Record Finder / 26-001381-TT
Michigan

Fie Grand Rapids (Mi) LLC Petitioner Vs. Township Of Caledonia Respondent

Petitioner
Fie Grand Rapids (Mi) LLC
Respondent
Township Of Caledonia

Case overview

Docket number
26-001381-TT
Status
Answer Due
CaseType
ET Property
Division
ET
County
Kent
Judge
No judge assigned

Docket history

Line #SubjectFilerLine RefEnter Date/Post MarkFeeRelated Item
6Proof of service of petition was received.PETNot recorded07/15/2026Not recordedDownload
5Petition has been verifiedPET108/11/2026Not recordedDownload
Not recordedNot recordedNot recordedNot recordedNot recordedNot recordedDownload
4Notice of Docket Number ETNot recordedNot recorded08/11/2026Not recordedDownload
3Proof of Service of Misc Documents was received.Not recordedNot recorded08/03/2026Not recordedDownload
Not recordedNot recordedNot recordedNot recordedNot recordedNot recordedDownload
2Answer was receivedNot recordedNot recorded08/03/2026Not recordedDownload
Not recordedNot recordedNot recordedNot recordedNot recordedNot recordedDownload
1A petition was received.PETNot recorded05/25/2026$600.00Download
Not recordedNot recordedNot recordedNot recordedNot recordedNot recordedDownload

Documents

Read document text excerpt

Page 1

101 West Big Beaver, Suite 945 

Troy, Michigan 48084 

Tel. (313) 230-0104 

Fax (313) RECEIVED 

July 13, 2026 

JUL 

1 5 2026 

State of Michigan Treasurer 

MI 

Treasury Building, 430 West Allegan Street 

CHIGAN TAX TRIBUNAL 

Lansing, MI 48922 

Re: FIE GRAND RAPIDS (MI) LLC v Charter Township of Caledonia 

MTT Docket No.: 26-001381 

Dear Chief Clerk: 

Petitioner hereby serves all parties provided for in Michigan Tax Tribunal Rule 221 with its petition in 

this matter. Pursuant to the rule, the petition notes the docket number assigned by the Tribunal and is 

served within 45-days of the issuance of the notice of docket number. 

If you have any questions regarding the enclosed pleading, please do not hesitate to contact our office 

directly at (313) 230-0104. 

Respectfully, 

Sarah R. Belloli 

Ryan, LLC 

cc: 

State of Michigan Treasurer 

Caledonia Community Schools 

Kent County Equalization Director 

Kent County Clerk 

Charter Township of Caledonia Assessor 

Charter Township of Caledonia Clerk 

Enclosures

Page 2

STATE OF MICHIGAN 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MICHIGAN OFFICE OFF ADMINISTRATIVE HEARINGS AND RULES 

MICHIGAN TAX TRIBUNAL 

FIE GRAND RAPIDS (MI) LLC, 

MTT Docket No.: 26-001381 

Petitioner, 

v 

Charter Township of Caledonia, 

Respondent. 

Proof of Service 

Joan Kleiner, being duly sworn, deposes and says that on July 13, 2026, she served a copy of the Petition with noted 

docket number relative to the above-captioned matter upon the following parties as required by the Tribunal’s 

service rules: 

VIA CERTIFIED MAIL 

Charter Township of Caledonia Assessor: 

Caledonia Charter Township Assessor, 8196 Broadmoor Ave SE, Caledonia, MI 49316 

Charter Township of Caledonia Clerk: 

Caledonia Charter Township Clerk , 8196 Broadmoor Ave SE, Caledonia, MI 49316 

VIA FIRST-CLASS MAIL 

Kent County Equalization Director: 

Kent County Equalization Director, 300 Monroe Ave NW, Grand Rapids, MI 49503 

Kent County Clerk: 

Kent County Clerk, 300 Monroe Ave NW, Grand Rapids, MI 49503 

Caledonia Community Schools — School Board Secretary: 

Caledonia Community Schools, 9758 Kraft Ave SE, Caledonia, MI 49316 

Treasurer of the State of Michigan: 

State of Michigan Treasurer, Treasury Building, 430 West Allegan Street, Lansing, MI 48922 

With proper postage affixed thereto. Proof of service submitted within 45 days afler issuance of the notice of docket number as 

required by the Tribunal’s service rules. 

