Kevin Offringa Petitioner V Township Of Gaines Respondent

Page 1

BOARD OF REVIEW DECISION

CALEDONIA, MI 49316-8270

8555 KALAMAZOO AVE SE

JIM ZENAS

GAINES CHARTER TOWNSHIP

FROM

2026

09/17/2026

04:02 PM

401 (RESIDENTIAL-IMPROVED)

THIS PROPERTY IS CLASSIFIED 

OFFRINGA KEVIN & AMBER TRUST

4422 76TH ST SE

CALEDONIA, MI 49316

412213200021 PART OF NE 1/4 COM 675.0 FT S 0D 11M 13S E

ALONG N&S 1/4 LINE & 265.0 FT S 88D 41M 18S E FROM N

1/4 COR TH N 0D 11M 13S W 340.0 FT TH S 88D 41M 18S E

265.08 FT TH S 0D 11M 13S E 1005.68 FT TH N 89D 04M 48S W

530.0 FT TO N&S 1/4 LINE TH N 0D 11M 13S W ALONG N&S

1/4 LINE 194.30 FT TH S 88D 41M 18S E 274.13 FT TH N 0D 11

4422 76TH ST SE

41-22-13-200-021

PROPERTY IDENTIFICATION: (Parcel Code required. Property address

and legal description optional.):

NAME AND ADDRESS OF OWNER OR PERSON NAMED ON ASSESSMENT ROLL:

They have made the following determination based on the information you supplied.

41-22-13-200-021

The Board has completed their review of parcel number

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.

Board of Review Comments

REMOVE BASEMENT FINISHREDUCE CLASSIFICATION

389,200

2026 ORIGINAL ASSESSED VALUE

"BOARD OF REVIEW" ASSESSED VALUE

2026

363,000

(If the above amounts are the same, no revisions have occured)

364,470

2026 ORIGINAL TAXABLE VALUE

2026

338,270

"BOARD OF REVIEW" TAXABLE VALUE

PRINCIPAL RESIDENCE EXEMPTION/QUALIFIED AG

2026

100.0000

Please feel free to contact the assessor at the address listed above or call if you have any questions.

"Effective March 1, 2013, the Tribunal is no longer able to accept Small Claims letter appeals. Rather, you are required to file a petition to

initiate a new Small Claims appeal. Petition forms are available on this website."

http://www.michigan.gov/taxtrib/0,4677,7-187-38254---,00.html

Page 2

POPULATION SETTINGS

Population

Specific Record

Specific Record

Parcel: 41-22-13-200-021 - GAINES 2026

Record Count

1

 

DATA OPTIONS

None Specified

 

FORMATTING OPTIONS

Assessment Roll

2026 

Don't Print Duplicate Owner Names

No

Exclude Exempt Parcels

No

If 'Send to Owner/Taxpayer', Generate Two Records

No

Include Instructions

No

Include Reference Parcels

No

Leave CR/LF in Legals

No

Parcels to Include

All Parcels

Special Population:

Ad Valorem + Special Acts

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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: 26-002350

Is this case currently pending in the Small Claims Division? Yes

Party Filing Document 

Respondent

Files

Document Type: Attachments to Answer

Attachment File Name: 2026 MBOR Change Notice

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

Parcel Number

Street Address

Sale Date

Sale Price

Instr.

Terms of Sale

Adj. Sale $

Asd. when Sold

Asd/Adj. Sale

Cur. Appraisal

Land + Yard

Bldg. Residual

Cost Man. $

E.C.F.

Floor Area

$/Sq.Ft.

ECF Area

Dev. by Mean (%)

Building Style

Use Code

Land Value

Other Parcels in Sale

Land Table

Property Class

Building Depr.

