Michigan

Egypt Creek Properties LLC Petitioner Vs. City Of Walker Respondent

Petitioner: Egypt Creek Properties LLC
Respondent: City Of Walker

Case overview

Docket number: 26-002758-TT
Status: Answer Due
CaseType: ET Property
Division: ET
County: Kent
Judge: No judge assigned

Docket history

Line #	Subject	Filer	Line Ref	Enter Date/Post Mark	Fee	Related Item
6	Appearance	Not recorded	Not recorded	09/29/2026	Not recorded	Download
Not recorded	Not recorded	Not recorded	Not recorded	Not recorded	Not recorded	Download
5	Answer was received	RESP	Not recorded	09/29/2026	Not recorded	Download
Not recorded	Not recorded	Not recorded	Not recorded	Not recorded	Not recorded	Download
4	Proof of service of petition was received.	PET	Not recorded	09/02/2026	Not recorded	Download
3	Petition has been verified	PET	1	07/22/2026	Not recorded	Download
2	Notice of Docket Number ET	Not recorded	Not recorded	07/22/2026	Not recorded	Download
1	A petition was received.	PET	Not recorded	05/13/2026	$475.00	Download

Documents

City of Walker - Egypt Creek 26-002758 - Appearance of TK - 9-29-26.pdfRead complete document text →

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Page 1

STATE OF MICHIGAN 

DEPARTMENT OF LICENSING & REGULATORY AFFAIRS 

MICHIGAN TAX TRIBUNAL 

 

EGYPT CREEK PROPERTIES LLC, 

 

 

Petitioner, 

 

v 

 

CITY OF WALKER, 

 

 

Respondent. 

 

MTT Docket No. 26-002758 

 

Parcel Nos.: 41-13-09-107-004 

 

41-13-09-107-011 

 

41-13-09-107-012 

 

41-13-09-107-017 

 

 

 

 

 

 

 

 

/ 

 

 

 

 

Jon Alysworth 

PROPERTY TAX CONSULTANTS 

Representative For Petitioner 

861 Pinecrest Ave SE 

Grand Rapids, MI 49506 

(269) 366-0300 

jack@skylinepropertytax.com 

 

 

Toby Koenig (P72367) 

BLOOM SLUGGETT, PC 

Attorneys for Respondent 

161 Ottawa Ave NW, Suite 400 

Grand Rapids, MI 49503 

(616) 965-9340 

toby@bloomsluggett.com 

 

 

 

 

 

 

 

/ 

 

 

 

 

RESPONDENT’S 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 Walker in this matter. 

 

 

 

Dated: September 29, 2026 

Respectfully submitted by, 

BLOOM SLUGGETT, PC 

 

/s/ Toby Koenig 

 

 

 

 

Toby Koenig (P72367) 

Attorneys for Respondents City of Walker

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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: 26-002758

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

Party Filing Document 

Respondent

Files

Document Type: Appearance

Attachment File Name: City of Walker - Egypt Creek 26-002758 - Appearance of TK - 9-29-26

Fee Information

Filing Fee: $ 0.00

Payment Information

Payment: $ 0.00

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Walker - Egypt Creek Properties - Respondent's Answer with Aff Defenses 9-29-26.pdfRead complete document text →

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Page 1

STATE OF MICHIGAN 

DEPARTMENT OF LICENSING & REGULATORY AFFAIRS 

MICHIGAN TAX TRIBUNAL 

 

EGYPT CREEK PROPERTIES, LLC, 

 

 

Petitioner, 

 

v 

 

CITY OF WALKER, 

 

 

Respondent. 

 

MTT Docket No. 26-002758 

 

Parcel Nos. 

41-13-09-107-004 

41-13-09-107-011 

41-13-09-107-012 

41-13-09-107-017 

 

 

 

 

 

 

 

/ 

 

 

 

 

Jon Aylsworth 

PROPERTY TAX CONSULTANTS, 

Representative for Petitioner 

861 Pinecrest Ave SE, 

Grand Rapids, MI 49506 

269-366-0300 

jack@skylinepropertytax.com 

 

 

Toby Koenig (P72367) 

BLOOM SLUGGETT, PC 

Attorneys for Respondent 

161 Ottawa Ave NW, Suite 400 

Grand Rapids, MI 49503 

(616) 965-9340 

toby@bloomsluggett.com 

 

 

 

 

 

 

 

/ 

 

 

 

 

RESPONDENT’S ANSWER TO PETITION AND AFFIRMATIVE DEFENSES 

Respondent, City of Walker, through its attorneys, hereby submits this Answer to 

Petitioner’s Petition filed in this matter. 

