Hotel Rose LLC Petitioner Vs. City Of Rockford Respondent

Page 1

STATE OF MICHIGAN 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MICHIGAN TAX TRIBUNAL 

_______________________________ 

HOTEL ROSE, LLC, 

Petitioner, 

v 

CITY OF ROCKFORD, 

Respondent. 

/ 

MTT Docket No. 26-000569-TT 

Property Parcel No.: 41-06-36-455-024 

Christian E. Meyer (P56037) 

Thomas M. Amon (P72351) 

WARNER NORCROSS + JUDD LLP 

150 Ottawa Avenue NW, Suite 1500 

Grand Rapids, MI 49503 

(616) 752-2423 

cmeyer@wnj.com 

tamon@wnj.com 

Attorneys for Petitioners

Toby Koenig (P72367) 

BLOOM SLUGGET, PC 

161 Ottawa Ave NW, Suite 400 

Grand Rapids, MI 49503 

(616) 965-9340 

toby@bloomsluggett.com 

Attorneys for Respondent 

/ 

PROOF OF SERVICE 

Christian E. Meyer states that he is an employee of Warner Norcross + Judd LLP and that 

on September 21, 2026, he served a copy of PETITIONER'S RESPONSE TO 

RESPONDENT'S FIRST PRE-VALUATION DISCOVERY REQUESTS – OBJECTIONS, 

and on September 23, 2026, he served a copy of PETITIONER'S RESPONSE TO 

RESPONDENT'S FIRST PRE-VALUATION DISCOVERY REQUESTS via email to the 

following: 

Toby Koenig 

BLOOM SLUGGET, PC 

161 Ottawa Ave NW, Suite 400 

Grand Rapids, MI 49503 

toby@bloomsluggett.com 

Christian E. Meyer 

34911205-1

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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

MICHIGAN TAX TRIBUNAL

Docket Number: 26-000569

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

Party Filing Document 

Petitioner

Files

Document Type: Proof of Service: Misc Documents

Attachment File Name: Proof of Service for Petitioner's Response to Respondent's First Pre-

Valuation

Fee Information

Filing Fee: $ 0.00

Payment Information

Payment: $ 0.00

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

Page 1

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 JULY 1- 15, 2027 PREHEARING GENERAL CALL AND ORDER OF 

PROCEDURE

Hotel Rose LLC,

Petitioner,

v

 

 

City Of Rockford,

Respondent.

 MTT Docket No. 26-000569

Please be advised that 26-000569 has been placed on a two-week Prehearing General 

Call commencing July 01, 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. 26-000569

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 March 4, 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 March 4, 2027. Witnesses, with the exception of rebuttal witnesses, will

Page 3

MTT

Page 4

S

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Page 1

STATE OF MICHIGAN 

DEPARTMENT OF LICENSING & REGULATORY AFFAIRS 

MICHIGAN TAX TRIBUNAL 

 

HOTEL ROSE, LLC, 

 

 

Petitioner, 

 

v 

 

CITY OF ROCKFORD, 

 

 

Respondent. 

 

MTT Docket No. 26-000569 

 

Parcel No. 41-06-36-455-024 

 

 

 

 

 

 

 

 

/ 

 

 

 

 

Christian E. Meyer (P56037) 

Thomas M. Amon (P72351) 

WARNER NORCROSS + JUDD LLP 

Attorneys for Petitioner 

150 Ottawa Ave NW, Suite 1500 

Grand Rapids, MI 49503 

(616) 752-2423 

cmeyer@wnj.com 

tamon@wnj.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 ANSWER TO PETITION AND AFFIRMATIVE DEFENSES 

Respondent, City of Rockford, through its attorneys hereby submits this Answer to 

Petitioner’s Petition filed in this matter. 

(1) Admitted. 

(2) Admitted. 

(3) There are no allegations in Paragraph 3 of the Petition and therefore no response is 

required. 

 

(4) There are no allegations in Paragraph 4 of the Petition and therefore no response is 

required. 

 

(5) There are no allegations in Paragraph 5 of the Petition and therefore no response is 

required. 

 

(6) Admitted.

Page 2

2 

 

4918-9234-5783, v. 1 

(7) Admitted. 

 

(8) Paragraph 8 of Petitioner’s Petition contains a conclusion of law to which no response 

is required. 

