Energy Developments Byron Center, LLC Petitioner Vs. Township Of Byron 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 JULY 1- 15, 2027 PREHEARING GENERAL CALL AND ORDER OF 

PROCEDURE

Energy Developments Byron Center, 

LLC,

Petitioner,

v

 

 

Township Of Byron,

Respondent.

 MTT Docket No. 26-000639

Please be advised that 26-000639 has been placed on a two-week Prehearing General 

Call commencing July 01, 2027. Unless ordered otherwise, parties will be notified at 

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

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

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

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

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

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

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

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

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

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

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

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

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

covered by the order will not be published.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

Protective Order will be published.

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

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

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

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

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

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

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

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

of the Tribunal’s website.

Page 2

MTT Docket No. 26-000639

Page 2 of 3

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

website for more information.

IT IS ORDERED that the parties shall:

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

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

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

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

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

by March 4, 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 March 4, 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 

March 4, 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 

during “Pre-Valuation Disclosure” discovery.

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

July 1, 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. “Post-Valuation Disclosure” discovery is limited to the opposing party’s valuation 

disclosure, the opposing party’s valuation expert, and the witnesses identified on the 

opposing party’s Prehearing Statement.

IT IS FURTHER ORDERED that if this case is not scheduled for a date certain 

prehearing conference during the time frame indicated it may be scheduled for a date 

certain prehearing conference at any time subsequent to the completion date for this 

Prehearing General Call. Parties will, however, be notified in writing approximately one 

week before they are scheduled to appear. 

By:_____________________________________

Patricia L. Halm, Tribunal Chair

Page 3

MTT Docket No. 26-000639

Page 3 of 3

Entered: August 3, 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 provide by those parties, attorneys, or authorized 

representatives.

By: Tribunal Clerk

Page 4

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 JULY 1- 15, 2027 PREHEARING GENERAL CALL AND ORDER OF

Page 5

MTT

Page 6

MTT

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Page 1

STATE OF MICHIGAN 

MICHIGAN TAX TRIBUNAL 

 

ENERGY DEVELOPMENTS BYRON 

CENTER, LLC, 

 

 

 

Petitioner, 

v 

 

BYRON TOWNSHIP, 

 

 

 

Respondent. 

 

 

 

MTT Docket No. 26-000639 

 

Parcel No. 41-21-89-300-016 

 

 

_____________________________________________________________________________/ 

 

CHRISTIAN E. MEYER (P56037) 

THOMAS M. AMON (P72351) 

WARNER NORCROSS + JUDD LLP 

Attorney for Petitioner 

150 Ottawa Avenue NW, Suite 1500 

Grand Rapids, MI 49503 

(616) 752-2423 

 

LAURA M. HALLAHAN (P42101) 

SETH A. O’LOUGHLIN (P80257) 

KELSEA M. MELCHER (P85821) 

HALLAHAN & ASSOCIATES, P.C. 

Attorneys for Respondent 

1750 S. Telegraph Road, Suite 202 

Bloomfield Hills, MI 48302 

(248) 731-3089 

_____________________________________________________________________________/ 

 

ANSWER TO PETITION 

AND 

AFFIRMATIVE DEFENSES 

 

ANSWER 

 

Respondent, Byron Township, by and through its attorneys, Hallahan & Associates, P.C., 

responds to the allegations made in Petitioner’s Petition as follows: 

1. 

Respondent admits the allegations in Paragraph 1. 

 

2. 

Respondent admits the allegations in Paragraph 2. 

 

3. 

Respondent neither admits nor denies the allegations in Paragraph 3 for the reason 

that no allegations are set forth and no responsive pleading is required. 

 

4. 

Respondent neither admits nor denies the allegations in Paragraph 4 for the reason 

that no allegations are set forth and no responsive pleading is required. 

 

5. 

Respondent admits no parcels of personal property have been identified as under 

appeal.

Page 2

Entire Tribunal Property Tax Answer 

Page 2 of 7 

 

 

6. 

Respondent admits the allegations in Paragraph 6. 

 

7. 

Respondent neither admits nor denies the allegations in Paragraph 4 for the reason 

that no allegations are set forth and no responsive pleading is required. 

 

8. 

