Friedman Real Estate Management Company, Petitioner Vs. City Of Cedar Springs, 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 

Friedman Real Estate Management Company, 

MICHIGAN TAX TRIBUNAL 

 

Petitioner, 

 

 

v 

 

MTT Docket No. 25-001652 

 

City of Cedar Springs, 

 

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. 25-001652 

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: December 19, 2025 

gc 

 

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

4 

21] 

PN 

EY esesicy 

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

ORLENE HAWKS 

GOVERNOR 

LANSING 

DIRECTOR 

Friedman Real Estate Management 

| 

MICHIGAN TAX TRIBUNAL 

Petitioner, 

MOAHR Docket No. 25-001652 

CITY OF CEDAR SPRINGS 

Respondent. 

STIPULATION FOR ENTRY OF CONSENT JUDGMENT 

(VALUATION) 

1. 

The subject property is in Kent 

County. 

2. 

Parcel Number: 41-02-36-100-072 

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

Form addressing all other parcels at issue.) 

. 

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 

$1,077,200 

$761,025 

. 

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

settlement purposes are: 

Tax year 

True Cash Value 

AV 

TV 

2025 

$1,250,000 

$625,000 

$625,000 

. 

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.) 

. 

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 

MICHIGAN OFFICE OF ADMINISTRATIVE HEARINGS AND RULES 

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

MOAHR Docket No. 25-001652 

Page 2 of 2 

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

Petitioner hereby waives interest attributable to the reduction for all tax authorities 

provided the refund is paid within 90 days from the date of entry of the Judgment. 

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) ________ _

\ Representative or, if none, Petitioner: 

aul Wolfe, Petitioner's Authorized Representative 

Date: 12-18-2025

Signature of Respondent's authorized representative: 

Printed Name: 

?;6t£.. /::"'] 

----z;...,.,.__ __ 

----rr-------------------

Date: -----------------------------

12/18/25

Toby Koenig, Attorney for Respondent

/s/

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Page 1

4 

21] 

PN 

EY esesicy 

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

ORLENE HAWKS 

GOVERNOR 

LANSING 

DIRECTOR 

Friedman Real Estate Management 

| 

MICHIGAN TAX TRIBUNAL 

Petitioner, 

MOAHR Docket No. 25-001652 

CITY OF CEDAR SPRINGS 

Respondent. 

STIPULATION FOR ENTRY OF CONSENT JUDGMENT 

(VALUATION) 

1. 

The subject property is in Kent 

County. 

2. 

Parcel Number: 41-02-36-100-072 

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

Form addressing all other parcels at issue.) 

. 

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 

$1,077,200 

$761,025 

. 

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

settlement purposes are: 

Tax year 

True Cash Value 

AV 

TV 

2025 

$1,250,000 

$625,000 

$625,000 

. 

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.) 

. 

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 

MICHIGAN OFFICE OF ADMINISTRATIVE HEARINGS AND RULES 

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

MOAHR Docket No. 25-001652 

Page 2 of 2 

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

Petitioner hereby waives interest attributable to the reduction for all tax authorities 

provided the refund is paid within 90 days from the date of entry of the Judgment. 

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) ________ _

\ Representative or, if none, Petitioner: 

aul Wolfe, Petitioner's Authorized Representative 

Date: 12-18-2025

Signature of Respondent's authorized representative: 

Printed Name: 

?;6t£.. /::"'] 

----z;...,.,.__ __ 

----rr-------------------

Date: -----------------------------

12/18/25

Toby Koenig, Attorney for Respondent

/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

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

Friedman Real Estate Management 

Company,

Petitioner,

v

 

 

City Of Cedar Springs,

Respondent.

 MTT Docket No. 25-001652

Please be advised that 25-001652 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.

Page 2

MTT Docket No. 25-001652

Page 2 of 3

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

website for more information.

