Record Finder / 25-002250-TT
Michigan

Andrew Apartments Ltd Div Housing, Petitioner Vs. City Of Grand Rapids, Respondent

Petitioner
Andrew Apartments Ltd Div Housing
Respondent
City Of Grand Rapids

Case overview

Docket number
25-002250-TT
Status
Disposed
CaseType
ET Property
Division
ET
County
Kent
Judge
No judge assigned

Docket history

Line #SubjectFilerLine RefEnter Date/Post MarkFeeRelated Item
8Order of DismissalNot recordedNot recorded11/06/2025Not recordedDownload
7Motion to Withdraw Appeal was received.PETNot recorded11/05/2025$0.00Download
6Answer was receivedNot recordedNot recorded08/07/2025Not recordedDownload
5ET Case Info SheetNot recordedNot recorded08/07/2025Not recordedDownload
4Proof of service of petition was received.PETNot recorded07/11/2025Not recordedDownload
3Petition has been verifiedPET106/03/2025Not recordedDownload
2Notice of Docket Number ETNot recordedNot recorded06/03/2025Not recordedDownload
1A petition was received.PETNot recorded06/01/2025$600.00Download

Documents

Order_of_Dismissal-Joint_Withdraw.2025-11-06_09-44-18.0000.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

Andrew Apartments LTD DIV Housing, 

Petitioner,

 MICHIGAN TAX TRIBUNAL

 

 ENTIRE TRIBUNAL

v 

 MTT Docket No. 25-002250

City Of Grand Rapids,

Respondent.

ORDER GRANTING JOINT MOTION TO WITHDRAW

ORDER OF DISMISSAL

The Tribunal has reviewed the file in the above-captioned case and finds that the parties 

have filed a Joint Motion to Withdraw the appeal. Therefore,

IT IS ORDERED that the parties’ Joint Motion to Withdraw is GRANTED. 

IT IS FURTHER ORDERED that this case is DISMISSED. 

This order resolves all pending issues and closes the case.

By:_____________________________________

Patricia L. Halm, Tribunal Chair

Entered: November 6, 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

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

Andrew Apartments LTD DIV Housing, 

Petitioner,

 MICHIGAN TAX TRIBUNAL

 

 ENTIRE TRIBUNAL

v 

 MTT Docket No. 25-002250

City Of Grand Rapids,

Respondent.

ORDER GRANTING JOINT MOTION TO WITHDRAW

ORDER OF DISMISSAL

The Tribunal has reviewed the file in the above-captioned case and finds that the parties 

have filed a Joint Motion to Withdraw the appeal. Therefore,

IT IS ORDERED that the parties’ Joint Motion to Withdraw is GRANTED. 

IT IS FURTHER ORDERED that this case is DISMISSED. 

This order resolves all pending issues and closes the case.

By:_____________________________________

Patricia L. Halm, Tribunal Chair

Entered: November 6, 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

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

Andrew Apartments LTD DIV Housing, 

Petitioner,

 MICHIGAN TAX TRIBUNAL

 

 ENTIRE TRIBUNAL

v 

 MTT Docket No. 25-002250

City Of Grand Rapids,

Respondent.

ORDER GRANTING JOINT MOTION TO WITHDRAW

ORDER OF DISMISSAL

The Tribunal has reviewed the file in the above-captioned case and finds that the parties 

have filed a Joint Motion to Withdraw the appeal. Therefore,

IT IS ORDERED that the parties’ Joint Motion to Withdraw is GRANTED. 

IT IS FURTHER ORDERED that this case is DISMISSED. 

This order resolves all pending issues and closes the case.

By:_____________________________________

Patricia L. Halm, Tribunal Chair

Entered: November 6, 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

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Signed Joint Motion to Withdraw_Andrew Apartments LTD DIV Housing_25-002250.pdfRead complete document text →
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Page 1

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON 

|. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

Andrew Apartments LTD DIV Housing 

Petitioner(s) 

MICHIGAN TAX TRIBUNAL 

v 

MTT Docket No. 25-002250 

City of Grand Rapids 

Respondent(s) 

JOINT MOTION TO WITHDRAW APPEAL 

1. 

Petitioner wishes to withdraw its appeal in the above-captioned docket. 

2. 

Good cause exists to grant withdrawal because: 

The parties hereto, by their respective representatives, hereby stipulate to a withdrawal 

of docket #25-002250 for 2025, with prejudice and without cost. 

