Michigan

Grr Hospitality LLC Petitioner Vs. City Of Kentwood Respondent

Petitioner: Grr Hospitality LLC
Respondent: City Of Kentwood

Case overview

Docket number: 26-002637-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
6	Prehearing General Call	Not recorded	Not recorded	10/16/2026	Not recorded	Download
5	Answer was received	RESP	Not recorded	09/14/2026	Not recorded	Download
Not recorded	Not recorded	Not recorded	Not recorded	Not recorded	Not recorded	Download
4	Proof of service of petition was received.	PET	Not recorded	08/19/2026	Not recorded	Download
3	Petition has been verified	PET	1	07/11/2026	Not recorded	Download
2	Notice of Docket Number ET	Not recorded	Not recorded	07/11/2026	Not recorded	Download
1	A petition was received.	PET	Not recorded	05/13/2026	$600.00	Download

Documents

Prehearing_General_Call.2026-10-16_13-21-35.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 SEPTEMBER 16- 30, 2027 PREHEARING GENERAL CALL AND

ORDER OF PROCEDURE

GRR Hospitality LLC,

Petitioner,

City Of Kentwood,

Respondent.

MTT Docket No. 26-002637

Please be advised that 26-002637 has been placed on a two-week Prehearing General

Call commencing September 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.

Page 2

MTT Docket No. 26-002637

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 May 20, 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 May 20, 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

May 20, 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

September 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: October 16, 2026

Page 3

MTT Docket No. 26-002637

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

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

representatives.

By: Tribunal Clerk

Page 4

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 SEPTEMBER 16- 30, 2027 PREHEARING GENERAL CALL AND 

ORDER OF

Page 5

MTT

Page 6

MT

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Answer to Petition with POS.pdfRead complete document text →

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Page 1

STATE OF MICHIGAN 

DEPARTMENT OF LICENSING & REGULATORY AFFIARS 

MICHIGAN OFFICE OF ADMINISTRATIVE HEARINGS AND RULES 

MICHIGAN TAX TRIBUNAL 

GRR HOSPITALITY ILLC 

PETITIONER, 

V. 

MTT DOCKET NO. 26-002637 

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

CITY OF KENTWOOD, 

RESPONDENT. 

Ne 

Ma 

Ne Ne Ne Se 

Ne Ne 

ANSWER TO PETITION 

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

within Petition as follows: 

1. 

Admits to owner of record. 

2. 

Admits. 

3. 

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

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

4. 

Admits. 

5. 

Petitioner is left to their proofs. 

6. 

Admits. 

7. 

Admits. 

8. 

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

the accepted approaches for the valuation of real property. 

9. 

Denies the petitioner’s contention of true cash value of the subject property.

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 2026 assessed value as it represents 

no more than fifty percent of the subject’s True Cash Value as of December 31, 2025 as required 

by statute; that this Tribunal further affirm the 2026 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: September 14,2026 

/s/ Evan A. Johnson 

Evan A. Johnson 

City 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. 26-002637 

) 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 14™ day of 

September, 2026 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 

Wd 

7 

—-— 

Evan A. a MMAO 

City Assessor 

for Respondent

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EntireTribunalCaseISAnswer.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

Entire Tribunal Case Information Sheet - Respondent

MTT DOCKET NO. 26-002637

Section 1: Respondent’s Contact Information

Filer Type: 

Local Unit of Government

Local Unit of Government

City Of Kentwood (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

Evan

M.I.

Last Name

Johnson

Firm Name (if any)

City of Kentwood

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

4900 Breton Ave

City or Town

Kentwood

State

 Michigan

ZIP Code

49518

Telephone Number

6165540723

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

johnsona@kentwood.us

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

Respondent or Authorized Attorney/Representative’s Signature: 

Evan A. Johnson

/s/

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Page 1

ECEIVED 

al 

AUG 1 9 2026 

MICHIGAN TAX TRIBUNAL 

PROPERTY TAX 

CONSULTANTS 

YOUR PROPERTY TAX EXPERTS SINCE 1989 

August 14, 2026 

RE: 

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

MTT Docket # _ 46 ~ O9Y £7 

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, 

Jo 

orth 

JA/ac 

Enclosures

Page 2

STATE OF MICHIGAN 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MICHIGAN TAX TRIBUNAL 

Property Tax Consultants for: GRR Hospitality LLC 

Petitioner 

v 

PETITION 

MTT Docket # 26-002637 

City of Kentwood 

Respondent 

PROOF OF SERVICE: 

Jon Aylsworth, deposes and says that on August 14, 2026 he served a copy of the Petition relative to the 

above-captioned matter upon: 

Via certified mail, return receipt requested, with proper postage affixed thereto. 

