Record Finder / 26-001570-TT
Michigan
Grand Rapids Ind Properties LLC Petitioner Vs. City Of Grand Rapids Respondent
- Petitioner
- Grand Rapids Ind Properties LLC
- Respondent
- City Of Grand Rapids
Case overview
- Docket number
- 26-001570-TT
- Status
- Ready Sched Prehearing Date Certain
- 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 | Prehearing General Call | Not recorded | Not recorded | 09/16/2026 | Not recorded | Download |
| 6 | Documentation | RESP | 3 | 06/29/2026 | Not recorded | Download |
| 5 | Petition has been verified | PET | 1 | 08/19/2026 | Not recorded | Download |
| Not recorded | Not recorded | Not recorded | Not recorded | Not recorded | Not recorded | Download |
| 4 | Notice of Docket Number ET | Not recorded | Not recorded | 08/19/2026 | Not recorded | Download |
| 3 | Answer was received | Not recorded | Not recorded | 06/25/2026 | Not recorded | Download |
| Not recorded | Not recorded | Not recorded | Not recorded | Not recorded | Not recorded | Download |
| 2 | Proof of service of petition was received. | Not recorded | Not recorded | 05/29/2026 | Not recorded | Download |
| Not recorded | Not recorded | Not recorded | Not recorded | Not recorded | Not recorded | Download |
| 1 | A petition was received. | PET | Not recorded | 05/27/2026 | $600.00 | Download |
| Not recorded | Not recorded | Not recorded | Not recorded | Not recorded | Not recorded | Download |
Documents
Prehearing_General_Call.2026-09-16_10-53-48.pdfRead complete document text →
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Page 1
STATE OF MICHIGAN GRETCHEN WHITMER GOVERNOR DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS LANSING MARLON I. BROWN, DPA DIRECTOR MICHIGAN TAX TRIBUNAL · 611 W. OTTAWA ST., LANSING, MI 48933 · 517-335-9760 PO BOX 30232, LANSING, MI 48909 · Other Carriers: 2407 N GRAND RIVER AVE, LANSING, MI 48906 NOTICE OF AUGUST 16- 31, 2027 PREHEARING GENERAL CALL AND ORDER OF PROCEDURE Grand Rapids Ind Properties LLC, Petitioner, v City Of Grand Rapids, Respondent. MTT Docket No. 26-001570 Please be advised that 26-001570 has been placed on a two-week Prehearing General Call commencing August 16, 2027. 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.
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MTT Docket No. 26-001570 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 April 19, 2027. 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 April 19, 2027. 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 April 19, 2027, which means all discovery has been requested, all Motions to Compel have been filed, and all requested or ordered discovery has been exchanged by that date. Discovery relative to the valuation disclosure prepared for purposes of litigating this case or the valuation expert that prepared that valuation disclosure is not permitted during “Pre-Valuation Disclosure” discovery. IT IS FURTHER ORDERED that “Post-Valuation Disclosure” discovery is CLOSED on August 16, 2027, which means all discovery has been requested, all Motions to Compel have been filed, and all requested or ordered discovery has been exchanged by that date. “Post-Valuation Disclosure” discovery is limited to the opposing party’s valuation disclosure, the opposing party’s valuation expert, and the witnesses identified on the opposing party’s Prehearing Statement. IT IS FURTHER ORDERED that if this case is not scheduled for a date certain prehearing conference during the time frame indicated it may be scheduled for a date certain prehearing conference at any time subsequent to the completion date for this Prehearing General Call. Parties will, however, be notified in writing approximately one week before they are scheduled to appear. By:_____________________________________ Patricia L. Halm, Tribunal Chair Entered: September 16, 2026
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MTT Docket No. 26-001570 Page 3 of 3 PROOF OF SERVICE I certify that a copy of the foregoing was sent on the entry date indicated above to the parties or their
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STATE OF
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M
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26-001570.pdfRead complete document text →
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Kendall R O'Connor, Director Patrick A. Beatty Michael C.Dalere Ordinance Enforcement Division (616) 456-3388 Melissa A. Powell, Director Charles T. Koop. Il Kevin M. Bramble CITY OF GRAND RAPIDS MICHIGAN DEPARTMENT OF LAW PHILIP L. STROM City Attorney SARAH J.HARTMAN Deputy City Attorney 620 City [all 300 Monroe Ave, NW Grand Rapids, M[ 49205 (616) 456-2181 Fax (616) 456-4569 RECEIVED JUN 2 92076 MHEHIGAN TAX TRIBUNAL Elizabeth J. Fassel, Director Dylan M.Gill LeeS. Schofield June 25, 2026 Department of Licensing and Regulatory Affairs Michigan Tax Tribunal PO Box 30232 Lansing, MI 48909 Re: GRAND RAPIDS IND PROPERTIES LLC v CITY OF GRAND RAPIDS Docket No. 26-001570 Dear Clerk, Enclosed please find for filing Respondent’s Appearance and Answer to Petition with Proof of Service in connection with the above referenced matter. If you have any questions, please do not hesitate to contact our office. § truly yours, Lee S. Schofie City of Grand Rapids
