Record Finder / 25-001739-TT
Michigan
Harbor Village At Harbor Shores LLC, Petitioner Vs. City Of Benton Harbor, Respondent
- Petitioner
- Harbor Village At Harbor Shores LLC
- Respondent
- City Of Benton Harbor
Case overview
- Docket number
- 25-001739-TT
- Status
- Disposed
- CaseType
- ET Property
- Division
- ET
- County
- Berrien
- Judge
- No judge assigned
Docket history
| Line # | Subject | Filer | Line Ref | Enter Date/Post Mark | Fee | Related Item |
|---|---|---|---|---|---|---|
| 10 | Order of Dismissal | Not recorded | Not recorded | 11/03/2025 | Not recorded | Download |
| 9 | Proof of Service of Misc Documents was received. | PET | Not recorded | 11/03/2025 | Not recorded | Download |
| 8 | Motion to Withdraw Appeal was received. | PET | Not recorded | 11/03/2025 | $0.00 | Download |
| 7 | Answer was received | Not recorded | Not recorded | 08/26/2025 | Not recorded | Download |
| 6 | ET Case Info Sheet | Not recorded | Not recorded | 08/26/2025 | Not recorded | Download |
| 5 | Proof of service of petition was received. | PET | Not recorded | 08/06/2025 | Not recorded | Download |
| 4 | Petition has been verified | PET | 2 | 07/23/2025 | Not recorded | Download |
| 3 | Notice of Docket Number ET | Not recorded | Not recorded | 07/23/2025 | Not recorded | Download |
| 2 | A petition was received. | PET | Not recorded | 05/29/2025 | Not recorded | Download |
| 1 | ET Case Info Sheet | Not recorded | Not recorded | 05/29/2025 | $600.00 | Download |
Documents
Order_of_Dismissal-Joint_Withdraw.2025-11-03_15-10-21.0000.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 Harbor Village at Harbor Shores LLC, Petitioner, MICHIGAN TAX TRIBUNAL ENTIRE TRIBUNAL v MTT Docket No. 25-001739 City Of Benton Harbor, Respondent. ORDER GRANTING JOINT MOTION TO WITHDRAW ORDER OF DISMISSAL The Tribunal has reviewed the file in the above-captioned case and finds that the parties have filed a Joint Motion to Withdraw the appeal. Therefore, IT IS ORDERED that the parties’ Joint Motion to Withdraw is GRANTED. IT IS FURTHER ORDERED that this case is DISMISSED. This order resolves all pending issues and closes the case. By:_____________________________________ Patricia L. Halm, Tribunal Chair Entered: November 3, 2025 PROOF OF SERVICE I certify that a copy of the foregoing was sent on the entry date indicated above to the parties or their attorneys or authorized representatives, if any, utilizing either the mailing or email addresses on file, as provided by those parties, attorneys, or authorized representatives. By: Tribunal Clerk
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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 Harbor Village at Harbor Shores LLC, Petitioner, MICHIGAN TAX TRIBUNAL ENTIRE TRIBUNAL v MTT Docket No. 25-001739 City Of Benton Harbor, Respondent. ORDER GRANTING JOINT MOTION TO WITHDRAW ORDER OF DISMISSAL The Tribunal has reviewed the file in the above-captioned case and finds that the parties have filed a Joint Motion to Withdraw the appeal. Therefore, IT IS ORDERED that the parties’ Joint Motion to Withdraw is GRANTED. IT IS FURTHER ORDERED that this case is DISMISSED. This order resolves all pending issues and closes the case. By:_____________________________________ Patricia L. Halm, Tribunal Chair Entered: November 3, 2025 PROOF OF SERVICE I certify that a copy of the foregoing was sent on the entry date indicated above to the parties or their attorneys or authorized representatives, if any, utilizing either the mailing or email addresses on file, as provided by those parties, attorneys, or authorized representatives. By: Tribunal Clerk
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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 Harbor Village at Harbor Shores LLC, Petitioner, MICHIGAN TAX TRIBUNAL ENTIRE TRIBUNAL v MTT Docket No. 25-001739 City Of Benton Harbor, Respondent. ORDER GRANTING JOINT MOTION TO WITHDRAW ORDER OF DISMISSAL The Tribunal has reviewed the file in the above-captioned case and finds that the parties have filed a Joint Motion to Withdraw the appeal. Therefore, IT IS ORDERED that the parties’ Joint Motion to Withdraw is GRANTED. IT IS FURTHER ORDERED that this case is DISMISSED. This order resolves all pending issues and closes the case. By:_____________________________________ Patricia L. Halm, Tribunal Chair Entered: November 3, 2025 PROOF OF SERVICE I certify that a copy of the foregoing was sent on the entry date indicated above to the parties or their attorneys or authorized representatives, if any, utilizing either the mailing or email addresses on file, as provided by those parties, attorneys, or authorized representatives. By: Tribunal Clerk
