Grr Hospitality LLC, Petitioner Vs. City Of Kentwood, 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 

GRR Hospitality LLC, 

MICHIGAN TAX TRIBUNAL 

 

Petitioner, 

 

 

v 

 

MTT Docket No. 25-002337 

 

City of Kentwood, 

 

Presiding Judge 

Respondent. 

 

Patricia L. Halm 

 

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, 2020, through June 30, 2022, at the rate of 4.25%, 

(ii) after June 30, 2022, through December 31, 2022, at the rate of 4.27%, (iii) after 

December 31, 2022, through June 30, 2023, at the rate of 5.65%, (iv) after June 30, 

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

 

1 See MCL 211.27a. 

2 See MCL 205.755.

Page 2

MTT Docket No. 25-002337 

Page 2 of 2 

 

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

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

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

8.66%, and (ix) 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

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

RECEIVED 

ols 

FEB 19 2026 

PROPERTY TAX 

CONSULTANTS 

MICHIGAN TAX TRIBUNAL 

~~ YOUR PROPERTY TAX EXPERTS SINCE 1989 

February 12, 2026 

Clerk of the Court 

Michigan Tax Tribunal 

P.O. Box 30232 

) 

N 

Lansing, MI 48909 

Hated 

ns 

hd 

1 Lie 

RE: 

Property Tax Consultants for GRR Hospitality LLC 

Parcel # 41-18-12-451-015, v. City of Kentwood 

Docket # 25-002337 

Dear Clerk, 

Regarding the above matter, enclosed please find the STIPULATION TO CONSENT 

JUDGEMENT fully authorized by the petitioner and the respondent. 

We hope that this meets with the approval of the Michigan Tax Tribunal. 

Very truly yours, 

ent for GRR Hospitality LLC 

JA/ac 

Cc: Attorney, City of Kentwood

Page 2

STATE OF MICHIGAN 

DEPARTMENT OF LICENSING & REGULATORY AFFAIRS 

MICHIGAN ADMINISTRATIVE HEARING SYSTEMS 

MICHIGAN TAX TRIBUNAL 

Property Tax Consultants for: GRR Hospitality LLC, 

Petitioner, 

Vv 

MTT Docket No. 25-002337 

City of Kentwood, 

Respondent. 

STIPULATION FOR ENTRY OF CONSENT JUDGMENT 

AND CONSENT JUDGMENT 

1. 

The case is pending in the 

_x__ 

Entire Tribunal OR ___ Small Claims 

Division. 

2. 

Property Parcel No: 41-18-12-451-015. 

(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 

True Cash Value 

Assessed Value 

Taxable Value 

2025 

$4,960,600 

$2,480,300 

$2,480,300 

4. 

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

settlement purposes are:

Page 3

MTT Docket No. 25-002337 

Consent Judgment, Page 2 of 2 

5. 

If stipulation addresses tax years other than the tax year originally appealed 

or tax years added through motions to amend that have been granted by the 

Tribunal, list the separate facts upon which the parties rely to invoke the 

Tribunal’s authority over those tax year or years (attach additional page if 

necessary): 

6. 

List separately any special terms or conditions being proposed by the parties 

that would affect the execution of this Consent Judgment including, but not 

limited to, the joint payment of the refund, the waiver of interest, etc. (attach 

additional page if necessary): Petitioner agrees to the waiver of interest on 

any refund. 

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

Tors 

cats Property Tax Consultants 

Date: 

27 [J] 6 

Signature of Respondent’s authorized representative: 

Toby. Roeney 

Attorney, City of Kentwood 

v 

7 

2/10/26 

Date: 

[Consent Judgment will be prepared by the Tribunal. ]

Page 4

I ROPERTY TAX 

GONSULTANTS 

269.366.0300 

Clerk of the Court 

Michigan Tax Tribunal 

P.O. Box 30232 

Lansing, MI 48909

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

RECEIVED 

ols 

FEB 19 2026 

PROPERTY TAX 

CONSULTANTS 

MICHIGAN TAX TRIBUNAL 

~~ YOUR PROPERTY TAX EXPERTS SINCE 1989 

February 12, 2026 

Clerk of the Court 

Michigan Tax Tribunal 

P.O. Box 30232 

) 

N 

Lansing, MI 48909 

Hated 

ns 

hd 

1 Lie 

RE: 

Property Tax Consultants for GRR Hospitality LLC 

Parcel # 41-18-12-451-015, v. City of Kentwood 

Docket # 25-002337 

Dear Clerk, 

Regarding the above matter, enclosed please find the STIPULATION TO CONSENT 

JUDGEMENT fully authorized by the petitioner and the respondent. 

We hope that this meets with the approval of the Michigan Tax Tribunal. 

Very truly yours, 

ent for GRR Hospitality LLC 

JA/ac 

Cc: Attorney, City of Kentwood

Page 2

STATE OF MICHIGAN 

DEPARTMENT OF LICENSING & REGULATORY AFFAIRS 

MICHIGAN ADMINISTRATIVE HEARING SYSTEMS 

MICHIGAN TAX TRIBUNAL 

Property Tax Consultants for: GRR Hospitality LLC, 

Petitioner, 

Vv 

MTT Docket No. 25-002337 

City of Kentwood, 

Respondent. 

STIPULATION FOR ENTRY OF CONSENT JUDGMENT 

AND CONSENT JUDGMENT 

1. 

The case is pending in the 

_x__ 

Entire Tribunal OR ___ Small Claims 

Division. 

2. 

Property Parcel No: 41-18-12-451-015. 

