Macatawa Bank, Petitioner Vs. Township Of Cascade, 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

Macatawa Bank, 

Petitioner, MICHIGAN TAX TRIBUNAL

 ENTIRE TRIBUNAL

v 

 MTT Docket No. 25-002785

Township Of Cascade,

Respondent.

ORDER OF DISMISSAL

The Tribunal has reviewed the file in the above-captioned case and finds that:

Petitioner has filed a Motion to Withdraw the Petition and Respondent has not filed an 

objection to the requested withdrawal. 

Therefore,

IT IS ORDERED that the case is DISMISSED.

This order resolves all pending issues and closes the case.

APPEAL RIGHTS

If you disagree with the final decision in this case, you may file a motion for 

reconsideration with the Tribunal or a claim of appeal with the Michigan Court of 

Appeals. 

A motion for reconsideration must be filed with the Tribunal with the required filing fee 

within 21 days from the date of entry of the final decision. Because the final decision 

closes the case, the motion cannot be filed through the Tribunal’s web-based e-filing 

system; it must be filed by mail or personal service. The fee for the filing of such 

motions is $50.00 in the Entire Tribunal and $25.00 in the Small Claims Division, unless 

the Small Claims decision relates to the valuation of property and the property had a 

principal residence exemption of at least 50% at the time the petition was filed or the 

decision relates to the grant or denial of a poverty or disabled veterans exemption and, 

if so, there is no filing fee. You are required to serve a copy of the motion on the 

opposing party by mail or personal service or by email if the opposing party agrees to 

electronic service, and proof demonstrating that service must be submitted with the 

motion. Responses to motions for reconsideration are prohibited and there are no oral 

arguments unless otherwise ordered by the Tribunal.

Alternatively, you may file a claim of appeal with the Michigan Court of Appeals. If the 

claim is filed within 21 days of the entry of the final decision, it is an “appeal of right.” If

Page 2

MTT Docket No. 25-002785

Page 2 of 6

the claim is filed more than 21 days after the entry of the final decision, it is an “appeal 

by leave.” A copy of the claim of appeal must be filed with the Tribunal to certify the 

record on appeal. There is no certification fee. 

By:___________________________________

Patricia L. Halm, Tribunal Chair

Entered: November 5, 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

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

Macatawa Bank, 

Petitioner, MICHIGAN TAX TRIBUNAL

 ENTIRE TRIBUNAL

v 

 MTT Docket No. 25-002785

Township Of Cascade,

Respondent.

ORDER OF DISMISSAL

The Tribunal has reviewed the file in the above-captioned case and finds that:

Petitioner has filed a Motion to Withdraw the Petition and Respondent has not filed an 

objection to the requested withdrawal. 

Therefore,

IT IS ORDERED that the case is DISMISSED.

This order resolves all pending issues and closes the case.

APPEAL RIGHTS

If you disagree with the final decision in this case, you may file a motion for 

reconsideration with the Tribunal or a claim of appeal with the Michigan Court of 

Appeals. 

A motion for reconsideration must be filed with the Tribunal with the required filing fee 

within 21 days from the date of entry of the final decision. Because the final decision 

closes the case, the motion cannot be filed through the Tribunal’s web-based e-filing 

system; it must be filed by mail or personal service. The fee for the filing of such 

motions is $50.00 in the Entire Tribunal and $25.00 in the Small Claims Division, unless 

the Small Claims decision relates to the valuation of property and the property had a 

principal residence exemption of at least 50% at the time the petition was filed or the 

decision relates to the grant or denial of a poverty or disabled veterans exemption and, 

if so, there is no filing fee. You are required to serve a copy of the motion on the 

opposing party by mail or personal service or by email if the opposing party agrees to 

electronic service, and proof demonstrating that service must be submitted with the 

motion. Responses to motions for reconsideration are prohibited and there are no oral 

arguments unless otherwise ordered by the Tribunal.

Alternatively, you may file a claim of appeal with the Michigan Court of Appeals. If the 

claim is filed within 21 days of the entry of the final decision, it is an “appeal of right.” If

Page 4

MTT Docket No. 25-002785

Page 4 of 6

the claim is filed more than 21 days after the entry of the final decision, it is an “appeal 

by leave.” A copy of the claim of appeal must be filed with the Tribunal to certify the 

record on appeal. There is no certification fee. 