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PROOF OF SERVICE Re Joint Motion to Withdraw Appeal re Harbor(28171013.1).pdfRead complete document text →
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STATE OF MICHIGAN DEPARTMENT OF LICENSING & REGULATORY AFFAIRS MICHIGAN ADMINISTRATIVE HEARING SYSTEM MICHIGAN TAX TRIBUNAL HARBOR VILLAGE AT HARBOR SHORES, LLC, Petitioner, MTT Docket No. 25-001739 v. Parcel No. 11-54-9425-3415-00-0 CITY OF BENTON HARBOR, PROOF OF SERVICE Respondent. Adam J. Brody (P62035) Deborah I. Ondersma (P55907) VARNUM LLP Attorneys for Petitioner 333 Bridge Street, N.W. P.O. Box 352 Grand Rapids, MI 49501-0352 (616) 336-6000 ajbrody@varnumlaw.com diondersma@varnumlaw.com Toby Koenig (P72367) BLOOM SLUGGETT Attorneys for Respondent 161 Ottawa Ave. NW, Suite 400 Grand Rapids, MI 49503 (616) 965-9340 toby@bloomsluggett.com _____________________________________ I, Debbie Ryerson, am a legal assistant at Varnum, and state that on November 3, 2025, I served Joint Motion to Withdraw Appeal, along with copy of this Proof of Service upon: Toby Koenig BLOOM SLUGGETT 161 Ottawa Ave. NW, Suite 400 Grand Rapids, MI 49503 toby@bloomsluggett.com via email and by putting a copy in a sealed envelope, addressed to each of the above-named individuals, and depositing it in our internal office mail pickup for delivery the same day with first- class postage fully prepaid thereon to the United States Post Office. I declare that the statements above are true to the best of my information, knowledge, and belief. _/s/ Debbie Ryerson _________________ Debbie Ryerson
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HARBOR Joint Motion to Withdraw Appeal re Harbor Village (Tax Appeal)(28160010.1).pdfRead complete document text →
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STATE OF MICHIGAN DEPARTMENT OF LICENSING & REGULATORY AFFAIRS MICHIGAN ADMINISTRATIVE HEARING SYSTEM MICHIGAN TAX TRIBUNAL HARBOR VILLAGE AT HARBOR SHORES, LLC, Petitioner, MTT Docket No. 25-001739 v. Parcel No. 11-54-9425-3415-00-0 CITY OF BENTON HARBOR, Respondent. Adam J. Brody (P62035) Deborah I. Ondersma (P55907) VARNUM LLP Attorneys for Petitioner 333 Bridge Street, N.W. P.O. Box 352 Grand Rapids, MI 49501-0352 (616) 336-6000 ajbrody@varnumlaw.com diondersma@varnumlaw.com Toby Koenig (P72367) BLOOM SLUGGETT Attorneys for Respondent 161 Ottawa Ave. NW, Suite 400 Grand Rapids, MI 49503 (616) 965-9340 toby@bloomsluggett.com _____________________________________ JOINT MOTION TO WITHDRAW APPEAL The above-identified parties, by and through their attorneys, state as follows: As a result of further review, Petitioner has determined withdrawal of this appeal is warranted. Respondent has no objection to the withdraw. Therefore, the parties jointly request that
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2 this Honorable Tribunal dismiss the appeal of the above-captioned matter without costs or attorneys' fees to either party. DATED: October 31, 2025 Respectfully submitted, VARNUM LLP Attorneys for Petitioner _/s/ Deborah I. Ondersma ___________ Adam J. Brody (P62035) Deborah I. Ondersma (P55907) BUSINESS ADDRESS & TELEPHONE 333 Bridge Street NW, Suite 1700 P.O. Box 352 Grand Rapids, MI 49501-0352 (616) 336-6000 ajbrody@varnumlaw.com diondersma@varnumlaw.com DATED: October 31, 2025 Respectfully submitted, BLOOM SLUGGETT Attorneys for Respondent _/s/ Toby Koenig (w/ permission) _____ Toby Koenig (P72367) BUSINESS ADDRESS & TELEPHONE: 161 Ottawa Ave. NW, Suite 400 Grand Rapids, MI 49503 (616) 965-9340 toby@bloomsluggett.com 28160010.1
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St. Joseph - Harbor Village - Appearance and Answer with Exhibit A 425 Agreement 8-26-25.pdfRead complete document text →