(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 

True Cash Value 

Assessed Value 

Taxable Value 

2025 

$4,960,600 

$2,480,300 

$2,480,300 

4. 

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

settlement purposes are:

Page 3

MTT Docket No. 25-002337 

Consent Judgment, Page 2 of 2 

5. 

If stipulation addresses tax years other than the tax year originally appealed 

or tax years added through motions to amend that have been granted by the 

Tribunal, list the separate facts upon which the parties rely to invoke the 

Tribunal’s authority over those tax year or years (attach additional page if 

necessary): 

6. 

List separately any special terms or conditions being proposed by the parties 

that would affect the execution of this Consent Judgment including, but not 

limited to, the joint payment of the refund, the waiver of interest, etc. (attach 

additional page if necessary): Petitioner agrees to the waiver of interest on 

any refund. 

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

Tors 

cats Property Tax Consultants 

Date: 

27 [J] 6 

Signature of Respondent’s authorized representative: 

Toby. Roeney 

Attorney, City of Kentwood 

v 

7 

2/10/26 

Date: 

[Consent Judgment will be prepared by the Tribunal. ]

Page 4

I ROPERTY TAX 

GONSULTANTS 

269.366.0300 

Clerk of the Court 

Michigan Tax Tribunal 

P.O. Box 30232 

Lansing, MI 48909

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 

GRR Hospitality LLC, 

MICHIGAN TAX TRIBUNAL 

 

Petitioner, 

 

 

v 

 

MTT Docket No. 25-002337 

 

City of Kentwood, 

 

Presiding Judge 

Respondent. 

 

Patricia L. Halm 

 

ORDER GRANTING JOINT MOTION TO EXTEND 

 

ORDER REMOVING CASE FROM JULY 1 – 15, 2026 PREHEARING GENERAL CALL 

 

ORDER PLACING CASE ON OCTOBER 1 – 15, 2026 PREHEARING GENERAL CALL 

 

On January 15, 2026, the parties filed a joint motion requesting that the Tribunal extend 

the deadline for the filing of valuation disclosures in this case by 90 days. In the motion, 

the parties state that an extension to the Prehearing General Call commencing on 

October 1, 2026, will allow the parties to facilitate “further cooperation, negotiations, and 

potential settlement.” Further, this is the parties’ first request for an extension of the 

deadlines. 

 

The Tribunal has considered the motion and the case file and finds that the parties have 

shown good cause and granting the requested extension will facilitate the efficient 

administration of justice by providing the parties additional time to conduct discovery, 

engage in settlement negotiations, and prepare their cases for hearing. Therefore, 

 

IT IS ORDERED the Joint Motion to Extend is GRANTED. 

 

IT IS FURTHER ORDERED that this case is REMOVED from the July 1 – 15, 2026 

Prehearing General Call. 

 

IT IS FURTHER ORDERED that this case is PLACED on the October 1 – 15, 2026 

Prehearing General Call. 

 

IT IS FURTHER ORDERED that the parties shall file and exchange their valuation 

disclosures by June 4, 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 June 4, 2026. Witnesses will not be allowed to testify unless disclosed in 

the Prehearing Statement and the Prehearing Statement is furnished in accordance with

Page 2

MTT Docket No. 25-002337 

Page 2 of 2 

 

this order except upon a finding of good cause by the Tribunal. Failure to file the 

Prehearing Statement will result in holding a party or parties in default, as provided by 

TTR 237. 

 

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

June 4, 2026, which means all discovery has been requested, all motions to compel 

have been filed and resolved, 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 

October 1, 2026, which means all discovery has

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 

GRR Hospitality LLC, 

MICHIGAN TAX TRIBUNAL 

 

Petitioner, 

 

 

v 

 

MTT Docket No. 25-002337 

 

City of Kentwood, 

 

Presiding Judge 

Respondent. 

 

Patricia L. Halm 

 

ORDER GRANTING JOINT MOTION TO EXTEND 

 

ORDER REMOVING CASE FROM JULY 1 – 15, 2026 PREHEARING GENERAL CALL 

 

ORDER PLACING CASE ON OCTOBER 1 – 15, 2026 PREHEARING GENERAL CALL 

 

On January 15, 2026, the parties filed a joint motion requesting that the Tribunal extend 

the deadline for the filing of valuation disclosures in this case by 90 days. In the motion, 

the parties state that an extension to the Prehearing General Call commencing on 

October 1, 2026, will allow the parties to facilitate “further cooperation, negotiations, and 

potential settlement.” Further, this is the parties’ first request for an extension of the 

deadlines. 

 

The Tribunal has considered the motion and the case file and finds that the parties have 

shown good cause and granting the requested extension will facilitate the efficient 

administration of justice by providing the parties additional time to conduct discovery, 

engage in settlement negotiations, and prepare their cases for hearing. Therefore, 

 

IT IS ORDERED the Joint Motion to Extend is GRANTED. 

 

IT IS FURTHER ORDERED that this case is REMOVED from the July 1 – 15, 2026 

Prehearing General Call. 

 

IT IS FURTHER ORDERED that this case is PLACED on the October 1 – 15, 2026 

Prehearing General Call. 

 

IT IS FURTHER ORDERED that the parties shall file and exchange their valuation 

disclosures by June 4, 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 June 4, 2026. Witnesses will not be allowed to testify unless disclosed in 

the Prehearing Statement and the Prehearing Statement is furnished in accordance with

Page 2

MTT Docket No. 25-002337 

Page 2 of 2 

 

this order except upon a finding of good cause by the Tribunal. Failure to file the 

Prehearing Statement will result in holding a party or parties in default, as provided by 

TTR 237. 