3. 

Respondent has no objection to Petitioner's request to withdraw the appeal. 

4. 

The parties ask this Tribunal to grant Petitioner's request to withdraw the appeal and 

dismiss the above-captioned docket. 

/s/ Steve Johnson 

11/5/1256 

Petitioner/Representative (sign here) 

Date 

Steve Johnson 

[Print/type name of person signing] 

Is! Kendall O'Connor 

11/5/25 

Respondent/Representative (sign here) 

Date 

Kendall R. O'Connor (P84036) 

[Print/type name of person signing] 

MICHIGAN TAX TRIBUNAL 

- 611 W. OTTAWA ST., LANSING, MI 48933 

- 517-335-9760 

PO BOX 30232, LANSING, MI 48909 

- Other Carriers: 2407 N. GRAND RIVER AVE., LANSING, MI 48906

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Andrew Apartments LTD - Answer to Petition.pdfRead complete document text →
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Page 1

STATE OF MICHIGAN 

DEPARTMENT OF LICENSING & REGULATORY AFFAIRS 

MICHIGAN OFFICE OF ADMINISTRATIVE HEARINGS AND RULES 

MICHIGAN TAX TRIBUNAL 

 

 

 

 

 

ANDREW APARTMENTS LTD DIV HOUSING, 

 

 

 

 

 

 

 

 

 

Petitioner, 

 

 

 

 

Docket No. 25-002250 

v. 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Parcel No. 41-18-11-100-039 

CITY OF GRAND RAPIDS, 

 

 

 

 

Respondent. 

___________________________________________________________________________ 

 

Steve Johnson 

Michigan Tax Appeal Services 

Representative for Petitioner 

436 N. Center Street 

Northville, MI 48167 

(248) 392-4342 

info@mitaxappeal.com 

Elizabeth J. Fossel (P41430) 

Kendall R. O’Connor (P84036) 

Grand Rapids Department of Law 

Attorneys for Respondent 

300 Monroe Ave NW, Suite 620 

Grand Rapids, MI 49503 

(616) 456-4029 

efossel@grand-rapids.mi.us 

koconnor@grand-rapids.mi.us 

______________________________________________________________________________ 

RESPONDENT’S APPEARANCE AND ANSWER TO PETITION 

WITH PROOF OF SERVICE 

 

 

NOW COMES Elizabeth J. Fossel and Kendall R. O’Connor for the City of Grand Rapids, who 

hereby enters their Appearance of Counsel on behalf of Respondent City of Grand Rapids, and answers 

Petitioner’s Petition as follows: 

1. Property Parcel No: 41-18-11-100-039 

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

addressing all other parcels at issue.) 

 

ANSWER: Admitted. 

 

2. The property identified above is x real personal. 

 

ANSWER: Admitted. 

 

3. If more than one parcel of real property is under appeal, are the properties contiguous?

Page 2

__ Yes __ No. (If no, separate Petitions are required for each non-contiguous parcel.) 

 

ANSWER: There are no allegations in paragraph 3 of Petitioner’s Petition, and 

therefore no response is required. 

 

4. Are all of the parcels of personal property located on a parcel of real property under appeal? 

Yes __ No x . (If no, separate Petitions are required for each parcel of personal property 

not located on a parcel of real property under appeal.) 

 

ANSWER: Respondent lacks knowledge or information sufficient to form a belief as 

to the truth of this allegation, and leaves Petitioner to its proofs. 

 

5. If parcels of personal property are under appeal, when were the personal property 

statements filed by parcel number (attach additional page if necessary): 

N/A 

 

ANSWER: There are no allegations in paragraph 5 of Petitioner’s Petition, and 

therefore no response is required. 

 

6. The property identified above is classified as Commercial. 

 

ANSWER: Respondent admits the property is classified as Commercial-Improved. 

 

7. If the assessment or assessments at issue were protested, the protest was made to 

Respondent’s March ____ July ___ December Board of Review. 

 

ANSWER: There are no allegations in paragraph 7 of Petitioner’s Petition, and therefore no 

response is required. 

 

8. If a protest was required and no protest was made, list the separate and specific facts upon 

which Petitioner relies to invoke the Tribunal’s authority over the assessment or 

assessments at issue (attach additional page if necessary): 

N/A 

 

ANSWER: There are no allegations in paragraph 8 of Petitioner’s Petition, and 

therefore no response is required. 

