David C Prinsen Petitioner V City Of Grand Rapids 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

David C Prinsen,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 26-002499

City Of Grand Rapids,

Respondent.

NOTICE OF FILING

TAKE NOTICE that a Small Claims answer has been filed and the electronic copy of the 

answer can be reviewed by utilizing the Docket Lookup on the Tribunal’s website. 

Unless Respondent was defaulted, this case is ready to be scheduled for a Small 

Claims hearing and will be scheduled in the normal course of scheduling. You will 

receive a Notice of Hearing from the Tribunal by e-mail if you have identified an email 

address in the petition or other documentation. The Notice of Hearing will inform you of 

the date, time, and location of your hearing (note that your hearing will likely be 

conducted by telephone). Please read the Notice of Hearing as it includes important 

information.

EVIDENCE: Parties are required to submit all evidence to the Tribunal and send a copy 

to the opposing party at least 21 days before the hearing date even if the documents 

had been submitted to the local Board of Review or the Michigan Department of 

Treasury. If the documents are not timely submitted to the Tribunal and served on the 

opposing party, the documents may be excluded. Documents may be filed with the 

Tribunal by mail or through the Tribunal’s e-filing system. Documents may be sent to the 

opposing party by mail or by e-mail, if the parties agree to service by e-mail.

Alternate Dispute Resolution Options

INFORMAL SETTLEMENT CONFERENCE: Parties have the option of handling this 

case through an informal settlement conference. An informal settlement conference 

is a meeting between the parties and/or their representatives to discuss the issues in a 

case in an effort to settle the case. This process may be an alternative to a hearing with 

a judge and may result in the parties’ filing a Joint Stipulation for Entry of Consent 

Judgment. Visit the Tribunal’s ADR webpage for more information.

NOTE: The parties may not request an informal settlement conference to discuss an 

appeal of a principal residence exemption that was denied by either the Michigan 

Department of Treasury or a County. Also, state taxes levied by the Michigan 

Department of Treasury, such as income taxes, are not subject to the informal 

settlement conference process.

Page 2

MTT Docket No. 26-002499

Page 2 of 4

MEDIATION: Parties have the option of handling this case through mediation. 

Mediation is a voluntary process where a mediator facilitates communication between 

the parties, assists in identifying issues, and helps explore solutions to promote a 

mutually acceptable settlement. This process may be an alternative to a hearing with a 

judge and may result in the parties’ filing a Joint Stipulation for Entry of Consent 

Judgment. Visit the Tribunal’s ADR webpage for more information.

If you have any questions, please contact the Tribunal by phone at (517) 335-9760 or 

email taxtrib@michigan.gov.

By: Tribunal Clerk

Entered: 

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

David C Prinsen

4999 Burton St SE

Grand Rapids , MI 49546

Page 4

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA

DIRECTOR

MICHIGAN TAX TRIBUNAL · 611 W. OTTAWA ST., LANSING, MI 48933 · 517-335-9760

PO BOX 30232, LANSING, MI 48909 · Other Carriers: 2407 N. GRAND RIVER AVE., LANSING, MI 48906

David C Prinsen,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 26-002499

City Of Grand Rapids,

Respondent.

NOTICE OF FILING

TAKE NOTICE that a Small Claims answer has been filed and the electronic copy of the 

answer can be reviewed by utilizing the Docket Lookup on the Tribunal’s website. 

Unless Respondent was defaulted, this case is ready to be scheduled for a Small 

Claims hearing and will be scheduled in the normal course of scheduling. You will 

receive a Notice of Hearing from the Tribunal by e-mail if you have identified an email 

address in the petition or other documentation. The Notice of Hearing will inform you of 

the date, time, and location of your hearing (note that your hearing will likely be 

conducted by telephone). Please read the Notice of Hearing as it includes important 

information.

EVIDENCE: Parties are required to submit all evidence to the Tribunal and send a copy 

to the opposing party at least 21 days before the hearing date even if the documents 

had been submitted to the local Board of Review or the Michigan Department of 

Treasury. If the documents are not timely submitted to the Tribunal and served on the 

opposing party, the documents may be excluded. Documents may be filed with the 

Tribunal by mail or through the Tribunal’s e-filing system. Documents may be sent to the 

opposing party by mail or by e-mail, if the parties agree to service by e-mail.

