Dfk Inc. Petitioner Vs. Township Of Holland Respondent

Page 1

STATE OF MICHIGAN

DEPARTMENT OF LICENSING & REGULATORY AFFAIRS

MICHIGAN ADMINISTRATIVE HEARING SYSTEM

MICHIGAN TAX TRIBUNAL

DFK, Inc.

Petitioner,

MTT Docket No. 26-002667

V.

Holland Charter Township,

Respondent.

William A. Sikkel (P57953)

SHCKBL & KROMMENDYK, PLC

Counsel for Petitioner

320 N 120th Ave,Ste 150

Holland, Michigan 49424

(616)394-3025

bsikkel@sikkellaw.com

Bradley J. Fisher (P64608)

SCHOLTEN FANT

Counsel for Respondent

100 N. Third Street, PO Box 454

Grand Haven, MI 49417-0454

(616)842-3030

bfisher@scholtenfant.com

STIPULATION FOR ENTRY OF CONSENT JUDGMENT

(VALUATION)

1. The subject property is in Ottawa County.

2. The subject property is assigned Parcel Number 70-16-22-10-074

3. The 2025 values for the Property identified above as established by Respondent's Board

of Review Are:

Tax Year

2026

Tme Cash Value

9,757,800

Assessed Value

4,878,900

Taxable Value

1,354,060

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

purposes are:

1

Page 2

Tax Year

2026

True Cash Value

$5,500,000

Assessed Value

$2,750,000

Taxable Value

$1,354,060

1. If the stipulated TV does not equal the prior year TV multiplied by the applicable inflation

rate multiplier, explain why (e.g., transfer of ownership, additions, losses, omitted property,

etc.):

The stipulated TV equals the prior year TV multiplied by the applicable inflation rate

multiplier.

2. List any special terms or conditions being proposed by the parties that would affect the

execution of a Consent Judgment, mcluding, but not limited to, the joint payment of the

refund, the waiver of interest, etc. (attach additional page if necessary):

None.

So Stipulated

Signature of Petitioner's Counsel:

/s/William A. Sikkel

William A. Sikkel, Sikkel & Associates PLC

Date: August 27, 2026

Signature ofResppAdent's Counsel:

/s/_

Bradle/J. Kfc SCHOLTEN FANT

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Date: /T^I(^- '-'

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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: 26-002667

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: 2026 Stipulation for Consent Judgment (signed)

Fee Information

Filing Fee: $ 50.00

Payment Information

Payment: $ 50.00

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

1 

 

STATE OF MICHIGAN 

 

DEPARTMENT OF LICENSING & REGULATORY AFFAIRS 

MICHIGAN ADMINISTRATIVE HEARING SYSTEM 

 

MICHIGAN TAX TRIBUNAL 

 

DFK, Inc. 

 

 

 

 

 

 

 

Petitioner, 

v. 

 

Holland Charter Township, 

 

 

 

 

 

Respondent. 

__________________________________/ 

 

 

MTT Docket No. 25-001588-TT 

 

 

 

 

William A. Sikkel (P57953) 

Bradley J. Fisher (P64608) 

SIKKEL & KROMMENDYK, PLC 

SCHOLTEN FANT 

Counsel for Petitioner 

Counsel for Respondent 

320 N 120th Ave, Ste 150 

100 N. Third Street, PO Box 454 

Holland, Michigan 49424 

Grand Haven, MI 49417-0454 

(616) 394-3025 

(616) 842-3030 

bsikkel@sikkellaw.com 

bfisher@scholtenfant.com 

 

 

 

PROOF OF SERVICE 

 

 

William A. Sikkel states that on June 19, 2026 he served a copy of a Petitioner’s Severed 

Petition relative to the above-captioned matter upon Bradley J. Fisher, Counsel for Respondent, 

by electronic mail delivery to bfisher@scholtenfant.com. 

