Franklin North Monroe, LLC, Petitioner Vs. City Of Grand Rapids, 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 

Franklin North Monroe LLC, 

MICHIGAN TAX TRIBUNAL 

 

Petitioner, 

 

 

v 

 

MTT Docket No. 25-001631 

 

City Of Grand Rapids, 

 

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, 

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

 

1 See MCL 211.27a. 

2 See MCL 205.755.

Page 2

MTT Docket No. 25-001631 

Page 2 of 2 

 

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

8.66%, and (ix) after December 31, 2025, through June 30, 2026, at a rate of 8.48%. 

 

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: February 27, 2026 

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

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Page 1

63959346.2 

STATE OF MICHIGAN 

DEPARTMENT OF LICENSING & REGULATORY AFFAIRS 

MICHIGAN TAX TRIBUNAL 

 

 

Franklin North Monroe, LLC, 

 

 

Petitioner, 

 

v 

MTT Docket No. 25-001631 

 

City of Grand Rapids, 

 

 

Respondent. 

_____________________________/ 

 

Stipulation for Entry of Consent Judgment 

 

1. 

The parcel is located in Kent County. 

 

2. 

The case is pending in the X Entire Tribunal OR __ Small Claims Division. 

 

3. 

Property Parcel No: 41-13-13-477-016. 

 

4. 

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 

2025

$9,401,400

$4,700,700

$2,170,967

 

5. 

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

purposes are: 

 

Tax 

Year 

True Cash 

Value 

State Equalized 

Value 

Taxable 

Value 

2025

$2,800,000

$1,400,000

$1,400,000

 

6. 

If stipulation addresses tax years other than the tax year originally appealed or tax years 

added through motions to amend that have been granted by the Tribunal, list the separate 

facts upon which the parties rely to invoke the Tribunal’s authority over those tax year or 

years (attach additional page if necessary): 

 

7. 

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

affect the execution of this Consent Judgment including, but not limited to, the joint 

payment of the refund, the waiver of interest, etc.:

Page 2

2 

63959346.2 

IT IS FURTHER ORDERED AND ADJUDGED that refunds shall be 

made payable jointly to Petitioner named herein and its counsel, 

Honigman LLP, and sent to Stewart Mandell, Honigman LLP, 660 

Woodward, Suite 2290, Detroit, MI 48226. Calculations of the refund 

amount shall also be sent to Petitioner’s counsel at the same address. 

 

All interest due hereunder is waived if, and only if, all refunds 

otherwise due are paid within 60 days of the entry of the consent 

judgment, however, otherwise interest shall be paid as provided in the 

Tax Tribunal Act, including MCL 205.737. 

 

Honigman LLP

City of Grand Rapids Department of Law

Attorneys for Petitioner

Attorneys for Respondent

 

 

By: _______________________________ 

By: _____________________________ 

Stewart L. Mandell (P33781) 

2290 First National Bldg. 

660 Woodward Avenue 

Detroit, MI 48226-3506 

(313) 465-7420 

slmandell@honigman.com 

Elizabeth J. Fossel (P41430) 

Dylan M. Gill (P89172) 

300 Monroe Ave. NW, Suite 620 

Grand Rapids, MI 49503 

(616) 456-4029 

efossel@grand-rapids.mi.us 

dgill@grand-rapids.mi.us

 

Dated: ____________________ 

 

Dated: ____________________ 

 

 

 

/s/ Stewart L. Mandell 

 

 

 

 /s/ Dylan M. Gill (w/permission)

February 27, 2026 

 

 

 

 

 February 27, 2026

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Page 1

63959346.2 

STATE OF MICHIGAN 

DEPARTMENT OF LICENSING & REGULATORY AFFAIRS 

MICHIGAN TAX TRIBUNAL 

 

 

Franklin North Monroe, LLC, 

 

 

Petitioner, 

 

v 

MTT Docket No. 25-001631 

 

City of Grand Rapids, 

 

 

Respondent. 

_____________________________/ 

 

Stipulation for Entry of Consent Judgment 

 

1. 

The parcel is located in Kent County. 

 

2. 

The case is pending in the X Entire Tribunal OR __ Small Claims Division. 

 

3. 

Property Parcel No: 41-13-13-477-016. 

 

4. 