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STATE OF MICHIGAN DEPARTMENT OF LICENSING & REGULATORY AFFAIRS MICHIGAN OFFICE OF ADMINISTRATIVE HEARINGS AND RULES MICHIGAN TAX TRIBUNAL GRAND RAPIDS IND PROPERTIES LLC, Petitioner, Docket No. 26-001570 v. Parcel No. 41-18-20-126-001 CITY OF GRAND RAPIDS, Respondent. Rebecca Shaver Kendall R. O’Connor (P84036) Strategic Law Group Lee S. Schofield (P62748) Attorney for Petitioner Grand Rapids Department of Law 3707 E Southern Ave Attorneys for Respondent Mesa, AZ 85206 300 Monroe Ave NW, Suite 620 rebecca@strategiclawgroup.com Grand Rapids, M1 49503 (616) 456-3103 koconnor@egrand-rapids.mi.us Ischofield@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 enters their Appearance of Counsel on behalf of Respondent City of Grand Rapids, and answers Petitioner’s Petition as follows: 1. Property Parcel No: 41-18-20-126-001 (If more than one parcel is at issue, attach a completed Multiple Parcel Petition Form addressing all other parcels at issue.)
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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.) ANSWER: There are no allegations in paragraph 3 of Petitioner’s Petition, and therefore no response is required. 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.) ANSWER: There are no allegations in paragraph 4 of Petitioner’s Petition, and therefore no response is required.. 5. If parcels of personal property are under appeal, when were the personal property statements filed by parcel number (attach additional page if necessary): ANSWER: There are no allegations in paragraph 5 of Petitioner’s Petition, and therefore no response is required. 6. The property identified above is classified as Industrial. ANSWER: Respondent admits the property is classified as Industrial-Impreved. 7. If the assessment or assessments at issue were protested, the protest was made to Respondent’s __ March July __ December Board of Review. ANSWER: There are no allegations in paragraph 7 of Petitioner’s Petition, and therefore no response is required. 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):
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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): ANSWER: There are no allegations in paragraph 9 of Petitioner’s Petition, and therefore no response is required. 10. The property or properties at issue are located in Kent County. The property or propetties’ address is: 1120 SE 36TH ST GRAND RAPIDS, MI 49508 ANSWER: Admitted. 11. The assessment or assessments at issue were established by the (applicable local government unit): City of Grand Rapids Assessor ANSWER: Respondent admits only the assessment at issue was established by the City of Grand Rapids and denies any remaining allegations in this paragraph as untrue. The proper Respondent in this matter is the City of Grand Rapids. 12. Petitioner’s legal residence or principal office address is: 3707 E Southern Ave Mesa, AZ 85206 ANSWER: Respondent lacks knowledge or information sufficient to form a belief as to the truth of this allegation, and leaves Petitioner to its proofs. 13. This appeal involved issues relating to the (check all that are applicable); x ___ the property or properties’ true cash and taxable values ____ the property or properties’ taxable value only Ifthe 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
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14. The tax year(s) at issue are: 2026 ANSWER: Admitted. 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
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Grand Rapids-StrategicEvidencel-2026-MI-Protest.pdfRead complete document text →
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STATE OF MICHIGAN GRETCHEN WHITMER DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS MARLON I. BROWN, DPA GOVERNOR LANSING DIRECTOR GRAND RAPIDS IND PROPERTIES LLC (Strategic Law Group) , MICHIGAN TAX TRIBUNAL Petitioner(s) \ MTT Docket No. City of Grand Rapids Assessor's Office Respondent(s) ENTIRE TRIBUNAL PROPERTY TAX PETITION 1. Property Parcel No: 41-18-20-126-001 (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 X__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 Industrial 7. If the assessment or assessments at issue were protested, the protest was made to Respondent's March July December Board of Review. 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
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MTT Docket No. Page 2 of 4 8. 10. 11. 12. 13. 14. 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): 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): The property or properties at issue are located in Kent County. The property or properties’ address is: 1120 SE 36TH ST GRAND RAPIDS, MI 49508 The assessment or assessments at issue were established by the (applicable local governmental unit): City of Grand Rapids Assessor Petitioner's legal residence or principal office address is: 3707 E Southern Ave Mesa, AZ 85206 This appeal involves issues relating to the (check all that are applicable): X 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 orloss? ___ Yes __ No uniformity of the property or properties’ assessment the property or the properties’ exemption from ad valorem taxation under MCL The tax year(s) at issue are: 2026