Respondent neither admits nor denies the applicability of a protest to the Board of 

Review as the General Property Tax Act speaks for itself. 

 

9. 

Respondent incorporates and restates its responses to Paragraphs 7 and 8 herein. 

 

10. 

Respondent admits the allegations in Paragraph 10. 

 

11. 

Respondent admits the allegations in Paragraph 11. 

 

12. 

Respondent lacks the information and knowledge necessary to respond to the 

truth of the allegations set forth in Paragraph 12 and, therefore, leaves Petitioner to its proofs. 

 

13. 

Respondent acknowledges Petitioner’s beliefs as to the issues in this appeal but 

denies that those issues have merit and further denies that Petitioner is entitled to any relief. 

 

14. 

Respondent acknowledges Petitioner’s belief as to an issue with the 2026 tax year 

but denies any issue with the identified tax year. 

 

15. 

Respondent admits only the 2026 tax year has been identified as under appeal. 

 

16. 

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

Board of Review are: 

 

Tax Year 

True Cash Value 

Assessed Value 

Taxable Value 

2026 

$1,334,600 

$667,300 

$601,103 

 

17. 

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

 

Tax Year 

True Cash Value 

State Equalized Value 

Taxable Value 

2026 

$1,334,600 

$667,300 

$601,103 

 

18. 

The values in dispute for the property identified above are: 

 

Tax Year 

True Cash Value 

State Equalized Value 

Taxable Value 

2026 

$0 

$0 

$0 

 

19. 

Petitioner is not entitled to the relief requested in Paragraph 19 for the reasons 

stated above and for the reasons stated in Respondent’s response to the Motion for Summary 

Disposition Petitioner filed in MTT Docket no. 23-001174. Furthermore, Respondent’s assessed,

Page 3

Entire Tribunal Property Tax Answer 

Page 3 of 7 

 

state equalized and/or taxable values do not exceed permitted amounts, do not exceed the 

percentage for true cash value permitted by law, were correctly determined and are based upon 

correct application of proper principles, Respondent’s values and mode of assessment are non-

discriminatory and constitutional, and the subject property is required to be taxed to Petitioner in 

accordance with Act 189 – Taxation of Lessees or Users of Tax-Exempt Property. 

 

20. 

Respondent lacks the information necessary to respond to the allegations in 

Paragraph 20 and leaves Petitioner to its proofs. 

 

21. 

Respondent lacks the information necessary to respond to the allegations in 

Paragraph 21 and leaves Petitioner to its proofs. 

 

22. 

Respondent lacks the information necessary to respond to the allegations in 

Paragraph 22 and leaves Petitioner to its proofs. 

 

23. 

Respondent lacks the information necessary to respond to the allegations in 

Paragraph 23 and leaves Petitioner to its proofs. 

 

24. 

Upon information and belief, Respondent admits the allegations in Paragraph 24. 

 

25. 

Respondent admits the allegations in Paragraph 25 as to the identified parcel. 

 

26. 

Upon information and belief, Respondent admits the identified parcel is more than 

260 acres. 

 

27. 

Respondent admits that based on information and belief there is a lease in place 

but leaves Petitioner to its proofs as to the terms of that lease as of the relevant tax date. 

 

28. 

Respondent lacks the information necessary to respond to the allegations in 

Paragraph 28 as of December 31, 2025 and leaves Petitioner to its proofs. 

 

29. 

Respondent lacks the information necessary to respond to the allegations in 

Paragraph 29 and leaves Petitioner to its proofs. 

 

30. 

Petitioner lacks the information necessary to respond to the allegations in 

Paragraph 30 and leaves Petitioner to its proofs as the roll reflects that parcel is tied to Energy 

Developments Inc and not Petitioner. 

 

31. 

Respondent lacks the information necessary to respond to the allegations in 

Paragraph 31 and leaves Petitioner to its proofs. To the extent Petitioner implies it does not have 

use of the entirety of the subject parcel, Respondent denies such allegations for the reason that 

the same are untrue. 

 

32. 

Respondent admits that the entirety of the subject property is

Page 4

Entire

Page 5

Ent

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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. 26-000639

Section 1: Respondent’s Contact Information

Filer Type: 

Local Unit of Government

Local Unit of Government

Township Of Byron (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

Laura

M.I.