 

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

June 4, 2026, which means all discovery has been requested, all motions to compel 

have been filed and resolved, 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 

October 1, 2026, which means all discovery has

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

Page 1

STATE OF MICHIGAN 

DEPARTMENT OF LICENSING & REGULATORY AFFAIRS 

MICHIGAN TAX TRIBUNAL 

 

GRR HOSPITALITY LLC, 

 

Petitioner, 

 

v 

 

CITY OF KENTWOOD, 

 

Respondent. 

 

MOAHR Docket No. 25-002337 

 

Parcel No. 41-18-12-451-015 

 

 

 

 

 

 

 

 

/ 

 

 

 

 

Jon Aylsworth 

Property Tax Consultants 

Representatives for Petitioner 

861 Pinecrest Ave SE 

Grand Rapids, MI 49506 

(269) 366-0300 

jack@skylinepropertytax.com 

 

 

Toby Koenig (P72367) 

Bloom Sluggett, PC 

Attorneys for Respondent 

161 Ottawa Ave NW, Suite 400 

Grand Rapids, MI 49503 

(616) 965-9340 

toby@bloomsluggett.com 

 

 

 

 

 

 

/ 

 

 

 

 

JOINT MOTION TO EXTEND PREHEARING GENERAL CALL AND VALUATION 

DISCLOSURE DEADLINE 

 

The Parties, by and through their respective attorneys, hereby submit the following Joint 

Motion to Extend Prehearing General Call and Valuation Disclosure Deadline as follows: 

1. This is a real property valuation appeal. 

2. On August 1, 2025, the Tribunal assigned this case to the Prehearing General Call 

commencing on July 1, 2026, which requires the Parties to file and exchange their 

Valuation Disclosures by March 4, 2026. 

3. The Parties have and continue to work cooperatively during the discovery process. 

4. There is good cause to grant this Motion and move this case to the Prehearing General Call 

Commencing on October 1, 2026, which would require the Parties to file and exchange 

their Valuation Disclosures by June 4, 2026. The extension will facilitate further 

cooperation, negotiations, and potential settlement. See MCL 205.732(c). Additionally,

Page 2

Page 2 of 3 

 

4929-1570-3431, v. 2 

granting this Motion may conserve resources for the Parties and the Tribunal, consistent 

with Michigan law. See MCR 1.105 (favoring the “economical determination of every 

action”). 

5. Granting this Motion is proper under Tax Tribunal Act section 32(c), MCL 205.732, which 

provides “(t)he tribunal’s powers include, but are not limited to … Granting other relief or 

issuing writs, orders, or directives that it deems necessary or appropriate in the process of 

disposition of a matter over which it may acquire jurisdiction.” 

6. In accordance with Michigan Tax Tribunal Newsletter 2022-3, an extension should be 

granted as a matter of course as this is the Parties’ first request for an extension and said 

extension is sought via a joint motion. 

 

WHEREFORE, the Parties respectfully request that the Tribunal enter an Order granting 

this Joint Motion, removing this case from the Prehearing General Call commencing on July 1, 

2026, and reassigning the case to the Prehearing General Call commencing on October 1, 2026, 

with a Valuation Disclosure exchange deadline of June 4, 2026. 

 

Respectfully Submitted by: 

 

 

PROPERTY TAX CONSULTANTS 

 

/s/ Jon Aylsworth (with permission) 

 

Jon Aylsworth 

Representatives for Petitioner 

861 Pinecrest Ave SE 

Grand Rapids, MI 49506 

jack@skylinepropertytax.com 

 

 

 

Dated: January 15, 2026 

 

BLOOM SLUGGETT, PC 

 

/s/ Toby Koenig 

 

 

 

 

Toby Koenig (P72367) 

Attorney for Respondent City of Kentwood 

 

 

 

 

 

 

Dated: January 15, 2026

Page 3

Page 3 of 3 

 

4929-1570-3431, v. 2 

PROOF OF SERVICE

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 

GRR Hospitality LLC, 

MICHIGAN TAX TRIBUNAL 

 

Petitioner, 

 

 

v 

 

MTT Docket No. 25-002337 

 

City of Kentwood, 

 

Presiding Judge 

Respondent. 

 

Patricia L. Halm 

 

ORDER GRANTING JOINT MOTION TO EXTEND 

 

ORDER REMOVING CASE FROM JULY 1 – 15, 2026 PREHEARING GENERAL CALL 

 

ORDER PLACING CASE ON OCTOBER 1 – 15, 2026 PREHEARING GENERAL CALL 

 

On January 15, 2026, the parties filed a joint motion requesting that the Tribunal extend 

the deadline for the filing of valuation disclosures in this case by 90 days. In the motion, 

the parties state that an extension to the Prehearing General Call commencing on 

October 1, 2026, will allow the parties to facilitate “further cooperation, negotiations, and 

potential settlement.” Further, this is the parties’ first request for an extension of the 

deadlines. 

 

The Tribunal has considered the motion and the case file and finds that the parties have 

shown good cause and granting the requested extension will facilitate the efficient 

administration of justice by providing the parties additional time to conduct discovery, 

engage in settlement negotiations, and prepare their cases for hearing. Therefore, 

 

IT IS ORDERED the Joint Motion to Extend is GRANTED. 

 

IT IS FURTHER ORDERED that this case is REMOVED from the July 1 – 15, 2026 

Prehearing General Call. 

