Fifth Third Mortgage Mi LLC / Fifth Third Bank National Association, Petitioner Vs. City Of Kentwood, 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 

Fifth Third Mortgage MI LLC/ 

MICHIGAN TAX TRIBUNAL 

Fifth Third Bank National Association, 

 

 

Petitioner, 

 

 

v 

 

MTT Docket No. 25-002367 

 

City of Kentwood, 

 

Presiding Judge 

Respondent. 

 

Patricia L. Halm 

 

ORDER GRANTING JOINT STIPULATION FOR ENTRY OF CONSENT JUDGMENT 

 

CONSENT JUDGMENT 

 

The Tribunal has reviewed the Stipulation and finds that it comports with the mandates 

of State law.1 As a result, the Tribunal shall enter the parties’ Stipulation. Therefore, 

 

IT IS ORDERED that the Joint Stipulation for Entry of Consent Judgment including all 

attachments, terms, and conditions is GRANTED and ADOPTED, unless otherwise 

indicated. 

 

IT IS FURTHER ORDERED that the officer charged with maintaining the assessment 

rolls for the tax years at issue shall correct or cause the assessment rolls to be 

corrected to reflect the property’s true cash and taxable values as provided in this 

Consent Judgment within 20 days of the entry of the Consent Judgment.2 

 

IT IS FURTHER ORDERED that the officer charged with collecting or refunding the 

affected taxes shall collect taxes and any applicable interest or issue a refund as 

required by the Consent Judgment within 28 days of the entry of the Consent 

Judgment. If a refund is warranted, it shall, unless otherwise indicated, include a 

proportionate share of any property tax administration fees paid and of penalty and 

interest paid on delinquent taxes. The refund shall also, unless otherwise indicated, 

separately indicate the amount of the taxes, fees, penalties, and interest being 

refunded. A sum determined by the Tribunal to have been unlawfully paid shall, unless 

otherwise indicated, bear interest from the date of payment to the date of judgment and 

the judgment shall bear interest to the date of its payment. A sum determined by the 

Tribunal to have been underpaid shall not bear interest for any time period prior to 28 

days after the issuance of this Consent Judgment. Pursuant to MCL 205.737, interest 

shall accrue (i) after December 31, 2020, through June 30, 2022, at the rate of 4.25%, 

(ii) after June 30, 2022, through December 31, 2022, at the rate of 4.27%, (iii) after 

December 31, 2022, through June 30, 2023, at the rate of 5.65%, (iv) after June 30, 

 

1 See MCL 211.27a. 

2 See MCL 205.755.

Page 2

MTT Docket No. 25-002367 

Page 2 of 2 

 

2023, through December 31, 2023, at the rate of 8.25%, (v) after December 31, 2023, 

through June 30, 2024, at the rate of 9.30%, (vi) after June 30, 2024, through December 

31, 2024, at the rate of 9.50%, (vii) after December 31, 2024, through June 30, 2025, at 

the rate of 9.47%, and (viii) after June 30, 2025, through December 31, 2025, at the rate 

of 8.66%. 

 

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

 

See docket look up for a copy of stipulation and for any possible refund paragraph. 

 

 

 

 

 

 

 

 

 

 

By _____________________________ 

Entered: August 8, 2025 

jc 

 

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

GRETCHEN WHITMER 

GOVERNOR 

es, 

“Cezar 

STATE OF MICHIGAN 

LANSING 

Fifth Third Mortgage -MI, LLC/Fifth Third Bank Nat 

Vv 

Petitioner(s) 

City of Kentwood 

Respondent(s) 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON |. BROWN, DPA 

DIRECTOR 

MICHIGAN TAX TRIBUNAL 

MTT Docket No. 25-002367 

STIPULATION FOR ENTRY OF CONSENT JUDGMENT 

1. 

The subject property is in KENT 

2. 

Parcel Number: 41-18-01-351-006 

(If more than one parcel is at issue, attach a completed Multiple Parcel Stipulation 

Form addressing all other parcels at issue.) 

(VALUATION) 

County. 

3. 

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

of Review are: 

Tax year 

Assessed Value (AV) 

Taxable Value (TV) 

2025 

$9,840,300 

$7,326,136 

4. 

The values for the property identified above as stipulated by the parties for 

settlement purposes are: 

Tax year 

True Cash Value 

AV 

Tv 

2025 

$12,600,000 

$6,300,000 

$6,300,000 

5. 

If the stipulated TV does not equal the prior year TV multiplied by the applicable 

inflation rate multiplier, explain why (e.g., transfer of ownership, additions, losses, 

omitted property etc.) 

Settlement agreement reached in both the 2024 tax year appeal and the instant appeal 

stipulate to the same AV/TCV for both 2024 and 2025 tax year appeals. 

