Gft Southbelt LLC, Petitioner V Township Of Caledonia, 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

GFT Southbelt LLC, 

Petitioner, MICHIGAN TAX TRIBUNAL

 SMALL CLAIMS DIVISION

v 

 MTT Docket No. 24-003617

Township Of Caledonia,

Respondent.

ORDER OF DISMISSAL

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

The petition was not filed by May 31 or the next business day after the Tribunal offices 

were closed. See MCL 205.735a(6). 

Therefore,

IT IS ORDERED that the case is DISMISSED.

This Order resolves all pending issues and closes the case.

APPEAL RIGHTS

If you disagree with the final decision in this case, you may file a motion for 

reconsideration with the Tribunal or a claim of appeal with the Michigan Court of 

Appeals. 

A motion for reconsideration must be filed with the Tribunal with the required filing fee 

within 21 days from the date of entry of the final decision. Because the final decision 

closes the case, the motion cannot be filed through the Tribunal’s web-based e-filing 

system; it must be filed by mail or personal service. The fee for the filing of such 

motions is $50.00 in the Entire Tribunal and $25.00 in the Small Claims Division, unless 

the Small Claims decision relates to the valuation of property and the property had a 

principal residence exemption of at least 50% at the time the petition was filed or the 

decision relates to the grant or denial of a poverty or disabled veterans exemption and, 

if so, there is no filing fee. You are required to serve a copy of the motion on the 

opposing party by mail or personal service or by email if the opposing party agrees to 

electronic service, and proof demonstrating that service must be submitted with the 

motion. Responses to motions for reconsideration are prohibited and there are no oral 

arguments unless otherwise ordered by the Tribunal.

Alternatively, you may file a claim of appeal with the Michigan Court of Appeals. If the 

claim is filed within 21 days of the entry of the final decision, it is an “appeal of right.” If

Page 2

MTT Docket No. 24-003617

Page 2 of 6

the claim is filed more than 21 days after the entry of the final decision, it is an “appeal 

by leave.” A copy of the claim of appeal must be filed with the Tribunal to certify the 

record on appeal. There is no certification fee. 

By:___________________________________

Patricia L. Halm, Tribunal Chair

Entered: October 3, 2024

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 provide 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

GFT Southbelt LLC, 

Petitioner, MICHIGAN TAX TRIBUNAL

 SMALL CLAIMS DIVISION

v 

 MTT Docket No. 24-003617

Township Of Caledonia,

Respondent.

ORDER OF DISMISSAL

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

The petition was not filed by May 31 or the next business day after the Tribunal offices 

were closed. See MCL 205.735a(6). 

Therefore,

IT IS ORDERED that the case is DISMISSED.

This Order resolves all pending issues and closes the case.

APPEAL RIGHTS

If you disagree with the final decision in this case, you may file a motion for 

reconsideration with the Tribunal or a claim of appeal with the Michigan Court of 

Appeals. 

A motion for reconsideration must be filed with the Tribunal with the required filing fee 

within 21 days from the date of entry of the final decision. Because the final decision 

closes the case, the motion cannot be filed through the Tribunal’s web-based e-filing 

system; it must be filed by mail or personal service. The fee for the filing of such 

motions is $50.00 in the Entire Tribunal and $25.00 in the Small Claims Division, unless 

the Small Claims decision relates to the valuation of property and the property had a 

principal residence exemption of at least 50% at the time the petition was filed or the 

decision relates to the grant or denial of a poverty or disabled veterans exemption and, 

if so, there is no filing fee. You are required to serve a copy of the motion on the 

opposing party by mail or personal service or by email if the opposing party agrees to 

electronic service, and proof demonstrating that service must be submitted with the 

motion. Responses to motions for reconsideration are prohibited and there are no oral 

arguments unless otherwise ordered by the Tribunal.

Alternatively, you may file a claim of appeal with the Michigan Court of Appeals. If the 

claim is filed within 21 days of the entry of the final decision, it is an “appeal of right.” If

Page 4

MTT Docket No. 24-003617

Page 4 of 6

the claim is filed more than 21 days after the entry of the final decision, it is an “appeal 

by leave.” A copy of the claim of appeal must be filed with the Tribunal to certify the 

record on appeal. There is no certification fee. 

