Divine Mercy Of Manistee Diocese Of Gaylord, Petitioner Vs. City Of Manistee, 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 

Divine Mercy of Manistee Diocese of Gaylord, 

MICHIGAN TAX TRIBUNAL 

 

Petitioner, 

 

 

v 

 

MTT Docket No. 25-003340 

 

City of Manistee, 

 

Presiding Judge 

Respondent. 

 

Patricia L. Halm 

 

ORDER GRANTING JOINT STIPULATION FOR ENTRY OF CONSENT JUDGMENT 

 

CONSENT JUDGMENT 

 

The Tribunal has reviewed the Stipulation and finds that it comports with the mandates 

of State law.1 As a result, the Tribunal shall enter the parties’ Stipulation. Therefore, 

 

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

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

indicated. 

 

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

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

to reflect the property’s exemption for the tax years at issue within 20 days of entry of this 

Consent Judgment.2 

 

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

 

1 See MCL 211.27a. 

2 See MCL 205.755.

Page 2

MTT Docket No. 25-003340 

Page 2 of 2 

 

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

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

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

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

 

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

 

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

 

 

 

 

 

 

 

 

 

 

By _____________________________ 

Entered: February 19, 2026 

gc 

 

PROOF OF SERVICE 

 

I certify that a copy of the foregoing was sent on the entry date indicated above to the 

parties or their attorneys or authorized representatives, if any, utilizing either the mailing 

or email addresses on file, as provided by those parties, attorneys, or authorized 

representatives. 

 

By: Tribunal Clerk

These are text excerpts, not the complete document. Text recognition and reading order can contain errors. Check the PDF for complete wording, formatting, and context.

Page 1

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON 

I. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

Divine Mercy of Manistee Diocese of Gaylord, 

MICHIGAN TAX TRIBUNAL 

Petitioner(s) 

v 

MTT Docket No. 25-003340 

City of Manistee 

, 

Respondent(s) 

STIPULATION FOR ENTRY OF CONSENT JUDGMENT 

(EXEMPTION) 

1. 

The subject property is in Manistee 

County. 

2. 

Property Parcel No: 51-51-713-125-04 

. (If more 

than one parcel is at issue, attach a completed Multiple Parcel Stipulation Form 

addressing all other parcels at issue.) 

3. 

The property identified above shall be granted an exemption under MCL 211.70 

for the 2025 

tax year(s); the amount of the exemption is 

100 

%. 

4. 

The property’s taxable value (TV), as confirmed by the Board of Review, for the tax 

year(s) at issue: 

Tax year 

Taxable Value 

2025 

$478,800 

5. 

The TV for the property identified above as stipulated by the parties for 

settlement purposes are: 

Tax year 

Taxable Value 

2025 

$0.00 

MICHIGAN TAX TRIBUNAL 

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

- 517-335-9760 

PO BOX 30232, LANSING, MI 48909 

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

Page 2

MTT Docket No. 25-003340 

Page 2 of 2 

6. 

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

the execution of this Consent Judgment including, but not limited to, the joint 

payment of the refund, the waiver of interest, etc. (attach additional page if 

necessary): 

Petitioner agrees to the waiver of interest on any refund. 

NOTE: The Stipulation MUST include ALL parcels and ALL tax years included in the 

appeal (including subsequent tax years on or after April 

1 of each year for appeals 

pending in the Small Claims Division). The parties may agree, however, to withdraw the 

appeal of specific parcels and/or tax year(s). 

IF APPLICABLE, complete the following section(s). Otherwise, LEAVE BLANK. 

7. 

The parties agree to the withdrawal of parcel number: 

(If more than one parcel is being withdrawn, attach a separate page addressing 

all other parcels being withdrawn.) 

8. 

The parties agree to the withdrawal of tax year(s) 

Signature Ch Se Representative or, if none, Petitioner: 

J 

Printed Name: 

Erica Jaye Sarver (P80106) 

Date: 

February 19, 2026 

Signature of Respondent's authorized representative: 

Printed Name: /s/ Toby Koenig (attorney) 

Date: 2/18/2026

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 

Divine Mercy of Manistee Diocese of Gaylord, 

MICHIGAN TAX TRIBUNAL 

Petitioner(s) 

v 

MTT Docket No. 25-003340 

City of Manistee 

, 

Respondent(s) 

STIPULATION FOR ENTRY OF CONSENT JUDGMENT 

(EXEMPTION) 

1. 