6. 

List any special terms or conditions being proposed by the parties that would affect 

the execution of a Consent Judgment including, but not limited to, the joint payment 

of the refund, the waiver of interest, etc. (attach additional page if necessary): 

Petitioner agrees to the waiver of interest on refund for both parcels in this appeal. 

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. 25-002367 

Page 2 of 2 

Refund Checks are to made payable to "FIFTH THIRD BANK" and mailed to: 

Fifth Third Bank c/o Mail Drop 10903K., 38 Fountain Sq. Plaza, Cincinnati. OH 45263 

NOTE: The Stipulation MUST include ALL parcels and ALL tax years included in the 

appeal (including subsequent tax years on or after April 

1 of each year for appeals 

pending in the Small Claims Division). The parties may agree, however, to withdraw the 

appeal of specific parcels and/or tax year(s). 

IF APPLICABLE, complete the following section(s). Otherwise, LEAVE BLANK. 

7. 

The parties agree to the withdrawal of parcel number: 

(If more than one parcel is being withdrawn, attach a separate page addressing 

all other parcels being withdrawn.) 

8. 

The parties agree to the withdrawal of tax year(s) 

Signature of Petitioner's Authorized Representative or, 

if none, Petitioner: 

/s/ Steven Nagengast 

Printed Name: Steven Nagengast, Ernst & Young, LLP 

Date: 8/5/25 

Signature of Respondent's authorized representative: 

/s/Toby Koenig 

Printed Name: Toby Koenig 

Date: 8/1/2025

Page 3

rn 

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON |. BROWN, DPA 

GOVERNOR 

1 ANSING 

DIRECTOR 

Fifth Third Mortgage -MI, LLC/Fifth Third Bank National Association 

MICHIGAN TAX TRIBUNAL 

Petitioner(s) 

Vv 

MTT Docket No. 25-002367 

City of Kentwood 

’ 

Respondent(s) 

PROPERTY STIPULATION — MULTIPLE PARCEL FORM! __OF1 _ 

(To be attached to a completed Stipulation for Entry of Consent Judgment.) 

1. 

The values for the property identified herein as estalished by Respondent's 

Board of Review are: 

Tax Year 

| Parcel Number 

Assessed Value 

| Taxable Value 

2025 

41-18-01-351-007 

$7,483,500 

$6,021,793 

2. 

The values for the property identified herein as stipulated by the parties for 

settlement purposes are: 

Tax Year 

| Parcel Number 

True Cash Value 

| Assessed Value 

| Taxable Value 

2025 

41-18-01-351-007 

$7,020,000 

$3,510,000 

$3,510,000 

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

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

GRETCHEN WHITMER 

GOVERNOR 

es, 

“Cezar 

STATE OF MICHIGAN 

LANSING 

Fifth Third Mortgage -MI, LLC/Fifth Third Bank Nat 

Vv 

Petitioner(s) 

City of Kentwood 

Respondent(s) 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON |. BROWN, DPA 

DIRECTOR 

MICHIGAN TAX TRIBUNAL 

MTT Docket No. 25-002367 

STIPULATION FOR ENTRY OF CONSENT JUDGMENT 

1. 

The subject property is in KENT 

2. 

Parcel Number: 41-18-01-351-006 

(If more than one parcel is at issue, attach a completed Multiple Parcel Stipulation 

Form addressing all other parcels at issue.) 

(VALUATION) 

County. 

3. 

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

of Review are: 

Tax year 

Assessed Value (AV) 

Taxable Value (TV) 

2025 

$9,840,300 

$7,326,136 

4. 

The values for the property identified above as stipulated by the parties for 

settlement purposes are: 

Tax year 

True Cash Value 

AV 

Tv 

2025 

$12,600,000 

$6,300,000 

$6,300,000 

5. 

If the stipulated TV does not equal the prior year TV multiplied by the applicable 

inflation rate multiplier, explain why (e.g., transfer of ownership, additions, losses, 

omitted property etc.) 

Settlement agreement reached in both the 2024 tax year appeal and the instant appeal 

stipulate to the same AV/TCV for both 2024 and 2025 tax year appeals. 

6. 

List any special terms or conditions being proposed by the parties that would affect 

the execution of a Consent Judgment including, but not limited to, the joint payment 

of the refund, the waiver of interest, etc. (attach additional page if necessary): 

Petitioner agrees to the waiver of interest on refund for both parcels in this appeal. 

