Grand Michigan Lodging LLC Petitioner Vs. City Of Grand Rapids 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

Grand Michigan Lodging LLC, 

Petitioner, MICHIGAN TAX TRIBUNAL

 ENTIRE TRIBUNAL

v 

 MTT Docket No. 26-002759

City Of Grand Rapids,

Respondent.

ORDER OF DISMISSAL

The Tribunal has considered the file in this 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). As such, and inasmuch as the Tribunal has no 

equitable power to waive or otherwise disregard statutory filing requirements and 

deadlines, it has no authority to hear the appeal or grant the relief requested. See 

Sixarp, LLC v Byron Twp, __Mich__; __NW3d__ (2025). 

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.

Page 2

MTT Docket No. 26-002759

Page 2 of 2

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 

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: /s/ Patricia L. Halm

Entered: September 23, 2026

PROOF OF SERVICE

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

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

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

representatives.

By: Tribunal Clerk

Page 3

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA

DIRECTOR

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

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

Grand Michigan Lodging LLC, 

Petitioner, MICHIGAN TAX TRIBUNAL

 ENTIRE TRIBUNAL

v 

 MTT Docket No. 26-002759

City Of Grand Rapids,

Respondent.

ORDER OF DISMISSAL

The Tribunal has considered the file in this 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). As such, and inasmuch as the Tribunal has no 

equitable power to waive or otherwise disregard statutory filing requirements and 

deadlines, it has no authority to hear the appeal or grant the relief requested. See 

Sixarp, LLC v Byron Twp, __Mich__; __NW3d__ (2025). 

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

Page 4

MTT

Page 5

S

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

2026 Entire Tribunal Property Tax Petition & Proof of Service 

Grand Michigan Lodging LLC v City of Grand Rapids 

Parcel Number: 41-13-03-600-030 

MTT Docket No.: 26- 

 

Page 1 of 6 

 

STATE OF MICHIGAN 

DEPARTMENT OF LICENSING & REGULATORY AFFAIRS 

MICHIGAN TAX TRIBUNAL 

 

GRAND MICHIGAN LODGING LLC, 

 

Petitioner, 

 

v 

 

 

 

 

 

 

MTT Docket No. 26- 

 

CITY OF GRAND RAPIDS, 

 

Respondent. 

_____________________________________________________________________________/ 

Colliers International 

By: Joshua T. Shillair, Esq. (P72674) 

Vice President | Tax Appeal 

Representative for Petitioner 

400 W 4th Street, Suite 350 

Royal Oak, MI 48067 

O: 248-226-1632 

F: 248-226-1633 

Joshua.Shillair@Colliers.com 

Karen.Cameron@Colliers.com 

 

City of Grand Rapids 

Assessor and Representative for Respondent 

300 Monroe Avenue NW 

Grand Rapids, MI 49503 

 

 

 

 

_____________________________________________________________________________/ 

 

2026 ENTIRE TRIBUNAL PROPERTY TAX PETITION 

 

1. The Petitioner in this matter, Grand Michigan Lodging LLC, has the legal residence or 

principal office address of 330 River Ridge Drive NW, Grand Rapids, Michigan 49544. 

Petitioner is a party in interest with respect to property taxes on property parcel no(s). 

(hereinafter referenced as the Subject Property) 41-13-03-600-030. If the Subject 

Property in this petition includes more than one (1) real property tax parcel, the Subject 

Property’s tax parcels are contiguous. 

2. The Subject Property is located in Kent County.

Page 2

2026 Entire Tribunal Property Tax Petition & Proof of Service 

Grand Michigan Lodging LLC v City of Grand Rapids 

Parcel Number: 41-13-03-600-030 

MTT Docket No.: 26- 

 

Page 2 of 6 

 

3. Respondent, City of Grand Rapids, of Kent County, Michigan, assesses and collects 

property taxes on the Subject Property. The City of Grand Rapids is the assessor of 

record and the representative for Respondent. 

4. The Subject Property is real property and is classified as commercial real property. The 

Subject Property is presently used or available for use for hotel/hospitality purposes. 

Petitioner believes that the Subject Property was originally designed to be used for 

hotel/hospitality purposes. 

5. Protest to the 2026 Board of Review was not made and is not required by law for the 

Subject Property. 

6. The Subject Property’s address is: 

3410 NW Walker Avenue, Grand Rapids, Michigan 49544 

7. This appeal involves issues relating to: (a) valuation, (b) assessment, (c) taxable value 

and (d) uniformity. 