/s/ Joan Kleiner 

Joan Kleiner 

Tuly 13,2026

Page 3

101 West Big Beaver Road 

Suite 945 

Ryan )) 

Troy, Michigan 48084 

Michigan Tax Tribunal 

PO Box 30232 

Lansing, MI 48909 

R €Ceiveq 

JL 15 ggg 

LAR

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Page 1

STATE OF MICHIGAN 

GRETCHEN WHITMER 

GOVERNOR 

DEPARTMENT OF LICENSING AND 

REGULATORY AFFAIRS 

LANSING 

MARLON I. BROWN, DPA 

DIRECTOR 

 

FIE GRAND RAPIDS (MI) LLC, 

Petitioner(s) 

v 

Charter Township of Caledonia, 

Respondent(s) 

MICHIGAN TAX TRIBUNAL 

MTT Docket No. 

 

ENTIRE TRIBUNAL PROPERTY TAX PETITION 

 

1. Property Parcel No: 41-23-05-400-004 

2. The property identified above is ☑ 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 noncontiguous parcel.) 

N/A 

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.) 

N/A 

5. If parcels of personal property are under appeal, when were the personal property statements filed by 

parcel number (attach additional page if necessary): 

N/A 

6. The property identified above is classified as 201 Commercial-Improved 

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

Respondent’s ☐ March ☐ July ☐ December Board of Review. 

No protest to the Board of Review was required. 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

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

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): 

N/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): 

N/A 

10. The property or properties at issue are located in Kent County. The property’s address is: 

5600 Beech Tree Lane Se, Caledonia, MI 49316 

11. The assessment or assessments at issue were established by the (applicable local governmental unit): 

Charter Township of Caledonia 

12. Petitioner’s legal residence or principal office address is: 

888 SEVENTH AVE 4TH FLOOR, NEW YORK, NY 10019 

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

☑ 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 ☑ 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): 

N/A 

16. The values for the property identified above as established by Respondent’s Board of Review are: 

Tax Year 

True Cash Value 

State Equalized Value 

Taxable Value 

2026 

$29,687,200 

$14,843,600 

$11,236,062 

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

Tax Year 

True Cash Value 

State Equalized Value 

Taxable Value 

2026 

$16,500,000 

$8,250,000 

$8,250,000 

18. The values in dispute for the property identified above are: 

Tax Year 

True Cash Value 

State Equalized Value 

Taxable Value 

2026 

$13,187,200 

$6,593,600 

$2,986,062 

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

Petitioner respectfully requests that the Michigan Tax Tribunal enter an order: (a) reducing the 2026 

True Cash Value, State Equalized Value, and Taxable Value of the subject property to the values set 

forth in paragraph 17 above; (b) directing Respondent to refund to Petitioner all taxes paid in excess 

of those properly owed, plus statutory interest; and (c) granting such other and further relief as is just 

and equitable. 

20. List the separate and specific facts upon which Petitioner relies to support the relief requested (attach 

additional page if necessary): 

A. The equalized assessment thus imposed on the subject property is more than 50% of its true cash 

value in violation of the applicable statutory and constitutional limitations. 

B. The assessment is based on improper or inaccurate valuation methodology, including but not 

limited to the use of non-representative data, failure to account for relevant property characteristics, 

and/or application of incorrect assumptions. As a result, the assessment is not uniform with 

comparable properties and results in an excessive and unlawful tax burden.

Page 4

MTT Docket No. Pending 

Page 4 of 4 

Signature of Petitioner’s Authorized Representative or, if none, Petitioner: 

/s/ Sarah R. Belloli 

Printed Name of Petitioner’s Authorized Representative or, if none, Petitioner: 

Sarah R. Belloli 

Email Address: 

Sarah.Belloli@Ryan.com 

Matthew.Dingman@Ryan.com 

Joan.Kleiner@Ryan.com 

Mailing Address: 

101 West Big Beaver, Suite 945 

Troy, Michigan 48084 

Telephone Number: 

(313) 230-0104 

Date: 

2026-05-25

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Page 1

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA 

DIRECTOR

Entire Tribunal Case Information Sheet - Petitioner

MTT DOCKET NO. 

 

Section 1: Petitioner’s Contact Information

Filer type: 

Organization 

Local Unit of Government

First Name

M.I.

Last Name/Company Name

FIE GRAND RAPIDS (MI) LLC

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

101 W. Big Beaver

Suite 945

City or Town

Troy

State

Michigan

ZIP Code

48048

Telephone Number

3132300104

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

sarah.belloli@ryan.com

 

 

Section 2: Attorney/Authorized Representative’s Contact Information

First Name

Sarah

M.I.

