Record Finder / 26-001606-TT
Michigan
Essenburg Car Wash Of Holland Inc Petitioner Vs. City Of Holland Respondent
- Petitioner
- Essenburg Car Wash Of Holland Inc
- Respondent
- City Of Holland
Case overview
- Docket number
- 26-001606-TT
- Status
- Ready Schedule
- CaseType
- ET Property
- Division
- ET
- County
- Allegan
- Judge
- No judge assigned
Docket history
| Line # | Subject | Filer | Line Ref | Enter Date/Post Mark | Fee | Related Item |
|---|---|---|---|---|---|---|
| 6 | Proof of Service of Misc Documents was received. | Not recorded | Not recorded | 09/18/2026 | Not recorded | Download |
| Not recorded | Not recorded | Not recorded | Not recorded | Not recorded | Not recorded | Download |
| 5 | Answer was received | RESP | Not recorded | 09/18/2026 | Not recorded | Download |
| Not recorded | Not recorded | Not recorded | Not recorded | Not recorded | Not recorded | Download |
| 4 | Petition has been verified | PET | 1 | 08/19/2026 | Not recorded | Download |
| Not recorded | Not recorded | Not recorded | Not recorded | Not recorded | Not recorded | Download |
| 3 | Notice of Docket Number ET | Not recorded | Not recorded | 08/19/2026 | Not recorded | Download |
| 2 | Proof of service of petition was received. | Not recorded | Not recorded | 08/18/2026 | Not recorded | Download |
| Not recorded | Not recorded | Not recorded | Not recorded | Not recorded | Not recorded | Download |
| 1 | A petition was received. | PET | Not recorded | 05/27/2026 | $600.00 | Download |
| Not recorded | Not recorded | Not recorded | Not recorded | Not recorded | Not recorded | Download |
Documents
proof of service-answer to petition-20260917-.pdfRead complete document text →
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STATE OF MICHIGAN DEPARTMENT OF LICENSING & REGULATORY AFFAIRS MICHIGAN ADMINISTRATIVE HEARING SYSTEM MICHIGAN TAX TRIBUNAL ESSENBURG CAR WASH OF HOLLAND, INC, Petitioner, v MTT Docket No. 26-001606 CITY OF HOLLAND, Respondent. Joshua T. Shillair (P72674) Colliers International Representative for Petitioner 400 W 4th Street, Suite 350 Royal Oak, MI 48067 (248) 226-1632 Joshua.Shillair@Colliers.com Karen.Cameron@Colliers.com Vincent L. Duckworth (P64222) Rachel L. Hillegonds (P67684) Attorney for Respondent Cunningham Dalman, P.C. 321 Settlers Road Holland, MI 49423 (616) 392-1821 vince@cunninghamdalman.com rachel@cunninghamdalman.com PROOF OF SERVICE The undersigned verifies that on September 18, 2026 a copy of Respondent’s Answer to the Petition, and this Proof of Service herein were served upon: Joshua T. Shillair Colliers International 400 W 4th Street, Suite 350 Royal Oak, MI 48067 via email to: Joshua.Shillair@Colliers.com and Karen.Cameron@Colliers.com, as provided in the Michigan Tax Tribunal Rule 792.10211 and MCR 2.107. I declare that the statements above are true to the best of my knowledge, information, and belief. /s/ Kristi L. Slagh Kristi L. Slagh
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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: 26-001606 Is this case currently pending in the Small Claims Division? No Party Filing Document Respondent Files Document Type: Proof of Service: Misc Documents Attachment File Name: proof of service-answer to petition-20260917- Fee Information Filing Fee: $ 0.00 Payment Information Payment: $ 0.00
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answer to petition-20260917-.pdfRead complete document text →
