Kooman Development LLC, Petitioner Vs. City Of Grandville, Respondent

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 

Kooman Development LLC, 

MICHIGAN TAX TRIBUNAL 

 

Petitioner, 

 

 

v 

 

MTT Docket No. 25-002317 

 

City Of Grandville, 

 

Presiding Judge 

Respondent. 

 

Jason C. Grinnell 

 

ORDER GRANTING JOINT STIPULATION FOR ENTRY OF CONSENT JUDGMENT 

 

CONSENT JUDGMENT 

 

The Tribunal has reviewed the Stipulation and finds that it comports with the mandates 

of State law.1 As a result, the Tribunal shall enter the parties’ Stipulation. 

 

Therefore, 

 

IT IS ORDERED that the Joint Stipulation for Entry of Consent Judgment including all 

attachments, terms and conditions is GRANTED and ADOPTED, unless otherwise 

indicated. 

 

IT IS FURTHER ORDERED that the officer charged with maintaining the assessment 

rolls for the tax years at issue shall correct or cause the assessment rolls to be 

corrected to reflect the property’s true cash and taxable values as provided in this 

Consent Judgment within 20 days of the entry of the Consent Judgment.2 

 

IT IS FURTHER ORDERED that the officer charged with collecting or refunding the 

affected taxes shall collect taxes and any applicable interest or issue a refund as 

required by the Consent Judgment within 28 days of the entry of the Consent 

Judgment. If a refund is warranted, it shall, unless otherwise indicated, include a 

proportionate share of any property tax administration fees paid and of penalty and 

interest paid on delinquent taxes. The refund shall also, unless otherwise indicated, 

separately indicate the amount of the taxes, fees, penalties, and interest being 

refunded. A sum determined by the Tribunal to have been unlawfully paid shall, unless 

otherwise indicated, bear interest from the date of payment to the date of judgment and 

the judgment shall bear interest to the date of its payment. A sum determined by the 

Tribunal to have been underpaid shall not bear interest for any time period prior to 28 

days after the issuance of this Consent Judgment. Pursuant to MCL 205.737, interest 

shall accrue (i) after December 31, 2013, through June 30, 2016, at the rate of 4.25%, 

(ii) after June 30, 2016, through December 31, 2016, at the rate of 4.40%, (iii) after 

 

1 See MCL 211.27a. 

2 See MCL 205.755.

Page 2

MTT Docket No. 25-002317 

Page 2 of 2 

 

December 31, 2016, through June 30, 2017, at the rate of 4.50%, (iv) after June 30, 

2017, through December 31, 2017, at the rate of 4.70%, (v) after December 31, 2017, 

through June 30, 2018, at the rate of 5.15%, (vi) after June 30, 2018, through December 

31, 2018, at the rate of 5.41%, (vii) after December 31, 2018, through June 30, 2019, at 

the rate of 5.9%, (viii) after June 30, 2019, through December 31, 2019, at the rate of 

6.39%, (ix) after December 31, 2019, through June 30, 2020, at the rate of 6.40%, (x) 

after June 30 2020, through December 31, 2020, at the rate of 5.63%, (xi) after 

December 31, 2020, through June 30, 2022, at the rate of 4.25%, (xii) after June 30, 

2022, through December 31, 2022, at the rate of 4.27%, (xiii) after December 31, 2022, 

through June 30, 2023, at the rate of 5.65%, (xiv) after June 30, 2023, through 

December 31, 2023, at the rate of 8.25%, (xv) after December 31, 2023, through June 

30, 2024, at the rate of 9.30%, (xvi) after June 30, 2024, through December 31, 2024, at 

the rate of 9.50%, (xvii) after December 31, 2024, through June 30, 2025, at the rate of 

9.47%, (xviii) after June 30, 2025, through December 31, 2025, at the rate of 8.66%, 

and (xix) after December 31, 2025, through June 30, 2026, at a rate of 8.48%. 

 

This Consent Judgment resolves all pending claims in this matter and closes this case. 

 

See docket look up for a copy of stipulation and for any possible refund paragraph. 