 

IT IS FURTHER ORDERED that this case is PLACED on the October 1 – 15, 2026 

Prehearing General Call. 

 

IT IS FURTHER ORDERED that the parties shall file and exchange their valuation 

disclosures by June 4, 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 June 4, 2026. Witnesses will not be allowed to testify unless disclosed in 

the Prehearing Statement and the Prehearing Statement is furnished in accordance with

Page 2

MTT Docket No. 25-002337 

Page 2 of 2 

 

this order except upon a finding of good cause by the Tribunal. Failure to file the 

Prehearing Statement will result in holding a party or parties in default, as provided by 

TTR 237. 

 

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

June 4, 2026, which means all discovery has been requested, all motions to compel 

have been filed and resolved, 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 

October 1, 2026, which means all discovery has

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

Page 1

STATE OF MICHIGAN 

DEPARTMENT OF LICENSING & REGULATORY AFFAIRS 

MICHIGAN TAX TRIBUNAL 

 

GRR HOSPITALITY LLC, 

 

Petitioner, 

 

v 

 

CITY OF KENTWOOD, 

 

Respondent. 

 

MOAHR Docket No. 25-002337 

 

Parcel No. 41-18-12-451-015 

 

 

 

 

 

 

 

 

/ 

 

 

 

 

Jon Aylsworth 

Property Tax Consultants 

Representatives for Petitioner 

861 Pinecrest Ave SE 

Grand Rapids, MI 49506 

(269) 366-0300 

jack@skylinepropertytax.com 

 

 

Toby Koenig (P72367) 

Bloom Sluggett, PC 

Attorneys for Respondent 

161 Ottawa Ave NW, Suite 400 

Grand Rapids, MI 49503 

(616) 965-9340 

toby@bloomsluggett.com 

 

 

 

 

 

 

/ 

 

 

 

 

JOINT MOTION TO EXTEND PREHEARING GENERAL CALL AND VALUATION 

DISCLOSURE DEADLINE 

 

The Parties, by and through their respective attorneys, hereby submit the following Joint 

Motion to Extend Prehearing General Call and Valuation Disclosure Deadline as follows: 

1. This is a real property valuation appeal. 

2. On August 1, 2025, the Tribunal assigned this case to the Prehearing General Call 

commencing on July 1, 2026, which requires the Parties to file and exchange their 

Valuation Disclosures by March 4, 2026. 

3. The Parties have and continue to work cooperatively during the discovery process. 

4. There is good cause to grant this Motion and move this case to the Prehearing General Call 

Commencing on October 1, 2026, which would require the Parties to file and exchange 

their Valuation Disclosures by June 4, 2026. The extension will facilitate further 

cooperation, negotiations, and potential settlement. See MCL 205.732(c). Additionally,

Page 2

Page 2 of 3 

 

4929-1570-3431, v. 2 

granting this Motion may conserve resources for the Parties and the Tribunal, consistent 

with Michigan law. See MCR 1.105 (favoring the “economical determination of every 

action”). 

5. Granting this Motion is proper under Tax Tribunal Act section 32(c), MCL 205.732, which 

provides “(t)he tribunal’s powers include, but are not limited to … Granting other relief or 

issuing writs, orders, or directives that it deems necessary or appropriate in the process of 

disposition of a matter over which it may acquire jurisdiction.” 

6. In accordance with Michigan Tax Tribunal Newsletter 2022-3, an extension should be 

granted as a matter of course as this is the Parties’ first request for an extension and said 

extension is sought via a joint motion. 

 

WHEREFORE, the Parties respectfully request that the Tribunal enter an Order granting 

this Joint Motion, removing this case from the Prehearing General Call commencing on July 1, 

2026, and reassigning the case to the Prehearing General Call commencing on October 1, 2026, 

with a Valuation Disclosure exchange deadline of June 4, 2026. 

 

Respectfully Submitted by: 

 

 

PROPERTY TAX CONSULTANTS 

 

/s/ Jon Aylsworth (with permission) 

 

Jon Aylsworth 

Representatives for Petitioner 

861 Pinecrest Ave SE 

Grand Rapids, MI 49506 

jack@skylinepropertytax.com 

 

 

 

Dated: January 15, 2026 

 

BLOOM SLUGGETT, PC 

 

/s/ Toby Koenig 

 

 

 

 

Toby Koenig (P72367) 

Attorney for Respondent City of Kentwood 

 

 

 

 

 

 

Dated: January 15, 2026

Page 3

Page 3 of 3 

 

4929-1570-3431, v. 2 

PROOF OF SERVICE

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

1 

 

4906-7492-4164, v. 1 

STATE OF MICHIGAN 

DEPARTMENT OF LICENSING & REGULATORY AFFAIRS 

MICHIGAN TAX TRIBUNAL 

 

GRR HOSPITALITY LLC, 

 

Petitioner, 

 

v 

 

CITY OF KENTWOOD, 

 

Respondent. 

