Coho Drive Mfd LLC, Petitioner Vs. Township Of East Bay, Respondent

Page 1

STATE OF MICHIGAN 

DEPARTMENT OF LICENSING & REGULATORY AFFAIRS 

MICHIGAN TAX TRIBUNAL 

Coho Drive MFD LLC, 

Docket No. 26-000687 

Petitioner, 

v. 

Township of East Bay, 

Respondent. 

Steve Johnson 

Scott Knowlton 

Michigan Tax Appeal Services 

Coho Drive MFD LLC 

Representative for Petitioner 

1435 Fulton St., Ste. C 

436 N. Center Street 

Grand Haven, MI 49417 

Northville, MI 48167 

616-607-2532 

(248)-392-4342 

scott@westwind.build 

info@mitaxappeal.com 

Petitioner’s Substitution of Authorized Representative 

Michigan Tax Appeal Services (MTAS) will substitute in place of Scott Knowiton of 

Coho Drive MFD LLC as the Representative for the Petitioner, 

</ Steve Johnson, 

= 

2 &— 

Steve Johnson 

Scotf Knowlton 

Dated: October 8, 2026 

Dated: 

Proof of Service

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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: 26-000687

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

Party Filing Document 

Petitioner

Files

Document Type: Appearance

Attachment File Name: MI Tax Appeal Motion_Coho Drive

Fee Information

Filing Fee: $ 0.00

Payment Information

Payment: $ 0.00

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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 JULY 1- 15, 2027 PREHEARING GENERAL CALL AND ORDER OF 

PROCEDURE

Coho Drive MFD LLC,

Petitioner,

v

 

 

Township Of East Bay,

Respondent.

 MTT Docket No. 26-000687

Please be advised that 26-000687 has been placed on a two-week Prehearing General 

Call commencing July 01, 2027. Unless ordered otherwise, parties will be notified at 

least 28 days before they are scheduled to appear. Scheduling will not necessarily 

occur in the order in which the cases are listed below.

Parties are required to submit a valuation disclosure or written notification that no 

valuation disclosure is required by the dates indicated herein. A “valuation disclosure” 

is defined as documentary or other tangible evidence in a property tax proceeding that a 

party relies upon in support of the party’s contention as to the true cash value of the 

subject property or any portion thereof and contains the party’s value conclusion and 

data, valuation methodology, analysis or reasoning. See TTR 203 and TTR 241.

Users who file documents with the Tribunal are advised that filed documents are 

public records and will appear for public viewing on the Tribunal’s Tax Docket 

Lookup. If a user wishes to file a document for consideration by the Tribunal and 

prevent its publication on the Tax Docket Lookup, the user MUST file a Motion for 

Protective Order under MCR 2.302(C)(8). If a Protective Order is issued, documents 

covered by the order will not be published. Documents filed prior to the issuance of a 

Protective Order will be published.

In accordance with MCR 1.109(D)(9) and TTR 209, the responsibility for excluding or 

redacting personal identifying information (PII) from all documents filed with or offered to 

the Tribunal rests solely with the parties and their attorneys. The Tribunal is not 

responsible for or required to review, redact, or screen documents at the time of filing 

for PII whether filed electronically or on paper. A party, representative, or interested 

person (i.e. third party not part of an appeal) may request that the Tribunal redact PII 

contained in a previously filed document by submitting a Request for Redactions. The 

Request for Redactions form is available on the Entire Tribunal and Small Claims pages 

of the Tribunal’s website. 

Please refer to the Tribunal’s FAQs and Glossary of Terms pages on the Tribunal’s 

website for more information.

Page 2

MTT Docket No. 26-000687

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 March 4, 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 March 4, 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 

March 4, 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 

July 1, 2027, which means all discovery has been requested, all Motions to Compel 

have been filed, and all requested or ordered discovery has been exchanged by that 

date. “Post-Valuation Disclosure” discovery is

Page 3

MTT

Page 4

STATE

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Page 1

STATE OF MICHIGAN 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MICHIGAN TAX TRIBUNAL 

 

COHO DRIVE MFD LLC, 

 

 

 

Petitioner, 

 

 

 

MTT Docket No. 26-000687 

 

V 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

EAST BAY CHARTER TOWNSHIP, 

 

 

 

Respondent. 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Scott Knowlton 

 

 

 

 

Robert E. Thall (P46421) 

Representative for Petitioner 

 

 

Bauckham, Thall, Seeber 

COHO DRIVE MFD, LLC 

 

 

 

Kaufman & Koches, P.C. 