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. 25-002367 

Page 2 of 2 

Refund Checks are to made payable to "FIFTH THIRD BANK" and mailed to: 

Fifth Third Bank c/o Mail Drop 10903K., 38 Fountain Sq. Plaza, Cincinnati. OH 45263 

NOTE: The Stipulation MUST include ALL parcels and ALL tax years included in the 

appeal (including subsequent tax years on or after April 

1 of each year for appeals 

pending in the Small Claims Division). The parties may agree, however, to withdraw the 

appeal of specific parcels and/or tax year(s). 

IF APPLICABLE, complete the following section(s). Otherwise, LEAVE BLANK. 

7. 

The parties agree to the withdrawal of parcel number: 

(If more than one parcel is being withdrawn, attach a separate page addressing 

all other parcels being withdrawn.) 

8. 

The parties agree to the withdrawal of tax year(s) 

Signature of Petitioner's Authorized Representative or, 

if none, Petitioner: 

/s/ Steven Nagengast 

Printed Name: Steven Nagengast, Ernst & Young, LLP 

Date: 8/5/25 

Signature of Respondent's authorized representative: 

/s/Toby Koenig 

Printed Name: Toby Koenig 

Date: 8/1/2025

Page 3

rn 

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON |. BROWN, DPA 

GOVERNOR 

1 ANSING 

DIRECTOR 

Fifth Third Mortgage -MI, LLC/Fifth Third Bank National Association 

MICHIGAN TAX TRIBUNAL 

Petitioner(s) 

Vv 

MTT Docket No. 25-002367 

City of Kentwood 

’ 

Respondent(s) 

PROPERTY STIPULATION — MULTIPLE PARCEL FORM! __OF1 _ 

(To be attached to a completed Stipulation for Entry of Consent Judgment.) 

1. 

The values for the property identified herein as estalished by Respondent's 

Board of Review are: 

Tax Year 

| Parcel Number 

Assessed Value 

| Taxable Value 

2025 

41-18-01-351-007 

$7,483,500 

$6,021,793 

2. 

The values for the property identified herein as stipulated by the parties for 

settlement purposes are: 

Tax Year 

| Parcel Number 

True Cash Value 

| Assessed Value 

| Taxable Value 

2025 

41-18-01-351-007 

$7,020,000 

$3,510,000 

$3,510,000 

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

These are text excerpts, not the complete document. Text recognition and reading order can contain errors. Check the PDF for complete wording, formatting, and context.

Page 1

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA

DIRECTOR

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

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

Fifth Third Mortgage MI LLC / Fifth Third Bank National Association, 

Petitioner,

MICHIGAN TAX TRIBUNAL

 ENTIRE TRIBUNAL

v

MTT Docket No. 25-002367

City Of Kentwood,

Respondent.

ORDER DENYING JOINT STIPULATION FOR ENTRY OF CONSENT JUDGMENT

The Tribunal has reviewed the case file and the stipulation, filed on August 6, 2025, and 

finds that the parties have stipulated to true cash and/or assessed value for Parcel No. -

007 that does not appear to be in compliance with MCL 211.27a(1), which states that 

"property shall be assessed at 50% of its true cash value . . . ." Id. See also MCL 

205.737. Therefore,

IT IS ORDERED that the Parties’ Joint Stipulation for Entry of Consent Judgment is 

DENIED.

IT IS FURTHER ORDERED that this case shall be placed on a Prehearing General Call 

in the normal course of scheduling.

IT IS FURTHER ORDERED that because this Stipulation for Entry of Consent 

Judgment is no longer pending before the Tribunal, a new stipulation is required for any 

future settlement. However, if the new stipulation is filed within 14 days of the issuance 

of this order, no additional filing fee is required.

By _____________________________

 Patricia L. Halm, Tribunal Chair 

Entered: August 6, 2025

 

PROOF OF SERVICE

I certify that a copy of the foregoing was sent on the entry date indicated above to the 

parties or their attorneys or authorized representatives, if any, utilizing either the mailing 

or email addresses on file, as provided by those parties, attorneys, or authorized 

representatives.

By: Tribunal Clerk

Page 2

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA

DIRECTOR

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

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

Fifth Third Mortgage MI LLC / Fifth Third Bank National Association, 

Petitioner,

MICHIGAN TAX TRIBUNAL

 ENTIRE TRIBUNAL

v

MTT Docket No. 25-002367

City Of Kentwood,

Respondent.

ORDER DENYING JOINT STIPULATION FOR ENTRY OF CONSENT JUDGMENT

The Tribunal has reviewed the case file and the stipulation, filed on August 6, 2025, and 

finds that the parties have stipulated to true cash and/or assessed value for Parcel No. -

007 that does not appear to be in compliance with MCL 211.27a(1), which states that 

"property shall be assessed at 50% of its true cash value . . . ." Id. See also MCL 

205.737. Therefore,

IT IS ORDERED that the Parties’ Joint Stipulation for Entry of Consent Judgment is 

DENIED.

