Gr Se, Inc Petitioner Vs. City Of Grand Rapids Respondent
- Petitioner
- Gr Se, Inc
- Respondent
- City Of Grand Rapids
Case overview
- Docket number
- 26-001122-TT
- Status
- Default Petitioner
- CaseType
- ET Property
- Division
- ET
- County
- Kent
- Judge
- No judge assigned
Docket history
| Line # | Subject | Filer | Line Ref | Enter Date/Post Mark | Fee | Related Item |
|---|---|---|---|---|---|---|
| 7 | Answer was received | RESP | Not recorded | 10/06/2026 | Not recorded | Download |
| Not recorded | Not recorded | Not recorded | Not recorded | Not recorded | Not recorded | Download |
| 6 | Proof of service of petition was received. | Not recorded | Not recorded | 09/11/2026 | Not recorded | Download |
| Not recorded | Not recorded | Not recorded | Not recorded | Not recorded | Not recorded | Download |
| 5 | Order Holding Party in Default | Not recorded | Not recorded | 09/11/2026 | Not recorded | Download |
| 4 | Proof of service of petition was received. | PET | Not recorded | 09/07/2026 | Not recorded | Download |
| Not recorded | Not recorded | Not recorded | Not recorded | Not recorded | Not recorded | Download |
| 3 | Petition has been verified | PET | 1 | 07/22/2026 | Not recorded | Download |
| Not recorded | Not recorded | Not recorded | Not recorded | Not recorded | Not recorded | Download |
| 2 | Notice of Docket Number ET | Not recorded | Not recorded | 07/22/2026 | Not recorded | Download |
| 1 | A petition was received. | PET | Not recorded | 05/19/2026 | $600.00 | Download |
| Not recorded | Not recorded | Not recorded | Not recorded | Not recorded | Not recorded | Download |
Documents
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1 STATE OF MICHIGAN DEPARTMENT OF LICENSING & REGULATORY AFFAIRS MICHIGAN OFFICE OF ADMINISTRATIVE HEARINGS AND RULES MICHIGAN TAX TRIBUNAL GR SE, INC, Docket No. 26-001122 Petitioner, v. Parcel No. 41-18-11-476-039 CITY OF GRAND RAPIDS, Respondent. / Peter Ellenson (P47383) Law Office of Peter Ellenson, P.C. Attorney for Petitioner 30500 Northwestern Highway, Suite 500 Farmington Hills, MI 48334 (248) 406-4443 peter@ellensonlaw.com Kendall R. O’Connor (P84036) Lee S. Schofield (P62748) City of Grand Rapids Law Department Attorneys for Respondent 300 Monroe Ave. NW, Suite 620 Grand Rapids, MI 49503 (616) 456-3103 koconnor@grand-rapids.mi.us lschofield@grand-rapids.mi.us / RESPONDENT’S APPEARANCE AND ANSWER TO PETITION WITH PROOF OF SERVICE NOW COMES Kendall R. O’Connor and Lee S. Schofield for the City of Grand Rapids, who hereby enter their Appearance of Counsel on behalf of Respondent City of Grand Rapids, and answers Petitioner’s Petition as follows: 1. Petitioner is a party in interest with respect to the property taxes for the following parcel number: 41 18 11 476 039, located at 3900 SE Stahl, Grand Rapids, MI 49546. ANSWER: Respondent lacks knowledge or information sufficient to form a belief as the truth of the allegations in paragraph 1 of Petitioner’s Petition and leaves Petitioner to its proofs.