By:___________________________________

Patricia L. Halm, Tribunal Chair

Entered: November 5, 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

Page 5

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN,

Page 6

MTT

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

Page 1

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA

DIRECTOR

MICHIGAN TAX TRIBUNAL · 611 W. OTTAWA ST., LANSING, MI 48933 · 517-335-9760

PO BOX 30232, LANSING, MI 48909 · Other Carriers: 2407 N. GRAND RIVER AVE., LANSING, MI 48906

Macatawa Bank,

Petitioner,

 MICHIGAN TAX TRIBUNAL

 ENTIRE TRIBUNAL

v 

MTT Docket No. 25-002785

Township Of Cascade,

Respondent.

NOTICE OF FILING OF MOTION TO WITHDRAW APPEAL

TAKE NOTICE that Petitioner has filed a Motion to Withdraw (Motion) in the above-

captioned appeal. Because the motion was not filed jointly (i.e. signed by both parties or 

representatives), Respondent has seven days from the service of the motion to file a 

response. Respondent may respond by agreeing to (i.e. concurrence) the withdrawal of 

the case or by objecting to the motion. If Respondent does not timely submit a 

concurrence or objection to the request, it will be deemed to be a concurrence and the 

request will be granted, unless otherwise ordered by the Tribunal. If the request is 

granted, the case will be dismissed. If a request is not granted or the Tribunal has not 

notified you that it has been granted, you are required to attend the hearing. 

For your convenience, you may use the Tribunal’s form “Response to Motion to 

Withdraw Appeal” located on the Tribunal’s website. To access the form, please go to 

our website at www.michigan.gov/taxtrib and go to either the “Entire Tribunal” or “Small 

Claims” page, depending on the division in which the case is pending. To submit the 

response, please fill out the form and file it with the Tribunal by e-mail or e-filing.1

By: Tribunal Clerk__________

Entered: October 22, 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

1 Though you may file the response by hard copy (i.e. mail), filing by e-mail or e-filing will facilitate the 

efficient administration of justice.

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

Macatawa Bank,

Petitioner,

 MICHIGAN TAX TRIBUNAL

 ENTIRE TRIBUNAL

v 

MTT Docket No. 25-002785

Township Of Cascade,

Respondent.

NOTICE OF FILING OF MOTION TO WITHDRAW APPEAL

TAKE NOTICE that Petitioner has filed a Motion to Withdraw (Motion) in the above-

captioned appeal. Because the motion was not filed jointly (i.e. signed by both parties or 

representatives), Respondent has seven days from the service of the motion to file a 

response. Respondent may respond by agreeing to (i.e. concurrence) the withdrawal of 

the case or by objecting to the motion. If Respondent does not timely submit a 

concurrence or objection to the request, it will be deemed to be a concurrence and the 

request will be granted, unless otherwise ordered by the Tribunal. If the request is 

granted, the case will be dismissed. If a request is not granted or the Tribunal has not 

notified you that it has been granted, you are required to attend the hearing. 

For your convenience, you may use the Tribunal’s form “Response to Motion to 

Withdraw Appeal” located on the Tribunal’s website. To access the form, please go to 

our website at www.michigan.gov/taxtrib and go to either the “Entire Tribunal” or “Small 

Claims” page, depending on the division in which the case is pending. To submit the 

response, please fill out the form and file it with the Tribunal by e-mail or e-filing.2

By: Tribunal Clerk__________

Entered: October 22, 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

2 Though you may file the response by hard copy (i.e. mail), filing by e-mail or e-filing will facilitate the 

efficient administration of justice.

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

£m, 

TERT 

aD 

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

MACATAWA RANK 

: 

MICHIGAN TAX TRIBUNAL 

Petitioner(s) 

v 

MTT Docket No._25-002785 

TOWNSHIP OF CASCADE 

Respondent(s) 

MOTION TO WITHDRAW APPEAL 

1. 

1 wish to withdraw my appeal in the above-captioned docket. 

2. 

Good cause exists to grant withdrawal because: 

The Appeal regards the 2025 un-capping. The amount is approximately $9,000 and 

Respondent has agreed to re-instate the cap at its December Board of Review. 

3. 

| ask this Tribunal to grant my request to withdraw the appeal and dismiss the above- 

captioned docket. 

Please select one of the following: 

X_ 

| am filing this Motion to Withdraw before Respondent filed an Answer or a responsive 

motion with the Tribunal. 

___ lam filing this Motion to Withdraw after Respondent has filed an Answer or Responsive 

Motion with the Tribunal. 

| attached to this Motion Respondent's written consent to withdraw my 

petition, or 

| shall grant Respondent the opportunity to object to this withdrawal. 