Assessor, City of Kentwood 

PO Box 8848, Kentwood, MI 49518 

Clerk, City of Kentwood 

PO Box 8848, Kentwood, MI 49518 

Via United States First-Class mail with proper postage affixed thereto. 

Clerk, Kent County 

i 

300 Monroe Ave NW, Grand Rapids, MI 49503 

; 

Director of Equalization, Kent County 

300 Monroe Ave NW, Grand Rapids, MI 49503 

: 

Secretary of School Board, Kentwood Public School District 

5820 Eastern Ave, Kentwood, MI 49508 

; 

Secretary of School Board, Kent Intermediate School District 

2930 Knapp Street NE, Grand Rapids, MI 49525 

State Treasurer, Michigan Department of Treasury 

430 W. Allegan, Lansing, MI 48922 

Clerk of the Court, Michigan Tax Tribunal 

P.O. Box 30232, Lansing, MI 48909 

SF

Page 3

RECEIVED 

AP) 

: 

MAY 13 2026 

PROPERTY TAX 

MICHIGAN TAX TRIBUNAL 

CONSULTANTS 

YOUR PROPERTY TAX EXPERTS SINCE 1989 

May 13, 2026 

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, 

Jon/Aylsworth 

JAJac 

Enclosures

Page 4

STATE OF MICHIGAN

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

MICHIGAN TAX TRIBUNAL

Property Tax Consultants for GRR Hospitality LLC.

City of Kentwood,

MTT Docket No. 26-002637

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 2g St SE,

Kentwood, MI 49512.

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

property.

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

St SE, Kentwood, MI 49512. The property is classified as commercial real property. 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 2026 tax year.

For tax year 2026, Respondent’s Board of Review determined an assessed value of $2,075,100 a

state equalized value of $2,075,100 and a taxable value of $1,552,515.

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

The 2026 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 $2,000,000 which would yield a

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

contention is $1,075,100 for assessed v

Page 5

a 

Dated: May 13, 2026 

By: 

7 

Jon Aylsworth, Property Tax Consultants 

861 Pinecrest Ave SE, Grand Rapids, MI 49506 

269-366-0300 

| jack@skylinepropertytax.com

Page 6

Property Tax Consultants 

861 Pinecrest Ave SE 

Grand Rapids, Mi 49506 

Michigan Tax Tribunal

ATTN: Clerk 

P.O. Box 30232 

Lansing, Mi 48909 

USPS TRACKING® # 

BIRO 

J 

9534 6123 9537 6226 6167 27

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Page 1

RECEIVED 

AW 

MAY 13 2026 % 

) 

ped 

PROPERTY TAX 

MICHIGAN TAX TRIBUNAI 

CONSULTANTS 

YOUR PROPERTY TAX EXPERTS SINCE 1989 

May 13,2026 

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, 

Jon/Aylsworth 

JX/ac 

Enclosures

Page 2

STATE OF MICHIGAN

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

MICHIGAN TAX TRIBUNAL

Property Tax Consultants for GRR Hospitality LLC,

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

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

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

originally designed to be used for commercial.

The propetty 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 2026 tax year.

For tax year 2026, Respondent’s Board of Review determined an assessed value of $2,075,100 a

state equalized value of $2,075,100 and a taxable value of $1,552,515.

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

The 2026 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 $2,000,000 which would yield a

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

Page 3

Dated: May 13, 2026 

By: 

yl 

n Aylsworth, 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 

\% 

PETITION 

City of Kentwood 

Respondent 

PROOF OF SERVICE 

Jon Aylsworth, deposes and says that on May 13, 2026 he served a copy of the Petition relative to the 

above-captioned matter upon: 

Clerk of the Court, Michigan Tax Tribunal 

Via Hand Delivery 

ya. 

Tog 

taeont

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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

GRR Hospitality LLC,

Petitioner,

MICHIGAN TAX TRIBUNAL

MTT Docket No.: 26-002637

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: July 11, 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.