Division Ave Self Storage LLC Petitioner Vs. City Of Wyoming 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

NOTICE OF SEPTEMBER 16- 30, 2027 PREHEARING GENERAL CALL AND 

ORDER OF PROCEDURE

Division Ave Self Storage LLC,

Petitioner,

v

 

 

City of Wyoming,

Respondent.

 MTT Docket No. 26-001141

Please be advised that 26-001141 has been placed on a two-week Prehearing General 

Call commencing September 16, 2027. Unless ordered otherwise, parties will be 

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

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

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

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

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

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

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

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

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

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

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

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

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

covered by the order will not be published.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

Protective Order will be published.

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

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

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

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

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

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

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

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

of the Tribunal’s website. 

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

website for more information.

Page 2

MTT Docket No. 26-001141

Page 2 of 3

IT IS ORDERED that the parties shall:

a. If no valuation disclosure is required, notify the Tribunal and the opposing parties 

in writing within 21 days of entry of this order that no valuation disclosure is being 

filed. The notice shall indicate the reason or reasons why no valuation disclosure 

is required (i.e., exemption claim, etc.).

b. If a valuation disclosure is required, file and exchange their valuation disclosures 

by May 20, 2027. Valuation disclosures will not be admitted into evidence unless 

disclosed and furnished in accordance with this order (even though admissible) 

except upon a finding of good cause by the Tribunal.

IT IS FURTHER ORDERED that the parties shall file and exchange their Prehearing 

Statements by May 20, 2027. Witnesses, with the exception of rebuttal witnesses, will 

not be allowed to testify unless disclosed in the Prehearing Statement and the 

Prehearing Statement is furnished in accordance with this order except upon a finding 

of good cause by the Tribunal. Failure to file the Prehearing Statement may result in 

holding a party or parties in default. See TTR 237. 

IT IS FURTHER ORDERED that “Pre-Valuation Disclosure” discovery is CLOSED on 

May 20, 2027, which means all discovery has been requested, all Motions to Compel 

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

date. Discovery relative to the valuation disclosure prepared for purposes of litigating 

this case or the valuation expert that prepared that valuation disclosure is not permitted

Page 3

MTT

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Page 1

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

Division Ave Self Storage LLC 

; 

MICHIGAN TAX TRIBUNAL 

Petitioner(s) 

v 

MTT Docket No. 26-001141 

City of Wyoming 

, 

Respondent(s) 

PROOF OF SERVICE 

Gregory T. Stremers 

states that on August 20, 2026 

he/she 

[Name of person serving/mailing petition] 

[date of service] 

served a copy of the Response to Petition 

relative to the above-captioned matter upon: 

[Provide name and address of the party/people being served] 

BRIAN E. ETZEL (54905) 

Williams, Williams, Ratner & Plunkett, PC 

380 N. Old Woodword Ave Ste 300 

Birmingham, MI 48009 

re 

of 

on who is serving/mailing copy] 

Gregory T. Stremers (P45006) 

[Print/type name of person serving/mailing copy] 

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

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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: 26-001141

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

Party Filing Document 

Respondent

Files

Document Type: Proof of Service: Misc Documents

Attachment File Name: POS Respondent's Response to Petition.GTS

Fee Information

Filing Fee: $ 0.00

Payment Information

Payment: $ 0.00

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Page 1

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

Division Ave Self Storage LLC 

; 

MICHIGAN TAX TRIBUNAL 

Petitioner(s) 

v 

MTT Docket No. 26-001141 

City of Wyoming 

, 

Respondent(s) 

PROOF OF SERVICE 

Gregory T. Stremers 

states that on August 20, 2026 

he/she 

[Name of person serving/mailing petition] 

[date of service] 

served a copy of the Response to Petition 

relative to the above-captioned matter upon: 

[Provide name and address of the party/people being served] 

BRIAN E. ETZEL (54905) 

Williams, Williams, Ratner & Plunkett, PC 

380 N. Old Woodword Ave Ste 300 

Birmingham, MI 48009 

re 

of 

on who is serving/mailing copy] 

Gregory T. Stremers (P45006) 

[Print/type name of person serving/mailing copy] 

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

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Page 1

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA 

DIRECTOR

Entire Tribunal Case Information Sheet - Respondent

MTT DOCKET NO. 21-001141

Section 1: Respondent’s Contact Information

Filer Type: 

Local Unit of Government

Local Unit of Government

City of Wyoming (KENT)

First Name

M.I.

