Dykema Excavators Inc, Petitioner V Township Of Solon, 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 

Dykema Excavators Inc, 

MICHIGAN TAX TRIBUNAL 

 

Petitioner, 

SMALL CLAIMS DIVISION 

 

v 

 

MTT Docket No. 25-002687 

 

Solon Township, 

 

Presiding Judge 

Respondent. 

 

Patricia L. Halm 

 

ORDER OF DISMISSAL 

 

The Tribunal has considered the file in this case and finds that it has no authority over 

Petitioner’s appeal. The pleadings and accompanying documentation indicate that 

Petitioner is appealing the taxable value and exempt status for Parcel No. 41-50-27-

020-325 for the 2025 tax year. The Tribunal has no authority over that parcel under 

MCL 211.9o(2)(a), however, because Petitioner failed to appeal to the March BOR and 

then appeal a BOR decision to the Tribunal within 35 days of that decision.1 The 

Tribunal’s jurisdiction is limited to “direct review of a final decision,” and here, there is no 

final decision to review.2 

 

Petitioner’s failure to file the appeal by the statutory deadline is a failure to invoke the 

Tribunal’s statutory jurisdiction over this proceeding.3 In Sixarp, the Michigan Supreme 

Court reiterated previous appellate decisions in its reasoning that the Tribunal’s 

jurisdiction is statutory by nature. 

 

MCL 205.735a(3) “is not a notice statute, but is a jurisdictional statute that 

governs when and how a petitioner invokes the Tax Tribunal’s jurisdiction.” 

We therefore overrule Parkview4 to the extent that it incorrectly held that the 

protest requirement of . . . the precursor to MCL 205.735a . . . is a mere 

“procedural requirement for perfecting an appeal in the Tax Tribunal” and 

not an express limitation on the MTT’s jurisdiction. Instead, the protest 

requirement of MCL 205.735a(3) may only be waived by the court if 

necessary to remedy a constitutional due-process violation that deprived 

the taxpayer of their ability to invoke the right to protest.5 

 

The Tribunal finds that the same reasoning relied upon by the Sixarp court is applicable 

to MCL 211.9o(2)(a) in this case. The Legislature created a statutory jurisdiction 

requirement that an assessor denial be appealed to the BOR and that the BOR decision 

 

1 MCL 211.9m(2)(c) states in pertinent part: “An appeal of a denial by the March board of review may be 

made by filing a petition with the Michigan tax tribunal within 35 days of the denial notice.” 

2 See MCL 205.731(a). 

3 See Sixarp, LLC v Byron Twp, __Mich __; __ NW3d __ (2025) (Docket No 166190) at 8. 

4 Parkview Memorial Ass’n v City of Livonia¸ 183 Mich App 116; 454 NW2d 169 (1990). 

5 See Sixarp at 8 (citations omitted).

Page 2

MTT Docket No. 25-002687 

Page 2 of 3 

 

be appealed by filing a petition with the Tribunal within 35 days of the day of the BOR 

notice. This statutory subsection, like MCL 205.735a(3), controls the Tribunal’s 

jurisdiction over an appeal. The Tribunal has no equitable power to disregard a 

statutory filing deadline.6 “If an assessment for a particular tax year is not protested to 

the Board and appealed to the Tribunal via timely petition, the Tribunal lacks jurisdiction 

to consider challenges to that tax year.”7 “[S]imply because the plaintiffs' underlying 

claim has a constitutional dimension, and may even be meritorious, does not excuse the 

plaintiffs' failure to assert their claim within the applicable statutory period of limitation.”8 

 

The Tribunal notes that the petition and response to order in this case contend that 

proper notice was not sent to Petitioner. This contention of improper notice, if 

actionable, would require a determination by an applicable authority that the purported 

error resulted in a due-process violation. As explained above, the Tribunal lacks any 

equitable authority to consider a potential due-process violation. Jurisdiction as a result 

of a failure of a unit of government to comply with a statutory obligation, if there was 

any, may be vested upon the Tribunal by a judicial body only as a matter of equity.9 

Lacking jurisdiction, the only appropriate action is dismissal. Therefore, 

 

IT IS ORDERED that the case is DISMISSED. 

 

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

 

APPEAL RIGHTS 

If you disagree with the final decision in this case, you may file a motion for 

reconsideration with the Tribunal or a claim of appeal with the Michigan Court of 

Appeals. 