(1) Admitted that Petitioner is Egypt Creek Properties, LLC; Respondent neither admits 

nor denies Petitioner’s principal office as Respondent lacks sufficient knowledge or information 

to form a belief as to the truthfulness of the allegation. 

 

(2) Admitted. 

 

(3) Respondent admits that the subject parcels are classified as industrial and are presently 

used for industrial purposes. Respondent neither admits nor denies the allegation concerning the 

purpose for which the property was originally designed because Respondent lacks sufficient 

knowledge or information to form a belief as to the truth of that allegation. 

 

(4) Admitted. 

 

(5) Respondent admits that Petitioner alleges claims related to the subject property’s 

taxable value and true cash value, but denies that the subject property is improperly assessed and 

further denies that Petitioner is entitled to any relief.

Page 2

4911-6885-9348, v. 1

(6) Respondent admits the values alleged in Paragraph 6 accurately reflect the March Board

of Review’s determination as to the 2026 assessed and taxable values for each of the subject

parcels.

(7) Respondent admits that Petitioner appealed to the March Board of Review, but denies

that the Board of Review did not grant “the requested relief” because the Board of Review reduced

the assessed and taxable values for the subject parcels.

(8) This paragraph contains legal conclusions to which no response is required; Respondent

otherwise denies the allegations as untrue.

(9) Respondent denies the values alleged by Petitioner as untrue. Respondent admits that

Petitioner contends the values in dispute based on the allegations in paragraph 9; however,

Respondent denies as untrue that the subject property is improperly assessed and denies that

Petitioner is entitled to any relief.

(10) Paragraph 10 contains a request for relief to which no response is required;

Respondent denies that Petitioner is entitled to any relief, requested or otherwise.

AFFIRMATIVE DEFENSES

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

Petitioner’s claims against Respondent are barred because the valuation methods

used by Respondent comply with the Constitution, state law, and prevailing Michigan State Tax

Commission procedures.

Respondent’s assessment reflects 50% of the subject property’s true cash value and

the values on the roll, including the taxable value, comply with MCL 211.27a.

Petitioner may not be a party in interest capable of bringing appeals as to the parcels

at issue in this matter.

Petitioner’s claims may be barred in whole or in part for failing to allege sufficient

facts to invoke the Tax Tribunal’s jurisdiction.

Respondent reserves the right to identify further affirmative defenses as may

become known through discovery.

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

prejudice and award Respondent its costs, attorney fees, and such other and further relief as the

Tribunal deems appropriate.

Respectfully submitted by,

Page 3

3 

 

4911-6885-9348, v. 1 

Dated: September 28, 2026 

BLOOM SLUGGETT, PC 

 

/s/ Toby Koenig 

 

 

 

 

Toby Koenig (P72367) 

Attorneys for Respondent City of Walker 

 

 

PROOF OF SERVICE 

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

Sluggett, PC, and that on September 29, 2026, she served a copy of Respondent’s Appearance and 

Answer to Petition with Affirmative Defenses by first class mail and e-mail upon Jon Aylsworth at 

 

 

Jon Aylsworth 

Property Tax Consultants 

861 Pinecrest Ave SE 

Grand Rapids, MI 49506 

jack@skylinepropertytax.com 

 

 

 

 

 

 

 

 

 

/s/ Tonya Voakes 

 

 

 

 

 

 

 

 

 

 

 Tonya Voakes

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EntireTribunalCaseISAnswer.pdfRead complete document text →

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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. 26-002758

Section 1: Respondent’s Contact Information

Filer Type: 

Local Unit of Government

Local Unit of Government

City Of Walker (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

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

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 

AM 

SEP 0.4 20 

MICHIGAN Tax TR I 

PROPERTY TAX 

BUNAL 

CONSULTANTS 

YOUR PROPERTY TAX EXPERTS SINCE 1989 

September 2, 2026 

RE: 

Notice of Docket Number for Entire Tribunal petition at Michigan Tax Tribunal 

MTT Docket # 

46-0097 

Enclosed please find a copy of the petition containing the docket number assigned by the 

Michigan Tax Tribunal, proof of service and copies of additional required documentation for the 

above captioned matter. 