1435 Fulton St., Ste. C 

 

 

 

Attorney for Respondent 

Grand Haven, MI 49417 

 

 

 

470 W. Centre Ave., Suite A 

616-607-2532 

 

 

 

 

Portage, MI 49024-5362 

scott@westwind.build 

 

 

 

269-382-4500 

 

 

 

 

 

 

 

thall@michigantownshiplaw.com 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

PROOF OF SERVICE 

 

 

Sandra Bosse states that on June 29, 2026, she served a copy of an Appearance, Answer to 

Petition with Affirmative Defenses and Proof of Service in this matter by first-class mail, postage 

fully prepaid, upon all counsel of record at the addresses as listed above. 

 

 

 

 

 

 

 

 

 

 

/s/ Sandra Bosse 

 

 

 

 

 

 

 

 

 

 

Sandra Bosse

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Page 1

STATE OF MICHIGAN 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MICHIGAN TAX TRIBUNAL 

 

COHO DRIVE MFD LLC, 

 

 

 

Petitioner, 

 

 

 

MTT Docket No. 26-000687 

 

V 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

EAST BAY CHARTER TOWNSHIP, 

 

 

 

Respondent. 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Scott Knowlton 

 

 

 

 

Robert E. Thall (P46421) 

Representative for Petitioner 

 

 

Bauckham, Thall, Seeber 

COHO DRIVE MFD, LLC 

 

 

 

Kaufman & Koches, P.C. 

1435 Fulton St., Ste. C 

 

 

 

Attorney for Respondent 

Grand Haven, MI 49417 

 

 

 

470 W. Centre Ave., Suite A 

616-607-2532 

 

 

 

 

Portage, MI 49024-5362 

scott@westwind.build 

 

 

 

269-382-4500 

 

 

 

 

 

 

 

thall@michigantownshiplaw.com 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

APPEARANCE 

 

 

The law firm of Bauckham, Thall, Seeber, Kaufman & Koches, P.C., enters this appearance 

for and on behalf of Respondent, East Bay Charter Township, in this matter. 

Respectfully submitted, 

 

BAUCKHAM, THALL, SEEBER, KAUFMAN, & 

KOCHES, P.C. 

 

Date: June 29, 2026 

 

 

 

 

 

 

By: 

/s/ Robert E. Thall 

 

 

 

 

 

 

Robert E. Thall (P46421) 

 

 

 

 

 

 

 

Attorney for Respondent

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Page 1

STATE OF MICHIGAN 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MICHIGAN TAX TRIBUNAL 

 

COHO DRIVE MFD LLC, 

 

 

 

Petitioner, 

 

 

 

MTT Docket No. 26-000687 

 

V 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

EAST BAY CHARTER TOWNSHIP, 

 

 

 

Respondent. 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Scott Knowlton 

 

 

 

 

Robert E. Thall (P46421) 

Representative for Petitioner 

 

 

Bauckham, Thall, Seeber 

COHO DRIVE MFD, LLC 

 

 

 

Kaufman & Koches, P.C. 

1435 Fulton St., Ste. C 

 

 

 

Attorney for Respondent 

Grand Haven, MI 49417 

 

 

 

470 W. Centre Ave., Suite A 

616-607-2532 

 

 

 

 

Portage, MI 49024-5362 

scott@westwind.build 

 

 

 

269-382-4500 

 

 

 

 

 

 

 

thall@michigantownshiplaw.com 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

ANSWER TO PETITION WITH AFFIRMATIVE DEFENSES 

 

Respondent, East Bay Charter Township, states the following in response to the 

respective paragraphs of the Petition filed in this matter: 

1. 

In answer to paragraph 1 of the Petition, Respondent admits the allegation therein. 

2. 

In answer to paragraph 2 of the Petition, Respondent admits the allegation therein. 

3. 