IT IS ORDERED that the parties shall:

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

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

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

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

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

by 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

Page 3

MTT

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Page 1

el 

“=X =) 

“ean 

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

DIRECTOR 

Friedman Real Estate Management 

, 

MICHIGAN TAX TRIBUNAL 

Petitioner(s) 

v 

MTT Docket No.25-001652 

CITY OF CEDAR RAPIDS 

, 

Respondent(s) 

PROOF OF SERVICE 

John-Paul Wolfe, Petitioner's Authorized Represenative 

states that on 09/22/2025 

he/she 

[Name of person serving/mailing petition] 

[date of service] 

served a copy of the evasion 

Seon renee 

relative to the above-captioned matter upon: 

[Provide name and address of the party/people being served] 

Toby Koenig, Bloom Sluggett, PC, Attorneys for Respondent 

161 Ottawa Ave NW, Suite 400 

Grand Rapids, Michigan 49503 

toby@bloomsluggett.com 

Petitioner's Responses to Respondent's First Pre-Valuation Discovery 

Requests was sent via email to Toby Koenig 

re of person who is serving/mailing copy] 

John-Paul Wolfe, Petitioner's Authorized Representative 

[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

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

Friedman Real Estate Management Company, 

Petitioner,

 MICHIGAN TAX TRIBUNAL

 ENTIRE TRIBUNAL

v

 

MTT Docket No. 25-001652

City Of Cedar Springs,

Respondent.

ORDER SETTING ASIDE DEFAULT

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

Respondent was held in default on July 24, 2025, and the default has been timely 

cured. The documents curing the default can be reviewed through the docket search 

function on the Tribunal’s website at www.michigan.gov/taxtrib by inputting the docket 

number and clicking on the document link next to the line item entry for the documents. 

Therefore,

IT IS ORDERED that the Default is SET ASIDE.

By_________________________________

Patricia L. Halm, Tribunal Chair

Entered: August 29, 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

Friedman Real Estate Management Company, 

Petitioner,

 MICHIGAN TAX TRIBUNAL

 ENTIRE TRIBUNAL

v

 

MTT Docket No. 25-001652

City Of Cedar Springs,

Respondent.

ORDER SETTING ASIDE DEFAULT

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

Respondent was held in default on July 24, 2025, and the default has been timely 

cured. The documents curing the default can be reviewed through the docket search 

function on the Tribunal’s website at www.michigan.gov/taxtrib by inputting the docket 

number and clicking on the document link next to the line item entry for the documents. 

Therefore,

IT IS ORDERED that the Default is SET ASIDE.

By_________________________________

Patricia L. Halm, Tribunal Chair

Entered: August 29, 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 

4923-7698-9796, v. 1 

STATE OF MICHIGAN 

DEPARTMENT OF LICENSING & REGULATORY AFFAIRS 

MICHIGAN TAX TRIBUNAL 

 

FRIEDMAN REAL ESTATE 

MANAGEMENT, 

 

 

Petitioner, 

 

v 

 

CITY OF CEDAR SPRINGS, 

 

 

Respondent. 

 

MTT Docket No. 25-001652-TT 

 

Parcel No. 41-02-36-100-072 

 

 

 

 

 

 

 

/ 

 

 

 

 

John-Paul Wolfe 

FRIEDMAN REAL ESTATE 

Petitioner’s Representative 

34975 W. Twelve Mile Road 

Farmington Hills, MI 48331 

(248) 848-4154 

jp.wolfe@freg.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 

 

 

 

 

 

 

 

 

/ 

 

 

 

 

 

 

 

PROOF OF SERVICE 

Tonya Voakes, being duly sworn, deposes and says that she is employed by Bloom 

Sluggett, PC, and that on August 29, 2025, she served a copy of Respondent’s First Pre-Valuation 

Discovery Requests by First Class and electronic mail upon: 

 

John-Paul Wolfe 

FRIEDMAN REAL ESTATE 

34975 W. Twelve Mile Road 

Farmington Hills, MI 48331 

jp.wolfe@freg.com 

/s/ Tonya Voakes 

 

 

 

 

 

 

 

 

 

 

 Tonya Voakes

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Page 1

1 

4907-5570-6712, v. 1 

STATE OF MICHIGAN 

DEPARTMENT OF LICENSING & REGULATORY AFFAIRS 

MICHIGAN TAX TRIBUNAL 

 

FRIEDMAN REAL ESTATE 

MANAGEMENT, 

 

 

Petitioner, 

 

v 

 

CITY OF CEDAR SPRINGS, 

 

 

Respondent. 