 

 

 

 

 

 

 

 

By _______________________________ 

Entered: December 16, 2025 

jcr 

 

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

RECEIVED 

AW 

DEC 16 2025 

MICHIGAN TAX TRIBUNAL 

PROPERTY TAX 

CONSULTANTS 

YOUR PROPERTY TAX EXPERTS SINCE 1989 

December 11, 2025 

Clerk of the Court 

Michigan Tax Tribunal 

P.O. Box 30232 

Lansing, MI 48909 

RE: 

Property Tax Consultants for Kooman Development LLC 

Parcel # 41-17-16-155-035, v. City of Grandville 

Docket # 25-002317 

Dear Clerk, 

Regarding the above matter, enclosed please find the STIPULATION TO CONSENT 

JUDGEMENT fully authorized by the petitioner and the respondent. 

We hope that this meets with the approval of the Michigan Tax Tribunal. 

Very truly yours, 

Agent for Kooman Development LLC 

JA/ac 

Cc: Attorney, City of Grandville 

Tranlnfo:4606 

26080289-1 

12/15/25 

Crk: 

2577 

fat: $50.00 

ID: 

PROPERTY TAX CONGULTANIS

Page 2

STATE OF MICHIGAN 

DEPARTMENT OF LICENSING & REGULATORY AFFAIRS 

MICHIGAN ADMINISTRATIVE HEARING SYSTEMS 

MICHIGAN TAX TRIBUNAL 

Property Tax Consultants for: Kooman Development LLC, 

Petitioner, 

v 

MTT Docket No. 25-002317 

City of Grandville, 

Respondent. 

STIPULATION FOR ENTRY OF CONSENT JUDGMENT 

AND CONSENT JUDGMENT 

1. 

The case is pending in the 

_x__ 

Entire Tribunal OR ___ Small Claims 

Division. 

2. 

Property Parcel No: 41-17-16-155-035. 

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

Stipulation Form addressing all other parcels at issue.) 

3. 

The values for the property identified above as established by Respondent’s 

Board of Review are: 

Tax Year 

True Cash Value 

Assessed Value 

Taxable Value 

2025 

$2,750,200 

$1,375,100 

$1,263,099 

4. 

The values for the property identified above as stipulated by the parties for 

settlement purposes are: 

Tax Year 

| True Cash Value 

State Equalized Value 

Taxable Value

Page 3

MTT Docket No. 25-002317 

Consent Judgment, Page 2 of 2 

5. 

If stipulation addresses tax years other than the tax year originally appealed 

or tax years added through motions to amend that have been granted by the 

Tribunal, list the separate facts upon which the parties rely to invoke the 

Tribunal’s authority over those tax year or years (attach additional page if 

necessary): 

6. 

List separately any special terms or conditions being proposed by the parties 

that would affect the execution of this Consent Judgment including, but not 

limited to, the joint payment of the refund, the waiver of interest, etc. (attach 

additional page if necessary): Petitioner agrees to the waiver of interest on 

any refund. 

as Authorized Representative or, if none, Petitioner: 

oa Property Tax Consultants 

a / lt /]J5 

Mi 

Respondent’s Pit representative: 

Deborah 

Ondersma, City 

randville Attorney 

Date: 

12 -4 - zs 

[Consent Judgment will be prepared by the Tribunal.)

Page 4

Ss 

Le 

a 

GRAND RAPIDS M1 493 

ala 

11 DEC Z02EPM 4 L 

PROPERTY TAX 

CONSULTANTS 

ve SE 

9506 

269.366.0300 

#

Clerk of the Court 

Michigan Tax Tribunal 

P.O. Box 30232 

Lansing, M1 48909 

neni

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

RECEIVED 

AW 

DEC 16 2025 

MICHIGAN TAX TRIBUNAL 

PROPERTY TAX 

CONSULTANTS 

YOUR PROPERTY TAX EXPERTS SINCE 1989 

December 11, 2025 

Clerk of the Court 

Michigan Tax Tribunal 

P.O. Box 30232 

Lansing, MI 48909 

RE: 

Property Tax Consultants for Kooman Development LLC 

Parcel # 41-17-16-155-035, v. City of Grandville 

Docket # 25-002317 

Dear Clerk, 

Regarding the above matter, enclosed please find the STIPULATION TO CONSENT 

JUDGEMENT fully authorized by the petitioner and the respondent. 

We hope that this meets with the approval of the Michigan Tax Tribunal. 