Last Name

Belloli

Firm Name (if any)

Ryan LLC

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

101 W. Big Beaver

Suite 945

City or Town

Troy

State

Michigan

ZIP Code

48048

Telephone Number

3132300104

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

sarah.belloli@ryan.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]

5600 Beech Tree Lane SE

Caledonia

Page 2

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA 

DIRECTOR

Michigan

49316

Taxing Authority (City or Township)

Township Of Caledonia (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.)

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:

41-23-05-400-004

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:

14843600

Current Taxable Value as established by the Board of Review:

11236062

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

16500000

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

8250000

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.

Page 3

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/ Sarah R. Belloli

Payment Information

Amount: 600

Success: True

Message: ""

Waiver Code:

Transaction Number: 26052586834313

Supporting Waiver Documents:

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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

FIE Grand Rapids (MI) LLC, 

Petitioner,

 MICHIGAN TAX TRIBUNAL

v

MTT Docket No.: 26-001381

Township Of Caledonia, 

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 11, 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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Page 1

#3598396v1 

STATE OF MICHIGAN 

DEPARTMENT OF LICENSING & REGULATORY AFFAIRS 

MICHIGAN OFFICE OF ADMINISTRATIVE HEARINGS AND RULES 

MICHIGAN TAX TRIBUNAL 

_____________________ 

 

FIE GRAND RAPIDS(MI) LLC, 

 

 

 

Petitioner, 

 

v 

 

CHARTER TOWNSHIP OF CALEDONIA, 

 

 

 

Respondent. 

_____________________________________/ 

MTT Docket No. 26-001381 

 

Parcel No. 41-23-05-400-004 

 

PROOF OF SERVICE 

Sarah R. Belloli 

Ryan, LLC 

Representative for Petitioner 

101 West Big Beaver, Suite 945 

Troy, MI 48084 

(313) 230-0104 

Sarah.Belloli@Ryan.com 

 

 

_____________________________________/ 

Joshua D. Beard (P73388) 

Mika Meyers PLC 

Counsel for Respondent 

900 Monroe Avenue, NW 

Grand Rapids, MI 49503 

(616) 632-8000 

tax.tribunal.efile@mikameyers.com 

jbeard@mikameyers.com 

 

I, Kristi Solomon, hereby state that I am an employee in the law firm of Mika Meyers PLC, 

and that on August 3, 2026, I served copies of the following document(s): 

Respondent’s Answer to Entire Tribunal Property Tax Petition and Affirmative 

Defenses 

upon the following individuals by email: 

Sarah R. Belloli 

Ryan, LLC 

Sarah.Belloli@Ryan.com 

 

I declare that the statements above are true to the best of my information, knowledge, and 

belief. 

Dated: August 3, 2026 

 

 

 

/s/ Kristi Solomon

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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: 26-001381

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 of Answer and Affirmative Defenses (26-

001381)(004)(FIE Grand Rapids)

Fee Information

Filing Fee: $ 0.00

Payment Information

Payment: $ 0.00

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Page 1

#3598395v1 

STATE OF MICHIGAN 

DEPARTMENT OF LICENSING & REGULATORY AFFAIRS 

MICHIGAN OFFICE OF ADMINISTRATIVE HEARINGS AND RULES 

MICHIGAN TAX TRIBUNAL 

_____________________ 

 

FIE GRAND RAPIDS(MI) LLC, 

 

 

 

Petitioner, 

 

v 

 

CHARTER TOWNSHIP OF CALEDONIA, 

 

 

 

Respondent. 

_____________________________________/ 

MTT Docket No. 26-001381 

 

Parcel No. 41-23-05-400-004 

 

RESPONDENT’S ANSWER TO 

ENTIRE TRIBUNAL PROPERTY 

TAX PETITION AND AFFIRMATIVE 

DEFENSES 

Sarah R. Belloli 

Ryan, LLC 

Representative for Petitioner 

101 West Big Beaver, Suite 945 

Troy, MI 48084 

(313) 230-0104 

Sarah.Belloli@Ryan.com 

 

 

_____________________________________/ 

Joshua D. Beard (P73388) 

Mika Meyers PLC 

Counsel for Respondent 

900 Monroe Avenue, NW 

Grand Rapids, MI 49503 

(616) 632-8000 

tax.tribunal.efile@mikameyers.com 

jbeard@mikameyers.com 

 

Respondent, Charter Township of Caledonia, by and through its attorneys, Mika Meyers 

PLC, answers Petitioner’s Entire Tribunal Property Tax Petition as follows: 

1. 

Property Parcel No: 41-23-05-400-004. 

ANSWER: 

Respondent admits that Property Parcel No. 41-23-05-400-004 is the 

subject of this tax appeal. 

2. 

The property identified above is real. 