Dated: September 19, 2026 

 

 

 

 

SIKKEL & KROMMENDYK, PLC 

 

 

 

 

 

 

 

 

 

 

 

By: 

 

 

 

 

 

 

William A. Sikkel (P57953) 

Attorneys for Petitioner 

320 N 120th Ave, Ste 150 

Holland, MI 49424 

(616) 394-3025 

bsikkel@sikkellaw.com

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 

Petitioner(s) 

v 

MTT Docket No. 

_____________________________, 

Respondent(s) 

ENTIRE TRIBUNAL PROPERTY TAX PETITION 

1.

Property Parcel No: _____________________________________________

(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 ___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):

6.

The property identified above is classified as _________________________

7.

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

to Respondent’s ___ March ___ July ___December Board of Review.

DFK Inc.

26-002667

Holland Charter Township

70-16-22-10-074

X

x

301 (Industrial-Improved)

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): 

 

 

 

 

 

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): 

 

 

 

 

 

10. 

The property or properties at issue are located in _______________County. The 

property or properties’ address is: 

 

 

 

 

 

11. 

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

local governmental unit): ________________________________________ 

 

12. 

Petitioner’s legal residence or principal office address is: 

 

 

 

 

 

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: _______________________________________ 

 

 

 

 

 

 

26-002667

Originally protested and appealed in 2025. While 2025 appeal was pending 

Petitioner timely filed a motion to amend to add year 2026. The Tribunal 

severed the case and assigned it this new docket number. 

Ottawa

315 Garden Ave, Holland, MI 49424

Holland Charter Township

315 Garden Ave, Holland, MI 49424

x

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): 

 

 

 

 

 

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

 

17. 

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

 

Tax Year

True Cash Value

State Equalized Value

Taxable Value

 

18. 

The values in dispute for the property identified above are: 

 

Tax Year

True Cash Value

State Equalized Value

Taxable Value

 

19. 

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

 

 

 

 

 

 

20. 

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

relief requested (attach additional page if necessary): 

 

 

 

 

 

 

 

26-002667

2026

9,757,800

4,878,900

1,354,060

2026

4,005,300

2,002,650

1,354,060

2026

5,752,500

2,876,250

0

Reduce SEV per above. 

Recent appraisal together with roof and parking lot at end of life expectancy since the 

time of appraisal.

Page 4

MTT Docket No. _________________ 

Page 4 of 4 

 

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

______________________________________________________________________ 

 

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

______________________________________________________________________ 

 

Email Address: _________________________________________________________ 

 

Mailing Address: 

______________________________________________________________________

______________________________________________________________________

______________________________________________________________________

______________________________________________________________________ 

 

Telephone Number: _____________________________________________________ 

 

Date: _________________________________________________________________ 

 

26-002667

bsikkel@sikkellaw.com

320 N 120th Ave, Ste 150 

Holland, MI 49424

(616) 394-3025

09/19/26

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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: 26-002667

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

Party Filing Document 

Petitioner

Files

Document Type: Severed Petition

Attachment File Name: 2026 PETITION for 315 Garden Ave

Document Type: Proof of Service: Misc Documents

Attachment File Name: Proof of Service_2 091926

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 

DFK Inc., 

MICHIGAN TAX TRIBUNAL 

 

Petitioner, 

 

 

v 

 

MTT Docket No. 26-002667 

 

Holland Township, 

 

Presiding Judge 

Respondent. 

 

Rosemary Anger 

 

ORDER DENYING JOINT STIPULATION FOR ENTRY OF CONSENT JUDGMENT 

 

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

of Consent Judgment (Stipulation) filed on August 28, 2026, and finds that a consent 

judgment can only be entered if a stipulation is filed after a petition and answer have 

been filed. See TTR 253 and 283. Answers are due within 28 days of service of the 

petition in Entire Tribunal appeals, and within 28 days of the issuance of the notice of 

docket in Small Claims appeals. See TTR 235 and 281. Because no petition has been 

filed in this case, the stipulation cannot be entered at this time and must be denied. 

Additionally, because no answer has been filed in this case, the stipulation cannot be 

entered at this time and must be denied. 