Building Occupancy

41-22-15-400-021

2815 84TH ST SE

2/22/2024

$470,000

WD

03-ARM'S LENGTH

$470,000

$207,300

44.11

$511,645

$158,558

$311,442

$277,584

1.122

2,462

$126.50

'45502

19.5466

TWO-STORY

RES 1 FAMILY

$152,475

40001 RES RURAL CALEDONIA

401

65 Single Family

41-22-17-400-030

1455 84TH ST SE

4/14/2023

$550,000

WD

03-ARM'S LENGTH

$550,000

$185,900

33.80

$562,582

$153,622

$396,378

$321,508

1.233

1,504

$263.55

'45502

8.4568

RANCH

RES 1 FAMILY

$138,220

40001 RES RURAL CALEDONIA

401

65 Single Family

41-22-21-100-010

8664 KALAMAZOO AVE SE

8/1/2024

$485,000

WD

03-ARM'S LENGTH

$485,000

$183,400

37.81

$415,456

$139,230

$345,770

$217,158

1.592

1,668

$207.30

'45502

27.4811

TWO-STORY

RES 1 FAMILY

$126,840

40001 RES RURAL CALEDONIA

401

65 Single Family

41-22-21-200-041

2108 84TH ST SE

8/7/2024

$605,000

WD

03-ARM'S LENGTH

$605,000

$222,900

36.84

$589,545

$134,302

$470,698

$357,894

1.315

2,631

$178.90

'45502

0.2251

TRI-LEVEL

RES 1 FAMILY

$128,400

40001 RES RURAL CALEDONIA

401

65 Single Family

41-22-24-200-024

8711 PATTERSON AVE SE

1/31/2025

$517,000

WD

03-ARM'S LENGTH

$517,000

$210,600

40.74

$502,755

$142,094

$374,906

$283,537

1.322

1,392

$269.33

'45502

0.4807

RANCH

RES 1 FAMILY

$140,170

40001 RES RURAL CALEDONIA

401

80 Single Family

41-22-29-100-042

1110 COACH LIGHT DR SE

8/9/2024 $1,300,000

WD

03-ARM'S LENGTH

$1,300,000

$854,000

65.69

$1,260,661

$220,456

$1,079,544

$817,770

1.320

3,062

$352.56

'45502

0.2667

CUSTOM BUILT

RES 1 FAMILY

$131,800

40001 RES RURAL CALEDONIA

401

78 Single Family

Totals:

$3,927,000

$3,927,000

$1,864,100

$3,842,644

$2,978,738

$2,275,451

$233.02

0.8364

Sale. Ratio =>

47.47

E.C.F. =>

1.309

Std. Deviation=>

0.155508925

Std. Dev. =>

11.58

Ave. E.C.F. =>

1.317

Ave. Variance=>

9.4095

Coefficient of Var=>

7.142281968

2026 ECF

1.309

2025 ECF

1.381

2024 ECF

1.427

*365 Parcels

1.122 

1.233 

1.592 

1.315 

1.322 

1.320 

0.000

0.200

0.400

0.600

0.800

1.000

1.200

1.400

1.600

1.800

1

2

3

4

5

6

45502 Caledonia Rural Large ECF

1.122 

1.592 

1.205 

1.318 

1.390 

1.317 

1

0.000 

0.200 

0.400 

0.600 

0.800 

1.000 

1.200 

1.400 

1.600 

1.800 

45502 ECF

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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: 26-002350

Is this case currently pending in the Small Claims Division? Yes

Party Filing Document 

Respondent

Files

Document Type: Attachments to Answer

Attachment File Name: 45502 Caledonia Rural Large ECF Analysis 2026

Fee Information

Filing Fee: $ 0.00

Payment Information

Payment: $ 0.00

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Page 1

2026 Roll

Res Rural Caledonia (40001)

40001 SMALLER PARCELS

< 1 ACRE

Parcel #

Street Address

Date of Sale

Sale Price

Improvement Value

Land Residual

Land Ratio

41-22-11-126-063

6994 DUTTON AVE SE

07/26/23

$296,000

$192,553

$103,447.00

34.95%

41-22-11-131-005

3554 68TH ST SE

03/19/24

$290,000

$233,124

$56,876.00

19.61%

27.28%

*round down to 25% for allocation

Parcel #

Street Address

Date of Sale

Sale Price

Allocation

Land Value

41-22-11-126-063

6994 DUTTON AVE SE

07/26/23

$296,000

25%

$74,000

41-22-11-131-005

3554 68TH ST SE

03/19/24

$290,000

25%

$72,500

$73,250

*Analysis yields standard lot value of $73,250 for parcels > 1 acre

 40001 LARGER PARCELS

< 1 ACRE

Parcel #

Street Address

Date of Sale

Sale Price

Improvement Value

Land Residual

Land Size (acres)