Alternate Dispute Resolution Options

INFORMAL SETTLEMENT CONFERENCE: Parties have the option of handling this 

case through an informal settlement conference. An informal settlement conference 

is a meeting between the parties and/or their representatives to discuss the issues in a 

case in an effort to settle the case. This process may be an alternative to a hearing with 

a judge and may result in the parties’ filing a Joint Stipulation for Entry of Consent 

Judgment. Visit the Tribunal’s ADR webpage for more information.

NOTE: The parties may not request an informal settlement conference to

Page 5

MTT

Page 6

STA

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

RECEIVED 

JUL £5 2996 

MICHIGAN Tax 

CITY OF GRAND RAPIDS 

TRIBAL 

CITY 

ASSESSOR 

July 9, 2026 

Michigan Tax Tribunal 

PO Box 30232 

Lansing, MI 48909 

Dear Honorable Tribunal Member: 

Enclosed is Respondent's Answer for Docket Number 26-002499 A copy has 

been mailed to the Petitioner, along with a copy of the record card, Notice of 

Assessment and March Board of Review decision letter. 

Please feel free to contact me if you have questions related to this matter. 

Sincerely, 

JAP 

Lindsey Post 

Acting City Assessor 

Enclosures

Page 2

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON |. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

PROPERTY TAX APPEAL ANSWER FORM 

VALUATION / UNCAPPING 

MTT DOCKET NO, 26-002499 

Section 1: Respondent’s Contact Information 

Unit of Government 

City of Grand Rapids 

Mailing Address {No., Street, P.O. Box or Rural Route): 

300 Monroe Ave NW 

City or Town: 

State: 

ZIP Code: 

Grand Rapids 

Mi 

49503 

Telephone Number: 616-456-3081 

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

assessorgr@grcity.us 

Section 2: Respondent’s Attorney/Authorized Representative’s Contact Information 

I. 

First Name: 

ML: 

Last Name: 

Lindsey 

Post 

Firm Name (if any): 

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

300 Monroe Ave NW 

City or Town: 

State: 

ZIP Code: 

Grand Rapids 

Mi 

49503 

Telephone Number: 6 1 6-456-308 1 

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

assessorgr@greity.us 

Section 3: Subject Property Information 

Are the parcels listed by Petitioner contiguous or adjoining? 

if no, list all parcels that are adjoining in separate groupings. Attacha 

separate sheet if necessary. 

a Yes 

[I 

No 

Not Applicable 

Does the subject property have a Principal Residence Exemption of 50% or more for all tax years at issue? 

1 ves 

No

Page 3

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

DIRECTOR 

LANSING 

Section 4: Explain Your Answer to this Appeal 

Assessed value does not exceed 50% of true cash value 

Section 5: Jurisdictional Issues 

IF PETITIONER IS APPEALING THE TRUE CASH AND/OR TAXABLE VALUES 

Did Petitioner protest the assessment at a Board of Review (BOR)? 

Yes 

[mn No 

If yes, check which BOR Petitioner attended: 

March 

0 July 

0 December 

If the July or December BOR revised the assessment(s) at issue, did it have authority? [i] Yes 

|] No 

If yes, cite the Board's authority. 

Was the assessment at issue established as the result of a clerical error or mutual mistake of fact? 

[ ] Yes 

J No 

if yes, explain 

Is Petitioner appealing from a State Tax Commission Order? 

[I Yes 

No 

If so, what is the Issue date? 

IF PETITIONER IS APPEALING THE UNCAPPING OF TAXABLE VALUE 

When was the Notice of Uncapping, if applicable, issued? 

Under what statutory section was the Taxable Value uncapped? 

Section 6: Valuation Information use the multipte parce! form for additional, contiguous parcels. 

P: 

| Number: 

aroslfumier 41-14-30-233-011 

Classification of Property: 

Real 

Personal [] (check one) 

Agricultural (1 

Commercial [1 

Industrial [] 

Residential 

Timber-Cutover [J 

~~ Developmental} 

Utility TJ {check one} 

Assessed Value {also known as State Equalized Value) established 

| Taxable Value established by the Board of Review:

Page 4

2026 MARCH BOARD OF REVIEW DECISION 

From 

City of Grand Rapids 

Office of City Assessor 

300 Monroe Ave NW 

Grand Rapids, MI 49503 

March 27, 2026 

PRINSEN DAVID TOREY 

4999 BURTON ST SE 

GRAND RAPIDS MI 49546 

NAME AND ADDRESS OF OWNER OR PERSON NAMED ON ASSESSMENT ROLL: 

PROPERTY IDENTIFICATION: (Parcel Code required. Property address 

and legal description optional.) 