8. The tax year(s) at issue are: 2026 

9. The Tribunal has jurisdiction over this appeal pursuant to MCL 205.735a(6), which 

provides, in pertinent part, that “[i]n all other matters, the jurisdiction of the tribunal is 

invoked by a party in interest, as petitioner, filing a written petition within 35 days after 

the final decision, ruling, or determination.” 

10. Petitioner never received the Notice of Assessment, Taxable Valuation, and Property 

Classification for the Subject Property for the 2026 tax year required to be given by MCL 

211.24c, and the 2026 Notice of Assessment was never delivered to or received by 

Petitioner. Petitioner’s non-receipt of the 2026 Notice of Assessment is set forth in the

Page 3

2026 Entire Tribunal Property Tax Petition & Proof of Service 

Grand Michigan Lodging LLC v City of Grand Rapids 

Parcel Number: 41-13-03-600-030 

MTT Docket No.: 26- 

 

Page 3 of 6 

 

Affidavit of Paramjeet Singh Regarding Non-Receipt of 2026 Notice of Assessment, 

sworn July 21, 2026, which is submitted with this Petition as supporting documentation 

and is incorporated herein by reference. 

11. Petitioner first received actual notice in fact of the 2026 assessment of the Subject 

Property upon its receipt of the 2026 Summer real property tax statement issued by the 

City of Grand Rapids on or about July 1, 2026, with a due date of July 31, 2026, as set 

forth in the Affidavit of Paramjeet Singh. 

12. This Petition is filed on July 22, 2026, within 35 days after Petitioner’s first receipt of 

actual notice in fact of the 2026 assessment of the Subject Property. Accordingly, this 

Petition is timely filed and the Tribunal has jurisdiction over this appeal pursuant to MCL 

205.735a(6). 

13. The values for the Subject Property as established by Respondent’s Board of Review are: 

 

Tax Year 

Parcel Number 

True Cash Value Assessed 

Value 

Taxable Value 

2026 

41-13-03-600-030 $11,568,200 

$5,784,100 

$5,784,100 

 

14. The 2026 assessment, assessed value, state equalized value and taxable value imposed 

upon all parcels of the Subject Property, and the taxes to be levied and collected thereon, 

are invalid and unlawful and operate as a fraud upon the taxpayer for the reasons that: 

a. The assessment, assessed value, state equalized value and/or taxable value 

exceeds the amounts permitted by the Michigan Constitution, applicable 

statutes and case law;

Page 4

2026 Entire Tribunal Property Tax Petition & Proof of Service 

Grand Michigan Lodging LLC v City of Grand Rapids 

Parcel Number: 41-13-03-600-030 

MTT Docket No.: 26- 

 

Page 4 of 6 

 

b. The assessment, assessed value, state equalized value and/or taxable value are 

at higher percentages of true cash value than permissible under the Michigan 

Constitution, applicable statutes and case law; 

c. The assessment, assessed value, state equalized value and/or taxable value are 

based upon an erroneous determination of the

Page 5

202

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

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

GRAND MICHIGAN LODGING LLC,

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

330 River Ridge Drive NW

City or Town

GRAND RAPIDS

State

 Michigan

ZIP Code

49544

Telephone Number

2482261632

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

tax.efile@colliers.com

 

 

Section 2: Attorney/Authorized Representative’s Contact Information

First Name

Joshua

M.I.

Thomas

Last Name

Shillair

Firm Name (if any)

Colliers International

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

400 W 4th Street, Suite 350

City or Town

Royal Oak

State

 Michigan

ZIP Code

48067

Telephone Number

248-226-1632

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

tax.efile@colliers.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]

3410 NW Walker Avenue

GRAND RAPIDS

Page 2

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA 

DIRECTOR

Michigan

49544

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:

41-13-03-600-030

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:

5784100

Current Taxable Value as established by the Board of Review:

5784100

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

6760000

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

3380000

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

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.

Page 3

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/ /s/Joshua T. Shillair

Payment Information

Amount: 600

Success: True

Message: ""

Waiver Code:

Transaction Number: 26072294250162

Supporting Waiver Documents:

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

Grand Michigan Lodging LLC, 

Petitioner,

 MICHIGAN TAX TRIBUNAL

v

MTT Docket No.: 26-002759

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: September 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

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

2026 Entire Tribunal Property Tax Petition & Proof of Service 

GRAND MICHIGAN LODGING LLC v CITY OF GRAND RAPIDS 

Parcel Number: 41-13-03-600-030 

MTT Docket No.: 26-002759 

Page 1 of 2 

 

STATE OF MICHIGAN 

DEPARTMENT OF LICENSING & REGULATORY AFFAIRS 

MICHIGAN TAX TRIBUNAL 

 

GRAND MICHIGAN LODGING LLC, 

 

Petitioner, 

v 

MTT Docket No. 26-002759 

CITY OF GRAND RAPIDS, 

 

Respondent. 