Very truly yours, 

Agent for Kooman Development LLC 

JA/ac 

Cc: Attorney, City of Grandville 

Tranlnfo:4606 

26080289-1 

12/15/25 

Crk: 

2577 

fat: $50.00 

ID: 

PROPERTY TAX CONGULTANIS

Page 2

STATE OF MICHIGAN 

DEPARTMENT OF LICENSING & REGULATORY AFFAIRS 

MICHIGAN ADMINISTRATIVE HEARING SYSTEMS 

MICHIGAN TAX TRIBUNAL 

Property Tax Consultants for: Kooman Development LLC, 

Petitioner, 

v 

MTT Docket No. 25-002317 

City of Grandville, 

Respondent. 

STIPULATION FOR ENTRY OF CONSENT JUDGMENT 

AND CONSENT JUDGMENT 

1. 

The case is pending in the 

_x__ 

Entire Tribunal OR ___ Small Claims 

Division. 

2. 

Property Parcel No: 41-17-16-155-035. 

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

Stipulation Form addressing all other parcels at issue.) 

3. 

The values for the property identified above as established by Respondent’s 

Board of Review are: 

Tax Year 

True Cash Value 

Assessed Value 

Taxable Value 

2025 

$2,750,200 

$1,375,100 

$1,263,099 

4. 

The values for the property identified above as stipulated by the parties for 

settlement purposes are: 

Tax Year 

| True Cash Value 

State Equalized Value 

Taxable Value

Page 3

MTT Docket No. 25-002317 

Consent Judgment, Page 2 of 2 

5. 

If stipulation addresses tax years other than the tax year originally appealed 

or tax years added through motions to amend that have been granted by the 

Tribunal, list the separate facts upon which the parties rely to invoke the 

Tribunal’s authority over those tax year or years (attach additional page if 

necessary): 

6. 

List separately any special terms or conditions being proposed by the parties 

that would affect the execution of this Consent Judgment including, but not 

limited to, the joint payment of the refund, the waiver of interest, etc. (attach 

additional page if necessary): Petitioner agrees to the waiver of interest on 

any refund. 

as Authorized Representative or, if none, Petitioner: 

oa Property Tax Consultants 

a / lt /]J5 

Mi 

Respondent’s Pit representative: 

Deborah 

Ondersma, City 

randville Attorney 

Date: 

12 -4 - zs 

[Consent Judgment will be prepared by the Tribunal.)

Page 4

Ss 

Le 

a 

GRAND RAPIDS M1 493 

ala 

11 DEC Z02EPM 4 L 

PROPERTY TAX 

CONSULTANTS 

ve SE 

9506 

269.366.0300 

#

Clerk of the Court 

Michigan Tax Tribunal 

P.O. Box 30232 

Lansing, M1 48909 

neni

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

ACTING 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 16 - 31, 2026 PREHEARING GENERAL CALL AND ORDER OF 

PROCEDURE

Kooman Development LLC,

Petitioner,

v

 

 

City Of Grandville,

Respondent.

 MTT Docket No. 25-002317

Please be advised that 25-002317 has been placed on a two-week Prehearing General 

Call commencing July 16, 2026. Parties will be notified at least one week before they 

are scheduled to appear.

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, as provided by TTR 237.

In accordance with MCR 1.109(D)(9), as of January 1, 2021, 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. Please refer to the 

Tribunal’s FAQs and Glossary of Terms pages on our website for more information.

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 19, 2026. 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.

Page 2

MTT Docket No. 25-002317

Page 2 of 2

IT IS FURTHER ORDERED that the parties shall file and exchange their Prehearing 

Statements by March 19, 2026. Witnesses will not be allowed to testify unless 

disclosed in the Prehearing Statement and the Prehearing Statement is furnished in 

accordance with this Order except upon a finding of good cause by the Tribunal. 

Failure to file the Prehearing Statement may result in holding a party or parties in 

default, as provided by TTR 237. 

IT IS FURTHER ORDERED that “Pre-Valuation Disclosure” discovery is CLOSED on 

March 19, 2026, which means all discovery has been requested, all motions to compel 

have been filed and resolved, and all requested or ordered discovery has been 

exchanged by that date. Discovery relative to the valuation disclosure prepared for 

purposes of litigating this case or the valuation expert that prepared that valuation 

disclosure is not permitted during “Pre-Valuation Disclosure” discovery.