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 

2025

$9,401,400

$4,700,700

$2,170,967

 

5. 

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

purposes are: 

 

Tax 

Year 

True Cash 

Value 

State Equalized 

Value 

Taxable 

Value 

2025

$2,800,000

$1,400,000

$1,400,000

 

6. 

If stipulation addresses tax years other than the tax year originally appealed or tax years 

added through motions to amend that have been granted by the Tribunal, list the separate 

facts upon which the parties rely to invoke the Tribunal’s authority over those tax year or 

years (attach additional page if necessary): 

 

7. 

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

affect the execution of this Consent Judgment including, but not limited to, the joint 

payment of the refund, the waiver of interest, etc.:

Page 2

2 

63959346.2 

IT IS FURTHER ORDERED AND ADJUDGED that refunds shall be 

made payable jointly to Petitioner named herein and its counsel, 

Honigman LLP, and sent to Stewart Mandell, Honigman LLP, 660 

Woodward, Suite 2290, Detroit, MI 48226. Calculations of the refund 

amount shall also be sent to Petitioner’s counsel at the same address. 

 

All interest due hereunder is waived if, and only if, all refunds 

otherwise due are paid within 60 days of the entry of the consent 

judgment, however, otherwise interest shall be paid as provided in the 

Tax Tribunal Act, including MCL 205.737. 

 

Honigman LLP

City of Grand Rapids Department of Law

Attorneys for Petitioner

Attorneys for Respondent

 

 

By: _______________________________ 

By: _____________________________ 

Stewart L. Mandell (P33781) 

2290 First National Bldg. 

660 Woodward Avenue 

Detroit, MI 48226-3506 

(313) 465-7420 

slmandell@honigman.com 

Elizabeth J. Fossel (P41430) 

Dylan M. Gill (P89172) 

300 Monroe Ave. NW, Suite 620 

Grand Rapids, MI 49503 

(616) 456-4029 

efossel@grand-rapids.mi.us 

dgill@grand-rapids.mi.us

 

Dated: ____________________ 

 

Dated: ____________________ 

 

 

 

/s/ Stewart L. Mandell 

 

 

 

 /s/ Dylan M. Gill (w/permission)

February 27, 2026 

 

 

 

 

 February 27, 2026

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Page 1

1 

 

STATE OF MICHIGAN 

DEPARTMENT OF LICENSING & REGULATORY AFFAIRS 

MICHIGAN OFFICE OF ADMINISTRATIVE HEARINGS AND RULES 

MICHIGAN TAX TRIBUNAL 

 

 

 

 

 

FRANKLIN NORTH MONROE, LLC, 

 

 

 

 

 

 

 

Docket No. 25-001631 

 

Petitioner, 

 

 

 

 

 

 

v. 

 

 

 

 

 

 

Parcel No. 41-13-13-477-016 

 

 

CITY OF GRAND RAPIDS, 

 

 

 

 

Respondent. 

 

/ 

Stewart L. Mandell (P33781) 

Honigman LLP 

Attorney for Petitioner 

39400 Woodward Avenue, Suite 101 

Bloomfield Hills, MI 48304 

slmandell@honigman.com 

 

Elizabeth J. Fossel (P41430) 

Dylan M. Gill (P89172) 

Grand Rapids Department of Law 

Attorneys for Respondent 

300 Monroe Ave NW, Suite 620 

Grand Rapids, MI 49503 

(616) 456-4029 

efossel@grand-rapids.mi.us 

dgill@grand-rapids.mi.us 

 

/ 

 

APPEARANCE OF COUNSEL 

 

 

NOW COMES, Assistant City Attorney Dylan M. Gill and hereby enters her appearance 

on behalf of Respondent City of Grand Rapids. 

CITY OF GRAND RAPIDS, 

a Michigan municipal corporation 

 

 

Dated: February 25, 2026 

 

 

 

By: /s/ Dylan M. Gill 

 

 

 

 

 

 

 

 

 

 Dylan M. Gill (P89172) 

 Assistant City Attorney 

 Attorney for Respondent

Page 2

2 

 

PROOF OF SERVICE 

 

 

Alma Echeverria, being first duly sworn, deposes and says that she is a Paralegal in the 

Office of the City Attorney, attorneys for Respondent herein, and that on February 25, 2026, she 

served true and complete copy of Respondent’s Appearance of Counsel via email, upon: 

 

Stewart Mandell 

Honigman LLP 

slmandell@honigman.com 

 

 

 

 

 

 

 

 

 

/s/ Alma Echeverria 

 

 

 Alma Echeverria

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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

NOTICE OF NOVEMBER 2 - 13, 2026 PREHEARING GENERAL CALL AND ORDER 

OF PROCEDURE

Franklin North Monroe, LLC,

Petitioner,

v

 

 

City Of Grand Rapids,

Respondent.