Last Name

Hallahan

Firm Name (if any)

Hallahan & Associates PC

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

1750 S. Telegraph Road, Suite 202

City or Town

Bloomfield Hills

State

 Michigan

ZIP Code

48302

Telephone Number

248-731-3089

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

mtt@hallahanlaw.com

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

Respondent or Authorized Attorney/Representative’s Signature: 

/s/Kelsea M. Melcher

/s/

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Page 1

STATE OF MICHIGAN 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MICHIGAN TAX TRIBUNAL 

_______________________________ 

ENERGY DEVELOPMENTS BYRON CENTER, 

LLC, 

Petitioner, 

v 

TOWNSHIP OF BYRON, 

Respondent. 

/ 

MTT Docket No. 26-000639 

Property Parcel No.: 41-21-89-300-016 

Thomas M. Amon (P72351) 

Christian E. Meyer (P56037) 

WARNER NORCROSS + JUDD LLP 

150 Ottawa Avenue NW, Suite 1500 

Grand Rapids, MI 49503 

(616) 752-2727 

(616) 752-2423 

tamon@wnj.com

cmeyer@wnj.com 

Attorneys for Petitioners 

Laura M. Hallahan (P42101) 

Seth A. O’Loughlin (P80257) 

Kelsea M. Melcher (P85821) 

HALLAHAN & ASSOCIATES, P.C. 

1750 S. Telegraph Road, Suite 202 

Bloomfield Hills, MI 48302 

(248) 731-3089 

lhallahan@hallahanlaw.com; 

soloughlin@hallahanlaw.com; 

kmelcher@hallahanlaw.com 

Attorneys for Respondent

/ 

PROOF OF SERVICE 

Lynn D. Philp states that she is an employee of Warner Norcross + Judd LLP and that on 

June 30, 2026, she served a copy of ENTIRE TRIBUNAL PROPERTY TAX PETITION, 

NOTICE OF DOCKET NUMBER, and a copy of this PROOF OF SERVICE to the following: 

Via certified mail to: 

Levi DeHollander, Assessor 

Township of Byron 

8085 Byron Center Avenue 

Byron Center, MI 49315

Page 2

Steve Kilgore, Chair 

Board of Review 

Township of Byron 

8085 Byron Center Avenue 

Byron Center, MI 49315 

Peggy Sattler, Township Clerk 

Township of Byron 

8085 Byron Center Avenue 

Byron Center, MI 49315 

Via first class mail to: 

Megan VanHoose, Director 

Kent County Equalization 

300 Monroe Avenue NW 

Grand Rapids MI 49503 

Lisa Posthumus Lyons 

Kent County Clerk 

300 Monroe Avenue NW 

Grand Rapids MI 49503 

Thalia Tilma, Secretary 

Byron Center Public Schools 

8542 Byron Center Ave SW 

Byron Center MI 49315 

Michigan Department of Treasury 

Attn: Rachael Eubanks, Treasurer 

430 West Allegan 

Lansing MI 48922 

Lynn D. Philp 

34438732-1

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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: 26-000639

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 (ET Petition) EDL 26-000639

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

& 

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

Energy Developments Byron Center, LLC 

| 

MICHIGAN TAX TRIBUNAL 

Petitioner(s) 

\% 

MTT Docket No. 

Byron Township 

; 

Respondent(s) 

ENTIRE TRIBUNAL PROPERTY TAX PETITION 

1. 

Property Parcel No: 41-21-89-300-016 

(if more than one parcel is at issue, attach a completed Multiple Parcel Petition 

Form addressing all other parcels at issue.) 

2. 

The property identified above is 

X 

real 

___ personal. 

3. 

If more than one parcel of real property is under appeal, are the properties 

contiguous? Yes ___ No. 

(If no, separate Petitions are required for each non- 

contiguous parcel.) Not applicable. 

4. 

Are all of the parcels of personal property located on a parcel of real property 

under appeal? ___ Yes ___ No. 

(If no, separate Petitions are required for each 

parcel of personal property not located on a parcel of real property under 

appeal.) 

Not applicable. 