 

A motion for reconsideration must be filed with the Tribunal with the required filing fee 

within 21 days from the date of entry of the final decision. Because the final decision 

closes the case, the motion cannot be filed through the Tribunal’s web-based e-filing 

system; it must be filed by mail or personal service. The fee for the filing of such 

motions is $50.00 in the Entire Tribunal and $25.00 in the Small Claims Division, unless 

the Small Claims decision relates to the valuation of property and the property had a 

principal residence exemption of at least 50% at the time the petition was filed or the 

decision relates to the grant or denial of a poverty or disabled veterans exemption and, 

if so, there is no filing fee. You are required to serve a copy of the motion on the 

 

6 The Tribunal’s powers are limited to those authorized by statute and do not include powers of equity. 

See Federal-Mogul Corp v Dep’t of Treasury, 161 Mich App 346 (1987), Elec Data Sys Corp v Flint Twp, 

253 Mich App 538 (2002), and VanderWerp v Plainfield Twp, 278 Mich App 624 (2008). 

7 See Forbes v City of Ann Arbor, unpublished per curiam opinion of the Michigan Court of Appeals, 

issued May 11, 2023 (Docket No 361648). 

8 See Szymanski v City of Westland, 420 Mich 301, 303; 362 NW2d 224, 225 (1984). 

9 See Sixarp at 4, 8. The court held respectively that “the Court of Appeals remedied the

Page 3

M

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Page 1

GRETCHEN WHITMER 

STATE OF MICHIGAN 

GOVERNOR 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

LANSING 

RECEIVED 

SEP 102025 

MICHIGAN TAX TRIBUNAL 

MARLON |. BROWN, DPA 

DIRECTOR 

MTT DOCKET N 

PROPERTY TAX APPEAL ANSWER FORM 

VALUATION / EXEMPTION / CLASSIFICATION APPEAL 

0. 25-002687 

Section 1: Respondent’s Contact Information 

First Name 

M.L 

Last Name 

Solon 

Township 

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

15185 Algoma Ave NE 

City or Town 

State 

ZIP Code 

Cedar Springs 

Mi 

49319 

Telephone ere 1 6696 1 7 1 8 

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

Section 2: Respondent’s Attorney/Au thorized Representative’s Contact information 

} 

First Name 

MI 

Last Name 

Dorothy 

Willoughby 

Firm Name (if any} 

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

15185 Algoma Ave NE 

City or Town 

State 

ZIP Code 

Cedar Springs 

Mi 

149319 

Telephone Nmoer 2 166961718 

Email Address (do not enter unless you want MTT to send all 

assessor@solontwp.org 

correspondence via email) 

Section 3: Subject Property Information 

[ves 

[no 

Does the subject property have a Principal Residence Exemption of 50% or more? 

Are the parcels listed by Petitioner contiguous or adjoining? 

7 ves 

[0 No 

[J Not Applicable 

If not, list which parcels adjoin one another,

Page 2

\ 

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

Section 4: Explain Your Answer to this Appeal 

Dykema Excavators did submit 

a Small Business Property Tax Exemption Claim Under 

ML 211.90 (5076) signed February 14, 2025 and received in our office on February 18, 

2025. This exemption was missed and was not entered resulting in Dykema Excavators 

receiving a tax bill. Assessment notices were mailed in a timely manner, though 

i do not 

have proof they received their assessment notice. Since 

| do not have authority to 

correct the error, 

| instructed Dykema Excavators to file a claim. 

Section 5: Jurisdictional Issues 

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

Did Petitioner protest the assessment at a Board of Review (BOR)? [H] Yes 

[] No 

If yes, check which BOR Petitioner attended: (} March 

[| July 

[mm] December 

If no, was the Notice of Assessment properly sent to Petitioner prior to the March BOR? OJ Yes 

0 No 

*Submit a copy of the Notice of Assessment with the Answer, 

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

[I] No 

If yes, cite the Board's authority. 

Was the assassment(s) al issu establishea ds the result of a clerical ervor.or mutual mistake of fact? [I] Yes 

1 Ho 

if yes, explain 

Is Petitioner appealing from a State Tax Commission Order? 

[| Yes 

a No 

If so, what is the issue date? 

