Bh Jv Grand Rapids LLC Petitioner Vs. Township Of Byron 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 

BH JV Grand Rapids LLC, 

MICHIGAN TAX TRIBUNAL 

 

Petitioner, 

 

 

v 

 

MTT Docket No. 26-000973 

 

Byron Township, 

 

Presiding Judge 

Respondent. 

 

Patricia L. Halm 

 

ORDER GRANTING JOINT STIPULATION FOR ENTRY OF CONSENT JUDGMENT 

 

CONSENT JUDGMENT 

 

The Tribunal has considered the file in this case and the submitted Stipulation for Entry 

of Consent Judgment (Stipulation) and finds that the Stipulation meets all filing and 

statutory requirements.1 As such, the Tribunal shall enter the Stipulation. Therefore, 

 

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

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

indicated. 

 

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

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

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

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

 

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

 

1 See MCL 211.27a. 

2 See MCL 205.755.

Page 2

MTT Docket No. 26-000973 

Page 2 of 2 

 

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

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

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

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

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

after July 1, 2026, through December 31, 2026, at a rate of 7.85%. 

 

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

 

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

 

 

Entered: October 19, 2026 

 

 

 

By: /s/ Patricia L. Halm 

sb 

 

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

STATE OF MICHIGAN 

DEPARTMENT OF LICENSING & REGULATORY AFFAIRS 

MICHIGAN TAX TRIBUNAL 

BH JV Grand Rapids LLC, 

v 

Petitioner, 

MTT Docket No. 26-000973-TT 

Township of Byron, 

Respondent. 

STIPULATION FOR ENTRY OF CONSENT JUDGMENT 

The case is pending in the Entire Tribunal. 

2. 

The property is in Kent County. 

3. 

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

Review are: 

Year 

Parcel 

True Cash Value 

Assessed Value 

Taxable Value 

2026 

41-21-03-100-030 

$39,469,400 

$19,734,700 

$19,734,700 

4. 

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

purposes are: 

Year 

Parcel 

True Cash Value 

Assessed Value 

Taxable Value 

2026 

41-21-03-100-030 

$36,700,000 

$18,350,000 

$18,350,000 

5. 

This stipulation addresses only the tax year that was originally appealed, and tax years 

added through motions to amend. 

6. 

There shall be no interest paid on refunds (as applicable) if refunds are issued within 60 

days of entry of the consent judgment.

Page 2

MTT Docket No. 26-000973-TT 

Entire Tribunal Stipulation, Page 2 of 2 

7. 

Refund (as applicable) is to be made payable to “BH JV Grand Rapids LLC” and mailed 

to the attention of: 

BH JV Grand Rapids LLC 

c/o Sarah Belloli, Ryan, LLC 

101 W. Big Beaver Road, Suite 945 

Troy, M148084 

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

/s/ Sarah R. Belloli 

Sarah R. Belloli, Ryan, LLC 

Date: 10/01/2026 

Signature of Respondent’s authorized representative: 

Oerinilee 

HepteD 

Tenge Genter, Bin Township 

Date: 

JO 

Zz, / HOR &

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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: 26-000973

Is this case currently pending in the Small Claims Division? No

Party Filing Document 

Joint

Files

Document Type: Stip for Consent Judgment

Attachment File Name: BH JV Grand Rapids MI PT 2026 26-000973 Joint Stipulation Consent 

Judgment 2026-10-01 FULLY EXECUTED

Fee Information

Filing Fee: $ 50.00

Payment Information

Payment: $ 50.00

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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 AUGUST 2- 13, 2027 PREHEARING GENERAL CALL AND ORDER OF 

PROCEDURE

BH JV Grand Rapids LLC,

Petitioner,

v

 

 

Township Of Byron,

Respondent.