IT IS FURTHER ORDERED that this case shall be placed on a Prehearing General Call 

in the normal course of scheduling.

IT IS FURTHER ORDERED that because this Stipulation for Entry of Consent 

Judgment is no longer pending before the Tribunal, a new stipulation is required for any 

future settlement. However, if the new stipulation is filed within 14 days of the issuance 

of this order, no additional filing fee is required.

By _____________________________

 Patricia L. Halm, Tribunal Chair 

Entered: August 6, 2025

 

PROOF OF SERVICE

I certify that a copy of the foregoing was sent on the entry date indicated above to the 

parties or their attorneys or authorized representatives, if any, utilizing either the mailing 

or email addresses on file, as provided by those parties, attorneys, or authorized 

representatives.

By: Tribunal Clerk

Page 3

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA

DIRECTOR

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

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

Fifth Third Mortgage MI LLC / Fifth Third Bank National Association, 

Petitioner,

MICHIGAN TAX TRIBUNAL

 ENTIRE TRIBUNAL

v

MTT Docket No. 25-002367

City Of Kentwood,

Respondent.

ORDER DENYING JOINT STIPULATION FOR ENTRY OF CONSENT JUDGMENT

The Tribunal has reviewed the case file and the stipulation, filed on August 6, 2025, and 

finds that the parties have stipulated to true cash and/or assessed value for Parcel No. -

007 that does not appear to be in compliance with MCL 211.27a(1), which states that 

"property shall be assessed at 50% of its true cash value . . . ." Id. See also MCL 

205.737. Therefore,

IT IS ORDERED that the Parties’ Joint Stipulation for Entry of Consent Judgment is 

DENIED.

IT IS FURTHER ORDERED that this case shall be placed on a Prehearing General Call 

in the normal course of scheduling.

IT IS FURTHER ORDERED that because this Stipulation for Entry of Consent 

Judgment is no longer pending before the Tribunal, a new stipulation is required for any 

future settlement.

Page 4

ST

These are text excerpts, not the complete document. Text recognition and reading order can contain errors. Check the PDF for complete wording, formatting, and context.

Page 1

STATE OF MICHIGAN

 

GRETCHEN WHITMER 

GOVERNOR 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

LANSING

MARLON I. BROWN, DPA 

DIRECTOR 

 

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

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

_____________________________, 

 

 

MICHIGAN TAX TRIBUNAL 

Petitioner(s) 

 

v 

 

MTT Docket No. 

 

 

 

 

_____________________________, 

Respondent(s) 

 

STIPULATION FOR ENTRY OF CONSENT JUDGMENT 

(VALUATION) 

 

1. The subject property is in _________________________________ County. 

 

2. Parcel Number: ____________________________________________. 

(If more than one parcel is at issue, attach a completed Multiple Parcel Stipulation 

Form addressing all other parcels at issue.) 

 

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

of Review are: 

 

Tax year

Assessed Value (AV)

Taxable Value (TV)

 

4. The values for the property identified above as stipulated by the parties for 

settlement purposes are: 

 

Tax year

True Cash Value

AV

TV

 

5. If the stipulated TV does not equal the prior year TV multiplied by the applicable 

inflation rate multiplier, explain why (e.g., transfer of ownership, additions, losses, 

omitted property etc.) 

___________________________________________________________________

___________________________________________________________________

___________________________________________________________________

___________________________________________________________________ 

 

6. List any special terms or conditions being proposed by the parties that would affect 

the execution of a Consent Judgment including, but not limited to, the joint payment 

of the refund, the waiver of interest, etc. (attach additional page if necessary): 

___________________________________________________________________

Fifth Third Mortgage -MI, LLC/Fifth Third Bank Nat

25-002367

City of Kentwood

KENT

41-18-01-351-006

2025

$9,840,300

$7,326,136

2025

$12,600,000

$6,300,000

$6,300,000

Settlement agreement reached in both the 2024 tax year appeal and the instant appeal 

stipulate to the same AV/TCV for both 2024 and 2025 tax year appeals.

Petitioner agrees to the waiver of interest on refund for both parcels in this appeal.

Page 2

MTT Docket No. ___________ 

Page 2 of 2 

 

___________________________________________________________________

___________________________________________________________________

___________________________________________________________________ 

 

NOTE: The Stipulation MUST include ALL parcels and ALL tax years included in the 

appeal (including subsequent tax years on or after April 1 of each year for appeals 

pending in the Small Claims Division). The parties may agree, however, to withdraw the 

appeal of specific parcels and/or tax year(s). 

 

IF APPLICABLE, complete the following section(s). Otherwise, LEAVE BLANK. 