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STATE OF MICHIGAN DEPARTMENT OF LICENSING & REGULATORY AFFAIRS MICHIGAN ADMINISTRATIVE HEARING SYSTEM MICHIGAN TAX TRIBUNAL ESSENBURG CAR WASH OF HOLLAND, INC, Petitioner, v MTT Docket No. 26-001606 CITY OF HOLLAND, Respondent. Joshua T. Shillair, Esq. (P72674) Senior Vice President | Tax Appeal Colliers International Representative for Petitioner 400 W 4th Street, Suite 350 Royal Oak, MI 48067 (248) 226-1632 (248) 226-1633 Joshua.Shillair@Colliers.com Karen.Cameron@Colliers.com Vincent L. Duckworth (P64222) Rachel L. Hillegonds (P67684) Attorney for Respondent Cunningham Dalman, P.C. 321 Settlers Road Holland, MI 49423 (616) 392-1821 vince@cunninghamdalman.com rachel@cunninghamdalman.com ANSWER TO 2026 ENTIRE TRIBUNAL PROPERYT TAX PETITION Respondent, City of Holland, by and through its attorneys, Cunningham Dalman, P.C., and for its Answer to Entire Tribunal Property Tax Petition states as follows: 1. The Petitioner in this matter, ESSENBURG CAR WASH OF HOLLAND INC, has the legal residence or principal office address of 661 E LAKEWOOD BLVD, HOLLAND, MI 49424-2062. Petitioner is a party in interest with respect to property taxes on property parcel no(s). (hereinafter referenced as the Subject Property) 03-02-05-102-009. If the Subject Property in this petition includes more than one (1) real property tax parcel, the Subject Property’s tax parcels are contiguous. ANSWER: Admitted. 2. The Subject Property is located in Allegan County.
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2 ANSWER: Admitted. 3. Respondent, City of Holland of Allegan County, assesses and collects property taxes on the Subject Property. ANSWER: The City of Holland is a municipal corporation of both Ottawa and Allegan Counties. The remaining allegations set forth in paragraph 3 are admitted. 4. The Subject Property is real property and is classified as Commercial. The Subject Property is presently used or available for use for Commercial purposes. Petitioner believes that the Subject Property was originally designed to be used for Commercial purposes. ANSWER: Admitted that the property is designated as 201 Commercial-Improved. Respondent is without sufficient information to admit or deny the remaining allegations, and leaves Petitioner to its strictest proofs. 5. Protest to the 2026 Board of Review was not made and is not required by law for the Subject Property. ANSWER: Admitted. 6. The Subject Property’s address is: 809 WASHINGTON AVE, HOLLAND, MI 49423 ANSWER: Admitted. 7. This appeal involves issues relating to: (a) valuation, (b) assessment, (c) taxable value and (d) uniformity. ANSWER: Respondent is without sufficient information to admit or deny the allegations, and leaves Petitioner to its strictest proofs.. 8. The tax year(s) at issue are: 2026 ANSWER: Admitted. 9. The values for the Subject Property as established by Respondent’s Board of Review are:
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3 Tax Year Parcel Number True Cash Value Assessed Value Taxable Value 2026 03-02-05-102- 009 $2,276,200.00 $1,138,100.00 $761,972.00 ANSWER: Admitted. 10. The 2026 assessment, assessed value, state equalized value and taxable value imposed upon all parcels of the Subject Property, and the taxes to be levied and collected thereon, are invalid and unlawful and operate as a fraud upon the taxpayer for the reasons that: a. The assessment, assessed value, state equalized value and/or taxable value exceeds the amounts permitted by the Michigan Constitution, applicable statutes and case law; b. The assessment, assessed value, state equalized value and/or taxable value are at higher percentages of true cash value than permissible under the Michigan Constitution, applicable statutes and case law; c. The assessment, assessed value, state equalized value and/or taxable value are based upon an erroneous determination of the true cash value of that portion of the Subject Property that is taxable under Michigan law, and are based upon the application of wrong principles; and d. The assessment, assessed value, state equalized value and/or taxable value, and the mode of assessment adopted by Respondent, discriminate against Petitioner and denies Petitioner its constitutional rights to uniformity, equal protection and dues process of law. ANSWER: Denied. 11. Petitioner contends that the actual values for the Subject Property are: Tax Year Parcel Number True Cash Value Assessed Value Taxable Value
