Record Finder / 26-002270-TT
Michigan
Kevinn Donovan, Tara Donovan Petitioners Vs. Township Of Grand Haven Respondent
- Petitioner
- Kevinn Donovan, Tara Donovan
- Respondent
- Township Of Grand Haven
Case overview
- Docket number
- 26-002270-TT
- Status
- Default Petitioner
- CaseType
- ET Property
- Division
- ET
- County
- Ottawa
- Judge
- No judge assigned
Docket history
| Line # | Subject | Filer | Line Ref | Enter Date/Post Mark | Fee | Related Item |
|---|---|---|---|---|---|---|
| 10 | Proof of Service of Misc Documents was received. | Not recorded | Not recorded | 10/14/2026 | Not recorded | Download |
| Not recorded | Not recorded | Not recorded | Not recorded | Not recorded | Not recorded | Download |
| 9 | Answer was received | RESP | Not recorded | 10/14/2026 | Not recorded | Download |
| Not recorded | Not recorded | Not recorded | Not recorded | Not recorded | Not recorded | Download |
| 8 | Proof of service of petition was received. | Not recorded | Not recorded | 09/16/2026 | Not recorded | Download |
| Not recorded | Not recorded | Not recorded | Not recorded | Not recorded | Not recorded | Download |
| 7 | Amended Petition | Not recorded | Not recorded | 09/15/2026 | Not recorded | Download |
| Not recorded | Not recorded | Not recorded | Not recorded | Not recorded | Not recorded | Download |
| 6 | Order of Default of Petitioner | Not recorded | Not recorded | 09/11/2026 | Not recorded | Download |
| 5 | Petition has been verified | PET | 1 | 09/11/2026 | Not recorded | Download |
| Not recorded | Not recorded | Not recorded | Not recorded | Not recorded | Not recorded | Download |
| 4 | Notice of Docket Number ET | Not recorded | Not recorded | 09/11/2026 | Not recorded | Download |
| 3 | Brief | PET | Not recorded | 06/18/2026 | Not recorded | Download |
| Not recorded | Not recorded | Not recorded | Not recorded | Not recorded | Not recorded | Download |
| 2 | Filing Fee Received | PET | Not recorded | 06/10/2026 | Not recorded | Download |
| 1 | A petition was received. | PET | Not recorded | 06/10/2026 | Not recorded | Download |
| Not recorded | Not recorded | Not recorded | Not recorded | Not recorded | Not recorded | Download |
Documents
Proof of Service of Answer and Affirmative Defenses.pdfRead complete document text →
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#3638982v1 STATE OF MICHIGAN DEPARTMENT OF LICENSING & REGULATORY AFFAIRS MICHIGAN TAX TRIBUNAL _____________________ KEVINN DONOVAN and TARA DONOVAN, Petitioners, v GRAND HAVEN CHARTER TOWNSHIP, Respondent. _____________________________________/ MTT Docket No. 26-002270 PROOF OF SERVICE Kevinn Donovan Tara Donovan 12067 Forest Beach Trail Grand Haven, MI 49417 (616) 552-2568 kevinndonovan@gmail.com _____________________________________/ Joshua D. Beard (P73388) Mika Meyers PLC Counsel for Respondent 900 Monroe Avenue, NW Grand Rapids, MI 49503 (616) 632-8000 tax.tribunal.efile@mikameyers.com jbeard@mikameyers.com I, Kristi Solomon, hereby state that I am an employee in the law firm of Mika Meyers PLC, and that on October 14, 2026, I served copies of the following document(s): Respondent’s Answer to Entire Tribunal Property Tax Petition and Affirmative Defenses upon the following individual(s) by email and first-class mail: Kevinn Donovan Tara Donovan 12067 Forest Beach Trail Grand Haven, MI 49417 kevinndonovan@gmail.com I declare that the statements above are true to the best of my information, knowledge, and belief. Dated: October 14, 2026 /s/ Kristi Solomon
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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 MICHIGAN TAX TRIBUNAL Docket Number: 26-002270 Is this case currently pending in the Small Claims Division? No Party Filing Document Respondent Files Document Type: Proof of Service: Misc Documents Attachment File Name: Proof of Service of Answer and Affirmative Defenses Fee Information Filing Fee: $ 0.00 Payment Information Payment: $ 0.00
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Answer and Affirmative Defenses to Petition.pdfRead complete document text →