 

MTT Docket No. 25-001652-TT 

 

Parcel No. 41-02-36-100-072 

 

 

 

 

 

 

 

/ 

 

 

 

 

John-Paul Wolfe 

FRIEDMAN REAL ESTATE 

Petitioner’s Representative 

34975 W. Twelve Mile Road 

Farmington Hills, MI 48331 

(248) 848-4154 

jp.wolfe@freg.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 in this matter. 

 

 

 

 

 

Dated: July 31, 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 

4907-5570-6712, v. 1 

STATE OF MICHIGAN 

DEPARTMENT OF LICENSING & REGULATORY AFFAIRS 

MICHIGAN TAX TRIBUNAL 

 

FRIEDMAN REAL ESTATE 

MANAGEMENT, 

 

 

Petitioner, 

 

v 

 

CITY OF CEDAR SPRINGS, 

 

 

Respondent. 

 

MTT Docket No. 25-001652-TT 

 

Parcel No. 41-02-36-100-072 

 

 

 

 

 

 

 

/ 

 

 

 

 

John-Paul Wolfe 

FRIEDMAN REAL ESTATE 

Petitioner’s Representative 

34975 W. Twelve Mile Road 

Farmington Hills, MI 48331 

(248) 848-4154 

jp.wolfe@freg.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. Petitioner’s allegation as to the property parcel number at issue is merely a statement 

of the claim that requires no response 

 

2. Admitted. 

 

3. There are no allegations in Paragraph 3 of Petitioner’s petition, and Respondent 

otherwise leaves Petitioner to its proofs. 

 

4. There are no allegations in Paragraph 4 of Petitioner’s petition, and Respondent 

otherwise leaves Petitioner to its proofs. 

 

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

otherwise leaves Petitioner to its proofs. 

 

6. Admitted.

Page 3

3 

4907-5570-6712, 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. There are no allegations in Paragraph 9 of Petitioner’s petition, and Respondent 

otherwise leaves Petitioner to its proofs. 

 

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. The paragraph contains a restatement of Petitioner’s claim to which no response is 

required. To the extent a response is required, Respondent admits that Petitioner alleges 

issues relating to the subject property’s true cash and taxable values and the uniformity 

of the assessment, but Respondent denies that the subject property is 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. Admitted that the values alleged by Petitioner in paragraph 16 of

Page 4

4

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. 25-001652

Section 1: Respondent’s Contact Information

Filer Type: Local Unit of Government

City Of Cedar Springs (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

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

Friedman Real Estate Management Company,

Petitioner, MICHIGAN TAX TRIBUNAL

 ENTIRE TRIBUNAL

v

 

MTT Docket No. 25-001652

City Of Cedar Springs,

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: July 24, 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. 25-001652

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

Friedman Real Estate Management Company,

Petitioner, MICHIGAN TAX TRIBUNAL

 ENTIRE TRIBUNAL

v

 

MTT Docket No. 25-001652

City Of Cedar Springs,

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

Page 4

MT

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Page 1

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

Friedman Real Estate Management 

; 

MICHIGAN TAX TRIBUNAL 

Petitioner(s) 

\ 

MTT Docket No.__25-001652 

CITY OF CEDAR SPRINGS 

) 

Respondent(s) 

ENTIRE TRIBUNAL PROPERTY TAX PETITION 

1. 

Property Parcel No: 41-02-36-100-072 

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

Form addressing all other parcels at issue.) 

2. 

The property identified above is 

X real 

personal. 

3. 

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

contiguous? ___Yes ___ No. 