41-14-30-233-011 

645 

PARKWOOD ST 

NE 

The Board of Review has reviewed the 2026 assessment roll prepared by the City Assesssor. They have also considered appeals of the 

assessed values, taxable values, property classifications and transfer decisions made at the Assessor's Review. 

The Board has completed their review of parcel number 

: 

41-14-30-233-011 

The Board made the following determination: 

DECREASED 

PETITION #: M_055 

2026 

ORIGINAL ASSESSED VALUE 

189,600 

2026 "BOARD OF REVIEW" ASSESSED VALUE 

187,500 

(If the above amounts are the same, no revisions have occurred) 

2026 ORIGINAL TAXABLE VALUE 

189,600 

2026 "BOARD OF REVIEW" TAXABLE VALUE 

187,500 

(If the above amounts are the same, no revisions have occurred) 

[THIS PROPERTY IS CLASSIFIED AS: 

401 

(RESIDENTIAL-IMPROVED) 

If you disagree with the decision of the Board of Review regarding assessed or taxable value, further appeal may be made to the Michigan 

Tax Tribunal by May 31, 2026 for Commercial Real, Industrial Real, Developmental Real, Commercial Personal, Industrial Personal and 

Utility Personal Property, or by July 31, 2026 for Agricultural Real, Residential Real, Timber-Cut Over Real, and Agricultural Personal 

Property. Petition must be filed on a Michigan Tax Tribunal form or form approved by the Michigan Tax Tribunal. Contact information 

for the Michigan Tax Tribunal appears below. 

If you disagree with the decision of the Board of Review regarding classification, appeal may be made to the State Tax Commission by 

June 30, 2026. Contact information for the State Tax Commission appears below.

Page 5

Susus 

: 

THIS 

IS NOT A TAX BILL 

L-4400 

Notice of Assessment, Taxable Valuation, and Property Classification 

January 16, 2026 

This form is issued under the authority of P.A. 206 of 1893, Sec. 211.24 (¢) and Sec.211.34¢, as amended, 

FROM 

PARCEL IDENTIFICATION 

CITY OF GRAND RAPIDS 

© OFFICE OF CITY ASSESSOR 

PARCEL CODE NUMBER: 41-14-30-233-011 

300 MONROE AVE NW 

i 

GRAND RAPIDS 

MI 49503 

PROPERTY ADDRESS: 

(616) 456.3051 

645 NE PARKWOOD ST 

email: assessorgr@grcity.us 

NAME AND ADDRESS OF OWNER OR PERSON NAMED ON ASSESSMENT ROLL: 

PRINSEN DAVID 

TOREY 

4999 BURTON ST SE 

% Exempt As “Homeowner's Principal

Page 6

Parcel

Page 7

Res

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

David C Prinsen, 

Petitioner,

 MICHIGAN TAX TRIBUNAL

 SMALL CLAIMS DIVISION

v

 

MTT Docket No. 26-002499

City Of Grand Rapids,

Respondent.

ORDER SETTING ASIDE DEFAULT

The Tribunal has considered the file in this case and finds that Petitioner was held in 

default on June 29, 2026, and the default has been timely cured. The documents curing 

the default can be reviewed through the docket search function on the Tribunal’s 

website at www.michigan.gov/taxtrib by inputting the docket number and clicking on the 

document link next to the line item entry for the documents. Therefore,

IT IS ORDERED that the Default is SET ASIDE.

By: /s/ Patricia L. Halm

Entered: September 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

David C Prinsen

4999 Burton St SE

Grand Rapids , MI 49546

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

David C Prinsen, 

Petitioner,

 MICHIGAN TAX TRIBUNAL

 SMALL CLAIMS DIVISION

v

 

MTT Docket No. 26-002499

City Of Grand Rapids,

Respondent.

ORDER SETTING ASIDE DEFAULT

The Tribunal has considered the file in this case and finds that Petitioner was held in 

default on June 29, 2026, and the default has been timely cured. The documents curing 

the default can be reviewed through the docket search function on the Tribunal’s 

website at www.michigan.gov/taxtrib by inputting the docket number and clicking on the 

document link next to the line item entry for the documents. Therefore,

IT IS ORDERED that the Default is SET ASIDE.

