Macatawa Bank, Petitioner Vs. Township Of Grand Rapids, 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, 

MICHIGAN TAX TRIBUNAL 

 

Petitioner, 

 

 

v 

 

MTT Docket No. 25-002794 

 

Grand Rapids Township, 

 

Presiding Judge 

Respondent. 

 

Marcus L. Abood 

 

 

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 

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

 

1 See MCL 211.27a. 

2 See MCL 205.755.

Page 2

MTT Docket No. 25-002794 

Page 2 of 2 

 

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

8.66%. 

 

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: September 9, 2025 

am 

 

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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Page 1

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p jo = 

a 

State of Michigan 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

ORLENE HAWKS 

GOVERNOR 

Lansing 

DIRECTOR 

MACATAWA BANK, NA 

Petitioner, 

MICHIGAN TAX TRIBUNAL 

v 

MOAHR Docket No. 25-002794 

GRAND RAPIDS CHARTER TOVVNSHIP 

Respondent. 

STIPULATION FOR ENTRY OF CONSENT JUDGMENT 

(VALUATION) 

1. 

The subject property is in Kent 

County. 

2. 

Parcel Number: 

__ 41-14-36-451-009 

. 

(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 

Assessed Value (AV) 

| Taxable Value (TV) 

2025 

$345,500 

$345,500 

4. 

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

settlement purposes are: 

Tax year 

True Cash Value 

AV 

TV 

2025 

$691,000 

$345,500 

$304,875 

5. 

If the stipulated TV does not equal the prior year TV multiplied by the applicable 

inflation rate multiplier, explain why (e.g., transfer of ownership, additions, losses, 

omitted property etc.) 

6. 

List any special terms or conditions being proposed by the parties that would affect 

the execution of 

a Consent Judgment including, but not limited to, the joint payment 

MICHIGAN OFFICE OF ADMINISTRATIVE HEARINGS AND RULES 

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

Page 2

MOAHR Docket No. 25-002794 

Page 2 of 2 

of the refund, the waiver of interest, etc. (attach additional page if necessary): 

Ti 

ies 

stipulate 

agree 

ownership_n 2024 

and therefore stipulate and agree to reinstate the 2024 capped value and apply the 

inflation rate multiplier to reach the 2025 taxable value. 

NOTE: The Stipulation MUST include ALL parcels and ALL tax years included in the 

appeal (including subsequent tax years on or after April 

1 of each year for appeals 

pending in the Small Claims Division). The parties may agree, however, to withdraw the 

appeal of specific parcels and/or tax year(s). 

IF APPLICABLE, complete the following section(s). Otherwise, LEAVE BLANK. 

7. 

The parties agree to the withdrawal of parcel number: 

(If more than one parcel is being withdrawn, attach a separate page addressing 

all other parcels being withdrawn.) 

8. 

The parties agree to the withdrawal of tax year(s) 

Signature of Petitioner's Authorized Representative or, 

if none, Petitioner: 

/s/ Peter D. Rhoades 

PrintedName: Peter D. Rhoades (P49515) 

9/5/2025 

Date: 

Signature of Respondent's authorized representative: 

/s/ Joshua D. Beard 

PrintedName: Joshua D. Beard (P73388) 

9/5/2025 

Date:

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Page 1

wx 

p jo = 

a 

State of Michigan 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

ORLENE HAWKS 

GOVERNOR 

Lansing 

DIRECTOR 

MACATAWA BANK, NA 

Petitioner, 

MICHIGAN TAX TRIBUNAL 

v 

MOAHR Docket No. 25-002794 

GRAND RAPIDS CHARTER TOVVNSHIP 

Respondent. 

STIPULATION FOR ENTRY OF CONSENT JUDGMENT 

(VALUATION) 

1. 

The subject property is in Kent 

County. 

2. 

Parcel Number: 

__ 41-14-36-451-009 

. 

(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 

Assessed Value (AV) 

| Taxable Value (TV) 

2025 

$345,500 

$345,500 

4. 

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

settlement purposes are: 

Tax year 

True Cash Value 

AV 

TV 

2025 

$691,000 

$345,500 

$304,875 

5. 

If the stipulated TV does not equal the prior year TV multiplied by the applicable 

inflation rate multiplier, explain why (e.g., transfer of ownership, additions, losses, 

omitted property etc.) 

6. 

List any special terms or conditions being proposed by the parties that would affect 

the execution of 

a Consent Judgment including, but not limited to, the joint payment 

MICHIGAN OFFICE OF ADMINISTRATIVE HEARINGS AND RULES 

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

Page 2

MOAHR Docket No. 25-002794 

Page 2 of 2 

of the refund, the waiver of interest, etc. (attach additional page if necessary): 

Ti 

ies 

stipulate 

agree 

ownership_n 2024 

and therefore stipulate and agree to reinstate the 2024 capped value and apply the 

inflation rate multiplier to reach the 2025 taxable value. 

