Record Finder / 26-002618-TT
Michigan

Gates Prime Commercial Group LLC Petitioner Vs. City Of Coldwater Respondent

Petitioner
Gates Prime Commercial Group LLC
Respondent
City Of Coldwater

Case overview

Docket number
26-002618-TT
Status
Answer Due
CaseType
ET Property
Division
ET
County
Branch
Judge
No judge assigned

Docket history

Line #SubjectFilerLine RefEnter Date/Post MarkFeeRelated Item
9Proof of service of petition was received.Not recordedNot recorded09/15/2026Not recordedDownload
Not recordedNot recordedNot recordedNot recordedNot recordedNot recordedDownload
8Amended AnswerNot recordedNot recorded09/15/2026Not recordedDownload
Not recordedNot recordedNot recordedNot recordedNot recordedNot recordedDownload
7Order Setting Aside P DefaultNot recordedNot recorded08/31/2026Not recordedDownload
6Response to OrderPET407/21/2026$200.00Download
5Proof of service of petition was received.PETNot recorded08/14/2026Not recordedDownload
4Order of Default of PetitionerNot recordedNot recorded07/13/2026Not recordedDownload
3Petition has been verifiedPET107/13/2026Not recordedDownload
2Notice of Docket Number ETNot recordedNot recorded07/11/2026Not recordedDownload
1A petition was received.PETNot recorded05/13/2026$400.00Download

Documents

20260915141827091.pdfRead complete document text →
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Page 1

== 

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

Gates Prime Commercial Group, LLC 

, 

MICHIGAN TAX TRIBUNAL 

Petitioner(s) 

\Y 

MTT Docket No. 26-002618 

City of Coldwater 

, 

Respondent(s) 

PROOF OF SERVICE 

Samantha Albright 

states that on 9-15-26 

he/she 

[Name of person serving/mailing petition] 

[date of service] 

served a copy of the Answer Sheet 

relative to the above-captioned matter upon: 

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

Michigan Tax Tribunal, PO Box 30232 Lansing, MI 48909 

Gates Prime Commercial Group LLC, 3855 Sparks Dr SE STE 222, Grand Rapids, MI 49546 

Jon Aylsworth, Property Tax Consultants 861 Pinecrest Ave SE, Grand Rapids, MI 49506 

Anni gf! 

[Signature of person who'is serving/mailing copy] 

Samantha Albright 

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

Page 2

~~ 

oF 

oor 

re 

CITY of COLDWATER 

Henry L. Brown Municipal Building 

One Grand Street 

Coldwater, MI 49036 

CITY of COLDWATER 

Henry L. Brown Municipal Building 

One Grand Street 

Coldwater, MI 49036 

Michigan Tax Tribunal 

PO Box 30232 

Lansing, MI 48909 

Property Tax Consultants 

C/O Jon Aylsworth 

861 Pinecrest Ave SE 

Grand Rapids, MI 49506

Page 3

CITY of COLDWATER 

i. 

Henry L. Brown Municipal Building 

One Grand Street 

Coldwater, MI 49036 

Gates Prime Commercial Group LLC 

3855 Sparks Dr SE STE 222 

Grand Rapids, Mi 49546

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Page 1

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA

DIRECTOR

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

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

MICHIGAN TAX TRIBUNAL

Docket Number: 26-002618

Is this case currently pending in the Small Claims Division? No

Party Filing Document 

Respondent

Files

Document Type: Proof of Service: Petition

Attachment File Name: 20260915141827091

Fee Information

Filing Fee: $ 0.00

Payment Information

Payment: $ 0.00

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26-002618-TT Answer Sheet.pdfRead complete document text →
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Page 1

STATE OF MICHIGAN 

DEPARTMENT OF LICENSING & REGULATORY AFFAIRS 

MICHIGAN TAX TRIBUNAL 

 

Gates Prime Commercial Group, LLC 

, 

 

MTT Docket No. 26-002618-TT 

 

Petitioner, 

V 

City of Coldwater 

 

, 

 

Respondent, 

 

 

 

 

/ 

City of Coldwater 

Samantha Albright, MAAO 

Assessor 

1 Grand St 

Coldwater, MI 49036 

(517)279-6932 

salbright@coldwater.org 

 

 

 

 

/ 

ANSWER TO PETITION 

1. Respondent assumes that this information regarding the Petitioner’s office address is 

correct. 