$ / Acre

41-22-10-300-018

2791 76TH ST SE

07/06/23

$395,000

$292,552

$102,448.00

7.70

$13,305

41-22-10-300-018

2791 76TH ST SE

03/14/25

$400,000

$292,552

$107,448.00

7.70

$13,954

41-22-11-128-006

6973 DUTTON AVE SE

08/22/23

$189,000

$125,238

$63,762.00

2.21

$28,852

41-22-15-400-021

2815 84TH ST SE

02/22/24

$470,000

$371,875

$98,125.00

7.30

$13,442

41-22-17-400-030

1455 84TH ST SE

04/14/23

$550,000

$440,373

$109,627.00

5.82

$18,836

41-22-21-100-010

8664 KALAMAZOO AVE SE

08/01/24

$485,000

$298,972

$186,028.00

4.68

$39,750

41-22-21-200-041

2108 84TH ST SE

08/07/24

$605,000

$482,242

$122,758.00

4.84

$25,363

41-22-24-200-024

8711 PATTERSON AVE SE

01/31/25

$517,000

$376,910

$140,090.00

6.02

$23,271

41-22-29-100-042

1110 COACH LIGHT DR SE

08/09/24

$1,300,000

$1,171,941

$128,059.00

5.18

$24,722

41-22-13-200-021

4422 76TH ST SE

09/06/23

$175,000

$0

$175,000.00

7.20

$24,306

VACANT LAND SALE

5.87

$22,580

*Analysis supports ~ 5 acre parcel @ $130,000

*Acreage Table scaled similarly to 40003 Land Table

41-22-14-100-015

3202 76TH ST SE

07/31/24

$67,000

$0

$67,000.00

5.35

THROWN OUT NON-BUILDABLE VACANT LAND

*largest parcel 100+ acre

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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: 26-002350

Is this case currently pending in the Small Claims Division? Yes

Party Filing Document 

Respondent

Files

Document Type: Attachments to Answer

Attachment File Name: 2026 Land Table (40001)

Fee Information

Filing Fee: $ 0.00

Payment Information

Payment: $ 0.00

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Page 1

Valuation Report

Assessment Roll: GAINES

2026

09/17/2026

03:48 PM

41-22-13-200-021 2026 Est. T.C.V. OFFRINGA KEVIN & AMBER TRUST 

Property Class: 401 4422 76TH ST SE 

Map #: . GAINES CHARTER TOWNSHIP CALEDONIA, MI 49316 

Land Value Estimates for Land Table 40001.40001 RES RURAL CALEDONIA

 * Factors *

Description Frontage Depth Front Depth Rate %Adj. Reason Value

RESIDENTIAL - 2026 06.200 Acres 22,903 100.000 142,000

 1.000 Acres 0 100 00

7.20 Total Acres Total Est. Land Value = 142,000

Land Improvement Cost Estimates

Description Rate Size % Good Cash Value

D/W/P: 4in Concrete 6.82 550 100 3,751

 Total Estimated Land Improvements True Cash Value = 3,751

Cost Est. for Res. Bldg: 1 Single Family RANCH Cls C 20 Blt 2025

 

(11) Heating System: Forced Heat & Cool, Air Conditioning

Ground Area = 1818 SF Floor Area = 1818 SF.

Phy/Ab.Phy/Func/Econ/Comb. % Good=100/100/100/100/100

Building Areas

Stories Exterior Foundation Size Cost New Depr. Cost 

1 Story Siding Basement 1,818 

 Total: 348,170 348,171

Other Additions/Adjustments

Plumbing

 3 Fixture Bath 2 8,779 8,779 

 Extra Sink 2 1,795 1,795 

Water/Sewer

 Septic System - MI 1 4,596 4,596 

 Well, 200 Feet 1 10,355 10,355 

Garages

Class: C Exterior: Siding Foundation: 42 Inch (Unfinished)

 Base Cost 728 27,628 27,628 

 Door Opener 2 1,033 1,033 

Porches

 CCP (1 Story) 55 1,691 1,691 

 CCP (1 Story) 416 10,479 10,479 

Built-Ins

 Appliance Allow. 1 2,659 2,659 

 Basement Living Area 318 10,961 10,961 

 Totals: 428,146 428,147

Notes: 