In answer to paragraph 3 of the Petition, one only parcel is under appeal. 

4. 

In answer to paragraph 4 of the Petition, the parcel under appeal is real. 

5. 

In answer to paragraph 5 of the Petition, no response is required. 

6. 

In answer to paragraph 6 of the Petition, Respondent admits the allegation therein. 

 

7. 

In answer to paragraph 7 of the Petition, Respondent admits the allegation therein. 

 

8. 

In answer to paragraph 8 of the Petition, no response is required.

Page 2

9. 

In answer to paragraph 9 of the Petition, no response is required. 

 

10. 

In answer to paragraph 10 of the Petition, Respondent admits the allegations 

therein. 

 

11. 

In answer to paragraph 11 of the Petition, Respondent admits the allegation 

therein. 

 

12. 

In answer to paragraph 12 of the Petition, Respondent admits the allegation 

therein. 

 

13. 

In answer to paragraph 13 of the Petition, Respondent admits that the Petitioner 

has raised the issues identified therein. 

 

14. 

In answer to paragraph 14 of the Petition, Respondent admits the allegation 

therein. 

 

15. 

In answer to paragraph 15 of the Petition, no response is required. 

 

16. 

In answer to paragraph 16 of the Petition, Respondent admits the allegations 

therein. 

 

17. 

In answer to paragraph 17 of the Petition and, Respondent denies the Petitioners 

values for the property as untrue. 

 

18. 

In answer to paragraph 18 of the Petition, Respondent admits the values in 

dispute. 

 

19. 

Paragraph 19 of the Petition does not require an answer as it is the Petitioner’s 

prayer for relief. 

 

20. 

In answer to paragraph 20 of the Petition, Respondent lacks knowledge or 

information to form a belief about the truth of the matters asserted, except Respondent denies as 

untrue assertions as to the value of the property.

Page 3

WHEREFORE, Respondent respectfully request that the Tribunal enter an Order denying 

the relief requested by Petitioner and uphold and affirm the valuations as established by the 

Respondent and require Petitioner to pay Respondent’s costs and attorney fees. 

AFFIRMATIVE DEFENSES 

 

Please take notice that Respondent may rely on one or more of the following affirmative 

defenses: 

1. 

Petitioner has failed to state a claim upon which relief may be granted. 

2. 

The Tribunal lacks jurisdiction over Petitioner and/or the subject property. 

3. 

The service of process was insufficient. 

4. 

The subject property is under assessed and/or the taxable value and/or state equalized 

value of the subject property is too low, and should therefore be appropriately increased to 

comply with the mandate of the applicable provisions of law. 

5. 

Respondent reserves the right to file such additional affirmative defenses as may become 

apparent pursuant to discovery procedures during the pendency of this matter. 

WHEREFORE Respondent requests that the Tribunal enter a determination of no cause 

in its favor, and such other and further relief as is appropriate including costs and attorney fees. 

Respectfully submitted, 

 

BAUCKHAM, SPARKS, THALL, 

SEEBER & KAUFMAN, P.C. 

Date: June 29, 2026 

 

By: /s/ Robert E. Thall 

 

 

 

 

Robert E. Thall 

 

 

Attorney for Respondent

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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: 26-000687

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

Party Filing Document 

Respondent

Files

Document Type: Amended Answer

Attachment File Name: Answer

Document Type: Appearance

Attachment File Name: Appearance coho

Document Type: Proof of Service: Misc Documents

Attachment File Name: POS App & Ans coho

Fee Information

Filing Fee: $ 0.00

Payment Information

Payment: $ 0.00

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Page 1

RECEIVED 

COHO DRIVE MFD, LLC 

JUN 04 207% 

MICHIGAN TAX TRIBUNAL 

June 2, 2026 

Via Overnight Mail 

Department of Licensing and Regulatory Affairs 

Michigan Tax Tribunal 

PO Box 30232 

Lansing, MI 48909 

Re: 

MTT Docket No. 26-000687 

To whom it may concern, 

Enclosed please find proof of service filed by Coho Drive MFD, LLC in connection 

with the above referenced docket number. 

If needed, please don’t hesitate to reach out to me at scott@westwind.build. Thank 

you for your time and attention to this matter. 