2. Admit 

3. Admit 

4. Admit 

5. Admit 

6. Admit that the Petitioner’s calculations for SEV and TV appear to be correct. 

7. Admit 

8. Denied for the reason that this allegation and its subparts are not true as follows: 

a. Respondent’s assessment of the property complies with statues and constitutional 

limitations on assessments; 

b. Respondent’s assessment is not more than 50% of the true cash value and 

complies the statues and constitutional limitations on assessment;

Page 2

MTT Docket No. 26-002618-TT 

2 

 

c. Respondent’s assessment is proper based on the standard practices for 

determining assessments in Michigan; 

 

9. Respondent acknowledges that this allegation contains Petitioner’s contention; however, 

Respondent denies that these values are accurate. 

10. Deny, Respondent’s assessment of Petitioner’s property does not discriminate against 

Petitioner because it is not at a higher level of true cash value than the average level of 

assessment within the assessment district and the assessment was determined using the 

same standard practice for all properties in the assessment district. 

WHEREFORE, Respondent request that the Petition be denied, that the assessment be sustained, 

and case dismissed. 

 Respectfully submitted, 

 

 

 

 

 

 

 City of Coldwater 

 

Dated: September 15,2026 

 

 

 

By:

 

 

 

 

 

 

 

 

 

 

 

 

 Samantha Albright, MAAO 

 

 

 

 

 

 

 

 City of Coldwater Assessor

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Page 1

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA

DIRECTOR

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

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

MICHIGAN TAX TRIBUNAL

Docket Number: 26-002618

Is this case currently pending in the Small Claims Division? No

Party Filing Document 

Respondent

Files

Document Type: Amended Answer

Attachment File Name: 26-002618-TT Answer Sheet

Fee Information

Filing Fee: $ 0.00

Payment Information

Payment: $ 0.00

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Order_Setting_Aside_P_Default.2026-08-31_14-41-56.pdfRead complete document text →
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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

Gates Prime Commercial Group LLC, 

Petitioner,

 MICHIGAN TAX TRIBUNAL

 ENTIRE TRIBUNAL

v

 

MTT Docket No. 26-002618

City Of Coldwater,

Respondent.

ORDER SETTING ASIDE DEFAULT

The Tribunal has considered the file in this case and finds that Petitioner was held in 

default on July 13, 2026, 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: /s/ Patricia L. Halm

Entered: August 31, 2026

PROOF OF SERVICE

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

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

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

representatives.

By: Tribunal Clerk

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

Gates Prime Commercial Group LLC, 

Petitioner,

 MICHIGAN TAX TRIBUNAL

 ENTIRE TRIBUNAL

v

 

MTT Docket No. 26-002618

City Of Coldwater,

Respondent.

ORDER SETTING ASIDE DEFAULT

The Tribunal has considered the file in this case and finds that Petitioner was held in 

default on July 13, 2026, 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: /s/ Patricia L. Halm

Entered: August 31, 2026

PROOF OF SERVICE

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

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

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

representatives.

By: Tribunal Clerk

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Page 1

DR

RECEIVED 

la 

JUL 9 4 2026 

JCHIGAN TAX TRIBUNAL 

PROPERTY TAX 

M 

CONSULTANTS 

YOUR PROPERTY TAX EXPERTS SINCE 1989 

July 21, 2026 

Clerk of the Court 

Michigan Tax Tribunal 

P.O. Box 30232 

Lansing, MI 48909 

RE: 

Property Tax Consultants for Gates Prime Commercial Group LLC, 

Parcel # 302-000-001-035-09, v. City of Coldwater, 

Docket # 26-002618 

Dear Clerk, 

On behalf of Gates Prime Commercial Group LLC, in the above matter, please accept 

this motion to set aside and cure the default. 