By: /s/ Patricia L. Halm

Entered: September 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

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

2026 MARCH BOARD OF REVIEW DECISION 

From 

hg 

— 

a eee 

res ep Rw = 

- 

1 

— 

= 

City of Grand Rapids 

Office of City Assessor 

300 Monroe Ave NW 

Grand Rapids, MI 49503 

March 27, 2026 

NAME AND ADDRESS OF OWNER OR PERSON NAMED ON ASSESSMENT ROLL: 

PROPERTY IDENTIFICATION: (Parcel Code required. Property address 

and legal description optional): 

41-14-30-233-011 

PRINSEN DAVID 

TOREY 

645 

PARKWOOD ST 

NE 

4999 BURTON ST SE 

~ 

GRAND RAPIDS MI 49546 

The Board of Review has reviewed the 2026 assessment roll prepared by the City Assesssor. They have also considered appeals of the 

assessed values, taxable values, property classifications and transfer decisions made at the Assessor's Review. 

The Board has completed their review of parcel number 

: 

41-14-30-233-011 

The Board made the following determination: 

DECREASED 

PETITION #: M_055 

2026 

ORIGINAL ASSESSED VALUE 

189,600 

2026 "BOARD OF REVIEW" ASSESSED VALUE 

187,500 

(If the above amounts are the same, no revisions have occurred) 

2026 ORIGINAL TAXABLE VALUE 

189,600 

2026 "BOARD OF REVIEW" TAXABLE VALUE 

187,500 

(If the above amounts are the same, no revisions have occurred) 

THIS PROPERTY IS CLASSIFIED AS: 

401 

(RESIDENTIAL-IMPROVED) 

If you disagree with the decision of the Board of Review regarding assessed or taxable value, further appeal may be made to the Michigan 

Tax Tribunal by May 31, 2026 for Commercial Real, Industrial Real, Developmental Real, Commercial Personal, Industrial Personal and 

Utility Personal Property, or by July 31, 2026 for Agricultural Real, Residential Real, Timber-Cut Over Real, and Agricultural Personal 

Property. Petition must be filed on a Michigan Tax Tribunal form or form approved by the Michigan Tax Tribunal. Contact information 

for the Michigan Tax Tribunal appears below. 

If you disagree with the decision of the Board of Review regarding classification, appeal may be made to the State Tax Commission by 

June 30, 2026. Contact information for the State Tax Commission appears below. 

State of Michigan 

State Tax Commission 

Michigan Tax Tribunal 

Property Classification Appeals 

P.O. Box 30232 

P.O. Box 30471 

Lansing MI 48909 

Lansing MI 48909 

www.michigan.gov/taxtrib 

www.michigan.gov/treasury 

Links to the Michigan Tax Tribunal and State Tax Commission websites may be found on the City Assessor's web page at 

www.grandrapidsmi.gov

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

MICHIGAN TAX TRIBUNAL

Docket Number: 26-002499

Is this case currently pending in the Small Claims Division? Yes

Party Filing Document 

Petitioner

Files

Document Type: Response to Order

Attachment File Name: March Board of Review

Fee Information

Filing Fee: $ 0.00

Payment Information

Payment: $ 0.00

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

David C Prinsen,

Petitioner, MICHIGAN TAX TRIBUNAL

 SMALL CLAIMS DIVISION

v

 

MTT Docket No. 26-002499

City Of Grand Rapids,

Respondent.

ORDER OF DEFAULT

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

Petitioner did not submit a copy of the notice giving rise to the appeal (i.e., notice of 

action taken by Board of Review, uncapping notice, PRE denial notice, final assessment 

notice, etc.), as required by TTR 279. As such, Petitioner must submit the notice within 

14 days of the entry of this order. 

Therefore,

IT IS ORDERED that Petitioner is HELD IN DEFAULT.

IT IS FURTHER ORDERED that the defaulted party shall cure the default, as indicated 

above, within 14 days of the entry of this order.i 

Failure to comply with this order will result in the defaulted party being required to file a 

motion to set aside the default (with appropriate filing fee).

By:_______________________________

Entered: June 29, 2026

Patricia L. Halm, Tribunal Chair

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

i “A submission by mail is considered filed on the date indicated by the United States Postal Service 

postmark on the envelope containing the submission. A submission without a postmark or with an illegible 

postmark is considered filed on the date the submission is received by the tribunal. A submission by 

commercial delivery service is considered filed on the date the submission is given to the commercial 

service for delivery to the tribunal as indicated by the receipt date on the package containing the 

submission. A submission by personal service is considered filed on the date the submission is received.