Last Name

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

City or Town

State

ZIP Code

Telephone Number

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

 

Section 2: Attorney/Authorized Representative’s Contact Information

First Name

Gregory

M.I.

T

Last Name

Stremers

Firm Name (if any)

City of Wyoming City Attorney

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

2650 DeHoop Avenue SW

2650 DeHoop Avenue SW

City or Town

Wyoming

State

 Michigan

ZIP Code

49509

Telephone Number

(616)530-3194

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

greg.stremers@wyomingmi.gov

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

Respondent or Authorized Attorney/Representative’s Signature: 

Gregory T. Stremers

/s/

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Page 1

STATE OF MICHIGAN 

DEPARTMENT OF LICENSING & REGULATORY AFFAIRS 

MICHIGAN ADMINISTRATIVE HEARING SYSTEM 

MICHIGAN TAX TRIBUNAL 

Division Ave Self Storage, LLG, 

Petitioner, 

MTT Docket No. 26-001141 

v 

Parcel No. 41-17-36-476-031 

41-17-36-476-043 

City of Wyoming, 

41-17-36-476-007 

Respondent. 

Brian E. Etzel (P54805) 

Gregory T. Stremers (P45006) 

Williams, Williams, Rattner 

Wyoming City Attorney 

& Plunkett, PC 

Respondent's Representative 

Attorneys for Petitioner 

2650 DeHoop Ave SW 

380 N. Old Woodward Ave, Ste 300 

Wyoming, MI 49509-0805 

Birmingham, M! 48009 

(616) 530-3194 

(248) 642-0333 

Greg. Stremers@wyomingmi.gov 

bee@wwrplaw.com 

RESPONDENT'S RESPONSE TO PETITION 

Respondent, the City of Wyoming, states its Response to the Petition and is affirmative 

defenses: 

1. 

® 

No 

or oR 

WN 

Admitted. 

Admitted. 

Admitted. 

Admitted. 

Admitted. 

Admitted. 

Admitted. 

Denied as untrue, the values for the Subject Properties are as assessed and leaves 

Petitioner to its proofs.

Page 2

9. 

Admitted. 

10. Respondent neither admits nor denies as it is without sufficient information, and leaves 

Petitioner to its proofs. 

11. Denied as untrue, as the values for the Subject Properties are as stated and leaves 

Petitioner to its proofs. 

12. Denied as untrue as to uniformity, and in any event, the values for the Subject Properties 

are as assessed and leaves Petitioner to its proofs. 

AFFIRMATIVE DEFENSES 

Pending discovery and presentment of valuation by Petitioner, the City of Wyoming preliminary 

affirmative defense states: 

1. 

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

2. 

Any reduction in value compared to the assessed value is the result of Petitioner's own 

conduct or action such that it would be inequitable or improper to reduce Petitioner's tax 

liability. 

3. 

Granting the relief sought would result in dis-uniform assessment in violation of the Michigan 

Constitution. 

4. 

Respondent reserves the right to add or identify further affirmative defenses as they become 

known through the course of this litigation. 

WHEREFORE, Respondent respectfully requests that the tribunal issue an order denying 

Petitioner's request for Relief, affirming the tax rolls as they currently exist, and granting the 

Respondent such other and further relief as the Tribunal deems to be appropriate. 

Date: August 11, 2026 

Co 

~ 

GreoonT Stremers (P45008) 

ming City Nomar 

Respondent's Representative 

2650 DeHoop Ave SW 

Wyoming, MI 49509-0905 

(616) 530-3194 

Greg. Stremers@wyomingmi.gov

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Page 1

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA 

DIRECTOR

Entire Tribunal Case Information Sheet - Respondent

MTT DOCKET NO. 26-001141

Section 1: Respondent’s Contact Information

Filer Type: 

Local Unit of Government

Local Unit of Government

City of Wyoming (KENT)

First Name

M.I.

Last Name

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

City or Town

State

ZIP Code

Telephone Number

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

 

Section 2: Attorney/Authorized Representative’s Contact Information

First Name

Gregory

M.I.