 

MOAHR Docket No. 25-002337 

 

Parcel No. 41-18-12-451-015 

 

 

 

 

 

 

 

 

/ 

 

 

 

 

Jon Aylsworth 

Property Tax Consultants 

Representatives for Petitioner 

861 Pinecrest Ave SE 

Grand Rapids, MI 49506 

(269) 366-0300 

jack@skylinepropertytax.com 

 

 

Toby Koenig (P72367) 

Bloom Sluggett, PC 

Attorneys for Respondent 

161 Ottawa Ave NW, Suite 400 

Grand Rapids, MI 49503 

(616) 965-9340 

toby@bloomsluggett.com 

 

 

 

 

 

 

/ 

 

 

 

 

PROOF OF SERVICE 

Tonya Voakes, being duly sworn, deposes and says that she is employed by Bloom 

Sluggett, PC, and that on December 22, 2025, she served a copy of Respondent’s First Pre-

Valuation Discovery Requests to Petitioner by First Class mail and e-mail upon: 

 

Jon Aylsworth 

Property Tax Consultants 

861 Pinecrest Ave SE 

Grand Rapids, MI 49506 

jack@skylinepropertytax.com 

 

 

 

/s/ Tonya Voakes 

 

 

 

 

 

 

 

 

 

 

 Tonya Voakes

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

{06982-001-00161464.1} 

 

STATE OF MICHIGAN 

DEPARTMENT OF LICENSING & REGULATORY AFFAIRS 

MICHIGAN TAX TRIBUNAL 

 

GRR HOSPITALITY LLC, 

 

Petitioner, 

 

v 

 

CITY OF KENTWOOD, 

 

Respondent. 

 

MOAHR Docket No. 25-002337 

 

Parcel No. 41-18-12-451-015 

 

 

 

 

 

 

 

 

/ 

 

 

 

 

Jon Aylsworth 

Property Tax Consultants 

Representatives for Petitioner 

861 Pinecrest Ave SE 

Grand Rapids, MI 49506 

(269) 366-0300 

jack@skylinepropertytax.com 

 

 

Toby Koenig (P72367) 

Bloom Sluggett, PC 

Attorneys for Respondent 

161 Ottawa Ave NW, Suite 400 

Grand Rapids, MI 49503 

(616) 965-9340 

toby@bloomsluggett.com 

 

 

 

 

 

 

/ 

 

 

 

 

RESPONDENT’S APPEARANCE 

NOW COMES attorney Toby Koenig, of the law firm of Bloom Sluggett, PC, and 

hereby enters his appearance on behalf of Respondent City of Kentwood in this matter. 

 

 

 

Dated: December 4, 2025 

Respectfully submitted by, 

BLOOM SLUGGETT, PC 

 

/s/ Toby Koenig 

 

 

 

 

Toby Koenig (P72367) 

Attorneys for Respondents City of Kentwood 

 

PROOF OF SERVICE 

Tonya Voakes, being duly sworn, deposes and says that she is employed by Bloom Sluggett, PC, 

and that on December 4, 2025, she served a copy of Respondent’s Appearance of Toby Koenig by First 

Class mail and e-mail upon: 

 

Jon Aylsworth 

Property Tax Consultants 

861 Pinecrest Ave SE 

Grand Rapids, MI 49506 

jack@skylinepropertytax.com 

 

 

 

 

/s/ Tonya Voakes 

 

 

 

 

 

 

 

 

 

 

 Tonya Voakes

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

ACTING 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 JULY 1 - 15, 2026 PREHEARING GENERAL CALL AND ORDER OF 

PROCEDURE

GRR Hospitality LLC,

Petitioner,

v

 

 

City Of Kentwood,

Respondent.

 MTT Docket No. 25-002337

Please be advised that 25-002337 has been placed on a two-week Prehearing General 

Call commencing July 01, 2026. Parties will be notified at least one week before they 

are scheduled to appear.

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, as provided by TTR 237.

In accordance with MCR 1.109(D)(9), as of January 1, 2021, 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. Please refer to the 

Tribunal’s FAQs and Glossary of Terms pages on our website for more information.

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 March 4, 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.

Page 2

MTT Docket No. 25-002337

Page 2 of 2

IT IS FURTHER ORDERED that the parties shall file and exchange their Prehearing 

Statements by March 4, 2026. 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, as provided by 

TTR 237. 

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

March 4, 2026, which means all discovery has been requested, all motions to compel 

have been filed and resolved, and all requested or ordered discovery has been 

exchanged by that date. Discovery relative to the valuation disclosure prepared

Page 3

STAT

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

GRR HOSPITALITY I LLC 

Vv. 

CITY OF KENTWOOD, 

RECEIVED 

JUN 27 2025 

STATE OF MICHIGAN 

MICHIGAN TAX TRIBUNAL 

DEPARTMENT OF LICENSING & REGULATORY AFFIARS 

MICHIGAN OFFICE OF ADMINISTRATIVE HEARINGS AND RULES 

MICHIGAN TAX TRIBUNAL 

PETITIONER, 

MTT DOCKET NO. 25-002337 

Parcel No. 41-18-12-451-015 

(ANANDA 

EAN NIA 

RESPONDENT. 

ANSWER TO PETITION 

Now comes Respondent, City of Kentwood, by its Assessor, Evan A. Johnson, and answers the 

within Petition as follows: 

1. 

2. 

3. 

© Now a 

Admits to owner of record. 

Admits. 

Admits to current classification and use. Respondent is unable to respond as to 

petitioner’s beliefs regarding the subject property’s original intended use. 

Admits. 

Petitioner is left to their proofs. 

Admits. 

Admits. 

Denies as the assessment is proper based on market indicators of true cash value, utilizing

Page 2

10. 

Respondent asks that the Tribunal deny the request as the Subject properties assessed 

value is correct and complies with the General Property Tax Act and the Michigan 

Constitution. 

WHEREFORE, Respondent asks that this Tribunal affirm the 2025 assessed value as it represents 

no more than fifty percent of the subject’s True Cash Value as of December 31, 2024 as required 

by statute; that this Tribunal further affirm the 2025 taxable value as an appropriate and accurate 

value under Michigan law; and that Respondent be awarded costs and such additional relief as this 

Tribunal may deem appropriate. 