IF PETITIONER IS APPEALING THE UNCAPPING OF TAXABLE VALUE

Page 3

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON 1. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

Did Petitioner request a Poverty Exemption ata BOR? [] yes 

[Ino 

if Yes, check which BOR Petitioner attended: [_] March 

[J duty 

[J December 

List the date the BOR denied Petitioner's Poverty Exemption: 

IF PETITIONER IS APPEALING THE DENIAL OF AN EXEMPTION 

OTHER THAN POVERTY, PRINCIPAL RESIDENCE, OR QUALIFIED AGRICULTURAL EXEMPTIONS 

Did Petitioner request the exemption ata BOR? [] Yes 

[<I No 

If Yes, check which BOR Petitioner attended: [| March 

[J wuty 

[J December 

Tax Year(s) denied: 

List the date the exemption was denied: 

What statutory section did Petitioner request the subject property be exempt? 

iF PETITIONER IS APPEALING THE CLASSIFICATION OF PROPERTY 

What do you beilleve the classification should be: 

Real 

Personal 

(check one) 

0 

Agricultural 

Commercial 

Industrial 

Residential 

Timber-Cutover 

Developmental 

Utility 

(check one) 

Section 6: Valuation Information ruse the multiple parcel form for additional, contiguous parcels. 

Parcel Identification Number: 

Classification of Property: 

Real 

Personal 

(check one) 

Agricuitural 

Commercial 

Industrial 

Residential 

Timber-Cutover 

Developmental 

Utility 

{check one) 

Current Assessed Value (also known as State Equalized Value) as established by the BOR: 

Current Taxable Value as established by the BOR: 

What de you bajieve is the fal wgrkat value (leo khown aa True Qash Value)? 

Multiply the True Cash Value by .6 and enter here. This is your contention of Assessed Value, 

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

Page 4

SOLON TOWNSHIP 

GRAND RAPIDS MI 

423 

15185 Algoma Ave. 

Cedar Springs, MI 49319 

4 SEP 2025 

PM4 

L 

> 

Michigan Tax Tribunal 

611 W. Ottawa St. 

Lansing, MI 48933 

Epil 

Palhnlfo pgp

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

Dykema Excavators Inc,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 25-002687

Township Of Solon,

Respondent.

NOTICE OF FILING

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

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

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

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

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

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

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

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

information.

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

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

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

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

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

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

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

Alternate Dispute Resolution Options

INFORMAL SETTLEMENT CONFERENCE: Parties have the option of handling this 

case through an informal settlement conference. An informal settlement conference 

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

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

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

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

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

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

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

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

settlement conference process.

Page 2

MTT Docket No. 25-002687

Page 2 of 6

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

Mediation is a voluntary process where a mediator facilitates communication between 

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

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

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

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

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

email taxtrib@michigan.gov.

By: Tribunal Clerk

Entered: September 15, 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

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

Dykema Excavators Inc,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 25-002687

Township Of Solon,

Respondent.

NOTICE OF FILING

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

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

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

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

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

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

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

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

information.

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

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

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

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

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

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

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

Alternate Dispute Resolution Options

INFORMAL SETTLEMENT CONFERENCE: Parties have the option of handling this 

case through an informal settlement conference. An informal settlement conference 

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

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

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

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

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

appeal of a principal

Page 4

MTT

Page 5

ST

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Page 1

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

ORLENE HAWKS

DIRECTOR

PROPERTY TAX APPEAL PETITION FORM

VALUATION / EXEMPTION / CLASSIFICATION APPEAL

MOAHR DOCKET NO. 

Do not use this form to appeal Principal Residence Exemption, Qualified Agricultural Exemption, Special Assessment, or Non-Property tax 

disputes.

Pursuant to Michigan Tax Tribunal Rule (TTR) 277(3), you MUST submit a copy of the notice giving rise to the appeal (e.g. Board of Review 

Decision or Notice of Uncapping) with this Small Claims Petition, if applicable. If you do not submit this document, you may be held in default.

Section 1: Petitioner’s Contact Information

Filer Type: Organization 

First Name

Patricia

M.I.

K

Last Name/Company Name

Dykema Excavators Inc

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

1730 Three Mile Rd NE

City or Town

Grand Rapids

State

Michigan

ZIP Code

49505

Telephone Number

616-322-4142

Fax Number

616-363-1150

E-mail Address

pattyh@dykemaexcavators.com

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

First Name

Patricia

M.I.