0% 

/s/ Peter D. Rhoades (P49515) 

Parfy/Representative (sign here) 

Print name of person signing 

| certify that on this date 

| served a copy of this Motion, and any additional documentation, on the 

opposing party or their representative. 

tof) 

jz 

Date 

(Sign here) 

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

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

Macatawa Bank,

Petitioner, MICHIGAN TAX TRIBUNAL

 ENTIRE TRIBUNAL

v

 

MTT Docket No. 25-002785

Township Of Cascade,

Respondent.

ORDER OF DEFAULT

The Tribunal has reviewed the file in the above-captioned case and finds that:

Respondent has failed to file an answer. As such, Respondent must file and serve an 

answer to the petition and file proof demonstrating service of the answer within 14 days 

of the entry of this order. See TTR 235 and 227. Tribunal rules and information on 

Entire Tribunal answers can be found on our website at www.michigan.gov/taxtrib.

Therefore,

IT IS ORDERED that Respondent 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.i 

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:_______________________________

Entered: October 15, 2025

Patricia L. Halm, Tribunal Chair

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

i “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.

Page 2

MTT Docket No. 25-002785

Page 2 of 6

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)

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

Macatawa Bank,

Petitioner, MICHIGAN TAX TRIBUNAL

 ENTIRE TRIBUNAL

v

 

MTT Docket No. 25-002785

Township Of Cascade,

Respondent.

ORDER OF DEFAULT

The Tribunal has reviewed the file in the above-captioned case and finds that:

Respondent has failed to file an answer. As such, Respondent must file and serve an 

answer to the petition and file proof demonstrating service of the answer within 14 days 

of the entry of this order. See TTR 235 and 227. Tribunal rules and information on 

Entire Tribunal answers can be found on our website at www.michigan.gov/taxtrib.

Therefore,

IT IS ORDERED that Respondent 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.ii 

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:_______________________________

Entered: October 15, 2025

Patricia L. Halm, Tribunal Chair

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

ii “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.

Page 4

MTT Docket No. 25-002785

Page 4 of 6

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)

Page 5

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

Macatawa Bank,

Petitioner, MICHIGAN TAX TRIBUNAL

 ENTIRE TRIBUNAL

v

 

MTT Docket No. 25-002785

Township Of Cascade,

Respondent.

ORDER OF DEFAULT

The Tribunal has reviewed the file in the above-captioned case

Page 6

MT

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

rhoades 

Jon Andersh 

| Attorney 

m 

k 

office: 

616.235.3500 

PO Box 2271 

; 

Gee 

direct: 616.233.5121 

Holland, MI 49422 

attorneys 

fax 

616.233.5269 

11377 James Street 

email: 

jandersh@rhoadesmckee.com 

Holland, MI 49424 

July 28, 2025 

RECEIVED 

Via Certified US Mail 

AUG 0 1 2025 

Michigan Tax Tribunal 

PQ Box. 5252 

MICHIGAN TAX TRIBUNAL 

Lansing, Michigan 48909 

Re: 

Macatawa Bank — Proof of Service for Property Tax Petitions 

Dear Sir or Madam: 

On behalf of Macatawa Bank, N.A., as petitioner, please find enclosed for a Proof of 

Service for Property Tax Petition documenting proof of service to the noticed parties in connection 

with the following tax petitions: 

1. 

Grand Rapids Township: 

Docket No. 25-002794 

2. 

Cascade Township: 

Docket No. 25-002785 

3. 

City of Walker: 

Docket No. 25-002801 

4. 

Plainfield Township: 

Docket No. 25-002799 

5. 

City of Douglas: 

Docket No. 25-002800 

6. 

City of Wyoming: 

Docket No. 25-002793 

7. 

City of Grand Rapids: 

Docket No. 25-002804 

8. 

City of Grand Rapids: 

Docket No. 25-002795 

9. 

Gaines Township: 

Docket No. 25-002803 

Should you have any questions, please direct them to my attention. 

Sincerely, 

RHOADES McKEE PC 

py 

Jon Andersh

Page 2

RECEIVED 

AUG 0.1 2025 

MICHIGAN TAX TRIBUNAL 

t 

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

MACATAWA BANK, N.A, 

, 

MICHIGAN TAX TRIBUNAL 

Petitioner(s) 

v 

MTT Docket No0.25-002785 

CASCADE CHARTER TOWNSHIP 

, 

Respondent(s) 

PROOF OF SERVICE FOR PROPERTY TAX PETITION 

*To be filed after the Tribunal issues the Notice of Docket Number* 

Kayshlanie Lamboy 

states that on July 24, 2025 

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): 

Cascade Charter Township Assessing - Attn: Jennifer Genter 

2 

D 

i 

ichi 

2. 