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2 2. Petitioner’s principal office address is 1010 Beacon Blvd., Grand Haven, MI 49417. ANSWER: Respondent lacks knowledge or information sufficient to form a belief as the truth of the allegations in paragraph 2 of Petitioner’s Petition and leaves Petitioner to its proofs. 3. Respondent City of Grand Rapids assesses and collects the ad valorem property taxes associated with the subject parcels. ANSWER: Respondent admits the allegations in paragraph 3 of Petitioner’s Petition only with respect to the parcel identified in paragraph 1 of Petitioner’s Petition. Respondent lacks knowledge or information sufficient to form a belief as the truth of any remaining allegations in paragraph 3 of Petitioner’s Petition and leaves Petitioner to its proofs. 4. The subject property is classified as commercial improved (201). ANSWER: Respondent admits the allegations in paragraph 4 of Petitioner’s Petition only with respect to the parcel identified in paragraph 1 of Petitioner’s Petition. Respondent lacks knowledge or information sufficient to form a belief as the truth of any remaining allegations in paragraph 4 of Petitioner’s Petition and leaves Petitioner to its proofs. 5. The subject property is located in Kent County. ANSWER: Respondent admits the allegations in paragraph 5 of Petitioner’s Petition only with respect to the parcel identified in paragraph 1 of Petitioner’s Petition. Respondent lacks knowledge or information sufficient to form a belief as the truth of any remaining allegations in paragraph 5 of Petitioner’s Petition and leaves Petitioner to its proofs. 6. This appeal involves the property’s true cash and taxable values. ANSWER: Respondent lacks knowledge or information sufficient to form a belief as the truth of the allegations in paragraph 6 of Petitioner’s Petition and leaves Petitioner to its proofs. 7. The tax year at issue is 2026. ANSWER: Respondent admits the allegations in paragraph 7 of Petitioner’s Petition.
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3 8. No Board of Review petitions was filed or required. ANSWER: Paragraph 8 of Petitioner’s Petition contains legal conclusions to which no response is required. To the extent a response is required, Respondent lacks knowledge or information sufficient to form a belief as the truth of the allegations in paragraph 8 of Petitioner’s Petition and leaves Petitioner to its proofs. 9. The 2026 values for the subject property as established by the Respondent at its March 2026 Board of Review are: True Cash Value Assessed Value Taxable Value 4,425,000 2,212,500 2,212,500 ANSWER: Respondent admits the allegations and corresponding values alleged in paragraph 9 of Petitioner’s Petition with respect to the property identified in paragraph 1 of Petitioner’s Petition. Respondent lacks knowledge or information sufficient to form a belief as the truth of any remaining allegations in paragraph 9 of Petitioner’s Petition and leaves Petitioner to its proofs. 10. Petitioner contends that the values for the subject property are: True Cash Value Assessed Value Taxable Value 3,000,000 1,500,000 1,500,000 ANSWER: Respondent denies the allegations and corresponding values alleged in paragraph 10 of Petitioner’s Petition as untrue with respect to the property identified in paragraph 1 of Petitioner’s Petition. Respondent lacks knowledge or information sufficient to form a belief as the truth of any remaining allegations in paragraph 10 of Petitioner’s Petition and leaves Petitioner to its
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STATE OF MICHIGAN GRETCHEN WHITMER GOVERNOR DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS LANSING MARLON I. BROWN, DPA DIRECTOR Entire Tribunal Case Information Sheet - Respondent MTT DOCKET NO. 26-001122 Section 1: Respondent’s Contact Information Filer Type: Local Unit of Government Local Unit of Government City Of Grand Rapids (KENT) First Name M.I. Last Name Home Address (No., Street, P.O. Box or Rural Route) City or Town State ZIP Code Telephone 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 Lee M.I. S. Last Name Schofield Firm Name (if any) City of Grand Rapids Address (No., Street, P.O. Box or Rural Route) 300 Monroe Avenue NW Suite 620 City or Town Grand Rapids State Michigan ZIP Code 49503 Telephone Number 616-456-3103 E-mail Address (do not enter unless you want MTT to send all correspondence via e-mail) lschofield@grand-rapids.mi.us Electronic Signature *Typing your name below will serve as your signature Respondent or Authorized Attorney/Representative’s Signature: Lee S. Schofield /s/
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______________________________________________________________________ ______________________________________________________________________ ______________________________________________________________________ ______________________________________________________________________ ______________________________________________________________________ ______________________________________________________________________ ______________________________________________________________________ ______________________________________________________________________ ______________________________________________________________________ ______________________________________________________________________ _______________________________ _______________________________ STATE OF MICHIGAN GRETCHEN WHITMER DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS MARLON I. BROWN, DPA GOVERNOR LANSING DIRECTOR _____________________________, Petitioner(s) MICHIGAN TAX TRIBUNAL 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] 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 GR SE, Inc 26-001122 City of Grand Rapids Peter Ellenson 9/8/26 Grand Rapids Assessor, 300 Monroe Avenue NW, Grand Rapids, Michigan 49503 Grand Rapids Clerk, 300 Monroe Avenue NW, Grand Rapids, Michigan 49503 Kent County Equalization Director, 300 Monroe Avenue NW, County Administration Building, Grand Rapids, MI 49503 Kent County Clerk, 300 Monroe Ave NW #1, Grand Rapids, MI 49503 Secretary of the Board, Grand Rapids Schools, 1331 Martin Luther King Jr St SE,Grand Rapids, MI 49506 /s/ Peter Ellenson Peter Ellenson