 MTT Docket No. 25-001631

Please be advised that 25-001631 has been placed on a two-week Prehearing General 

Call commencing November 02, 2026. Unless ordered otherwise, parties will be 

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

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

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

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

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

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

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

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

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

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

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

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

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

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

Protective Order will be published.

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

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

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

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

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

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

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

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

of the Tribunal’s website. 

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

website for more information.

Page 2

MTT Docket No. 25-001631

Page 2 of 3

IT IS ORDERED that the parties shall:

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

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

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

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

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

by July 6, 2026. Valuation disclosures will not be admitted into evidence unless 

disclosed and furnished in accordance with this order (even though admissible) 

except upon a finding of good cause by the Tribunal.

IT IS FURTHER ORDERED that the parties shall file and exchange their Prehearing 

Statements by July 6, 2026. Witnesses, with the exception of rebuttal witnesses, will 

not be allowed to testify unless disclosed in the Prehearing Statement and the 

Prehearing Statement is furnished in accordance with this order except upon a finding 

of good cause by the Tribunal. Failure to file the Prehearing Statement may result in 

holding a party or parties in default. See TTR 237. 

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

July 6, 2026, which means all discovery has been requested, all Motions to Compel 

have been filed, and all requested or ordered discovery has been exchanged by that 

date. Discovery relative to the valuation disclosure prepared for purposes of litigating 

this case or the valuation expert that prepared that valuation disclosure is not permitted

Page 3

MTT

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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

Franklin North Monroe, LLC,

Petitioner, MICHIGAN TAX TRIBUNAL

 ENTIRE TRIBUNAL

v

MTT Docket No. 25-001631

City Of Grand Rapids,

Respondent.

ORDER VACATING DEFAULT ORDER

The Tribunal has reviewed the file in the above-captioned case and finds that the 

Tribunal entered an order on September 2, 2025, holding Respondent in default. The 

Tribunal erred in the entry of that order. Therefore,

IT IS ORDERED that the Order of Default is VACATED.

By _________________________________

Patricia L. Halm, Tribunal Chair

Entered: September 2, 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

Franklin North Monroe, LLC,

Petitioner, MICHIGAN TAX TRIBUNAL

 ENTIRE TRIBUNAL

v

MTT Docket No. 25-001631

City Of Grand Rapids,

Respondent.

ORDER VACATING DEFAULT ORDER

The Tribunal has reviewed the file in the above-captioned case and finds that the 

Tribunal entered an order on September 2, 2025, holding Respondent in default. The 

Tribunal erred in the entry of that order. Therefore,

IT IS ORDERED that the Order of Default is VACATED.

By _________________________________

Patricia L. Halm, Tribunal Chair

Entered: September 2, 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

Franklin North Monroe, LLC,

Petitioner, MICHIGAN TAX TRIBUNAL

 ENTIRE TRIBUNAL

v

MTT Docket No. 25-001631

City Of Grand Rapids,

Respondent.

ORDER VACATING DEFAULT ORDER

The Tribunal has reviewed the file in the above-captioned case and finds that the 

Tribunal entered an order on September 2, 2025, holding Respondent in default. The 

Tribunal erred in the entry of that order. Therefore,

IT IS ORDERED that the Order of Default is VACATED.

By _________________________________

Patricia L. Halm, Tribunal Chair

Entered: September 2, 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

Franklin North Monroe, LLC,

Petitioner, MICHIGAN TAX TRIBUNAL

 ENTIRE TRIBUNAL

v

 

MTT Docket No. 25-001631

City Of Grand Rapids,

Respondent.