ANSWER: 

The allegation contained in paragraph 2 of the Petition is admitted. 

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.) 

N/A

Page 2

2 

 

#3598395v1 

ANSWER: 

The allegations contained in paragraph 3 of the Petition appear to be 

inapplicable because only one parcel is under appeal. 

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.) N/A 

ANSWER: 

The allegations contained in paragraph 4 of this Petition appear to be 

inapplicable because this appeal concerns a parcel of real, not personal, property and 

therefore no answer is required. 

5. 

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

statements filed by parcel number (attach additional page if necessary). N/A 

ANSWER: 

The allegations contained in paragraph 5 of this Petition appear to be 

inapplicable because this appeal concerns a parcel of real, not personal, property and 

therefore no answer is required. 

6. 

The property identified above is classified as 201 Commercial-Improved. 

ANSWER: 

The allegations contained in paragraph 6 of this Petition are admitted 

because Property Parcel No. 41-23-05-400-004 is classified as 201 Commercial-Improved. 

7. 

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

Respondent’s _ March _ July _ December Board of Review. No protest to the Board of Review 

was required. 

ANSWER: 

Respondent admits that no protest to the Board of Review was 

required. 

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): N/A

Page 3

3 

 

#3598395v1 

ANSWER: 

Respondent admits that no protest to the Board of Review was 

required. 

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): N/A 

ANSWER: 

The allegations in paragraph 9 of this Petition do not appear to be 

applicable because Petitioner is not appealing the classification of the subject property and 

therefore no answer is required. 

10. 

The property or properties at issue are located in Kent County. The property’s 

address is: 5600 Beech Tree Lane SE, Caledonia, MI 49316. 

ANSWER: 

Respondent admits that the address of Property Parcel No. 41-23-05-

400-004 is 5600 Beech Tree Lane SE Caledonia, MI 49316 and that the property is located in 

Kent County. 

11. 

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

governmental unit): Charter Township of Caledonia. 

ANSWER: 

The allegations contained in paragraph 11 of the Petition are admitted. 

12. 

Petitioner’s legal residence or principal office address is: 888 Seventh Ave, 4th 

Floor, New York, NY 10019. 

ANSWER: 

The allegations contained in paragraph 12 of the Petition are admitted 

upon information and belief. 

13. 

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

X the property or properties’ true cash and taxable values

Page 4

4 

 

#3598395v1 

ANSWER: 

The allegations contained in paragraph 13 of the Petition are admitted upon 

information and belief. 

14. 

The tax year(s) at issue are: 2026. 

ANSWER: 

The allegations contained in paragraph 14 of the Petition are admitted 

upon information and belief. 

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): N/A 

ANSWER: 

The allegations in paragraph 15 of the Petition appear to be 

inapplicable because it does not appear that Petitioner is attempting to appeal prior tax years 

and therefore no answer is required. 

16. 

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

of Review are: 

Tax Year 

True Cash Value 

State Equalized Value 

Taxable Value 

2026 

$29,687,200 

$14,843,600 

$11,236,062 

 

ANSWER: 

The allegations contained in paragraph 16 of this Petition are admitted 

as the true cash, assessed and taxable values on the tax roll. 

17. 

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

Tax Year

Page 5

5

Page 6

6

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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. 26-001381

Section 1: Respondent’s Contact Information

Filer Type: 

Local Unit of Government

Local Unit of Government

Township Of Caledonia (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

Joshua

M.I.

D.

Last Name

Beard

Firm Name (if any)

Mika Meyers PLC

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

900 Monroe Avenue NW

City or Town

Grand Rapids

State

 Michigan

ZIP Code

49503

Telephone Number

6166328000

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

Tax.Tribunal.Efile@mikameyers.com

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

Respondent or Authorized Attorney/Representative’s Signature: 

Joshua D. Beard

/s/

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Page 1

STATE OF MICHIGAN 

GRETCHEN WHITMER 

GOVERNOR 

DEPARTMENT OF LICENSING AND 

REGULATORY AFFAIRS 

LANSING 

MARLON I. BROWN, DPA 

DIRECTOR 

 

FIE GRAND RAPIDS (MI) LLC, 

Petitioner(s) 

v 

Charter Township of Caledonia, 

Respondent(s) 

MICHIGAN TAX TRIBUNAL 

MTT Docket No. 

 

ENTIRE TRIBUNAL PROPERTY TAX PETITION 

 

1. Property Parcel No: 41-23-05-400-004 

2. The property identified above is ☑ 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 noncontiguous parcel.) 

N/A 

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.) 