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STATE OF MICHIGAN MICHIGAN OFFICE OF ADMINISTRATIVE HEARINGS AND RULES MICHIGAN TAX TRIBUNAL HARBOR VILLAGE AT HARBOR SHORES, LLC, Petitioner, v CITY OF BENTON HARBOR, Respondent. MTT Docket No. 25-001739-TT PPN: 11-54-9425-3415-00-0 (City of Benton Harbor for tax billing purposes) PPN: 11-76-3400-0015-00-0 (City of St. Joseph parcel number) / Adam J. Brody (P62035) Deborah I. Ondersma (P55907) VARNUM, LLP Attorneys for Petitioner 333 Bridge ST, NW P.O. Box 352 Grand Rapids, MI 49501-0352 ajbrody@varnumlaw.com diondersma@varnumlaw.com Toby Koenig (P72367) BLOOM SLUGGETT, PC Attorney for Respondent 161 Ottawa Ave. NW, Suite 400 Grand Rapids, MI 49503 (616) 965-9343 toby@bloomsluggett.com / APPEARANCE NOW COMES attorney Toby Koenig, of the law firm of Bloom Sluggett, PC, and hereby enters his appearance on behalf of Respondent in this matter. Dated: August 26, 2025 Respectfully submitted, BLOOM SLUGGETT, PC /s/ Toby Koenig Toby Koenig (P72367) Attorney for Respondent 161 Ottawa Ave. NW, Suite 400 Grand Rapids, MI 49503 (616) 965-9340
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2 4903-3076-8481, v. 1 STATE OF MICHIGAN MICHIGAN OFFICE OF ADMINISTRATIVE HEARINGS AND RULES MICHIGAN TAX TRIBUNAL HARBOR VILLAGE AT HARBOR SHORES, LLC, Petitioner, v CITY OF BENTON HARBOR, Respondent. MTT Docket No. PPN: 11-54-9425-3415-00-0 (City of Benton Harbor for tax billing purposes) PPN: 11-76-3400-0015-00-1 (City of St. Joseph parcel number) / MTT Docket No. PPN: 11-54-9425-3415-00-0 (City of Benton Harbor for tax billing purposes) PPN: 11-76-3400-0015-00-0 (City of St. Joseph parcel number) Adam J. Brody (P62035) Deborah I. Ondersma (P55907) VARNUM, LLP Attorneys for Petitioner 333 Bridge Street, NW P.O. Box 352 Grand Rapids, MI 49501-0352 ajbrody@varnumlaw.com diondersma@varnumlaw.com Toby Koenig (P72367) BLOOM SLUGGETT, PC Attorney for Respondent 161 Ottawa Ave. NW, Suite 400 Grand Rapids, MI 49503 (616) 965-9343 toby@bloomsluggett.com / RESPONDENT’S ANSWER TO PETITION AND AFFIRMATIVE DEFENSES NOTE: The subject property is part of a 425 Agreement between the City of St. Joseph and the City of Benton Harbor. The City of St. Joseph is filing this Answer to Petitioner’s Petition as Respondent because the City of St. Joseph is the assessing unit. The City of Benton Harbor is responsible only to mail the tax bills. The 425 Agreement is attached as “Exhibit A” to this Answer. Respondent through its attorneys hereby submits its Answer to Petition and Affirmative Defenses as follows: 1. Admitted. 2. Respondent admits the subject property’s parcel number and property address, and that the subject property is subject to a “425 Agreement” pursuant to PA 425 of 1984
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3 4903-3076-8481, v. 1 between the City of St. Joseph and the City of Benton Harbor, Berrien County, Michigan. Petitioner’s allegation as to its party in interest status involves a legal conclusion to which no response is required. 3. Denied that the City of Benton Harbor assesses the subject property; rather, pursuant to the 425 Agreement, the City of St. Joseph establishes the assessment. Admitted that the City of Benton Harbor levies and collects the property taxes on the subject property. 4. Admitted. 5. Admitted. 6. Admitted. 7. Admitted that Petitioner protested the 2025 assessment to the 2025 March Board of Review and that the Board of Review denied the requested relief. The remaining allegations contain a conclusion of law to which no response is required. 8. Admitted. 9. Denied that Respondent City of Benton Harbor established the values in Paragraph 9 of the petition in that the City of St. Joseph established the values for the ad valorem roll. Admitted that the values alleged correctly reflect the subject property’s assessment on the ad valorem property tax roll for the tax year at issue. 10. Denied as untrue. 11. Respondent admits that Petitioner contends the values in dispute, but denies that the property is improperly assessed and further denies that Petitioner is entitled to any relief. 12. Paragraph 12 contains a request for relief to which no response is required, to the extent a response is required, Respondent denies that Petitioner is entitled to any relief. 13. Paragraph 13 contains a restatement of Petitioner’s claim to which no response is required; to the extent a response is required, Respondent denies as untrue in that the property was properly assessed and Petitioner is not entitled to any relief. 14. Denied as untrue. AFFIRMATIVE DEFENSES 1. Petitioner has failed to state a claim upon which relief can be granted. 2. Petitioner’s claims against Respondent are barred because the valuation methods used comply with the Constitution, state law, and prevailing State Tax Commission procedures.