IT IS FURTHER ORDERED that “Post-Valuation Disclosure” discovery is CLOSED on 

July 16, 2026, which means all discovery has been requested, all motions to compel 

have been filed and resolved, and all requested or ordered discovery has been 

exchanged by that date. “Post-Valuation Disclosure” discovery is limited to the 

opposing party’s valuation disclosure, the opposing party’s valuation expert, and the 

witnesses identified on the opposing party’s Prehearing Statement.

IT IS FURTHER ORDERED that if this case is not scheduled for a date certain 

Prehearing Conference during the time frame indicated it may be scheduled for a date 

certain Prehearing Conference at any time subsequent to the completion date for this 

Prehearing General Call. Parties will, however, be notified in writing approximately one 

week before they are scheduled to appear. 

By:_____________________________________

Patricia L. Halm, Tribunal Chair

Entered: August 18, 2025 

PROOF OF SERVICE

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

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

or email addresses on file, as provide 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

ACTING 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 16 - 31, 2026 PREHEARING GENERAL CALL AND ORDER OF 

PROCEDURE

Kooman Development LLC,

Petitioner,

v

 

 

City Of Grandville,

Respondent.

 MTT Docket No. 25-002317

Please be advised that 25-002317 has been placed on a two-week Prehearing General 

Call commencing July 16, 2026. Parties will be notified at least one week before they 

are scheduled to appear.

Parties are required to submit a valuation disclosure or written notification that no 

valuation disclosure is required by the dates indicated herein. A “valuation

Page 4

MTT

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Page 1

STATE OF MICHIGAN 

DEPARTMENT OF LICENSING & REGULATORY AFFAIRS 

MICHIGAN ADMINISTRATIVE HEARING SYSTEM 

MICHIGAN TAX TRIBUNAL 

 

KOOMAN DEVELOPMENT, LLC 

PROOF OF SERVICE OF 

RESPONDENT’S ANSWER AND 

AFFIRMATIVE DEFENSES 

 

Petitioner, 

v 

 

 

 

 

 

 

MTT Docket No. 25-002317 

 

CITY OF GRANDVILLE, 

 

 

 

Parcel No. 41-17-16-155-035 

 

Respondent. 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Jon Aylsworth 

Property Tax Consultants 

861 Pinecrest Ave SE 

Grand Rapids, MI 49506 

(269) 366-0300 

jack@skylinepropertytax.om 

 

Deborah I. Ondersma (P55907) 

VARNUM, LLP 

Attorneys for Respondent 

333 Bridge St., N.W., Suite 1700 

Grand Rapids, MI 49504-5356 

(616) 336-6000 

diondersma@varnumlaw.com

 

 

 

 

 

 

 

 

 

 

 

 

 

 

I, Deborah Ondersma, am attorney at Varnum, and state that on August 5, 2025, I served 

Respondent’s Answer to Petition and Affirmative Defenses, along with a copy of this Proof 

of Service upon: 

 

Jon Aylsworth 

PROPERTY TAX CONSULTANTS 

861 Pinecrest Ave SE, 

Grand Rapids, MI 49506 

jack@skylinepropertytax.com 

 

via email, addressed to the above-named individual at the above identified email address. 

 

I declare that the statements above are true to the best of my information, knowledge, and 

belief. 

 

 

 

 

 

 

 

 

 

_/s/ Deborah Ondersma___________ 

 

 

 

 

 

 

 

Deborah Ondersma

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Page 1

1 

 

STATE OF MICHIGAN 

DEPARTMENT OF LICENSING & REGULATORY AFFAIRS 

MICHIGAN ADMINISTRATIVE HEARING SYSTEM 

MICHIGAN TAX TRIBUNAL 

 

KOOMAN DEVELOPMENT, LLC 

 

Petitioner, 

v 

 

 

 

 

 

 

MTT Docket No. 25-002317 

 

CITY OF GRANDVILLE, 

 

 

 

Parcel No. 41-17-16-155-035 

 

Respondent. 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Jon Aylsworth 

Property Tax Consultants 

861 Pinecrest Ave SE 

Grand Rapids, MI 49506 

(269) 366-0300 

jack@skylinepropertytax.om 

 

Deborah I. Ondersma (P55907) 

VARNUM, LLP 

Attorneys for Respondent 

333 Bridge St., N.W., Suite 1700 

Grand Rapids, MI 49504-5356 

(616) 336-6000 

diondersma@varnumlaw.com 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

RESPONDENT'S ANSWER TO PETITION 

AND AFFIRMATIVE DEFENSES 

 

 

NOW COMES Respondent, City of Grandville, and in response to Kooman Development, 

LLC's Petition ("Petitioner") states as follows: 

1. 