: 

Very truly yours, 

Arson 

JA/ac 

Enclosures

Page 2

RECEIVED 

aly 

MAY 13 2026 

PROPERTY TAX 

CONSULTANTS 

% TRIBUNAL. 

CONSULTANTS 

YOUR prOPERTY TAX WFTRERY SiNGE 1989 

May 13, 2026 

Clerk of the Court 

Michigan Tax Tribunal 

P.O. Box 30232 

Lansing, MI 48909 

RE: 

Property Tax Consultants for Egypt Creek Properties LLC 

Parcel # 41-13-09-107-017 & # 41-13-09-107-012 & # 41-13-09-107-011 & 

# 41-13-09-107-004, v. City of Walker 

Dear Clerk, 

Enclosed please find Petitioner's Petition and Proof of Service for filing in the above captioned matter. 

Also enclosed is our check in the amount of $475.00 representing the filing fee in this matter. 

Very truly yours, 

JofY 

Aylsworth 

JAlac 

Enclosures

Page 3

STATE OF MICHIGAN

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

MICHIGAN TAX TRIBUNAL

Property Tax Consultants for Egypt Creek Properties LLC.

City of Walker,

MTT Docket No. 26-002758

PETITION

Petitioner, Egypt Creek Properties LLC, through their agent, Property Tax Consultants, petitions this

Tribunal as follows:

Petitioner is Egypt Creek Properties LLC, whose principal office or address is 6570 4 Mile Road

NE, Ada, MI 49301.

Respondent, City of Walker, establishes levies and collects the property taxes on the subject

property.

The property identification

& and the subject property addresses are as follows:

Parcel #

Address

41-13-09-107-004 3040 3 Mile Rd NW, Grand Rapids, MI 49534

41-13-09-107-011 3066 3 Mile Rd NW, Grand Rapids, MI 49534

41-13-09-107-012 3054 3 Mile Rd NW, Grand Rapids, MI 49534

41-13-09-107-017 2751 Etmridge Dr NW, Grand Rapids, MI 49534

The property is classified as Industrial, real property. Petitioner’s Property is presently used for

industriall. Petitioner believes that Petitioner’s Property was originally designed to be used for

industrial.

The property is located in Kent County and the school districts of Kenowa Hills Public and the

Kent Intermediate School District and Grand Rapids Community College.

This matter involves issues relating to the true cash and taxable values for the parcel referenced

above for the 2026 tax year.

For tax year 2026, Respondent’s Board of Review determined an assessed value ,a state

equalized value, and a taxable value as follows:

Parcel #

Assessed Value

SEV

Taxable Value

41-13-09-107-004

225,400

$225,400

225400

41-13-09-107-011

Page 4

8. 

The 2026 values set by the respondent ate invalid and unlawful as they exceed the amount 

allowed by Michigan law and the Michigan Constitution and do not reflect the true cash value of 

the fee simple interest as of the applicable tax date. 

9. 

Petitioner contends the true cash value of the subject propetty, state equalized value, and the 

taxable is as follows: 

Parcel # 

True Cash Value 

SEV 

Taxable Value 

41-13-00-107-004 

$ 

319,000 

$ 159,500 

$ 

159,500 

41-13-09-107-011 

§ 

121,000 

$ 60,500 

$ 

60,500 

41-13-09-107-012 

$ 

44,000 

$ 22,000 

$ 

22,000 

41-13-09-107-017 

$ 

616,000 

$308,000 

$ 

308,000 

The amount in contention for assessed value, state equalized value, taxable value, and the 

amount in contention for true cash value is as follows: 

Amountin Contention 

Parcel # 

True Cash Value 

SEV! 