By:___________________________________

Patricia L. Halm, Tribunal Chair

Entered: October 3, 2024

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 provide by those parties, attorneys, or authorized 

representatives.

By: Tribunal Clerk

Page 5

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I.

Page 6

MT

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 

DEPARTMENT OF LABOR & ECONOMIC GROWTH 

PROPERTY TAX APPEAL 

DOCKET NUMBER 

MICHIGAN TAX TRIBUNAL 

PETITION FORM 

SMALL CLAIMS DIVISION 

Failure to complete this form, including signature, and return it by filing deadline will result in dismissal. 

If additional space is needed to provide the information requested, please use a separate sheet. 

1. Petitioner(s) Name and Address 

2. Agent or Attorney (if any) Name and Address 

GFT Southbelt LLC, Eric Gustafson, Gufstafson Trust 

McGuire Sponsel LLC 

112 Bay Circle Dr, Hollland, MI 49424 

4925 Greenville Ave, Suite 775, Dallas, TX 75206 

Petitioner's Daytime Phone No._{616) 378-8806 

AgentiAttorney Phone No.__(678) 779-4161 

Industrial 

{residential, agricultural, personal, commercial, industrial, timber cutover, 

3. Classification of property 

'NAustria 

personal utility, developmental) 

4. Location of Property: 

City 

_Holland 

Local School District: 

County_Kent 

Panshio Caledonia 

Caledonia Community Schools 

5. Did Petitioner protest to the Board of Review? 

[0] 

Yes 

[o] 

No 

if no, please check all applicable reasons below and explain in the 

space provided. 

[| The Assessment Change Notice was not properly sent to Petitioner prior to the March Board of Review. 

[I] Petitioner is appealing within 30 days of issuance of notice of action taken by July or December Board of Review. 

[| Petitioner is appealing a Clerical Error or Mutual Mistake of Fact. 

Ol Petitioner is appealing within 30 days of issuance of a State Tax Commission Order. 

J Petitioner is appealing within 35 days of receipt of Notice of Taxable Value Uncapping. 

| 

6. Did Petitioner request a Poverty Exemption at the Board of Review? 

O 

Yes 

® 

No 

7. Check the reason for this appeal and explain in the space provided. 

The property's true cash value and taxable value are incorrect. (SEE Line by Line Instructions.) 

the property's taxable value only is incorrect. 

Che uncapping of the property's taxable value is improper. 

O Petitioner was denied a property tax exemption. 

[| Petitioner was denied a poverty exemption. 

8. Provide the Board of Review's determination of the state equalized or assessed value and taxable value for sach parcel, for each tax year being 

appealed. 

Parcel Number 

Tax Year 

State Equalized Value or 

Taxable Value on Roll 

Assessed Value on Roll 

41-23-07-202-001 

2024 

$3,336,200.00 

$3,253,700.00

Page 2

9. Provide Petitioner's contention or belief of the true cash ( fair market) value and taxable value for each parcel, for each tax year being appealed 

Parcel Number 

Tax Year 

True Cash (Fair Market) Value 

Taxable Value Contention 

Contention 

41-23-07-202-001 

2024 

$6,263,153.00 

$3,131,576.00 

10. 

Explain the basis of your appeal. 

Marshall and Swift Cost Approach 

11. Does the property have a principal residence exemption of at least 50% for the tax year(s) at issue? 

QO 

Yes: Petitioner is not required to pay a fee for the filing of this appeal. 

® No: Petitioner is required to pay a fee for the filing of the appeal. (See Fee Schedule.) 

Failure to remit a required fee with this Form may result in dismissal. 

Amount Paid: 

12. 

If not using an agent or attorney, Petitioner is required to sign: 

\ adn Wafer 

If using an agent or attorney, only agent or attorney is required to sign’ 

Nick Kesling 

A 

\ 

PLEASE RETURN THE ORIGINAL AND ONE COPY OF THIS COMPLETED FORM WITH TWO COPIES OF ANY ATTACHMENTS to: Michigan Tax Tribunal, PO Box 

30232, Lansing, MI 48909. 

Keep a copy of the Form and any original attachments for your records. 