T

Last Name

Stremers

Firm Name (if any)

City of Wyoming City Attorney

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

2650 DeHoop Avenue SW

2650 DeHoop Avenue SW

City or Town

Wyoming

State

 Michigan

ZIP Code

49509

Telephone Number

(616)530-3194

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

greg.stremers@wyomingmi.gov

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

Respondent or Authorized Attorney/Representative’s Signature: 

Gregory T. Stremers

/s/

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Page 1

STATE OF MICHIGAN 

DEPARTMENT OF LICENSING & REGULATORY AFFAIRS 

MICHIGAN TAX TRIBUNAL 

DIVISION AVE SELF STORAGE, LLC, 

Docket No. 26-001141 

Parcel Nos. 

 41-17-36-476-031 

Petitioner, 

41-17-36-476-043 

41-17-36-476-007 

v. 

CITY OF WYOMING, 

Respondent. 

Brian E. Etzel (P54905) 

John E. Scheibelhut (P74253) 

WILLIAMS, WILLIAMS, RATTNER 

& PLUNKETT, PC 

Attorneys for Petitioner 

380 N. Old Woodward Ave., Ste. 300 

Birmingham, MI 48009 

(248) 642-0333 

bee@wwrplaw.com 

jscheibelhut@wwrplaw.com 

PROOF OF SERVICE OF PETITION AND NOTICE OF DOCKET NUMBER

Page 2

PROOF OF SERVICE OF PETITION AND NOTICE OF DOCKET NUMBER 

Sarah Conner states that she served copies of the Entire Tribunal Property Tax Petition, Notice 

of Docket Number and this Proof of Service, on the persons listed below, by placing copies of those 

documents in a duly stamped, addressed envelope and placing the envelope in the United States mail 

on July 29, 2026. 

PERSONS SERVED: 

VIA CERTIFIED MAIL 

VIA FIRST CLASS US MAIL 

City of Wyoming 

Kent County Clerk 

Kentwood Public School District 

Assessor 

County Clerk's Office 

Secretary of the School Board 

1155 28th St SW 

300 Monroe Avenue NW 

5820 Eastern Ave 

Wyoming, MI 49509 

Grand Rapids, MI 49503 

Kentwood, MI 49508 

City of Wyoming 

Kent County 

State of Michigan 

Clerk 

Director of Equalization 

Michigan Department of Treasury 

1155 28th St SW 

300 Monroe Avenue NW 

Austin Building 

Wyoming, MI 49509 

Grand Rapids, MI 49503 

430 W. Allegan 

Lansing, MI 

48922 

% oy (Drwmn 

~~ 

Sarah Conner

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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: 26-001141

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

Party Filing Document 

Petitioner

Files

Document Type: Proof of Service: Petition

Attachment File Name: Proof of Service-Petition-Notice of Docket Number

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

Petition Page 1 

STATE OF MICHIGAN 

DEPARTMENT OF LICENSING & REGULATORY AFFAIRS 

MICHIGAN TAX TRIBUNAL 

 

 

DIVISION AVE SELF STORAGE, LLC, 

 

Docket No. 26- 

 

 

 

 

 

 

 

 

Parcel Nos. 41-17-36-476-031 

Petitioner, 

 

 

 

 

 

 

 

41-17-36-476-043 

41-17-36-476-007 

v. 

 

CITY OF WYOMING, 

 

 

Respondent. 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Brian E. Etzel (P54905) 

 

WILLIAMS, WILLIAMS, RATTNER 

& PLUNKETT, PC 

Attorneys for Petitioner 

380 N. Old Woodward Ave., Ste. 300 

Birmingham, MI 48009 

(248) 642-0333 

bee@wwrplaw.com 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Entire Tribunal Property Tax Petition 

 

 

Petitioner Division Ave Self Storage, LLC, by and through its attorneys, Williams 

Williams Rattner & Plunkett, PC, states as follows for its Entire Tribunal Property Tax Petition. 

The Parties 

1. 

Petitioner Division Ave Self Storage, LLC, is a Michigan limited liability company 

with its registered office located at 1411 3rd Street, 4th Flr Ste F, Port Huron, MI 48060. 

2. 

Respondent City of Wyoming is a Michigan city with its primary offices located at 

1155 28th St SW, Wyoming, MI 49509. 

The Subject Properties 

3. 

Petitioner owns properties identified as follows:

Page 2

Petition Page 2 

Parcel Number 

Property Address 

41-17-36-476-031 

5633 S Division 

41-17-36-476-043 

5611 S Division 

41-17-36-476-007 

5625 S Division 

 

These parcels are physically contiguous to each other. They are referred to collectively in this 

Petition as the “Subject Properties.” 

4. 