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4 2026 03-02-05-102- 009 $820,800.00 $410,400.00 $410,400.00 ANSWER: Admitted, in part, to the extent Petitioner contends certain values should be applied to the property, but denied that Petitioner’s claimed values are accurate because they grossly understate the actual value of the subject property. 12. The amount of value in contention for the Subject Property is: Tax Year Parcel Number Assessed Value in Contention 2026 03-02-05-102-009 $727,700.00 ANSWER: Respondent admits that the values in dispute are correct but denies that the values in dispute are proper for the actual values of this property. 13. Petitioner relies on the following specific facts to support the relief requested: Market sales and income data indicates that the subject property’s assessed value, state equalized value and taxable value exceed 50% of its actual market value. In addition, the cost less depreciation method Respondent utilizes to establish the
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EntireTribunalCaseISAnswer.pdfRead complete document text →
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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. 26-001606 Section 1: Respondent’s Contact Information Filer Type: Local Unit of Government Local Unit of Government City Of Holland (ALLEGAN) 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 Vincent M.I. L. Last Name Duckworth Firm Name (if any) Cunningham Dalman, P.C. Address (No., Street, P.O. Box or Rural Route) 321 Settlers Road PO Box 1767 City or Town Holland State Michigan ZIP Code 49419 Telephone Number 6163921821 E-mail Address (do not enter unless you want MTT to send all correspondence via e-mail) kristis@cunninghamdalman.com Electronic Signature *Typing your name below will serve as your signature Respondent or Authorized Attorney/Representative’s Signature: Vincent L. Duckworth /s/
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ESSENBURGCARWASHOFHOLLANDINC.PET & POS.pdfRead complete document text →
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2026 Entire Tribunal Property Tax Petition & Proof of Service ESSENBURG CAR WASH OF HOLLAND INC v City of Holland Parcel Number: 03-02-05-102-009 MTT Docket No.: Page 1 of 5 STATE OF MICHIGAN DEPARTMENT OF LICENSING & REGULATORY AFFAIRS MICHIGAN TAX TRIBUNAL ESSENBURG CAR WASH OF HOLLAND INC, Petitioner, v MTT Docket No. City of Holland, Respondent. _____________________________________________________________________________/ Colliers International By: Joshua T. Shillair, Esq. (P72674) Vice President | Tax Appeal Representative for Petitioner 400 W 4th Street, Suite 350 Royal Oak, MI 48067 O: 248-226-1632 F: 248-226-1633 Joshua.Shillair@Colliers.com Karen.Cameron@Colliers.com City of Holland Assessing Office 270 S River Avenue Holland, MI 49423 (616) 355-1300 _____________________________________________________________________________/ 2026 ENTIRE TRIBUNAL PROPERTY TAX PETITION 1. The Petitioner in this matter, ESSENBURG CAR WASH OF HOLLAND INC, has the legal residence or principal office address of 661 E LAKEWOOD BLVD,HOLLAND, MI 49424-2062. Petitioner is a party in interest with respect to property taxes on property parcel no(s). (hereinafter referenced as the Subject Property) 03-02-05-102-009. If the Subject Property in this petition includes more than one (1) real property tax parcel, the Subject Property’s tax parcels are contiguous. 2. The Subject Property is located in Allegan County.