City Clerk or Township Supervisor/Clerk (via certified mail): 

Cascade Charter Township Clerk's Office - Attn: Susan Slater 

5920 Tahoe Dr. SE, Grand Rapids, Michigan 49546 

3. 

County Equalization Director (via first class mail or personal service): 

Kent County Equalization, 

Attn. Megan VanHoose 

300 Monroe Avenue NW, County Administration Building, Grand Rapids, Michigan 49503 

4. 

County Clerk {via first class mail or personal service): 

Kent County Clerk - Attn: Lisa Posthumus Lyons 

300 Monroe Avenue NW, County Administration Building, Grand Rapids, Michigan 49503 

5. 

Secretary of the local school board (via first class mail or personal service): 

Forest Hills Public Schools Board of Education - Attn: Malorie Ninemeier 

620 Forest Hill Avenue SE, Grand Rapids, Michigan 49546 

6. 

State Treasurer (via first class mail): 

Michigan Department of Treasury, State Treasurer 

W. Allegan

Page 3

CERTIFIED MAIL 

——

B94403 1) 

US 

F

063

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Page 1

RECEIVED 

JUN 04 2025 

gray, 

ayes 

MICHIGAN Tax TRIBUNAL 

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON 

I. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

MACATAWA BANK, N.A. 

MICHIGAN TAX TRIBUNAL 

Petitioner(s) 

MTT Docket No. 

CASCADE CHARTER TOWNSHIP 

Respondent(s) 

ENTIRE TRIBUNAL PROPERTY TAX PETITION 

1 

Property Parcel No: 41-19-17-229-003 

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

Form addressing all other parcels at issue.) 

2. 

The property identified above is 

X real 

___ personal. 

3. 

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

contiguous? ___ Yes ___ No. 

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

contiguous parcel.) 

4, 

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

under appeal? Yes __ 

No. 

(If no, separate Petitions are required for each 

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

appeal.) 

5. 

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

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

N/A 

6. 

The property identified above is classified as 201 Commercial-Improved

Page 2

MTT Docket No. 

Page 2 of 4 

8. 

10. 

11. 

12. 

13. 

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

facts upon which Petitioner relies to invoke the Tribunal's authority over the 

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

N/A 

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

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

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

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

assessments at issue (attach additional page if necessary): 

Appeal is timely. 

The property or properties at issue are located in Kent 

County. The 

property or properties’ address is: 

6380 28th Street SE, Grand Rapids, Michigan 49546 

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

local governmental unit). Cascade Charter Township 

Petitioner's legal residence or principal office address is: 

10753 Macatawa Drive, Holland, Michigan 49424 

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

the property or properties’ true cash and taxable values 

X 

the property or properties’ taxable value only 

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

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

X 

No 

uniformity of the property or properties’ assessment

Page 3

MTT Docket No. 

Page 3 of 4 

15. 

If more than the current tax year is being appealed, list the separate and specific 

facts upon which Petitioner relies to invoke the Tribunal's authority over the prior 

tax year or years (attach additional page if necessary): 

N/A 

16. 

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 

$950,800.00 

$475,400.00 

$475,400.00 

17. 

Petitioner contends that the values for the property identified above are: 

Tax Year 

True Cash Value 

State Equalized Value 

Taxable Value 

2025 

$950,800.00 

$475,400.00 

$466,121.00 

18. 

The values in dispute for the property identified above are: 

Tax Year 

True Cash Value 

State Equalized Value 

Taxable Value 

2025 

$0.00 

$0.00 

$9,279.00 

19. 

Petitioner requests the following relief (attach additional page if necessary): 

Reinstatement of "cap" on the Property's Taxable Value. Please see attachment for 

additional information.

Page 4

MTT Docket No. 

Page 4 of 4 

sggaursalsiiiners hazed Representative or, if none, Petitioner: 

Wa 

7 

Printed Name of Petitioner's Authorized Representative or, if none, Petitioner: 

Peter D. Rhoades, Rhoades McKee PC 

Email Address: pdrhoades@rhoadesmckee.com 

Mailing Address: 

Rhoades McKee PC 

PO Box 2271 

Holland 

MI 49422 

Telephone Number: (616) 233-5237 

Date: 

Me, 

24, WIS

Page 5

STATE OF MICHIGAN 

DEPARTMENT OF LICENSING & REGULATORY AFFAIRS 

MICHIGAN TAX TRIBUNAL 

MACATAWA BANK, N.A., 

a national banking association 

Petitioner, 

MTT Docket No. 