Dated: June 24,2025 

Pr 

4n A. Johnson 

ity Assessor 

City of Kentwood

Page 3

STATE OF MICHIGAN 

DEPARTMENT OF LICENSING & REGULATORY AFFIARS 

MICHIGAN OFFICE OF ADMINISTRATIVE HEARINGS AND RULES 

MICHIGAN TAX TRIBUNAL 

GRR HOSPITALITY I LLC 

) 

) 

PETITIONER, 

) 

) 

) 

v 

) MTT DOCKET NO. 25-002337 

) Parcel No. 41-18-12-451-015 

) 

CITY OF KENTWOOD, 

) 

RESPONDENT. 

) 

PROOF OF SERVICE 

State of Michigan) 

County of Kent 

) 

ss 

Evan A. Johnson who first being duly sworn, deposes and says that on the 24™ day of 

June, 2025 he served a true copy of ANSWER TO PETITION on the following by enclosing said 

document in an envelope with first class postage affixed and posting in 

a United States mail 

receptacle: 

JON AYLSWORTH 

PROPERTY TAX CONSULTANTS 

861 PINECREST AVE SE 

GRAND RAPIDS, MI 49506

Page 4

| 

4900 BRETON AVE., S.E. 

P.O. BOX 8848 

KENTWOOD, MICHIGAN 49518-8848 

4 

USPOSTAGE-mersoves 

= 

Ee Eh 

6 

2045508 $000.63 

0000354203 JUN 25 2025 

PRESORTED 

FIRST CLASS 

Michigan Tax Tribunal 

PO BOX 30232 

Lansing MI 48909 

ELF 

SMM ABS0E 

1] FT 

on I 

UOT RE PULTE (TRE

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

RECEIVED 

AW 

JUL 10 2025 

HCHIGAN TAX TRIBUNAL 

PROPERTY TAX 

CONSULTANTS 

YOUR PROPERTY TAX EXPERTS SINCE 1989 

July 8, 2025 

RE: 

Notice of Docket Number for Entire Tribunal petition at Michigan Tax Tribunal 

MTT Docket 

#_ JS ~ 004 3 3 2- 

Enclosed please find a copy of the petition containing the docket number assigned by the 

Michigan Tax Tribunal, proof of service and copies of additional required documentation for the 

above captioned matter. 

Very truly yours, 

Ji 

ylsworth 

JA/ac 

Enclosures

Page 2

RECEIVED 

oh 

MAY 21 2025 

PROPERTY TAX 

y 

CT 

A 

UNAL 

CONSULTANTS 

YOUR PROPERTY MICHIGAN: T KTR: 1989 

May 21, 2025 

Clerk of the Court 

Michigan Tax Tribunal 

P.O. Box 30232 

Lansing, MI 48909 

RE: 

Property Tax Consultants for GRR Hospitality LLC 

Parcel # 41-18-12-451-015, v. City of Kentwood 

Dear Clerk, 

Enclosed please find Petitioner's Petition and Proof of Service for filing in the above captioned matter. 

Also enclosed is our check in the amount of $600.00 representing the filing fee in this matter. 

Very truly yours, 

d Aylsworth 

Enclosures

Page 3

STATE OF MICHIGAN 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MICHIGAN TAX TRIBUNAL 

Property Tax Consultants for GRR Hospitality LLC, 

Vv 

MTT Docket No. 25-002337 

City of Kentwood, 

PETITION 

Petitioner, GRR Hospitality LLC, through their agent, Property Tax Consultants, petitions this Tribunal 

as follows: 

1. 

Petitioner is GRR Hospitality LLC whose principal office or address is 4495 28" St SE, 

Kentwood, MI 49512. 

2. 

Respondent, City of Kentwood, establishes, levies and collects the property taxes on the subject 

property. 

3. 

The property identification is # 41-18-12-451-015 and the subject property address is 4495 28 

St SE, Kentwood, MI 49512. The property is classified as commercial real property. Petitioners 

Property is presently used for commercial. Petitioner believes that Petitioner’s Property was 

originally designed to be used for commercial. 

4. 

The property is located in Kent County and the school districts of Kentwood Public and the Kent 

Intermediate School District and Grand Rapids Community College. 

5. 

This matter involves issues relating to the true cash and taxable values for the parcel referenced 

above for the 2025 tax year. 

6. 

For tax year 2025, Respondent’s Board of Review determined an assessed value of $2,480,300 a 

state equalized value of $2,480,300 and a taxable value of $2,480,300. 

7. 

Petitioner appealed to the March Board of Review and the requested relief was denied. 

8. 

The 2025 values set by the respondent are invalid and unlawful as they exceed the amount 

allowed by Michigan law and the Michigan Constitution and do not reflect the true cash value of 

the fee simple interest as of the applicable tax date. 

9. 

Petitioner contends the true cash value of the subject property is $3,900,000 which would yield a

Page 4

Dated: May 21, 2025 

By: 

/ 

: 

Jon sid, Property Tax Consultants 

861 Pinecrest Ave SE, Grand Rapids, MI 49506 

269-366-0300 

| jack@skylinepropertytax.com

Page 5

STATE OF MICHIGAN 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MICHIGAN TAX TRIBUNAL 

Property Tax Consultants for: GRR Hospitality LLC

Page 6

Pro

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

GRR Hospitality LLC, 

Petitioner,

 MICHIGAN TAX TRIBUNAL

 ENTIRE TRIBUNAL

v

 

MTT Docket No. 25-002337

City Of Kentwood,

Respondent.