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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: 26-001122 Is this case currently pending in the Small Claims Division? No Party Filing Document Petitioner Files Document Type: Proof of Service: Petition Attachment File Name: GR SE Inc - 3900 SE Stahl - Grand Rapids - POS 2026 ET Petition Fee Information Filing Fee: $ 0.00 Payment Information Payment: $ 0.00
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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 GR SE, Inc, Petitioner, MICHIGAN TAX TRIBUNAL ENTIRE TRIBUNAL v MTT Docket No. 26-001122 City Of Grand Rapids, Respondent. ORDER OF DEFAULT The Tribunal has reviewed the file in the above-captioned case and finds that: Petitioner failed to file proof evidencing service of the petition. See TTR 227. The Tribunal finds that placing Petitioner in default, rather than dismissal of this case, may effectuate the efficient administration of this appeal. As such, Petitioner must submit the proof of service within 14 days of the entry of this order. Tribunal rules and information on Entire Tribunal petitions can be found on our website at www.michigan.gov/taxtrib. 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: September 11, 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).
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MTT Docket No. 26-001122 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
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STATE OF MICHIGAN DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS MICHIGAN TAX TRIBUNAL GR SE, INC, Petitioner, v MTT Dkt. No. CITY OF GRAND RAPIDS, Parcel No. 41 18 11 476 039 Respondent. ______________________________________/ PETER ELLENSON (P 47383) LAW OFFICE OF PETER ELLENSON, P.C. Attorney for Petitioner 30500 Northwestern Highway, Suite 500 Farmington Hills, MI 48334 248 406 4443 peter@ellensonlaw.com ______________________________________/ ENTIRE TRIBUNAL TAX PETITION – TY 2026 NOW COMES Petitioner, GR SE, INC, through its attorney, PETER ELLENSON, and states as follows in support of this Petition: 1. Petitioner is a party in interest with respect to the property taxes for the following parcel number: 41 18 11 476 039, located at 3900 SE Stahl, Grand Rapids, MI 49546. 2. Petitioner’s principal office address is 1010 S Beacon Blvd., Grand Haven, MI 49417. 3. Respondent City of Grand Rapids assesses and collects the ad valorem property taxes associated with the subject parcels. 4. The subject property is classified as commercial improved (201). 5. The subject property is located in Kent County. 6. This appeal involves the property’s true cash and taxable values. 7. The tax year at issue is 2026.
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8. No Board of Review petitions was filed or required. 9. The 2026 values for the subject property as established by the Respondent at its March 2026 Board of Review are: True Cash Value Assessed Value Taxable Value 4,425,000 2,212,500 2,212,500 10. Petitioner contends that the values for the subject property are: True Cash Value Assessed Value Taxable Value 3,000,000 1,500,000 1,500,000 11. The values in dispute for the subject property are: True Cash Value Assessed Value Taxable Value 1,425,000 712,500 712,500 12. Petitioner requests that this Honorable Tribunal order the assessing entity to correct its tax rolls to reflect taxable, assessed and state equalized values as indicated above (or on the attached supplement) to issue refunds as appropriate, and to pay interest and costs. 13. The basis for the requested relief is that the assessed and taxable values exceed 50% of the true cash value of the subject property. Respectfully submitted, /s/ Peter Ellenson _______________________________ Date: May 19, 2026 PETER ELLENSON (P 47383) Attorney for Petitioner 248 406 4443 peter@ellensonlaw.com
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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: 26-001122 Is this case currently pending in the Small Claims Division? No Party Filing Document Petitioner Files Document Type: Proof of Service: Petition Attachment File Name: GR SE Inc - 3900 SE Stahl - Grand Rapids - ET Petition 2026 Fee Information Filing Fee: $ 0.00 Payment Information Payment: $ 0.00
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STATE OF MICHIGAN DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS MICHIGAN TAX TRIBUNAL GR SE, INC, Petitioner, v MTT Dkt. No. CITY OF GRAND RAPIDS, Parcel No. 41 18 11 476 039 Respondent. ______________________________________/ PETER ELLENSON (P 47383) LAW OFFICE OF PETER ELLENSON, P.C. Attorney for Petitioner 30500 Northwestern Highway, Suite 500 Farmington Hills, MI 48334 248 406 4443 peter@ellensonlaw.com ______________________________________/ ENTIRE TRIBUNAL TAX PETITION – TY 2026 NOW COMES Petitioner, GR SE, INC, through its attorney, PETER ELLENSON, and states as follows in support of this Petition: 1. Petitioner is a party in interest with respect to the property taxes for the following parcel number: 41 18 11 476 039, located at 3900 SE Stahl, Grand Rapids, MI 49546. 2. Petitioner’s principal office address is 1010 S Beacon Blvd., Grand Haven, MI 49417. 3. Respondent City of Grand Rapids assesses and collects the ad valorem property taxes associated with the subject parcels. 4. The subject property is classified as commercial improved (201). 5. The subject property is located in Kent County. 6. This appeal involves the property’s true cash and taxable values. 7. The tax year at issue is 2026.