Vs. 

CASCADE CHARTER TOWNSHIP, 

Respondent. 

Peter D. Rhoades (P49515) 

Jonathon J. Andersh (P81965) 

Rhoades McKee PC 

Attorneys for Petitioner 

PO Box 2271 

Holland, MI 49422 

(616) 233-5237 

pdrhoades@rhoadesmckee.com 

ATTACHMENT TO ENTIRE TRIBUNAL PROPERTY TAX PETITION 

Petitioner, through its attorneys, Rhoades McKee PC, petitions this Tribunal as follows: 

1. 

Petitioner, Macatawa Bank, N.A. (“Bank”), 

is 

a national banking association, with an 

address of 10753 Macatawa Drive, Holland, Michigan 49424. 

2. 

Petitioner owns certain property with Property Parcel No. 41-19-17-229-003, commonly 

known as 6380 28" Street SE, Grand Rapids, Michigan 49546 (the “Property”). The Property is 

classified as 201: Commercial-Improved, Real Property.

Page 6

5. 

This matter involves Respondents decision to uncap the taxable value of the Property for 

the 2025 tax year. 

Petitioner disputes Respondent’s decision to uncap the taxable value of the 

Property. 

There is otherwise not a dispute relative to valuation, assessment or the value of any 

addition or loss. 

6. 

Respondent initially issued its 2025 Notice of Assessment indicating that there was not a 

transfer of ownership of the Property in 2024. 

7. 

While Petitioner did not appeal to the 2025 March Board of Review, Respondent issued a 

2025 Board of Review Decision citing a “delayed uncapping,” thereby adjusting the taxable 

value of the Property so as to “uncap” its taxable value, increasing such amount by $23,294.00 or 

5.15% over the previous year’s taxable value. 

8. 

Petitioner did not execute and record a deed or similar instrument conveying title to the 

Property in 2024, but Petitioner assumes that Respondent decided to

Page 7

12.

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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

Macatawa Bank, 

Petitioner,

 MICHIGAN TAX TRIBUNAL

v

MTT Docket No.: 25-002785

Township Of Cascade, 

Respondent.

NOTICE OF DOCKET NUMBER

TAKE NOTICE that an Entire Tribunal petition has been filed and the above-noted 

docket number has been assigned to that petition. This docket number shall be noted 

on the petition and the petition shall be served within 45 days of the issuance of 

this notice, as required by TTR 227 and MCL 205.735a, even if the petition was served 

when filed. A proof of service shall also be filed with the Tribunal within 45 days of the 

issuance of this notice evidencing the service of the petition. 

If you submitted a proof of service with the petition, you must still serve the petition and 

file a second proof of service including the docket number, pursuant to this notice. 

Failure to serve the petition and file a proof of service within 45 days of the issuance of 

the notice may result in the dismissal of this case.

Under TTR 235(1), “[t]he respondent shall file an answer or responsive motion within 28 

days after the date of service of the petition with noted docket number.” Failure to do so 

will result in Respondent being placed in default.

The docket number also needs to be noted on all other documents submitted in this 

case. Further, the assignment of the docket number does not mean that the Tribunal 

has authority over the petition or that the petition complies with statutory requirements 

or the Tribunal’s rules.

By: __Tribunal Clerk________

Entered: July 22, 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

RECEIVED 

JUN 04 2025 

gray, 

ayes 

MICHIGAN Tax TRIBUNAL 

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON 

I. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

MACATAWA BANK, N.A. 

MICHIGAN TAX TRIBUNAL 

Petitioner(s) 

MTT Docket No. 

CASCADE CHARTER TOWNSHIP 

Respondent(s) 

ENTIRE TRIBUNAL PROPERTY TAX PETITION 

1 

Property Parcel No: 41-19-17-229-003 

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

Form addressing all other parcels at issue.) 

2. 

The property identified above is 

X real 

___ personal. 

3. 

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

contiguous? ___ Yes ___ No. 

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

contiguous parcel.) 

4, 

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

under appeal? Yes __ 

No. 

(If no, separate Petitions are required for each 

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

appeal.) 

5. 

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

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

N/A 

6. 