 

Therefore, 

 

IT IS ORDERED that the Joint Stipulation for Entry of Consent Judgment is DENIED. 

 

IT IS FURTHER ORDERED that this case shall be placed on a Prehearing General Call 

in the normal course of scheduling. 

 

IT IS FURTHER ORDERED that this case shall remain on the previously-scheduled 

 

IT IS FURTHER ORDERED that because this Stipulation for Entry of Consent 

Judgment is no longer pending before the Tribunal, a new stipulation is required for any 

future settlement. However, if the new stipulation is filed within 14 days of the issuance 

of this Order, no additional filing fee is required. 

 

 

Entered: September 11, 2026 

 

 

 

By: /s/ Rosemary Anger 

jcr

Page 2

MTT Docket No. 26-002667 

Page 2 of 2 

 

 

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 ADMINISTRATIVE HEARING SYSTEM

MICHIGAN TAX TRIBUNAL

DFK, Inc.

Petitioner,

MTT Docket No. 26-002667

V.

Holland Charter Township,

Respondent.

William A. Sikkel (P57953)

SHCKBL & KROMMENDYK, PLC

Counsel for Petitioner

320 N 120th Ave,Ste 150

Holland, Michigan 49424

(616)394-3025

bsikkel@sikkellaw.com

Bradley J. Fisher (P64608)

SCHOLTEN FANT

Counsel for Respondent

100 N. Third Street, PO Box 454

Grand Haven, MI 49417-0454

(616)842-3030

bfisher@scholtenfant.com

STIPULATION FOR ENTRY OF CONSENT JUDGMENT

(VALUATION)

1. The subject property is in Ottawa County.

2. The subject property is assigned Parcel Number 70-16-22-10-074

3. The 2025 values for the Property identified above as established by Respondent's Board

of Review Are:

Tax Year

2026

Tme Cash Value

9,757,800

Assessed Value

4,878,900

Taxable Value

1,354,060

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

purposes are:

1

Page 2

Tax Year

2026

True Cash Value

$5,500,000

Assessed Value

$2,750,000

Taxable Value

$1,354,060

1. If the stipulated TV does not equal the prior year TV multiplied by the applicable inflation

rate multiplier, explain why (e.g., transfer of ownership, additions, losses, omitted property,

etc.):

The stipulated TV equals the prior year TV multiplied by the applicable inflation rate

multiplier.

2. List any special terms or conditions being proposed by the parties that would affect the

execution of a Consent Judgment, mcluding, but not limited to, the joint payment of the

refund, the waiver of interest, etc. (attach additional page if necessary):

None.

So Stipulated

Signature of Petitioner's Counsel:

/s/William A. Sikkel

William A. Sikkel, Sikkel & Associates PLC

Date: August 27, 2026

Signature ofResppAdent's Counsel:

/s/_

Bradle/J. Kfc SCHOLTEN FANT

-^~-.—

Date: /T^I(^- '-'

</,

•'I ^- C-'

^ /.^.

6 L; L. (,-,-7

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: 26-002667

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

Party Filing Document 

Petitioner

Files

Document Type: Stip for Consent Judgment

Attachment File Name: 2026 Stipulation for Consent Judgment (signed)

Fee Information

Filing Fee: $ 50.00

Payment Information

Payment: $ 50.00

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 

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 

DFK Inc, 

MICHIGAN TAX TRIBUNAL 

 

Petitioner, 

SMALL CLAIMS DIVISION 

 

v 

 

MTT Docket No. 26-002667 

 

Holland Township, 

 

Presiding Judge 

Respondent. 

 

Patricia L. Halm 

 

ORDER HOLDING PETITIONER IN DEFAULT 

 

The Tribunal has reviewed the file in this case and finds that the Tribunal severed the 

above-captioned docket from docket number 25-001588 on July 15, 2026. The order 

severing this case required Petitioner to file a petition pertaining to the 2026 tax year 

within 21 days of entry of the order. Petitioner failed to respond or submit a petition. 