_____________________________________________________________________________/ 

Colliers International 

By: Joshua T. Shillair, Esq. (P72674) 

Senior Vice President | Tax Appeal 

Representative for Petitioner 

400 W 4th Street, Suite 350 

Royal Oak, MI 48067 

O: 248-226-1632 

F: 248-226-1633 

Joshua.Shillair@Colliers.com 

Karen.Cameron@Colliers.com 

City of Grand Rapids 

Assessor and Representative for Respondent 

300 Monroe Avenue NW 

Grand Rapids, MI 49503 

_____________________________________________________________________________/ 

 

PROOF OF SERVICE 

 

STATE OF MICHIGAN 

) 

 

)ss 

COUNTY OF OAKLAND 

) 

 

Jennifer Lunsford, states that on 8/27/2026, in compliance with TTR 221, she did place in the US 

mail a copy of Petitioner’s 2026 Entire Tribunal Property Tax Petition with docket number as well 

as this Proof of Service of Petition for the above captioned appeal to the units of government listed 

on the second page of this Proof of Service of Petition. 

 

/s/Jennifer Lunsford 

Jennifer Lunsford 

 

Karen Cameron states that she submitted electronically on 8/27/2026, to the Michigan Tax 

Tribunal 

a 

copy 

of 

this 

Proof 

of 

Service 

of 

Petition 

at 

eFile 

through 

www.etaxappeal.lara.state.mi.us. 

 

/s/Karen Cameron 

Karen Cameron

Page 2

2026 Entire Tribunal Property Tax Petition & Proof of Service 

GRAND MICHIGAN LODGING LLC v CITY OF GRAND RAPIDS 

Parcel Number: 41-13-03-600-030 

MTT Docket No.: 26-002759 

Page 2 of 2 

 

By Certified Mail 

 

Assessor’s Office 

City of Grand Rapids 

Assessor and Representative for Respondent 

300 Monroe Avenue NW 

Grand Rapids, MI 49503 

 

Office of the City/Township Clerk 

CITY OF GRAND RAPIDS 

Clerk's Office 

300 Monroe Avenue NW 

Grand Rapids, MI 49503 

 

By First Class Mail 

 

Director of Equalization 

Kent County 

Equalization Director 

300 Monroe Avenue NW 

Grand Rapids, MI 49503 

 

County Clerk’s Office 

Kent County 

Clerk’s Office 

300 Monroe Avenue NW 

Grand Rapids, MI 49503 

 

Secretary of the School Board 

Kenowa Hills Public Schools 

2325 4 Mile Road NW 

Grand Rapids, MI 49544 

 

Treasurer for the State of Michigan 

Michigan Department of Treasury 

Lansing, MI 48922

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

MICHIGAN TAX TRIBUNAL

Docket Number: 26-002759

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: POS_GRAND_MICHIGAN_LODGING_LLC_26-002759

Fee Information

Filing Fee: $ 0.00

Payment Information

Payment: $ 0.00

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

CITY OF 

GRAND 

RAPIDS 

MICH 

( 

2026 SUMMER 

REAL 

PROPERTY TAX STATEMENT 

DUE DATE: 07/31/2026 

Tux, 

Uo 

Pay Online at www.grandrapidsmi.gov/iPayments 

(see reverse side for more information) 

CG60624A 

13766 

1 AV 0.593 

7000018848 

00.0044.0011 

13766/1 

UTR 

ER 

aT 

FRE TT 

3s 

GRAND MICHIGAN LODGING LLC 

: 

330 RIVER RIDGE DR NW 

GRAND RAPIDS MI 49544-1683 

“MA 

Permanent Parcel #: 

41-13-03-600-030 

Property Address: 

3410 NW WALKER AVE 

School District: 

41145 KENOWA HILLS PUBLIC 

Taxable Value: 

$5,784,100 

SEV Value: 

$5,784,100 

TAXING UNIT 

MILLS 

TAX 

Princ. Residence Exemption: 

0% 

City General Op 

2.38370 

$13,787.55 

City Capital Res 

1.25000 

$7,230.12 

Princ. Residence Exemption Has Reduced Bill By: $0.00 

City Library Op 

1.83220 

$10,597.62 

City Library Cap 

0.33610 

$1,944.03 

“Important Message to Taxpayers* 

City Promo & Adv 

0.00610 

$35.28 

Corlscless Je) payment options are available at 

© 

www. grandrapidsmi.gov/Payments. 

