Gr West Hospitality LLC, Petitioner Vs. City Of Holland, 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 

GR West Hospitality LLC, 

MICHIGAN TAX TRIBUNAL 

 

Petitioner, 

 

v 

 

MTT Docket No. 25-001754 

 

City of Holland, 

 

Presiding Judge 

Respondent. 

 

Jason C. Grinnell 

 

 

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, 2013, through June 30, 2016, at the rate of 4.25%, 

 

1 See MCL 211.27a. 

2 See MCL 205.755.

Page 2

MTT Docket No. 25-001754 

Page 2 of 2 

 

(ii) after June 30, 2016, through December 31, 2016, at the rate of 4.40%, (iii) after 

December 31, 2016, through June 30, 2017, at the rate of 4.50%, (iv) after June 30, 

2017, through December 31, 2017, at the rate of 4.70%, (v) after December 31, 2017, 

through June 30, 2018, at the rate of 5.15%, (vi) after June 30, 2018, through December 

31, 2018, at the rate of 5.41%, (vii) after December 31, 2018, through June 30, 2019, at 

the rate of 5.9%, (viii) after June 30, 2019, through December 31, 2019, at the rate of 

6.39%, (ix) after December 31, 2019, through June 30, 2020, at the rate of 6.40%, (x) 

after June 30 2020, through December 31, 2020, at the rate of 5.63%, (xi) after 

December 31, 2020, through June 30, 2022, at the rate of 4.25%, (xii) after June 30, 

2022, through December 31, 2022, at the rate of 4.27%, (xiii) after December 31, 2022, 

through June 30, 2023, at the rate of 5.65%, (xiv) after June 30, 2023, through 

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

30, 2024, at the rate of 9.30%, (xvi) after June 30, 2024, through December 31, 2024, at 

the rate of 9.50%, (xvii) after December 31, 2024, through June 30, 2025, at the rate of 

9.47%, (xviii) after June 30, 2025, through December 31, 2025, at the rate of 8.66%, 

and (xix) 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.

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Page 1

___________________________________________________________________

___________________________________________________________________

___________________________________________________________________

___________________________________________________________________

___________________________________________________________________

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) 

STIPULATION FOR ENTRY OF CONSENT JUDGMENT 

(VALUATION) 

1. The subject property is in _________________________________ County.

2. Parcel Number: ____________________________________________.

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

Form addressing all other parcels at issue.)

3. The values for the property identified above as established by Respondent’s Board

of Review are:

Tax year 

Assessed Value (AV)

Taxable Value (TV) 

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

settlement purposes are:

Tax year 

True Cash Value 

AV 

TV 

5. 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.)

6. 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

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

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 

The case resulted in a negotiated assessed value, which affected taxable value, 

causing taxable value to not follow the formula. Taxable value reduced due to 

settlement of pending appeal. 

GR West Hospitality LLC

 25-001754

City of Holland

Ottawa

70-16-33-400-074

2025

4,272,900

4,123,175

2025

7,100,000

3,550,000

3,550,000

None.

Page 2

___________________________________________________________________ 

___________________________________________________________________ 

___________________________________________________________________ 

__________________________________________________________________ 

__________________________________________________________________ 

MTT Docket No. ___________ 

Page 2 of 2 

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) ____________________.

Signature of Petitioner’s Authorized Representative or, if none, Petitioner: 

Printed Name:_______________________________________________________ 

Date: ______________________________________________________________ 

Signature of Respondent’s authorized representative: 

Printed Name:_______________________________________________________ 

Date: ______________________________________________________________ 

25-001754

Paul M. Jones, Jr. (P82235)

3/9/2026

Vincent L. Duckworth (P64222)

March 13, 2026

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Page 1

STATE OF MICHIGAN 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MICHIGAN ADMINISTRATIVE HEARING SYSTEMS 

MICHIGAN TAX TRIBUNAL 

 

GR WEST HOSPITALITY LLC, 

 

) MOAHR Docket No.: 25-001754 

 

 

 

 

 

 

) 

 

 

Petitioner, 

 

 

) Parcel No.: 70-16-33-400-074 

 

 

) 

 

v. 