 ECF (45502 CALEDONIA RURAL LARGE PARCEL) 1.309 => TCV: 560,444

Ag. Bld 1 2025, 4 Wall Barn - General Purpose Class:D,Pole Quality:Average

Height: 12 ft

Description Rate Size Cost New

Base Cost 21.85 1764 38,543

Default Walls 7.70 1764 13,583

Phy/Ab.Phy/Func/Econ/Comb. % Good=100/100/100/100/100 Depr. Cost = 52,126

Unit in Place Item(s) Rate Quantity/Area CountyMult. Depr. Depr. Cost

/A22/UOOCA 4.74 400.0 0.95 100 1,801

Page 2

Valuation Report

Assessment Roll: GAINES

2026

09/17/2026

03:48 PM

ECF (45502 CALEDONIA RURAL LARGE PARCEL) 1.339 => TCV of Bldg: 1 = 72,209

Total Estimated True Cash Value of Agricultural Buildings = 72,209

2026 Est. T.C.V. 41-22-13-200-021 = 778,404

Est. TCV/Total Floor Area = 428.17

2025 Assessed MBOR S.E.V. Base for Cap IRM

 58,000 58,000 58,000 45,054 2.70

2026 New Eq. Adjustment Loss Additions Tax Adjustment Losses

 292,000 331,200 318,200 292,000 1216 0

2026 Assessed MBOR S.E.V. Capped ->Taxable<- PRE/MBT

 389,200 363,000 363,000 338,270 338,270 338,270

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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: 26-002350

Is this case currently pending in the Small Claims Division? Yes

Party Filing Document 

Respondent

Files

Document Type: Attachments to Answer

Attachment File Name: ValuationReport 2026

Fee Information

Filing Fee: $ 0.00

Payment Information

Payment: $ 0.00

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Page 1

Printed on

09/17/2026

Parcel Number:

41-22-13-200-021

Jurisdiction:

GAINES CHARTER TOWNSHIP

County: Kent

Grantor

Grantee

Sale

Price 

Sale

Date

Inst.

Type

Terms of Sale

Liber

& Page

Verified

By

Prcnt.

Trans.

OFFRINGA KEVIN & AMBER

OFFRINGA KEVIN & AMBER TR

0

09/15/2023

QC

14-INTO/OUT OF TRUST

DEED

TER HAAR RICHARD & KRISTY OFFRINGA KEVIN & AMBER

175,000

09/06/2023

WD

03-ARM'S LENGTH

PROPERTY TRANSFER

100.00

Property Address

4422 76TH ST SE

Owner's Name/Address

OFFRINGA KEVIN & AMBER TRUST

4422 76TH ST SE

CALEDONIA, MI 49316

Tax Description

412213200021 PART OF NE 1/4 COM 675.0 FT

S 0D 11M 13S E ALONG N&S 1/4 LINE & 265.0

FT S 88D 41M 18S E FROM N 1/4 COR TH N 0D

11M 13S W 340.0 FT TH S 88D 41M 18S E

265.08 FT TH S 0D 11M 13S E 1005.68 FT TH

N 89D 04M 48S W 530.0 FT TO N&S 1/4 LINE

TH N 0D 11M 13S W ALONG N&S 1/4 LINE

194.30 FT TH S 88D 41M 18S E 274.13 FT TH

N 0D 11M 13S W 477.0 FT TH N 88D 41M 18S

W 9.13 FT TO BEG * SEC 13 T5N R11W 7.21

A. SPLIT/COMBINED ON 12/19/2018 FROM 41-

22-13-200-019;

Comments/Influences

Split/Comb. on 01/10/2019 completed

01/10/2019 TERESA SPLIT ;

Parent Parcel(s): 41-22-13-200-019;

Child Parcel(s): 41-22-13-200-020, 41-22-

13-200-021;

-----------------------------------------

---------

Class: RESIDENTIAL-IMPRO Zoning: AR-AG

Building Permit(s)

Date

Number

Status

School: CALEDONIA COMMUNITY SCHOOLS

Res. New House

03/25/2025

PB25-0014

COMPLETE

P.R.E. 100% 09/24/2025 

Res. Accessory Building

03/25/2025

PB25-0050

COMPLETE

MAP #: .

2026 Est TCV 778,404 TCV/TFA: 428.17

X Improved

Vacant

Public

Improvements

Dirt Road

Gravel Road

Paved Road

Storm Sewer

Sidewalk

Water

Sewer

Electric

Gas

Curb

Street Lights

Standard Utilities

Underground Utils.