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

contiguous parcel.) 

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 COMMERCIAL-IMPROVED 

25-001652

Page 2

MTT Docket No. 

_25-001652 

Page 2 of 4 

8. 

10. 

11. 

12. 

13. 

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): 

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): 

The property or properties at issue are located in Kent 

County. The 

property or properties’ address is: 

4166 17 Mile Road SE, Cedar Springs, MI 49319 

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

local governmental unit): CITY OF CEDAR SPRINGS 

Petitioner's legal residence or principal office address is: 

Friedman Real Estate 

34975 W Twelve Mile Road 

Farmington Hills, MI 48331 

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

X 

the property or properties’ true cash and taxable values 

the property or properties’ taxable value only 

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

dispute as to the value of an addition or loss? ___ Yes X No 

X 

uniformity of the property or properties’ assessment 

25-001652

Page 3

MTT Docket No. 

_ 25-001652 

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 

2025 

$2,154,400 

$1,077,200 

$761,025 

17. 

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

Tax Year 

True Cash Value 

State Equalized Value 

Taxable Value 

2025 

$800,000 

$400,000 

$400,000 

18. 

The values in dispute for the property identified above are: 

Tax Year 

True Cash Value 

State Equalized Value 

Taxable Value 

2025 

$1,354,400 

$677,200 

$361,025 

19. 

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

Petitioner requests that the Tax Tribunal enter an Order reducing the assessed value, state 

equalized value and

Page 4

MTT

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Page 1

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

Friedman Real Estate Management 

5 

MICHIGAN TAX TRIBUNAL 

Petitioner(s) 

v 

MTT Docket No. 

CITY OF CEDAR SPRINGS 

| 

Respondent(s) 

ENTIRE TRIBUNAL PROPERTY TAX PETITION 

1. 

Property Parcel No: 41-02-36-100-072 

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

Form addressing all other parcels at issue.) 

2. 

The property identified above is 

X real 

personal. 

3. 

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

contiguous? ___Yes ___ No. 

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

contiguous parcel.) 

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 COMMERCIAL-IMPROVED

Page 2

MTT Docket No. 

Page 2 of 4 

8. 

10. 

11. 

12. 

13. 

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): 

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): 

The property or properties at issue are located in Kent 

County. The 

property or properties’ address is: 

4166 17 Mile Road SE, Cedar Springs, MI 49319 

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

local governmental unit): CITY OF CEDAR SPRINGS 

Petitioner's legal residence or principal office address is: 

Friedman Real Estate 

34975 W Twelve Mile Road 

Farmington Hills, MI 48331 

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

X 

the property or properties’ true cash and taxable values 

the property or properties’ taxable value only 

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

dispute as to the value of an addition or loss? ___ Yes X No 

X 

uniformity of the property or properties’ assessment

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 

2025 

$2,154,400 

$1,077,200 

$761,025 

17. 

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

Tax Year 

True Cash Value 

State Equalized Value 

Taxable Value 

2025 

$800,000 

$400,000 

$400,000 

18. 

The values in dispute for the property identified above are: 

Tax Year 

True Cash Value 

State Equalized Value 

Taxable Value 

2025 

$1,354,400 

$677,200 

$361,025 

19. 

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

Petitioner requests that the Tax Tribunal enter an Order reducing the assessed value, state 

equalized value and taxable value of Petitioner's Property to the figures set

Page 4

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

Friedman Real Estate Management Company, 

Petitioner,

 MICHIGAN TAX TRIBUNAL

v

MTT Docket No.: 25-001652

City Of Cedar Springs, 

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 18, 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 

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) 

 

PROOF OF SERVICE FOR PROPERTY TAX PETITION 

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

 

___________________________________ states that on ___________________ 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): 