The subject property is in Manistee 

County. 

2. 

Property Parcel No: 51-51-713-125-04 

. (If more 

than one parcel is at issue, attach a completed Multiple Parcel Stipulation Form 

addressing all other parcels at issue.) 

3. 

The property identified above shall be granted an exemption under MCL 211.70 

for the 2025 

tax year(s); the amount of the exemption is 

100 

%. 

4. 

The property’s taxable value (TV), as confirmed by the Board of Review, for the tax 

year(s) at issue: 

Tax year 

Taxable Value 

2025 

$478,800 

5. 

The TV for the property identified above as stipulated by the parties for 

settlement purposes are: 

Tax year 

Taxable Value 

2025 

$0.00 

MICHIGAN TAX TRIBUNAL 

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

- 517-335-9760 

PO BOX 30232, LANSING, MI 48909 

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

Page 2

MTT Docket No. 25-003340 

Page 2 of 2 

6. 

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

the execution of this Consent Judgment including, but not limited to, the joint 

payment of the refund, the waiver of interest, etc. (attach additional page if 

necessary): 

Petitioner agrees to the waiver of interest on any refund. 

NOTE: The Stipulation MUST include ALL parcels and ALL tax years included in the 

appeal (including subsequent tax years on or after April 

1 of each year for appeals 

pending in the Small Claims Division). The parties may agree, however, to withdraw the 

appeal of specific parcels and/or tax year(s). 

IF APPLICABLE, complete the following section(s). Otherwise, LEAVE BLANK. 

7. 

The parties agree to the withdrawal of parcel number: 

(If more than one parcel is being withdrawn, attach a separate page addressing 

all other parcels being withdrawn.) 

8. 

The parties agree to the withdrawal of tax year(s) 

Signature Ch Se Representative or, if none, Petitioner: 

J 

Printed Name: 

Erica Jaye Sarver (P80106) 

Date: 

February 19, 2026 

Signature of Respondent's authorized representative: 

Printed Name: /s/ Toby Koenig (attorney) 

Date: 2/18/2026

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

Divine Mercy of Manistee Diocese of Gaylord, 

Petitioner,

 MICHIGAN TAX TRIBUNAL

 ENTIRE TRIBUNAL

v

 MTT Docket No. 25-003340

City Of Manistee,

Respondent.

ORDER DENYING JOINT STIPULATION FOR ENTRY OF CONSENT JUDGMENT

The Tribunal has reviewed the case file and the stipulation, filed on February 17, 2026, 

and finds that: the parties have failed to provide the correct taxable value, as 

established by Respondent’s Board of Review, for the 2025 tax year. Therefore,

IT IS ORDERED that the Parties’ Joint Stipulation for Entry of Consent Judgment is 

DENIED.

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

Prehearing General Call and a Prehearing Conference will be scheduled accordingly.

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.

By _____________________________

 

 Jason C. Grinnell, Tribunal Member

Entered: February 18, 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

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

Divine Mercy of Manistee Diocese of Gaylord, 

Petitioner,

 MICHIGAN TAX TRIBUNAL

 ENTIRE TRIBUNAL

v

 MTT Docket No. 25-003340

City Of Manistee,

Respondent.

ORDER DENYING JOINT STIPULATION FOR ENTRY OF CONSENT JUDGMENT

The Tribunal has reviewed the case file and the stipulation, filed on February 17, 2026, 

and finds that: the parties have failed to provide the correct taxable value, as 

established by Respondent’s Board of Review, for the 2025 tax year. Therefore,

IT IS ORDERED that the Parties’ Joint Stipulation for Entry of Consent Judgment is 

DENIED.

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

Prehearing General Call and a Prehearing Conference will be scheduled accordingly.

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.