 

(9) Paragraph 9 of Petitioner’s Petition contains a conclusion of law regarding 

jurisdictional requirements of the Tribunal to which no response is required. Respondent neither 

admits nor denies that Petitioner has satisfied the jurisdictional requirements of the Tribunal and 

leaves Petitioner to its proofs. Respondent reserves the right to contest subject-matter jurisdiction 

at any time during this proceeding. 

 

(10) Admitted. 

 

(11) Admitted. 

 

(12) Respondent lacks sufficient information and/or knowledge to form a belief as to the 

truthfulness of the allegations with respect to Petitioner’s legal residence or principal office address 

and leaves Petitioner to its proofs. 

 

(13) Respondent admits that Petitioner has alleged issues involving true cash value, taxable 

value, and uniformity, but denies that the property is improperly assessed, denies that there are any 

issues involving uniformity, and denies that Petitioner is entitled to any relief. 

 

(14) Admitted. 

 

(15) There are no allegations in Paragraph 15 of the Petition and therefore no response is 

required. 

 

(16) Admitted. 

 

(17) Denied as untrue. 

 

(18) Respondent admits that Petitioner contends the values in dispute based on the 

allegations in paragraph 17; however, Respondent denies as untrue that the subject property is 

improperly assessed and denies that Petitioner is entitled to any relief. 

 

(19) Paragraph 19 contains a request for relief to which no response is required; 

Respondent denies that Petitioner is entitled to any relief, requested or otherwise. 

 

(20) Respondent admits that a portion of the subject property is used as a hotel; however, 

Respondent denies that the entire subject property is used as a hotel as there are portions of the 

subject property that are also leased space used for other commercial purposes. 

 

(21) Denied as untrue to the extent that Petitioner alleges that Respondent or Respondent’s 

Assessor agreed to an initial starting taxable value before the subject property was developed; 

Respondent further denies that the DDA/TIF plan rough estimates were binding with respect to 

the current or future assessments.

Page 3

3

Page 4

4

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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

MICHIGAN TAX TRIBUNAL

Docket Number: 26-000569

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

Party Filing Document 

Respondent

Files

Document Type: Attachments to Answer

Attachment File Name: Rockford - Hotel Rose LLC - 26-000569 - Petitioners Answer to Petition 

and Affirmative Defenses 7-8-26

Fee Information

Filing Fee: $ 0.00

Payment Information

Payment: $ 0.00

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Page 1

STATE OF MICHIGAN 

DEPARTMENT OF LICENSING & REGULATORY AFFAIRS 

MICHIGAN TAX TRIBUNAL 

 

HOTEL ROSE, LLC, 

 

 

Petitioner, 

 

v 

 

CITY OF ROCKFORD, 

 

 

Respondent. 

 

MTT Docket No. 26-000569 

 

Parcel No. 41-06-36-455-024 

 

 

 

 

 

 

 

 

/ 

 

 

 

 

Christian E. Meyer (P56037) 

Thomas M. Amon (P72351) 

WARNER NORCROSS + JUDD LLP 

Attorneys for Petitioner 

150 Ottawa Ave NW, Suite 1500 

Grand Rapids, MI 49503 

(616) 752-2423 

cmeyer@wnj.com 

tamon@wnj.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 ANSWER TO PETITION AND AFFIRMATIVE DEFENSES 

Respondent, City of Rockford, through its attorneys hereby submits this Answer to 

Petitioner’s Petition filed in this matter. 

(1) Admitted. 

(2) Admitted. 

(3) There are no allegations in Paragraph 3 of the Petition and therefore no response is 

required. 

 

(4) There are no allegations in Paragraph 4 of the Petition and therefore no response is 

required. 

 

(5) There are no allegations in Paragraph 5 of the Petition and therefore no response is 

required. 

 

(6) Admitted.

Page 2

2 

 

4918-9234-5783, v. 1 

(7) Admitted. 

 

(8) Paragraph 8 of Petitioner’s Petition contains a conclusion of law to which no response 

is required. 

 

(9) Paragraph 9 of Petitioner’s Petition contains a conclusion of law regarding 

jurisdictional requirements of the Tribunal to which no response is required. Respondent neither 

admits nor denies that Petitioner has satisfied the jurisdictional requirements of the Tribunal and 

leaves Petitioner to its proofs. Respondent reserves the right to contest subject-matter jurisdiction 

at any time during this proceeding. 

 

(10) Admitted. 

 

(11) Admitted. 

 

(12) Respondent lacks sufficient information and/or knowledge to form a belief as to the 

truthfulness of the allegations with respect to Petitioner’s legal residence or principal office address 

and leaves Petitioner to its proofs. 