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2026 Entire Tribunal Property Tax Petition & Proof of Service ESSENBURG CAR WASH OF HOLLAND INC v City of Holland Parcel Number: 03-02-05-102-009 MTT Docket No.: Page 2 of 5 3. Respondent, City of Holland of Allegan County, assesses and collects property taxes on the Subject Property. 4. The Subject Property is real property and is classified as Commercial. The Subject Property is presently used or available for use for Commercial purposes. Petitioner believes that the Subject Property was originally designed to be used for Commercial purposes. 5. Protest to the 2026 Board of Review was not made and is not required by law for the Subject Property. 6. The Subject Property’s address is: 809 WASHINGTON AVE, HOLLAND, MI 49423 7. This appeal involves issues relating to: (a) valuation, (b) assessment, (c) taxable value and (d) uniformity. 8. The tax year(s) at issue are: 2026 9. The values for the Subject Property as established by Respondent’s Board of Review are: Tax Year Parcel Number True Cash Value Assessed Value Taxable Value 2026 03-02-05-102- 009 $2,276,200.00 $1,138,100.00 $761,972.00 10. The 2026 assessment, assessed value, state equalized value and taxable value imposed upon all parcels of the Subject Property, and the taxes to be levied and collected thereon, are invalid and unlawful and operate as a fraud upon the taxpayer for the reasons that: a. The assessment, assessed value, state equalized value and/or taxable value exceeds the amounts permitted by the Michigan Constitution, applicable statutes and case law;
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2026 Entire Tribunal Property Tax Petition & Proof of Service ESSENBURG CAR WASH OF HOLLAND INC v City of Holland Parcel Number: 03-02-05-102-009 MTT Docket No.: Page 3 of 5 b. The assessment, assessed value, state equalized value and/or taxable value are at higher percentages of true cash value than permissible under the Michigan Constitution, applicable statutes and case law; c. The assessment, assessed value, state equalized value and/or taxable value are based upon an erroneous determination of the true cash value of that portion of the Subject Property that is taxable under Michigan law, and are based upon the application of wrong principles; and d. The assessment, assessed value, state equalized value and/or taxable value, and the mode of assessment adopted by Respondent, discriminate against Petitioner and denies Petitioner its constitutional rights to uniformity, equal protection and dues process of law. 11. Petitioner contends that the actual values for the Subject Property are: Tax Year Parcel Number True Cash Value Assessed Value Taxable Value 2026 03-02-05-102- 009 $820,800.00 $410,400.00 $410,400.00 12. The amount of value in contention for the Subject Property is: Tax Year Parcel Number Assessed Value in Contention 2026 03-02-05-102-009 $727,700.00 13. Petitioner relies on the following specific facts to support the relief requested: Market sales and income data indicates that the subject property’s assessed value, state equalized value and taxable value exceed 50% of its actual market value. In addition, the cost less depreciation method Respondent utilizes to establish the Subject Property’s assessment at issue is not related to the Subject Property’s actual market value.
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2026 Entire Tribunal Property Tax Petition & Proof of Service ESSENBURG CAR WASH OF HOLLAND INC v City of Holland Parcel Number: 03-02-05-102-009 MTT Docket No.: Page 4 of 5 WHEREFORE, Petitioner requests that this Honorable Michigan Tax Tribunal enter an Order reducing the 2026 assessed value, state equalized value and taxable value for the Subject Property to the values stated in Paragraph 11 above and requiring Respondent to pay Petitioner the refunds attributable to such reductions, plus interest and costs. Respectfully Submitted, COLLIERS INTERNATIONAL
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2026
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EntireTribunalCaseISPetition.pdfRead complete document text →
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STATE OF MICHIGAN GRETCHEN WHITMER GOVERNOR DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS LANSING MARLON I. BROWN, DPA DIRECTOR Entire Tribunal Case Information Sheet - Petitioner MTT DOCKET NO. Section 1: Petitioner’s Contact Information Filer type: Organization Local Unit of Government First Name M.I. Last Name/Company Name ESSENBURG CAR WASH OF HOLLAND INC Home Address (No., Street, P.O. Box or Rural Route) 661 E LAKEWOOD BLVD City or Town HOLLAND State Michigan ZIP Code 49424-2062 Telephone Number 2482261632 E-mail Address (do not enter unless you want MTT to send all correspondence via e-mail) tax.efile@colliers.com Section 2: Attorney/Authorized Representative’s Contact Information First Name Joshua M.I. Thomas Last Name Shillair Firm Name (if any) Colliers International Address (No., Street, P.O. Box or Rural Route) 400 W 4th Street, Suite 350 City or Town Royal Oak State Michigan ZIP Code 48067 Telephone Number 248-226-1632 E-mail Address (do not enter unless you want MTT to send all correspondence via e-mail) tax.efile@colliers.com Section 3: Issue Please designate one: Valuation Section 4: Subject Property Information How many parcels are you appealing? 1 Property Address (No., Street, City, ST, ZIP) [If multiple, list first property’s address] 809 WASHINGTON AVE HOLLAND
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STATE OF MICHIGAN GRETCHEN WHITMER GOVERNOR DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS LANSING MARLON I. BROWN, DPA DIRECTOR Michigan 49423 Taxing Authority (City or Township) City Of Holland (ALLEGAN) County Allegan 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.) N/A Section 5: Check which of the following you are appealing (check all that apply) True Cash and Taxable Values If “Other”, please explain: Section 6: Valuation Information for Each Parcel under Appeal Parcel Number: 03-02-05-102-009 Classification of Property: Real (check one) Commercial (check one) Current Assessed Value (also known as State Equalized Value) as established by the Board of Review: 1138100 Current Taxable Value as established by the Board of Review: 761972 What do you believe is the fair market value (also known as True Cash Value)? 820800 Multiply the True Cash Value by 50% and enter here. This is your contention of Assessed Value (also known as State Equalized Value). 410400 If you belive the Taxable Value differs from your contention of Assessed Value, enter your contention of Taxable Value. 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.