 

9. If the appeal was not submitted by the deadline for the filing of an appeal for the 

classification or classifications of the properties at issue (i.e., May 31 or July 31 of the tax 

year involved), list the separate and specific facts upon which Petitioner relies to invoke

Page 3

the Tribunal’s authority over the assessment or assessments at issue (attach additional page 

if necessary): 

N/A 

 

ANSWER: There are no allegations in paragraph 9 of Petitioner’s Petition, and 

therefore no response is required. 

 

10. The property or properties at issue are located in Kent County. The property or properties’ 

address is: 

3599 SE Camelot Dr., Grand Rapids, MI 49546 

 

ANSWER: Admitted. 

 

11. The assessment or assessments at issue were established by the (applicable local 

government unit): City of Grand Rapids 

 

ANSWER: Respondent admits the assessment at issue was established by the City of 

Grand Rapids. 

 

12. Petitioner’s legal residence or principal office address is: 

2329 Timberbrook Dr SE, Grand Rapids, MI 49546 

 

 

ANSWER: Respondent lacks knowledge or information sufficient to form a belief as to the 

truth of this allegation, and leaves Petitioner to its proofs. 

 

13. This appeal involved issues relating to the (check all that are applicable); 

x the property or properties’ true cash and taxable values 

 the property or properties’ taxable value only 

If the property or properties’ taxable value is at issue, is there a dispute as to the value of an addition or 

loss? Yes No 

 uniformity of the property or properties’ assessment 

 the property or the properties’ exemption from ad valorem taxation 

under MCL 

 

ANSWER: Respondent neither admits nor denies the allegations in paragraph 13 of 

Petitioner’s Petition for the reason that Respondent lacks knowledge or sufficient information to 

form a belief as to the truth of the allegations. 

 

14. The tax year(s) at issue are: 2025 

 

ANSWER: Admitted.

Page 4

15. If more than the current tax year is being appealed, list the separate and specific facts upon 

which Petitioner relies to invoke the Tribunal’s authority over the prior tax year or years 

(attach additional page if necessary): 

N/A 

 

ANSWER: There are no allegations in paragraph 15 of Petitioner’s Petition, and 

therefore no response is required. 

 

16. The values for the property identified above as established by Respondent’s Board of 

Review are: 

Tax Year 

True Cash Value 

State Equalized Value 

Taxable Value 

2025 

3,100,400 

1,550,200 

1,550,200 

 

 

 

 

 

 

 

 

 

 

 

 

 

ANSWER: Respondent denies as untrue the allegations and corresponding values as 

set forth in paragraph 16 of Petitioner’s Petition. The True Cash Value as established by 

Respondent is $3,061,800, and the State Equalized

Page 5

19.

Page 6

PR

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10._Entire_Tribunal_Case_Information_Sheet_Must_Upload_Answer_.cb81b9b0-44dc-4f50-b3e8-e60f704c08a8.pdfRead complete document text →
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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. 25-002250

Section 1: Respondent’s Contact Information

Filer Type: Local Unit of Government

City Of Grand Rapids (KENT)

Local Unit of Government/First Name

Kendall

M.I.

R.

Last Name

O'Connor

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

300 Monroe Ave NW

City or Town

Grand Rapids

State

Michigan

ZIP Code

49503

Telephone Number

616-456-4029

Fax Number

616-456-4569

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

cityattorney@grcity.us

Section 2: Attorney/Authorized Representative’s Contact Information

First Name

Kendall

M.I.

R.

Last Name

O'Connor

Firm Name (if any)

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

300 Monroe Avenue NW

Suite 620

City or Town

Grand Rapids

State

Michigan

ZIP Code

49503

Telephone Number

616-456-4029

Fax Number

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

cityattorney@grand-rapids.mi.us

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

Respondent or Authorized Attorney/Representative’s Signature: 

Kendall R. O'Connor

/s/

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Proof of Service for Petition_Andrew Apartment LTD DIV Housing.pdfRead complete document text →
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Page 1

“apm 

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON 

I. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

MICHIGAN TAX TRIBUNAL 

Andrew Apartments LTD DIV Housing 

Petitioner(s) 

Y 

MTT Docket No. 25-002250 

City of Grand Rapids 

Respondent(s) 

PROOF OF SERVICE FOR PROPERTY TAX PETITION 

*To be filed after the Tribunal issues the Notice of Docket Number* 

Rebecca Adler 

states that on 

7/11/25 

he/she 

[Name of person serving/mailing petition] 

[date of service] 

served a copy of the Petition relative to the above-captioned matter upon: 

[Provide name and address of the following entities] 

1. 