 

7. The parties agree to the withdrawal of parcel number: 

__________________________________________. 

(If more than one parcel is being withdrawn, attach a separate page addressing 

all other parcels being withdrawn.) 

 

8. The parties agree to the withdrawal of tax year(s) ____________________. 

 

 

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

 

__________________________________________________________________ 

 

Printed Name:_______________________________________________________

 

Date: ______________________________________________________________ 

 

Signature of Respondent’s authorized representative: 

 

__________________________________________________________________ 

 

Printed Name:_______________________________________________________ 

 

Date: ______________________________________________________________ 

 

25-002367

Refund Checks are to made payable to "FIFTH THIRD BANK" and mailed to: 

Fifth Third Bank c/o Mail Drop 10903K, 38 Fountain Sq. Plaza, Cincinnati, OH 45263

/s/ Steven Nagengast

Steven Nagengast, Ernst & Young, LLP

8/5/25

/s/Toby Koenig

Toby Koenig

8/1/2025

Page 3

STATE OF MICHIGAN

 

GRETCHEN WHITMER 

GOVERNOR 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

LANSING

MARLON I. BROWN, DPA 

DIRECTOR 

 

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

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

 

_____________________________, 

 

 

MICHIGAN TAX TRIBUNAL 

Petitioner(s) 

 

v 

 

MTT Docket No. 

 

 

 

 

_____________________________, 

Respondent(s) 

 

PROPERTY STIPULATION – MULTIPLE PARCEL FORM___ OF___ 

(To be attached to a completed Stipulation for Entry of Consent Judgment.) 

 

1. The values for the property identified herein as established by Respondent’s 

Board of Review are: 

 

Tax Year

Parcel Number

Assessed Value

Taxable Value

 

2. The values for the property identified herein as stipulated by the parties for 

settlement purposes are: 

 

Tax Year

Parcel Number

True Cash Value

Assessed Value

Taxable

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

1

Carlson, Julie (LARA)

From:

Toby Koenig <toby@bloomsluggett.com>

Sent:

Friday, August 1, 2025 2:48 PM

To:

Carlson, Julie (LARA)

Cc:

Steven E Nagengast; Jeff Kwas

Subject:

Fifth Third Mortgage MI, LLC v City of Kentwood (24-002076) 

Follow Up Flag:

Follow up

Flag Status:

Flagged

CAUTION: This is an External email. Please send suspicious emails to abuse@michigan.gov 

 

Good afternoon, 

 

The Parties wanted to let Judge Halm know that they have agreed to terms in MTT Docket 24-002076 and MTT 

Docket No. 25-002367 and will be filing stipulations shortly. As such, the parties will not be filing valuation 

disclosures/prehearing statements that are due this coming Monday in Docket No. 24-002076. 

 

Thanks- 

 

Toby Koenig, 

Attorney 

 

 

 

161 Ottawa Ave NW 

Suite 400 

Grand Rapids, MI 49503 

toby@bloomsluggett.com 

P: (616) 965-9343 

 

 

 

Confidentiality Notice: This electronic mail transmission is privileged and confidential and is intended only for review 

and use by the intended recipient. If you have received this transmission in error, please immediately return it to the 

sender and delete the message from your system. Unintended transmission of this message shall not constitute waiver 

of the attorney-client or any other privilege. 

 

Tax Advice Disclosure: IRS regulations require that we inform you that to the extent this communication (or any 

attachments) contains any statement regarding federal taxes, that statement was not written or intended to be used, 

and it cannot be used, by any person for the purpose of avoiding penalties that may be imposed under the Internal 

Revenue Code, or promoting, marketing or recommending to another person any transaction or matter addressed in the 

communication.

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

1 

4915-3864-4561, v. 1 

STATE OF MICHIGAN 

DEPARTMENT OF LICENSING & REGULATORY AFFAIRS 

MICHIGAN TAX TRIBUNAL 

 

FIFTH THIRD MORTGAGE – MI, LLC / 

FIFTH THIRD BANK NATIONAL 

ASSOCIATION, 

 

 

Petitioner, 

 

v 

 

CITY OF KENTWOOD, 

 

 

Respondent. 

 

MTT Docket No. 25-002367-TT 

 

Parcel Nos. 41-18-01-351-006 

 

 41-18-01-351-007 

 

 

 

 

 

 

 

 

/ 

 

 

 

 

Steven Nagengast 

ERNST & YOUNG, LLP 

Representatives for Petitioner 

121 River Street 

Hoboken, NJ 07030 

(201) 551-5103 

steven.nagengast@ey.com 

 

Toby Koenig (P72367) 

BLOOM SLUGGETT, PC 

Attorneys for Respondent 

161 Ottawa Ave NW, Suite 400 

Grand Rapids, MI 49503 

(616) 965-9340 

toby@bloomsluggett.com 

 

 

 

 

 

 

 

 

/ 

 

 

 

 

APPEARANCE 

 

NOW COMES attorney Toby Koenig, of the law firm of Bloom Sluggett, PC, and hereby 

enters his appearance on behalf of Respondent City of Kentwood in this matter. 