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#3636338v1 STATE OF MICHIGAN DEPARTMENT OF LICENSING & REGULATORY AFFAIRS MICHIGAN TAX TRIBUNAL _____________________ KEVINN DONOVAN and TARA DONOVAN, Petitioners, v GRAND HAVEN CHARTER TOWNSHIP, Respondent. _____________________________________/ MTT Docket No. 26-002270 RESPONDENT’S ANSWER TO ENTIRE TRIBUNAL PROPERTY TAX PETITION AND AFFIRMATIVE DEFENSES Kevinn Donovan Tara Donovan 12067 Forest Beach Trail Grand Haven, MI 49417 (616) 552-2568 kevinndonovan@gmail.com _____________________________________/ Joshua D. Beard (P73388) Mika Meyers PLC Counsel for Respondent 900 Monroe Avenue, NW Grand Rapids, MI 49503 (616) 632-8000 tax.tribunal.efile@mikameyers.com jbeard@mikameyers.com Respondent, Grand Haven Charter Township, by and through its attorneys, Mika Meyers PLC, answers Petitioner’s Entire Tribunal Property Tax Petition as follows: 1. Petitioners are individuals whose legal address is 12067 Forest Beach Trail Grand Haven, MI 49417. Answer: The allegations contained in paragraph 1 of the Petitioner are admitted. 2. Respondent, Township of Grand Haven, levies and collects the property taxes on the subject property. Answer: The allegations contained in paragraph 2 of the Petition are admitted. 3. The property identification number is 16-70-07-16-351-007 and the property is classified as Residential real property. The subject property is presently used as Petitioner’s principal residence and consists of a detached single-family dwelling within the Beach Woods site condominium development.
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2 #3636338v1 Answer: The allegations contained in paragraph 3 are admitted upon information and belief. 4. The property is located in Ottawa County and the school district of Grand Haven Area Public Schools and Ottawa Area Intermediate School District taxing districts. Answer: The allegations contained in paragraph 4 of the Petition are admitted. 5. This matter involves issues relating to 2026 true cash value, assessed/state equalized value, taxable value, land valuation methodology, and building valuation of the subject property. Answer: The allegations contained in paragraph 5 of the Petition are admitted upon information and belief. 6. For tax year 2026, Respondent initially determined an assessed value of $480,300. Following Petitioners’ March 2026 Board of Review protest, the assessed value was reduced to $467,446. The corresponding taxable value established by the Board of Review was $467,446. Answer: The allegations contained in paragraph 6 of the Petition are admitted. 7. On March 10, 2026, Petitioners appeared before the Grand Haven Charter Township Board of Review and appealed the 2026 assessment of the subject property. The Board subsequently determined that Petitioners had “provided sufficient information to warrant value change” and reduced the assessed value from $480,300 to $467,446, but did not grant the full relief requested by Petitioners. Answer: The allegations contained in paragraph 7 of the Petition are admitted. 8. Petitioners contend that the remaining assessment is excessive and does not reflect the subject property’s usual selling price because the underlying valuation relies upon materially inaccurate property characteristics and valuation assumptions. Specifically: a. Respondent values the land at approximately $175,000 under its “Lake Michigan Influence” land table even though the subject property is not waterfront and possesses no
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EntireTribunalCaseISAnswer.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 Entire Tribunal Case Information Sheet - Respondent MTT DOCKET NO. 26-002270 Section 1: Respondent’s Contact Information Filer Type: Local Unit of Government Local Unit of Government Township Of Grand Haven (OTTAWA) 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 Joshua M.I. D. Last Name Beard Firm Name (if any) Mika Meyers PLC Address (No., Street, P.O. Box or Rural Route) 900 Monroe Avenue NW City or Town Grand Rapids State Michigan ZIP Code 49503 Telephone Number 6166328000 E-mail Address (do not enter unless you want MTT to send all correspondence via e-mail) Tax.Tribunal.Efile@mikameyers.com Electronic Signature *Typing your name below will serve as your signature Respondent or Authorized Attorney/Representative’s Signature: Joshua D. Beard /s/
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Entire Tribunal - Proof of Service.pdfRead complete document text →
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pad “agar STATE OF MICHIGAN GRETCHEN WHITMER DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS MARLON I. BROWN, DPA GOVERNOR DIRECTOR Kevinn and Tara Donovan 3 MICHIGAN TAX TRIBUNAL Petitioner(s) v MTT Docket No.26-002270 Township of Grand Haven Respondent(s) PROOF OF SERVICE FOR PROPERTY TAX PETITION *To be filed after the Tribunal issues the Notice of Docket Number* Kevinn Donovan states that on 09/16/2026 he/she [Name of person serving/mailing petition] [date of service] served a copy of the Petition relative to the above-captioned matter upon: [Provide name and address of the following entities] 1. Assessor (via certified mail): Ben Albin, Director 13300 168th Avenue Grand Haven, Michigan 49417 2. City Clerk or Township Supervisor/Clerk (via certified mail): Laurie Larsen, Clerk 13300 168th Avenue Grand Haven, Michigan 49417 3. County Equalization Director (via first class mail or personal service): Brian Busscher, Director 12220 Fillmore Street Room 110 West Olive, Michigan 49460 4. County Clerk (via first class mail or personal service): Justin F. Roebuck - County Clerk/Register of Deeds 12220 Fillmore Street Room 110 West Olive, Michigan 49460 5. Secretary of the local school board (via first class mail or personal service): Kristal Boyd - Secretary Grand Haven Area Public Schools 1415 Beechtree Street Grand Haven, Michigan 49417 6. State Treasurer (via first class mail): Michigan Department of Treasury, State Treasurer 430 W. Allegan Jansing, MI 48922 Kevinn Donovan JEinature of pefson who 18 serving/mailing copy] [Print/type name of person serving/mailing copy] 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