Though the Tribunal finds an extension of time to file the petition is appropriate under 

TTR 231(1), Petitioner shall be placed in default. Additionally, Petitioner’s failure to 

comply with Tribunal orders and its Rules of Practice and Procedure has established a 

history of deliberate delay that would justify the dismissal of this case for failure to timely 

comply with this order.1 Therefore, 

 

IT IS ORDERED that Petitioner is held in DEFAULT. 

 

IT IS FURTHER ORDERED that Petitioner must file a petition pertaining to the 2026 tax 

year within 21 days of entry of this order. The petition shall note the docket number 

assigned by the Tribunal for the 2026 tax year and if filed utilizing the Tribunal’s e-filing 

system, must be filed on the assigned 2026 docket number as a “Severed Petition.” 

 

Failure to comply with this Order will result in the dismissal of this case.2 

 

 

Entered: August 13, 2026 

 

 

 

By: /s/ Patricia L. Halm 

kac 

 

 

 

1 See Grimm v Dep’t of Treasury, 291 Mich App 140 (2010). 

2 TTR 231(1). See also MCL 205.732.

Page 2

MTT Docket No. 26-002667 

Page 2 of 2 

 

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 provide by those parties, attorneys, or authorized 

representatives. 

 

By: Tribunal Clerk

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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 

DFK Inc, 

MICHIGAN TAX TRIBUNAL 

 

Petitioner, 

 

 

v 

 

MTT Docket Nos. 25-001588 & 

 

 

 

 

 

 

 

 26-002667 

 

 

Holland Township, 

 

Presiding Judge 

Respondent. 

 

Patricia L. Halm 

 

ORDER GRANTING PETITIONER’S MOTION TO AMEND 

 

ORDER SEVERING 2026 TAX YEAR AND ASSIGNING IT TO 

DOCKET NUMBER 26-002667 

 

On May 27, 2026, Petitioner filed a motion requesting that the Tribunal permit it to 

amend the petition filed in this case to include tax year 2026.1 

 

On June 3, 2026, Respondent filed a response opposing the motion and requesting that 

it be denied.2 

 

The Tribunal has considered the motion, the response, and the case file and finds that 

Petitioner timely filed its Motion to Amend, included the necessary information and filing 

fee, and otherwise met all requirements set forth in MCL 205.737 and MCL 205.735a. 

However, due to the stage in which this case is at and in the interest of judicial 

efficiency, the 2026 tax year shall be severed from this case and assigned to a new 

docket number. Therefore, 

 

IT IS ORDERED that Petitioner’s Motion to Amend is GRANTED. 

 

IT IS FURTHER ORDERED that Petitioner’s assessment appeal for the 2026 tax year is 

SEVERED and ASSIGNED to Docket No. 26-002667. 

 

IT IS FURTHER ORDERED that Petitioner shall file a petition for the 2026 tax year 

within 21 days of the entry of this order. The petition shall note the docket number 

assigned by the Tribunal for the 2026 tax year and if filed utilizing the Tribunal’s e-filing 

system, must be filed on the assigned 2026 docket as a “Severed Petition.”3 

 

1 The Tribunal issued notices of no action on May 28, 2026, and June 22, 2026, and Petitioner filed an 

amended motion on June 30, 2026. 

2 Respondent filed an amended response on July 1, 2026. 

3 Alternatively, the petition may be downloaded from the Tribunal’s website and mailed to the Tribunal via 

United States Postal Service at: Michigan Tax Tribunal, PO BOX 30232, Lansing, MI 48909. The petition 

may also be delivered to the Tribunal via overnight carrier (UPS, FedEx, or DHL) at: Michigan Tax 

Tribunal, 2nd Floor MTT, 2407 N. Grand River Avenue, Lansing, MI 48933.

Page 2

MTT Docket Nos. 25-001588 and 26-002667 

Page 2 of 2 

 

Failure to comply with this order may result in Petitioner being held in default, as 

provided by TTR 237. 

 

 

Entered: July 15, 2026 

 

 

 

By: /s/ Patricia L. Halm 

ejg/am 

 

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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