Taxable Vatue 

41-13-09-107-004 

§$ 

131,800 

$ 65,900 

$ 

65,900 

41-13-09-107-011 

$ 

119,000 

$ 59,500 

$ 

58,529 

41-13-09-107-012 

$ 

19,400 

$ 

9700 

$ 

9,700 

41-13-09-107-017 

$ 

230,400 

$ 115,200 

$ 

115,200 

10. 

Petitioner requests that the Tribunal reduce the assessed value, state equalized value and the 

taxable value of the subject parcel from $225,400 to $159,500 for parcel # 41-13-09-107-004 & 

reduce the assessed value, state equalizes value and taxable value from $120,400 & $119,029 

respectively to $60,500 for parcel # 41-13-09-107-011 & reduce the assessed value, state 

equalizes value and taxable value from $31,700 to $22,000 for parcel # 41-13-09-107-012 & 

reduce the assessed value, state equalizes value and taxable value from $423,200 to $308,000 for 

parcel # 41-13-09-107-01 and order a refund with interest, as provided by the Tax Tribunal Act. 

Dated: May 13, 2026 

By: 

j 

Jon Aviswort_prciony Tax Consultants 

861 Pinecrest Ave SE, Grand Rapids, MI 49506 

269-366-0300 

| jack@skylinepropertytax.com

Page 5

STATE OF MICHIGAN 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MICHIGAN TAX TRIBUNAL 

Property Tax Consultants for; Egypt Creek Properties LLC 

Petitioner 

\% 

PETITION. 

MTT Docket # 26-002758 

City of Walker 

Respondent 

PROOF OF SERVICE 

Jon Aylsworth, deposes and says that on September 2, 2026 he served a copy of the Petition relative to 

the above-captioned matter upon: 

Via certified mail, return receipt requested, with proper postage affixed thereto. 

Assessor, City of Walker 

4243 Remembrance Road NW, Walker, MI 49534 

Clerk, City of Walker 

4243 Remembrance Road NW, Walker, MI 49534 

Via United States First-Class mail with proper postage affixed thereto. 

Clerk, Kent County 

300 Monroe Ave NW, Grand Rapids, MI 49503 

Director of Equalization, Kent County 

300 Monroe Ave NW, Grand Rapids, MI 49503 

Secretary of School Board, Kenowa Hills Public School District 

2325 4 Mile Rd NW, Grand Rapids, MI 49544 

Secretary of School Board, Kent Intermediate School District 

2930 Knapp St NE, Grand Rapids, MI 49525 

State Treasurer, Michigan Department of Treasury 

430 W. Allegan, Lansing, MI 48922 

; 

Clerk of the Court, Michigan Tax Tribunal 

| 

P.O. Box 30232, Lansing, MI 48909 

A

Page 6

@ 

PROPERTY TAX 

CONSULTANTS 

861 Pinecrest Ave SE 

East Grand Rapids, MI 49506 

269.366.0300

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Egypt Creek Properties.pdfRead complete document text →

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Page 1

RECEIVED 

ala 

MAY 13 2026 Nes 

AL 

PROPERTY TAX 

MICHIGAN TAX TRIBUN 

CONSULTANTS 

YOUR PROPERTY TAX EXPERTS SINCE 1989 

May 13, 2026 

Clerk of the Court 

Michigan Tax Tribunal 

P.O. Box 30232 

Lansing, MI 48909 

RE: 

Property Tax Consultants for Egypt Creek Properties LLC 

Parcel # 41-13-09-107-017 & # 41-13-09-107-012 & # 41-13-09-107-011 & 

# 41-13-09-107-004, v. City of Walker 

Dear Clerk, 

Enclosed please find Petitioner's Petition and Proof of Service for filing in the above captioned matter. 

Also enclosed is our check in the amount of $475.00 representing the filing fee in this matter. 

Very truly yours, 

JofY 

Aylsworth 

JA/ac 

Enclosures

Page 2

STATE OF MICHIGAN 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MICHIGAN TAX TRIBUNAL 

Property Tax Consultants for Egypt Creek Properties LLC, 

v 

MTT Docket No. 

City of Walker, 

PETITION 

Petitioner, Egypt Creck Properties LLC, through their agent, Property Tax Consultants, petitions this 

Tribunal as follows: 

Petitioner is Egypt Creek Properties LLC, whose principal office or address is 6570 4 Mile Road 

NE, Ada, MI 49301. 