A check in the amount of $200 is attached, for the additional fee. 

Very truly yours,

Page 2

STATE OF MICHIGAN 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MICHIGAN TAX TRIBUNAL 

Property Tax Consultants for: Gates Prime Commercial Group LLC 

Petitioner 

Vv 

Motion to Set Aside Default 

City of Coldwater 

Respondent 

PROOF OF SERVICE 

Jon Aylsworth, deposes and says that on July 21, 2026 he served a copy of the Motion to 

Set Aside Default relative to the above-captioned matter upon: 

Clerk of the Court, Michigan Tax Tribunal 

Via USPS 

Yo 

Agtworth

Page 3

ols 

PROPERTY 

X 

CONSULTANTS 

861 Pinecres 

East Grand Rapi 

Ave SE 

, MI 49506 

269.366.0300 

Clerk of the Court 

Michigan Tax Tribunal 

P.O. Box 30232 

Lansing, MI 48909 

Hiftbpgdfeed]fopboonpeade 

Bd 0d 

led eh 

un 

"UNITED STATES 

OF AMERICA 

2 

FOREVER/USA

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Page 1

RECEIVED 

AW 

| 

AUG 1 9 202 

MICHIGAN TAX TRIBUNAL 

PROPERTY TAX 

GONSULTANTS 

YOUR PROPERTY TAX EXPERTS SINCE 1989 

August 14, 2026 

RE: 

Notice of Docket Number for Entire Tribunal petition at Michigan Tax Tribunal 

MTT Docket # __ gb ~ 00 ol 6/ 

Enclosed please find a copy of the petition containing the docket number assigned by the 

Michigan Tax Tribunal, proof of service and copies of additional required documentation for the 

above captioned matter. 

Very truly yours, 

n Aylsworth 

JA/ac 

Enclosures

Page 2

STATE OF MICHIGAN 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MICHIGAN TAX TRIBUNAL 

Property Tax Consultants for: Gates Prime Commercial Group LL.C 

Petitioner 

: 

v 

PETITION 

MTT Docket # 26-002618 

City of Coldwater 

Respondent 

PROOF OF SERVICE 

Jon Aylsworth, deposes and says that on August 14, 2026 he served a copy of the Petition relative to the 

above-captioned matter upon: 

Assessor, City of Coldwater 

1 Grand Street, Coldwater, MI 49036 

Clerk, City of Coldwater 

1 Grand Street, Coldwater, MI 49036 

Via certified mail, return receipt requested, with proper postage affixed thereto. 

Clerk, Branch County 

31 Division St, Coldwater, MI 49036 

Director of Equalization, Branch County 

31 Division St, Coldwater, MI 49036 

Secretary of School Board, Coldwater Public School District 

401 Sauk River Drive, Coldwater, MI 45036 

: 

Secretary of School Board, Branch Intermediate School District 

370 Morse St., Coldwater, MI 49036 

: 

State Treasurer, Michigan Department of Treasury 

430 W. Allegan, Lansing, MI 48922 

Clerk of the Court, Michigan Tax Tribunal 

P.O. Box 30232, Lansing, MI 48909 

Via United States First-Class mail with proper postage affixed én)”

Page 3

al 

: 

RECEIVED 

(¥ 

MAY 13 200 

PROPERTY TAX 

CONSULTANTS 

"YOUR PROPERTY TAMICHIGANT SINRIBYYE- 

May 13, 2026 

Clerk of the Court 

Michigan Tax Tribunal 

P.O. Box 30232 

Lansing, MI 48909 

RE: 

Property Tax Consultants for Gates Prime Commercial 

roup LLC 

Parcel # 302-000-001-035-09, v. City of Coldwater 

Dear Clerk, 

Enclosed please find Petitioner's Petition and Proof of Service for filing in the above captioned matter. 

Also enclosed is our check in the amount of $400.00 representing the filing fee in this matter. 