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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 MICHIGAN TAX TRIBUNAL Docket Number: 26-002270 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: Entire Tribunal - Proof of Service Fee Information Filing Fee: $ 0.00 Payment Information Payment: $ 0.00
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Michigan Tax Tribunal Appeal Brief Case 26-002270 Small with Petition.pdfRead complete document text →
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STATE OF MICHIGAN MICHIGAN TAX TRIBUNAL ENTIRE TRIBUNAL Kevinn and Tara Donovan , A Petitioner(s) MTT Docket No. 26-002270 Township of Grand Haven Respondent(s) PETITION Petitioners Kevinn and Tara Donovan, in pro per, petitions this Tribunal as follows: 1. 2. Petitioners are individuals whose legal address is 12067 Forest Beach Trail Grand Haven, MI 49417. Respondent, Township of Grand Haven, levies and collects the property taxes on the subject property. The property identification number is 16-70-07-16-351-007 and the property is classified as Residential real property. The subject property is presently used as Petitioners’ principal residence and consists of a detached single-family dwelling within the Beach Woods site condominium development. The property is located in Ottawa County and the school district of Grand Haven Area Public Schools and Ottawa Area Intermediate School District taxing districts. This matter involves issues relating to 2026 true cash value, assessed/state equalized value, taxable value, land valuation methodology, and building valuation of the subject property. For tax year 2026, Respondent initially determined an assessed value of $480,300. Following Petitioners' March 2026 Board of Review protest, the assessed value was reduced to $467,446. The corresponding taxable value established by the Board of Review was $467,446. On March 10, 2026, Petitioners appeared before the Grand Haven Charter Township Board of Review and appealed the 2026 assessment of the subject property. The Board subsequently determined that Petitioners had “provided sufficient information to warrant value change” and reduced the assessed value from $480,300 to $467,446, but did not grant the full relief requested by Petitioners. Petitioners contend that the remaining assessment is excessive and does not reflect the subject property's usual selling price because the underlying valuation relies upon materially inaccurate property characteristics and valuation assumptions. Specifically: a) Respondent valued the land at approximately $175,000 under its “Lake Michigan Influence” land table even though the subject property is not waterfront and possesses no deeded, private, exclusive, riparian, or legally enforceable access rights to Lake Michigan. Petitioners contend that comparable non-waterfront properties are more appropriately represented by Respondent's “Southwest of US 31” land table, supporting a land value of approximately $110,000. b) Respondent's 2026 property record card classified the dwelling as B+10, although the dwelling's actual materials, systems, construction characteristics, finishes, and functional utility are consistent with a lower building classification. Petitioners contend that the improvements are more appropriately classified as Class B -5 or BC. c) Respondent's property record contains material factual inaccuracies affecting valuation, including designation of the property as “Waterfront,” inaccurate bathroom/fixture information, duplicate fence entries, inaccurate effective-age information, and discrepancies concerning gross floor area. d) Petitioners presented evidence concerning these issues to the March 2026 Board of Review. Although the Board determined that Petitioners had provided sufficient information to warrant a value change, the underlying property characteristics and classifications giving rise to Petitioners’ appeal were not corrected. e) The detailed factual, documentary,