 MTT Docket No. 26-000973

Please be advised that 26-000973 has been placed on a two-week Prehearing General 

Call commencing August 02, 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. 26-000973

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 April 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 April 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 

April 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 

August 2, 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

Page 3

MTT Docket

Page 4

S

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Page 1

BYRON TOWNSHIP 

8085 BYRON CENTER AVENUE. BYRON CENTER MI 49315 

Phone: (616) 878-9066 

Fax (616) 878-3980 

Website: www.byrontownship.org 

August 7, 2026 

Chief Clerk 

Michigan Tax Tribunal 

PO Box 30232 

Lansing, MI U48909 

RE: MTT Docket 26-000973 

BH JV Grand Rapids LLC v. Byron Township 

Dear Clerk, 

Attached is Byron Township's Proof of Service for the Anser to the petition of the above 

referenced docket. 

Respectfully, 

NII, 

Jennifer Genter, MMAO, MCPPE 

Assessor 

Byron Township 

Supervisor Don Tillema- 616-878-1222 

Clerk Peggy Sattler-616-878-9104 

Treasurer Becky Beld- 616-878-3196 

Trustees Tom Hooker, Jay DeKleine, Marty Tilma, Scott Tubergen

Page 2

STATE OF MICHIGAN 

DEPARTMENT OF LICENSING & REGULATORY AFFAIRS 

MICHIGAN TAX TRIBUNAL 

BH JV GRAND RAPIDS LLC, 

MICHIGAN TAX TRIBUNAL 

Petitioner, 

v 

MTT Docket No. 

_ 26-000973 

BYRON TOWNSHIP 

: 

Respondent. 

PROOF OF SERVICE 

State of Michigan 

Ss 

County of Kent 

Jennifer Genter, being duly sworn, states that on the 7" day of August, 2026; she did serve a true 

copy of RESPONDENT'S Answer regarding the above referenced docket number upon 

the 

following parties as required by the Tribunal’s rules; 

Via USPS First-Class Mail: 

RYAN LLC 

C/O Sarah R. Belloli 

101 West Big Beaver, Suite 945 

Troy, Michigan 48084 

By placing copies of said documents in an envelope to the above parties representing Petitioner, 

with proper postage affixed thereto, and depositing said envelope in a receptacle with the 

United States mail. 

i 

4 Shostes 

senpffer Genter 

Subscribed and sworn to 

Before me this 7t" day of Au 

2026 

Mary M. Sattler 

MARY M SATTLER 

My Commission Expires 

April 9, 2030 

County of Kent 

Acting in the County of

Page 3

STATE OF MICHIGAN 

DEPARTMENT OF LICENSING & REGULATORY AFFAIRS 

MICHIGAN TAX TRIBUNAL 

BH JV GRAND RAPIDS LLC, 

MICHIGAN TAX TRIBUNAL 

Petitioner, 

\ 

MTT Docket No. _ 26-000973 

BYRON TOWNSHIP 

i 

Respondent. 

ENTIRE TRIBUNAL PROPERTY TAX ANSWER 

1. 

Admit. The property parcel number is 41-21-03-100-030 

2. 

Admit. The property identified is real property. 

3. 

N/A 

4. 

N/A 

5. 

N/A 

6. 

Admit. The property identified above is classified as 201 Commercial-Improved. 

7. 

Admit. No protest to the Board of Review was required. 

8. 

N/A 

9. 

N/A 

10. Admit. The property at issue is located in Kent County. The property’s address is: 6291 

11. 

12. 

VENTURE HILLS BLVD SW, BYRON CENTER, MI 49315 

Admit. The assessment was established by: Byron Township 

The Respondent can neither confirm nor deny Petitioner’s statement as to their legal 

address or principal office address.

Page 4

ENTIRE TRIBUNAL PROPERTY TAX ANSWER 

MTT DOCKET NO. 26-000973 

13. 

14. 

15. 

16. 

Admit. The matter involves issues relating to the property’s true cash value. 

Admit. The tax year at issue is: 2026 

N/A 

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

Board of Review are: 

STATE EQUALIZED 

TAX YEAR 

TRUE CASH VALUE 

VALUE 

TAXABLE VALUE 

2026 

$39,469,400 

$19,734,700 

$19,734,700 

17. 

18. 

19; 

20. 

Admitted that Petitioner asserts such contention; Denied that those are the corrected 

values and leaves Petitioner to its proofs. 

Admit that the values in dispute are calculated correctly. 