Very truly yours, 

Enclosures

Page 4

STATE OF MICHIGAN 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MICHIGAN TAX TRIBUNAL 

Property Tax Consultants for Gates Prime Commercial Group LLC, 

v 

MTT Docket No. 26-002618 

City of Coldwater, 

PETITION 

Petitioner, Gates Prime Commercial Group LLC, through their agent, Property Tax Consultants, 

petitions this Tribunal as follows: 

: 

I. 

Petitioner is Gates Prime Commercial Group LLC whose principal office or address is 3855 

Sparks Dr SE STE 222, Grand Rapids, MI 49546, 

Respondent, City of Coldwater, establishes levies and collects the property taxes on the subject 

propetty. 

The property identification is # 302-000-001-035-09, and the subject property address is 375 N 

Willowbrook Rd, Coldwater, MI 49036. The property is classified as commercial, real property. 

Petitioners Property is presently used for commercial. Petitioner believes that Petitioner’s 

Property was originally designed to be used for commercial. 

The property is located in Branch County and the school districts of Coldwater Public and the 

Branch Intermediate School District. 

This matter involves issues relating to the true cash and taxable values for the parcel referenced 

above for the 2026 tax year. 

For tax year 2026, Respondents Board of Review determined an assessed value of $1,423,400 a 

state equalized value of $1,423,400 and a taxable value of $744,575. 

Petitioner is filing directly with the Michigan Tax Tribunal. 

The 2026 values set by the respondent are invalid and unlawful as they exceed the amount 

allowed by Michigan law and the Michigan Constitution and do not reflect the true cash value of 

the fee simple interest as of the applicable tax date. 

Petitioner contends the true cash value of the subject property is $1,450,000 which would yield a 

state equalized value of $725,000 and the taxable value is $725,000. The amount in contention is 

$698,400 for assessed v

Page 5

Dated: May 13, 2026 

By: 

Jon Aytoett Property Tax Consultants 

861 Pinecrest Ave SE, Grand Rapids, MI 49506 

269-366-0300 

| jack@skylinepropertytax.com

Page 6

Property Tax Consultants 

861 Pinecrest Ave SE 

Grand Rapids, Mi 49506 

Michigan Tax Tribunal

ATTN: Clerk 

P.O. Box 30232 

Lansing, Mi 48909 

USPS TRACKING® # 

BIRO 

J 

9534 6123 9537 6226 6167 27

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ET_Order_of_Default_Petition.2026-07-13_08-24-18.pdfRead complete document text →
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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

Gates Prime Commercial Group LLC,

Petitioner, MICHIGAN TAX TRIBUNAL

 ENTIRE TRIBUNAL

v

 

MTT Docket No. 26-002618

City Of Coldwater,

Respondent.

ORDER OF DEFAULT

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

Petitioner did not pay the full required fee for the filing of the petition. See TTR 223. As 

such, the appeal is not properly pending. See TTR 225. Petitioner must pay the 

additional fee amount required for the filing of the petition within 14 days of the entry of 

this order. Tribunal rules and information on filing fees can be found on our website at 

www.michigan.gov/taxtrib. Unfortunately, the payment may not be made via e-filing.

Therefore,

IT IS ORDERED that Petitioner 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.1 

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: /s/ Patricia L. Halm

Entered: July 13, 2026

1 “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. 

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 2

MTT Docket No. 26-002618

Page 2 of 2

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

Gates Prime Commercial Group LLC,

Petitioner, MICHIGAN TAX TRIBUNAL

 ENTIRE TRIBUNAL

v

 

MTT Docket No. 26-002618

City Of Coldwater,

Respondent.

ORDER OF DEFAULT

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

Petitioner did not pay the full required fee for the filing of the petition. See TTR 223. As 

such, the appeal is not properly pending. See TTR 225. Petitioner must pay the 

additional fee amount required for the filing of the petition within 14 days of the entry of 

this order. Tribunal rules and information on filing fees can be found on our website at 

www.michigan.gov/taxtrib. Unfortunately, the payment may not be made via e-filing.