ORDER OF DEFAULT

The Tribunal has reviewed the file in the above-captioned case and finds that:

Respondent has failed to file an answer. As such, Respondent must file and serve an 

answer to the petition and file proof demonstrating service of the answer within 14 days 

of the entry of this order. See TTR 235 and 227. Tribunal rules and information on 

Entire Tribunal answers can be found on our website at www.michigan.gov/taxtrib.

Therefore,

IT IS ORDERED that Respondent is HELD IN DEFAULT.

IT IS FURTHER ORDERED that the defaulted party shall cure the default, as indicated 

above, within 14 days of the entry of this order.i 

Failure to comply with this order will result in the defaulted party being required to file a 

motion to set aside the default (with appropriate filing fee).

By:_______________________________

Entered: September 2, 2025

Patricia L. Halm, Tribunal Chair

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

i “A submission by mail is considered filed on the date indicated by the United States Postal Service 

postmark on the envelope containing the submission. A submission without a postmark or with an illegible 

postmark is considered filed on the date the submission is received by the tribunal. A submission by 

commercial delivery service is considered filed on the date the submission is given to the commercial 

service for delivery to the tribunal as indicated by the receipt date on the package containing the 

submission. A submission by personal service is considered filed on the date the submission is received.

Page 2

MTT Docket No. 25-001631

Page 2 of 6

A submission through the tribunal’s e-filing system by 11:59 p.m. on a business day is considered filed on 

that business day. A submission by email to the email address designated by the tribunal by 11:59 p.m. 

on a business day is considered filed on that business day. A submission on a Saturday, a Sunday, or a 

holiday is considered filed on the following business day, as provided by section 35a of the tax tribunal 

act, MCL 205.735a.” TTR 225(5)

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

Franklin North Monroe, LLC,

Petitioner, MICHIGAN TAX TRIBUNAL

 ENTIRE TRIBUNAL

v

 

MTT Docket No. 25-001631

City Of Grand Rapids,

Respondent.

ORDER OF DEFAULT

The Tribunal has reviewed the file in the above-captioned case and finds that:

Respondent has failed to file an answer. As such, Respondent must file and serve an 

answer to the petition and file proof demonstrating service of the answer within 14 days 

of the entry of this order. See TTR 235 and 227. Tribunal rules and information on 

Entire Tribunal answers can be found on our website at www.michigan.gov/taxtrib.

Therefore,

IT IS ORDERED that Respondent is HELD IN DEFAULT.

IT IS FURTHER ORDERED that the defaulted party shall cure the default, as indicated 

above, within 14 days of the entry of this order.ii 

Failure to comply with this order will result in the defaulted party being required to file a 

motion to set aside the default (with appropriate filing fee).

By:_______________________________

Entered: September 2, 2025

Patricia L. Halm, Tribunal Chair

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

Page 4

MTT

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Page 1

RECEIVED 

& NN 

JUN 06 2025 

XK 

STATE OF MICHIGAN 

MICHIGAN TAX TRIBUNAL 

DEPARTMENT OF LICENSING & REGULATORY AFFAIRS 

MICHIGAN TAX TRIBUNAL 

Franklin North Monroe, LLC, 

Petitioner, 

- 

ND 

v. 

MTT Docket No. 5 

} 

O © 

J © 

[ 

No. 41-13-13-477-016 

City of Grand Rapids, 

bamel 

Ho 

13477 

Respondent, 

Stewart L. Mandell (P33781) 

Honigman LLP 

Attorneys for Petitioner 

39400 Woodward Avenue, Suite 101 

Bloomfield Hills, MI 48304-5151 

(313) 465-7420 

slmandell@honigman.com 

Proof of Service 

Lisa Joseph states that on S/ 30 [2% 

shedid serve a copy of Petitioner’s Petition, 

with docket number, upon the parties named on the attached list. 

ys 

Fearn Qpacph 

Dated: 5/30/25 

£4 

Joseph

Page 2

BY CERTIFIED UNITED STATES MAIL, RETURN RECEIPT REQUESTED: 

CLERK 

GRAND RAPIDS 

300 MONROE AVENUE NW 

GRAND RAPIDS, MI 49503 

ASSESSOR 

GRAND RAPIDS 

300 MONROE AVENUE NW 

GRAND RAPIDS, MI 49503 

AND BY FIRST-CLASS UNITED STATES MAIL: 