No convenience fees when paying 

with an e-Check 

a icy] Hee 

: Boon 

i : 52 

(ACH bank deni) Debittradt card payments will incur a 2.96% conveniance fee. 

Kent ISD Gen Ed 

0.08310 

$480.65 

Kent ISD Spec Ed 

3.44700 

$19,937.79 

Kent ISD Voc Ed 

0.92040 

$5,323.68 

Kent ISD Local 

0.84010 

$4,859.22 

GR Comm College 

1.66030 

$9,603.34 

Having trouble paying your taxes? Go to our website: 

State Education 

6.00000 

$34,704.60 

www.grandrapidsmi.gov/departments/treasurers-office/property-tax- 

1.36480 

$7,894.13 

rok 

ds 

Gola 

ads 

Interurban Trans 

, 

payments-and-policies/# to learn more about property taxes and 

School Operating 

18.00000 

$104,113.80 

what kind of help is available. 

School Debt 

4.67000 

$27,011.74 

i 

A 

County Operating 

4.01420 

$23,218.53 

US Postal Service Postmarks (not private metered) by the due date 

are the standard for timely payment. 

Allow extra time if paying by mall. 

Treasurer's Office is not responsible for payment 

on wrong property. 

Questions? Call: (616) 456-3020 

Website: www.grandrapidsmi.gov/payments 

Total Tax 

49.75100 

$287,764.68 | EMail: grireasurer@grcity.us 

Admin Fee 

1% 

$2,877.64 

If you desire a validated receipt, please return both portions 

Total Due 

$290,642.32 

of this tax notice with a self-addressed stamped envelope. 

DETACH BELOW ALONG THE PERFORATION AND RETURN BOTTOM PORTION WITH PAYMENT. KEEP THIS (TOP) PORTION FOR YOUR RECORDS. 

RETURN THIS PORTION OF THE BILL WITH YOUR PAYMENT 

MAKE CHECKS PAYABLE AND MAIL PAYMENT TO: 

CITY OF GRAND RAPIDS TREASURER 

300 MONROE AVE NW, RM 220 

GRAND RAPIDS, MI 49503-2296 

2026 

SUMMER 

REAL 

Property Number: 41-13-03-600-030 

Property Location: 3410 NW WALKER AVE 

Due Date: 

07/31/2026 

Total Amount Due: 

$290,642.32 

GRAND MICHIGAN LODGING LLC 

330 RIVER RIDGE DR NW 

GRAND RAPIDS, Mi 49544 

CHECK BOX FOR ADDRESS CHANGE & COMPLETE FORM ON sack [] 

I 

| 

I 

Please do not include other payments in your tax check. 

Pay by the above due date to avoid late fees. 

411303L000302k1 0290k4232

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

AFFIDAVIT OF PARAMJEET SINGH 

REGARDING NON-RECEIPT OF 2026 NOTICE OF ASSESSMENT 

STATE OF MICHIGAN 

) ss. 

COUNTY OF KENT 

) 

Paramjeet Singh, being first duly sworn, deposes and states as follows: 

1. 

I'am over the age of eighteen (18) years, am competent to testify to the matters set 

forth in this Affidavit, and make this Affidavit based upon my own personal knowledge. 

2. 

I'am the resident agent and an authorized agent of Grand Michigan Lodging, LLC, 

the owner of the hotel located at 3410 NW Walker Avenue, Grand Rapids, Michigan 49544 (Parcel 

No. 41-13-03-600-030) (the “Property™). 

I am also involved in the operation of multiple other 

hotels, including through West Michigan Lodging, Inc. 

3. 

The mailing address for Grand Michigan Lodging, LLC is 330 River Ridge Drive 

NW, Grand Rapids, Michigan 49544, and mail for the Property is received at that address. 

4. 

I am responsible for overseeing and managing the mail intake system used in the 

normal course of business at these operations. While I do not personally perform the day-to-day 

handling of incoming mail, I am responsible for overseeing the operation of that system. Under 

this system, all mail is received, sorted by employees, guest mail is removed and all other mail is 

left for me to pick up from my drop box to act & respond accordingly. I established this system, 

and in my experience, it is very functional and reliable. 