Assessor (via certified mail): 

Paula A. Grivins-Jastifer, Assessor, City of Grand Rapids, Assessing Office, 300 

Monroe NW, Grand Rapids, MI 49503 

2. 

City Clerk or Township Supervisor/Clerk (via certified mail): 

City Clerk, City of Grand Rapids, Clerk's Office, 300 Monroe Avenue NW, Grand 

Rapids, MI 49503 

3. 

County Equalization Director (via first class mail or personal service): 

Equalization Director, Kent County, Equalization Department, 300 Monroe Avenue NW, 

Grand Rapids, MI 49503 

4. 

County Clerk (via first class mail or personal service): 

County Clerk, Kent County, Clerk's Office, 300 Monroe Avenue NW, Grand Rapids, MI 

49503 

5. 

Secretary of the local school board (via first class mail or personal service): 

Secretary of School Board, Grand Rapids City School District, P.O. Box 117, Grand 

Rapids, MI 49501 

6. 

State Treasurer (via first class mail): 

Michigan Department of Treasury, State Treasurer 

430 W. Allegan 

Lansing, MI 48922 

Is! Rebecca Adler 

Rebecca Adler 

[Signature of person who is serving/mailing copy] 

[Print/type name of person serving/mailing copy] 

MICHIGAN TAX TRIBUNAL 

- 611 W. OTTAWA ST., LANSING, MI 48933 

- 517-335-9760 

PO BOX 30232, LANSING, MI 48909 

- Other Carriers: 2407 N. GRAND RIVER AVE., LANSING, MI 48906

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Andrew Apartments.pdfRead complete document text →
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Page 1

poms, 

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON 

I. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

Andrew Apartments LTD DIV Housing 

i 

MICHIGAN TAX TRIBUNAL 

Petitioner(s) 

Vv 

MTT Docket No. 

City of Grand Rapids 

Respondent(s) 

ENTIRE TRIBUNAL PROPERTY TAX PETITION 

1. 

Property Parcel No: 41-18-11-100-039 

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

Form addressing all other parcels at issue.) 

2. 

The property identified above is _X 

real ___ personal. 

3. 

If more than one parcel of real property is under appeal, are the properties 

contiguous? ___ Yes ___ No. 

(If no, separate Petitions are required for each non- 

contiguous parcel.) 

4. 

Are all of the parcels of personal property located on a parcel of real property 

under appeal? ___ Yes _X 

No. 

(If no, separate Petitions are required for each 

parcel of personal property not located on a parcel of real property under 

appeal.) 

5. 

If parcels of personal property are under appeal, when were the personal 

property statements filed by parcel number (attach additional page if necessary): 

N/A 

6. 

The property identified above is classified as Commercial 

7. 

If the assessment or assessments at issue were protested, the protest was made 

to Respondent's 

March 

July 

December Board of Review. 

MICHIGAN TAX TRIBUNAL 

- 611 W. OTTAWA ST., LANSING, MI 48933 

- 517-335-9760 

PO BOX 30232, LANSING, MI 48909 

- Other Carriers: 2407 N. GRAND RIVER AVE., LANSING, MI 48906

Page 2

MTT Docket No. 

Page 2 of 4 

8. 

10. 

11. 

12. 

13. 

14. 

If a protest was required and no protest was made, list the separate and specific 

facts upon which Petitioner relies to invoke the Tribunal’s authority over the 

assessment or assessments at issue (attach additional page if necessary): 

N/A 

If the appeal was not submitted by the deadline for the filing of an appeal for the 

classification or classifications of the properties at issue (i.e., May 31 or July 31 

of the tax year involved), list the separate and specific facts upon which 

Petitioner relies to invoke the Tribunal’s authority over the assessment or 

assessments at issue (attach additional page if necessary): 

N/A 

The property or properties at issue are located in Kent 

County. The 

property or properties’ address is: 

3599 SE Camelot Dr., Grand Rapids, MI 49546 

The assessment or assessments at issue were established by the (applicable 

local governmental unit): 

City of Grand Rapids 

Petitioner's legal residence or principal office address is: 

2329 Timberbrook Dr SE, Grand Rapids, MI 49546 

This appeal involves issues relating to the (check all that are applicable): 

X 

the property or properties’ true cash and taxable values 

the property or properties’ taxable value only 

If the property or properties’ taxable value is at issue, is there a 

dispute as to the value of an addition orloss? ___ Yes __ No 

uniformity of the property or properties’ assessment 

the property or the properties’ exemption from ad valorem taxation 

under MCL 

The tax year(s) at issue are: 2025

Page 3

MTT Docket No. 