 

 

 

 

 

) 

 

 

) 

 

 

 

 

CITY OF HOLLAND, 

 

 

) 

 

 

) 

 

 

Respondent. 

 

) 

 

 

 

 

 

 

 

 

 

______________________________________________________________________________ 

 

Paul M. Jones, Jr. (P82235) 

Jones Pyatt Law, LLC 

435 East Main Street, Suite 220 

Greenwood, IN 46143 

(317) 991-1864 

paul@jonespyattlaw.com 

Attorney for the Petitioner 

Vincent L. Duckworth (P64222) 

Rachel L. Hillegonds (P67684) 

Cunningham Dalman, P.C. 

321 Settlers Road 

Holland, MI 49423 

(616) 392-1821 

vince@cunninghamdalman.com 

rachel@cunninghamdalman.com 

Attorneys for Respondent 

____________________________________________________________________________ 

PROOF OF SERVICE 

 

The undersigned herby certifies that a copy of the Stipulation for Entry of Consent 

Judgment (Valuation) for the above-captioned appeal has been served upon the following via 

electronic mail, this 17th day of March 2026: 

 

Vincent L. Duckworth (P64222) 

Rachel L. Hillegonds (P67684) 

Cunningham Dalman, P.C. 

321 Settlers Road 

Holland, MI 49423 

(616) 392-1821 

vince@cunninghamdalman.com 

rachel@cunninghamdalman.com

Page 2

The undersigned herby certifies that a copy of the Stipulation for Entry of Consent 

Judgment (Valuation) for the above-captioned appeal has been served upon the following by 

U.S. first-class mail, this 17th day of March 2026: 

 

Ottawa County 

Equalization Department 

Attn: Equalization Director 

 12220 Fillmore St, Rm 110 

 West Olive, MI 49460 

 Ottawa County 

Attn: County Clerk 

 12220 Fillmore St, Rm 130 

 West Olive, MI 49460 

Holland Public Schools 

Attn: BOE Secretary 

 320 West 24th St 

 Holland, MI 49423 

Michigan Department of Treasury 

State Treasurer 

430 W Allegan St 

Lansing, MI 48933-1592 

City of Holland 

Assessing Office 

Attn: City Assessor 

270 S River Ave, 1st Floor 

Holland, MI 49423 

 

 

 

City of Holland 

Attn: City Clerk 

270 S River Ave, 2nd Floor 

Holland, MI 49423 

 

 

 

 

 

 

Dated: March 17, 2026 

 

 

 

 

/s/Mandy Jonte 

 

 

 

 

 

 

 

 

Mandy Jonte 

 

 

 

 

 

 

 

 

Paralegal 

 

 

 

 

 

 

 

 

Jones Pyatt Law, LLC 

 

 

 

 

 

 

 

 

435 E Main St, Suite 220 

 

 

 

 

 

 

 

 

Greenwood, IN 46143 

 

 

 

 

 

 

 

 

mandy@jonespyattlaw.com

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Page 1

___________________________________________________________________

___________________________________________________________________

___________________________________________________________________

___________________________________________________________________

___________________________________________________________________

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) 

STIPULATION FOR ENTRY OF CONSENT JUDGMENT 

(VALUATION) 

1. The subject property is in _________________________________ County.

2. Parcel Number: ____________________________________________.

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

Form addressing all other parcels at issue.)

3. The values for the property identified above as established by Respondent’s Board

of Review are:

Tax year 

Assessed Value (AV)

Taxable Value (TV) 

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

settlement purposes are:

Tax year 

True Cash Value 

AV 

TV 

5. 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.)

6. 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

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

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 

The case resulted in a negotiated assessed value, which affected taxable value, 

causing taxable value to not follow the formula. Taxable value reduced due to 

settlement of pending appeal. 