Page 2

MTT Docket No. 26-002499

Page 2 of 4

A submission through the tribunal’s e-filing system by 11:59 p.m. on a business day is considered filed on 

that business day. A submission by email to the email address designated by the tribunal by 11:59 p.m. 

on a business day is considered filed on that business day. A submission on a Saturday, a Sunday, or a 

holiday is considered filed on the following business day, as provided by section 35a of the tax tribunal 

act, MCL 205.735a.” TTR 225(5)

Page 3

David C Prinsen

4999 Burton St SE

Grand Rapids , MI 49546

Page 4

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA

DIRECTOR

MICHIGAN TAX TRIBUNAL · 611 W. OTTAWA ST., LANSING, MI 48933 · 517-335-9760

PO BOX 30232, LANSING, MI 48909 · Other Carriers: 2407 N. GRAND RIVER AVE., LANSING, MI 48906

David C Prinsen,

Petitioner, MICHIGAN TAX TRIBUNAL

 SMALL CLAIMS DIVISION

v

 

MTT Docket No. 26-002499

City Of Grand Rapids,

Respondent.

ORDER OF DEFAULT

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

Petitioner did not submit a copy of the notice giving rise to the appeal (i.e., notice of 

action taken by Board of Review, uncapping notice, PRE denial notice, final assessment 

notice, etc.), as required by TTR 279. As such, Petitioner must submit the notice within 

14 days of the entry of this order. 

Therefore,

IT IS ORDERED that Petitioner is HELD IN DEFAULT.

IT IS FURTHER ORDERED that the defaulted party shall cure the default, as indicated 

above, within 14 days of the entry of this order.ii 

Failure to comply with this order will result in the defaulted party being required to file a 

motion to set aside the default (with appropriate filing fee).

By:_______________________________

Entered: June 29, 2026

Patricia L. Halm, Tribunal Chair

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

ii “A submission by mail is considered filed on the date indicated by the United States Postal Service 

postmark on the envelope containing the submission. A submission without a postmark or with an illegible 

postmark is considered filed on the date the submission is received by the tribunal. A submission by 

commercial delivery service is considered filed on the date the submission is given to the commercial

Page 5

MTT Docket No. 26-002499

Page 2 of 2

service for delivery to the tribunal as indicated by the receipt date on the package containing the 

submission. A submission by personal service is considered filed on the date the submission is received. 

A submission through the tribunal’s e-filing system by 11:59 p.m. on a business day is considered filed on 

that business day. A submission by email to the email address designated by the tribunal by 11:59 p.m. 

on a business day is considered filed on that business day. A submission on a Saturday, a Sunday, or a 

holiday is considered filed on the following business day, as provided by section 35a of the tax tribunal 

act, MCL 205.735a.” TTR 225(5)

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

RECEIVED 

Traninfo:de0 26123991 

05/26/2% 

i 

red 

MAY 27 2026 

ey 

Chi: 

102 

fut: $200.00 

[EY 

1D: 

445 PARKWOOD LLC 

MICHIGAN TAX TRIBUNAL “™" 

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

PROPERTY TAX APPEAL PETITION FORM 

VALUATION / UNCAPPING 

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

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

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

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

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

default. 

Section 1: Petitioner’s Contact Information 

First N: 

E 

M.L 

Last 

Name/Company Name 

DAD 

Co | 

TAR NS ER) 

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

Buen 

ST 

= 

City or Town 

State 

ZIP Code 

_GranQ RAPOS 

MI 

49594 

(66 

644-4944 

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

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

First Name 

M.I. 

Last Name 

Firm Name (if any) 

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

City or Town 

State 

ZIP Code 

Telephone Number 

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

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

How many parcels are you 

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

appealing? 

[J ves* 5 No* 

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

45 

 PagewooD 

ST. 

NE 

ml Address (No. Dae

Page 2

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

Section 4: Check which of the following you are appealing (check ali that apply) 

X True Cash and Taxable Value 

[0 Taxable Value Only (calculation) 

[J Uncapping of Taxable Value 

Section 5: Explain the Reason for this Appeal 

House was purchased for 300,000. Current SEV is 187,500 and should be lowered to 150,000. 