By _____________________________

 

 Jason C. Grinnell, Tribunal Member

Entered: February 18, 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 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

Divine Mercy of Manistee Diocese of Gaylord, 

Petitioner,

 MICHIGAN TAX TRIBUNAL

 ENTIRE TRIBUNAL

v

 MTT Docket No. 25-003340

City Of Manistee,

Respondent.

ORDER DENYING JOINT STIPULATION FOR ENTRY OF CONSENT JUDGMENT

The Tribunal has reviewed the case file and the stipulation, filed on February 17, 2026, 

and finds that: the parties have failed to provide the correct taxable value, as 

established by Respondent’s Board of Review, for the 2025 tax year. Therefore,

IT IS ORDERED

Page 4

ST

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Page 1

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

Divine Mercy of Manistee Diocese of Gaylord 

MICHIGAN TAX TRIBUNAL 

Petitioner(s) 

v 

MTT Docket No. 25-003340 

City of Manistee 

Respondent(s) 

STIPULATION FOR ENTRY OF CONSENT JUDGMENT 

(EXEMPTION) 

1. 

The subject property is in Manistee 

County. 

2. 

Property Parcel No: 51-51-713-125-04 

. (If more 

than one parcel is at issue, attach a completed Multiple Parcel Stipulation Form 

addressing all other parcels at issue.) 

3. 

The property identified above shall be granted an exemption under MCL 211.70 

for the 2025 

tax year(s); the amount of the exemption is 

100 

%. 

4. 

The property's taxable value (TV), as confirmed by the Board of Review, for the tax 

year(s) at issue: 

Tax year 

Taxable Value 

2025 

$478,000 

5. 

The TV for the property identified above as stipulated by the parties for 

settlement purposes are: 

Tax year 

Taxable Value 

2025 

$0.00 

MICHIGAN TAX TRIBUNAL 

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

+ 517-335-9760 

PO BOX 30232, LANSING, MI 48909 

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

Page 2

MTT Docket No. 25-003340 

Page 2 of 2 

6. 

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

the execution of this Consent Judgment including, but not limited to, the joint 

payment of the refund, the waiver of interest, etc. (attach additional page if 

necessary): 

Petitioner agrees to the waiver of interest on any refund. 

NOTE: The Stipulation MUST include ALL parcels and ALL tax years included in the 

appeal (including subsequent tax years on or after April 

1 of each year for appeals 

pending in the Small Claims Division). The parties may agree, however, to withdraw the 

appeal of specific parcels and/or tax year(s). 

IF APPLICABLE, complete the following section(s). Otherwise, LEAVE BLANK. 

7. 

The parties agree to the withdrawal of parcel number: 

(If more than one parcel is being withdrawn, attach a separate page addressing 

all other parcels being withdrawn.) 

8. 

The parties agree to the withdrawal of tax year(s) 

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

Dap J. Sau 

PROI0L 

Printed — ena 

SHO, bi 

Date: KD. 17, 0p 

Signature of Respondent's authorized representative: 

/s/Toby Koenig (attorney) 

Printed Name: Toby Koenig 

Date: 2/12/26

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

NOTICE OF JANUARY 19 - 29, 2027 PREHEARING GENERAL CALL AND ORDER 

OF PROCEDURE

Divine Mercy of Manistee Diocese of 

Gaylord,

Petitioner,

v

 

 

City Of Manistee,

Respondent.

 MTT Docket No. 25-003340

Please be advised that 25-003340 has been placed on a two-week Prehearing General 

Call commencing January 19, 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.

Page 2

MTT Docket No. 25-003340

Page 2 of 3

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

website for more information.

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 September 22, 2026. 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 September 22, 2026. 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 

September 22, 2026, 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

Page 3

M

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Page 1

STATE OF MICHIGAN 

DEPARTMENT OF LICENSING & REGULATORY AFFAIRS 

MICHIGAN TAX TRIBUNAL 

 

 

DIVINE MERCY OF MANISTEE / 

DIOCESE OF GAYLORD, 

 

 

Petitioner, 

 

v 

 

CITY OF MANISTEE, 

 

 

Respondent. 