GR West Hospitality LLC

 25-001754

City of Holland

Ottawa

70-16-33-400-074

2025

4,272,900

4,123,175

2025

7,100,000

3,550,000

3,550,000

None.

Page 2

___________________________________________________________________ 

___________________________________________________________________ 

___________________________________________________________________ 

__________________________________________________________________ 

__________________________________________________________________ 

MTT Docket No. ___________ 

Page 2 of 2 

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) ____________________.

Signature of Petitioner’s Authorized Representative or, if none, Petitioner: 

Printed Name:_______________________________________________________ 

Date: ______________________________________________________________ 

Signature of Respondent’s authorized representative: 

Printed Name:_______________________________________________________ 

Date: ______________________________________________________________ 

25-001754

Paul M. Jones, Jr. (P82235)

3/9/2026

Vincent L. Duckworth (P64222)

March 13, 2026

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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 16 - 30, 2026 PREHEARING GENERAL CALL AND 

ORDER OF PROCEDURE

GR West Hospitality LLC,

Petitioner,

v

 

 

City Of Holland,

Respondent.

 MTT Docket No. 25-001754

Please be advised that 25-001754 has been placed on a two-week Prehearing General 

Call commencing November 16, 2026. Unless ordered otherwise, parties will be 

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

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

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

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

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

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

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

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

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

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

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

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

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

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

Protective Order will be published.

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

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

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

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

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

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

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

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

of the Tribunal’s website. 

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

website for more information.

Page 2

MTT Docket No. 25-001754

Page 2 of 3

IT IS ORDERED that the parties shall:

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

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

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

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

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

by July 20, 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 20, 2026. Witnesses, with the exception of rebuttal witnesses, will 

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

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

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

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

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

July 20, 2026, which means all discovery has been requested, all

Page 3

MTT

Page 4

STA

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Page 1

STATE OF MICHIGAN 

DEPARTMENT OF LICENSING & REGULATORY AFFAIRS 

MICHIGAN ADMINISTRATIVE HEARING SYSTEM 

MICHIGAN TAX TRIBUNAL 

GR WEST HOSPITALITY LLC, 

Petitioner, 

v 

MTT Docket No. 25-001754 

CITY OF HOLLAND, 

Parcel No. 70-16-33-400-074 

Respondent. 

Paul M. Jones Jr. (P82235) 

Vincent L. Duckworth (P64222) 

Attorney for Petitioner 

Rachel L. Hillegonds (P67684) 

Jones Pyatt Law, LLC 

Attorneys for Respondent 

435 East Main Street, Suite 220 

Cunningham Dalman, P.C. 

Greenwood, IN 46143 

321 Settlers Road 

317-991-1864 

Holland, MI 49423 

paul@jonespyattlaw.com 

(616) 392-1821 

vince@cunninghamdalman.com 

rachel@cunninghamdalman.com 

PROOF OF SERVICE 

The undersigned verifies that on September 9, 2025 a copy of Notice of Appearance of 

Vincent L. Duckworth, Notice of Appearance of Rachel L. Hillegonds and Respondent’s 

Answer to the Petition, and this Proof of Service herein were served upon: 

Paul M. Jones, Jr. 

Jones Pyatt Law, LLC 

435 East Main Street, Suite 220 

Greenwood, IN 46143 

Via email 

to: 

paul@jonespyattlaw.com, 

as 

provided 

in 

the Michigan 

Tax Tribunal 

Rule 

792.10211 and MCR 2.107. 

I declare that the statements above are true to the best of my knowledge, information, and 

belief. 

/s/ Kristi L. Slagh 

Kristi L. Slagh

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Page 1

STATE OF MICHIGAN 

DEPARTMENT OF LICENSING & REGULATORY AFFAIRS 

MICHIGAN ADMINISTRATIVE HEARING SYSTEM 

MICHIGAN TAX TRIBUNAL 

GR WEST HOSPITALITY LLC, 

Petitioner, 

v 

MTT Docket No. 25-001754 

CITY OF HOLLAND, 

Parcel No. 70-16-33-400-074 

Respondent. 