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4 4903-3076-8481, v. 1 3. Respondent’s assessment reflects 50% of the subject property’s true cash value, and the values on the roll, including the taxable value, comply with the General Property Tax Act. 4. Petitioner has failed to allege facts to support standing to bring this appeal or that it is a proper party-in-interest. 5. Petitioner has failed to allege facts to support its allegation that the taxable value of the subject property is improper. 6. Respondent reserves the right to identify further affirmative defenses as may become known through discovery. WHEREFORE, Respondent requests that the Tribunal dismiss Petitioner’s petition with prejudice and award Respondent its costs, attorney fees, and all such further and additional relief as this Tribunal may deem appropriate. Dated: August 26, 2025 Respectfully submitted, BLOOM SLUGGETT, PC /s/ Toby Koenig Toby Koenig (P72367) Attorney for Respondent PROOF OF SERVICE Tonya
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E
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10._Entire_Tribunal_Case_Information_Sheet_Must_Upload_Answer_.ca571fb9-b62d-4ac0-9a91-1d6529aea222.pdfRead complete document text →
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STATE OF MICHIGAN GRETCHEN WHITMER GOVERNOR DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS LANSING ORLENE HAWKS DIRECTOR Entire Tribunal Case Information Sheet - Respondent MOAHR DOCKET NO. 25-001739 Section 1: Respondent’s Contact Information Filer Type: Local Unit of Government City Of St Joseph (BERRIEN) Local Unit of Government/First Name M.I. Last Name Home Address (No., Street, P.O. Box or Rural Route) City or Town State Michigan ZIP Code Telephone Number Fax Number E-mail Address (do not enter unless you want MTT to send all correspondence via e-mail) Section 2: Attorney/Authorized Representative’s Contact Information First Name Toby M.I. Last Name Koenig Firm Name (if any) Bloom Sluggett PC Address (No., Street, P.O. Box or Rural Route) 161 Ottawa Ave NW Suite 400 City or Town Grand Rapids State Michigan ZIP Code 49503 Telephone Number 616-965-9343 Fax Number 616-965-9343 E-mail Address (do not enter unless you want MTT to send all correspondence via e-mail) toby@bloomsluggett.com Electronic Signature *Typing your name below will serve as your signature Respondent or Authorized Attorney/Representative’s Signature: Toby Koenig /s/
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PROOF re Petition re Harbor Village (Property Tax Appeal)(27744522.1).pdfRead complete document text →
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STATE OF MICHIGAN DEPARTMENT OF LICENSING & REGULATORY AFFAIRS MICHIGAN ADMINISTRATIVE HEARING SYSTEM MICHIGAN TAX TRIBUNAL HARBOR VILLAGE AT HARBOR SHORES, LLC, Petitioner, MTT Docket No. 25-001739 v. Parcel No. 11-54-9425-3415-00-0 CITY OF BENTON HARBOR, Respondent. Adam J. Brody (P62035) Deborah I. Ondersma (P55907) VARNUM LLP Attorneys for Petitioner 333 Bridge Street, N.W. P.O. Box 352 Grand Rapids, MI 49501-0352 (616) 336-6000 ajbrody@varnumlaw.com diondersma@varnumlaw.com _____________________________________ PROOF OF SERVICE On the date below, I sent by U.S. certified mail, return receipt requested, a copy of the (1) Case Information Sheet; (2) Entire Tribunal Property Tax Petition; (3) Notice of Docket Number MTT Docket No. 25-001739; and (4) Proof of Service to: ASSESSOR Angela Story, Assessor City Hall 200 E. Wall St. Benton Harbor, MI 49022 CITY CLERK Tiffany Moore - City Clerk City Hall 200 E. Wall St. Benton Harbor, MI 49022