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STATE OF MICHIGAN GRETCHEN WHITMER GOVERNOR DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS LANSING MARLON I. BROWN, DPA DIRECTOR 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/ /s/Joshua T. Shillair Payment Information Amount: 600 Success: True Message: "" Waiver Code: Transaction Number: 26052787100315 Supporting Waiver Documents:
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ET_Notice_of_Docket_Number.2026-08-19_16-15-17.pdfRead complete document text →
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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 Essenburg Car Wash Of Holland INC, Petitioner, MICHIGAN TAX TRIBUNAL v MTT Docket No.: 26-001606 City Of Holland, 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: August 19, 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
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POS_ESSENBURG_CAR_WASH_OF_HOLLAND_INC_26-001606.pdfRead complete document text →
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2026 Entire Tribunal Property Tax Petition & Proof of Service ESSENBURG CAR WASH OF HOLLAND INC v Holland Parcel Number: 03-02-05-102-009 MTT Docket No.: 26-001606 Page 1 of 2 STATE OF MICHIGAN DEPARTMENT OF LICENSING & REGULATORY AFFAIRS MICHIGAN TAX TRIBUNAL ESSENBURG CAR WASH OF HOLLAND INC, Petitioner, v MTT Docket No. 26-001606 HOLLAND, Respondent. _____________________________________________________________________________/ Colliers International By: Joshua T. Shillair, Esq. (P72674) Senior Vice President | Tax Appeal Representative for Petitioner 400 W 4th Street, Suite 350 Royal Oak, MI 48067 O: 248-226-1632 F: 248-226-1633 Joshua.Shillair@Colliers.com Karen.Cameron@Colliers.com City of Holland Assessing Office 270 S River Avenue Holland, MI 49423 (616) 355-1300 _____________________________________________________________________________/ PROOF OF SERVICE STATE OF MICHIGAN ) )ss COUNTY OF OAKLAND ) Jennifer Lunsford, states that on 8/18/2026_, in compliance with TTR 221, she did place in the US mail a copy of Petitioner’s 2026 Entire Tribunal Property Tax Petition with docket number, the Notice of Docket Number issued by the Michigan Tax Tribunal for this appeal as well as this Proof of Service of Petition for the above captioned appeal to the units of government listed on the second page of this Proof of Service of Petition. /s/Jennifer Lunsford Jennifer Lunsford Joshua T. Shillair Esq. states that he submitted electronically on _8/18/2026_, to the Michigan Tax Tribunal a copy of this Proof of Service of Petition at eFile through www.etaxappeal.lara.state.mi.us. /s/Joshua T. Shillair Joshua T. Shillair Esq
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2026 Entire Tribunal Property Tax Petition & Proof of Service ESSENBURG CAR WASH OF HOLLAND INC v Holland Parcel Number: 03-02-05-102-009 MTT Docket No.: 26-001606 Page 2 of 2 By Certified Mail Assessor’s Office City of Holland Assessing Office 270 S River Avenue Holland, MI 49423 Office of the City/Township Clerk City of Holland Clerk Office 270 S River Avenue Holland, MI 49423 By First Class Mail Director of Equalization Allegan County Equalization Director 3283 122nd Avenue Allegan, MI 49010 County Clerk’s Office Allegan County Clerk’s Office 113 Chestnut Street Allegan, MI 49010 Secretary of the School Board Secretary Holland Public Schools Board of Education 320 W 24th St, Holland, MI 49423 Treasurer for the State of Michigan Michigan Department of Treasury Lansing, MI 48922
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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: 26-001606 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: POS_ESSENBURG_CAR_WASH_OF_HOLLAND_INC_26-001606 Fee Information Filing Fee: $ 0.00 Payment Information Payment: $ 0.00
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ESSENBURGCARWASHOFHOLLANDINC.PET & POS.pdfRead complete document text →