Topography of 

Site

Level

Rolling

Low

High

Landscaped

Swamp

Wooded

Pond

Waterfront

Ravine

Wetland

Flood Plain

Who When What

MV

12/23/2025

INSPECTED

JZ

04/26/2021

INSPECTED

Land Value Estimates for Land Table 40001.40001 RES RURAL CALEDONIA

 * Factors *

Description Frontage Depth Front Depth Rate %Adj. Reason Value

RESIDENTIAL - 2026 06.200 Acres 22,903 100.000 142,000

 1.000 Acres 0 100 00

7.20 Total Acres Total Est. Land Value = 142,000

Land Improvement Cost Estimates

Description Rate Size % Good Cash Value

D/W/P: 4in Concrete 6.82 550 100 3,751

 Total Estimated Land Improvements True Cash Value = 3,751

Year

Land

Value 

Building

Value 

Assessed

Value 

Board of

Review 

Tribunal/

Other 

Taxable

Value 

2026

71,000

318,200

389,200

363,000M

338,270C

2025

58,000

0

58,000

58,000A

45,054C

2024

43,700

0

43,700

43,700U

2023

37,500

0

37,500

19,239C

Page 2

Residential Building 1 of 1

Parcel Number:

41-22-13-200-021

Printed on

09/17/2026

 (11) Heating/Cooling

X Gas

Oil

Elec.

Wood

Coal

Steam

Forced Air w/o Ducts

Forced Air w/ Ducts

Forced Hot Water

Electric Baseboard

Elec. Ceil. Radiant

Radiant (in-floor)

Electric Wall Heat

Space Heater

Wall/Floor Furnace

X Forced Heat & Cool

Heat Pump

No Heating/Cooling

X Central Air

Wood Furnace

 (12) Electric

0

Amps Service

 No./Qual. of Fixtures

Ex.

Ord.

Min

No. of Elec. Outlets

Many

Ave.

Few

 (13) Plumbing

Average Fixture(s)

3 3 Fixture Bath

2 Fixture Bath

Softner, Auto

Softner, Manual

Solar Water Heat

No Plumbing

Extra Toilet

2 Extra Sink

Separate Shower

Ceramic Tile Floor

Ceramic Tile Wains

Ceramic Tub Alcove

Vent Fan

 (14) Water/Sewer

Public Water

Public Sewer

1 Water Well

1 1000 Gal. Septic

2000 Gal. Septic

Lump Sum Items:

 Building Type

X

Single Family

Mobile Home

Town Home

Duplex

A-Frame

X Wood Frame

Building Style:

RANCH

Yr Built

Remodeled

2025Actua

0

Condition: Average

 Room List

Basement

1st Floor

2nd Floor

4 Bedrooms

 (1) Exterior

Wood/Shingle

X

Aluminum/Vinyl

Brick

X

Insulation

 (2) Windows

Many

Large

X

Ave.

X

Ave.

Few

Small

Wood Sash

Metal Sash

X

Vinyl Sash

X

Double Hung

Horiz. Slide

Casement

Double Glass

Patio Doors

Storms & Screens

 (3) Roof

X

Gable

Gambrel

Hip

Mansard

Flat

Shed

X

Ashphalt Shingle

Chimney: 

 (3) Roof (cont.)

X Eavestrough

X Insulation

0 Front Overhang

0 Other Overhang

(4) Interior

X Drywall

Plaster

Paneled

Wood T&G

Trim & Decoration

Ex

Ord

Min

Size of Closets

Lg

Ord

Small

Doors

Solid

H.C.

 (5) Floors

Kitchen: 

Other: 

Other: 

 (6) Ceilings

X Drywall

 (7) Excavation

Basement: 1818 S.F.

Crawl: 0 S.F.

Slab: 0 S.F.

Height to Joists: 0.0

 (8) Basement

Conc. Block

Poured Conc.

Stone

Treated Wood

Concrete

Page 3

Parcel

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Page 1

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA 

DIRECTOR

PROPERTY TAX APPEAL ANSWER FORM

VALUATION / UNCAPPING APPEAL

MTT DOCKET NO. 26-002350

 

Respondent’s Contact Information:

Filer Type:

Local Unit of Government

Local Unit of Government:

Township Of Gaines (KENT)

First Name

M.I.

Last Name

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

City or Town

State

ZIP Code

Telephone Number

E-mail Address

 

Respondent’s Attorney/Authorized Representative’s Contact Information, if any:

First Name

Jim

M.I. 

Last Name

Zenas

Firm Name (if any)

Gaines Charter Township

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

8555 Kalamazoo Dr SE

City or Town

Caledonia

State

 Michigan

ZIP Code

49316

Telephone Number

6166986640

E-mail Address

jim.zenas@gainestownship.org

 

 

Subject Property Information:

Are the parcels listed by Petitioner contiguous or adjoining? If no, list all parcels that are adjoining in separate groupings.