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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): 2026 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 2026 35,692,200 17,846,100 14,779,022 17. Petitioner contends that the values for the property identified above are: Tax Year True Cash Value State Equalized Value Taxable Value 2026 17,010,114 8,505,057 8,505,057 18. The values in dispute for the property identified above are: Tax Year True Cash Value State Equalized Value Taxable Value 2026 18,682,086 9,341,043 6,273,965 19. Petitioner requests the following relief (attach additional page if necessary): Given the significant disparity between the income-supported valuation and the current assessment, there appears to be strong support for a reduction in the 2026 assessed market value. The taxpayer is seeking reasonable tax relief to help offset substantial building expenses and elevated operating costs incurred during a financially challenging year. A reduction in the assessed value would more accurately reflect the property’ s current economic condition, income-producing capability, and overall market position 20. List the separate and specific facts upon which Petitioner relies to support the relief requested (attach additional page if necessary): Please see attached income and expense docs/evidence packet (see attached).
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MTT Docket No. Page 4 of 4 Signature of Bellionc?s Authorized Representative or, if none, Petitioner: = Printed Name of Petitioner's Authorized Representative or, if none, Petitioner: Rebecca Shaver (Strategic Law Group) Email Address: rebecca@strategiclawgroup.com Mailing Address: 3707 E Southern Ave Mesa, AZ 85206 Telephone Number: 480-252-5437 Date: 5/27/2026
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Agency Authorization Property Tax Matters This Agency Authorization will serve as formal authorization and notification by Glen Una Management Company and associated entities (the “Client”) that Strategic Law Group (“Strategic”) and its attorneys and
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Property Name Entity Name Address City State East
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1120
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EntireTribunalCaseISPetition.pdfRead complete document text →
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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 GRAND RAPIDS IND PROPERTIES LLC Home Address (No., Street, P.O. Box or Rural Route) 3707 E Southern Ave City or Town Mesa State Arizona ZIP Code 85206 Telephone Number 480-252-5437 E-mail Address (do not enter unless you want MTT to send all correspondence via e-mail) rebecca@strategiclawgroup.com Section 2: Attorney/Authorized Representative’s Contact Information First Name Rebecca M.I. Last Name Shaver Firm Name (if any) Strategic Law Group Address (No., Street, P.O. Box or Rural Route) 3707 E Southern Ave City or Town Mesa State Arizona ZIP Code 85206 Telephone Number 480-252-5437 E-mail Address (do not enter unless you want MTT to send all correspondence via e-mail) rebecca@strategiclawgroup.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] 1120 SE 36TH ST 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 49508 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: 41-18-20-126-001 Classification of Property: Real (check one) Industrial (check one) Current Assessed Value (also known as State Equalized Value) as established by the Board of Review: 17846100 Current Taxable Value as established by the Board of Review: 14779022 What do you believe is the fair market value (also known as True Cash Value)? 17010114 Multiply the True Cash Value by 50% and enter here. This is your contention of Assessed Value (also known as State Equalized Value). 8505057 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.
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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/ Rebecca Shaver Payment Information Amount: 600 Success: True Message: "" Waiver Code: Transaction Number: 26052787088491 Supporting Waiver Documents:
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ET_Notice_of_Docket_Number.2026-08-19_07-16-35.pdfRead complete document text →
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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 Grand Rapids Ind Properties LLC, Petitioner, MICHIGAN TAX TRIBUNAL v MTT Docket No.: 26-001570 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: August 19, 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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Rebecca Shaver Strategic Law Group 4600 E Washington St. Suite 300 Phoenix , AZ 85034
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2026-06-25 Answer GR Ind Properties.pdfRead complete document text →
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1 STATE OF MICHIGAN DEPARTMENT OF LICENSING & REGULATORY AFFAIRS MICHIGAN OFFICE OF ADMINISTRATIVE HEARINGS AND RULES MICHIGAN TAX TRIBUNAL GRAND RAPIDS IND PROPERTIES LLC, Petitioner, Docket No. 26-001570 v. Parcel No. 41-18-20-126-001 CITY OF GRAND RAPIDS, Respondent. ___________________________________________________________________________ Rebecca Shaver Strategic Law Group Attorney for Petitioner 3707 E Southern Ave Mesa, AZ 85206 rebecca@strategiclawgroup.com Kendall R. O’Connor (P84036) Lee S. Schofield (P62748) Grand Rapids Department of Law 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 enters their Appearance of Counsel on behalf of Respondent City of Grand Rapids, and answers Petitioner’s Petition as follows: 1. Property Parcel No: 41-18-20-126-001 (If more than one parcel is at issue, attach a completed Multiple Parcel Petition Form addressing all other parcels at issue.) ANSWER: Admitted. 2. The property identified above is x real personal. ANSWER: Admitted.