Page 3 of 4 

15. 

If more than the current tax year is being appealed, list the separate and specific 

facts upon which Petitioner relies to invoke the Tribunal’s authority over the prior 

tax year or years (attach additional page if necessary): 

N/A 

16. 

The values for the property identified above as established by Respondent's 

Board of Review are: 

Tax Year 

True Cash Value 

Assessed Value 

Taxable Value 

2025 

3,100,400 

1,550,200 

1,550,200 

17. 

Petitioner contends that the values for the property identified above are: 

Tax Year 

True Cash Value 

State Equalized Value 

Taxable Value 

2025 

2,000,000 

1,000,000 

1,000,000 

18. 

The values in dispute for the property identified above are: 

Tax Year 

True Cash Value 

State Equalized Value 

Taxable Value 

2025 

1,100,400 

550,200 

550,200 

19. 

Petitioner requests the following relief (attach additional page if necessary): 

Petitioner requests that the tribunal reduce the assessed and state equalized values 

from $1,550,200 to $1,000,000 and the taxable value from $1,550,200 to $1,000,000 

and order a refund with interest as provided by the Tax Tribunal Act. 

20. 

List the separate and specific facts upon which Petitioner relies to support the 

relief requested (attach additional page if necessary): 

Our initial review of the subject property indicates that the assessment exceeds 50% 

of the true cash value.

Page 4

MTT Docket No. 

Page 4 of 4 

Signature of Petitioner's Authorized Representative or, if none, Petitioner: 

/s/ Steve Johnson 

Printed Name of Petitioner's Authorized Representative or, if none, Petitioner: 

Steve Johnson 

Email Address: 

info@mitaxappeal.com 

Mailing Address: 

436 N. Center St., Northville, MI 48167 

Telephone Number: 248-392-4342 

Date: 

June 1,2025

Page 5

1

Becky Adler

From:

noreply@fiserv.com

Sent:

Sunday, June 1, 2025 11:09 PM

To:

Info

Subject:

Payment Confirmation

Thank you for your recent payment to Michigan Tax Tribunal. 

 

If you have quesƟons please contact the Michigan Tax Tribunal at 517-335-9760. 

 

Payment ApplicaƟon: Michigan Tax Tribunal Payment Status: Payment completed successfully. 

ConfirmaƟon Number: 25060124085549 

Payment Date: 06/01/2025 

-------------------- 

Billing Address: Steven Johnson 

 436 N. Center Street 

 Northville, MI 48167 

 2483924342 

-------------------- 

Card Type: MC 

Card Number: 

 

-------------------- 

Payment Amount: 600.00 USD 

Total Amount: 600.00 USD 

-------------------- 

 

DO NOT REPLY DIRECTLY TO THIS EMAIL.

Page 6

Payment Receipt 

Application: 

Merchant: 

Merchant City/State: 

Merchant Location Code: 

Payment Status: 

Result Message: 

Confirmation Number: 

Payment Date: 

Posting Date: 

Billing Information: 

Payment Amount: 

Card Type: 

Account #: 

Authorization Code: 

Method: 

Michigan Tax Tribunal 

- 8023112272 

Michigan Tax Tribunal 

Dimondale, MI 

00001 

Settled 

Payment completed and settled successfully. 

25060124085549

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ET_Notice_of_Docket_Number.2025-06-03_16-08-21.0000.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

Andrew Apartments LTD DIV Housing, 

Petitioner,

 MICHIGAN TAX TRIBUNAL

v

MTT Docket No.: 25-002250

City Of Grand Rapids, 

Respondent.