 

 

 

 

 

 

Dated: July 18, 2025 

Respectfully submitted, 

 

BLOOM SLUGGETT, PC 

 

/s/ Toby Koenig 

 

 

 

Toby Koenig (P72367) 

Attorney for Respondent 

161 Ottawa Ave. NW, Suite 400 

Grand Rapids, MI 49503 

(616) 965-9340

Page 2

2 

4915-3864-4561, v. 1 

STATE OF MICHIGAN 

DEPARTMENT OF LICENSING & REGULATORY AFFAIRS 

MICHIGAN TAX TRIBUNAL 

 

FIFTH THIRD MORTGAGE – MI, LLC / 

FIFTH THIRD BANK NATIONAL 

ASSOCIATION, 

 

 

Petitioner, 

 

v 

 

CITY OF KENTWOOD, 

 

 

Respondent. 

 

MTT Docket No. 25-002367-TT 

 

Parcel Nos. 41-18-01-351-006 

 

 41-18-01-351-007 

 

 

 

 

 

 

 

 

/ 

 

 

 

 

Steven Nagengast 

ERNST & YOUNG, LLP 

Representatives for Petitioner 

121 River Street 

Hoboken, NJ 07030 

(201) 551-5103 

steven.nagengast@ey.com 

 

Toby Koenig (P72367) 

BLOOM SLUGGETT, PC 

Attorneys for Respondent 

161 Ottawa Ave NW, Suite 400 

Grand Rapids, MI 49503 

(616) 965-9340 

toby@bloomsluggett.com 

 

 

 

 

 

 

 

 

/ 

 

 

 

 

RESPONDENT’S ANSWER TO PETITION AND AFFIRMATIVE DEFENSES 

NOW COMES Respondent through its attorneys Bloom Sluggett, PC, and hereby submits 

its Answer to Petition and Affirmative Defenses as follows: 

1. The allegations in paragraph 1 simply restate Petitioner’s claim to which no response 

is required. 

 

2. Admitted. 

 

3. Admitted. 

 

4. Respondent lacks sufficient knowledge or information to form a belief as to the 

truthfulness of the allegations in Paragraph 4 of Petitioner’s petition and therefore 

leaves Petitioner to its proofs. 

 

5. There are no allegations in Paragraph 5 of Petitioner’s petition. 

 

6. Admitted.

Page 3

3 

4915-3864-4561, v. 1 

7. There are no allegations in Paragraph 7 of Petitioner’s petition and Respondent 

otherwise leaves Petitioner to its proofs. 

 

8. There are no allegations in Paragraph 8 of Petitioner’s petition and Respondent 

otherwise leaves Petitioner to its proofs. 

 

9. Admitted that on June 11, 2025, in MTT Docket No. 24-002076, the Tribunal ordered 

that Petitioner’s appeal for the 2025 tax year be severed and assigned to Docket No. 

25-002367. 

 

10. Admitted. 

 

11. Admitted. 

 

12. Respondent lacks sufficient knowledge or information to form a belief as to the 

truthfulness of the allegations in paragraph 12 of Petitioner’s petition and Respondent 

otherwise leaves Petitioner to its proofs. 

 

13. Paragraph 13 contains a restatement of Petitioner’s claim to which no response is 

required. Respondent denies that the properties are improperly assessed and denies that 

Petitioner is entitled to any relief. 

 

14. Admitted. 

 

15. There are no allegations in paragraph 15 of Petitioner’s petition, and Respondent 

otherwise leaves Petitioner to its proofs. 

 

16. Respondent denies as untrue the claimed Assessed Value and True Cash Value of 

Parcel No. 41-18-01-351-006. Respondent admits that the Taxable Value of Parcel No. 

41-18-01-351-006 as reported is accurate. 

 

17. Denied as untrue. 

 

18. Petitioner’s alleged values in dispute are denied as untrue. 

 

19. Paragraph 19 of Petitioner’s petition contains a request for relief to which no response 

is required; Respondent otherwise denies the allegations as untrue and denies that 

Petitioner is entitled to any relief. 

 

20. Denied as untrue. 

 

Respondent’s Responses to Petitioner’s Multiple Parcel Petition Form 1 of 1 

1. Respondent admits that Parcel No. 41-18-01-351-007 is real property that is classified 

as 201 Commercial Improved.