N/A 

5. If parcels of personal property are under appeal, when were the personal property statements filed by 

parcel number (attach additional page if necessary): 

N/A 

6. The property identified above is classified as 201 Commercial-Improved 

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

Respondent’s ☐ March ☐ July ☐ December Board of Review. 

No protest to the Board of Review was required. 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

MICHIGAN TAX TRIBUNAL · 611 W. OTTAWA ST., LANSING, MI 48933 · 517-335-9760 

PO BOX 30232, LANSING, MI 48909 · Other Carriers: 2407 N. GRAND RIVER AVE., LANSING, MI 48906

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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): 

N/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): 

N/A 

10. The property or properties at issue are located in Kent County. The property’s address is: 

5600 Beech Tree Lane Se, Caledonia, MI 49316 

11. The assessment or assessments at issue were established by the (applicable local governmental unit): 

Charter Township of Caledonia 

12. Petitioner’s legal residence or principal office address is: 

888 SEVENTH AVE 4TH FLOOR, NEW YORK, NY 10019 

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

☑ 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 ☑ 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

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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): 

N/A 

16. The values for the property identified above as established by Respondent’s Board of Review are: 

Tax Year 

True Cash Value 

State Equalized Value 

Taxable Value 

2026 

$29,687,200 

$14,843,600 

$11,236,062 

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

Tax Year 

True Cash Value 

State Equalized Value 

Taxable Value 

2026 

$16,500,000 

$8,250,000 

$8,250,000 

18. The values in dispute for the property identified above are: 

Tax Year 

True Cash Value 

State Equalized Value 

Taxable Value 

2026 

$13,187,200 

$6,593,600 

$2,986,062 

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

Petitioner respectfully requests that the Michigan Tax Tribunal enter an order: (a) reducing the 2026 

True Cash Value, State Equalized Value, and Taxable Value of the subject property to the values set 

forth in paragraph 17 above; (b) directing Respondent to refund to Petitioner all taxes paid in excess 

of those properly owed, plus statutory interest; and (c) granting such other and further relief as is just 

and equitable. 

20. List the separate and specific facts upon which Petitioner relies to support the relief requested (attach 

additional page if necessary): 

A. The equalized assessment thus imposed on the subject property is more than 50% of its true cash 

value in violation of the applicable statutory and constitutional limitations. 

B. The assessment is based on improper or inaccurate valuation methodology, including but not 

limited to the use of non-representative data, failure to account for relevant property characteristics, 

and/or application of incorrect assumptions. As a result, the assessment is not uniform with 

comparable properties and results in an excessive and unlawful tax burden.

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MTT Docket No. Pending 

Page 4 of 4 

Signature of Petitioner’s Authorized Representative or, if none, Petitioner: 

/s/ Sarah R. Belloli 

Printed Name of Petitioner’s Authorized Representative or, if none, Petitioner: 

Sarah R. Belloli 

Email Address: 

Sarah.Belloli@Ryan.com 

Matthew.Dingman@Ryan.com 

Joan.Kleiner@Ryan.com 

Mailing Address: 

101 West Big Beaver, Suite 945 

Troy, Michigan 48084 

Telephone Number: 

(313) 230-0104 

Date: 

2026-05-25

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Page 1

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA 

DIRECTOR

Entire Tribunal Case Information Sheet - Petitioner

MTT DOCKET NO. 

 

Section 1: Petitioner’s Contact Information

Filer type: 

Organization 

Local Unit of Government

First Name

M.I.

Last Name/Company Name

FIE GRAND RAPIDS (MI) LLC

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

101 W. Big Beaver

Suite 945

City or Town

Troy

State

Michigan

ZIP Code

48048

Telephone Number

3132300104

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

sarah.belloli@ryan.com

 

 

Section 2: Attorney/Authorized Representative’s Contact Information

First Name

Sarah

M.I.

Last Name

Belloli

Firm Name (if any)

Ryan LLC

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

101 W. Big Beaver

Suite 945

City or Town

Troy

State

Michigan

ZIP Code

48048

Telephone Number

3132300104

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

sarah.belloli@ryan.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]

5600 Beech Tree Lane SE

Caledonia

Page 2

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA 

DIRECTOR

Michigan

49316

Taxing Authority (City or Township)

Township Of Caledonia (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.)

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:

41-23-05-400-004

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:

14843600

Current Taxable Value as established by the Board of Review:

11236062

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

16500000

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

8250000

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.

Page 3

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/ Sarah R. Belloli

Payment Information

Amount: 600

Success: True

Message: ""

Waiver Code:

Transaction Number: 26052586834313

Supporting Waiver Documents:

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