CLERK 

KENT COUNTY 

300 MONROE AVENUE, NW 

GRAND RAPIDS, MI 49503-2288 

DIRECTOR OF EQUALIZATION 

KENT COUNTY 

300 MONROE AVENUE, NW 

GRAND RAPIDS, MI 49503-2288 

SECRETARY OF SCHOOL BOARD 

GRAND RAPIDS PUBLIC SCHOOLS 

1331 FRANKLIN STREET SE, P.O. BOX 117 

GRAND RAPIDS, MI 49501-0117 

STATE TREASURER 

MICHIGAN DEPARTMENT OF TREASURY 

TREASURY BUILDING 

430 W. ALLEGAN ST. 

LANSING, MI 48922 

25-0079

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Page 1

25-0071 

STATE OF MICHIGAN 

DEPARTMENT OF LICENSING & REGULATORY AFFAIRS 

MICHIGAN TAX TRIBUNAL 

Franklin North Monroe, LLC, 

Petitioner, 

v. 

City of Grand Rapids, 

Respondent, 

MTT Docket No. ________ 

Parcel No. 41-13-13-477-016 

Stewart L. Mandell (P33781) 

Honigman LLP 

Attorneys for Petitioner 

39400 Woodward Avenue, Suite 101 

Bloomfield Hills, MI 48304-5151 

(313) 465-7420 

slmandell@honigman.com

Petition 

Franklin 1340 Monroe LLC (“Petitioner”), through its attorneys, Honigman LLP, says: 

1.

Petitioner's principal office address is 1900 Spring Rd., Suite 420, Oak Brook, IL 

60523. Petitioner is a party in interest with respect to property taxes on tax parcel number 41-13-

13-477-016 ("Petitioner's Property"), with an address of 1340 NW Monroe Ave., Grand Rapids, 

located in Kent County, Michigan. 

2.

Respondent, City of Grand Rapids, assesses and collects property taxes on 

Petitioner's Property. 

3.

In 2025, Respondent determined the taxable value of Petitioner's Property to be 

$2,170,967 and assessed Petitioner's Property at $4,700,700, which will result in a state equalized 

value in the same amount based upon the tentative equalization factor.

Page 2

2 

60669879.1 

4.

Petitioner's Property is classified as commercical improved. Petitioner's Property 

is presently used or available for use for commercial purposes. Petitioner believes that Petitioner's 

Property was originally designed to be used for commercial purposes. 

5.

This matter involves issues relating to: (a) valuation, (b) assessment, (c) taxable 

value, and (d) uniformity. 

6.

At this time, Petitioner believes, as it relates to taxable value, that there is a dispute 

relative to the value of a loss. 

7.

No board of review protest was required for Petitioner’s Property. 

8.

The 2025 assessment, including state equalized value and taxable value, imposed 

on Petitioner's Property, and the taxes to be levied and collected thereon, are invalid and unlawful 

for the reasons that: 

(a) 

The assessment, including state equalized value and/or taxable value, 

exceeds the amount permitted by the Michigan Constitution and applicable statutes; 

(b) 

The assessment, including state equalized value and/or taxable value, is at 

a higher percentage of true cash value than permissible under the Michigan Constitution and 

applicable statutes; 

(c) 

The assessment, including taxable value and/or state equalized value, is 

based upon an erroneous determination of the true cash value of that portion of Petitioner's 

Property that is taxable under Michigan law, and is based upon the application of wrong principles; 

and, 

(d) 

The assessment, including state equalized value and/or taxable value, and 

the mode of assessment adopted by Respondent, discriminate against Petitioner and deny 

Petitioner its constitutional rights to uniformity, equal protection, and due process of law.

Page 3

3 

60669879.1 

WHEREFORE, Petitioner requests that the Tax Tribunal enter an Order: (i) reducing the 

2025 taxable value of Petitioner's Property from $2,170,967 to $585,000; (ii) reducing the 2025 

assessed value and state equalized value of Petitioner's Property from $4,700,700 to $585,000; 

(iii) requiring payment to Petitioner of the refunds attributable to such reductions, plus interest and 

costs; and (iv) awarding Petitioner any other relief to which it is entitled. 