 *If necessary, attach a separate sheet.

N/A 

Does the subject property have a principal residence exemption of 50% or more?

Yes

Page 2

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA 

DIRECTOR

Please Explain Your Answer to this Appeal:

Please see attached 2026 Records card and supporting documents that established the March Board of Review Value. The March Board of Review heard the 

petitioner's appeal correcting the record card by removing lower level finish and adjusting the classification of the new construction. Respondent has included a 

copy of the 2026 March Board of Review determination letter providing the impact of those corrections.

 

Jurisdictional Issues:

IF PETITIONER IS APPEALING THE TRUE CASH AND/OR TAXABLE VALUES:

Did Petitioner protest the assessment at a Board of Review?

Yes

If Yes, check which Board of Review Petitioner attended:

March

If No, was the Notice of Assessment properly sent to Petitioner prior to the March Board of Review? 

*Submit a copy of the Notice of Assessment with the Answer.

If the July or December Board of Review revised the assessment(s) at issue, did it have authority? 

If yes, please cite the Board’s authority?

Was the assessment(s) at issue established as the result of a clerical error or mutual mistake of fact?

No

If yes, please explain

Is Petitioner appealing from a State Tax Commission Order?

No

If yes, when was it issued?

IF PETITIONER IS APPEALING THE UNCAPPING OF TAXABLE VALUE:

When was the Notice of Uncapping issued?

Under what statutory section was the taxable value uncapped?

Page 3

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA 

DIRECTOR

 

Valuation Information:

Parcel Identification Number:

41-22-13-200-021

Classification of Property: Real (check one)

 Residential (check one)

Current Assessed Value as established by the Board of Review:

363000

Current Taxable Value as established by the Board of Review:

338270

What do you believe is the fair market value?

726000

What do you believe is the taxable value?

43770

 

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

Respondent’s Signature: 

/s/ Jim Zenas

Attorney or Authorized Agent’s Signature:

/s/

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

1 of 3

PROPERTY TAX APPEAL PETITION FORM

VALUATION / UNCAPPING APPEAL

MTT DOCKET NO. 

Petitioner’s Contact Information:

Filer Type:

Individual

Local Unit of Government:

First Name

Kevin

M.I.

Last Name

Offringa

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

4422 76th St SE

City or Town

Caledonia

State

Michigan

ZIP Code

49316

Telephone Number

616-881-1890

E-mail Address

kevin.offringa@outlook.com

Petitioner’s Attorney/Authorized Representative’s Contact Information, if any:

First Name

Allison

M.I.

Last Name

Koetsier

Firm Name (if any)

NA - Real Estate Broker with Compass Realty Services

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

2419 Gilmour St SE

City or Town

Grand Rapids

State

Michigan

ZIP Code

49506

Telephone Number

6166339445

E-mail Address

akoetsier@compass101.com

Subject Property Information:

How many parcels are you appealing?

1

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

*If no, you must file separate appeals for each parcel

N/A 

Property Address (No., Street)

4422 76th St SE

Page 2

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA 

DIRECTOR

2 of 3

City or Town

Caledonia

County

Kent

State

Michigan

ZIP Code

49316

Taxing Authority (City or Township)

Township Of Gaines (KENT)

Check which of the following you are appealing: (check all that apply)

True Cash and Taxable Values

 

Please Explain the Reason for this Appeal:

See submitted packet. Based on comparable sales, recent lender appraisal, only being a 2 bedroom, unattractive berm, decreasing property values based on 

Microsoft data center proposal, wet area, amount of unusable acreage based on county drains and wetlands and typical inflation of a new construction 

lender/client appraisal, we believe the true cash value to be $589,000.

Jurisdictional Issues:

Did you protest the assessment at a Board of Review? Yes

If Yes, check which Board of Review you attended: March

If No, please check the applicable reason(s):

Year(s) Under Appeal:

2026

 

Valuation Information for Each Parcel under Appeal:

Parcel Number:

412213200021

Classification of Property: Real (check one)

Residential (check one)

Current Assessed Value as established by the Board of Review:

363000

Page 3

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA 

DIRECTOR

3 of 3

Current Taxable Value as established by the Board of Review:

338270

What do you believe is the fair market value?

589000

Multiply the True Cash Value by .5 and enter here. This is your contention of Assessed Value.