The Subject Properties are located in Kent County and are within the Kentwood 

Public school district. 

5. 

Respondent possesses jurisdiction to assess and collect property taxes for the 

Subject Properties. 

The 2026 Assessments 

6. 

For the 2026 tax year, Respondent classified the Subject Properties as commercial 

real property. 

7. 

For the 2026 tax year, Respondent established the Subject Properties’ assessments 

for property taxes in the amounts set forth in paragraph 1 of the attached Multiple Parcel Form. 

8. 

Petitioner contends that lawful assessments of the Subject Properties for the 2026 

tax year cannot exceed the amounts set forth in paragraph 2 of the attached Multiple Parcel Form. 

9. 

The amounts in dispute therefore equal the amounts identified in paragraph 3 of the 

attached Multiple Parcel Form. 

10. 

This Petition presents issues involving the Subject Properties’ valuation for 

assessment purposes. Petitioner does not believe that this Petition presents any issues arising out 

of “additions” or “losses” as the General Property Tax Act, MCL 211.1 et seq. (the “GPTA”), 

defines those terms, but reserves its right to assert issues involving losses should information 

supporting such issues become available.

Page 3

Petition Page 3 

11. 

The Subject Properties’ 2026 assessments (a) violate the Michigan Constitution, 

the GPTA, and other Michigan law, (b) are based on erroneous principles and information, (c) are 

based on the misapplication of valuation principles, and (d) otherwise violate Petitioner’s rights. 

12. 

Petitioner does not assert that the Subject Properties’ 2026 assessments are not 

uniform aside from the lack of uniformity resulting from Respondent overestimating the Subject 

Properties’ values. 

Conclusion and Request for Relief 

 

WHEREFORE, Petitioner respectfully requests that this honorable Tribunal enter 

judgment revising the Subject Properties’ 2026 assessments to amounts that do not exceed 

Petitioner’s contentions of value set forth on the attached Multiple Parcel Form and granting 

Petitioner all other relief to which it is entitled under Michigan law. 

 

 

 

 

 

Respectfully Submitted, 

 

 

 

 

 

 

WILLIAMS WILLIAMS RATTNER 

 

 

 

 

 

& PLUNKETT PC 

 

 

 

 

 

 

 

By: 

/s/ Brian E. Etzel 

 

 

 

 

 

 

 

 Brian E. Etzel (P54905) 

Dated: May 19, 2026 

 

 

Attorneys for Petitioner

Page 4

Multiple Parcel Form Page 1 

STATE OF MICHIGAN 

DEPARTMENT OF LICENSING & REGULATORY AFFAIRS 

MICHIGAN TAX TRIBUNAL 

 

 

DIVISION AVE SELF STORAGE, LLC, 

 

Docket No. 26- 

 

 

 

 

 

 

 

 

Parcel Nos. 41-17-36-476-031 

Petitioner, 

 

 

 

 

 

 

 

41-17-36-476-043 

41-17-36-476-007 

v. 

 

CITY OF WYOMING, 

 

 

Respondent. 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Brian E. Etzel (P54905) 

 

WILLIAMS, WILLIAMS, RATTNER 

& PLUNKETT, PC 

Attorneys for Petitioner 

380

Page 5

Mu

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Page 1

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA 

DIRECTOR

Entire Tribunal Case Information Sheet - Petitioner

MTT DOCKET NO. 

 

Section 1: Petitioner’s Contact Information

Filer type: 

Organization 

Local Unit of Government

First Name

M.I.

Last Name/Company Name

DIVISION AVE SELF STORAGE, LLC

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

1411 3rd Street, 4th Flr Ste F

City or Town

Port Huron

State

Michigan

ZIP Code

48060

Telephone Number

2486420333

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

beetzel@wwrplaw.com

 

 

Section 2: Attorney/Authorized Representative’s Contact Information

First Name

Brian

M.I.

E

Last Name

Etzel

Firm Name (if any)

Williams Williams Rattner & Plunkett PC

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

380 N. Old Woodward Ave., Ste. 300

City or Town

Birmingham

State

Michigan

ZIP Code

48009

Telephone Number

2486420333

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

BEEtzel@wwrplaw.com

 

Section 3: Issue 

Please designate one: 

Valuation 

 

Section 4: Subject Property Information 

How many parcels are you 

appealing?