Dated: May 28, 2025

Respectfully submitted, 

HONIGMAN LLP 

Attorneys for Petitioner 

By:

Stewart L. Mandell (P33781) 

39400 Woodward Avenue, Suite 101 

Bloomfield Hills, MI 48304-5151 

(313) 465-7420 

slmandell@honigman.com

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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

Franklin North Monroe, LLC, 

Petitioner,

 MICHIGAN TAX TRIBUNAL

v

MTT Docket No.: 25-001631

City Of Grand Rapids, 

Respondent.

NOTICE OF DOCKET NUMBER

TAKE NOTICE that an Entire Tribunal petition has been filed and the above-noted 

docket number has been assigned to that petition. This docket number shall be noted 

on the petition and the petition shall be served within 45 days of the issuance of 

this notice, as required by TTR 227 and MCL 205.735a, even if the petition was served 

when filed. A proof of service shall also be filed with the Tribunal within 45 days of the 

issuance of this notice evidencing the service of the petition. 

If you submitted a proof of service with the petition, you must still serve the petition and 

file a second proof of service including the docket number, pursuant to this notice. 

Failure to serve the petition and file a proof of service within 45 days of the issuance of 

the notice may result in the dismissal of this case.

Under TTR 235(1), “[t]he respondent shall file an answer or responsive motion within 28 

days after the date of service of the petition with noted docket number.” Failure to do so 

will result in Respondent being placed in default.

The docket number also needs to be noted on all other documents submitted in this 

case. Further, the assignment of the docket number does not mean that the Tribunal 

has authority over the petition or that the petition complies with statutory requirements 

or the Tribunal’s rules.

By: __Tribunal Clerk________

Entered: July 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

1 

 

STATE OF MICHIGAN 

DEPARTMENT OF LICENSING & REGULATORY AFFAIRS 

MICHIGAN OFFICE OF ADMINISTRATIVE HEARINGS AND RULES 

MICHIGAN TAX TRIBUNAL 

 

 

 

 

 

FRANKLIN NORTH MONROE, LLC, 

 

 

 

 

 

 

 

Docket No. 25-001631 

 

Petitioner, 

 

 

 

 

 

 

v. 

 

 

 

 

 

 

Parcel No. 41-13-13-477-016 

 

 

CITY OF GRAND RAPIDS, 

 

 

 

 

Respondent. 

 

/ 

Stewart L. Mandell (P33781) 

HONIGMAN LLP 

Attorney for Petitioner 

39400 Woodward Avenue, Suite 101 

Bloomfield Hills, MI 48304 

slmandell@honigman.com 

Elizabeth J. Fossel (P41430) 

Kendall R. O’Connor (P84036) 

Grand Rapids Department of Law 

Attorneys for Respondent 

300 Monroe Avenue NW, Suite 620 

Grand Rapids, MI 49503 

(616) 456-4029 

efossel@grand-rapids.mi.us 

koconnor@grand-rapids.mi.us 

 

/ 

 

RESPONDENT’S APPEARANCE AND ANSWER TO PETITION 

WITH PROOF OF SERVICE 

 

 

NOW COMES Elizabeth J. Fossel and Kendall R. O’Connor for the City of Grand Rapids, 

who hereby enters their Appearance of Counsel on behalf of Respondent City of Grand Rapids, and 

answers Petitioner’s Petition as follows: 

1. Petitioner’s principal office address is 1900 Spring Rd., Suite 420, Oak Brook, IL 60523. 

Petitioner is a party in interest with respect to property taxes on tax parcel number 41-13-

13-477-016 (“Petitioner’s Property”), with an address of 1340 NW Monroe Ave., Grand 

Rapids, located in Kent County, Michigan. 

 

ANSWER: Respondent admits upon information and belief that Petitioner is a party 

in interest with respect to Petitioner’s Property. Respondent lacks knowledge or information 

sufficient to form a belief as to the truth of the remaining allegations, and leaves Petitioner 

to its proofs.

Page 2

2 

 

 

2. Respondent, City of Grand Rapids, assesses and collects property taxes on Petitioner’s 

Property. 

 

ANSWER: Admitted. 

 

3. In 2025, Respondent determined the taxable value of Petitioner’s Property to be $2,170,967 

and assessed Petitioner’s Property at $4,700,700 which will result in a state equalized value 

in the same amount based upon the tentative equalization factor. 

 

ANSWER: Respondent admits the allegations and corresponding values as set forth 

in paragraph 3. 