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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 MICHIGAN TAX TRIBUNAL Docket Number: 26-002270 Is this case currently pending in the Small Claims Division? No Party Filing Document Petitioner Files Document Type: Amended Petition Attachment File Name: Michigan Tax Tribunal Appeal Brief Case 26-002270 Small with Petition Fee Information Filing Fee: $ 0.00 Payment Information Payment: $ 0.00
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ET_Order_of_Default_Petition.2026-09-11_13-07-30.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 Kevinn and Tara Donovan, Petitioner, MICHIGAN TAX TRIBUNAL ENTIRE TRIBUNAL v MTT Docket No. 26-002270 Township Of Grand Haven, Respondent. ORDER OF DEFAULT The Tribunal has reviewed the file in the above-captioned case and finds that: Petitioner filed an Entire Tribunal case information sheet and paid a filing fee. Petitioner is required to file a petition and pay the required filing fee to initiate an appeal with the Tribunal. See TTR 225 and MCL 205.735a. Because a petition was not filed, the appeal is not properly pending. As such, Petitioner must file a petition within 14 days of the entry of this order. The petition shall note the docket number assigned by the Tribunal and if filed utilizing the Tribunal’s e-filing system, must be filed on the assigned docket number as an “amended petition.” Therefore, IT IS ORDERED that Petitioner is HELD IN DEFAULT. IT IS FURTHER ORDERED that the defaulted party shall cure the default, as indicated above, within 14 days of the entry of this order.1 Failure to comply with this order will result in the defaulted party being required to file a motion to set aside the default (with appropriate filing fee). By: /s/ Patricia L. Halm Entered: September 11, 2026 1 “A submission by mail is considered filed on the date indicated by the United States Postal Service postmark on the envelope containing the submission. A submission without a postmark or with an illegible postmark is considered filed on the date the submission is received by the tribunal. A submission by commercial delivery service is considered filed on the date the submission is given to the commercial service for delivery to the tribunal as indicated by the receipt date on the package containing the submission. A submission by personal service is considered filed on the date the submission is received. A submission through the tribunal’s e-filing system by 11:59 p.m. on a business day is considered filed on that business day. A submission by email to the email address designated by the tribunal by 11:59 p.m. on a business day is considered filed on that business day. A submission on a Saturday, a Sunday, or a holiday is considered filed on the following business day, as provided by section 35a of the tax tribunal act, MCL 205.735a.” TTR 225(5).
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MTT Docket No. 26-002270 Page 2 of 2 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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EntireTribunalCaseISPetition.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 Entire Tribunal Case Information Sheet - Petitioner MTT DOCKET NO. Section 1: Petitioner’s Contact Information Filer type: Individual Local Unit of Government First Name Kevinn and Tara M.I. Last Name/Company Name Donovan Home Address (No., Street, P.O. Box or Rural Route) 12067 Forest Beach Trail City or Town Grand Haven State Michigan ZIP Code 49417 Telephone Number 6165522568 E-mail Address (do not enter unless you want MTT to send all correspondence via e-mail) kevinndonovan@gmail.com Section 3: Issue Please designate one: Valuation Section 4: Subject Property Information How many parcels are you appealing? 1 Property Address (No., Street, City, ST, ZIP) [If multiple, list first property’s address] 12067 Forest Beach Trail Grand Haven Michigan 49417 Taxing Authority (City or Township) Township Of Grand Haven (OTTAWA) County Ottawa 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.) N/A Section 5: Check which of the following you are appealing (check all that apply) True Cash and Taxable Values If “Other”, please explain:
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STATE OF MICHIGAN GRETCHEN WHITMER GOVERNOR DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS LANSING MARLON I. BROWN, DPA DIRECTOR Section 6: Valuation Information for Each Parcel under Appeal Parcel Number: 16-70-07-16-351-007 Classification of Property: Real (check one) Residential (check one) Current Assessed Value (also known as State Equalized Value) as established by the Board of Review: 467445 Current Taxable Value as established by the Board of Review: 467446 What do you believe is the fair market value (also known as True Cash Value)? 627867 Multiply the True Cash Value by 50% and enter here. This is your contention of Assessed Value (also known as State Equalized Value). 313934 If you belive the Taxable Value differs from your contention of Assessed Value, enter your contention of Taxable Value. 313934 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/ Kevinn and Tara Donovan Payment Information Amount: 400 Success: True Message: "" Waiver Code: Transaction Number: 26060988729731 Supporting Waiver Documents:
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STATE OF MICHIGAN GRETCHEN WHITMER GOVERNOR DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS LANSING MARLON I. BROWN, DPA DIRECTOR
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EntireTribunalCaseISPetition.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 Entire Tribunal Case Information Sheet - Petitioner MTT DOCKET NO. Section 1: Petitioner’s Contact Information Filer type: Individual Local Unit of Government First Name Kevinn and Tara M.I. Last Name/Company Name Donovan Home Address (No., Street, P.O. Box or Rural Route) 12067 Forest Beach Trail City or Town Grand Haven State Michigan ZIP Code 49417 Telephone Number 6165522568 E-mail Address (do not enter unless you want MTT to send all correspondence via e-mail) kevinndonovan@gmail.com Section 3: Issue Please designate one: Valuation Section 4: Subject Property Information How many parcels are you appealing? 1 Property Address (No., Street, City, ST, ZIP) [If multiple, list first property’s address] 12067 Forest Beach Trail Grand Haven Michigan 49417 Taxing Authority (City or Township) Township Of Grand Haven (OTTAWA) County Ottawa 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.) N/A Section 5: Check which of the following you are appealing (check all that apply) True Cash and Taxable Values If “Other”, please explain:
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STATE OF MICHIGAN GRETCHEN WHITMER GOVERNOR DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS LANSING MARLON I. BROWN, DPA DIRECTOR Section 6: Valuation Information for Each Parcel under Appeal Parcel Number: 16-70-07-16-351-007 Classification of Property: Real (check one) Residential (check one) Current Assessed Value (also known as State Equalized Value) as established by the Board of Review: 467446 Current Taxable Value as established by the Board of Review: 467446 What do you believe is the fair market value (also known as True Cash Value)? 627867 Multiply the True Cash Value by 50% and enter here. This is your contention of Assessed Value (also known as State Equalized Value). 313934 If you belive the Taxable Value differs from your contention of Assessed Value, enter your contention of Taxable Value. 313934 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/ Kevinn and Tara Donovan Payment Information Amount: 400 Success: True Message: Waiver Provided Waiver Code: Transaction Number: N/A Supporting Waiver Documents:
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STATE OF MICHIGAN GRETCHEN WHITMER GOVERNOR DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS LANSING MARLON I. BROWN, DPA DIRECTOR
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ET_Notice_of_Docket_Number.2026-09-11_13-01-03.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 Kevinn and Tara Donovan, Petitioner, MICHIGAN TAX TRIBUNAL v MTT Docket No.: 26-002270 Township Of Grand Haven, 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: 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
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Michigan Tax Tribunal Appeal Brief Case 26-002270 Small.pdfRead complete document text →
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Page 1 STATE OF MICHIGAN MICHIGAN TAX TRIBUNAL In the Matter of: Parcel No. 16-70-07-16-351-007 Grand Haven Charter Township, Ottawa County, Michigan Petitioners: Kevinn Donovan & Tara Donovan PETITIONERS’ BRIEF IN SUPPORT OF APPEAL EXHIBIT INDEX Exhibit 1 – Distance, Access, and Comparable Property Analysis Map Exhibit 2 – Buchanan Road End Settlement Agreement Exhibit 3 – Evidence of Buchanan Road End Closure and Restricted Access Exhibit 4 – Sheldon Beach Subdivision Plat Exhibit 5 – Master Deed Exhibit 6 – HOA Restrictions Exhibit 7 – Quitclaim Deeds Conveying Former Sheldon Beach Park and Lake Drive Way Interests Exhibit 8 – Cabinet Construction Exhibit 9 – Countertops Exhibit 10 – Flooring Exhibit 11 – Windows Exhibit 12 – Interior Materials Exhibit 13 – Plumbing Exhibit 14 – Property Record Card Exhibit 15 – Fence and Property Features Exhibit 16 – Bathroom and Fixture Documentation Exhibit 17 – 2026 Board of Review Decision Notice EXECUTIVE SUMMARY This appeal challenges the 2026 assessment of the subject property on three independent and compounding grounds: 1. Improper Land Valuation – The assessor applied a “Lake Michigan Influence” land table despite the property having no waterfront location and no deeded, private, or legally enforceable access rights to Lake Michigan, relying instead solely on