Petitioner is Kooman Development LLC whose principal office or address is 8888 

Cavalier Court, Jenison, MI 49428. 

RESPONSE: Respondent neither admits nor denies the principal address of Petitioner, 

as Respondent is without sufficient information to form a belief as to the truth of the 

allegation. Respondent admits that the addressed alleged in paragraph 1 is the same 

address Respondent maintains in its records for the property owner of the subject 

property. 

 

2. 

Respondent, City of Grandville, establishes levies and collects the property taxes 

on the subject property.

Page 2

2 

 

RESPONSE: Respondent admits that the City of Grandville established the tax year 2025 

assessment of the subject property. 

 

 

3. 

The property identification is # 41-17-16-155-035 and the subject property address 

is 3015 Sangra Ave SW, Grandville, MI 49418. The property is classified as industrial, real 

property. Petitioner's Property is presently used for industrial. Petitioner believes that Petitioner's 

Property was originally designed to be used for industrial. 

RESPONSE: Respondent admits that the Parcel 41-17-16-155-035 has an address of 3015 

Sangra Ave SW, Grandville, MI 49418 and classified as industrial improved real property. 

Respondent also admits that the property was originally designed to be used as industrial 

property. 

 

4. 

The property is located in Kent County and the school districts of Grandville Public 

and the Kent Intermediate School District and Grand Rapids Community College. 

RESPONSE: Respondent admits the allegations of paragraph 4. 

 

5. 

This matter involves issues relating to the true cash and taxable values for the parcel 

referenced above for the 2025 tax year. 

RESPONSE: Respondent admits the allegations of paragraph 5, upon information and 

belief. 

 

6. 

For tax year 2025, Respondent's Board of Review determined an assessed value of 

$1,375,100 a state equalized value of $1,375,100 and a taxable value of $1,263,099. 

RESPONSE: Respondent admits that the Respondent's Board of Review affirmed the 

assessed, state equalized, and taxable values identified in paragraph 6. 

 

 

7. 

Petitioner is filing directly with the Michigan Tax Tribunal. 

RESPONSE: Respondent admits the allegation of paragraph 7, upon information and belief.

Page 3

3 

 

8. 

The 2025 values set by the respondent are invalid and unlawful as they exceed the 

amount allowed by Michigan law and the Michigan Constitution and do not reflect the true cash 

value of the fee simple interest as of the applicable tax date. 

RESPONSE: Respondent denies the allegations of paragraph 8 for the reason that they are 

not true. Respondent further states that the property is properly and uniformly assessed. 

 

 

9. 

Petitioner contends the true cash value of the subject property is $1,800,000 which 

would yield a state equalized value of $900,000 and the taxable value $900,000. The amount in 

contention is $475,100 for assessed value, state equalize and $363,099 for taxable value, and the 

amount in contention is $950,200 for true cash value. 

RESPONSE: Respondent denies that the values asserted by Petitioner in paragraph 9 would 

be proper. Respondent admits only that Petitioner has properly calculated the difference 

between its alleged values and the values established by Respondent. Respondent further 

states that the property is properly and uniformly assessed. 

 

 

10. 

Petitioner requests that the Tribunal reduce the assessed value and the taxable value 

of the subject parcel from $1,375,100 and $1,263,099 respectively to $900,000 and order a refund 

with interest, as provided by the Tax Tribunal Act. 

RESPONSE: Respondent denies that Petitioner's requested relief would be appropriate and 

further requests that this Tribunal affirm the assessment as established by Respondent. 

 

 

WHEREFORE, Respondent prays that this Tribunal affirms Respondent's 

assessment of the property, dismiss Petitioner's Petition and award Respondent any other

Page 4

4 

 

relief deemed appropriate, including costs and attorney fees. 