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On the date below, I sent by U.S. First Class Mail, a copy of the foregoing documents to: EQUALIZATION DIRECTOR Warren Parris Equalization Director Berrien County 100 Church St. St. Joseph, MI 49085 COUNTY CLERK Stacy Loar-Porter, Clerk Berrien County 811 Port Street, First Floor St. Joseph, MI 49085 SECRETARY OF SCHOOL BOARD Amy Marohn Secretary of Board of Education St. Joseph Public Schools 2580 S. Cleveland Avenue St. Joseph, MI 49085 STATE TREASURER Michigan Department of Treasury State Treasurer 430 West Allegan Lansing, MI 48922 I declare that the statement above is true to the best of my information, knowledge and belief. Dated: August 5, 2025 __/s/ Debbie Ryerson ____ Debbie Ryerson
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Harbor Village Petition.pdfRead complete document text →
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STATE OF MICHIGAN DEPARTMENT OF LICENSING & REGULATORY AFFAIRS MICHIGAN ADMINISTRATIVE HEARING SYSTEM MICHIGAN TAX TRIBUNAL HARBOR VILLAGE AT HARBOR SHORES, LLC, Petitioner, MTT Docket No. _______________ v. Parcel No. 11-54-9425-3415-00-0 CITY OF BENTON HARBOR, Respondent. Adam J. Brody (P62035) Deborah I. Ondersma (P55907) VARNUM LLP Attorneys for Petitioner 333 Bridge Street, N.W. P.O. Box 352 Grand Rapids, MI 49501-0352 (616) 336-6000 ajbrody@varnumlaw.com diondersma@varnumlaw.com _____________________________________ PETITION Petitioner, Harbor Village at Harbor Shores, LLC, by and through its attorneys, VARNUM LLP, states the following for its Petition against Respondent, City of Benton Harbor: 1. Petitioner, Harbor Village at Harbor Shores LLC, is a Michigan limited liability company with its principal address at 800 Whitwam Dr. 15, Saint Joseph, MI 49085. 2. Petitioner is the owner of and/or the party in interest with respect to the subject real property (the "Property") which is located, pursuant to Public Act 425 of 1984 Agreement, in the City of Benton Harbor, Berrien County, Michigan, and is more particularly described as: Parcel No. Property Address 11-54-9425-3415-00-0 800 Whitwam Dr. 15
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2
3.
Respondent, the City of Benton Harbor ("Respondent"), assesses, levies and
collects the property taxes on the Property pursuant to a Public Act of 1984 Agreement with the
City of Saint Joseph, Michigan.
4.
The Property is located in Berrien County and is located with the St. Joseph Public
School District.
5.
The Property is classified as 201 Commercial-Improved.
6.
The Property was designed to be and is currently used as a hotel.
7.
Because the Property is classified as commercial improved real property, no appeal
to Respondent's Board of Review was required. However, Petitioner protested the 2025 assessment
to Respondent's 2025 March Board of Review. Respondent’s Board of Review denied Petitioner’s
requested relief. See Exhibit 1.
8.
The tax year at issue is tax year 2025.
9.
The Tax Year 2025 values for the Property as established by Respondent are:
Parcel/Address
True Cash Value
Assessed/State
Equalized Value
Taxable Value
11-54-9425-3415-00-0
800 Whitwam Dr. 15
10,903,800
5,451,900
4,546,710
10.
Petitioner contends the correct values for the Property are:
Parcel/Address
True Cash Value
Assessed/State
Equalized Value
Taxable Value
11-54-9425-3415-00-0
800 Whitwam Dr.
7,500,000
3,750,000
3,750,000Page 3
3 11. The values in dispute for the Property are: Parcel/Address True Cash Value Assessed/State Equalized Value Taxable Value 11-54-9425-3415-00-0 800 Whitwam Dr. $3,403,800 $1,701,900 $796,710 12. Petitioner requests a reduction of the Property's true cash, assessed, state equalized and taxable values as outlined above, which values are based on the relevant market. Petitioner further requests a refund with interest of taxes paid due to the original, incorrect assessment, as well as any other relief this Tribunal deems appropriate. 13. This appeal involves issues related to the Property's true cash value and taxable value. 14. The 2025 values imposed on the Property, and the taxes to be levied and collected thereon, are invalid and unlawful and operate as fraud upon the taxpayer for the reason that: (a) The assessed, state equalized, and/or taxable values exceed the amounts permitted by the Michigan Constitution and applicable statutes and do not reflect the sales of similar properties. (b) The assessed, state equalized and/or taxable values are at higher percentages of true cash value than permissible under the Michigan Constitution and applicable statutes. (c) The assessed, state equalized and/or taxable values are based upon an erroneous determination of the true cash value of Petitioner’s Property and are based upon the application of wrong principles. (d) The assessed, state equalized and/or taxable values, and the mode of assessment adopted by Respondent, discriminate against Petitioner, its constitutional rights of uniformity, equal protection, and due process of law. WHEREFORE, Petitioner requests that the Tribunal grant the following relief: A. Reduce the assessed, state equalized and taxable values of the Property to $3,750,000 and order a refund with interest; and
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4 B. Provide such additional relief to Petitioner as this Tribunal shall deem appropriate. VARNUM, LLP Attorneys for Petitioner Dated: May 29, 2025 By:____/s/ Deborah I. Ondersma _________ Adam J. Brody (P62035) Deborah I. Ondersma (P55907) Business Address/Telephone: 333 Bridge Street, N.W. P.O. Box 352 Grand Rapids, MI 49501-0352 (616) 336-6000 ajbrody@varnumlaw.com diondersma@varnumlaw.com 27428338.1
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EXHIBIT 1
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03/28/2025 10:15 AM 2025 BOARD OF REVIEW DECISION FROM CITY OF BENTON HARBOR ANGELA STORY 200 E WALL ST BENTON HARBOR, MI 49022 NAME AND ADDRESS OF OWNER OR PERSON NAMED ON ASSESSMENT ROLL: PROPERTY IDENTIFICATION: (Parcel Code required. Property address and legal description optional.): 11-54-9425-3415-00-0 800 WHITWAM DR SPLIT/COMBINED ON 01/30/2015 FROM 76-0024-0076-06-0, HARBOR VILLAGE AT HARBOR SHO 54-9425-0076-06-0; UNIT 15 THE INN AT HARBOR SHORES IT AM oR 908 5 CONDOMINIUM LIBER 288 PAGE | CONDITIONAL TRANSFER OF PROPERTY PURSUANT TO ACT 425 PF 1984 BETWEEN THE CITIES OF ST. JOSEPH AND BENTON HARBOR SEE 11-76-3400-0015-00-0 1ST AMENDMENT LIBER 288 PAGE 162 THIS PROPERTY IS CLASSIFIED 201 (COMMERCIAL-IMPROVED) Thank you for attending this years March Board of Review. The Board has reviewed the information you supplied and the data necessary to compute your assessment and taxable value. The Board has completed their review
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M
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ET_Notice_of_Docket_Number.2025-07-23_09-05-54.0000.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 Harbor Village at Harbor Shores LLC, Petitioner, MICHIGAN TAX TRIBUNAL v MTT Docket No.: 25-001739 City Of Benton Harbor, Respondent. NOTICE OF DOCKET NUMBER TAKE NOTICE that an Entire Tribunal petition has been filed and the above-noted docket number has been assigned to that petition. This docket number shall be noted on the petition and the petition shall be served within 45 days of the issuance of this notice, as required by TTR 227 and MCL 205.735a, even if the petition was served when filed. A proof of service shall also be filed with the Tribunal within 45 days of the issuance of this notice evidencing the service of the petition. If you submitted a proof of service with the petition, you must still serve the petition and file a second proof of service including the docket number, pursuant to this notice. Failure to serve the petition and file a proof of service within 45 days of the issuance of the notice may result in the dismissal of this case. Under TTR 235(1), “[t]he respondent shall file an answer or responsive motion within 28 days after the date of service of the petition with noted docket number.” Failure to do so will result in Respondent being placed in default. The docket number also needs to be noted on all other documents submitted in this case. Further, the assignment of the docket number does not mean that the Tribunal has authority over the petition or that the petition complies with statutory requirements or the Tribunal’s rules. By: __Tribunal Clerk________ Entered: July 23, 2025 PROOF OF SERVICE I certify that a copy of the foregoing was sent on the entry date indicated above to the parties or their attorneys or authorized representatives, if any, utilizing either the mailing or email addresses on file, as provided by those parties, attorneys, or authorized representatives. By: Tribunal Clerk
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Harbor Village Petition.pdfRead complete document text →
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STATE OF MICHIGAN DEPARTMENT OF LICENSING & REGULATORY AFFAIRS MICHIGAN ADMINISTRATIVE HEARING SYSTEM MICHIGAN TAX TRIBUNAL HARBOR VILLAGE AT HARBOR SHORES, LLC, Petitioner, MTT Docket No. _______________ v. Parcel No. 11-54-9425-3415-00-0 CITY OF BENTON HARBOR, Respondent. Adam J. Brody (P62035) Deborah I. Ondersma (P55907) VARNUM LLP Attorneys for Petitioner 333 Bridge Street, N.W. P.O. Box 352 Grand Rapids, MI 49501-0352 (616) 336-6000 ajbrody@varnumlaw.com diondersma@varnumlaw.com _____________________________________ PETITION Petitioner, Harbor Village at Harbor Shores, LLC, by and through its attorneys, VARNUM LLP, states the following for its Petition against Respondent, City of Benton Harbor: 1. Petitioner, Harbor Village at Harbor Shores LLC, is a Michigan limited liability company with its principal address at 800 Whitwam Dr. 15, Saint Joseph, MI 49085. 2. Petitioner is the owner of and/or the party in interest with respect to the subject real property (the "Property") which is located, pursuant to Public Act 425 of 1984 Agreement, in the City of Benton Harbor, Berrien County, Michigan, and is more particularly described as: Parcel No. Property Address 11-54-9425-3415-00-0 800 Whitwam Dr. 15
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2
3.