5. 

If parcels of personal property are under appeal, when were the personal 

property statements filed by parcel number (attach additional page if necessary): 

Not applicable. 

6. 

The property identified above is classified as 301 Industrial-lmproved 

7. 

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

to Respondent's 

March 

July 

December Board of Review. 

Not applicable. See next paragraph. 

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 48306

Page 2

MTT Docket No. 

Page 2 of 4 

8. 

If a protest was required and no protest was made, list the separate and specific 

facts upon which Petitioner relies to invoke the Tribunal’s authority over the 

assessment or assessments at issue (attach additional page if necessary): 

Due to the classification of the subject property as industrial real property, 

Petitioner was not obligated to appeal the assessments to the local March 

Board of Review. MCL 205.735a(4)(a). 

9. 

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

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

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

Petitioner relies to invoke the Tribunal’s authority over the assessment or 

assessments at issue (attach additional page if necessary): 

Not applicable. 

10. 

The property or properties at issue are located in Kent 

County. The 

property or properties’ address is: 

10310 South Kent Drive SW 

Byron Center, Michigan 49315 

See attached Exhibit 1. 

11. 

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

local governmental unit): Byron Township 

12. 

Petitioner's legal residence or principal office address is: 

Energy Developments Byron Center, LLC, a Michigan limited liability company 

2501 Coolidge Road, Suite 100 

East Lansing, Michigan 48832 

(517) 760-1208 

stephanie.reeves@edlenergy.com 

13. 

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

X 

the property or properties’ true cash and taxable values 

the property or properties’ taxable value only 

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

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

X 

No 

uniformity of the property or properties’ assessment 

the property or the properties’ exemption from ad valorem taxation 

under MCL 

14. 

The tax year(s) at issue are: 2026

Page 3

MTT Docket No. 

Page 3 of 4 

15. 

If more than the current tax year is being appealed, list the separate and specific 

facts upon which Petitioner relies to invoke the Tribunal’s authority over the prior 

tax year or years (attach additional page if necessary): 

Not applicable. 

16. 

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

Board of Review are: 

Tax Year 

True Cash Value 

Assessed Value 

Taxable Value 

2026 

1,334,600 

667,300 

601,103 

17. 

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

Tax Year 

True Cash Value 

State Equalized Value 

Taxable Value 

2026 

196,670 

98,335 

98,335 

18. 

The values in dispute for the property identified above are: 

Tax Year 

True Cash Value 

State Equalized Value 

Taxable Value 

2026 

1,137,930 

568,965 

502,768 

19. 

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

Petitioner hereby requests that the 2026 assessment to Petitioner be corrected to reflect that the Lessee-User Tax 

should only be charged on the 3.42 acres leased by Petitioner plus its building. 

Petitioner also requests that this Tribunal 

reduce the state equalized value, assessed value and the taxable value of the subject property to the amounts shown in 

Paragraph 17 above for tax year 2026 to reflect the true cash value of such 3.42 acres plus building, and order a refund 

with interest as provided by law on any taxes paid in regards thereto along with costs, attorney fees and all other relief to 

which Petitioner is entitled. 

20. 

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

relief requested (attach additional page if necessary): 

See attached Exhibit 2.

Page 4

MTT Docket No. 

Page 4 of 4 

Signature of Petitioner's Authorized Representafhp of 

if rae: 

Printed Name of Petitioner's Authorized Repr 

Christian E. Meyer (P56037) 

entative or, if none, Petitioner: 

Email Address: cmeyer@wnj.com 

Mailing Address: 

Warner Norcross + Judd LLP 

150 Ottawa Avenue NW, Suite 1500 

Grand Rapids, Michigan 49503 

Telephone Number: (616) 752-2423 

Date: April 17, 2026

Page 5

Exhibit 1 

cto 

Ducane of Toor, 

THIS 

IS NOT A TAX BILL 

L-4400 

Notice of Assessment, Taxable Valuation, and Property Classification 

oun 

This form 

is issued under the authonty of Public Act 206 of 1893, Sec 211 24c and Sec 211.34¢, as amended. 