 

 

 

 

 

 

 

 

VARNUM LLP 

 

 

 

 

 

 

Attorneys for Respondent 

 

 

DATED: August 5, 2025 

 

By: 

/s/Deborah I. Ondersma 

 

 

 

 

 

 

 

 

Deborah I. Ondersma (P55907) 

 

 

 

 

 

333 Bridge Street, N.W., Suite 1700 

 

 

 

 

 

 

Grand Rapids, MI 49504 

 

 

 

 

 

 

(616) 336-6000 

 

 

 

 

 

 

diondersma@varnumlaw.com 

 

 

 

 

 

 

AFFIRMATIVE DEFENSES 

 

NOW COMES Respondent and states that it may rely on one or all of the following 

affirmative defenses: 

1. 

Petitioner has failed to state a claim upon which relief can be granted. 

2. 

Petitioner may not

Page 5

5

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Page 1

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

ORLENE HAWKS

DIRECTOR

Entire Tribunal Case Information Sheet - Respondent

MOAHR DOCKET NO. 25-002317

Section 1: Respondent’s Contact Information

Filer Type: Local Unit of Government

City Of Grandville (KENT)

Local Unit of Government/First Name

M.I.

Last Name

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

City or Town

State

Michigan

ZIP Code

Telephone Number

Fax Number

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

Section 2: Attorney/Authorized Representative’s Contact Information

First Name

Deborah

M.I.

I

Last Name

Ondersma

Firm Name (if any)

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

Bridgewater Place

PO Box 352

City or Town

Grand Rapids

State

Michigan

ZIP Code

49501

Telephone Number

616-336-6561

Fax Number

616-336-7000

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

diondersma@varnumlaw.com

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

Respondent or Authorized Attorney/Representative’s Signature: 

Deborah I. Ondersma

/s/

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Page 1

ECEIVED 

JUL 102025 

sly 

MICHIGAN TAX TRIBUNAL 

PROPERTY TAX 

CONSULTANTS 

YOUR PROPERTY TAX EXPERTS SINCE 1989 

July 8, 2025 

RE: 

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

MTT Docket# 

of S 

= 00 2/2 

Enclosed please find a copy of the petition containing the docket number assigned by the 

Michigan Tax Tribunal, proof of service and copies of additional required documentation for the 

above captioned matter. 

Very truly yours, 

Ji 

ylsworth 

JATac 

Enclosures

Page 2

RECEIVED 

ala 

MAY 21 2025 

MICHIGAN TAX TRIBUNAL 

PROPERTY TAX 

CONSULTANTS 

YOUR PROPERTY TAX EXPERTS SINCE 1989 

May 21, 2025 

Clerk of the Court 

Michigan Tax Tribunal 

P.O. Box 30232 

Lansing, MI 48909 

RE: 

Property Tax Consultants for Kooman Development LLC 

Parcel # 41-17-16-155-035, v. City of Grandville 

Dear Clerk, 

Enclosed please find Petitioner's Petition and Proof of Service for filing in the above captioned matter, 

Also enclosed is our check in the amount of $400.00 representing the filing fee in this matter. 

Very truly yours, 

/] 

Aylsworth 

Alac 

Enclosures

Page 3

STATE OF MICHIGAN 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MICHIGAN TAX TRIBUNAL 

Property Tax Consultants for Kooman Development LLC, 

v 

MTT Docket No. 25-002317 

City of Grandville, 

PETITION 

Petitioner, Kooman Development LLC, through their agent, Property Tax Consultants, petitions this 

Tribunal as follows: 

1. 

Petitioner is Kooman Development LLC whose principal office or address is 8888 Cavalier 

Court, Jenison, MI 49428. 

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

property. 

The property identification is # 41-17-16-155-035 and the subject property address is 3015 

Sangra Ave SW, Grandville, MI 49418. The property is classified as industrial, real property. 

Petitioner’s Property is presently used for industrial. Petitioner believes that Petitionet’s Property 

was originally designed to be used for industrial. 

The property is located in Kent County and the school districts of Grandville Public and the Kent 

Intermediate School District and Grand Rapids Community College. 

This matter involves issues relating to the true cash and taxable values for the parcel referenced 

above for the 2025 tax year. 

For tax year 2025, Respondent’s Board of Review determined an assessed value of $1,375,100 a 

state equalized value of $1,375,100 and a taxable value of $1,263,099. 

Petitioner is filing directly with the Michigan Tax Tribunal. 