 

4. Petitioner’s Property is classified as commercial improved. Petitioner’s Property is 

presently used or available for use for commercial purposes. Petitioner believes that 

Petitioner’s Property was originally designed to be used for commercial purposes. 

 

ANSWER: Respondent admits the property is classified as Commercial-Improved. 

Respondent neither admits nor denies the remaining allegations in paragraph 4 of 

Petitioner’s Petition for the reason that Respondent lacks knowledge or sufficient 

information to form a belief as to the truth of the allegations regarding use or intended use 

of the property, and leaves Petitioner to its proofs. 

 

5. This matter involved issues relating to: (a) valuation, (b) assessment, (c) taxable value, and 

(d) uniformity. 

 

ANSWER: Respondent neither admits nor denies the allegations in paragraph 5 of 

Petitioner’s Petition for the reason that Respondent lacks knowledge or sufficient 

information to form a belief as to the truth of the allegations. 

 

6. At this time, Petitioner believes, as it relates to taxable value, that there is a dispute relative 

to the value of a loss. 

 

ANSWER: Respondent neither admits nor denies the allegations in paragraph 6 of 

Petitioner’s Petition for the reason that Respondent lacks knowledge or sufficient 

information to form a belief as to the truth of the allegations. 

 

7. No board of review protest was required for Petitioner’s Property.

Page 3

3 

 

ANSWER: Paragraph 7 contains a legal conclusion to which no response is required. 

To the extent a response is required, Respondent denies that protest was made before the 

Board of Review in 2025. 

 

8. The 2025 assessment, including state equalized value and table value, imposed on 

Petitioner’s Property, and the taxes to be levied and collected thereon, are invalid and 

unlawful for the reasons that: 

(a) The assessment, including state equalized value and/or taxable value, exceeds the 

amount permitted by the Michigan Constitution and applicable statutes; 

(b) The assessment, including state equalized value and/or taxable value, is at higher 

percentages of true cash value than

Page 4

4

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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. 25-001631

Section 1: Respondent’s Contact Information

Filer Type: Local Unit of Government

City Of Grand Rapids (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

Kendall

M.I.

R.

Last Name

O'Connor

Firm Name (if any)

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

300 Monroe Ave NW

Suite 620

City or Town

Grand Rapids

State

Michigan

ZIP Code

49503

Telephone Number

616-456-4029

Fax Number

616-456-4569

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

cityattorney@grcity.us

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

Respondent or Authorized Attorney/Representative’s Signature: 

Kendall R. O'Connor

/s/

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Page 1

25-0071 

STATE OF MICHIGAN 

DEPARTMENT OF LICENSING & REGULATORY AFFAIRS 

MICHIGAN TAX TRIBUNAL 

Franklin North Monroe, LLC, 

Petitioner, 

v. 

City of Grand Rapids, 

Respondent, 

MTT Docket No. ________ 

Parcel No. 41-13-13-477-016 

Stewart L. Mandell (P33781) 

Honigman LLP 

Attorneys for Petitioner 

39400 Woodward Avenue, Suite 101 

Bloomfield Hills, MI 48304-5151 

(313) 465-7420 

slmandell@honigman.com

Petition 

Franklin 1340 Monroe LLC (“Petitioner”), through its attorneys, Honigman LLP, says: 

1.

Petitioner's principal office address is 1900 Spring Rd., Suite 420, Oak Brook, IL 

60523. Petitioner is a party in interest with respect to property taxes on tax parcel number 41-13-

13-477-016 ("Petitioner's Property"), with an address of 1340 NW Monroe Ave., Grand Rapids, 

located in Kent County, Michigan. 

2.

Respondent, City of Grand Rapids, assesses and collects property taxes on 

Petitioner's Property. 

3.

In 2025, Respondent determined the taxable value of Petitioner's Property to be 

$2,170,967 and assessed Petitioner's Property at $4,700,700, which will result in a state equalized 

value in the same amount based upon the tentative equalization factor.

Page 2

2 

60669879.1 

4.

Petitioner's Property is classified as commercical improved. Petitioner's Property 

is presently used or available for use for commercial purposes. Petitioner believes that Petitioner's 

Property was originally designed to be used for commercial purposes. 

5.

This matter involves issues relating to: (a) valuation, (b) assessment, (c) taxable 

value, and (d) uniformity. 