This is a model assessment notice 10 be used by the local assessor 

[ FROM

Page 6

Guid

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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

Energy Developments Byron Center, LLC, 

Petitioner,

 MICHIGAN TAX TRIBUNAL

v

MTT Docket No.: 26-000639

Township Of Byron, 

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: May 27, 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

& 

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

Energy Developments Byron Center, LLC 

| 

MICHIGAN TAX TRIBUNAL 

Petitioner(s) 

\% 

MTT Docket No. 

Byron Township 

; 

Respondent(s) 

ENTIRE TRIBUNAL PROPERTY TAX PETITION 

1. 

Property Parcel No: 41-21-89-300-016 

(if more than one parcel is at issue, attach a completed Multiple Parcel Petition 

Form addressing all other parcels at issue.) 

2. 

The property identified above is 

X 

real 

___ personal. 

3. 

If more than one parcel of real property is under appeal, are the properties 

contiguous? Yes ___ No. 

(If no, separate Petitions are required for each non- 

contiguous parcel.) Not applicable. 

4. 

Are all of the parcels of personal property located on a parcel of real property 

under appeal? ___ Yes ___ No. 

(If no, separate Petitions are required for each 

parcel of personal property not located on a parcel of real property under 

appeal.) 

Not applicable. 

5. 

If parcels of personal property are under appeal, when were the personal 

property statements filed by parcel number (attach additional page if necessary): 

Not applicable. 

6. 

The property identified above is classified as 301 Industrial-lmproved 

7. 

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

to Respondent's 

March 

July 

December Board of Review. 

Not applicable. See next paragraph. 

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 48306

Page 2

MTT Docket No. 

Page 2 of 4 

8. 

If a protest was required and no protest was made, list the separate and specific 

facts upon which Petitioner relies to invoke the Tribunal’s authority over the 

assessment or assessments at issue (attach additional page if necessary): 

Due to the classification of the subject property as industrial real property, 

Petitioner was not obligated to appeal the assessments to the local March 

Board of Review. MCL 205.735a(4)(a). 

9. 

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

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

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

Petitioner relies to invoke the Tribunal’s authority over the assessment or 

assessments at issue (attach additional page if necessary): 

Not applicable. 

10. 

The property or properties at issue are located in Kent 

County. The 

property or properties’ address is: 

10310 South Kent Drive SW 

Byron Center, Michigan 49315 

See attached Exhibit 1. 

11. 

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

local governmental unit): Byron Township 

12. 

Petitioner's legal residence or principal office address is: 

Energy Developments Byron Center, LLC, a Michigan limited liability company 

2501 Coolidge Road, Suite 100 

East Lansing, Michigan 48832 

(517) 760-1208 

stephanie.reeves@edlenergy.com 

13. 

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

X 

the property or properties’ true cash and taxable values 

the property or properties’ taxable value only 

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

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

X 

No 

uniformity of the property or properties’ assessment 

the property or the properties’ exemption from ad valorem taxation 

under MCL 

14. 

The tax year(s) at issue are: 2026

Page 3

MTT Docket No. 

Page 3 of 4 

15. 

If more than the current tax year is being appealed, list the separate and specific 

facts upon which Petitioner relies to invoke the Tribunal’s authority over the prior 

tax year or years (attach additional page if necessary): 

Not applicable. 

16. 

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

Board of Review are: 

Tax Year 

True Cash Value 

Assessed Value 

Taxable Value 

2026 

1,334,600 

667,300 

601,103 

17. 

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

Tax Year 

True Cash Value 

State Equalized Value 

Taxable Value 

2026 

196,670 

98,335 

98,335 

18. 

The values in dispute for the property identified above are: 

Tax Year 

True Cash Value 

State Equalized Value 

Taxable Value 

2026 

1,137,930 

568,965 

502,768 

19. 

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

Petitioner hereby requests that the 2026 assessment to Petitioner be corrected to reflect that the Lessee-User Tax 

should only be charged on the 3.42 acres leased by Petitioner plus its building. 

Petitioner also requests that this Tribunal 

reduce the state equalized value, assessed value and the taxable value of the subject property to the amounts shown in 

Paragraph 17 above for tax year 2026 to reflect the true cash value of such 3.42 acres plus building, and order a refund 

with interest as provided by law on any taxes paid in regards thereto along with costs, attorney fees and all other relief to 

which Petitioner is entitled. 

