Record Finder / 25-002792-TT
Michigan
Macatawa Bank, Petitioner Vs. Township Of Cascade, Respondent
- Petitioner
- Macatawa Bank N A
- Respondent
- Township Of Cascade
Case overview
- Docket number
- 25-002792-TT
- Status
- Disposed
- CaseType
- ET Property
- Division
- ET
- County
- Kent
- Judge
- No judge assigned
Docket history
| Line # | Subject | Filer | Line Ref | Enter Date/Post Mark | Fee | Related Item |
|---|---|---|---|---|---|---|
| 4 | Order of Dismissal | Not recorded | Not recorded | 07/23/2025 | Not recorded | Download |
| 3 | Petition has been verified | PET | 1 | 07/22/2025 | Not recorded | Download |
| 2 | Notice of Docket Number ET | Not recorded | Not recorded | 07/22/2025 | Not recorded | Download |
| 1 | A petition was received. | PET | Not recorded | 05/29/2025 | $250.00 | Download |
Documents
Order_of_Dismissal.2025-07-23_10-06-15.0000.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 Macatawa Bank, Petitioner, MICHIGAN TAX TRIBUNAL ENTIRE TRIBUNAL v MTT Docket No. 25-002792 Township Of Cascade, Respondent. ORDER OF DISMISSAL The Tribunal has reviewed the file in the above-captioned case and finds that: The issue in this case is already pending in another case and, as such, this appeal is duplicative and shall be dismissed. 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
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MTT Docket No. 25-002792 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: July 23, 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
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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 Macatawa Bank, Petitioner, MICHIGAN TAX TRIBUNAL ENTIRE TRIBUNAL v MTT Docket No. 25-002792 Township Of Cascade, Respondent. ORDER OF DISMISSAL The Tribunal has reviewed the file in the above-captioned case and finds that: The issue in this case is already pending in another case and, as such, this appeal is duplicative and shall be dismissed. 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
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MTT Docket No. 25-002792 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: July 23, 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
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STATE OF MICHIGAN GRETCHEN WHITMER GOVERNOR DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS LANSING MARLON I. BROWN,
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MTT Docket No.
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Macatawa Bank.pdfRead complete document text →
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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
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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
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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.
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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
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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.
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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
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12.
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ET_Notice_of_Docket_Number.2025-07-22_12-13-48.0000.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 Macatawa Bank, Petitioner, MICHIGAN TAX TRIBUNAL v MTT Docket No.: 25-002792 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.
Macatawa Bank.pdfRead complete document text →
Read document text excerpt
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
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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
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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.
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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
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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.
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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.