Sincerely, 

Scott M. Knowlton 

SMK/tjo 

Enclosure

Page 2

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

Coho Drive MFD, LLC 

Petitioner(s) 

MICHIGAN TAX TRIBUNAL 

MTT Docket No. 26-000687 

\' 

Township of East Bay 

Respondent(s) 

PROOF OF SERVICE FOR PROPERTY TAX PETITION 

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

Scott M. Knowlton 

states that on 0/2/2026 

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): 

Ryan Porte, MAAO, Director of Assessing, East Bay Township Assessing Department 

1965 N Three Mile Road, Traverse City, Ml 49696 

2. 

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

Beth Friend, Supervisor, East Bay Township 

1965 N Three Mile Road, Traverse City, MI 49696 

3. 

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

James D. Baker, Director, Grand Traverse County Equalization Department 

400 Boardman Ave, Traverse City, MI 49684 

4. 

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

Bonnie Scheele, County Clerk, Grand Traverse County 

400 Boardman Ave., Ste. 101 Traverse City, MI 49684 

5. 

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

Josey Ballenger, Secretary, Traverse City Area Public Schools (TCAPS) Board of Education 

2075 Cass Road, Traverse City, MI 49684 

6. 

State Treasurer (via first class mail): 

Michigan Department of Treasury, State Treasurer 

430 W. Allegan

Page 3

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Page 1

ASTIN, 

= 

| a 

J 

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

Coho Drive MFD, LLC 

, 

MICHIGAN TAX TRIBUNAL 

Petitioner(s) 

Vv 

MTT Docket No. 26-000687 

Township of East Bay 

. 

Respondent(s) 

PROOF OF SERVICE FOR PROPERTY TAX PETITION 

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

Scott M. Knowlton 

states that on 0/2/2026 

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): 

Ryan Porte, MAAO, Director of Assessing, East Bay Township Assessing Department 

1965 N Three Mile Road, Traverse City, MI 49696 

2. 

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

Beth Friend, Supervisor, East Bay Township 

1965 N Three Mile Road, Traverse City, Ml 49696 

3. 

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

James D. Baker, Director, Grand Traverse County Equalization Department 

400 Boardman Ave, Traverse City, MI 49684 

4. 

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

Bonnie Scheele, County Clerk, Grand Traverse County 

400 Boardman Ave., 

Ste. 101 Traverse City, MI 49684 

5. 

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

Josey Ballenger, Secretary, Traverse City Area Public Schools (TCAPS) Board of Education 

2075 Cass Road, Traverse City, Ml 49684 

6. 

State Treasurer (via first class mail): 

Michigan Department of Treasury, State Treasurer 

430 W. Allegan

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Page 1

1 of 1

Docket #: 26-000687

Party Filing Document

Party Filing Document: 

 Petitioner

 Petitioner

 

 

If 'other', Identify: 

File

Document Type: 

 

 

fuFile:

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Page 1

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

Coho Drive MFD LLC 

, 

MICHIGAN TAX TRIBUNAL 

Petitioner(s) 

v 

MTT Docket No. 

East Bay Charter Township 

Respondent(s) 

ENTIRE TRIBUNAL PROPERTY TAX PETITION 

Ts 

Property Parcel No: 03-218-014-10 

(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 ___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

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 Grand Traverse 

County. The 

property or properties’ address is: 

3172 Coho Dr, Traverse City, MI 49686 

11. 

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

local governmental unit): 

East Bay Charter Township 

12. 

Petitioner's legal residence or principal office address is: 

1435 Fulton Ave, FL 2, Grand Haven, MI 49417-1518 

13. 

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

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 

2026 

5,514,800 

2,757,400 

2,757,400 

17. 

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

Tax Year 

True Cash Value 

State Equalized Value 

Taxable Value 

2026 

3,415,000 

1,708,000 

1,708,000 

18. 

The values in dispute for the property identified above are: 

Tax Year 

True Cash Value 

State Equalized Value 

Taxable Value 

2026 

2,099,800 

1,049,400 

1,049,400 

19. 