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2 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.) ANSWER: There are no allegations in paragraph 3 of Petitioner’s Petition, and therefore no response is required. 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.) ANSWER: There are no allegations in paragraph 4 of Petitioner’s Petition, and therefore no response is required.. 5. If parcels of personal property are under appeal, when were the personal property statements filed by parcel number (attach additional page if necessary): ANSWER: There are no allegations in paragraph 5 of Petitioner’s Petition, and therefore no response is required. 6. The property identified above is classified as Industrial. ANSWER: Respondent admits the property is classified as Industrial-Improved. 7. If the assessment or assessments at issue were protested, the protest was made to Respondent’s March ____ July ___ December Board of Review. ANSWER: There are no allegations in paragraph 7 of Petitioner’s Petition, and therefore no response is required. 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): ANSWER: There are no allegations in paragraph 8 of Petitioner’s Petition, and therefore no response is required. 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
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3 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): ANSWER: There are no allegations in paragraph 9 of Petitioner’s Petition, and therefore no response is required. 10. The property or properties at issue are located in Kent County. The property or properties’ address is: 1120 SE 36TH ST GRAND RAPIDS, MI 49508 ANSWER: Admitted. 11. The assessment or assessments at issue were established by the (applicable local government unit): City of Grand Rapids Assessor ANSWER: Respondent admits only the assessment at issue was established by the City of Grand Rapids and denies any remaining allegations in this paragraph as untrue. The proper Respondent in this matter is the City of Grand Rapids. 12. Petitioner’s legal residence or principal office address is: 3707 E Southern Ave Mesa, AZ 85206 ANSWER: Respondent lacks knowledge or information sufficient to form a belief as to the truth of this allegation, and leaves Petitioner to its proofs. 13. This appeal involved issues relating to the (check all that are applicable); x 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 ANSWER: Respondent lacks knowledge or sufficient information to form a belief as to the truth of the allegations in paragraph 13 and leaves Petitioner to its proofs.
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4 14. The tax year(s) at issue are: 2026 ANSWER: Admitted. 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): 2026 ANSWER: Respondent admits
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5
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6
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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. 26-001570 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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26-001570-GrandRapids-Service2026.pdfRead complete document text →
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STATE OF MICHIGAN GRETCHEN WHITMER DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS MARLON I. BROWN, DPA GOVERNOR LANSING DIRECTOR Grand Rapids IND Properties LLC (Strategic Law Group) | MICHIGAN TAX TRIBUNAL Petitioner(s) \ MTT Docket No. 26-001570 City of Grand Rapids Assessor's Office Respondent(s) PROOF OF SERVICE FOR PROPERTY TAX PETITION *To be filed after the Tribunal issues the Notice of Docket Number* Rebecca Shaver states that on 5/28/2026 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): City of Grand Rapids Assessor 300 Monroe Ave NW Grand Rapids, MI 49503 2. City Clerk or Township Supervisor/Clerk (via certified mail): Grand Rapids City Clerk 300 Monroe Ave NW Grand Rapids, MI 49503 3. County Equalization Director (via first class mail or personal service): Kent County Equalization - Equalization Director 300 Monroe Ave NW Grand Rapids, MI 49503 4. County Clerk (via first class mail or personal service): Kent County Clerk 300 Monroe Ave NW #1 Grand Rapids, MI 49503 5. Secretary of the local school board (via first class mail or personal service): Grand Rapids School Board - Secretary 1331 Martin Luther King Jr. St SE Grand Rapids, MI 49506 6. State Treasurer (via first class mail): Michigan Department of Treasury, State Treasurer 430 W. Allegan Lansing, MI 48922 Rebecca Shaver [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
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1 of 1 Docket #: 26-001570 Party Filing Document Party Filing Document: Petitioner Petitioner If 'other', Identify: File Document Type: fuFile:
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STATE OF MICHIGAN GRETCHEN WHITMER DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS MARLON I. BROWN, DPA GOVERNOR LANSING DIRECTOR GRAND RAPIDS IND PROPERTIES LLC (Strategic Law Group) , MICHIGAN TAX TRIBUNAL Petitioner(s) \ MTT Docket No. City of Grand Rapids Assessor's Office Respondent(s) ENTIRE TRIBUNAL PROPERTY TAX PETITION 1. Property Parcel No: 41-18-20-126-001 (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 X__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 Industrial 7. If the assessment or assessments at issue were protested, the protest was made to Respondent's March July December Board of Review. 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