ORDER SETTING ASIDE DEFAULT

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

was held in default on June 10, 2025, and the default has been timely cured. The 

documents curing the default can be reviewed through the docket search function on 

the Tribunal’s website at www.michigan.gov/taxtrib by inputting the docket number and 

clicking on the document link next to the line item entry for the documents. Therefore,

IT IS ORDERED that the Default is SET ASIDE.

By_________________________________

Patricia L. Halm, Tribunal Chair

Entered: July 2, 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

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

RECEIVED 

AW 

JUN 1.7 2025 

PROPERTY TAX 

MICHIGAN TAX TRIBUNAL 

CONSULTANTS 

YOUR PROPERTY TAX EXPERTS SINCE 1989 

June 10, 2025 

Clerk of the Court 

pn 

raninfosdsts 260248001 06/13/25 

0. 

Box 

3023 

Chih: 

2548 

Amt: $200.00 

Lansing, MI 48909 

ID: 

PROPERTY TAX CONSULTANTS 

RE: 

Property Tax Consultants for GRR Hospitality LLC 

Parcel # 41-18-12-451-015, v. City of Kentwood, 

Docket # 25-002337 

Dear Clerk, 

On behalf of GRR Hospitality LLC, in the above matter, please accept this motion to set 

aside and cure the default. 

A check in the amount of $200 is attached, for the additional fee. 

Very truly yours, 

Jon 

Kglsworth 

Agent for GRR Hospitality LLC

Page 2

STATE OF MICHIGAN 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MICHIGAN TAX TRIBUNAL 

Property Tax Consultants for: GRR Hospitality LLC 

Petitioner 

Vv 

Motion to Set Aside Default 

City of Kentwood 

Respondent 

PROOF OF SERVICE 

Jon Aylsworth, deposes and says that on June 10, 2025 he served a copy of the Motion to 

Set Aside Default relative to the above-captioned matter upon: 

Clerk of the Court, Michigan Tax Tribunal 

Via USPS 

ST 

Jon Aylsworth

Page 3

oh 

PROPERTY TAX 

CONSULTANTS" 

861 Pinecrest Ave SE 

East Grand Rapids, MI 49506 

269.366.0300 

Clerk of the Court 

Michigan Tax Tribunal 

P.O. Box 30232 

Lansing, MI 48909 

Distggifyiegajiids 

Jit 

pled

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

GRR Hospitality LLC,

Petitioner, MICHIGAN TAX TRIBUNAL

 ENTIRE TRIBUNAL

v

 

MTT Docket No. 25-002337

City Of Kentwood,

Respondent.

ORDER OF DEFAULT

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

Petitioner did not pay the full required fee for the filing of the petition. See TTR 223. As 

such, the appeal is not properly pending. See TTR 225. Petitioner must pay the 

additional fee amount required for the filing of the petition within 14 days of the entry of 

this order. Tribunal rules and information on filing fees can be found on our website at 

www.michigan.gov/taxtrib. Unfortunately, the payment may not be made via e-filing.

Therefore,

IT IS ORDERED that Petitioner is HELD IN DEFAULT.

IT IS FURTHER ORDERED that the defaulted party shall cure the default, as indicated 

above, within 14 days of the entry of this Order.i 

Failure to comply with this Order will result in the defaulted party being required to file a 

motion to set aside the default (with appropriate filing fee).

By:_______________________________

Entered: June 10, 2025

Patricia L. Halm, Tribunal Chair

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

i “A submission by mail is considered filed on the date indicated by the United States Postal Service 

postmark on the envelope containing the submission. A submission without a postmark or with an illegible 

postmark is considered filed on the date the submission is received by the tribunal. A submission by

Page 2

MTT Docket No. 25-002337

Page 2 of 2

commercial delivery service is considered filed on the date the submission is given to the commercial 

service for delivery to the tribunal as indicated by the receipt date on the package containing the 

submission. A submission by personal service is considered filed on the date the submission is received. 

A submission through the tribunal’s e-filing system by 11:59 p.m. on a business day is considered filed on 

that business day. A submission by email to the email address designated by the tribunal by 11:59 p.m. 

on a business day is considered filed on that business day. A submission on a Saturday, a Sunday, or a 

holiday is considered filed on the following business day, as provided by section 35a of the tax tribunal 

act, MCL 205.735a.” TTR 225(5)

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

PROPERTY TAX 

CONSULTANTS 

May 21, 2025 

Clerk of the Court 

Michigan Tax Tribunal 

P.O. Box 30232 

Lansing, MI 48909 

RE: 

Property Tax Consultants for GRR Hospitality LLC 

Parcel # 41-18-12-451-015, v. City of Kentwood 

Dear Clerk, 

YOUR PROPERTY TAX EXPERTS SINCE 1989 

RECEIVED 

MAY 2 1 2025 wr 

AS 

: 

MICHIGAN TAX TRIBUNAL 

Enclosed please find Petitioner's Petition and Proof of Service for filing in the above captioned matter. 

Also enclosed is our check in the amount of $600.00 representing the filing fee in this matter. 

Very truly yours, 

d Aylsworth 

Enclosures

Page 2

STATE OF MICHIGAN 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MICHIGAN TAX TRIBUNAL 

Property Tax Consultants for GRR Hospitality LLC, 

v 

MTT Docket No. 

City of Kentwood, 

PETITION 

Petitioner, GRR Hospitality LLC, through their agent, Property Tax Consultants, petitions this Tribunal 

as follows: 

Petitioner is GRR Hospitality LLC whose principal office or address is 4495 28" St SE, 

Kentwood, MI 49512. 