Respondent denies that Petitioner is entitled to the relief requested as the assessed, 

stated equalized, and taxable value are equitable and based upon the correct application 

of proper principals. 

A. Denied. Respondent leaves Petitioner to its proofs. 

B. Denied. Respondent leaves Petitioner to its proofs. 

Respectfully submitted, 

Byron Township 

Assessor 

By: 

Signature of 

ron 

Ba. s Authorized Represe 

2) 

Geter, MMAO, MCPPE 

Date 8/7/2026 

Address: Byron Township 

Assessor Office 

8085 Byron Center Ave. 

Byron Center, M1 49315 

PH: (616) 878-6005 

jgenter@byrontwpmi.gov

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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. 26-000973

Section 1: Respondent’s Contact Information

Filer Type: 

Local Unit of Government

Local Unit of Government

Township Of Byron (KENT)

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

Jennifer

M.I.

Last Name

Genter

Firm Name (if any)

Byron Township

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

8085 Byron Center Ave SW

City or Town

Byron Center

State

 Michigan

ZIP Code

49315

Telephone Number

6168786005

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

jgenter@byrontwpmi.gov

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

Respondent or Authorized Attorney/Representative’s Signature: 

Jennifer Genter

/s/

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Page 1

101 West Big Beaver, Suite 945 

Troy, Michigan 48084 

Tel. (313) 230-0104 

Fax (313) 230-0114 

RECEIVED 

JUL %5 2028 

July 13, 2026 

State of Michigan Treasurer 

Treasury Building, 430 West Allegan Street 

TAX TRIBUNAL 

Lansing, MI 48922 

MICHIGAN 

Re: BH JV GRAND RAPIDS LLC v Byron Township 

MTT Docket No.: 26-000973 

Dear Chief Clerk: 

Petitioner hereby serves all parties provided for in Michigan Tax Tribunal Rule 221 with its petition in 

this matter. Pursuant to the rule, the petition notes the docket number assigned by the Tribunal and is 

served within 45-days of the issuance of the notice of docket number. 

If you have any questions regarding the enclosed pleading, please do not hesitate to contact our office 

directly at (313) 230-0104. 

Respectfully, 

Sarah R. Belloli 

Ryan, LLC 

cc: 

State of Michigan Treasurer 

Byron Center Public Schools 

Kent County Equalization Director 

Kent County Clerk 

Byron Township Assessor 

Byron Township Clerk 

Enclosures

Page 2

STATE OF MICHIGAN 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MICHIGAN OFFICE OF ADMINISTRATIVE HEARINGS AND RULES 

MICHIGAN TAX TRIBUNAL 

BH JV GRAND RAPIDS LLC, 

MTT Docket No.: 26-000973 

Petitioner, 

v 

Byron Township, 

Respondent. 

Proof of Service 

Joan Kleiner, being duly sworn, deposes and says that on July 13, 2026, she served a copy of the Petition with noted 

docket number relative to the above-captioned matter upon the following parties as required by the Tribunal’s 

service rules: 

VIA CERTIFIED MAIL 

Byron Township Assessor: 

8085 Byron Center Ave SW, Byron Center, MI 49315 

Byron Township Clerk: 

8085 Byron Center Ave SW, Byron Center, MI 49315 

VIA FIRST-CLASS MAIL 

Kent County Equalization Director: 

Kent County Equalization Director, 300 Monroe Ave NW, Grand Rapids, MI 49503 

Kent County Clerk: 

Kent County Clerk, 360 Monroe Ave NW, Grand Rapids, MI 49503 

Byron Center Public Schools — School Board Secretary: 

Byron Center Public Schools, 8542 Byron Center Ave SW, Byron Center, MI 49315 

Treasurer of the State of Michigan: 

State of Michigan Treasurer, Treasury Building, 430 West Allegan Street, Lansing, MI 48922 

With proper postage affixed thereto. Proof of service submitted within 45 days after issuance of the notice of docket number as 

required by the Tribunal’s service rules. 