Paul M. Jones Jr. (P82235) 

Vincent L. Duckworth (P64222) 

Attorney for Petitioner 

Rachel L. Hillegonds (P67684) 

Jones Pyatt Law, LLC 

Attorneys for Respondent 

435 East Main Street, Suite 220 

Cunningham Dalman, P.C. 

Greenwood, IN 46143 

321 Settlers Road 

317-991-1864 

Holland, MI 49423 

paul@jonespyattlaw.com 

(616) 392-1821 

vince@cunninghamdalman.com 

rachel @cunninghamdalman.com 

NOTICE OF APPEARANCE OF RACHEL L. HILLEGONDS 

Rachel L. Hillegonds, Holland Deputy City Attorney, hereby enters her appearance on 

behalf of Respondent, City of Holland. 

PLEASE TAKE NOTICE that I am entering my appearance and request service of all 

notices, pleadings, and orders filed. 

Dated: September 9, 2025 

By: 

__/s/ Rachel L. Hillegonds 

Rachel L. Hillegonds (P67684) 

Cunningham Dalman, P.C. 

Deputy City Attorney

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Page 1

STATE OF MICHIGAN 

DEPARTMENT OF LICENSING & REGULATORY AFFAIRS 

MICHIGAN ADMINISTRATIVE HEARING SYSTEM 

MICHIGAN TAX TRIBUNAL 

GR WEST HOSPITALITY LLC, 

Petitioner, 

v 

MTT Docket No. 25-001754 

CITY OF HOLLAND, 

Parcel No. 70-16-33-400-074 

Respondent. 

Paul M. Jones Jr. (P82235) 

Vincent L. Duckworth (P64222) 

Attorney for Petitioner 

Rachel L. Hillegonds (P67684) 

Jones Pyatt Law, LLC 

Attorneys for Respondent 

435 East Main Street, Suite 220 

Cunningham Dalman, P.C. 

Greenwood, IN 46143 

321 Settlers Road 

317-991-1864 

Holland, MI 49423 

paul@jonespyattlaw.com 

(616) 392-1821 

vince@cunninghamdalman.com 

rachel@cunninghamdalman.com 

NOTICE OF APPEARANCE OF VINCENT L. DUCKWORTH 

Vincent L. Duckworth, Holland City Attorney, hereby enters his appearance on behalf of 

Respondent, City of Holland. 

PLEASE TAKE NOTICE that 

I am entering my appearance and request service of all 

notices, pleadings, and orders filed. 

Dated: September 9, 2025 

By: 

__/s/ Vincent L. Duckworth 

Vincent L. Duckworth (P64222) 

Cunningham Dalman, P.C. 

City Attorney

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Page 1

STATE OF MICHIGAN 

DEPARTMENT OF LICENSING & REGULATORY AFFAIRS 

MICHIGAN ADMINISTRATIVE HEARING SYSTEM 

MICHIGAN TAX TRIBUNAL 

GR WEST HOSPITALITY LLC, 

Petitioner, 

v 

MTT Docket No. 25-001754 

CITY OF HOLLAND, 

Parcel No. 70-16-33-400-074 

Respondent. 

Paul M. Jones Jr. (P82235) 

Vincent L. Duckworth (P64222) 

Attorney for Petitioner 

Rachel L. Hillegonds (P67684) 

Jones Pyatt Law, LLC 

Attorneys for Respondent 

435 East Main Street, Suite 220 

Cunningham Dalman, P.C. 

Greenwood, IN 46143 

321 Settlers Road 

317-991-1864 

Holland, MI 49423 

paul@jonespyattlaw.com 

(616) 392-1821 

vince@cunninghamdalman.com 

rachel@cunninghamdalman.com 

RESPONDENT’S ANSWER TO PETITION 

Respondent, City of Holland, by and through its attorneys, Cunningham Dalman, P.C., 

and answers the Petition as follows: 

1. 