Therefore,

IT IS ORDERED that Petitioner 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.2 

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: /s/ Patricia L. Halm

Entered: July 13, 2026

2 “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. 

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 4

MTT Docket No. 26-002618

Page 2 of 2

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

Page 5

ST

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Gates Prime Commercial Group LLC.pdfRead complete document text →
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Page 1

RECEIVED 

AW 

MAY 1 8 2026 XY 

PROPERTY TAX 

MICHIGAN T, 

CONSULTANTS 

AX 

TI 

CONSULTANTS 

YOUR PROPERTY TAX EXPERTS SINGH PENAL 

May 13, 2026 

Clerk of the Court 

Michigan Tax Tribunal 

P.O. Box 30232 

Lansing, MI 48909 

RE: 

Property Tax Consultants for Gates Prime Commercial Group LLC 

Parcel # 302-000-001-035-09, v. City of Coldwater 

Dear Clerk, 

Enclosed please find Petitioner's Petition and Proof of Service for filing in the above captioned matter. 

Also enclosed is our check in the amount of $400.00 representing the filing fee in this matter. 

Very truly yours, 

hd Aylsworth 

Alac 

Enclosures

Page 2

STATE OF MICHIGAN 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MICHIGAN TAX TRIBUNAL 

Property Tax Consultants for Gates Prime Commercial Group LLC, 

v 

MTT Docket No. 

City of Coldwater, 

PETITION 

Petitioner, Gates Prime Commercial Group LLC, through their agent, Property Tax Consultants, 

petitions this Tribunal as follows: 

1. 

Petitioner is Gates Prime Commercial Group LLC whose principal office or address is 3855 

Sparks Dr SE STE 222, Grand Rapids, MI 49546. 

2. 

Respondent, City of Coldwater, establishes levies and collects the property taxes on the subject 

property. 

3. 

The property identification is # 302-000-001-035-09, and the subject property address is 375 N 

Willowbrook Rd, Coldwater, MI 49036. The property is classified as commercial, real property. 

Petitioner's Property is presently used for commercial. Petitioner believes that Petitioner’s 

Property was originally designed to be used for commercial. 

4. 

The property is located in Branch County and the school districts of Coldwater Public and the 

Branch Intermediate School District. 

5. 

This matter involves issues relating to the true cash and taxable values for the parcel referenced 

above for the 2026 tax year. 

- 

6. 

For tax year 2026, Respondent’s Board of Review determined an assessed value of $1,423,400 a 

state equalized value of $1,423,400 and a taxable value of $744,575. 

7. 

Petitioner is filing directly with the Michigan Tax Tribunal. 

8. 

The 2026 values set by the respondent are invalid and unlawful as they exceed the amount 

allowed by Michigan law and the Michigan Constitution and do not reflect the true cash value of 

the fee simple interest as of the applicable tax date. 

9. 

Petitioner contends the true cash value of the subject property is $1,450,000 which would yield a 

state equalized value of $725,000 and the taxable value is $725,000. The amount in contention is

Page 3

Dated: May 13, 2026 

By: 

Jon woh Property Tax Consultants 

861 Pine&test Ave SE, Grand Rapids, MI 49506 

269-366-0300 

| jack@skylinepropertytax.com

Page 4

STATE OF MICHIGAN 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MICHIGAN TAX TRIBUNAL 

Property Tax Consultants for: Gates Prime Commercial Group LLC 

Petitioner 

v 

PETITION 

City of Coldwater 

Respondent 

PROOF OF SERVICE 

Jon Aylsworth, deposes and says that on May 13, 2026 he served a copy of the Petition relative to the 

above-captioned matter upon: 

Clerk of the Court, Michigan Tax Tribunal 

Via Hand Delivery 

Jon 

Aylsworth

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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

Gates Prime Commercial Group LLC, 

Petitioner,

 MICHIGAN TAX TRIBUNAL

v

MTT Docket No.: 26-002618

City Of Coldwater, 

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 11, 2026

PROOF OF SERVICE

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

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

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

representatives.