6.

At this time, Petitioner believes, as it relates to taxable value, that there is a dispute 

relative to the value of a loss. 

7.

No board of review protest was required for Petitioner’s Property. 

8.

The 2025 assessment, including state equalized value and taxable value, imposed 

on Petitioner's Property, and the taxes to be levied and collected thereon, are invalid and unlawful 

for the reasons that: 

(a) 

The assessment, including state equalized value and/or taxable value, 

exceeds the amount permitted by the Michigan Constitution and applicable statutes; 

(b) 

The assessment, including state equalized value and/or taxable value, is at 

a higher percentage of true cash value than permissible under the Michigan Constitution and 

applicable statutes; 

(c) 

The assessment, including taxable value and/or state equalized value, is 

based upon an erroneous determination of the true cash value of that portion of Petitioner's 

Property that is taxable under Michigan law, and is based upon the application of wrong principles; 

and, 

(d) 

The assessment, including state equalized value and/or taxable value, and 

the mode of assessment adopted by Respondent, discriminate against Petitioner and deny 

Petitioner its constitutional rights to uniformity, equal protection, and due process of law.

Page 3

3 

60669879.1 

WHEREFORE, Petitioner requests that the Tax Tribunal enter an Order: (i) reducing the 

2025 taxable value of Petitioner's Property from $2,170,967 to $585,000; (ii) reducing the 2025 

assessed value and state equalized value of Petitioner's Property from $4,700,700 to $585,000; 

(iii) requiring payment to Petitioner of the refunds attributable to such reductions, plus interest and 

costs; and (iv) awarding Petitioner any other relief to which it is entitled. 

Dated: May 28, 2025

Respectfully submitted, 

HONIGMAN LLP 

Attorneys for Petitioner 

By:

Stewart L. Mandell (P33781) 

39400 Woodward Avenue, Suite 101 

Bloomfield Hills, MI 48304-5151 

(313) 465-7420 

slmandell@honigman.com

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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 - Petitioner

MOAHR DOCKET NO. 

Section 1: Petitioner’s Contact Information

Filer type: Organization

First Name/Company Name

M.I.

Last Name

Franklin North Monroe, LLC

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

1900 Spring Road

City or Town

Oak Brook

State

Illinois

ZIP Code

60523

Telephone Number

2485668300

Fax Number

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

ljoseph@honigman.com

Section 2: Attorney/Authorized Representative’s Contact Information

First Name

Stewart

M.I.

Last Name

Mandell

Firm Name (if any)

Honigman LLP

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

2290 First National Building

660 Woodward Avenue

City or Town

Detroit

State

Michigan

ZIP Code

48226

Telephone Number

313-465-7420

Fax Number

313-465-7421

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

slmandell@honigman.com

Section 5: Issue

Please designate one: 

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

Section 6: Subject Property Information

How many parcels are you 

appealing?1

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

Michigan

Taxing Authority (City or Township)

City Of Grand Rapids (KENT)

County

Kent

If you are appealing more than one parcel, are they contiguous or adjoining? 

(*If no, you must file separate appeals for each non-contiguous or non-adjoining parcel.)

Page 2

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

ORLENE HAWKS

DIRECTOR

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

True Cash and Taxable Values

Section 8: Valuation Information for Each Parcel under Appeal

Parcel Number:

41-13-13-477-016

Classification of Property: Real 

Commercial

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

4700700

Current Taxable Value as established by the Board of Review:

2170967

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

1170000

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

585000

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

Section 9: Assessment Information

Type of Tax Assessment(s):

Assessment Number(s):

Check all that is being appealed: 

Check what action prompted this appeal:

If “other,” please explain:

Section 10: Special Assessment Information

Type of Special Assessment:

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

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

If No, please explain:

Section 11: Classification Information

Parcel Number:

Current Classification of Property as established by Board of Review: 

What do you believe is the property’s classification?

Page 3

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

ORLENE HAWKS

DIRECTOR

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

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

Fee Information

The filing fee is based on the greater of State Equalized Value or Taxable Value in contention. If you are appealing more than one parcel, the parcel with the highest 

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

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

 

 $100,000.00 and under $250.00

 $100,000.01 to $500,000.00 $400.00

 $Over $500,000.00 $600.00

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

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

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

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

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

Electronic Signature

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