Respondent, the City of Benton Harbor ("Respondent"), assesses, levies and
collects the property taxes on the Property pursuant to a Public Act of 1984 Agreement with the
City of Saint Joseph, Michigan.
4.
The Property is located in Berrien County and is located with the St. Joseph Public
School District.
5.
The Property is classified as 201 Commercial-Improved.
6.
The Property was designed to be and is currently used as a hotel.
7.
Because the Property is classified as commercial improved real property, no appeal
to Respondent's Board of Review was required. However, Petitioner protested the 2025 assessment
to Respondent's 2025 March Board of Review. Respondent’s Board of Review denied Petitioner’s
requested relief. See Exhibit 1.
8.
The tax year at issue is tax year 2025.
9.
The Tax Year 2025 values for the Property as established by Respondent are:
Parcel/Address
True Cash Value
Assessed/State
Equalized Value
Taxable Value
11-54-9425-3415-00-0
800 Whitwam Dr. 15
10,903,800
5,451,900
4,546,710
10.
Petitioner contends the correct values for the Property are:
Parcel/Address
True Cash Value
Assessed/State
Equalized Value
Taxable Value
11-54-9425-3415-00-0
800 Whitwam Dr.
7,500,000
3,750,000
3,750,000Page 3
3 11. The values in dispute for the Property are: Parcel/Address True Cash Value Assessed/State Equalized Value Taxable Value 11-54-9425-3415-00-0 800 Whitwam Dr. $3,403,800 $1,701,900 $796,710 12. Petitioner requests a reduction of the Property's true cash, assessed, state equalized and taxable values as outlined above, which values are based on the relevant market. Petitioner further requests a refund with interest of taxes paid due to the original, incorrect assessment, as well as any other relief this Tribunal deems appropriate. 13. This appeal involves issues related to the Property's true cash value and taxable value. 14. The 2025 values imposed on the Property, and the taxes to be levied and collected thereon, are invalid and unlawful and operate as fraud upon the taxpayer for the reason that: (a) The assessed, state equalized, and/or taxable values exceed the amounts permitted by the Michigan Constitution and applicable statutes and do not reflect the sales of similar properties. (b) The assessed, state equalized and/or taxable values are at higher percentages of true cash value than permissible under the Michigan Constitution and applicable statutes. (c) The assessed, state equalized and/or taxable values are based upon an erroneous determination of the true cash value of Petitioner’s Property and are based upon the application of wrong principles. (d) The assessed, state equalized and/or taxable values, and the mode of assessment adopted by Respondent, discriminate against Petitioner, its constitutional rights of uniformity, equal protection, and due process of law. WHEREFORE, Petitioner requests that the Tribunal grant the following relief: A. Reduce the assessed, state equalized and taxable values of the Property to $3,750,000 and order a refund with interest; and
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4 B. Provide such additional relief to Petitioner as this Tribunal shall deem appropriate. VARNUM, LLP Attorneys for Petitioner Dated: May 29, 2025 By:____/s/ Deborah I. Ondersma _________ Adam J. Brody (P62035) Deborah I. Ondersma (P55907) Business Address/Telephone: 333 Bridge Street, N.W. P.O. Box 352 Grand Rapids, MI 49501-0352 (616) 336-6000 ajbrody@varnumlaw.com diondersma@varnumlaw.com 27428338.1
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EXHIBIT 1
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03/28/2025 10:15 AM 2025 BOARD OF REVIEW DECISION FROM CITY OF BENTON HARBOR ANGELA STORY 200 E WALL ST BENTON HARBOR, MI 49022 NAME AND ADDRESS OF OWNER OR PERSON NAMED ON ASSESSMENT ROLL: PROPERTY IDENTIFICATION: (Parcel Code required. Property address and legal description optional.): 11-54-9425-3415-00-0 800 WHITWAM DR SPLIT/COMBINED ON 01/30/2015 FROM 76-0024-0076-06-0, HARBOR VILLAGE AT HARBOR SHO 54-9425-0076-06-0; UNIT 15 THE INN AT HARBOR SHORES IT AM oR 908 5 CONDOMINIUM LIBER 288 PAGE | CONDITIONAL TRANSFER OF PROPERTY PURSUANT TO ACT 425 PF 1984 BETWEEN THE CITIES OF ST. JOSEPH AND BENTON HARBOR SEE 11-76-3400-0015-00-0 1ST AMENDMENT LIBER 288 PAGE 162 THIS PROPERTY IS CLASSIFIED 201 (COMMERCIAL-IMPROVED) Thank you for attending this years March Board of Review. The Board has reviewed the information you supplied and the data necessary to compute your assessment and taxable value. The Board has completed their review