 

(13) Respondent admits that Petitioner has alleged issues involving true cash value, taxable 

value, and uniformity, but denies that the property is improperly assessed, denies that there are any 

issues involving uniformity, and denies that Petitioner is entitled to any relief. 

 

(14) Admitted. 

 

(15) There are no allegations in Paragraph 15 of the Petition and therefore no response is 

required. 

 

(16) Admitted. 

 

(17) Denied as untrue. 

 

(18) Respondent admits that Petitioner contends the values in dispute based on the 

allegations in paragraph 17; however, Respondent denies as untrue that the subject property is 

improperly assessed and denies that Petitioner is entitled to any relief. 

 

(19) Paragraph 19 contains a request for relief to which no response is required; 

Respondent denies that Petitioner is entitled to any relief, requested or otherwise. 

 

(20) Respondent admits that a portion of the subject property is used as a hotel; however, 

Respondent denies that the entire subject property is used as a hotel as there are portions of the 

subject property that are also leased space used for other commercial purposes. 

 

(21) Denied as untrue to the extent that Petitioner alleges that Respondent or Respondent’s 

Assessor agreed to an initial starting taxable value before the subject property was developed; 

Respondent further denies that the DDA/TIF plan rough estimates were binding with respect to 

the current or future assessments.

Page 3

3

Page 4

4

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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. 26-000569

Section 1: Respondent’s Contact Information

Filer Type: 

Local Unit of Government

Local Unit of Government

City Of Rockford (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

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

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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Page 1

STATE OF MICHIGAN 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MICHIGAN TAX TRIBUNAL 

_______________________________ 

HOTEL ROSE, LLC, 

Petitioner, 

v 

CITY OF ROCKFORD, 

Respondent. 

/ 

MTT Docket No. 26-000569 

Property Parcel No.: 41-06-36-455-024 

Christian E. Meyer (P56037) 

Thomas M. Amon (P72351) 

WARNER NORCROSS + JUDD LLP 

150 Ottawa Avenue NW, Suite 1500 

Grand Rapids, MI 49503 

(616) 752-2423 

cmeyer@wnj.com 

tamon@wnj.com 

Attorneys for Petitioners

Toby Koenig (P72367) 

BLOOM SLUGGET, PC 

161 Ottawa Ave NW, Suite 400 

Grand Rapids, MI 49503 

(616) 965-9340 

toby@bloomsluggett.com 

Attorneys for Respondent 

/ 

SUPPLEMENTAL PROOF OF SERVICE 

Lynn D. Philp states that she is an employee of Warner Norcross + Judd LLP and that she 

served a copy of ENTIRE TRIBUNAL PROPERTY TAX PETITION, and NOTICE OF 

DOCKET NUMBER to the following: 

June 22, 2026, via certified mail to: 

Lisa Verburg, MAAO Assessor 

City of Rockford 

7 South Monroe St. 

Rockford, MI 49341 

Lynn D. Philp states that she is an employee of Warner Norcross + Judd LLP and that she 

served a copy of this SUPPLEMENTAL PROOF OF SERVICE to the following:

Page 2

June 24, 2026, via certified mail to: 

Lisa Verburg, MAAO Assessor 

City of Rockford 

7 South Monroe St. 

Rockford, MI 49341 

Kris Murphy, City Clerk 

City of Rockford 

7 South Monroe St. 

Rockford, MI 49341 

June 24, 2026, via first class mail to: 

Megan VanHoose, Director 

Kent County Equalization 

300 Monroe Avenue NW 

Grand Rapids MI 49503 

Lisa Posthumus Lyons 

Kent County Clerk 

300 Monroe Avenue NW 

Grand Rapids MI 49503 

Andrea Jacobson, Secretary 

Rockford Public Schools 

350 N. Main Street 

Rockford, MI 49341 

Michigan Department of Treasury 

Attn: Rachael Eubanks, Treasurer 

430 West Allegan 

Lansing MI 48922 

June 24, 2026, via email to: 

Toby Koenig 

BLOOM SLUGGET, PC 

161 Ottawa Ave NW, Suite 400 

Grand Rapids, MI 49503 

toby@bloomsluggett.com 

Lynn D. Philp 

34369341-2

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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

MICHIGAN TAX TRIBUNAL

Docket Number: 26-000569

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

Party Filing Document 

Petitioner

Files

Document Type: Proof of Service: Petition

Attachment File Name: Corrected Proof of Service Hotel Rose 26-000569

Fee Information

Filing Fee: $ 0.00

Payment Information

Payment: $ 0.00

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Page 1

{06982-001-00161464.1} 

 

STATE OF MICHIGAN 

DEPARTMENT OF LICENSING & REGULATORY AFFAIRS 

MICHIGAN TAX TRIBUNAL 

 

HOTEL ROSE, LLC, 

 

 

Petitioner, 

 

v 

 

CITY OF ROCKFORD, 

 

 

Respondent. 