 

MTT Docket No. 25-003340 

 

 

PPN: 51-51-713-125-04 

 

____________________________/ 

 

 

 

Erica J. Sarver (P80106) 

BODMAN PLC 

Attorney for Petitioner 

1901 St. Antoine Street 

6th Floor at Ford Field 

Detroit, Michigan 48226 

(313) 259-7777 

esarver@bodmanlaw.com 

Toby Koenig (P72367) 

BLOOM SLUGGETT, PC 

Attorney for Respondent 

161 Ottawa Avenue NW, Suite 400 

Grand Rapids, Michigan 49503 

(616) 965-9340 

toby@bloomsluggett.com 

___________________________/ 

 

 

RESPONDENT’S REQUEST FOR ENTRY UPON AND INSPECTION 

OF PROPERTY UNDER APPEAL 

 

 

NOW COMES, Respondent, City of Manistee, by and through its attorneys, Bloom 

Sluggett, PC, and for its request for entry upon and inspection of the property under appeal to 

Petitioner, states as follows: 

REQUEST FOR ENTRY UPON LAND AND INSPECTION 

1. Pursuant to Michigan Tax Tribunal Rule 247(2), Respondent formally requests and 

demands an opportunity to enter upon Petitioner’s property that is under appeal in this 

matter for the purposes of inspecting the same, as is permitted by the Tax Tribunal and 

Court Rules identified herein.

Page 2

2 

 

4925-5345-2671, v. 1 

2. Accordingly, Respondent requests that Petitioner provide proposed dates and times (within 

28 days of the service of this request) for the Respondent’s representatives to enter upon 

the property under appeal to inspect the same. 

 

 

 

 

 

 

Dated: December 5, 2025 

Respectfully submitted, 

 

BLOOM SLUGGETT, PC 

 

/s/ Toby Koenig 

 

 

 

Toby Koenig (P72367) 

Attorney for Respondent 

161 Ottawa Ave. NW, Suite 400 

Grand Rapids, MI 49503 

(616) 965-9340 

 

 

PROOF OF SERVICE 

Tonya Voakes, being duly sworn, deposes and says that she is employed by Bloom Sluggett, 

PC, and that on December 5, 2025, she served a copy of Respondent’s Request for Entry Upon and 

Inspection of Property Under Appeal by First Class Mail, postage paid, and by electronic mail 

upon: 

 

Erica J. Sarver 

BODMAN PLC 

1901 St. Antoine Street 

6th Floor at Ford Field 

Detroit, Michigan 48226 

esarver@bodmanlaw.com 

/s/ Tonya Voakes 

 

 

 

 

 

 

 

 

 

 

 Tonya Voakes

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) 

APPEARANCE 

Please type or neatly print the name and contact information for the attorney or authorized 

representative: 

1. Full name (first, middle initial, last) 

2. Bar License # (if applicable) 

P 

3. Firm Name (if applicable) 

3. Address 

4. Telephone No. 

5. E-mail Address 

1. I appear on behalf of ___________________________________________________ as 

 attorney or authorized representative. 

_________________________________________ 

Attorney/Representative signature 

_________________________________________ 

[Print/type name of person signing] 

I certify that on this date I served a copy of this appearance on the opposing party or their 

representative. 

___________________________ 

______________________________________ 

Date 

Signature 

Divine Mercy of Manistee/Diocese of Gaylord

25-003340-TT

City of Manistee

Erica J. Sarver

(313) 259-7777

esarver@bodmanlaw.com

Petitioner, Divine Mercy of Manistee/Diocese of Gaylor

December 2, 2025

Bodman PLC

6th Floor at Ford Field, 1901 St. Antoine Street

Detroit, Michigan 

8 80106

80106

Erica J. Sarver

d

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Page 1

STATE OF MICHIGAN 

DEPARTMENT OF LICENSING & REGULATORY AFFAIRS 

MICHIGAN TAX TRIBUNAL 

 

 

DEVINE MERCY OF MANISTEE / 

DIOCESE OF GAYLORD, 

 

 

Petitioner, 

 

v 

 

CITY OF MANISTEE, 

 

 

Respondent. 