Ss 

T'have no recollection of ever receiving a Notice of Assessment, Taxable Valuation, 

and Property Classification for the Property for the 2026 tax year. 

6. 

I'have reviewed my records, and there is no record of a 2026 Notice of Assessment 

for the Property having been received or logged in the normal course of business described above. 

Affidavit of Paramjeet Singh — Non-Receipt of 2026 Notice of Assessment — Parcel No. 41-13-03-600-030 

Page 

1 of 2

Page 2

Ts 

Because nothing was recorded as received, and because the mail-handling system 

T oversee is functional and reliable, I believe that the 2026 Notice of Assessment for the Property 

was never delivered to or received by Grand Michigan Lodging, LLC or by me. 

8. 

The first notice I had of the 2026 assessment of the Property was upon receipt of 

the 2026 Summer real property tax statement issued by the City of Grand Rapids. 

Further, Affiant sayeth naught. 

VA 

Sa J See 

AJ 

= 

= 

Paramjget Singh) 

Subscribed and sworn to before me this 2! °" day of 

July 

, 2026. 

NA~ nm 

Misa) Bema T 

TTT 

- 

i 

a 

EL 

BER 

Notary Public, State of Michigan 

NOTARY PUBLIC 

- STATE | 

County of 

i= hot 

COUNTY 

OF KENT 

MY COMMISSION EXPIRES 03/08/2030 

Acting in the County of 

__l&EauT— 

My Commission Expires: ©3 -08 - 2530 

Acting in the County of 

Cen TT 

Affidavit of Paramjeet Singh — Non-Receipt of 2026 Notice of Assessment — Parcel No. 41 -13-03-600-030 

Page 2 of 2

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

MICHIGAN TAX TRIBUNAL

Docket Number: 26-002759

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

Party Filing Document 

Petitioner

Files

Document Type: Documentation

Attachment File Name: Affidavit NOA GML26 Executed

Document Type: Documentation

Attachment File Name: 3410 NW Walker Ave 2026 July Tax Bill

Fee Information

Filing Fee: $ 0.00

Payment Information

Payment: $ 0.00

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

2026 Entire Tribunal Property Tax Petition & Proof of Service 

Grand Michigan Lodging LLC v City of Grand Rapids 

Parcel Number: 41-13-03-600-030 

MTT Docket No.: 26- 

 

Page 1 of 6 

 

STATE OF MICHIGAN 

DEPARTMENT OF LICENSING & REGULATORY AFFAIRS 

MICHIGAN TAX TRIBUNAL 

 

GRAND MICHIGAN LODGING LLC, 

 

Petitioner, 

 

v 

 

 

 

 

 

 

MTT Docket No. 26- 

 

CITY OF GRAND RAPIDS, 

 

Respondent. 

_____________________________________________________________________________/ 

Colliers International 

By: Joshua T. Shillair, Esq. (P72674) 

Vice President | Tax Appeal 

Representative for Petitioner 

400 W 4th Street, Suite 350 

Royal Oak, MI 48067 

O: 248-226-1632 

F: 248-226-1633 

Joshua.Shillair@Colliers.com 

Karen.Cameron@Colliers.com 

 

City of Grand Rapids 

Assessor and Representative for Respondent 

300 Monroe Avenue NW 

Grand Rapids, MI 49503 

 

 

 

 

_____________________________________________________________________________/ 

 

2026 ENTIRE TRIBUNAL PROPERTY TAX PETITION 

 

1. The Petitioner in this matter, Grand Michigan Lodging LLC, has the legal residence or 

principal office address of 330 River Ridge Drive NW, Grand Rapids, Michigan 49544. 

Petitioner is a party in interest with respect to property taxes on property parcel no(s). 

(hereinafter referenced as the Subject Property) 41-13-03-600-030. If the Subject 

Property in this petition includes more than one (1) real property tax parcel, the Subject 

Property’s tax parcels are contiguous. 

2. The Subject Property is located in Kent County.

Page 2

2026 Entire Tribunal Property Tax Petition & Proof of Service 

Grand Michigan Lodging LLC v City of Grand Rapids 

Parcel Number: 41-13-03-600-030 

MTT Docket No.: 26- 

 

Page 2 of 6 

 

3. Respondent, City of Grand Rapids, of Kent County, Michigan, assesses and collects 

property taxes on the Subject Property. The City of Grand Rapids is the assessor of 

record and the representative for Respondent. 

4. The Subject Property is real property and is classified as commercial real property. The 

Subject Property is presently used or available for use for hotel/hospitality purposes. 