K

Last Name

Hernandez

Firm Name (if any)

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

1730 Three Mile Rd NE

City or Town

Grand Rapids

State

Michigan

ZIP Code

49505

Telephone Number

616-322-4142

Fax Number

616-363-1150

E-mail Address 

pattyh@dykemaexcavators.com

Section 3: Subject Property Information

How many parcels are you appealing?

1

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.

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

41-50-27-020-325

Page 2

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

ORLENE HAWKS

DIRECTOR

Cedar Springs

Michigan

49319

Taxing Authority (City or Township)

Township Of Solon (KENT)

County 

Kent

Section 4: Issues Being Appealed (check all that apply)

Exemption from Taxation (other than the denial of a principal residence or qualified agricultural exemption)

 

Section 5: Explain the Reason for this Appeal

A 2025 Form 5076 Small Business Property Tax Exemption Claim Under MCL 211-9o was properly completed and timely filed with Solon Township. Per the 

Solon Township Assessor's office our exemption form was overlooked and not processed at the time of receipt. I am requesting that our Exemption Form is 

accepted as timely filed and our taxable value is adjusted to $0 for the 2025 tax year. It is a matter of concern that the responsibility to cover the correction cost for 

an assessor's mistake falls upon the Taxpayer in a case such as this.

Section 6: Jurisdictional Issues

Year(s) you are appealing:

2025

Did you protest the assessment at a Board of Review (BOR)? No

If Yes, check which BOR you attended AND upload the BOR decision: 

If No, check the applicable reason(s):

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

Did you request a Poverty Exemption at the BOR? 

If Yes, check which BOR considered your application AND upload the BOR decision: 

 March  July  December

If No, explain why:

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

Parcel Identification Number: 41-50-27-020-325

Classification of Property:

Personal

Commercial

Page 3

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

ORLENE HAWKS

DIRECTOR

Current Assessed Value (also known as State Equalized Value) as established by the BOR:

86300

Current Taxable Value as established by the BOR:

86300

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

172628 

Multiply the True Cash Value by .5 and enter here. This is your contention of Assessed Value (also known as State Equalized Value).

86314

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

0

Section 8: Classification Information *Only the MI Dep’t of Treasury may appeal this issue to the Tribunal*

Parcel Identification Number:

 

Current Classification of Property as established by Board of Review:

What do you believe is the property’s classification?

If improved property, how is the property currently being used?

If improved property, for what use was the property designed?

Fee Information

Does the subject property have a Principal Residence Exemption of at least 50% as of the date of the filing of this petition?

No

Are you appealing ONLY the denial of a Poverty Exemption?

No

If you answered yes to either or both of these questions, you are not required to pay any filing fees.

The filing fee is based on the greater of the 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 Taxable Value in contention will be used to determine your filing fee, plus $25.00 will be added for each additional parcel being 

appealed, not to exceed a total filing fee of $1,000.

If your property is residential property (see MCL 205.762) and

the State Equalized Value or Taxable Value in contention is: Filing Fee is:

$100,000.00 and under $125.00

$100,000.01 to $500,000.00 $200.00

$Over $500,000.00 $300.00

If your property is NOT residential property (see MCL 205.762) and

the State Equalized Value or Taxable Value in contention is: Filing Fee is:

$100,000.00 and under $250.00

* Plus $25.00 for each additional parcel, as indicated above.

If your property is NOT residential property and the State Equalized Value or Taxable Value in contention is $100,000.01 or greater the appeal does not qualify for 

Small Claims. Therefore, an Entire Tribunal petition must be filed.

Page 4

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

ORLENE HAWKS

DIRECTOR

Electronic Signature *Typing your name below will

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

Dykema Excavators Inc,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 25-002687

Township Of Solon,

Respondent.

NOTICE OF DOCKET NUMBER

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

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

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

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

submitted in this case.

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

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

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

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

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

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

Tribunal’s website.

By: __Tribunal Clerk_____

Entered: September 2, 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

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

Dykema Excavators Inc,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 25-002687

Township Of Solon,

Respondent.

NOTICE OF DOCKET NUMBER

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

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

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

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

submitted in this case.

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

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

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

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

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

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

Tribunal’s website.