 

MTT Docket No. 25-003340 

 

 

PPN: 51-51-713-125-04 

 

____________________________/ 

 

 

 

Father James Bearss, Pastor for 

Divine Mercy Parish 

Representative for Petitioner 

611 West North Street 

Gaylord, Michigan 49735 

(231) 723-2619 

jbearss@dioceseofgaylord.org 

Toby Koenig (P72367) 

BLOOM SLUGGETT, PC 

Attorney for Respondent 

161 Ottawa Avenue NW, Suite 400 

Grand Rapids, Michigan 49503 

(616) 965-9340 

toby@bloomsluggett.com 

___________________________/ 

 

 

APPEARANCE 

 

NOW COMES attorney Toby Koenig, of the law firm of Bloom Sluggett, PC, and hereby 

enters his appearance on behalf of Respondent City of Manistee in this matter. 

 

 

 

 

 

 

 

Respectfully, 

Date: November 17, 2025 

 

 

 

/s/Toby Koenig 

Toby Koenig 

 

 

 

 

 

 

 

Bloom Sluggett, PC 

 

 

 

 

 

 

 

Attorney for Respondent 

 

 

 

 

 

 

 

161 Ottawa Ave, NW Suite 400 

 

 

 

 

 

 

 

Grand Rapids, MI 49503

Page 2

STATE OF MICHIGAN 

DEPARTMENT OF LICENSING & REGULATORY AFFAIRS 

MICHIGAN TAX TRIBUNAL 

 

 

DEVINE MERCY OF MANISTEE / 

DIOCESE OF GAYLORD, 

 

 

Petitioner, 

 

v 

 

CITY OF MANISTEE, 

 

 

Respondent. 

 

MTT Docket No. 25-003340 

 

 

PPN: 51-51-713-125-04 

 

____________________________/ 

 

 

 

Father James Bearss, Pastor for 

Divine Mercy Parish 

Representative for Petitioner 

611 West North Street 

Gaylord, Michigan 49735 

(231) 723-2619 

jbearss@dioceseofgaylord.org 

Toby Koenig (P72367) 

BLOOM SLUGGETT, PC 

Attorney for Respondent 

161 Ottawa Avenue NW, Suite 400 

Grand Rapids, Michigan 49503 

(616) 965-9340 

toby@bloomsluggett.com 

___________________________/ 

 

 

ANSWER AND AFFIRMATIVE DEFENSES TO PETITION 

 

NOW COMES Respondent through its attorneys, Bloom Sluggett, PC, and hereby submits 

its Answer to Petition and Affirmative Defenses as follows: 

1. Admitted. 

 

2. Admitted. 

 

3. There are no allegations in paragraph 3 of the petition and therefore no response is 

required. 

 

4. There are no allegations in paragraph 4 of the petition and therefore no response is 

required. 

 

5. There are no allegations in paragraph 5 of the petition and therefore no response is 

required.

Page 3

2 

 

4920-7045-5161, v. 1 

6. Admitted upon information and belief. 

 

7. There are no allegations in paragraph 7 of the petition and therefore no response is 

required. 

 

8. Respondent lacks sufficient knowledge or information to form a belief as to the 

truthfulness of the allegation in paragraph 8 of the petition and therefore leaves 

Petitioner to its proofs. Respondent admits that no protest to the Board of Review 

was required. 

 

9. There are no allegations in paragraph 9 of the petition and therefore no response is 

required. 

 

10. Admitted. 

 

11. Admitted. 

 

12. Respondent lacks sufficient knowledge or information to form a belief as to the 

truthfulness of the allegation in paragraph 12 of the petition and therefore leaves 

Petitioner to its proofs. 

 

13. Paragraph 13 is simply a restatement of Petitioner’s claims and therefore no 

response is required. 

 

14. Admitted. 

 

15. There are no allegations in paragraph 15 of the petition and therefore no response 

is required. 

 

16. Denied. The correct values are as follows: AV/SEV: $478,800; TV: $478,800; TCV: 

$957,600. 

 

17. Denied as untrue. 

 

18. Denies as untrue. 

 

19. Paragraph 19 alleges the relief requested by Petitioner, to which no response is 

required. 

 

20. Respondent lacks sufficient knowledge or information to form a belief as to the 

truthfulness of the allegation in paragraph 20 of the petition and the attachment to 

the petition; therefore Respondent leaves Petitioner to its proofs.