294500

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

294500

 

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

Petitioner’s Signature: 

/s/ Allison Koetsier

Attorney or Authorized Agent’s Signature:

/s/ 

Fee Information:

If you do not have a Principal Residence Exemption of at least 50% at the time of the filing of this petition, you are required to pay a filing fee for 

the filing of this appeal.

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.

Property tax appeal: Residential** Non-Residential

SEV or TV in contention*

 

 Filing fee*** Filing Fee**

$100,000 or less...........................................................................................$ 125.00 $250.00

$100,000.01 to $500,000.00.........................................................................$ 200.00 N/A

More than $500,000…..................................................................................$ 300.00 N/A

Does the subject property have a principal residence exemption of at least 50% as of the date of the filing of this petition?

Yes

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

Kevin Offringa,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 26-002350

Township Of Gaines,

Respondent.

NOTICE OF DOCKET NUMBER

TAKE NOTICE that a Small Claims petition has been filed and the above-noted docket 

number has been assigned to that petition. The assignment of the docket number does 

not mean that the Tribunal has authority over the petition or that the petition complies 

with the Tribunal’s rules. The docket number needs to be included on all documents 

submitted in this case.

Respondent shall file an answer to the petition within 28 days of the issuance of a 

copy of this Notice to Respondent. Tribunal answer forms are available on our 

website at www.michigan.gov/taxtrib. Respondents must utilize the appropriate answer 

form. Failure to file the answer within the 28-day time frame may result in the 

placement of Respondent in default, as provided by TTR 281. Further, an electronic 

copy of the petition can be reviewed by utilizing the Docket Lookup Search on the 

Tribunal’s website.

By: Tribunal Clerk

Entered: September 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.

By: Tribunal Clerk

Page 2

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

Kevin Offringa,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 26-002350

Township Of Gaines,

Respondent.

NOTICE OF DOCKET NUMBER

TAKE NOTICE that a Small Claims petition has been filed and the above-noted docket 

number has been assigned to that petition. The assignment of the docket number does 

not mean that the Tribunal has authority over the petition or that the petition complies 

with the Tribunal’s rules. The docket number needs to be included on all documents 

submitted in this case.

Respondent shall file an answer to the petition within 28 days of the issuance of a 

copy of this Notice to Respondent. Tribunal answer forms are available on our 

website at www.michigan.gov/taxtrib. Respondents must utilize the appropriate answer 

form. Failure to file the answer within the 28-day time frame may result in the 

placement of Respondent in default, as provided by TTR 281. Further, an electronic 

copy of the petition can be reviewed by utilizing the Docket Lookup Search on the 

Tribunal’s website.

By: Tribunal Clerk

Entered: September 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.

By: Tribunal Clerk

Page 3

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

Kevin Offringa,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 26-002350

Township Of Gaines,

Respondent.

NOTICE OF DOCKET NUMBER

TAKE NOTICE that a Small Claims petition has been filed and the above-noted docket 

number has been assigned to that petition. The assignment of the docket number does 

not mean that the Tribunal has authority over the petition or that the petition complies 

with the Tribunal’s rules. The docket number needs to be included on all documents 

submitted in this case.

Respondent shall file an answer to the

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

03/17/2026 

03:56 

PM 

2026 BOARD OF REVIEW DECISION 

FROM 

GAINES CHARTER TOWNSHIP 

JIM ZENAS 

8555 KALAMAZOO AVE SE 

CALEDONIA, MI 49316-8270 

(Parcel 

Code required. Property address. 

4422 T6TH ST SE 

NAME AND ADDRESS OF OWNER OR PERSON NAMED oN ASSESSMENT ROLL: 

4 22-13:200-021 

FFRINGA KEVIN & AMB! 

| 

412213200021 PART OF NE 1/4 COM 675.0 FT $ 0D 11M 13S E 

Poia-iior ii 

cm 

| 

ALONG N&S 1/4 LINE & 265.0 FT S 88D 41M 183 E FROM N 

CALEDONIA, MI 49316 

} 

1/4 COR TH N 0D 11M 138 W 340.0 FT TH $ 88D 41M 18S E 

z 

: 

265.08 

FT TH § 0D 11M 138 E 1005.68 FT TH N 89D 04M 485 W 

: 

| 530.0 

FT TO N&S 1/4 LINE TH N 0D 11M 

13S W ALONG 

N&S 

| 

LINE 

0d 

0 RTS SSD AIM 1BE R2T 1I3FTTHNOD 

11 

THIS PROPERTY IS CLASSIFIED 

401 RESIDENTIAL IMPROVED) 

| 

Thank you for atiending 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 of parcel number 41-22-13-200-021 

They have made the following determination based on the information you supplied. 