The Department of Labor & Economic Growth will not discriminate against any individual or group because of race, sex, religion, age, national origin, color, 

marital status, disability or political beliefs. 

If you need assistance with reading, writing, hearing, etc., under the Americans with Disabilities Act, you may make 

your needs known to this agency. 

For further information, please contact the Tribunal at: 

PH: (517) 373-3003 

Web Site: www.Michigan.gov/taxtribunal 

E-mail: taxtrib@Michigan.gov 

T7262 Revised 01/05 

1973 PA 186, As Amended

Page 3

6/26/2024 

Summary Report 

Page: 

Estimate Number 

24 

Estimate ID 

41-23-07-202-001 

Property Owner 

GFT Southbelt LLC 

Property Address 

6850 Southbelt Dr SE 

Property City 

Caledonia 

State/Province 

MI 

ZIP/Postal Code 

49316 

Section 1 

Occupancy 

Class 

Height 

Rank 

100% Industrials, Light Mfig. 

Metal frame and walls 

24.00 

2.0 

Total Area 

1 

100,751 

Number of Stories (Section) 

: 

1.00 

Shape 

+ 2.00 

Effective Age (years) 

© 

15.00 

Components 

Units/% 

Other 

Land and Site: 

Land 

791,400 

Site Improvements 

197,616 

Cost as of 

04/2024 

Units/% 

Cost 

Total 

Basic Structure 

Base Cost 

100,751 

56.96 

5,738,771 

Exterior Walls 

100,751 

9.08 

914,819 

Heating & Cooling 

100,751 

5.39 

543,048 

Basic Structure Cost 

100,751 

71.43 

7,196,644 

Extras 

Site Improvements - Depreciated 

197,616 

Replacement Cost New 

100,751 

73.39 

7,394,260 

Less Depreciation 

Physical & Functional 

26.0% 

1,922,507 

Depreciated Cost 

100,751 

54.31 

5,471,753 

Miscellaneous 

Land 

791,400 

Total Cost 

100,751 

62.16 

6,263,153

Page 4

6/26/2024 

Input Data Listing 

Page: 

Estimate Number © 

24 

Estimate Number 

Property Owner 

Property Address 

Property City 

State/Province 

ZIP/Postal Code 

Estimate ID 

Surveyed By 

Survey Date 

Apply depreciation % to Replacement Cost New 

Section 1 

Occupancy 

494 Industrials, Light Mftg. 

Total Area 

‘Number of Stories (Section) 

Shape 

Effective Age (years) 

Typical Life (years) 

Base Date 

Depreciation Type 

Components 

Land and Site: 

61 Land 

62 Site Improvements 

124 

: GFT Southbelt LLC 

: 6850 Southbelt Dr SE 

: Caledonia 

: MI 

: 49316 

+ 41-23-07-202-001 

: Tanner Cox 

: 06/19/2024 

: Yes 

% 

Class 

100 

N 

24 

2 

: 100751 

il 

© 2 

: 15 

: Marshall & Swift Tables 

: 01/2024 

: Marshall & Swift Tables 

Unity/% 

Rank 

Depr % 

Other 

791400 

197616

Page 5

6/26/2024 

Detailed Report 

Page: 

Estimate Number: 24 

Estimate ID:

Page 6

Meo ce prs V

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

GFT Southbelt LLC,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 24-003617

Township Of Caledonia,

Respondent.

NOTICE OF DOCKET NUMBER

TAKE NOTICE that a Small Claims petition has been filed and the above-noted docket 

number has been assigned to that petition. The assignment of the docket number does 

not mean that the Tribunal has authority over the petition or that the petition complies 

with the Tribunal’s rules. The docket number needs to be included on all documents 

submitted in this case.

Respondent shall file an answer to the petition within 28 days of the issuance of a 

copy of this Notice to Respondent. Tribunal answer forms are available on our 

website at www.michigan.gov/taxtrib. Respondents must utilize the appropriate answer 

form. Failure to file the answer within the 28-day time frame may result in the 

placement of Respondent in default, as provided by TTR 279. Further, an electronic 

copy of the petition can be reviewed by utilizing the Docket Lookup Search on the 

Tribunal’s website.