Page 4

4 

4915-3864-4561, v. 1 

2. Respondent denies as untrue the claimed Assessed Value and True Cash Value of 

Parcel No. 41-18-01-351-007 as those figures should be $7,483,500 and $14,967,000, 

respectively. Respondent admits that the Taxable Value of Parcel No. 41-18-01-351-

007 is $6,027,793. 

 

3. Respondent denies as untrue the values alleged in paragraph 3 of Petitioner’s Multiple 

Parcel Petition Form for Parcel No. 41-18-01-351-007. 

 

4. Denied and Respondent denies that the subject parcel is inaccurately assessed or that 

Petitioner is entitled to any relief. 

 

WHEREFORE, Respondent requests that the Tribunal dismiss Petitioners’ appeal with 

prejudice and award Respondent its costs, attorney fees, and all such

Page 5

5

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Page 1

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

ORLENE HAWKS

DIRECTOR

Entire Tribunal Case Information Sheet - Respondent

MOAHR DOCKET NO. 25-002367

Section 1: Respondent’s Contact Information

Filer Type: Local Unit of Government

City Of Kentwood (KENT)

Local Unit of Government/First Name

M.I.

Last Name

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

City or Town

State

Michigan

ZIP Code

Telephone Number

Fax Number

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

Section 2: Attorney/Authorized Representative’s Contact Information

First Name

Toby

M.I.

Last Name

Koenig

Firm Name (if any)

Bloom Sluggett PC

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

161 Ottawa Ave NW

Suite 400

City or Town

Grand Rapids

State

Michigan

ZIP Code

49503

Telephone Number

616-965-9343

Fax Number

616-965-9343

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

toby@bloomsluggett.com

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

Respondent or Authorized Attorney/Representative’s Signature: 

Toby Koenig

/s/

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Page 1

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

Fifth Third Mortgage — MI, LLC / Fifth Third Bank National Association 

| 

MICHIGAN TAX TRIBUNAL 

Petitioner(s) 

v 

MTT Docket No. 25-002367 

City of Kentwood 

Respondent(s) 

PROOF OF SERVICE FOR PROPERTY TAX PETITION 

*To be filed after the Tribunal issues the Notice of Docket Number* 

Kellen 

Hone 

states that on July $7 2025 

he/she 

[Name of person serving/mailing petition] 

[date of service] 

served a copy of the Petition relative to the above-captioned matter upon: 

[Provide name and address of the following entities] 

1. Assessor (via certified mail): 

City of Kentwood 

4900 Breton Ave SE, Kentwood, 

MI 49508 

2. 

City Clerk or Township Supervisor/Clerk (via certified mail): 

City of Kentwood 

4900 Breton Ave SE, Kentwood, 

MI 49508 

3. 

County Equalization Director (via first class mail or personal service): 

Kent County 

300 Monroe Avenue NW, Grand Rapids, 

MI 49503 

4. 

County Clerk (via first class mail or personal service): 

Kent County 

300 Monroe Avenue NW, Grand Rapids. 

MI 49503 

5. 

Secretary of the local school board (via first class mail or personal service): 

Forest Hills Public School District 

620 Forest Hill Ave. SE, Grand Rapids, 

MI 49546 

6. 

State Treasurer (via first class mail): 

Michigan Department of Treasury, State Treasurer 

430 W. Allegan 

Lansing, MI 48922 

Poller, for 

fatten 

Torre 

[Signature of person who is serving/mailing copy] 

[Print/type name of person serving/mailing copy] 

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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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

Fifth Third Mortgage MI LLC / Fifth Third Bank National Association, 

Petitioner,

 MICHIGAN TAX TRIBUNAL

v

MTT Docket No.: 25-002367

City Of Kentwood, 

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: June 16, 2025

PROOF OF SERVICE

I certify that a copy of the foregoing was sent on the entry date indicated above to the 

parties or their attorneys or authorized representatives, if any, utilizing either the mailing 

or email addresses on file, as provided by those parties, attorneys, or authorized 

representatives.

By: Tribunal Clerk

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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 

Petitioner(s) 

 

v 

 

 

 

 

 

 

 

MTT Docket No. 

 

 

 

 

_____________________________, 

Respondent(s) 

 

ENTIRE TRIBUNAL PROPERTY TAX PETITION 

 

1. 

Property Parcel No: _____________________________________________ 

(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 ___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.) 

 

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.) 

 

5. 

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

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

 

 

 

 

 

6. 

The property identified above is classified as _________________________ 

 

7. 

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

to Respondent’s ___ March ___ July ___December Board of Review. 

 

 

 

 

Fifth Third Mortgage – MI, LLC / Fifth Third Bank National Association

25-002367

City of Kentwood

41-18-01-351-006 and 41-18-01-351-007 (on separate form)

X

X

X

N/A

201 (COMMERCIAL-IMPROVED)

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): 

 

 

 

 

 

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): 

 

 

 

 

 

10. 