Page 4

3 

 

4920-7045-5161, v. 1 

WHEREFORE, Respondent requests that the Tribunal dismiss Petitioner’s appeal with 

prejudice, and award Respondent its costs, attorney fees, and all such further and additional relief 

as this Tribunal may deem appropriate. 

 

AFFIRMATIVE DEFENSES 

 

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

 

2. Petitioner’s claims against Respondent are barred because the City of Manistee 

used valuation methods in compliance with the

Page 5

4

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Page 1

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

ORLENE HAWKS

DIRECTOR

Entire Tribunal Case Information Sheet - Respondent

MOAHR DOCKET NO. 25-003340

Section 1: Respondent’s Contact Information

Filer Type: Local Unit of Government

City Of Manistee (MANISTEE)

Local Unit of Government/First Name

M.I.

Last Name

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

City or Town

State

Michigan

ZIP Code

Telephone Number

Fax Number

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

Section 2: Attorney/Authorized Representative’s Contact Information

First Name

Toby

M.I.

Last Name

Koenig

Firm Name (if any)

Bloom Sluggett PC

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

161 Ottawa Ave NW

Suite 400

City or Town

Grand Rapids

State

Michigan

ZIP Code

49503

Telephone Number

616-965-9343

Fax Number

616-965-9350

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

toby@bloomsluggett.com

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

Respondent or Authorized Attorney/Representative’s Signature: 

Toby Koenig

/s/

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Page 1

RECEIVED 

NOV 0 4 2025 

Leung 

MICHIGAN TAX TRIBUNAL 

Divine Mercy of Manistee / Diocese of Gaylord 

| 

MICHIGAN TAX TRIBUNAL 

Petitioner(s) 

v 

MTT Docket No. 25003340 

Cily of Manistee 

Respondent(s) 

PROOF OF SERVICE FOR PROPERTY TAX PETITION 

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

Ann Brown 

states that on October 

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 (ia certified mail): 

6. 

State Treasurer (via first class mail): 

Michigan Department of Treasury, State Treasurer 

430 W. Allegan 

Lansing, MI 48922 

| Astin 

) 

10/29/25 

Ann Brown 

[Signature of person who is serving/mailing'copy] 

 [Printype name of person serving/mailing copy] 

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

PO BOX 30232, LANSING, Mi 48509 

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

Page 2

DEPARTMENT OF LICENSING & REGULATORY AFFAIRS 

MICHIGAN ADMINISTRATIVE HEARING SYSTEM 

MICHIGAN TAX TRIBUNAL 

DIVINE MERCY OF MANISTEE / DIOCESE OF GAYLORD, 

Petitioner, 

MTT Docket No. 25-003340 

v 

CITY OF MANISTEE, 

Parcel No. 51-51-713-125-04 

Respondent. 

Petitioner's Representative: 

Father James Bearss, Pastor for 

Divine Mercy Parish 

611 West North Street 

Gaylord, MI 49735 

(231) 723-2619 

jbearss@dioceseofgaylord.org 

Proof of Service 

Ann Brown states that she is an employee of Divine Mercy Parish and that on the A 

th of October she served 

via certified mail a copy of the petitioner's Entire Tribunal Property Tax Petition on: 

Assessor Marlene "Molly" Whetstone 

70 Maple St. 

Manistee, MI 49660

Page 3

DEPARTMENT OF LICENSING & REGULATORY AFFAIRS 

MICHIGAN ADMINISTRATIVE HEARING SYSTEM 

MICHIGAN TAX TRIBUNAL 

DIVINE MERCY OF MANISTEE / DIOCESE OF GAYLORD, 

Petitioner, 

MTT Docket No. 25-003340 

v 

CITY OF MANISTEE, 

Parcel No. 51-51-713-125-04 

Respondent. 