To the Michigan Tax Tribunal 

: 

PL EASE. 

: SEE 

ATTACH eD 

1 bought 465 Parkwood off an older couple who hadn't done much work to it in the past 25 years, save at least one paint job, and a new roof in 2022. Itis a large looking 

building which | think might be deceptive in how its value is analyzed. Both the attic and basement are unfinished, so the livable space is approximately 900sq/ft per unit. 

2 

beds up, 1 bed down. The 1 bed down is one of the reasons 

| believe the value is where it is, as it drives the overall income down. Also, there is upcoming work on the 

exterior of the building that will incur significant cost. I'll lay out those expected costs, comps I've found online, and my baseline annual expenses to demonstrate that the sal¢ 

price should be considered accurate in setting the new SEV. 

Repairs — (i have images to back up my claims) 

Upper SW soffit and eve water, and structural damage — 10,000 — 12,000. Replacement of other exterior trim and siding, and repair missing or broken cedar shakes on 

dormers from when roof was done 3,500 — 5,500. New paint job 12,000 — 15,000. Tuckpoint basement foundation (interior) 2,000 — 3,000. Replace rotting or buckling deck 

boards on front porch, and assess framing/loads while boards are up — 2,000 — 3,000. Remove dangerous bough from huge oak in front yard — 1500. | am a practicing 

carpenter and licensed builder and will perform most of the work myself. These numbers are conservalive, and 

| ask the board to respect them so that | do not have to abuse] 

the time and effort of other tradesmen, by asking them to provide an estimate merely to convince the city and state that the price 

I paid for a building should reflect its value. 

Comps from the internet — ( These are based on Zillow estimates, and should be given credibility given the real market data sets they are working from) 

620 — 636 Parkwood (9 houses adjacent to 645) and 157 Grand (still adjacent though back yards) 

Range 227K — 479K. Average 355K. Average bedrooms 3.3 (though | think this might be light as Zillow often confuses a single rental unit with a full bedroom count) 

Average price per bedroom — 95K. 

Generally the market for income properties is around 100K per bedroom 

Baseline income projections for valuing the property 

These numbers are based on the assessment reflecting the purchase price of 300,000 and a 20% downpayment benchmark set by banks, and a 6% mortgage rate. 

Section 6: Jurisdictional Issues 

Did you protest the assessment at a Board of Review (BOR)? PH 

ves 

[Hl] No 

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

[] July 

[J] December 

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

0 Not required to attend 

O Appealing a purported Clerical Error or Mutual Mistake of Fact (if yes, include explanation in Section 5) 

0 Appealing within 35 days of State Tax Commission Order 

H Appealing within 35 days of receipt of Notice of Uncapping 

Other 

If you checked “other” above, explain:

Page 3

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

Section 7: Valuation Information *use the multiple parcel form for additional, contiguous parcels. 

Parcel Miebet: 44-1 4-30-233-01 1 

Classification 

of Property: 

Real 

Personal [J (check one) 

Agricultural J 

Commercial 

(J 

Industrial (J 

Residential 4 

 Timber-Cutover 

[J 

Developmental [1 

Utility 

[J (check one) 

‘Assessed Value (also known as State Equalized Value) established 

| Taxable Value established by the Board of Review: 

by the Board of Review: 

1 87,500 

187,500 

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

300,000 

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

What do you

Page 4

To

Page 5

Bas

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

David C Prinsen,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 26-002499

City Of Grand Rapids,

Respondent.

NOTICE OF DOCKET NUMBER

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

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

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

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

submitted in this case.

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

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

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

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

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

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

Tribunal’s website.

By: __Tribunal Clerk_____

Entered: June 29, 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

David C Prinsen

4999 Burton St SE

Grand Rapids , MI 49546

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

David C Prinsen,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 26-002499

City Of Grand Rapids,

Respondent.

NOTICE OF DOCKET NUMBER

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

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

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

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

submitted in this case.

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

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

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

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

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

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

Tribunal’s website.

By: __Tribunal Clerk_____

Entered: June 29, 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

RECEIVED 

Traninfo:de0 26123991 

05/26/2% 

i 

red 

MAY 27 2026 

ey 

Chi: 

102 

fut: $200.00 

[EY 

1D: 

445 PARKWOOD LLC 

MICHIGAN TAX TRIBUNAL “™" 

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

PROPERTY TAX APPEAL PETITION FORM 

VALUATION / UNCAPPING 

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

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

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

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

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

default. 