By: __Tribunal Clerk_____

Entered: September 2, 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

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

Ee Tie 

SOLON TOWNSHIP 

2025 

Summer 

MESSAGE 

TO TAXPAYER 

PAYMENT INFORMATION 

TAXES ARE DUE UPON RECEIPT. PAYMENTS RECEIVED AFTER SEPT 

This 

tax 

is due by:09/15/2025 

15, 2025 BY 5:00PM ARE SUBJECT TO A MONTHLY 1% INTEREST 

CHARGE. PAYMENTS RECEIVED AFTER FEB 17,2026 BY 5:00PM ARE 

Pay 

by mail 

to: 

SOLON TOWNSHIP 

ALSO SUBJECT TO A ONE TIME PENALTY OF 3% 

15185 ALGOMA AVE 

CEDAR SPRINGS, MICHIGAN 

49319 

“POSTMARK DATES ARE NOT ACCEPTED!!! *PLEASE INCLUDE THE 

BOTTOM PART OF THE TAX BILL WITH YOUR PAYMENT. 

*PAYMENTS ARE PROCESSED WHEN RECEIVED AT THE TOWNSHIP. 

“THE TOWNSHIP IS NOT RESPONSIBLE FOR PAYMENTS RECEIVED ON 

AN INCORRECT ACCOUNT OR PAYMENTS RECEIVED LATE. 

THE TOWNSHIP HALL IS OPEN 9-AM TO 5-PM MON-WED 

TAX DETAIL 

“IN ADDITION, THE HALL WILL ALSO BE OPEN TO RECEIVE TAX PAYMENTS 

Taxable Value: 

86,300 

COMMERCIAL PERSONA 

MARCH 2, 2026. 

State Equalized Value: 

86,300 

Class: 

251 

*HOLIDAYS: TOWNSHIP OFFICES WILL BE CLOSED SEPT 1, 2025 AND DEC 24, 

P.R.E. 

&: 

100.0000 

2025 

Mort 

Code: 

*FOR SECURITY REASONS, PLEASE PAY BY CHECK OR MONEY ORDER AND 

s 

x 

Taxes 

are based 

upon 

Taxable Value. 

USE THE DROP BOX TO THE LEFT OF OUR FRONT DOOR OR THE U.S. MAIL. 

1 

mii0t cools 1100) 

peli c1000 GEizaxanils value: 

*THE TOWNSHIP IS NOT RESPONSIBLE FOR DELAYS IN MAIL SERVICE. 

7 

’ 

3 

h 

Bmounts 

with 

no millage 

are 

either 

Special 

Assessments 

or other charges 

added 

to 

this 

bill. 

PROPERTY INFORMATION 

Property Assessed 

To: 

DESCRIPTION 

MILLAGE 

AMOUNT 

DYKEMA EXCAVATORS 

INC 

CSPS 

DEBT 

nl 

4.10 

1730 

THREE 

MILE 

RD 

NE 

7 

90020 

60 

GRAND RAPIDS, 

MI 

49505 

CSPS OPERATING 

5.32750 

459.76 

STATE 

EDUC. 

TAX 

6.00000 

517.80 

E 

ING: 

BLI 

CHDAR SERINGSRSURTNSwich 

5.35150 

161.83 

Prop 

#: 

41-50-27-020-325 

School: 

41070 

GRCC TAX 

1.67930 

144.92 

Prop Addr: 

VARIOUS 

KENT COUNTY 

4.06050 

350.42 

MICH 

BUS 

TAX 

COMM 

PERSONAL 

EXEMPTION 

Legal 

Description: 

OPERATING FISCAL YEARS 

The 

taxes 

on 

bill 

will 

be 

used 

for governmental 

operations 

for 

the 

following 

fiscal 

year(s): 

Total 

Tax 

29.41880 

2,538.83 

County: 

10/01/2024 

- 

09/30/2025 

Administration 

Fee 

25.38 

Twn/Cty: 

04/01/2025 

- 

03/31/2026 

School: 

07/01/2025 

- 

06/30/2026 

TOTAL AMOUNT DUE 

2,564.21 

State: 

10/01/2024 

- 

09/30/2025 

Does 

NOT 

affect 

when 

the 

tax 

is 

due 

or 

its 

amount 

0100 

Please detach along perforation. 