Petitioner's Representative: 

Father James Bearss, Pastor for 

Divine Mercy Parish 

611 West North Street 

Gaylord, MI 49735 

(231) 723-2619 

jbearss@dioceseofgaylord.org 

Proof of Service 

Ann Brown states that she is an employee of Divine Mercy Parish and that on the 29 

th of October she served 

via certified mail a copy of the petitioner's Entire Tribunal Property Tax Petition on: 

City Clerk Heather Pefley 

70 Maple St. 

Manistee, MI 49660

Page 4

DEPARTMENT OF LICENSING & REGULATORY AFFAIRS 

MICHIGAN ADMINISTRATIVE HEARING SYSTEM 

MICHIGAN TAX TRIBUNAL 

DIVINE MERCY OF MANISTEE / DIOCESE OF GAYLORD, 

Petitioner, 

MTT Docket No. 25-003340 

4 

CITY OF MANISTEE, 

Parcel No. 51-51-713-125-04 

Respondent. 

Petitioner's Representative: 

Father James Bearss, Pastor for 

Divine Mercy Parish 

611 West North Street 

Gaylord, MI 49735 

(231) 723-2619 

jbearss@dioceseofgaylord.org 

Proof of Service 

Ann Brown states that she is an employee of Divine Mercy Parish and that on the 29 

th of October she served 

via first class mail a copy of the petitioner's Entire Tribunal Property Tax Petition on: 

Manistee County 

Attn: Equalization Director Heather Vasquez 

415 Third St..

Page 5

DEPARTMENT OF LICENSING & REGULATORY AFFAIRS 

MICHIGAN ADMINISTRATIVE HEARING SYSTEM 

MICHIGAN TAX TRIBUNAL 

DIVINE MERCY OF MANISTEE / DIOCESE OF GAYLORD, 

Petitioner, 

MTT Docket No. 25-003340 

v 

CITY OF MANISTEE, 

Parcel No. 51-51-713-125-04 

Respondent. 

Petitioner's Representative: 

Father James Bearss, Pastor for 

Divine Mercy Parish 

611 West North Street 

Gaylord, MI 49735 

(231) 723-2619 

jbearss@dioceseofgaylord.org 

Proof of Service 

Ann Brown states that she is an employee of Divine Mercy Parish and that on the 29 

th of October she served 

via first class mail a copy of the petitioner's Entire Tribunal Property Tax Petition on: 

Manistee County 

Attn: County Clerk Shelli Johnson 

415 Third St.. 

Manistee, MI 49660

Page 6

DEPARTMENT OF LICENSING & REGULATORY AFFAIRS 

MICHIGAN ADMINISTRATIVE HEARING SYSTEM 

MICHIGAN TAX TRIBUNAL 

DIVINE MERCY OF MANISTEE / DIOCESE OF GAYLORD, 

Petitioner, 

MTT Docket No. 25-003340 

\ 

CITY OF MANISTEE, 

Parcel No. 51-51-713-125-04 

Respondent. 

Petitioner's Representative: 

Father James Bearss, Pastor for 

Divine Mercy Parish 

611 West North Street 

Gaylord,

Page 7

DEP

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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

Divine Mercy of Manistee Diocese of Gaylord, 

Petitioner,

 MICHIGAN TAX TRIBUNAL

v

MTT Docket No.: 25-003340

City Of Manistee, 

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: October 14, 2025

PROOF OF SERVICE

I certify that a copy of the foregoing was sent on the entry date indicated above to the 

parties or their attorneys or authorized representatives, if any, utilizing either the mailing 

or email addresses on file, as provided by those parties, attorneys, or authorized 

representatives.

By: Tribunal Clerk

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Page 1

AD

RECEIVED 

SEP 04 2025 

MICHIGAN TAX TRIBUNAL 

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

Divine Mercy of Manistee / Diocese of Gaylord 

, 

MICHIGAN TAX TRIBUNAL 

Petitioner(s) 

\ 

MTT Docket No. 

City of Manistee 

Respondent(s) 

ENTIRE TRIBUNAL PROPERTY TAX PETITION 

1. 

Property Parcel No: 51-51-713-125-04 

(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): 

Not applicable 

6. 

The property identified above is classified as 

201 (Commercial Improved)

Page 2

MTT Docket No. 

Page 2 of 4 

10. 

11. 

12. 

13. 