By: Tribunal Clerk

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

Gates Prime Commercial Group LLC, 

Petitioner,

 MICHIGAN TAX TRIBUNAL

v

MTT Docket No.: 26-002618

City Of Coldwater, 

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 11, 2026

PROOF OF SERVICE

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

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

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

representatives.

By: Tribunal Clerk

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

Gates Prime Commercial Group LLC, 

Petitioner,

 MICHIGAN TAX TRIBUNAL

v

MTT Docket No.: 26-002618

City Of Coldwater, 

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

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Page 1

RECEIVED 

AW 

MAY 1 8 2026 XY 

PROPERTY TAX 

MICHIGAN T, 

CONSULTANTS 

AX 

TI 

CONSULTANTS 

YOUR PROPERTY TAX EXPERTS SINGH PENAL 

May 13, 2026 

Clerk of the Court 

Michigan Tax Tribunal 

P.O. Box 30232 

Lansing, MI 48909 

RE: 

Property Tax Consultants for Gates Prime Commercial Group LLC 

Parcel # 302-000-001-035-09, v. City of Coldwater 

Dear Clerk, 

Enclosed please find Petitioner's Petition and Proof of Service for filing in the above captioned matter. 

Also enclosed is our check in the amount of $400.00 representing the filing fee in this matter. 

Very truly yours, 

hd Aylsworth 

Alac 

Enclosures

Page 2

STATE OF MICHIGAN 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MICHIGAN TAX TRIBUNAL 

Property Tax Consultants for Gates Prime Commercial Group LLC, 

v 

MTT Docket No. 

City of Coldwater, 

PETITION 

Petitioner, Gates Prime Commercial Group LLC, through their agent, Property Tax Consultants, 

petitions this Tribunal as follows: 

1. 

Petitioner is Gates Prime Commercial Group LLC whose principal office or address is 3855 

Sparks Dr SE STE 222, Grand Rapids, MI 49546. 

2. 

Respondent, City of Coldwater, establishes levies and collects the property taxes on the subject 

property. 

3. 

The property identification is # 302-000-001-035-09, and the subject property address is 375 N 

Willowbrook Rd, Coldwater, MI 49036. The property is classified as commercial, real property. 

Petitioner's Property is presently used for commercial. Petitioner believes that Petitioner’s 

Property was originally designed to be used for commercial. 

4. 

The property is located in Branch County and the school districts of Coldwater Public and the 

Branch Intermediate School District. 

5. 

This matter involves issues relating to the true cash and taxable values for the parcel referenced 

above for the 2026 tax year. 

- 

6. 

For tax year 2026, Respondent’s Board of Review determined an assessed value of $1,423,400 a 

state equalized value of $1,423,400 and a taxable value of $744,575. 

7. 

Petitioner is filing directly with the Michigan Tax Tribunal. 

8. 

The 2026 values set by the respondent are invalid and unlawful as they exceed the amount 

allowed by Michigan law and the Michigan Constitution and do not reflect the true cash value of 

the fee simple interest as of the applicable tax date. 

9. 

Petitioner contends the true cash value of the subject property is $1,450,000 which would yield a 

state equalized value of $725,000 and the taxable value is $725,000. The amount in contention is

Page 3

Dated: May 13, 2026 

By: 

Jon woh Property Tax Consultants 

861 Pine&test Ave SE, Grand Rapids, MI 49506 

269-366-0300 

| jack@skylinepropertytax.com

Page 4

STATE OF MICHIGAN 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MICHIGAN TAX TRIBUNAL 

Property Tax Consultants for: Gates Prime Commercial Group LLC 

Petitioner 

v 

PETITION 

City of Coldwater 

Respondent 

PROOF OF SERVICE 

Jon Aylsworth, deposes and says that on May 13, 2026 he served a copy of the Petition relative to the 

above-captioned matter upon: 

Clerk of the Court, Michigan Tax Tribunal 

Via Hand Delivery 

Jon 

Aylsworth

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.