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8. No Board of Review petitions was filed or required. 9. The 2026 values for the subject property as established by the Respondent at its March 2026 Board of Review are: True Cash Value Assessed Value Taxable Value 4,425,000 2,212,500 2,212,500 10. Petitioner contends that the values for the subject property are: True Cash Value Assessed Value Taxable Value 3,000,000 1,500,000 1,500,000 11. The values in dispute for the subject property are: True Cash Value Assessed Value Taxable Value 1,425,000 712,500 712,500 12. Petitioner requests that this Honorable Tribunal order the assessing entity to correct its tax rolls to reflect taxable, assessed and state equalized values as indicated above (or on the attached supplement) to issue refunds as appropriate, and to pay interest and costs. 13. The basis for the requested relief is that the assessed and taxable values exceed 50% of the true cash value of the subject property. Respectfully submitted, /s/ Peter Ellenson _______________________________ Date: May 19, 2026 PETER ELLENSON (P 47383) Attorney for Petitioner 248 406 4443 peter@ellensonlaw.com
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STATE OF MICHIGAN GRETCHEN WHITMER GOVERNOR DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS LANSING MARLON I. BROWN, DPA DIRECTOR Entire Tribunal Case Information Sheet - Petitioner MTT DOCKET NO. Section 1: Petitioner’s Contact Information Filer type: Organization Local Unit of Government First Name M.I. Last Name/Company Name GR SE, Inc Home Address (No., Street, P.O. Box or Rural Route) 1010 S Beacon Blvd City or Town Grand Haven State Michigan ZIP Code 49417 Telephone Number 2484064443 E-mail Address (do not enter unless you want MTT to send all correspondence via e-mail) peter@ellensonlaw.com Section 2: Attorney/Authorized Representative’s Contact Information First Name Peter M.I. Last Name Ellenson Firm Name (if any) Peter Ellenson PC Address (No., Street, P.O. Box or Rural Route) 30500 Northwestern Highway Suite 500 City or Town Farmington Hills State Michigan ZIP Code 48334 Telephone Number 2484064443 E-mail Address (do not enter unless you want MTT to send all correspondence via e-mail) peter@ellensonlaw.com Section 3: Issue Please designate one: Valuation Section 4: Subject Property Information How many parcels are you appealing? 1 Property Address (No., Street, City, ST, ZIP) [If multiple, list first property’s address] 3900 SE Stahl Grand Rapids
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STATE OF MICHIGAN GRETCHEN WHITMER GOVERNOR DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS LANSING MARLON I. BROWN, DPA DIRECTOR Michigan 49546 Taxing Authority (City or Township) City Of Grand Rapids (KENT) County Kent If you are appealing more than one parcel, are they contiguous or adjoining? (*If no, you must file separate appeals for each non-contiguous or non-adjoining parcel.) N/A Section 5: Check which of the following you are appealing (check all that apply) True Cash and Taxable Values If “Other”, please explain: Section 6: Valuation Information for Each Parcel under Appeal Parcel Number: 41 18 11 476 039 Classification of Property: Real (check one) Commercial (check one) Current Assessed Value (also known as State Equalized Value) as established by the Board of Review: 2212500 Current Taxable Value as established by the Board of Review: 2212500 What do you believe is the fair market value (also known as True Cash Value)? 3000000 Multiply the True Cash Value by 50% and enter here. This is your contention of Assessed Value (also known as State Equalized Value). 1500000 If you belive the Taxable Value differs from your contention of Assessed Value, enter your contention of Taxable Value. 1500000 Fee Information The filing fee is based on the greater of State Equalized Value or Taxable Value in contention. If you are appealing more than one parcel, the parcel with the highest State Equalized Value or Taxable Value in contention will be used to determine your filing fee, plus $25.00 will be added for each additional parcel being appealed. If the State Equalized Value or Taxable Value in contention is: Your filing fee is: $100,000.00 and under $250.00 $100,000.01 to $500,000.00 $400.00 $Over $500,000.00 $600.00 * Plus $25.00 for each additional parcel, not to exceed a total filing fee of $2,000.00.