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): 

Because the property retained its tax exemption from prior years on the 2025 

assessment and real property tax rolls until action by the July 2025 Board of Review, 

there was no need for a protest. Also, commercial real property does not require a 

protest to the March Board of Review. MCL 205.735a(4)(a). 

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

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

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

Petitioner relies to invoke the Tribunals authority over the assessment or 

assessments at issue (attach additional page if necessary): 

Not applicable. 

The property or properties at issue are located in Manistee 

County. The 

property or properties’ address is: 

1200 S US-31 

Manistee, Ml 49660 

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

local governmental unit): City of Manistee 

Petitioner's legal residence or principal office address is: 

611 West North Street 

Gaylord MI 49735 

jbearss@dioceseofgaylord.org 

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

X 

the property or properties’ true cash and taxable values 

the property or properties’ taxable value only 

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

dispute as to the value of an addition or loss? ___ Yes 

X No 

uniformity of the property or properties’ assessment

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): 

Not Applicable 

16. 

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

Board of Review are: 

Tax Year 

True Cash Value 

Assessed Value 

Taxable Value 

2025 

$966,000 

$478,000 

$478,000 

17. 

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

Tax Year 

True Cash Value 

State Equalized Value 

Taxable Value 

2025 

$261,500 

$130,750 

$130,750 

18. 

The values in dispute for the property identified above are: 

Tax Year 

True Cash Value 

State Equalized Value 

Taxable Value 

2025 

$694,500 

$347,250 

$347,250 

19. 

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

Petitioner requests that the tax exemption for the property on the original 2025 assessment and tax rolls be 

reinstated and the assessed value and the taxable value be returned to $0 and an award of filing fees and other 

relief to which to which Petitioner is entitled. Should said tax exemption not be reinstated, Petitioner

Page 4

MT

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Page 1

AD

RECEIVED 

SEP 04 2025 

MICHIGAN TAX TRIBUNAL 

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

Divine Mercy of Manistee / Diocese of Gaylord 

, 

MICHIGAN TAX TRIBUNAL 

Petitioner(s) 

\ 

MTT Docket No. 

City of Manistee 

Respondent(s) 

ENTIRE TRIBUNAL PROPERTY TAX PETITION 

1. 

Property Parcel No: 51-51-713-125-04 

(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): 

Not applicable 

6. 

The property identified above is classified as 

201 (Commercial Improved)

Page 2

MTT Docket No. 

Page 2 of 4 

10. 

11. 

12. 

13. 

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): 

Because the property retained its tax exemption from prior years on the 2025 

assessment and real property tax rolls until action by the July 2025 Board of Review, 

there was no need for a protest. Also, commercial real property does not require a 

protest to the March Board of Review. MCL 205.735a(4)(a). 

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

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

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

Petitioner relies to invoke the Tribunals authority over the assessment or 

assessments at issue (attach additional page if necessary): 

Not applicable. 

The property or properties at issue are located in Manistee 

County. The 

property or properties’ address is: 

1200 S US-31 

Manistee, Ml 49660 

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

local governmental unit): City of Manistee 

Petitioner's legal residence or principal office address is: 

611 West North Street 

Gaylord MI 49735 

jbearss@dioceseofgaylord.org 

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

X 

the property or properties’ true cash and taxable values 

the property or properties’ taxable value only 

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

dispute as to the value of an addition or loss? ___ Yes 

X No 

uniformity of the property or properties’ assessment

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): 

Not Applicable 

16. 

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

Board of Review are: 

Tax Year 

True Cash Value 

Assessed Value 

Taxable Value 

2025 

$966,000 

$478,000 

$478,000 

17. 

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

Tax Year 

True Cash Value 

State Equalized Value 

Taxable Value 

2025 

$261,500 

$130,750 

$130,750 

18. 

The values in dispute for the property identified above are: 

Tax Year 

True Cash Value 

State Equalized Value 

Taxable Value 

2025 

$694,500 

$347,250 

$347,250 

19. 

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

Petitioner requests that the tax exemption for the property on the original 2025 assessment and tax rolls be 

reinstated and the assessed value and the taxable value be returned to $0 and an award of filing fees and other 

relief to which to which Petitioner is entitled. Should said tax exemption not be reinstated, Petitioner

Page 4

MT

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