/s/ Joan Kleiner 

Joan Kleiner 

July 13, 2026

Page 3

101 West Big Beaver Road 

Suite 945 

Ryan )) 

Troy, Michigan 48084 

Michigan Tax Tribunal 

PO Box 30232 

Lansing, MI 48909 

R €Ceiveq 

JL 15 ggg 

LAR

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 

 

BH JV GRAND RAPIDS LLC, 

Petitioner(s) 

v 

Byron Township, 

Respondent(s) 

MICHIGAN TAX TRIBUNAL 

MTT Docket No. 

 

ENTIRE TRIBUNAL PROPERTY TAX PETITION 

 

1. Property Parcel No: 41-21-03-100-030 

2. The property identified above is ☑ 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 noncontiguous parcel.) 

N/A 

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

appeal? ☐ Yes ☐ No. (If no, separate Petitions are required for each parcel of personal property not 

located on a parcel of real property under appeal.) 

N/A 

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 201 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. 

No protest to the Board of Review was required. 

 

 

 

 

 

 

 

 

 

 

 

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. 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 

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 the Tribunal’s authority over the assessment or 

assessments at issue (attach additional page if necessary): 

N/A 

10. The property or properties at issue are located in Kent County. The property’s address is: 

6291 VENTURE HILLS BLVD SW, BYRON CENTER, MI 49315 

11. The assessment or assessments at issue were established by the (applicable local governmental unit): 

Byron Township 

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

367 South Gulph Road , King of Prussia , PA 19406 

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

☑ 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 ______ 

14. The tax year(s) at issue are: 2026

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 

State Equalized Value 

Taxable Value 

2026 

$39,469,400 

$19,734,700 

$19,734,700 

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

Tax Year 

True Cash Value 

State Equalized Value 

Taxable Value 

2026 

$29,500,000 

$14,750,000 

$14,750,000 

18. The values in dispute for the property identified above are: 

Tax Year 

True Cash Value 

State Equalized Value 

Taxable Value 

2026 

$9,969,400 

$4,984,700 

$4,984,700 

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

Petitioner respectfully requests that the Michigan Tax Tribunal enter an order: (a) reducing the 2026 

True Cash Value, State Equalized Value, and Taxable Value of the subject property to the values set 

forth in paragraph 17 above; (b) directing Respondent to refund to Petitioner all taxes paid in excess 

of those properly owed, plus statutory interest; and (c) granting such other and further relief as is just 

and equitable. 

20. List the separate and specific facts upon which Petitioner relies to support the relief requested (attach 

additional page if necessary): 

A. The equalized assessment thus imposed on the subject property is more than 50% of its true cash 

value in violation of the applicable statutory and constitutional limitations. 

B. The assessment is based on improper or inaccurate valuation methodology, including but not 

limited to the use of non-representative data, failure to account for relevant property characteristics, 

and/or application of incorrect assumptions. As a result, the

Page 4

MTT

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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 - Petitioner

MTT DOCKET NO. 

 

Section 1: Petitioner’s Contact Information

Filer type: 

Organization 

Local Unit of Government

First Name

M.I.

Last Name/Company Name

BH JV GRAND RAPIDS LLC

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

101 W. Big Beaver

Suite 945

City or Town

Troy

State

Michigan

ZIP Code

48048

Telephone Number

3132300104

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

sarah.belloli@ryan.com

 

 

Section 2: Attorney/Authorized Representative’s Contact Information

First Name

Sarah

M.I.

Last Name

Belloli

Firm Name (if any)

Ryan LLC

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

101 W. Big Beaver

Suite 945

City or Town

Troy

State

Michigan

ZIP Code

48048

Telephone Number

3132300104

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

sarah.belloli@ryan.com

 

Section 3: Issue 

Please designate one: 

Valuation 

 

Section 4: Subject Property Information 

How many parcels are you 

appealing?

1

Property Address (No., Street, City, ST, ZIP) [If multiple, list first property’s address]

6291 VENTURE HILLS BLVD SW

Byron Center

Page 2

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA 

DIRECTOR

Michigan

49315

Taxing Authority (City or Township)

Township Of Byron (KENT) 

County

Kent

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

(*If no, you must file separate appeals for each non-contiguous or non-adjoining parcel.)