Section 1: Petitioner’s Contact Information 

First N: 

E 

M.L 

Last 

Name/Company Name 

DAD 

Co | 

TAR NS ER) 

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

Buen 

ST 

= 

City or Town 

State 

ZIP Code 

_GranQ RAPOS 

MI 

49594 

(66 

644-4944 

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

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

First Name 

M.I. 

Last Name 

Firm Name (if any) 

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

City or Town 

State 

ZIP Code 

Telephone Number 

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

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

How many parcels are you 

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

appealing? 

[J ves* 5 No* 

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

45 

 PagewooD 

ST. 

NE 

ml Address (No. Dae

Page 2

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

Section 4: Check which of the following you are appealing (check ali that apply) 

X True Cash and Taxable Value 

[0 Taxable Value Only (calculation) 

[J Uncapping of Taxable Value 

Section 5: Explain the Reason for this Appeal 

House was purchased for 300,000. Current SEV is 187,500 and should be lowered to 150,000. 

To the Michigan Tax Tribunal 

: 

PL EASE. 

: SEE 

ATTACH eD 

1 bought 465 Parkwood off an older couple who hadn't done much work to it in the past 25 years, save at least one paint job, and a new roof in 2022. Itis a large looking 

building which | think might be deceptive in how its value is analyzed. Both the attic and basement are unfinished, so the livable space is approximately 900sq/ft per unit. 

2 

beds up, 1 bed down. The 1 bed down is one of the reasons 

| believe the value is where it is, as it drives the overall income down. Also, there is upcoming work on the 

exterior of the building that will incur significant cost. I'll lay out those expected costs, comps I've found online, and my baseline annual expenses to demonstrate that the sal¢ 

price should be considered accurate in setting the new SEV. 

Repairs — (i have images to back up my claims) 

Upper SW soffit and eve water, and structural damage — 10,000 — 12,000. Replacement of other exterior trim and siding, and repair missing or broken cedar shakes on 

dormers from when roof was done 3,500 — 5,500. New paint job 12,000 — 15,000. Tuckpoint basement foundation (interior) 2,000 — 3,000. Replace rotting or buckling deck 

boards on front porch, and assess framing/loads while boards are up — 2,000 — 3,000. Remove dangerous bough from huge oak in front yard — 1500. | am a practicing 

carpenter and licensed builder and will perform most of the work myself. These numbers are conservalive, and 

| ask the board to respect them so that | do not have to abuse] 

the time and effort of other tradesmen, by asking them to provide an estimate merely to convince the city and state that the price 

I paid for a building should reflect its value. 

Comps from the internet — ( These are based on Zillow estimates, and should be given credibility given the real market data sets they are working from) 

620 — 636 Parkwood (9 houses adjacent to 645) and 157 Grand (still adjacent though back yards) 

Range 227K — 479K. Average 355K. Average bedrooms 3.3 (though | think this might be light as Zillow often confuses a single rental unit with a full bedroom count) 

Average price per bedroom — 95K. 

Generally the market for income properties is around 100K per bedroom 

Baseline income projections for valuing the property 

These numbers are based on the assessment reflecting the purchase price of 300,000 and a 20% downpayment benchmark set by banks, and a 6% mortgage rate. 

Section 6: Jurisdictional Issues 

Did you protest the assessment at a Board of Review (BOR)? PH 

ves 

[Hl] No 

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

[] July 

[J] December 

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

0 Not required to attend 

O Appealing a purported Clerical Error or Mutual Mistake of Fact (if yes, include explanation in Section 5) 

0 Appealing within 35 days of State Tax Commission Order 

H Appealing within 35 days of receipt of Notice of Uncapping 

Other 

If you checked “other” above, explain:

Page 3

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

Section 7: Valuation Information *use the multiple parcel form for additional, contiguous parcels. 

Parcel Miebet: 44-1 4-30-233-01 1 

Classification 

of Property: 

Real 

Personal [J (check one) 

Agricultural J 

Commercial 

(J 

Industrial (J 

Residential 4 

 Timber-Cutover 

[J 

Developmental [1 

Utility 

[J (check one) 

‘Assessed Value (also known as State Equalized Value) established 

| Taxable Value established by the Board of Review: 

by the Board of Review: 

1 87,500 

187,500 

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

300,000 

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

What do you

Page 4

To

Page 5

Bas

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.