 

MTT Docket No. 26-000569 

 

Parcel No. 41-06-36-455-024 

 

 

 

 

 

 

 

 

/ 

 

 

 

 

Christian E. Meyer (P56037) 

Thomas M. Amon (P72351) 

WARNER NORCROSS + JUDD LLP 

150 Ottawa Ave NW, Suite 1500 

Grand Rapids, MI 49503 

(616) 752-2423 

cmeyer@wnj.com 

tamon@wnj.com 

Attorneys for Petitioners 

 

 

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 Rockford in this matter. 

 

 

 

Dated: June 18, 2026 

Respectfully submitted by, 

BLOOM SLUGGETT, PC 

 

/s/ Toby Koenig 

 

 

 

 

Toby Koenig (P72367) 

Attorneys for Respondents City of Rockford

Page 2

{06982-001-00161464.1} 

2 

 

4936-5366-1341, v. 1 

PROOF OF SERVICE 

Reagan Doctor, being duly sworn, deposes and says that she is employed by Bloom 

Sluggett, PC, and that on June 18, 2026, she served a copy of Respondent’s Appearance of Toby 

Koenig by e-mail upon Christian Meyer at cmeyer@wnj.com, and Thomas Amon at 

tamon@wnj.com; and by First Class Mail upon: 

 

Christian E. Meyer (P56037) 

Thomas M. Amon (P72351) 

WARNER NORCROSS + JUDD LLP 

150 Ottawa Ave NW, Suite 1500 

Grand Rapids, MI 49503 

 

 

 

 

 

 

 

 

/s/ Reagan Doctor 

 

 

 

 

 

 

 

 

 

 

 Reagan Doctor

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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

MICHIGAN TAX TRIBUNAL

Docket Number: 26-000569

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

Party Filing Document 

Respondent

Files

Document Type: Appearance

Attachment File Name: Rockford - Hotel Rose LLC - Appearance of TK and POS 6-18-26

Fee Information

Filing Fee: $ 0.00

Payment Information

Payment: $ 0.00

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Page 1

STATE OF MICHIGAN 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MICHIGAN TAX TRIBUNAL 

_______________________________ 

HOTEL ROSE, LLC, 

Petitioner, 

v 

CITY OF ROCKFORD, 

Respondent. 

/ 

MTT Docket No. 26-000569 

Property Parcel No.: 41-06-36-455-024 

Christian E. Meyer (P56037) 

Thomas M. Amon (P72351) 

WARNER NORCROSS + JUDD LLP 

150 Ottawa Avenue NW, Suite 1500 

Grand Rapids, MI 49503 

(616) 752-2423 

cmeyer@wnj.com 

tamon@wnj.com 

Attorneys for Petitioners

/ 

PROOF OF SERVICE 

Lynn D. Philp states that she is an employee of Warner Norcross + Judd LLP and that on 

June 10, 2026, she served a copy of ENTIRE TRIBUNAL PROPERTY TAX PETITION, 

NOTICE OF DOCKET NUMBER, and a copy of this PROOF OF SERVICE to the following: 

Via certified mail to 

Lindsey Post, MAAO Assessor 

Rockford Township 

300 Monroe Ave NW 

Grand Rapids, MI 49803 

Kris Murphy, City Clerk 

City of Rockford 

7 South Monroe St. 

Rockford, MI 49341

Page 2

Via first class mail to: 

Megan VanHoose, Director 

Kent County Equalization 

300 Monroe Avenue NW 

Grand Rapids MI 49503 

Lisa Posthumus Lyons 

Kent County Clerk 

300 Monroe Avenue NW 

Grand Rapids MI 49503 

Andrea Jacobson, Secretary 

Rockford Public Schools 

350 N. Main Street 

Rockford, MI 49341 

Michigan Department of Treasury 

Attn: Rachael Eubanks, Treasurer 

430 West Allegan 

Lansing MI 48922 

Lynn D. Philp 

34369341-1

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Page 1

1 of 1

Docket #: 26-000569

Party Filing Document

Party Filing Document: 

 Petitioner

 Petitioner

 

 

If 'other', Identify: 

File

Document Type: 

 

 

fuFile:

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Page 1

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

Hotel Rose, LLC 

; 

MICHIGAN TAX TRIBUNAL 

Petitioner(s) 

v 

MTT Docket No. 