Board of Review Comments 

on 

| 

: 364470 

| 

338270 = 

| 

Please feel Loodocuos tle assessor at the address Tisted above or call if you have any questions. 

“Effective March 1,2013, the Tribunal 

i is no Io able « accept Small Claims letter appeals. Rather, you are required 

to file a petition to 

initiate a new Small Claims appeal. Petition forms are > available on this website.” 

‘http://www.michigan gov/taxtrib/0, e757 7 187- 38254, 00. html 

of 

| Rovio 

mining tentative assessed value, you may appeal that decision 

by filing a 

If you disagree with the decision of the 

petition with the Michigan Tax Tribunal 

at 

P.O.Box 

30232, Lansing, Mi. 48909. Commercial Real, Industrial Real, Developmental Real, 

Commercial Personal, Industrial Personal and 

Utility Personal Property may be appealed by May 31. Agricultural Real, Residential Real, 

Timber - Cut Over Real, and 

Ag 

ual 

Property may be appealed by July 31. The petition must 

be filed on a Michigan 

Tax 

Tribunal form ora form 

1 

Tix Tribunal. Michigan Tax Tribunal forms are available at wyww.michigan govitaxtrib

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

1 of 3

PROPERTY TAX APPEAL PETITION FORM

VALUATION / UNCAPPING APPEAL

MTT DOCKET NO. 

Petitioner’s Contact Information:

Filer Type:

Individual

Local Unit of Government:

First Name

Kevin

M.I.

Last Name

Offringa

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

4422 76th St SE

City or Town

Caledonia

State

Michigan

ZIP Code

49316

Telephone Number

616-881-1890

E-mail Address

kevin.offringa@outlook.com

Petitioner’s Attorney/Authorized Representative’s Contact Information, if any:

First Name

Allison

M.I.

Last Name

Koetsier

Firm Name (if any)

NA - Real Estate Broker with Compass Realty Services

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

2419 Gilmour St SE

City or Town

Grand Rapids

State

Michigan

ZIP Code

49506

Telephone Number

6166339445

E-mail Address

akoetsier@compass101.com

Subject Property Information:

How many parcels are you appealing?

1

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

*If no, you must file separate appeals for each parcel

N/A 

Property Address (No., Street)

4422 76th St SE

Page 2

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA 

DIRECTOR

2 of 3

City or Town

Caledonia

County

Kent

State

Michigan

ZIP Code

49316

Taxing Authority (City or Township)

Township Of Gaines (KENT)

Check which of the following you are appealing: (check all that apply)

True Cash and Taxable Values

 

Please Explain the Reason for this Appeal:

See submitted packet. Based on comparable sales, recent lender appraisal, only being a 2 bedroom, unattractive berm, decreasing property values based on 

Microsoft data center proposal, wet area, amount of unusable acreage based on county drains and wetlands and typical inflation of a new construction 

lender/client appraisal, we believe the true cash value to be $589,000.

Jurisdictional Issues:

Did you protest the assessment at a Board of Review? Yes

If Yes, check which Board of Review you attended: March

If No, please check the applicable reason(s):

Year(s) Under Appeal:

2026

 

Valuation Information for Each Parcel under Appeal:

Parcel Number:

412213200021

Classification of Property: Real (check one)

Residential (check one)

Current Assessed Value as established by the Board of Review:

363000

Page 3

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA 

DIRECTOR

3 of 3

Current Taxable Value as established by the Board of Review:

338270

What do you believe is the fair market value?

589000

Multiply the True Cash Value by .5 and enter here. This is your contention of Assessed Value.

294500

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

294500

 

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

Petitioner’s Signature: 

/s/ Allison Koetsier

Attorney or Authorized Agent’s Signature:

/s/ 

Fee Information:

If you do not have a Principal Residence Exemption of at least 50% at the time of the filing of this petition, you are required to pay a filing fee for 

the filing of this appeal.

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.

Property tax appeal: Residential** Non-Residential

SEV or TV in contention*

 

 Filing fee*** Filing Fee**

$100,000 or less...........................................................................................$ 125.00 $250.00

$100,000.01 to $500,000.00.........................................................................$ 200.00 N/A

More than $500,000…..................................................................................$ 300.00 N/A

Does the subject property have a principal residence exemption of at least 50% as of the date of the filing of this petition?

Yes

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.