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MTT Docket No. Page 2 of 4 8. 10. 11. 12. 13. 14. 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): 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): The property or properties at issue are located in Kent County. The property or properties’ address is: 1120 SE 36TH ST GRAND RAPIDS, MI 49508 The assessment or assessments at issue were established by the (applicable local governmental unit): City of Grand Rapids Assessor Petitioner's legal residence or principal office address is: 3707 E Southern Ave Mesa, AZ 85206 This appeal involves issues relating to the (check all that are applicable): X 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 orloss? ___ Yes __ No uniformity of the property or properties’ assessment the property or the properties’ exemption from ad valorem taxation under MCL The tax year(s) at issue are: 2026
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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): 2026 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 2026 35,692,200 17,846,100 14,779,022 17. Petitioner contends that the values for the property identified above are: Tax Year True Cash Value State Equalized Value Taxable Value 2026 17,010,114 8,505,057 8,505,057 18. The values in dispute for the property identified above are: Tax Year True Cash Value State Equalized Value Taxable Value 2026 18,682,086 9,341,043 6,273,965 19. Petitioner requests the following relief (attach additional page if necessary): Given the significant disparity between the income-supported valuation and the current assessment, there appears to be strong support for a reduction in the 2026 assessed market value. The taxpayer is seeking reasonable tax relief to help offset substantial building expenses and elevated operating costs incurred during a financially challenging year. A reduction in the assessed value would more accurately reflect the property’ s current economic condition, income-producing capability, and overall market position 20. List the separate and specific facts upon which Petitioner relies to support the relief requested (attach additional page if necessary): Please see attached income and expense docs/evidence packet (see attached).
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MTT Docket No. Page 4 of 4 Signature of Bellionc?s Authorized Representative or, if none, Petitioner: = Printed Name of Petitioner's Authorized Representative or, if none, Petitioner: Rebecca Shaver (Strategic Law Group) Email Address: rebecca@strategiclawgroup.com Mailing Address: 3707 E Southern Ave Mesa, AZ 85206 Telephone Number: 480-252-5437 Date: 5/27/2026
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Agency Authorization Property Tax Matters This Agency Authorization will serve as formal authorization and notification by Glen Una Management Company and associated entities (the “Client”) that Strategic Law Group (“Strategic”) and its attorneys and
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Property Name Entity Name Address City State East
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1120
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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 GRAND RAPIDS IND PROPERTIES LLC Home Address (No., Street, P.O. Box or Rural Route) 3707 E Southern Ave City or Town Mesa State Arizona ZIP Code 85206 Telephone Number 480-252-5437 E-mail Address (do not enter unless you want MTT to send all correspondence via e-mail) rebecca@strategiclawgroup.com Section 2: Attorney/Authorized Representative’s Contact Information First Name Rebecca M.I. Last Name Shaver Firm Name (if any) Strategic Law Group Address (No., Street, P.O. Box or Rural Route) 3707 E Southern Ave City or Town Mesa State Arizona ZIP Code 85206 Telephone Number 480-252-5437 E-mail Address (do not enter unless you want MTT to send all correspondence via e-mail) rebecca@strategiclawgroup.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] 1120 SE 36TH ST 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 49508 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: 41-18-20-126-001 Classification of Property: Real (check one) Industrial (check one) Current Assessed Value (also known as State Equalized Value) as established by the Board of Review: 17846100 Current Taxable Value as established by the Board of Review: 14779022 What do you believe is the fair market value (also known as True Cash Value)? 17010114 Multiply the True Cash Value by 50% and enter here. This is your contention of Assessed Value (also known as State Equalized Value). 8505057 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.
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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/ Rebecca Shaver Payment Information Amount: 600 Success: True Message: "" Waiver Code: Transaction Number: 26052787088491 Supporting Waiver Documents:
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