Keep 

the 

top portion 

Mort 

Code 

Bill 

# 

PLEASE 

RETURN 

THIS 

PORTION 

WITH 

PAYMENT. 

THANK 

YOU. 

Eaysithisptaxiito: 

This tax 

is due by:09/15/2025 

SOLON TOWNSHIP 

15185 ALGOMA AVE 

After 09/15/2025 additional interest and fees apply 

CEDAR SPRINGS, 

MICHIGAN 

49319 

2025 

Summer 

Tax 

for 

Prop 

#: 

41-50-27-020-325 

TAXPAYER NOTE: 

Is your 

name 

& mailing address 

correct? 

If 

Make 

Check 

Payable 

To: 

SOLON 

TOWNSHIP 

not, 

please make corrections below. 

Thank You. 

2527 

TOTAL AMOUNT 

DUE: 

2,564.21 

*%+++*AUTO**ALL FOR AADC 493 

Auount Remithed: 

DYKEMA EXCAVATORS 

INC 

1730 

3 

MILE 

RD 

NE 

GRAND RAPIDS, 

MI 49505-3434 

NCAA AE

Page 2

Michigan Department of Treasury 

Parcel Number 

2076 (Fev: 0o24) 

41-50-27-020-325 

Small Business Property Tax Exemption Claim Under MCL 211.90 

This form is to be filed with the local unit (City or Township) where the personal property is located. 

Please contact the local unit where 

the personal property is located for their mailing address. This form 

IS NOT 

to be mailed to the Michigan Department of Treasury or 

Michigan State Tax Commission. This form must be filed no later than February 20, 2025 (postmark is acceptable). 

Late filed forms 

may be filed directly with the 2025 March Board of Review prior to the closure of the March Board. 

This form must be filled out in it's entirety. Failure to fill out the form completely can be cause for denial of the exemption. Taxpayers should 

pay particular attention to including contact information, including phone number and email address. 

General Information 

Business Name 

Dykema Excavators Inc. 

Name and Mailing Address of Owner(s) or Partners (if sole proprietorship or partnership) - attach a separate sheet if necessary 

Patricia K Hernandez 

1730 Three Mile Road NE 

Grand Rapids, MI 49505 

Name of Local Unit of Government 

County Where the Property is Located 

City: 

Township: 

Solon Twp. 

Village: 

Kent 

Parcel Number 

Assumed Name(s) Used by Legal Entity (if any) 

Owner Telephone Number 

41-50-27-020-325 

NA 

(616) 363-6895 

Date Business Began in Local Tax Collecting Unit 

Description of Owner's Business Activity 

Excavating Contractor 

Name, Telephone Number and Email Address 

of the Person in Charge of Personal Property Records 

Address where Personal Property Records are Kept 

Patricia K Hernandez 

(616) 363-6895 

1730 Three Mile Rd NE 

pattyh@alrtax.com 

Names of all other businesses having personal property, including any leasehold improvements assessed as personal property at the location(s) included in this form. 

(Attach additional sheets as necessary.) 

N/A 

List all addresses where any personal property owned by leased to or in the possession of the owner listed above or a related entity is located within the local tax collecting 

unit. (Attach additional sheets as necessary.) 

Solon Twp/Ceadr Springs Schools 

Value of Personal Property 

The True Cash Value of all Personal Property, as defined by MCL 211.90, located within the local tax 

Value of Personal Property 

collecting unit indicated above, that is owned by, leased to, or in the possession of the owner or related 

entity, was less than $80,000 on December 31, 2024. 

(Enter value at right) 

The True Cash Value of all Personal Property, as defined by MCL 211.90, located within the local tax 

Value of Personal Property 

collecting unit indicated above, that is owned by, leased to, or in the possession of the owner or related 

entity, was equal to or greater than $80,000 and less than $180,000 on December 31, 2024. 

(If checked, 

172,628 

attach a copy of Form 632, “2025

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

ORLENE HAWKS

DIRECTOR

PROPERTY TAX APPEAL PETITION FORM

VALUATION / EXEMPTION / CLASSIFICATION APPEAL

MOAHR DOCKET NO. 

Do not use this form to appeal Principal Residence Exemption, Qualified Agricultural Exemption, Special Assessment, or Non-Property tax 

disputes.