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Page 2 limited, conditional, non-exclusive, and revocable public access. Comparable properties are properly classified under the “Southwest of US 31” land table at materially lower land values. 2. Unsupported Building Classification (B+10) – The dwelling exhibits consistent mid-grade construction across finishes, systems, and structure (builder-grade windows, mixed cabinetry, partial laminate countertops, no hardwood flooring, MDF trim, OSB sheathing, PVC plumbing, single HVAC system, constrained basement and second floor ceiling), which is inconsistent with an above-average (B+10) classification and aligns with Class B -5 or BC. 3. Record Card Errors and Incomplete Corrections – The Township’s Board of Review acknowledged that a value change was warranted but failed to correct underlying data and classifications, leaving an internally inconsistent assessment. Petitioners request a TCV reduction of approximately $130,000, yielding a revised TCV of ~$627,867 and SEV of ~$313,934, based on corrected land classification, appropriate building class, and removal of factual errors. I. INTRODUCTION Petitioners challenge the 2026 assessment of the subject property on the basis that the assessor has materially overstated True Cash Value (“TCV”) through: 1. Improper land classification utilizing a “Lake Michigan Influence” land table; 2. Improper building classification of “B+10” unsupported by actual construction quality; 3. Multiple factual inaccuracies in the property record card. These errors collectively result in an inflated valuation that does not reflect the property’s “usual selling price” as required under MCL 211.27. II. PROPERTY BACKGROUND The subject property is a single-family residence constructed in 2017, located within the Beach Woods condominium subdivision in Grand Haven Charter Township. The property is not waterfront and does not possess deeded, private, or legally enforceable access rights to Lake Michigan, relying instead solely on limited, conditional, and revocable public access.
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Page 3 III. IMPROPER LAND CLASSIFICATION A. Use of Incorrect Land Table The assessor has
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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 MICHIGAN TAX TRIBUNAL Docket Number: 26-002270 Is this case currently pending in the Small Claims Division? No Party Filing Document Petitioner Files Document Type: Brief Attachment File Name: Michigan Tax Tribunal Appeal Brief Case 26-002270 Small Fee Information Filing Fee: $ 0.00 Payment Information Payment: $ 0.00
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9/14/26, 8:17 AM Payment Receipt Application: Merchant: Merchant City/State: Merchant Location Code: Payment Status: Result Message: Confirmation Number: Payment Date: Posting Date: Billing Information: Payment Amount: Card Type: Account #: Authorization Code: Method: PayPoint - Payment Receipt Michigan Tax Tribunal - 8023112272 Michigan Tax Tribunal Dimondale, MI 00001 Settled Payment completed and settled successfully. 26060988729731 06/09/2026 06/09/2026 Kevinn Donovan 12067 Forest Beach Trail Grand Haven, MI 49417 (616) 552-2568 kevinndonovan@gmail.com 400.00 USD AMEX XXXXXXXXXXXX2002 209694 Not Present https://admin.thepayplace.com/epayadmin/paymentreceipt.aspx?poppage=true 7”
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Kevinn Donovan <kevinndonovan@gmail.com> Payment Confirmation 1 message noreply@fiserv.com <noreply@fiserv.com> Tue, Jun 9, 2026 at 11:58 AM To: kevinndonovan@gmail.com Thank you for your recent payment to Michigan Tax Tribunal. If you have questions please contact the Michigan Tax Tribunal at 517-335-9760. Payment Application: Michigan Tax Tribunal Payment Status: Payment completed successfully. Confirmation Number: 26060988729731 Payment Date: 06/09/2026 -------------------- Billing Address: Kevinn Donovan 12067 Forest Beach Trail Grand Haven, MI 49417 6165522568 -------------------- Card Type: AMEX Card Number: x2002 -------------------- Payment Amount: 400.00 USD Total Amount: 400.00 USD -------------------- DO NOT REPLY DIRECTLY TO THIS EMAIL. 6/10/26, 3:31 PM Gmail - Payment Confirmation https://mail.google.com/mail/u/0/?ik=e4e6aed0b2&view=pt&search=all&permthid=thread-f:1867535576371334115%7Cmsg-f:1867535576371334115&simpl=msg-f:1867535576371334115&mb=1 1/1