NOTICE OF DOCKET NUMBER

TAKE NOTICE that an Entire Tribunal petition has been filed and the above-noted 

docket number has been assigned to that petition. This docket number shall be noted 

on the petition and the petition shall be served within 45 days of the issuance of 

this Notice, as required by TTR 227 and MCL 205.735a, even if the petition was served 

when filed. A proof of service shall also be filed with the Tribunal within 45 days of the 

issuance of this Notice evidencing the service of the petition. 

If you submitted a proof of service with the petition, you must still serve the petition and 

file a second proof of service including the docket number, pursuant to this Notice. 

Failure to serve the petition and file a proof of service within 45 days of the issuance of 

the Notice may result in the dismissal of this case.

Under TTR 235(1), “[t]he respondent shall file an answer or responsive motion within 28 

days after the date of service of the petition with noted docket number.” Failure to do so 

will result in Respondent being placed in default.

The docket number also needs to be noted on all other documents submitted in this 

case. Further, the assignment of the docket number does not mean that the Tribunal 

has authority over the petition or that the petition complies with statutory requirements 

or the Tribunal’s rules.

By: __Tribunal Clerk________

Entered: June 3, 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

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

Andrew Apartments LTD DIV Housing, 

Petitioner,

 MICHIGAN TAX TRIBUNAL

v

MTT Docket No.: 25-002250

City Of Grand Rapids, 

Respondent.

NOTICE OF DOCKET NUMBER

TAKE NOTICE that an Entire Tribunal petition has been filed and the above-noted 

docket number has been assigned to that petition. This docket number shall be noted 

on the petition and the petition shall be served within 45 days of the issuance of 

this Notice, as required by TTR 227 and MCL 205.735a, even if the petition was served 

when filed. A proof of service shall also be filed with the Tribunal within 45 days of the 

issuance of this Notice evidencing the service of the petition. 

If you submitted a proof of service with the petition, you must still serve the petition and 

file a second proof of service including the docket number, pursuant to this Notice. 

Failure to serve the petition and file a proof of service within 45 days of the issuance of 

the Notice may result in the dismissal of this case.

Under TTR 235(1), “[t]he respondent shall file an answer or responsive motion within 28 

days after the date of service of the petition with noted docket number.” Failure to do so 

will result in Respondent being placed in default.

The docket number also needs to be noted on all other documents submitted in this 

case. Further, the assignment of the docket number does not mean that the Tribunal 

has authority over the petition or that the petition complies with statutory requirements 

or the Tribunal’s rules.

By: __Tribunal Clerk________

Entered: June 3, 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

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Page 1

poms, 

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON 

I. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

Andrew Apartments LTD DIV Housing 

i 

MICHIGAN TAX TRIBUNAL 

Petitioner(s) 

Vv 

MTT Docket No. 

City of Grand Rapids 

Respondent(s) 

ENTIRE TRIBUNAL PROPERTY TAX PETITION 

1. 

Property Parcel No: 41-18-11-100-039 

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

Form addressing all other parcels at issue.) 

2. 

The property identified above is _X 

real ___ personal. 

3. 

If more than one parcel of real property is under appeal, are the properties 

contiguous? ___ Yes ___ No. 

(If no, separate Petitions are required for each non- 

contiguous parcel.) 

4. 

Are all of the parcels of personal property located on a parcel of real property 

under appeal? ___ Yes _X 

No. 

(If no, separate Petitions are required for each 

parcel of personal property not located on a parcel of real property under 

appeal.) 

5. 

If parcels of personal property are under appeal, when were the personal 

property statements filed by parcel number (attach additional page if necessary): 

N/A 

6. 

The property identified above is classified as Commercial 

7. 

If the assessment or assessments at issue were protested, the protest was made 

to Respondent's 

March 

July 

December Board of Review. 

MICHIGAN TAX TRIBUNAL 

- 611 W. OTTAWA ST., LANSING, MI 48933 

- 517-335-9760 

PO BOX 30232, LANSING, MI 48909 

- Other Carriers: 2407 N. GRAND RIVER AVE., LANSING, MI 48906

Page 2

MTT Docket No. 

Page 2 of 4 

8. 

10. 

11. 

12. 

13. 

14. 