Pursuant to Michigan Tax Tribunal Rule (TTR) 277(3), you MUST submit a copy of the notice giving rise to the appeal (e.g. Board of Review 

Decision or Notice of Uncapping) with this Small Claims Petition, if applicable. If you do not submit this document, you may be held in default.

Section 1: Petitioner’s Contact Information

Filer Type: Organization 

First Name

Patricia

M.I.

K

Last Name/Company Name

Dykema Excavators Inc

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

1730 Three Mile Rd NE

City or Town

Grand Rapids

State

Michigan

ZIP Code

49505

Telephone Number

616-322-4142

Fax Number

616-363-1150

E-mail Address

pattyh@dykemaexcavators.com

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

First Name

Patricia

M.I.

K

Last Name

Hernandez

Firm Name (if any)

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

1730 Three Mile Rd NE

City or Town

Grand Rapids

State

Michigan

ZIP Code

49505

Telephone Number

616-322-4142

Fax Number

616-363-1150

E-mail Address 

pattyh@dykemaexcavators.com

Section 3: Subject Property Information

How many parcels are you appealing?

1

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.

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

41-50-27-020-325

Page 2

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

ORLENE HAWKS

DIRECTOR

Cedar Springs

Michigan

49319

Taxing Authority (City or Township)

Township Of Solon (KENT)

County 

Kent

Section 4: Issues Being Appealed (check all that apply)

Exemption from Taxation (other than the denial of a principal residence or qualified agricultural exemption)

 

Section 5: Explain the Reason for this Appeal

A 2025 Form 5076 Small Business Property Tax Exemption Claim Under MCL 211-9o was properly completed and timely filed with Solon Township. Per the 

Solon Township Assessor's office our exemption form was overlooked and not processed at the time of receipt. I am requesting that our Exemption Form is 

accepted as timely filed and our taxable value is adjusted to $0 for the 2025 tax year. It is a matter of concern that the responsibility to cover the correction cost for 

an assessor's mistake falls upon the Taxpayer in a case such as this.

Section 6: Jurisdictional Issues

Year(s) you are appealing:

2025

Did you protest the assessment at a Board of Review (BOR)? No

If Yes, check which BOR you attended AND upload the BOR decision: 

If No, check the applicable reason(s):

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

Did you request a Poverty Exemption at the BOR? 

If Yes, check which BOR considered your application AND upload the BOR decision: 

 March  July  December

If No, explain why:

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

Parcel Identification Number: 41-50-27-020-325

Classification of Property:

Personal

Commercial

Page 3

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

ORLENE HAWKS

DIRECTOR

Current Assessed Value (also known as State Equalized Value) as established by the BOR:

86300

Current Taxable Value as established by the BOR:

86300

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

172628 

Multiply the True Cash Value by .5 and enter here. This is your contention of Assessed Value (also known as State Equalized Value).

86314

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

0

Section 8: Classification Information *Only the MI Dep’t of Treasury may appeal this issue to the Tribunal*

Parcel Identification Number:

 

Current Classification of Property as established by Board of Review:

What do you believe is the property’s classification?

If improved property, how is the property currently being used?

If improved property, for what use was the property designed?

Fee Information

Does the subject property have a Principal Residence Exemption of at least 50% as of the date of the filing of this petition?

No

Are you appealing ONLY the denial of a Poverty Exemption?

No

If you answered yes to either or both of these questions, you are not required to pay any filing fees.

The filing fee is based on the greater of the 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 Taxable Value in contention will be used to determine your filing fee, plus $25.00 will be added for each additional parcel being 

appealed, not to exceed a total filing fee of $1,000.

If your property is residential property (see MCL 205.762) and

the State Equalized Value or Taxable Value in contention is: Filing Fee is:

$100,000.00 and under $125.00

$100,000.01 to $500,000.00 $200.00

$Over $500,000.00 $300.00

If your property is NOT residential property (see MCL 205.762) and

the State Equalized Value or Taxable Value in contention is: Filing Fee is:

$100,000.00 and under $250.00

* Plus $25.00 for each additional parcel, as indicated above.

If your property is NOT residential property and the State Equalized Value or Taxable Value in contention is $100,000.01 or greater the appeal does not qualify for 

Small Claims. Therefore, an Entire Tribunal petition must be filed.

Page 4

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

ORLENE HAWKS

DIRECTOR

Electronic Signature *Typing your name below will

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.