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STATE OF MICHIGAN GRETCHEN WHITMER GOVERNOR DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS LANSING MARLON I. BROWN, DPA DIRECTOR Entire Tribunal Case Information Sheet - Petitioner MTT DOCKET NO. Section 1: Petitioner’s Contact Information Filer type: Individual Local Unit of Government First Name Kevinn and Tara M.I. Last Name/Company Name Donovan Home Address (No., Street, P.O. Box or Rural Route) 12067 Forest Beach Trail City or Town Grand Haven State Michigan ZIP Code 49417 Telephone Number 6165522568 E-mail Address (do not enter unless you want MTT to send all correspondence via e-mail) kevinndonovan@gmail.com Section 3: Issue Please designate one: Valuation Section 4: Subject Property Information How many parcels are you appealing? 1 Property Address (No., Street, City, ST, ZIP) [If multiple, list first property’s address] 12067 Forest Beach Trail Grand Haven Michigan 49417 Taxing Authority (City or Township) Township Of Grand Haven (OTTAWA) County Ottawa 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.) N/A Section 5: Check which of the following you are appealing (check all that apply) True Cash and Taxable Values If “Other”, please explain:
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STATE OF MICHIGAN GRETCHEN WHITMER GOVERNOR DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS LANSING MARLON I. BROWN, DPA DIRECTOR Section 6: Valuation Information for Each Parcel under Appeal Parcel Number: 16-70-07-16-351-007 Classification of Property: Real (check one) Residential (check one) Current Assessed Value (also known as State Equalized Value) as established by the Board of Review: 467445 Current Taxable Value as established by the Board of Review: 467446 What do you believe is the fair market value (also known as True Cash Value)? 627867 Multiply the True Cash Value by 50% and enter here. This is your contention of Assessed Value (also known as State Equalized Value). 313934 If you belive the Taxable Value differs from your contention of Assessed Value, enter your contention of Taxable Value. 313934 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/ Kevinn and Tara Donovan Payment Information Amount: 400 Success: True Message: "" Waiver Code: Transaction Number: 26060988729731 Supporting Waiver Documents:
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STATE OF MICHIGAN GRETCHEN WHITMER GOVERNOR DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS LANSING MARLON I. BROWN, DPA DIRECTOR
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STATE OF MICHIGAN GRETCHEN WHITMER GOVERNOR DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS LANSING MARLON I. BROWN, DPA DIRECTOR Entire Tribunal Case Information Sheet - Petitioner MTT DOCKET NO. Section 1: Petitioner’s Contact Information Filer type: Individual Local Unit of Government First Name Kevinn and Tara M.I. Last Name/Company Name Donovan Home Address (No., Street, P.O. Box or Rural Route) 12067 Forest Beach Trail City or Town Grand Haven State Michigan ZIP Code 49417 Telephone Number 6165522568 E-mail Address (do not enter unless you want MTT to send all correspondence via e-mail) kevinndonovan@gmail.com Section 3: Issue Please designate one: Valuation Section 4: Subject Property Information How many parcels are you appealing? 1 Property Address (No., Street, City, ST, ZIP) [If multiple, list first property’s address] 12067 Forest Beach Trail Grand Haven Michigan 49417 Taxing Authority (City or Township) Township Of Grand Haven (OTTAWA) County Ottawa 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.) N/A Section 5: Check which of the following you are appealing (check all that apply) True Cash and Taxable Values If “Other”, please explain:
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STATE OF MICHIGAN GRETCHEN WHITMER GOVERNOR DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS LANSING MARLON I. BROWN, DPA DIRECTOR Section 6: Valuation Information for Each Parcel under Appeal Parcel Number: 16-70-07-16-351-007 Classification of Property: Real (check one) Residential (check one) Current Assessed Value (also known as State Equalized Value) as established by the Board of Review: 467446 Current Taxable Value as established by the Board of Review: 467446 What do you believe is the fair market value (also known as True Cash Value)? 627867 Multiply the True Cash Value by 50% and enter here. This is your contention of Assessed Value (also known as State Equalized Value). 313934 If you belive the Taxable Value differs from your contention of Assessed Value, enter your contention of Taxable Value. 313934 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/ Kevinn and Tara Donovan Payment Information Amount: 400 Success: True Message: Waiver Provided Waiver Code: Transaction Number: N/A Supporting Waiver Documents:
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STATE OF MICHIGAN GRETCHEN WHITMER GOVERNOR DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS LANSING MARLON I. BROWN, DPA DIRECTOR
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