If a protest was required and no protest was made, list the separate and specific 

facts upon which Petitioner relies to invoke the Tribunal’s authority over the 

assessment or assessments at issue (attach additional page if necessary): 

N/A 

If the appeal was not submitted by the deadline for the filing of an appeal for the 

classification or classifications of the properties at issue (i.e., May 31 or July 31 

of the tax year involved), list the separate and specific facts upon which 

Petitioner relies to invoke the Tribunal’s authority over the assessment or 

assessments at issue (attach additional page if necessary): 

N/A 

The property or properties at issue are located in Kent 

County. The 

property or properties’ address is: 

3599 SE Camelot Dr., Grand Rapids, MI 49546 

The assessment or assessments at issue were established by the (applicable 

local governmental unit): 

City of Grand Rapids 

Petitioner's legal residence or principal office address is: 

2329 Timberbrook Dr SE, Grand Rapids, MI 49546 

This appeal involves issues relating to the (check all that are applicable): 

X 

the property or properties’ true cash and taxable values 

the property or properties’ taxable value only 

If the property or properties’ taxable value is at issue, is there a 

dispute as to the value of an addition orloss? ___ Yes __ No 

uniformity of the property or properties’ assessment 

the property or the properties’ exemption from ad valorem taxation 

under MCL 

The tax year(s) at issue are: 2025

Page 3

MTT Docket No. 

Page 3 of 4 

15. 

If more than the current tax year is being appealed, list the separate and specific 

facts upon which Petitioner relies to invoke the Tribunal’s authority over the prior 

tax year or years (attach additional page if necessary): 

N/A 

16. 

The values for the property identified above as established by Respondent's 

Board of Review are: 

Tax Year 

True Cash Value 

Assessed Value 

Taxable Value 

2025 

3,100,400 

1,550,200 

1,550,200 

17. 

Petitioner contends that the values for the property identified above are: 

Tax Year 

True Cash Value 

State Equalized Value 

Taxable Value 

2025 

2,000,000 

1,000,000 

1,000,000 

18. 

The values in dispute for the property identified above are: 

Tax Year 

True Cash Value 

State Equalized Value 

Taxable Value 

2025 

1,100,400 

550,200 

550,200 

19. 

Petitioner requests the following relief (attach additional page if necessary): 

Petitioner requests that the tribunal reduce the assessed and state equalized values 

from $1,550,200 to $1,000,000 and the taxable value from $1,550,200 to $1,000,000 

and order a refund with interest as provided by the Tax Tribunal Act. 

20. 

List the separate and specific facts upon which Petitioner relies to support the 

relief requested (attach additional page if necessary): 

Our initial review of the subject property indicates that the assessment exceeds 50% 

of the true cash value.

Page 4

MTT Docket No. 

Page 4 of 4 

Signature of Petitioner's Authorized Representative or, if none, Petitioner: 

/s/ Steve Johnson 

Printed Name of Petitioner's Authorized Representative or, if none, Petitioner: 

Steve Johnson 

Email Address: 

info@mitaxappeal.com 

Mailing Address: 

436 N. Center St., Northville, MI 48167 

Telephone Number: 248-392-4342 

Date: 

June 1,2025

Page 5

1

Becky Adler

From:

noreply@fiserv.com

Sent:

Sunday, June 1, 2025 11:09 PM

To:

Info

Subject:

Payment Confirmation

Thank you for your recent payment to Michigan Tax Tribunal. 

 

If you have quesƟons please contact the Michigan Tax Tribunal at 517-335-9760. 

 

Payment ApplicaƟon: Michigan Tax Tribunal Payment Status: Payment completed successfully. 

ConfirmaƟon Number: 25060124085549 

Payment Date: 06/01/2025 

-------------------- 

Billing Address: Steven Johnson 

 436 N. Center Street 

 Northville, MI 48167 

 2483924342 

-------------------- 

Card Type: MC 

Card Number: 

 

-------------------- 

Payment Amount: 600.00 USD 

Total Amount: 600.00 USD 

-------------------- 

 

DO NOT REPLY DIRECTLY TO THIS EMAIL.

Page 6

Payment Receipt 

Application: 

Merchant: 

Merchant City/State: 

Merchant Location Code: 

Payment Status: 

Result Message: 

Confirmation Number: 

Payment Date: 

Posting Date: 

Billing Information: 

Payment Amount: 

Card Type: 

Account #: 

Authorization Code: 

Method: 

Michigan Tax Tribunal 

- 8023112272 

Michigan Tax Tribunal 

Dimondale, MI 

00001 

Settled 

Payment completed and settled successfully. 

25060124085549

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.