The property or properties at issue are located in _______________County. The 

property or properties’ address is: 

 

 

 

 

 

11. 

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

local governmental unit): ________________________________________ 

 

12. 

Petitioner’s legal residence or principal office address is: 

 

 

 

 

 

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: _______________________________________ 

 

 

 

 

 

 

25-002367

n/a

2025 Motion To Amend Granted by Tribunal under MTT Docket No. 24-00276. 

As per Order Dated 6/11/25 2025 Severed into its own Petition 25-002367

Kent

1850 EAST PARIS AVE SE KENTWOOD, MI 49546 

1830 EAST PARIS AVE SE KENTWOOD, MI 49546 

City of Kentwood

Fifth Third 

38 Fountain Square Plaza 

Cincinnati, OH 45202

X

2025

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): 

 

 

 

 

 

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 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

17. 

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

 

Tax Year 

True Cash Value 

State Equalized Value 

Taxable Value 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

18. 

The values in dispute for the property identified above are: 

 

Tax Year 

True Cash Value 

State Equalized Value 

Taxable Value 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

19. 

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

 

 

 

 

 

 

20. 

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

relief requested (attach additional page if necessary): 

 

 

 

 

 

 

 

25-002367

N/A

2025

19,674,800 

9,837,400 

7,326,136

Page 4

MTT Docket No. _________________ 

Page 4 of 4

Page 5

STATE OF

Page 6

MT

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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 

Fifth Third Mortgage MI LLC/ 

MICHIGAN TAX TRIBUNAL 

Fifth Third Bank National Association, 

 

Petitioner, 

 

 

v 

 

MTT Docket No. 24-002076 & 

 

 

25-002367 

 

City Of Kentwood, 

 

Presiding Judge 

Respondent. 

 

Patricia L. Halm 

 

ORDER GRANTING PETITIONER’S MOTION TO AMEND 

 

ORDER SEVERING 2025 TAX YEAR AND ASSIGNING IT 

DOCKET NUMBER 25-002367 

 

On May 22, 2025, Petitioner filed a motion requesting that the Tribunal permit them to 

amend the petition filed in this case to include the 2025 tax year. 

 

On June 3, 2025, Respondent filed a response in opposition to the motion. In the 

response, Respondent states that “Pre-valuation discovery closes, and the 2024 

valuation disclosure deadline is on August 4, 2025. There is not sufficient time for 

Respondent to conduct additional pre-valuation discovery for the 2025 tax year, nor is 

there sufficient time for Respondent’s appraiser to complete a valuation for the 2025 tax 

year.” Respondent further states that the 2024 and 2025 tax years should remain on 

separate dockets. 

 

The Tribunal has considered the motion, the response, and case file and finds that 

Petitioner timely filed its Motion to Amend, included the necessary information and filing 

fee, and otherwise met all requirements, as set forth in MCL 205.737 and MCL 

205.735a. However, due to the stage in which this case is at and in the interest of 

judicial efficiency, the 2025 tax year shall be severed from this case and assigned to a 

new docket number. Therefore, 

 

IT IS ORDERED that Petitioner’s Motion to Amend is GRANTED. 

 

IT IS FURTHER ORDERED that Petitioner’s assessment appeal for the 2025 tax year is 

SEVERED and ASSIGNED to Docket No. 25-002367. 

 

IT IS FURTHER ORDERED that Petitioner shall file a petition pertaining to the 2025 tax 

year within 21 days of the entry of this order.1 The petition shall note the docket number 

 

1 See TTR 233.

Page 2

MTT Docket No. 24-002076 & 25-002367 

Page 2 of 2 

 

assigned by the Tribunal for the 2025 tax year and if filed utilizing the Tribunal’s e-filing 

system, must be filed on the assigned 2025 docket number as a “Severed Petition.”2 

 

IT IS FURTHER ORDERED that the Tribunal shall issue a Notice of Docket after receipt 

of the petition for the 2025 tax year. 

 

Failure to comply with this order may result in dismissal of the appeal for the 2025 tax 

year.3 

 

 

Entered: June 11, 2025 

 

 

 

By _____________________________ 

kac/jcr 

 

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 

 

 

2 Alternatively, the petition may be downloaded from the Tribunal’s website and mailed to the Tribunal via 

United States Postal Service at: Michigan Tax Tribunal, PO BOX 30232, Lansing, MI 48909. The petition 

may also be delivered to the Tribunal via overnight carrier (UPS, FedEx, or DHL) at: Michigan Tax 

Tribunal, 2nd Floor MTT, 2407 N. Grand River Avenue, Lansing, MI 48933. 

3 See TTR 237.

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