The 2025 values set by the respondent are invalid and unlawful as they exceed the amount 

allowed by Michigan law and the Michigan Constitution and do not reflect the true cash value of 

the fee simple interest as of the applicable tax date. 

Petitioner contends the true cash value of the subject property is $1,800,000 which would yield a 

state equalized value of $900,000 and the taxable value is $900,000. The amount in contention is

Page 4

Dated: May 21, 2025 

By: 

/ 

Jon stone tg Tax Consultants 

861 Pinecrest Ave SE, Grand Rapids, MI 49506 

269-366-0300 

| jack@skylinepropertytax.com

Page 5

STATE OF MICHIGAN 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MICHIGAN TAX TRIBUNAL 

Property Tax Consultants for: Kooman Development LLC 

Petitioner 

Vv 

PETITION 

MTT Docket # 25-002317 

City of Grandville 

Respondent 

PROOF OF SERVICE 

Jon Aylsworth, deposes and says that on July 8, 2025 he served a copy of the Petition relative to the 

above-captioned matter upon: 

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

Assessor, City of Grandville 

3195 Wilson Ave SW, Grandville, MI 49418 

Clerk, City of Grandville 

3195 Wilson Ave SW, Grandville, MI 49418 

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

Clerk, Kent County 

300 Monroe Ave NW, Grand Rapids, MI 49503 

Director of Equalization, Kent County 

300 Monroe Ave NW, Grand Rapids, MI 49503 

Secretary of School Board, Grandville Public School District 

3839 Prairie Street SW, Grandville, MI 49418 

Secretary of School Board, Kent Intermediate School District 

2930 Knapp Street NE, Grand Rapids, MI 49525 

State Treasurer, Michigan Department of Treasury 

430 W. Allegan, Lansing, MI 48922 

Clerk of the Court, Michigan Tax Tribunal

Page 6

Property Tax Consultants 

861 Pinecrest Ave SE 

Grand Rapids, MI 49506 

Michigan Tax Trib unal 

ATTN: Clerk of the Court

P.O. Box 30232 

Lansing, MI 48909

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

PROPERTY TAX 

YOUR PROPERTY TAX EXPERTS SINCE 1989 

CONSULTANTS 

Mer 2 2S 

RECEIVED 

ue 

MAY 21 2025 

AD 

Clerk of the Court 

HIE 

Michigan Tax Tribunal 

HIGAN TAX TRIBUNAL 

P.O. Box 30232 

Lansing, MI 48909 

RE: 

Property Tax Consultants for Kooman Development LLC 

Parcel # 41-17-16-155-035, v. City of Grandville 

Dear Clerk, 

Enclosed please find Petitioner's Petition and Proof of Service for filing in the above captioned matter. 

Also enclosed is our check in the amount of $400.00 representing the filing fee in this matter. 

Very truly yours, 

/) 

Aylsworth 

Alac 

Enclosures

Page 2

STATE OF MICHIGAN 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MICHIGAN TAX TRIBUNAL 

Property Tax Consultants for Kooman Development LLC, 

v 

MTT Docket No. 

City of Grandville, 

PETITION 

Petitioner, Kooman Development LLC, through their agent, Property Tax Consultants, petitions this 

Tribunal as follows: 

1. 

Petitioner is Kooman Development LLC whose principal office or address is 8888 Cavalier 

Court, Jenison, MI 49428. 

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

property. 

The property identification is # 41-17-16-155-035 and the subject property address is 3015 

Sangra Ave SW, Grandville, MI 49418. The property is classified as industrial, real property. 

Petitioner’s Property is presently used for industrial. Petitioner believes that Petitioner’s Property 

was originally designed to be used for industrial. 

The property is located in Kent County and the school districts of Grandville Public and the Kent 

Intermediate School District and Grand Rapids Community College. 

This matter involves issues relating to the true cash and taxable values for the parcel referenced 

above for the 2025 tax year. 

For tax year 2025, Respondent’s Board of Review determined an assessed value of $1,375,100 a 

state equalized value of $1,375,100 and a taxable value of $1,263,099. 

Petitioner is filing directly with the Michigan Tax Tribunal. 

The 2025 values set by the respondent are invalid and unlawful as they exceed the amount 

allowed by Michigan law and the Michigan Constitution and do not reflect the true cash value of 

the fee simple interest as of the applicable tax date. 