City of Rockford 

, 

Respondent(s) 

ENTIRE TRIBUNAL PROPERTY TAX PETITION 

1. 

Property Parcel No: 41-06-36-455-024 

(If more than one parcel is at issue, attach a completed Multiple Parcel Petition 

Form addressing all other parcels at issue.) 

2. 

The property identified above is 

X 

real ___ personal. 

3. 

If more than one parcel of real property is under appeal, are the properties 

contiguous? Yes ___ No. 

(If no, separate Petitions are required for each non- 

contiguous parcel.) Not applicable 

4. 

Are all of the parcels of personal property located on a parcel of real property 

under appeal? ___ Yes ___ No. 

(If no, separate Petitions are required for each 

parcel of personal property not located on a parcel of real property under 

appeal.) Not applicable. 

5. 

If parcels of personal property are under appeal, when were the personal 

property statements filed by parcel number (attach additional page if necessary): 

Not applicable. 

6. 

The property identified above is classified as 201 (Commercial Improved) 

7. 

If the assessment or assessments at issue were protested, the protest was made 

to Respondent's 

X 

March 

July 

December Board of Review. 

MICHIGAN TAX TRIBUNAL 

- 611 W. OTTAWA ST., LANSING, MI 48933 

- 517-335-9760 

PO BOX 30232, LANSING, MI 48909 

+ Other Carriers: 2407 N. GRAND RIVER AVE., LANSING, MI 48906

Page 2

MTT Docket No. 

Page 2 of 4 

8. 

10. 

11. 

12. 

13. 

14. 

If a protest was required and no protest was made, list the separate and specific 

facts upon which Petitioner relies to invoke the Tribunals authority over the 

assessment or assessments at issue (attach additional page if necessary): 

Protest was made. See attached Exhibits A and B. However, no protest was 

required because the property is classified as commercial real property. MCL 

205.735a(4)(a). 

If the appeal was not submitted by the deadline for the filing of an appeal for the 

classification or classifications of the properties at issue (i.e., May 31 or July 31 

of the tax year involved), list the separate and specific facts upon which 

Petitioner relies to invoke the Tribunal’s authority over the assessment or 

assessments at issue (attach additional page if necessary): 

Not applicable. This appeal is being filed in advance of May 31, 2026. 

The property or properties at issue are located in Kent 

County. The 

property or properties’ address is: 

12 S Main Street NE 

Rockford, Michigan 49341 

The assessment or assessments at issue were established by the (applicable 

local governmental unit): City of Rockford 

Petitioner's legal residence or principal office address is: 

Hotel Rose, LLC, a Michigan limited liability company 

300 lonia Ave NW 

Grand Rapids, Michigan 49503 

Attn: Ryan Wheeler 

(616) 437-1459 

ryanwheeler@wheelerdevgroup.com 

This appeal involves issues relating to the (check all that are applicable): 

X 

the property or properties’ true cash and taxable values 

the property or properties’ taxable value only 

If the property or properties’ taxable value is at issue, is there a 

dispute as to the value of an addition or loss? ___ Yes ___No 

X 

uniformity of the property or properties’ assessment 

the property or the properties’ exemption from ad valorem taxation 

under MCL 

The tax year(s) at issue are: 2026

Page 3

MTT Docket No. 

Page 3 of 4 

15. 

If more than

Page 4

MTT

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

Hotel Rose LLC, 

Petitioner,

 MICHIGAN TAX TRIBUNAL

v

MTT Docket No.: 26-000569

City Of Rockford, 

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: May 27, 2026

PROOF OF SERVICE

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

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

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

representatives.

By: Tribunal Clerk

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

Page 1

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

Hotel Rose, LLC 

; 

MICHIGAN TAX TRIBUNAL 

Petitioner(s) 

v 

MTT Docket No. 

City of Rockford 

, 

Respondent(s) 

ENTIRE TRIBUNAL PROPERTY TAX PETITION 

1. 