20. 

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

relief requested (attach additional page if necessary): 

See attached Exhibit 2.

Page 4

MTT Docket No. 

Page 4 of 4 

Signature of Petitioner's Authorized Representafhp of 

if rae: 

Printed Name of Petitioner's Authorized Repr 

Christian E. Meyer (P56037) 

entative or, if none, Petitioner: 

Email Address: cmeyer@wnj.com 

Mailing Address: 

Warner Norcross + Judd LLP 

150 Ottawa Avenue NW, Suite 1500 

Grand Rapids, Michigan 49503 

Telephone Number: (616) 752-2423 

Date: April 17, 2026

Page 5

Exhibit 1 

cto 

Ducane of Toor, 

THIS 

IS NOT A TAX BILL 

L-4400 

Notice of Assessment, Taxable Valuation, and Property Classification 

oun 

This form 

is issued under the authonty of Public Act 206 of 1893, Sec 211 24c and Sec 211.34¢, as amended. 

This is a model assessment notice 10 be used by the local assessor 

[ FROM

Page 6

Guid

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

Entire Tribunal Case Information Sheet - Petitioner

MOAHR DOCKET NO. 

Section 1: Petitioner’s Contact Information

Filer type: Organization

First Name/Company Name

M.I.

Last Name

Energy Developments Byron Center, LLC

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

2501 Coolidge Road, Suite 100

City or Town

East Lansing

State

Michigan

ZIP Code

48832

Telephone Number

517-760-1208

Fax Number

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

stephanie.reeves@edlenergy.com

Section 2: Attorney/Authorized Representative’s Contact Information

First Name

Christian

M.I.

E

Last Name

Meyer

Firm Name (if any)

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

1500 Warner Building

150 Ottawa Avenue NW

City or Town

Grand Rapids

State

Michigan

ZIP Code

49503

Telephone Number

616-752-2423

Fax Number

616-222-2423

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

cmeyer@wnj.com

Section 5: Issue

Please designate one: 

Valuation – Fill out Sections 4, 5, & 6 below

Section 6: Subject Property Information

How many parcels are you 

appealing?1

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

10310 South Kent Drive SW

Byron Center

Michigan

49315

Taxing Authority (City or Township)

Township Of Byron (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.)

Page 2

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

ORLENE HAWKS

DIRECTOR

Section 7: Check which of the following you are appealing (check all that apply)

True Cash and Taxable Values

Section 8: Valuation Information for Each Parcel under Appeal

Parcel Number:

41-21-89-300-016

Classification of Property: Real 

Industrial

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

667300

Current Taxable Value as established by the Board of Review:

601103

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

196670

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

98335

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

98335

Section 9: Assessment Information

Type of Tax Assessment(s):

Assessment Number(s):

Check all that is being appealed: 

Check what action prompted this appeal:

If “other,” please explain:

Section 10: Special Assessment Information

Type of Special Assessment:

Did you protest the special assessment at the hearing held to confirm the special assessment roll? 

If Yes, what was the date of the hearing held to confirm the special assessment roll?

If No, please explain:

Section 11: Classification Information

Parcel Number:

Current Classification of Property as established by Board of Review: 

What do you believe is the property’s classification?

Page 3

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

ORLENE HAWKS

DIRECTOR

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

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

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 Taxable Value in contention will be used to determine your filing fee, plus $25.00 will be added for each additional parcel being appealed.

If the State Equalized Value or Taxable Value in contention is: Your filing fee is:

 

 $100,000.00 and under $250.00

 $100,000.01 to $500,000.00 $400.00

 $Over $500,000.00 $600.00

* Plus $25.00 for each additional parcel, not to exceed a total filing fee of $2,000.00.

A fee of $250.00 is required for the filing of a Special Assessment Appeal.

A fee of $250.00 is required for the filing of an Equalization Tax Appeal.

A fee of $250.00 is required for the filing of a Non-Property Tax Appeal.

A fee of $150.00 is required for the filing of a Classification Tax Appeal

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

Petitioner or Attorney/Authorized Representative’s Signature: 

/s/ Christian E Meyer

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.