decks, efc.) 

Another factor is that the property was in poor condition. No carpet, doors were either missing or damaged, mold, 

outdated hardware throughout, rotted out window, visible cut outs in drywall, just to name a few. 

in conclusion, 

| believe the property is worth what we paid for it. There's truth in the numbers. This properly was fairly 

sold on the public market and the offer was accepted at $142,500 for a clear reason. 

If anything, 

| believe our 

assessed and taxable vaiue should land between $71,250 and $75,000. 

Section 6: Jurisdictional Issues 

Did you protest the assessment 

at a Board of Review (BOR)? BM] Yes 

|_| No 

If Yes, check which BOR you attended: [] March 

|] July 

L | December 

If No, please check the applicable reason(s): 

[I Not required to attend 

Appealing a purported Clerical Error or Mutual Mistake of Fact 

(if yes, include explanation in Section 5) 

{1 Appealing within 35 days of State Tax Gommission Order 

Appealing within 35 days of receipt 

of Notice of Uncapping 

Other 

Ifyou checked “other” above, explain: 

Year(s) under appeal:

Page 3

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

Section 7: Valuation Information use the multipte parcel form for additional, contiguous parcels, 

Parcel Number: 

Classification of Property: 

Real] 

Personal [] (check one) 

Agricutturai] 

~~ Commercial} 

industrial J 

Residential A 

Timber-Cutover 

[) 

 Developmentat] 

utility 

[J (check one) 

Assessed Value (also known as State Equalized Value) established | Taxable Value established by the Board of Review: 

by 

the 

Board 

of Review: 

y 

the 

Board 

of 

Review: 89 500 

82,500 

What do you believe is the fair market value {also known as true cash value)? 

$142,500 

What do you believe is the assessed value? (multiply true cash 

What do you believe is the taxable value? (cannot exceed 

value by .5) 

$71 L250 

assessed value} §71 250 

Fee Information 

Does the property have a Principat Residence Exemption of at teast 50% as of the date of the filing of this petition for all tax years at 

issue? 

A Yes 

0 No 

If you answered yes to the above question, you are not required to pay any filing fees. 

If the property does nol have a Principal Residence Exemption of at least 50% as of the dala of the filing of this petition for all tax years al 

issue, the filing fee is based on the greater of the State Equalized Value or Taxable Value in dispute. if you are appealing more than one 

parcel, the parcel with the highest State Equalized Value or Taxable Value in dispute will be used to determine your filing fee, plus $25.00 

will be added for each additional parce! being appealed, not to exceed a

Page 4

ST

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.