The Property Parcel Number is: 70-16-33-400-074 

ANSWER: 

Admitted. 

2. 

The property identified above is real property. 

ANSWER: 

Admitted. 

3. 

Not applicable. 

4. 

Not applicable. 

5s 

Not applicable.

Page 2

6. 

The property identified above is classified as 201 Commercial-Improved. 

ANSWER: 

Admitted. 

7. 

Not applicable. 

8. 

Not applicable. 

9. 

Not applicable. 

10. 

The property at issue is located in Ottawa County. The property address is 650 E. 

24™ Street, Holland, MI 49423. 

ANSWER: 

Admitted. 

11. 

The assessment at issue were established by the City of Holland. 

ANSWER: 

Admitted. 

12. 

Petitioner’s principal office address is PO Box 679, Jenison, MI 49429. 

ANSWER: 

Admitted. 

13. 

This appeal involves issues relating to the property or properties’ true cash and 

taxable values. 

ANSWER: 

Admitted. 

14. 

The tax year at issue is 2025. 

ANSWER: 

Admitted. 

15. 

Not applicable. 

16. 

For tax year 2025, Respondent's Board of Review determined the following 

values: 

Tax Year 

True Cash Value 

Assessed Value 

Taxable Value 

2025 

8,545,800 

4,272,900 

4,123,175 

ANSWER: Admitted. 

17. 

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

Page 3

Tax Year 

True Cash Value 

Assessed Value 

Taxable Value 

2025 

5,800,000 

2,900,000 

2,900,000 

ANSWER: Admitted, in part, to the extent Petitioner contends certain values should be 

applied to the property, but denied that Petitioner’s claimed value is accurate because it 

grossly understates the actual value of the subject property. 

18. 

The values in dispute for the property identified above are: 

Tax Year 

True Cash Value 

Assessed Value 

Taxable Value 

2025 

2,745,800 

1,372,900 

1,223,175 

ANSWER: Respondent admits that the values in dispute are correct but denies that the 

values in dispute are proper for the actual values of this property. 

19. 

Petitioner requests the following relief: 

Reduction of TCV, SEV and AV as 

indicated in paragraph 17. 

ANSWER: Denied that Petitioner is entitled to this relief in that Petitioner’s allegations 

understate the value of the property. 

20. 

List the separate and specific facts upon which Petitioner relies to support the 

relief requested. 

Recent sale 

of property. 

Comparable sales and/or income capitalization 

analysis. 

Petitioner may obtain an appraisal for the purpose of this appeal. 

Valuation evidence 

will be provided in accordance with the Tribunal’s disclosure schedule. 

ANSWER: The property is assessed at its TCV as defined by statute and based on the 

market values and the SEV, AV and TV on the tax rolls were properly determined as 

provided by law. Furthermore, the equalized assessment imposed on the properties are not 

more than 50% of their true cash value. 

WHEREFORE, Respondent requests that the tribunal dismiss this proceeding and award 

Respondent its costs and attorney fees. 

Dated: September 8, 2025 

By: 

__/s/ Vincent L. Duckworth 

Vincent L. Duckworth (P64222) 

Cunningham Dalman, P.C. 

City Attorney, Attorney for Respondent 

321 Settlers Road, P.O. Box 1767 

Holland, MI 49422-1767 

(616) 392-1821

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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. 25-001754

Section 1: Respondent’s Contact Information

Filer Type: Local Unit of Government

City Of Holland (OTTAWA)

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

Vincent

M.I.

L.