Property Parcel No: 41-06-36-455-024 

(If more than one parcel is at issue, attach a completed Multiple Parcel Petition 

Form addressing all other parcels at issue.) 

2. 

The property identified above is 

X 

real ___ personal. 

3. 

If more than one parcel of real property is under appeal, are the properties 

contiguous? Yes ___ No. 

(If no, separate Petitions are required for each non- 

contiguous parcel.) Not applicable 

4. 

Are all of the parcels of personal property located on a parcel of real property 

under appeal? ___ Yes ___ No. 

(If no, separate Petitions are required for each 

parcel of personal property not located on a parcel of real property under 

appeal.) Not applicable. 

5. 

If parcels of personal property are under appeal, when were the personal 

property statements filed by parcel number (attach additional page if necessary): 

Not applicable. 

6. 

The property identified above is classified as 201 (Commercial Improved) 

7. 

If the assessment or assessments at issue were protested, the protest was made 

to Respondent's 

X 

March 

July 

December Board of Review. 

MICHIGAN TAX TRIBUNAL 

- 611 W. OTTAWA ST., LANSING, MI 48933 

- 517-335-9760 

PO BOX 30232, LANSING, MI 48909 

+ Other Carriers: 2407 N. GRAND RIVER AVE., LANSING, MI 48906

Page 2

MTT Docket No. 

Page 2 of 4 

8. 

10. 

11. 

12. 

13. 

14. 

If a protest was required and no protest was made, list the separate and specific 

facts upon which Petitioner relies to invoke the Tribunals authority over the 

assessment or assessments at issue (attach additional page if necessary): 

Protest was made. See attached Exhibits A and B. However, no protest was 

required because the property is classified as commercial real property. MCL 

205.735a(4)(a). 

If the appeal was not submitted by the deadline for the filing of an appeal for the 

classification or classifications of the properties at issue (i.e., May 31 or July 31 

of the tax year involved), list the separate and specific facts upon which 

Petitioner relies to invoke the Tribunal’s authority over the assessment or 

assessments at issue (attach additional page if necessary): 

Not applicable. This appeal is being filed in advance of May 31, 2026. 

The property or properties at issue are located in Kent 

County. The 

property or properties’ address is: 

12 S Main Street NE 

Rockford, Michigan 49341 

The assessment or assessments at issue were established by the (applicable 

local governmental unit): City of Rockford 

Petitioner's legal residence or principal office address is: 

Hotel Rose, LLC, a Michigan limited liability company 

300 lonia Ave NW 

Grand Rapids, Michigan 49503 

Attn: Ryan Wheeler 

(616) 437-1459 

ryanwheeler@wheelerdevgroup.com 

This appeal involves issues relating to the (check all that are applicable): 

X 

the property or properties’ true cash and taxable values 

the property or properties’ taxable value only 

If the property or properties’ taxable value is at issue, is there a 

dispute as to the value of an addition or loss? ___ Yes ___No 

X 

uniformity of the property or properties’ assessment 

the property or the properties’ exemption from ad valorem taxation 

under MCL 

The tax year(s) at issue are: 2026

Page 3

MTT Docket No. 

Page 3 of 4 

15. 

If more than

Page 4

MTT

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

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

HOTEL ROSE, LLC

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

300 Ionia Avenue NW

City or Town

Grand Rapids

State

Michigan

ZIP Code

49503

Telephone Number

616-437-1459

Fax Number

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

ryanwheeler@wheelerdevgroup.com

Section 2: Attorney/Authorized Representative’s Contact Information

First Name

Christian

M.I.

E

Last Name

Meyer

Firm Name (if any)

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

1500 Warner Building

150 Ottawa Avenue NW

City or Town

Grand Rapids

State

Michigan

ZIP Code

49503

Telephone Number

616-752-2423

Fax Number

616-222-2423

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

cmeyer@wnj.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]

12 S Main Street NE

Rockford

Michigan

49431

Taxing Authority (City or Township)

City Of Rockford (KENT)

County

Kent

If you are appealing more than one parcel, are they contiguous or adjoining? 

(*If no, you must file separate appeals for each non-contiguous or non-adjoining parcel.)

Page 2

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:

41-06-36-455-024

Classification of Property: Real 

Commercial

Current Assessed Value (also known as State Equalized Value) as established by the Board of Review:

5364800

Current Taxable Value as established by the Board of Review:

5363490

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

4309194

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

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

2154597

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?

Page 3

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

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.