By: __Tribunal Clerk_____

Entered: October 3, 2024

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 provide 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

GFT Southbelt LLC,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 24-003617

Township Of Caledonia,

Respondent.

NOTICE OF DOCKET NUMBER

TAKE NOTICE that a Small Claims petition has been filed and the above-noted docket 

number has been assigned to that petition. The assignment of the docket number does 

not mean that the Tribunal has authority over the petition or that the petition complies 

with the Tribunal’s rules. The docket number needs to be included on all documents 

submitted in this case.

Respondent shall file an answer to the petition within 28 days of the issuance of a 

copy of this Notice to Respondent. Tribunal answer forms are available on our 

website at www.michigan.gov/taxtrib. Respondents must utilize the appropriate answer 

form. Failure to file the answer within the 28-day time frame may result in the 

placement of Respondent in default, as provided by TTR 279. Further, an electronic 

copy of the petition can be reviewed by utilizing the Docket Lookup Search on the 

Tribunal’s website.

By: __Tribunal Clerk_____

Entered: October 3, 2024

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 provide by those parties, attorneys, or authorized 

representatives.

By: Tribunal Clerk

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

Page 1

STATE OF MICHIGAN 

DEPARTMENT OF LABOR & ECONOMIC GROWTH 

PROPERTY TAX APPEAL 

DOCKET NUMBER 

MICHIGAN TAX TRIBUNAL 

PETITION FORM 

SMALL CLAIMS DIVISION 

Failure to complete this form, including signature, and return it by filing deadline will result in dismissal. 

If additional space is needed to provide the information requested, please use a separate sheet. 

1. Petitioner(s) Name and Address 

2. Agent or Attorney (if any) Name and Address 

GFT Southbelt LLC, Eric Gustafson, Gufstafson Trust 

McGuire Sponsel LLC 

112 Bay Circle Dr, Hollland, MI 49424 

4925 Greenville Ave, Suite 775, Dallas, TX 75206 

Petitioner's Daytime Phone No._{616) 378-8806 

AgentiAttorney Phone No.__(678) 779-4161 

Industrial 

{residential, agricultural, personal, commercial, industrial, timber cutover, 

3. Classification of property 

'NAustria 

personal utility, developmental) 

4. Location of Property: 

City 

_Holland 

Local School District: 

County_Kent 

Panshio Caledonia 

Caledonia Community Schools 

5. Did Petitioner protest to the Board of Review? 

[0] 

Yes 

[o] 

No 

if no, please check all applicable reasons below and explain in the 

space provided. 

[| The Assessment Change Notice was not properly sent to Petitioner prior to the March Board of Review. 

[I] Petitioner is appealing within 30 days of issuance of notice of action taken by July or December Board of Review. 

[| Petitioner is appealing a Clerical Error or Mutual Mistake of Fact. 

Ol Petitioner is appealing within 30 days of issuance of a State Tax Commission Order. 

J Petitioner is appealing within 35 days of receipt of Notice of Taxable Value Uncapping. 

| 

6. Did Petitioner request a Poverty Exemption at the Board of Review? 

O 

Yes 

® 

No 

7. Check the reason for this appeal and explain in the space provided. 

The property's true cash value and taxable value are incorrect. (SEE Line by Line Instructions.) 

the property's taxable value only is incorrect. 

Che uncapping of the property's taxable value is improper. 

O Petitioner was denied a property tax exemption. 

[| Petitioner was denied a poverty exemption. 

8. Provide the Board of Review's determination of the state equalized or assessed value and taxable value for sach parcel, for each tax year being 

appealed. 

Parcel Number 

Tax Year 

State Equalized Value or 

Taxable Value on Roll 

Assessed Value on Roll 

41-23-07-202-001 

2024 

$3,336,200.00 

$3,253,700.00

Page 2

9. Provide Petitioner's contention or belief of the true cash ( fair market) value and taxable value for each parcel, for each tax year being appealed 

Parcel Number 

Tax Year 

True Cash (Fair Market) Value 

Taxable Value Contention 

Contention 

41-23-07-202-001 

2024 

$6,263,153.00 

$3,131,576.00 

10. 

Explain the basis of your appeal. 