Petitioner contends the true cash value of the subject property is $1,800,000 which would yield a 

state equalized value of $900,000 and the taxable value is $900,000. The amount in contention is

Page 3

Dated: May 21, 2025 

By: 

Jon Ay 

1th, Property Tax Consultants 

861 Pinecrest Ave SE, Grand Rapids, MI 49506 

269-366-0300 

| jack@skylinepropertytax.com

Page 4

STATE OF MICHIGAN 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MICHIGAN TAX TRIBUNAL 

Property Tax Consultants for: Kooman Development LLC 

Petitioner 

v 

PETITION 

City of Grandville 

Respondent 

PROOF OF SERVICE 

Jon Aylsworth, deposes and says that on May 21, 2025 he served a copy of the Petition relative to the 

above-captioned matter upon: 

Clerk of the Court, Michigan Tax Tribunal 

Via Hand Delivery 

yan 

iH ovat

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

Kooman Development LLC, 

Petitioner,

 MICHIGAN TAX TRIBUNAL

v

MTT Docket No.: 25-002317

City Of Grandville, 

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: June 9, 2025

PROOF OF SERVICE

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

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

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

representatives.

By: Tribunal Clerk

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

PROPERTY TAX 

YOUR PROPERTY TAX EXPERTS SINCE 1989 

CONSULTANTS 

Mer 2 2S 

RECEIVED 

ue 

MAY 21 2025 

AD 

Clerk of the Court 

HIE 

Michigan Tax Tribunal 

HIGAN TAX TRIBUNAL 

P.O. Box 30232 

Lansing, MI 48909 

RE: 

Property Tax Consultants for Kooman Development LLC 

Parcel # 41-17-16-155-035, v. City of Grandville 

Dear Clerk, 

Enclosed please find Petitioner's Petition and Proof of Service for filing in the above captioned matter. 

Also enclosed is our check in the amount of $400.00 representing the filing fee in this matter. 

Very truly yours, 

/) 

Aylsworth 

Alac 

Enclosures

Page 2

STATE OF MICHIGAN 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MICHIGAN TAX TRIBUNAL 

Property Tax Consultants for Kooman Development LLC, 

v 

MTT Docket No. 

City of Grandville, 

PETITION 

Petitioner, Kooman Development LLC, through their agent, Property Tax Consultants, petitions this 

Tribunal as follows: 

1. 

Petitioner is Kooman Development LLC whose principal office or address is 8888 Cavalier 

Court, Jenison, MI 49428. 

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

property. 

The property identification is # 41-17-16-155-035 and the subject property address is 3015 

Sangra Ave SW, Grandville, MI 49418. The property is classified as industrial, real property. 

Petitioner’s Property is presently used for industrial. Petitioner believes that Petitioner’s Property 

was originally designed to be used for industrial. 

The property is located in Kent County and the school districts of Grandville Public and the Kent 

Intermediate School District and Grand Rapids Community College. 

This matter involves issues relating to the true cash and taxable values for the parcel referenced 

above for the 2025 tax year. 

For tax year 2025, Respondent’s Board of Review determined an assessed value of $1,375,100 a 

state equalized value of $1,375,100 and a taxable value of $1,263,099. 

Petitioner is filing directly with the Michigan Tax Tribunal. 

The 2025 values set by the respondent are invalid and unlawful as they exceed the amount 

allowed by Michigan law and the Michigan Constitution and do not reflect the true cash value of 

the fee simple interest as of the applicable tax date. 

Petitioner contends the true cash value of the subject property is $1,800,000 which would yield a 

state equalized value of $900,000 and the taxable value is $900,000. The amount in contention is

Page 3

Dated: May 21, 2025 

By: 

Jon Ay 

1th, Property Tax Consultants 

861 Pinecrest Ave SE, Grand Rapids, MI 49506 

269-366-0300 

| jack@skylinepropertytax.com

Page 4

STATE OF MICHIGAN 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MICHIGAN TAX TRIBUNAL 

Property Tax Consultants for: Kooman Development LLC 

Petitioner 

v 

PETITION 

City of Grandville 

Respondent 

PROOF OF SERVICE 

Jon Aylsworth, deposes and says that on May 21, 2025 he served a copy of the Petition relative to the 

above-captioned matter upon: 

Clerk of the Court, Michigan Tax Tribunal 

Via Hand Delivery 

yan 

iH ovat

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.