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2026 Entire Tribunal Property Tax Petition & Proof of Service ESSENBURG CAR WASH OF HOLLAND INC v City of Holland Parcel Number: 03-02-05-102-009 MTT Docket No.: Page 1 of 5 STATE OF MICHIGAN DEPARTMENT OF LICENSING & REGULATORY AFFAIRS MICHIGAN TAX TRIBUNAL ESSENBURG CAR WASH OF HOLLAND INC, Petitioner, v MTT Docket No. City of Holland, Respondent. _____________________________________________________________________________/ Colliers International By: Joshua T. Shillair, Esq. (P72674) Vice President | Tax Appeal Representative for Petitioner 400 W 4th Street, Suite 350 Royal Oak, MI 48067 O: 248-226-1632 F: 248-226-1633 Joshua.Shillair@Colliers.com Karen.Cameron@Colliers.com City of Holland Assessing Office 270 S River Avenue Holland, MI 49423 (616) 355-1300 _____________________________________________________________________________/ 2026 ENTIRE TRIBUNAL PROPERTY TAX PETITION 1. The Petitioner in this matter, ESSENBURG CAR WASH OF HOLLAND INC, has the legal residence or principal office address of 661 E LAKEWOOD BLVD,HOLLAND, MI 49424-2062. Petitioner is a party in interest with respect to property taxes on property parcel no(s). (hereinafter referenced as the Subject Property) 03-02-05-102-009. If the Subject Property in this petition includes more than one (1) real property tax parcel, the Subject Property’s tax parcels are contiguous. 2. The Subject Property is located in Allegan County.
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2026 Entire Tribunal Property Tax Petition & Proof of Service ESSENBURG CAR WASH OF HOLLAND INC v City of Holland Parcel Number: 03-02-05-102-009 MTT Docket No.: Page 2 of 5 3. Respondent, City of Holland of Allegan County, assesses and collects property taxes on the Subject Property. 4. The Subject Property is real property and is classified as Commercial. The Subject Property is presently used or available for use for Commercial purposes. Petitioner believes that the Subject Property was originally designed to be used for Commercial purposes. 5. Protest to the 2026 Board of Review was not made and is not required by law for the Subject Property. 6. The Subject Property’s address is: 809 WASHINGTON AVE, HOLLAND, MI 49423 7. This appeal involves issues relating to: (a) valuation, (b) assessment, (c) taxable value and (d) uniformity. 8. The tax year(s) at issue are: 2026 9. The values for the Subject Property as established by Respondent’s Board of Review are: Tax Year Parcel Number True Cash Value Assessed Value Taxable Value 2026 03-02-05-102- 009 $2,276,200.00 $1,138,100.00 $761,972.00 10. The 2026 assessment, assessed value, state equalized value and taxable value imposed upon all parcels of the Subject Property, and the taxes to be levied and collected thereon, are invalid and unlawful and operate as a fraud upon the taxpayer for the reasons that: a. The assessment, assessed value, state equalized value and/or taxable value exceeds the amounts permitted by the Michigan Constitution, applicable statutes and case law;
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2026 Entire Tribunal Property Tax Petition & Proof of Service ESSENBURG CAR WASH OF HOLLAND INC v City of Holland Parcel Number: 03-02-05-102-009 MTT Docket No.: Page 3 of 5 b. The assessment, assessed value, state equalized value and/or taxable value are at higher percentages of true cash value than permissible under the Michigan Constitution, applicable statutes and case law; c. The assessment, assessed value, state equalized value and/or taxable value are based upon an erroneous determination of the true cash value of that portion of the Subject Property that is taxable under Michigan law, and are based upon the application of wrong principles; and d. The assessment, assessed value, state equalized value and/or taxable value, and the mode of assessment adopted by Respondent, discriminate against Petitioner and denies Petitioner its constitutional rights to uniformity, equal protection and dues process of law. 11. Petitioner contends that the actual values for the Subject Property are: Tax Year Parcel Number True Cash Value Assessed Value Taxable Value 2026 03-02-05-102- 009 $820,800.00 $410,400.00 $410,400.00 12. The amount of value in contention for the Subject Property is: Tax Year Parcel Number Assessed Value in Contention 2026 03-02-05-102-009 $727,700.00 13. Petitioner relies on the following specific facts to support the relief requested: Market sales and income data indicates that the subject property’s assessed value, state equalized value and taxable value exceed 50% of its actual market value. In addition, the cost less depreciation method Respondent utilizes to establish the Subject Property’s assessment at issue is not related to the Subject Property’s actual market value.