Petitioner requests the following relief (attach additional page 

if necessary): 

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

from $2,757,400 to $1,708,000 and the taxable value from $2,757,400 to $1,708,000

Page 4

MTT Docket No. 

Page 4 of 4 

Signatu 

itioner's 

Authorized Representative or, if none, Petitioner: 

~ 

ce < 

Bled 

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

Scott Knowlton 

Email Address: 

scott@westwind.build 

Mailing Address: 

1435 Fulton St, Ste C 

Grand Haven, MI 49417 

Telephone Number: 616.607.2532 

Date: 

Ap! 

(lo) RoR(s

Page 5

Coho Drive MFD, LLC 

Parcel Number 03-218-014-10 

East Bay Township Real Property Tax 

April 2026 

 

 

This report has been assembled to refute the taxable value assessed by East Bay Township 

and to respecƞully request that it be reassessed based on the arguments outlined below. 

 

The Cost Approach and its Reliance on an Economic CondiƟon Factor (ECF) is Unreliable 

The Cost Approach uses Marshall & SwiŌ cost manuals which gather data from across the 

country and produce costs which are much higher than one would reasonably expect. 

Furthermore, using an Economic CondiƟon Factor (ECF) to adjust these naƟonal costs to a 

local market can oŌenƟmes be erraƟc and inaccurate. 

 

Developing a reliable ECF depends heavily on having sufficient comparable property

Page 6

s

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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

Coho Drive MFD LLC, 

Petitioner,

 MICHIGAN TAX TRIBUNAL

v

MTT Docket No.: 26-000687

Township Of East Bay, 

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: April 21, 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

Scott Knowlton

Coho Drive MFD LLC

1435 Fulton Street Ste C

Grand Haven , MI 49417

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 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

Coho Drive MFD LLC 

, 

MICHIGAN TAX TRIBUNAL 

Petitioner(s) 

v 

MTT Docket No. 

East Bay Charter Township 

Respondent(s) 

ENTIRE TRIBUNAL PROPERTY TAX PETITION 

Ts 

Property Parcel No: 03-218-014-10 

(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 ___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

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 Grand Traverse 

County. The 

property or properties’ address is: 

3172 Coho Dr, Traverse City, MI 49686 

11. 

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

local governmental unit): 

East Bay Charter Township 

12. 

Petitioner's legal residence or principal office address is: 

1435 Fulton Ave, FL 2, Grand Haven, MI 49417-1518 

13. 

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

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 

2026 

5,514,800 

2,757,400 

2,757,400 

17. 

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

Tax Year 

True Cash Value 

State Equalized Value 

Taxable Value 

2026 

3,415,000 

1,708,000 

1,708,000 

18. 

The values in dispute for the property identified above are: 

Tax Year 

True Cash Value 

State Equalized Value 

Taxable Value 

2026 

2,099,800 

1,049,400 

1,049,400 

19. 

Petitioner requests the following relief (attach additional page 

if necessary): 

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

from $2,757,400 to $1,708,000 and the taxable value from $2,757,400 to $1,708,000

Page 4

MTT Docket No. 

Page 4 of 4 

Signatu 

itioner's 

Authorized Representative or, if none, Petitioner: 

~ 

ce < 

Bled 

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

Scott Knowlton 

Email Address: 

scott@westwind.build 

Mailing Address: 

1435 Fulton St, Ste C 

Grand Haven, MI 49417 

Telephone Number: 616.607.2532 

Date: 

Ap! 

(lo) RoR(s

Page 5

Coho Drive MFD, LLC 

Parcel Number 03-218-014-10 

East Bay Township Real Property Tax 

April 2026 

 

 

This report has been assembled to refute the taxable value assessed by East Bay Township 

and to respecƞully request that it be reassessed based on the arguments outlined below. 

 

The Cost Approach and its Reliance on an Economic CondiƟon Factor (ECF) is Unreliable 

The Cost Approach uses Marshall & SwiŌ cost manuals which gather data from across the 

country and produce costs which are much higher than one would reasonably expect. 

Furthermore, using an Economic CondiƟon Factor (ECF) to adjust these naƟonal costs to a 

local market can oŌenƟmes be erraƟc and inaccurate. 

 

Developing a reliable ECF depends heavily on having sufficient comparable property

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.