Petitioner believes that the Subject Property was originally designed to be used for 

hotel/hospitality purposes. 

5. Protest to the 2026 Board of Review was not made and is not required by law for the 

Subject Property. 

6. The Subject Property’s address is: 

3410 NW Walker Avenue, Grand Rapids, Michigan 49544 

7. This appeal involves issues relating to: (a) valuation, (b) assessment, (c) taxable value 

and (d) uniformity. 

8. The tax year(s) at issue are: 2026 

9. The Tribunal has jurisdiction over this appeal pursuant to MCL 205.735a(6), which 

provides, in pertinent part, that “[i]n all other matters, the jurisdiction of the tribunal is 

invoked by a party in interest, as petitioner, filing a written petition within 35 days after 

the final decision, ruling, or determination.” 

10. Petitioner never received the Notice of Assessment, Taxable Valuation, and Property 

Classification for the Subject Property for the 2026 tax year required to be given by MCL 

211.24c, and the 2026 Notice of Assessment was never delivered to or received by 

Petitioner. Petitioner’s non-receipt of the 2026 Notice of Assessment is set forth in the

Page 3

2026 Entire Tribunal Property Tax Petition & Proof of Service 

Grand Michigan Lodging LLC v City of Grand Rapids 

Parcel Number: 41-13-03-600-030 

MTT Docket No.: 26- 

 

Page 3 of 6 

 

Affidavit of Paramjeet Singh Regarding Non-Receipt of 2026 Notice of Assessment, 

sworn July 21, 2026, which is submitted with this Petition as supporting documentation 

and is incorporated herein by reference. 

11. Petitioner first received actual notice in fact of the 2026 assessment of the Subject 

Property upon its receipt of the 2026 Summer real property tax statement issued by the 

City of Grand Rapids on or about July 1, 2026, with a due date of July 31, 2026, as set 

forth in the Affidavit of Paramjeet Singh. 

12. This Petition is filed on July 22, 2026, within 35 days after Petitioner’s first receipt of 

actual notice in fact of the 2026 assessment of the Subject Property. Accordingly, this 

Petition is timely filed and the Tribunal has jurisdiction over this appeal pursuant to MCL 

205.735a(6). 

13. The values for the Subject Property as established by Respondent’s Board of Review are: 

 

Tax Year 

Parcel Number 

True Cash Value Assessed 

Value 

Taxable Value 

2026 

41-13-03-600-030 $11,568,200 

$5,784,100 

$5,784,100 

 

14. The 2026 assessment, assessed value, state equalized value and taxable value imposed 

upon all parcels of the Subject Property, and the taxes to be levied and collected thereon, 

are invalid and unlawful and operate as a fraud upon the taxpayer for the reasons that: 

a. The assessment, assessed value, state equalized value and/or taxable value 

exceeds the amounts permitted by the Michigan Constitution, applicable 

statutes and case law;

Page 4

2026 Entire Tribunal Property Tax Petition & Proof of Service 

Grand Michigan Lodging LLC v City of Grand Rapids 

Parcel Number: 41-13-03-600-030 

MTT Docket No.: 26- 

 

Page 4 of 6 

 

b. The assessment, assessed value, state equalized value and/or taxable value are 

at higher percentages of true cash value than permissible under the Michigan 

Constitution, applicable statutes and case law; 

c. The assessment, assessed value, state equalized value and/or taxable value are 

based upon an erroneous determination of the

Page 5

202

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

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

GRAND MICHIGAN LODGING LLC,

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

330 River Ridge Drive NW

City or Town

GRAND RAPIDS

State

 Michigan

ZIP Code

49544

Telephone Number

2482261632

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

tax.efile@colliers.com

 

 

Section 2: Attorney/Authorized Representative’s Contact Information

First Name

Joshua

M.I.

Thomas

Last Name

Shillair

Firm Name (if any)

Colliers International

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

400 W 4th Street, Suite 350

City or Town

Royal Oak

State

 Michigan

ZIP Code

48067

Telephone Number

248-226-1632

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

tax.efile@colliers.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]

3410 NW Walker Avenue

GRAND RAPIDS

Page 2

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA 

DIRECTOR

Michigan

49544

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:

41-13-03-600-030

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:

5784100

Current Taxable Value as established by the Board of Review:

5784100

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

6760000

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

3380000

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

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.

Page 3

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/ /s/Joshua T. Shillair

Payment Information

Amount: 600

Success: True

Message: ""

Waiver Code:

Transaction Number: 26072294250162

Supporting Waiver Documents:

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.