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2026 Entire Tribunal Property Tax Petition & Proof of Service ESSENBURG CAR WASH OF HOLLAND INC v City of Holland Parcel Number: 03-02-05-102-009 MTT Docket No.: Page 4 of 5 WHEREFORE, Petitioner requests that this Honorable Michigan Tax Tribunal enter an Order reducing the 2026 assessed value, state equalized value and taxable value for the Subject Property to the values stated in Paragraph 11 above and requiring Respondent to pay Petitioner the refunds attributable to such reductions, plus interest and costs. Respectfully Submitted, COLLIERS INTERNATIONAL
Page 5
2026
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STATE OF MICHIGAN GRETCHEN WHITMER GOVERNOR DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS LANSING MARLON I. BROWN, DPA DIRECTOR Entire Tribunal Case Information Sheet - Petitioner MTT DOCKET NO. Section 1: Petitioner’s Contact Information Filer type: Organization Local Unit of Government First Name M.I. Last Name/Company Name ESSENBURG CAR WASH OF HOLLAND INC Home Address (No., Street, P.O. Box or Rural Route) 661 E LAKEWOOD BLVD City or Town HOLLAND State Michigan ZIP Code 49424-2062 Telephone Number 2482261632 E-mail Address (do not enter unless you want MTT to send all correspondence via e-mail) tax.efile@colliers.com Section 2: Attorney/Authorized Representative’s Contact Information First Name Joshua M.I. Thomas Last Name Shillair Firm Name (if any) Colliers International Address (No., Street, P.O. Box or Rural Route) 400 W 4th Street, Suite 350 City or Town Royal Oak State Michigan ZIP Code 48067 Telephone Number 248-226-1632 E-mail Address (do not enter unless you want MTT to send all correspondence via e-mail) tax.efile@colliers.com Section 3: Issue Please designate one: Valuation Section 4: Subject Property Information How many parcels are you appealing? 1 Property Address (No., Street, City, ST, ZIP) [If multiple, list first property’s address] 809 WASHINGTON AVE HOLLAND
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STATE OF MICHIGAN GRETCHEN WHITMER GOVERNOR DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS LANSING MARLON I. BROWN, DPA DIRECTOR Michigan 49423 Taxing Authority (City or Township) City Of Holland (ALLEGAN) County Allegan 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.) N/A Section 5: Check which of the following you are appealing (check all that apply) True Cash and Taxable Values If “Other”, please explain: Section 6: Valuation Information for Each Parcel under Appeal Parcel Number: 03-02-05-102-009 Classification of Property: Real (check one) Commercial (check one) Current Assessed Value (also known as State Equalized Value) as established by the Board of Review: 1138100 Current Taxable Value as established by the Board of Review: 761972 What do you believe is the fair market value (also known as True Cash Value)? 820800 Multiply the True Cash Value by 50% and enter here. This is your contention of Assessed Value (also known as State Equalized Value). 410400 If you belive the Taxable Value differs from your contention of Assessed Value, enter your contention of Taxable Value. 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.
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STATE OF MICHIGAN GRETCHEN WHITMER GOVERNOR DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS LANSING MARLON I. BROWN, DPA DIRECTOR 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/ /s/Joshua T. Shillair Payment Information Amount: 600 Success: True Message: "" Waiver Code: Transaction Number: 26052787100315 Supporting Waiver Documents:
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