The property identified above is classified as 201 Commercial-Improved

Page 2

MTT Docket No. 

Page 2 of 4 

8. 

10. 

11. 

12. 

13. 

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

facts upon which Petitioner relies to invoke the Tribunal's authority over the 

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

N/A 

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

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

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

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

assessments at issue (attach additional page if necessary): 

Appeal is timely. 

The property or properties at issue are located in Kent 

County. The 

property or properties’ address is: 

6380 28th Street SE, Grand Rapids, Michigan 49546 

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

local governmental unit). Cascade Charter Township 

Petitioner's legal residence or principal office address is: 

10753 Macatawa Drive, Holland, Michigan 49424 

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

the property or properties’ true cash and taxable values 

X 

the property or properties’ taxable value only 

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

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

X 

No 

uniformity of the property or properties’ assessment

Page 3

MTT Docket No. 

Page 3 of 4 

15. 

If more than the current tax year is being appealed, list the separate and specific 

facts upon which Petitioner relies to invoke the Tribunal's authority over the prior 

tax year or years (attach additional page if necessary): 

N/A 

16. 

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 

$950,800.00 

$475,400.00 

$475,400.00 

17. 

Petitioner contends that the values for the property identified above are: 

Tax Year 

True Cash Value 

State Equalized Value 

Taxable Value 

2025 

$950,800.00 

$475,400.00 

$466,121.00 

18. 

The values in dispute for the property identified above are: 

Tax Year 

True Cash Value 

State Equalized Value 

Taxable Value 

2025 

$0.00 

$0.00 

$9,279.00 

19. 

Petitioner requests the following relief (attach additional page if necessary): 

Reinstatement of "cap" on the Property's Taxable Value. Please see attachment for 

additional information.

Page 4

MTT Docket No. 

Page 4 of 4 

sggaursalsiiiners hazed Representative or, if none, Petitioner: 

Wa 

7 

Printed Name of Petitioner's Authorized Representative or, if none, Petitioner: 

Peter D. Rhoades, Rhoades McKee PC 

Email Address: pdrhoades@rhoadesmckee.com 

Mailing Address: 

Rhoades McKee PC 

PO Box 2271 

Holland 

MI 49422 

Telephone Number: (616) 233-5237 

Date: 

Me, 

24, WIS

Page 5

STATE OF MICHIGAN 

DEPARTMENT OF LICENSING & REGULATORY AFFAIRS 

MICHIGAN TAX TRIBUNAL 

MACATAWA BANK, N.A., 

a national banking association 

Petitioner, 

MTT Docket No. 

Vs. 

CASCADE CHARTER TOWNSHIP, 

Respondent. 

Peter D. Rhoades (P49515) 

Jonathon J. Andersh (P81965) 

Rhoades McKee PC 

Attorneys for Petitioner 

PO Box 2271 

Holland, MI 49422 

(616) 233-5237 

pdrhoades@rhoadesmckee.com 

ATTACHMENT TO ENTIRE TRIBUNAL PROPERTY TAX PETITION 

Petitioner, through its attorneys, Rhoades McKee PC, petitions this Tribunal as follows: 

1. 

Petitioner, Macatawa Bank, N.A. (“Bank”), 

is 

a national banking association, with an 

address of 10753 Macatawa Drive, Holland, Michigan 49424. 

2. 

Petitioner owns certain property with Property Parcel No. 41-19-17-229-003, commonly 

known as 6380 28" Street SE, Grand Rapids, Michigan 49546 (the “Property”). The Property is 

classified as 201: Commercial-Improved, Real Property.

Page 6

5. 

This matter involves Respondents decision to uncap the taxable value of the Property for 

the 2025 tax year. 

Petitioner disputes Respondent’s decision to uncap the taxable value of the 

Property. 

There is otherwise not a dispute relative to valuation, assessment or the value of any 

addition or loss. 

6. 

Respondent initially issued its 2025 Notice of Assessment indicating that there was not a 

transfer of ownership of the Property in 2024. 

7. 

While Petitioner did not appeal to the 2025 March Board of Review, Respondent issued a 

2025 Board of Review Decision citing a “delayed uncapping,” thereby adjusting the taxable 

value of the Property so as to “uncap” its taxable value, increasing such amount by $23,294.00 or 

5.15% over the previous year’s taxable value. 

8. 

Petitioner did not execute and record a deed or similar instrument conveying title to the 

Property in 2024, but Petitioner assumes that Respondent decided to

Page 7

12.

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.