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STATE OF MICHIGAN GRETCHEN WHITMER GOVERNOR DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS LANSING MARLON I. BROWN, DPA DIRECTOR A fee of $250.00 is required for the filing of a Special Assessment Appeal. A fee of $250.00 is required for the filing of an Equalization Tax Appeal. A fee of $250.00 is required for the filing of a Non-Property Tax Appeal. A fee of $150.00 is required for the filing of a Classification Tax Appeal Electronic Signature *Typing your name below will serve as your signature Petitioner or Attorney/Authorized Representative’s Signature: /s/ Peter Ellenson Payment Information Amount: 600 Success: True Message: "" Waiver Code: Transaction Number: 26051986145499 Supporting Waiver Documents:
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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 GR SE, Inc, Petitioner, MICHIGAN TAX TRIBUNAL v MTT Docket No.: 26-001122 City Of Grand Rapids, Respondent. NOTICE OF DOCKET NUMBER TAKE NOTICE that an Entire Tribunal petition has been filed and the above-noted docket number has been assigned to that petition. This docket number shall be noted on the petition and the petition shall be served within 45 days of the issuance of this notice, as required by TTR 227 and MCL 205.735a, even if the petition was served when filed. A proof of service shall also be filed with the Tribunal within 45 days of the issuance of this notice evidencing the service of the petition. If you submitted a proof of service with the petition, you must still serve the petition and file a second proof of service including the docket number, pursuant to this notice. Failure to serve the petition and file a proof of service within 45 days of the issuance of the notice may result in the dismissal of this case. Under TTR 235(1), “[t]he respondent shall file an answer or responsive motion within 28 days after the date of service of the petition with noted docket number.” Failure to do so will result in Respondent being placed in default. The docket number also needs to be noted on all other documents submitted in this case. Further, the assignment of the docket number does not mean that the Tribunal has authority over the petition or that the petition complies with statutory requirements or the Tribunal’s rules. By: Tribunal Clerk Entered: July 22, 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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STATE OF MICHIGAN DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS MICHIGAN TAX TRIBUNAL GR SE, INC, Petitioner, v MTT Dkt. No. CITY OF GRAND RAPIDS, Parcel No. 41 18 11 476 039 Respondent. ______________________________________/ PETER ELLENSON (P 47383) LAW OFFICE OF PETER ELLENSON, P.C. Attorney for Petitioner 30500 Northwestern Highway, Suite 500 Farmington Hills, MI 48334 248 406 4443 peter@ellensonlaw.com ______________________________________/ ENTIRE TRIBUNAL TAX PETITION – TY 2026 NOW COMES Petitioner, GR SE, INC, through its attorney, PETER ELLENSON, and states as follows in support of this Petition: 1. Petitioner is a party in interest with respect to the property taxes for the following parcel number: 41 18 11 476 039, located at 3900 SE Stahl, Grand Rapids, MI 49546. 2. Petitioner’s principal office address is 1010 S Beacon Blvd., Grand Haven, MI 49417. 3. Respondent City of Grand Rapids assesses and collects the ad valorem property taxes associated with the subject parcels. 4. The subject property is classified as commercial improved (201). 5. The subject property is located in Kent County. 6. This appeal involves the property’s true cash and taxable values. 7. The tax year at issue is 2026.