N/A

 

 

Section 5: Check which of the following you are appealing (check all that apply) 

True Cash and Taxable Values

If “Other”, please explain:

 

 

Section 6: Valuation Information for Each Parcel under Appeal

Parcel Number:

41-21-03-100-030

Classification of Property: Real (check one)

Commercial (check one)

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

19734700

Current Taxable Value as established by the Board of Review:

19734700

What do you believe is the fair market value (also known as True Cash Value)?

29500000

Multiply the True Cash Value by 50% and enter here. This is your contention of Assessed Value (also known as State Equalized Value).

14750000

If you belive the Taxable Value differs from your contention of Assessed Value, enter your contention of Taxable Value.

Fee Information

The filing fee is based on the greater of State Equalized Value or Taxable Value in contention. If you are appealing more than one parcel, the parcel with the 

highest State Equalized Value or Taxable Value in contention will be used to determine your filing fee, plus $25.00 will be added for each additional parcel being 

appealed.

If the State Equalized Value or Taxable Value in contention is: Your filing fee is:

 

 $100,000.00 and under $250.00

 $100,000.01 to $500,000.00 $400.00

 $Over $500,000.00 $600.00

* Plus $25.00 for each additional parcel, not to exceed a total filing fee of $2,000.00.

Page 3

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA 

DIRECTOR

A fee of $250.00 is required for the filing of a Special Assessment Appeal.

A fee of $250.00 is required for the filing of an Equalization Tax Appeal.

A fee of $250.00 is required for the filing of a Non-Property Tax Appeal.

A fee of $150.00 is required for the filing of a Classification Tax Appeal

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

Petitioner or Attorney/Authorized Representative’s Signature: 

/s/ Sarah R. Belloli

Payment Information

Amount: 600

Success: True

Message: ""

Waiver Code:

Transaction Number: 26051285034268

Supporting Waiver Documents:

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

BH JV Grand Rapids LLC, 

Petitioner,

 MICHIGAN TAX TRIBUNAL

v

MTT Docket No.: 26-000973

Township Of Byron, 

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 24, 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

STATE OF MICHIGAN 

GRETCHEN WHITMER 

GOVERNOR 

DEPARTMENT OF LICENSING AND 

REGULATORY AFFAIRS 

LANSING 

MARLON I. BROWN, DPA 

DIRECTOR 

 

BH JV GRAND RAPIDS LLC, 

Petitioner(s) 

v 

Byron Township, 

Respondent(s) 

MICHIGAN TAX TRIBUNAL 

MTT Docket No. 

 

ENTIRE TRIBUNAL PROPERTY TAX PETITION 

 

1. Property Parcel No: 41-21-03-100-030 

2. The property identified above is ☑ 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 noncontiguous parcel.) 

N/A 

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

appeal? ☐ Yes ☐ No. (If no, separate Petitions are required for each parcel of personal property not 

located on a parcel of real property under appeal.) 

N/A 

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 201 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. 

No protest to the Board of Review was required. 

 

 

 

 

 

 

 

 

 

 

 

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. 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 

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 the Tribunal’s authority over the assessment or 

assessments at issue (attach additional page if necessary): 

N/A 

10. The property or properties at issue are located in Kent County. The property’s address is: 

6291 VENTURE HILLS BLVD SW, BYRON CENTER, MI 49315 

11. The assessment or assessments at issue were established by the (applicable local governmental unit): 

Byron Township 

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

367 South Gulph Road , King of Prussia , PA 19406 

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

☑ 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 ______ 

14. The tax year(s) at issue are: 2026

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 

State Equalized Value 

Taxable Value 

2026 

$39,469,400 

$19,734,700 

$19,734,700 

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

Tax Year 

True Cash Value 

State Equalized Value 

Taxable Value 

2026 

$29,500,000 

$14,750,000 

$14,750,000 

18. The values in dispute for the property identified above are: 

Tax Year 

True Cash Value 

State Equalized Value 

Taxable Value 

2026 

$9,969,400 

$4,984,700 

$4,984,700 

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

Petitioner respectfully requests that the Michigan Tax Tribunal enter an order: (a) reducing the 2026 

True Cash Value, State Equalized Value, and Taxable Value of the subject property to the values set 

forth in paragraph 17 above; (b) directing Respondent to refund to Petitioner all taxes paid in excess 

of those properly owed, plus statutory interest; and (c) granting such other and further relief as is just 

and equitable. 