Respondent, City of Walker, establishes levies and collects the property taxes on the subject 

property. 

The property identification & and the subject property addresses are as follows: 

Parcel # 

Address 

41-13-09-107-004 3040 3 Mile Rd NW, Grand Rapids, M1 49534 

41-13-09-107-011 3066 3 Mile Rd NW, Grand Rapids, MI 49534 

41-13-09-107-012 3054 3 Mile Rd NW, Grand Rapids, Mi 49534 

41-13-09-107-017 2751 Elmridge Dr NW, Grand Rapids, Ml 49534 

The property is classified as Industrial, real property. Petitioner’s Property is presently used for 

industriall. Petitioner believes that Petitioner’s Property was originally designed to be used for 

industrial. 

The property is located in Kent County and the school districts of Kenowa Hills Public and the 

Kent Intermediate School District and Grand Rapids Community College. 

This matter involves issues relating to the true cash and taxable values for the parcel referenced 

above for the 2026 tax year. 

For tax year 2026, Respondent’s Board of Review determined an assessed value ,a state 

equalized value, and a taxable value as follows: 

Parcel # 

Assessed Value 

SEV 

Taxable Value

Page 3

8. 

The 2026 values set by the respondent are invalid and unlawful as they exceed the amount 

allowed by Michigan law and the Michigan Constitution and do not reflect the true cash value of 

the fee simple interest as of the applicable tax date. 

9. 

Petitioner contends the true cash value of the subject property, state equalized value, and the 

taxable is as follows: 

Parcel # 

True Cash Value 

SEV 

Taxable Value 

41-13-09-107-004 

$ 

319,000 

$159,500 

$ 

159,500 

41-13-09-107-011 

$ 

121,000 

$ 60,500 

$ 

60,500 

41-13-09-107-012 

 $ 

44,000 

$ 22,000 

$ 

22,000 

41-13-09-107-017 

$ 

616,000 

$308,000 

$ 

308,000 

The amount in contention for assessed value, state equalized value, taxable value, and the 

amount in contention for true cash value is as follows: 

Amountin Contention 

Parcel # 

True Cash Value 

SEV 

Taxable Value 

41-13-09-107-004 

131,800 

$ 65900 

$ 

65,900 

41-13-09-107-011 

119,000 

$ 

59,500 

$ 

58,529 

41-13-09-107-012 

19,400 

$ 

9,700 

$ 

9,700 

41-13-09-107-017 

230,400 

$115,200 

$ 

115,200 

© 

4H 

BH 

oH 

10. 

Petitioner requests that the Tribunal reduce the assessed value, state equalized value and the 

taxable value of the subject parcel from $225,400 to $159,500 for parcel # 41-13-09-107-004 & 

reduce the assessed value, state equalizes value and taxable value from $120,400 & $119,029 

respectively to $60,500 for parcel # 41-13-09-107-011 & reduce the assessed value, state 

equalizes value and taxable value from $31,700 to $22,000 for parcel # 41-13-09-107-012 & 

reduce the assessed value, state equalizes value and taxable value from $423,200 to $308,000 for 

parcel # 41-13-09-107-01 and order a refund with interest, as provided by the Tax Tribunal Act. 

Dated: May 13, 2026 

By: 

ya 

[J 

Jon Aylgworth, Property Tax Consultants 

861 Pinecrest Ave SE, Grand Rapids, MI 49506 

269-366-0300 

| jack@skylinepropertytax.com

Page 4

STATE OF MICHIGAN 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MICHIGAN TAX TRIBUNAL 

Property Tax Consultants for: Egypt Creek Properties LLC 

Petitioner 

v 

PETITION 

City of Walker 

Respondent 

PROOF OF SERVICE 

Jon Aylsworth, deposes and says that on May 13, 2026 he served a copy of the Petition relative to the 

above-captioned matter upon: 

Clerk of the Court, Michigan Tax Tribunal 

Via hand delivery.

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ET_Notice_of_Docket_Number.2026-07-22_17-18-29.pdfRead complete document text →

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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

Egypt Creek Properties LLC,

Petitioner,

MICHIGAN TAX TRIBUNAL

MTT Docket No.: 26-002758

City Of Walker,

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 22, 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.