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M
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09._Entire_Tribunal_Case_Information_Sheet_Must_Upload_Petition_.18f07874-c08e-43e5-a334-9edb39f0b152.pdfRead complete document text →
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STATE OF MICHIGAN GRETCHEN WHITMER GOVERNOR DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS LANSING ORLENE HAWKS DIRECTOR Entire Tribunal Case Information Sheet - Petitioner MOAHR DOCKET NO. Section 1: Petitioner’s Contact Information Filer type: Organization First Name/Company Name M.I. Last Name Harbor Village at Harbor Shores LLC Home Address (No., Street, P.O. Box or Rural Route) 800 Whitwam Dr. 15 City or Town Saint Joseph State Michigan ZIP Code 49085 Telephone Number 616-336-6561 Fax Number E-mail Address (do not enter unless you want MTT to send all correspondence via e-mail) diondersma@varnumlaw.com Section 2: Attorney/Authorized Representative’s Contact Information First Name Deborah M.I. I Last Name Ondersma Firm Name (if any) VARNUM LLP Address (No., Street, P.O. Box or Rural Route) Bridgewater Place PO Box 352 City or Town Grand Rapids State Michigan ZIP Code 49501 Telephone Number 616-336-6561 Fax Number 616-336-7000 E-mail Address (do not enter unless you want MTT to send all correspondence via e-mail) diondersma@varnumlaw.com Section 5: Issue Please designate one: Valuation – Fill out Sections 4, 5, & 6 below Section 6: Subject Property Information How many parcels are you appealing?1 Property Address (No., Street, City, ST, ZIP) [If multiple, list first property’s address] 800 Whitwam Dr. 15 Saint Joseph Michigan 49085 Taxing Authority (City or Township) City Of Benton Harbor (BERRIEN) County Berrien 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.)
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STATE OF MICHIGAN GRETCHEN WHITMER GOVERNOR DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS LANSING ORLENE HAWKS DIRECTOR Section 7: Check which of the following you are appealing (check all that apply) True Cash and Taxable Values Section 8: Valuation Information for Each Parcel under Appeal Parcel Number: 11-54-9425-3415-00-0 Classification of Property: Real Commercial Current Assessed Value (also known as State Equalized Value) as established by the Board of Review: 5451900 Current Taxable Value as established by the Board of Review: 4546710 What do you believe is the fair market value (also known as True Cash Value)? 7500000 Multiply the True Cash Value by 50% and enter here. This is your contention of Assessed Value (also known as State Equalized Value). 3750000 If you belive the Taxable Value differs from your contention of Assessed Value, enter your contention of Taxable Value. Section 9: Assessment Information Type of Tax Assessment(s): Assessment Number(s): Check all that is being appealed: Check what action prompted this appeal: If “other,” please explain: Section 10: Special Assessment Information Type of Special Assessment: Did you protest the special assessment at the hearing held to confirm the special assessment roll? If Yes, what was the date of the hearing held to confirm the special assessment roll? If No, please explain: Section 11: Classification Information Parcel Number: Current Classification of Property as established by Board of Review: What do you believe is the property’s classification?
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STATE OF MICHIGAN GRETCHEN WHITMER GOVERNOR DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS LANSING ORLENE HAWKS DIRECTOR If improved property, how is the property currently being used? If improved property, for what use was the property designed? Fee Information The filing fee is based on the greater of State Equalized Value or Taxable Value in contention. If you are appealing more than one parcel, the parcel with the highest State Equalized Value or Taxable Value in contention will be used to determine your filing fee, plus $25.00 will be added for each additional parcel being appealed. If the State Equalized Value or Taxable Value in contention is: Your filing fee is: $100,000.00 and under $250.00 $100,000.01 to $500,000.00 $400.00 $Over $500,000.00 $600.00 * Plus $25.00 for each additional parcel, not to exceed a total filing fee of $2,000.00. A fee of $250.00 is required for the filing of a Special Assessment 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/ Deborah I. Ondersma
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