______________________________________________________________________ 

______________________________________________________________________ 

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

______________________________________________________________________ 

______________________________________________________________________ 

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

______________________________________________________________________ 

______________________________________________________________________ 

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

______________________________________________________________________ 

______________________________________________________________________ 

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

______________________________________________________________________ 

______________________________________________________________________ 

6. State Treasurer (via first class mail): 

Michigan Department of Treasury, State Treasurer 

430 W. Allegan 

Lansing, MI 48922 

 

 _______________________________ 

 _______________________________ 

 [Signature of person who is serving/mailing copy] [Print/type name of person serving/mailing copy] 

25-001652

05/29/2025

Friedman Real Estate Management Company 

City of Cedar Springs 

Laura Clark 

Cedar Springs Assessor 

66 S. Main Street, Cedar Springs, MI 43919-0310

Cedar Springs City Clerk 

66 S. Main Street, Cedar Springs, MI 43919

Kent County Equalization Director/ Megan VanHoose

300 Monroe Ave NW, Grand Rapids, MI 49503

Kent County Clerk/ Lisa Posthumus Lyons 

300 Monroe Ave NW, Grand Rapids, MI 49503

Cedar Springs School Board Secretary/ April Patin 

204 E Muskegon Street, Cedar Springs, MI 49319

/s/Laura Clark

Laura Clark

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

Page 1

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

Friedman Real Estate Management 

5 

MICHIGAN TAX TRIBUNAL 

Petitioner(s) 

v 

MTT Docket No. 

CITY OF CEDAR SPRINGS 

| 

Respondent(s) 

ENTIRE TRIBUNAL PROPERTY TAX PETITION 

1. 

Property Parcel No: 41-02-36-100-072 

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

Form addressing all other parcels at issue.) 

2. 

The property identified above is 

X real 

personal. 

3. 

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

contiguous? ___Yes ___ No. 

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

contiguous parcel.) 

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 COMMERCIAL-IMPROVED

Page 2

MTT Docket No. 

Page 2 of 4 

8. 

10. 

11. 

12. 

13. 

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): 

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): 

The property or properties at issue are located in Kent 

County. The 

property or properties’ address is: 

4166 17 Mile Road SE, Cedar Springs, MI 49319 

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

local governmental unit): CITY OF CEDAR SPRINGS 

Petitioner's legal residence or principal office address is: 

Friedman Real Estate 

34975 W Twelve Mile Road 

Farmington Hills, MI 48331 

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

X 

the property or properties’ true cash and taxable values 

the property or properties’ taxable value only 

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

dispute as to the value of an addition or loss? ___ Yes X No 

X 

uniformity of the property or properties’ assessment

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 

2025 

$2,154,400 

$1,077,200 

$761,025 

17. 

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

Tax Year 

True Cash Value 

State Equalized Value 

Taxable Value 

2025 

$800,000 

$400,000 

$400,000 

18. 

The values in dispute for the property identified above are: 

Tax Year 

True Cash Value 

State Equalized Value 

Taxable Value 

2025 

$1,354,400 

$677,200 

$361,025 

19. 

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

Petitioner requests that the Tax Tribunal enter an Order reducing the assessed value, state 

equalized value and taxable value of Petitioner's Property to the figures set

Page 4

MTT

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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

Friedman Real Estate Management Company 

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

34975 W. 12 mile Road

City or Town

Farmington Hills

State

Michigan

ZIP Code

48331

Telephone Number

7346570350

Fax Number

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

Taxappeals@freg.com

Section 2: Attorney/Authorized Representative’s Contact Information

First Name

Scott

M.I.

M

Last Name

Shefman

Firm Name (if any)

Friedman Real Estate

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

34975 West 12 Mile Rd

City or Town

Farmington Hills

State

Michigan

ZIP Code

48331

Telephone Number

248-848-3509

Fax Number

248-848-3510

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

TaxAppeals@freg.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]

4166 17 Mile Road SE

Cedar Springs 

Michigan

Taxing Authority (City or Township)

City Of Cedar Springs (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:

41-02-36-100-072

Classification of Property: Real 

Commercial

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

1077200

Current Taxable Value as established by the Board of Review:

761025

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

800000

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

400000

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

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