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8. No Board of Review petitions was filed or required. 9. The 2026 values for the subject property as established by the Respondent at its March 2026 Board of Review are: True Cash Value Assessed Value Taxable Value 4,425,000 2,212,500 2,212,500 10. Petitioner contends that the values for the subject property are: True Cash Value Assessed Value Taxable Value 3,000,000 1,500,000 1,500,000 11. The values in dispute for the subject property are: True Cash Value Assessed Value Taxable Value 1,425,000 712,500 712,500 12. Petitioner requests that this Honorable Tribunal order the assessing entity to correct its tax rolls to reflect taxable, assessed and state equalized values as indicated above (or on the attached supplement) to issue refunds as appropriate, and to pay interest and costs. 13. The basis for the requested relief is that the assessed and taxable values exceed 50% of the true cash value of the subject property. Respectfully submitted, /s/ Peter Ellenson _______________________________ Date: May 19, 2026 PETER ELLENSON (P 47383) Attorney for Petitioner 248 406 4443 peter@ellensonlaw.com
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STATE OF MICHIGAN GRETCHEN WHITMER GOVERNOR DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS LANSING MARLON I. BROWN, DPA DIRECTOR Entire Tribunal Case Information Sheet - Petitioner MTT DOCKET NO. Section 1: Petitioner’s Contact Information Filer type: Organization Local Unit of Government First Name M.I. Last Name/Company Name GR SE, Inc Home Address (No., Street, P.O. Box or Rural Route) 1010 S Beacon Blvd City or Town Grand Haven State Michigan ZIP Code 49417 Telephone Number 2484064443 E-mail Address (do not enter unless you want MTT to send all correspondence via e-mail) peter@ellensonlaw.com Section 2: Attorney/Authorized Representative’s Contact Information First Name Peter M.I. Last Name Ellenson Firm Name (if any) Peter Ellenson PC Address (No., Street, P.O. Box or Rural Route) 30500 Northwestern Highway Suite 500 City or Town Farmington Hills State Michigan ZIP Code 48334 Telephone Number 2484064443 E-mail Address (do not enter unless you want MTT to send all correspondence via e-mail) peter@ellensonlaw.com Section 3: Issue Please designate one: Valuation Section 4: Subject Property Information How many parcels are you appealing? 1 Property Address (No., Street, City, ST, ZIP) [If multiple, list first property’s address] 3900 SE Stahl Grand Rapids
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STATE OF MICHIGAN GRETCHEN WHITMER GOVERNOR DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS LANSING MARLON I. BROWN, DPA DIRECTOR Michigan 49546 Taxing Authority (City or Township) City Of Grand Rapids (KENT) County Kent If you are appealing more than one parcel, are they contiguous or adjoining? (*If no, you must file separate appeals for each non-contiguous or non-adjoining parcel.) N/A Section 5: Check which of the following you are appealing (check all that apply) True Cash and Taxable Values If “Other”, please explain: Section 6: Valuation Information for Each Parcel under Appeal Parcel Number: 41 18 11 476 039 Classification of Property: Real (check one) Commercial (check one) Current Assessed Value (also known as State Equalized Value) as established by the Board of Review: 2212500 Current Taxable Value as established by the Board of Review: 2212500 What do you believe is the fair market value (also known as True Cash Value)? 3000000 Multiply the True Cash Value by 50% and enter here. This is your contention of Assessed Value (also known as State Equalized Value). 1500000 If you belive the Taxable Value differs from your contention of Assessed Value, enter your contention of Taxable Value. 1500000 Fee Information The filing fee is based on the greater of State Equalized Value or Taxable Value in contention. If you are appealing more than one parcel, the parcel with the highest State Equalized Value or Taxable Value in contention will be used to determine your filing fee, plus $25.00 will be added for each additional parcel being appealed. If the State Equalized Value or Taxable Value in contention is: Your filing fee is: $100,000.00 and under $250.00 $100,000.01 to $500,000.00 $400.00 $Over $500,000.00 $600.00 * Plus $25.00 for each additional parcel, not to exceed a total filing fee of $2,000.00.
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STATE OF MICHIGAN GRETCHEN WHITMER GOVERNOR DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS LANSING MARLON I. BROWN, DPA DIRECTOR A fee of $250.00 is required for the filing of a Special Assessment Appeal. A fee of $250.00 is required for the filing of an Equalization Tax Appeal. A fee of $250.00 is required for the filing of a Non-Property Tax Appeal. A fee of $150.00 is required for the filing of a Classification Tax Appeal Electronic Signature *Typing your name below will serve as your signature Petitioner or Attorney/Authorized Representative’s Signature: /s/ Peter Ellenson Payment Information Amount: 600 Success: True Message: "" Waiver Code: Transaction Number: 26051986145499 Supporting Waiver Documents:
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