20. List the separate and specific facts upon which Petitioner relies to support the relief requested (attach 

additional page if necessary): 

A. The equalized assessment thus imposed on the subject property is more than 50% of its true cash 

value in violation of the applicable statutory and constitutional limitations. 

B. The assessment is based on improper or inaccurate valuation methodology, including but not 

limited to the use of non-representative data, failure to account for relevant property characteristics, 

and/or application of incorrect assumptions. As a result, the

Page 4

MTT

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

Entire Tribunal Case Information Sheet - Petitioner

MTT DOCKET NO. 

 

Section 1: Petitioner’s Contact Information

Filer type: 

Organization 

Local Unit of Government

First Name

M.I.

Last Name/Company Name

BH JV GRAND RAPIDS LLC

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

101 W. Big Beaver

Suite 945

City or Town

Troy

State

Michigan

ZIP Code

48048

Telephone Number

3132300104

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

sarah.belloli@ryan.com

 

 

Section 2: Attorney/Authorized Representative’s Contact Information

First Name

Sarah

M.I.

Last Name

Belloli

Firm Name (if any)

Ryan LLC

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

101 W. Big Beaver

Suite 945

City or Town

Troy

State

Michigan

ZIP Code

48048

Telephone Number

3132300104

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

sarah.belloli@ryan.com

 

Section 3: Issue 

Please designate one: 

Valuation 

 

Section 4: Subject Property Information 

How many parcels are you 

appealing?

1

Property Address (No., Street, City, ST, ZIP) [If multiple, list first property’s address]

6291 VENTURE HILLS BLVD SW

Byron Center

Page 2

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA 

DIRECTOR

Michigan

49315

Taxing Authority (City or Township)

Township Of Byron (KENT) 

County

Kent

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

(*If no, you must file separate appeals for each non-contiguous or non-adjoining parcel.)

N/A

 

 

Section 5: Check which of the following you are appealing (check all that apply) 

True Cash and Taxable Values

If “Other”, please explain:

 

 

Section 6: Valuation Information for Each Parcel under Appeal

Parcel Number:

41-21-03-100-030

Classification of Property: Real (check one)

Commercial (check one)

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

19734700

Current Taxable Value as established by the Board of Review:

19734700

What do you believe is the fair market value (also known as True Cash Value)?

29500000

Multiply the True Cash Value by 50% and enter here. This is your contention of Assessed Value (also known as State Equalized Value).

14750000

If you belive the Taxable Value differs from your contention of Assessed Value, enter your contention of Taxable Value.

Fee Information

The filing fee is based on the greater of State Equalized Value or Taxable Value in contention. If you are appealing more than one parcel, the parcel with the 

highest State Equalized Value or Taxable Value in contention will be used to determine your filing fee, plus $25.00 will be added for each additional parcel being 

appealed.

If the State Equalized Value or Taxable Value in contention is: Your filing fee is:

 

 $100,000.00 and under $250.00

 $100,000.01 to $500,000.00 $400.00

 $Over $500,000.00 $600.00

* Plus $25.00 for each additional parcel, not to exceed a total filing fee of $2,000.00.

Page 3

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA 

DIRECTOR

A fee of $250.00 is required for the filing of a Special Assessment Appeal.

A fee of $250.00 is required for the filing of an Equalization Tax Appeal.

A fee of $250.00 is required for the filing of a Non-Property Tax Appeal.

A fee of $150.00 is required for the filing of a Classification Tax Appeal

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

Petitioner or Attorney/Authorized Representative’s Signature: 

/s/ Sarah R. Belloli

Payment Information

Amount: 600

Success: True

Message: ""

Waiver Code:

Transaction Number: 26051285034268

Supporting Waiver Documents:

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.