3

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

5633 S Division

Grand Rapids

Page 2

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA 

DIRECTOR

Michigan

49548

Taxing Authority (City or Township)

City of Wyoming (KENT) 

County

Kent

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

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

Yes

 

 

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

True Cash and Taxable Values

If “Other”, please explain:

 

 

Section 6: Valuation Information for Each Parcel under Appeal

Parcel Number:

41-17-36-476-031

Classification of Property: Real (check one)

Commercial (check one)

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

2549500

Current Taxable Value as established by the Board of Review:

1894152

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

2800000

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

1400000

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

1400000

 

Section 6: Valuation Information for Each Parcel under Appeal

Parcel Number:

41-17-36-476-043

Classification of Property: Real (check one)

Commercial (check one)

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

149200

Current Taxable Value as established by the Board of Review:

Page 3

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA 

DIRECTOR

102283

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

160000

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

80000

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

80000

 

Section 6: Valuation Information for Each Parcel under Appeal

Parcel Number:

41-17-36-476-007

Classification of Property: Real (check one)

Commercial (check one)

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

35500

Current Taxable Value as established by the Board of Review:

33564

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

40000

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

20000

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

20000

Fee Information

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

highest State Equalized Value or

Page 4

STATE

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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

Division Ave Self Storage LLC, 

Petitioner,

 MICHIGAN TAX TRIBUNAL

v

MTT Docket No.: 26-001141

City of Wyoming, 

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: July 23, 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

Petition Page 1 

STATE OF MICHIGAN 

DEPARTMENT OF LICENSING & REGULATORY AFFAIRS 

MICHIGAN TAX TRIBUNAL 

 

 

DIVISION AVE SELF STORAGE, LLC, 

 

Docket No. 26- 

 

 

 

 

 

 

 

 

Parcel Nos. 41-17-36-476-031 

Petitioner, 

 

 

 

 

 

 

 

41-17-36-476-043 

41-17-36-476-007 

v. 

 

CITY OF WYOMING, 

 

 

Respondent. 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Brian E. Etzel (P54905) 

 

WILLIAMS, WILLIAMS, RATTNER 

& PLUNKETT, PC 

Attorneys for Petitioner 

380 N. Old Woodward Ave., Ste. 300 

Birmingham, MI 48009 

(248) 642-0333 

bee@wwrplaw.com 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Entire Tribunal Property Tax Petition 

 

 

Petitioner Division Ave Self Storage, LLC, by and through its attorneys, Williams 

Williams Rattner & Plunkett, PC, states as follows for its Entire Tribunal Property Tax Petition. 

The Parties 

1. 

Petitioner Division Ave Self Storage, LLC, is a Michigan limited liability company 

with its registered office located at 1411 3rd Street, 4th Flr Ste F, Port Huron, MI 48060. 

2. 

Respondent City of Wyoming is a Michigan city with its primary offices located at 

1155 28th St SW, Wyoming, MI 49509. 

The Subject Properties 

3. 

Petitioner owns properties identified as follows:

Page 2

Petition Page 2 

Parcel Number 

Property Address 

41-17-36-476-031 

5633 S Division 

41-17-36-476-043 

5611 S Division 

41-17-36-476-007 

5625 S Division 

 

These parcels are physically contiguous to each other. They are referred to collectively in this 

Petition as the “Subject Properties.” 

4. 

The Subject Properties are located in Kent County and are within the Kentwood 

Public school district. 

5. 

Respondent possesses jurisdiction to assess and collect property taxes for the 

Subject Properties. 

The 2026 Assessments 

6. 

For the 2026 tax year, Respondent classified the Subject Properties as commercial 

real property. 

7. 

For the 2026 tax year, Respondent established the Subject Properties’ assessments 

for property taxes in the amounts set forth in paragraph 1 of the attached Multiple Parcel Form. 

8. 

Petitioner contends that lawful assessments of the Subject Properties for the 2026 

tax year cannot exceed the amounts set forth in paragraph 2 of the attached Multiple Parcel Form. 

9. 

The amounts in dispute therefore equal the amounts identified in paragraph 3 of the 

attached Multiple Parcel Form. 

10. 

This Petition presents issues involving the Subject Properties’ valuation for 

assessment purposes. Petitioner does not believe that this Petition presents any issues arising out 

of “additions” or “losses” as the General Property Tax Act, MCL 211.1 et seq. (the “GPTA”), 

defines those terms, but reserves its right to assert issues involving losses should information 

supporting such issues become available.