Last Name

Duckworth

Firm Name (if any)

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

321 Settlers Road

City or Town

Holland

State

Michigan

ZIP Code

49423

Telephone Number

616-392-1821

Fax Number

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

vince@cunninghamdalman.com

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

Respondent or Authorized Attorney/Representative’s Signature: 

Vincent L. Duckworth

/s/

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Page 1

STATE OF MICHIGAN 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MICHIGAN ADMINISTRATIVE HEARING SYSTEMS 

MICHIGAN TAX TRIBUNAL 

GR WEST HOSPITALITY LLC, 

) MOAHR Docket No.: 25-001754 

) 

Petitioner, 

) Parcel No.: 70-16-33-400-074 

) 

Vv. 

) 

) 

CITY OF HOLLAND, 

) 

) 

Respondent. 

) 

Paul M. Jones, Jr. 

Jones Pyatt Law, LLC 

435 East Main Street, Suite 220 

Greenwood, IN 46143 

TEL: (317) 991-1864 

E-mail: paul@jonespyattlaw.com 

Attorney No.: P82235 

PROOF OF SERVICE FOR PROPERTY TAX PETITION 

Mandy Jonte states that on August 22, 2025, she served by U.S. certified mail, return receipt 

requested, a copy of the foregoing documents relative to the above-captioned matter: Case 

Information Sheet, Entire Tribunal Property Tax Petition, Notice of Docket Number and Proof of 

Service to: 

City of Holland 

City of Holland 

Attn: City Assessor 

Attn: City Clerk 

270 S River Ave, 1% Floor 

270 S River Ave, 2" Floor 

Holland, MI 49423 

Holland, MI 49423

Page 2

Mandy Jonte states that on August 27 2025 she served by U.S. first-class mail, a copy of the 

Petition relative to the above-captioned matter: Case Information Sheet, Entire Tribunal 

Property Tax Petition, Notice of Docket Number and Proof of Service to: 

Ottawa County 

Ottawa County 

Attn: Equalization Director 

Attn: County Clerk 

12220 Fillmore St, Rm 110 

12220 Fillmore St, Rm 130 

West Olive, MI 49460 

West Olive, MI 49460 

Holland Public Schools 

Michigan Department of Treasury 

Attn: BOE Secretary 

State Treasurer 

320 West 24% St 

430 W Allegan St 

Holland, MI 49423 

Lansing, MI 48933-1592 

Dated: August 7 , 2025 

/s/Mandy Jonte 

Mandy Jonte 

Paralegal 

Jones Pyatt Law, LLC 

435 E Main St, Suite 220 

Greenwood, IN 46143 

mandy @jonespyattlaw.com

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Page 1

STATE OF MICHIGAN 

 

GRETCHEN WHITMER 

GOVERNOR 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

LANSING 

MARLON I. BROWN, DPA 

DIRECTOR 

 

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

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

 

_____________________________, 

 

 

MICHIGAN TAX TRIBUNAL 

Petitioner(s) 

 

v 

 

 

 

 

 

 

 

MTT Docket No. 

 

 

 

 

_____________________________, 

Respondent(s) 

 

ENTIRE TRIBUNAL PROPERTY TAX PETITION 

 

1. 

Property Parcel No: _____________________________________________ 

(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 ___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 _________________________ 

 

7. 

If the assessment or assessments at issue were protested, the protest was made 

to Respondent’s ___ March ___ July ___December Board of Review. 

 

 

 

 

GR WEST HOSPITALITY LLC

City of Holland-Ottawa

70-16-33-400-074

x

201 Commercial-Improved

Page 2

MTT Docket No. _________________ 

Page 2 of 4 

 

8. 

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): 

 

 

 

 

 

9. 

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): 

 

 

 

 

 

10. 

The property or properties at issue are located in _______________County. The 

property or properties’ address is: 

 

 

 

 

 

11. 

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

local governmental unit): ________________________________________ 

 

12. 

Petitioner’s legal residence or principal office address is: 

 

 

 

 

 

13. 

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

________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 ___No 

________uniformity of the property or properties’ assessment 

________the property or the properties’ exemption from ad valorem taxation 

 under MCL ______ 

 

14. 