Marshall and Swift Cost Approach 

11. Does the property have a principal residence exemption of at least 50% for the tax year(s) at issue? 

QO 

Yes: Petitioner is not required to pay a fee for the filing of this appeal. 

® No: Petitioner is required to pay a fee for the filing of the appeal. (See Fee Schedule.) 

Failure to remit a required fee with this Form may result in dismissal. 

Amount Paid: 

12. 

If not using an agent or attorney, Petitioner is required to sign: 

\ adn Wafer 

If using an agent or attorney, only agent or attorney is required to sign’ 

Nick Kesling 

A 

\ 

PLEASE RETURN THE ORIGINAL AND ONE COPY OF THIS COMPLETED FORM WITH TWO COPIES OF ANY ATTACHMENTS to: Michigan Tax Tribunal, PO Box 

30232, Lansing, MI 48909. 

Keep a copy of the Form and any original attachments for your records. 

The Department of Labor & Economic Growth will not discriminate against any individual or group because of race, sex, religion, age, national origin, color, 

marital status, disability or political beliefs. 

If you need assistance with reading, writing, hearing, etc., under the Americans with Disabilities Act, you may make 

your needs known to this agency. 

For further information, please contact the Tribunal at: 

PH: (517) 373-3003 

Web Site: www.Michigan.gov/taxtribunal 

E-mail: taxtrib@Michigan.gov 

T7262 Revised 01/05 

1973 PA 186, As Amended

Page 3

6/26/2024 

Summary Report 

Page: 

Estimate Number 

24 

Estimate ID 

41-23-07-202-001 

Property Owner 

GFT Southbelt LLC 

Property Address 

6850 Southbelt Dr SE 

Property City 

Caledonia 

State/Province 

MI 

ZIP/Postal Code 

49316 

Section 1 

Occupancy 

Class 

Height 

Rank 

100% Industrials, Light Mfig. 

Metal frame and walls 

24.00 

2.0 

Total Area 

1 

100,751 

Number of Stories (Section) 

: 

1.00 

Shape 

+ 2.00 

Effective Age (years) 

© 

15.00 

Components 

Units/% 

Other 

Land and Site: 

Land 

791,400 

Site Improvements 

197,616 

Cost as of 

04/2024 

Units/% 

Cost 

Total 

Basic Structure 

Base Cost 

100,751 

56.96 

5,738,771 

Exterior Walls 

100,751 

9.08 

914,819 

Heating & Cooling 

100,751 

5.39 

543,048 

Basic Structure Cost 

100,751 

71.43 

7,196,644 

Extras 

Site Improvements - Depreciated 

197,616 

Replacement Cost New 

100,751 

73.39 

7,394,260 

Less Depreciation 

Physical & Functional 

26.0% 

1,922,507 

Depreciated Cost 

100,751 

54.31 

5,471,753 

Miscellaneous 

Land 

791,400 

Total Cost 

100,751 

62.16 

6,263,153

Page 4

6/26/2024 

Input Data Listing 

Page: 

Estimate Number © 

24 

Estimate Number 

Property Owner 

Property Address 

Property City 

State/Province 

ZIP/Postal Code 

Estimate ID 

Surveyed By 

Survey Date 

Apply depreciation % to Replacement Cost New 

Section 1 

Occupancy 

494 Industrials, Light Mftg. 

Total Area 

‘Number of Stories (Section) 

Shape 

Effective Age (years) 

Typical Life (years) 

Base Date 

Depreciation Type 

Components 

Land and Site: 

61 Land 

62 Site Improvements 

124 

: GFT Southbelt LLC 

: 6850 Southbelt Dr SE 

: Caledonia 

: MI 

: 49316 

+ 41-23-07-202-001 

: Tanner Cox 

: 06/19/2024 

: Yes 

% 

Class 

100 

N 

24 

2 

: 100751 

il 

© 2 

: 15 

: Marshall & Swift Tables 

: 01/2024 

: Marshall & Swift Tables 

Unity/% 

Rank 

Depr % 

Other 

791400 

197616

Page 5

6/26/2024 

Detailed Report 

Page: 

Estimate Number: 24 

Estimate ID:

Page 6

Meo ce prs V

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.