Page 3

Petition Page 3 

11. 

The Subject Properties’ 2026 assessments (a) violate the Michigan Constitution, 

the GPTA, and other Michigan law, (b) are based on erroneous principles and information, (c) are 

based on the misapplication of valuation principles, and (d) otherwise violate Petitioner’s rights. 

12. 

Petitioner does not assert that the Subject Properties’ 2026 assessments are not 

uniform aside from the lack of uniformity resulting from Respondent overestimating the Subject 

Properties’ values. 

Conclusion and Request for Relief 

 

WHEREFORE, Petitioner respectfully requests that this honorable Tribunal enter 

judgment revising the Subject Properties’ 2026 assessments to amounts that do not exceed 

Petitioner’s contentions of value set forth on the attached Multiple Parcel Form and granting 

Petitioner all other relief to which it is entitled under Michigan law. 

 

 

 

 

 

Respectfully Submitted, 

 

 

 

 

 

 

WILLIAMS WILLIAMS RATTNER 

 

 

 

 

 

& PLUNKETT PC 

 

 

 

 

 

 

 

By: 

/s/ Brian E. Etzel 

 

 

 

 

 

 

 

 Brian E. Etzel (P54905) 

Dated: May 19, 2026 

 

 

Attorneys for Petitioner

Page 4

Multiple Parcel Form Page 1 

STATE OF MICHIGAN 

DEPARTMENT OF LICENSING & REGULATORY AFFAIRS 

MICHIGAN TAX TRIBUNAL 

 

 

DIVISION AVE SELF STORAGE, LLC, 

 

Docket No. 26- 

 

 

 

 

 

 

 

 

Parcel Nos. 41-17-36-476-031 

Petitioner, 

 

 

 

 

 

 

 

41-17-36-476-043 

41-17-36-476-007 

v. 

 

CITY OF WYOMING, 

 

 

Respondent. 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Brian E. Etzel (P54905) 

 

WILLIAMS, WILLIAMS, RATTNER 

& PLUNKETT, PC 

Attorneys for Petitioner 

380

Page 5

Mu

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

Page 1

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA 

DIRECTOR

Entire Tribunal Case Information Sheet - Petitioner

MTT DOCKET NO. 

 

Section 1: Petitioner’s Contact Information

Filer type: 

Organization 

Local Unit of Government

First Name

M.I.

Last Name/Company Name

DIVISION AVE SELF STORAGE, LLC

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

1411 3rd Street, 4th Flr Ste F

City or Town

Port Huron

State

Michigan

ZIP Code

48060

Telephone Number

2486420333

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

beetzel@wwrplaw.com

 

 

Section 2: Attorney/Authorized Representative’s Contact Information

First Name

Brian

M.I.

E

Last Name

Etzel

Firm Name (if any)

Williams Williams Rattner & Plunkett PC

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

380 N. Old Woodward Ave., Ste. 300

City or Town

Birmingham

State

Michigan

ZIP Code

48009

Telephone Number

2486420333

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

BEEtzel@wwrplaw.com

 

Section 3: Issue 

Please designate one: 

Valuation 

 

Section 4: Subject Property Information 

How many parcels are you 

appealing?

3

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

5633 S Division

Grand Rapids

Page 2

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA 

DIRECTOR

Michigan

49548

Taxing Authority (City or Township)

City of Wyoming (KENT) 

County

Kent

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

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

Yes

 

 

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

True Cash and Taxable Values

If “Other”, please explain:

 

 

Section 6: Valuation Information for Each Parcel under Appeal

Parcel Number:

41-17-36-476-031

Classification of Property: Real (check one)

Commercial (check one)

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

2549500

Current Taxable Value as established by the Board of Review:

1894152

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

2800000

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

1400000

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

1400000

 

Section 6: Valuation Information for Each Parcel under Appeal

Parcel Number:

41-17-36-476-043

Classification of Property: Real (check one)

Commercial (check one)

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

149200

Current Taxable Value as established by the Board of Review:

Page 3

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA 

DIRECTOR

102283

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

160000

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

80000

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

80000

 

Section 6: Valuation Information for Each Parcel under Appeal

Parcel Number:

41-17-36-476-007

Classification of Property: Real (check one)

Commercial (check one)

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

35500

Current Taxable Value as established by the Board of Review:

33564

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

40000

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

20000

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

20000

Fee Information

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

highest State Equalized Value or

Page 4

STATE

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