Respondent, City of Kentwood, establishes, levies and collects the property taxes on the subject 

property. 

The property identification is # 41-1 8-12-451-015 and the subject property address is 4495 28m 

St SE, Kentwood, MI 49512. The property is classified as commercial real property. Petitioner’s 

Property is presently used for commercial. Petitioner believes that Petitioner’s Property was 

originally designed to be used for commercial. 

The property is located in Kent County and the school districts of Kentwood Public and the Kent 

Intermediate School District and Grand Rapids Community College. 

This matter involves issues relating to the true cash and taxable values for the parcel referenced 

above for the 2025 tax year. 

For tax year 2025, Respondent’s Board of Review determined an assessed value of $2,480,300 a 

state equalized value of $2,480,300 and a taxable value of $2,480,300. 

Petitioner appealed to the March Board of Review and the requested relief was denied. 

The 2025 values set by the respondent are invalid and unlawful as they exceed the amount 

allowed by Michigan law and the Michigan Constitution and do not reflect the true cash value of 

the fee simple interest as of the applicable tax date. 

Petitioner contends the true cash value of the subject property is $3,900,000 which would yield a 

state equalized value of $1,950,000 and the taxable value is $1,950,000. The amount in

Page 3

Dated: May 21, 2025 

By: 

Jon Ayls 

, Property Tax Consultants 

861 Pinecrest Ave SE, Grand Rapids, MI 49506 

269-366-0300 

| jack@skylinepropertytax.com

Page 4

STATE OF MICHIGAN 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MICHIGAN TAX TRIBUNAL 

Property Tax Consultants for: GRR Hospitality LLC 

Petitioner 

v 

i 

PETITION 

City of Kentwood 

Respondent 

PROOF OF SERVICE 

Jon Aylsworth, deposes and says that on May 21, 2025 he served a copy of the Petition relative to the 

above-captioned matter upon: 

Clerk of the Court, Michigan Tax Tribunal 

Via Hand Delivery 

9 

Toby gptecet

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

GRR Hospitality LLC, 

Petitioner,

 MICHIGAN TAX TRIBUNAL

v

MTT Docket No.: 25-002337

City Of Kentwood, 

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: June 10, 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

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

PROPERTY TAX 

CONSULTANTS 

May 21, 2025 

Clerk of the Court 

Michigan Tax Tribunal 

P.O. Box 30232 

Lansing, MI 48909 

RE: 

Property Tax Consultants for GRR Hospitality LLC 

Parcel # 41-18-12-451-015, v. City of Kentwood 

Dear Clerk, 

YOUR PROPERTY TAX EXPERTS SINCE 1989 

RECEIVED 

MAY 2 1 2025 wr 

AS 

: 

MICHIGAN TAX TRIBUNAL 

Enclosed please find Petitioner's Petition and Proof of Service for filing in the above captioned matter. 

Also enclosed is our check in the amount of $600.00 representing the filing fee in this matter. 

Very truly yours, 

d Aylsworth 

Enclosures

Page 2

STATE OF MICHIGAN 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MICHIGAN TAX TRIBUNAL 

Property Tax Consultants for GRR Hospitality LLC, 

v 

MTT Docket No. 

City of Kentwood, 

PETITION 

Petitioner, GRR Hospitality LLC, through their agent, Property Tax Consultants, petitions this Tribunal 

as follows: 

Petitioner is GRR Hospitality LLC whose principal office or address is 4495 28" St SE, 

Kentwood, MI 49512. 

Respondent, City of Kentwood, establishes, levies and collects the property taxes on the subject 

property. 

The property identification is # 41-1 8-12-451-015 and the subject property address is 4495 28m 

St SE, Kentwood, MI 49512. The property is classified as commercial real property. Petitioner’s 

Property is presently used for commercial. Petitioner believes that Petitioner’s Property was 

originally designed to be used for commercial. 

The property is located in Kent County and the school districts of Kentwood Public and the Kent 

Intermediate School District and Grand Rapids Community College. 

This matter involves issues relating to the true cash and taxable values for the parcel referenced 

above for the 2025 tax year. 

For tax year 2025, Respondent’s Board of Review determined an assessed value of $2,480,300 a 

state equalized value of $2,480,300 and a taxable value of $2,480,300. 

Petitioner appealed to the March Board of Review and the requested relief was denied. 

The 2025 values set by the respondent are invalid and unlawful as they exceed the amount 

allowed by Michigan law and the Michigan Constitution and do not reflect the true cash value of 

the fee simple interest as of the applicable tax date. 

Petitioner contends the true cash value of the subject property is $3,900,000 which would yield a 

state equalized value of $1,950,000 and the taxable value is $1,950,000. The amount in

Page 3

Dated: May 21, 2025 

By: 

Jon Ayls 

, Property Tax Consultants 

861 Pinecrest Ave SE, Grand Rapids, MI 49506 

269-366-0300 

| jack@skylinepropertytax.com

Page 4

STATE OF MICHIGAN 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MICHIGAN TAX TRIBUNAL 

Property Tax Consultants for: GRR Hospitality LLC 

Petitioner 

v 

i 

PETITION 

City of Kentwood 

Respondent 

PROOF OF SERVICE 

Jon Aylsworth, deposes and says that on May 21, 2025 he served a copy of the Petition relative to the 

above-captioned matter upon: 

Clerk of the Court, Michigan Tax Tribunal 

Via Hand Delivery 

9 

Toby gptecet

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.