The tax year(s) at issue are: _______________________________________ 

 

 

 

 

 

 

Ottawa

650 E 24th St 

Holland, MI 49423

City of Holland

PO Box 679 

Jenison, MI 49429

x

2025

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 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

17. 

Petitioner contends that the values for the

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

GR West Hospitality LLC, 

Petitioner,

 MICHIGAN TAX TRIBUNAL

v

MTT Docket No.: 25-001754

City Of Holland, 

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 23, 2025

PROOF OF SERVICE

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

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

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

representatives.

By: Tribunal Clerk

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Page 1

STATE OF MICHIGAN 

 

GRETCHEN WHITMER 

GOVERNOR 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

LANSING 

MARLON I. BROWN, DPA 

DIRECTOR 

 

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

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

 

_____________________________, 

 

 

MICHIGAN TAX TRIBUNAL 

Petitioner(s) 

 

v 

 

 

 

 

 

 

 

MTT Docket No. 

 

 

 

 

_____________________________, 

Respondent(s) 

 

ENTIRE TRIBUNAL PROPERTY TAX PETITION 

 

1. 

Property Parcel No: _____________________________________________ 

(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 ___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 _________________________ 

 

7. 

If the assessment or assessments at issue were protested, the protest was made 

to Respondent’s ___ March ___ July ___December Board of Review. 

 

 

 

 

GR WEST HOSPITALITY LLC

City of Holland-Ottawa

70-16-33-400-074

x

201 Commercial-Improved

Page 2

MTT Docket No. _________________ 

Page 2 of 4 

 

8. 

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): 

 

 

 

 

 

9. 

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): 

 

 

 

 

 

10. 

The property or properties at issue are located in _______________County. The 

property or properties’ address is: 

 

 

 

 

 

11. 

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

local governmental unit): ________________________________________ 

 

12. 

Petitioner’s legal residence or principal office address is: 

 

 

 

 

 

13. 

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

________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 ___No 

________uniformity of the property or properties’ assessment 

________the property or the properties’ exemption from ad valorem taxation 

 under MCL ______ 

 

14. 

The tax year(s) at issue are: _______________________________________ 

 

 

 

 

 

 

Ottawa

650 E 24th St 

Holland, MI 49423

City of Holland

PO Box 679 

Jenison, MI 49429

x

2025

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 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

17. 

Petitioner contends that the values for the

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

GR WEST HOSPITALITY LLC

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

PO Box 679

City or Town

Jenison

State

Michigan

ZIP Code

49429

Telephone Number

317.991.1865

Fax Number

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

paul@jonespyattlaw.com

Section 2: Attorney/Authorized Representative’s Contact Information

First Name

Paul

M.I.

M

Last Name

Jones

Firm Name (if any)

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

435 East Main St.

Suite 220

City or Town

Greenwood

State

Indiana

ZIP Code

46143

Telephone Number

317-223-5441

Fax Number

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

paul@jonespyattlaw.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]

650 E 24th St

Holland

Michigan

49423

Taxing Authority (City or Township)

City Of Holland (OTTAWA)

County

Ottawa

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:

70-16-33-400-074

Classification of Property: Real 

Commercial

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

4272900

Current Taxable Value as established by the Board of Review:

4123175

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

5800000

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

2900000

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

Section 9: Assessment Information

Type of Tax Assessment(s):

Assessment Number(s):

Check all that is being appealed: 

Check what action prompted this appeal:

If “other,” please explain:

Section 10: Special Assessment Information

Type of Special Assessment:

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

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

If No, please explain:

Section 11: Classification Information

Parcel Number:

Current Classification of Property as established by Board of Review: 

What do you believe is the property’s classification?

Page 3

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

ORLENE HAWKS

DIRECTOR

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

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

Fee Information

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

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

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

 

 $100,000.00 and under $250.00

 $100,000.01 to $500,000.00 $400.00

 $Over $500,000.00 $600.00

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

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

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