NOTE: The Stipulation MUST include ALL parcels and ALL tax years included in the 

appeal (including subsequent tax years on or after April 

1 of each year for appeals 

pending in the Small Claims Division). The parties may agree, however, to withdraw the 

appeal of specific parcels and/or tax year(s). 

IF APPLICABLE, complete the following section(s). Otherwise, LEAVE BLANK. 

7. 

The parties agree to the withdrawal of parcel number: 

(If more than one parcel is being withdrawn, attach a separate page addressing 

all other parcels being withdrawn.) 

8. 

The parties agree to the withdrawal of tax year(s) 

Signature of Petitioner's Authorized Representative or, 

if none, Petitioner: 

/s/ Peter D. Rhoades 

PrintedName: Peter D. Rhoades (P49515) 

9/5/2025 

Date: 

Signature of Respondent's authorized representative: 

/s/ Joshua D. Beard 

PrintedName: Joshua D. Beard (P73388) 

9/5/2025 

Date:

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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

 ENTIRE TRIBUNAL

v

MTT Docket No. 25-002794

Township of Grand Rapids,

Respondent.

ORDER DENYING JOINT STIPULATION FOR ENTRY OF CONSENT JUDGMENT

The Tribunal has reviewed the case file and the stipulation, filed on August 28, 2025, 

and finds that the parties have failed to provide the values, as established by 

Respondent’s Board of Review, for all tax years at issue. Therefore,

IT IS ORDERED that the Parties’ Joint Stipulation for Entry of Consent Judgment is 

DENIED.

IT IS FURTHER ORDERED that this case shall be placed on a Prehearing General Call 

in the normal course of scheduling.

IT IS FURTHER ORDERED that because this Stipulation for Entry of Consent 

Judgment is no longer pending before the Tribunal, a new stipulation is required for any 

future settlement. However, if the new stipulation is filed within 14 days of the issuance 

of this order, no additional filing fee is required.

By _____________________________

 Joshua M. Wease, Tribunal Member 

Entered: September 4, 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 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. 25-002794

Township of Grand Rapids,

Respondent.

ORDER DENYING JOINT STIPULATION FOR ENTRY OF CONSENT JUDGMENT

The Tribunal has reviewed the case file and the stipulation, filed on August 28, 2025, 

and finds that the parties have failed to provide the values, as established by 

Respondent’s Board of Review, for all tax years at issue. Therefore,

IT IS ORDERED that the Parties’ Joint Stipulation for Entry of Consent Judgment is 

DENIED.

IT IS FURTHER ORDERED that this case shall be placed on a Prehearing General Call 

in the normal course of scheduling.

IT IS FURTHER ORDERED that because this Stipulation for Entry of Consent 

Judgment is no longer pending before the Tribunal, a new stipulation is required for any 

future settlement. However, if the new stipulation is filed within 14 days of the issuance 

of this order, no additional filing fee is required.

By _____________________________

 Joshua M. Wease, Tribunal Member 

Entered: September 4, 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. 25-002794

Township of Grand Rapids,

Respondent.

ORDER DENYING JOINT STIPULATION FOR ENTRY OF CONSENT JUDGMENT

The Tribunal has reviewed the case file and the stipulation, filed on August 28, 2025, 

and finds that the parties have failed to provide the values, as established by 

Respondent’s Board of Review, for all tax years at issue. Therefore,

IT IS ORDERED that the Parties’ Joint Stipulation for Entry of Consent Judgment is 

DENIED.

IT IS FURTHER ORDERED that this case shall be placed on a Prehearing General Call 

in the normal course of scheduling.

IT IS FURTHER ORDERED that because this Stipulation for Entry of Consent 

Judgment is no longer pending before the Tribunal, a new stipulation is required for any 

future settlement. However, if the new stipulation is filed within 14 days of the issuance 

of this order, no additional filing fee is required.

By _____________________________

 Joshua M. Wease, Tribunal Member 

Entered: September 4, 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

Page 4

ST

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Page 1

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

ORLENE HAWKS 

GOVERNOR 

LANSING 

DIRECTOR 

MACATAWA BANK, NA 

. 

MICHIGAN TAX TRIBUNAL 

Petitioner, 

v 

MOAHR Docket No. 25-002794 

GRAND RAPIDS CHARTER TOWNSHIP 

Respondent. 

STIPULATION FOR ENTRY OF CONSENT JUDGMENT 

(VALUATION) 

1. 

The subject property is in Kent 

County. 

2. 

Parcel Number: 

_ 41-14-36-451-009 

. 

(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 

Assessed Value (AV) 

| Taxable Value (TV) 

2024 

$345,500 

$345,500 

4. 

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

settlement purposes are: 

Tax year 

True Cash Value 

AV 

TV 

2025 

$691,000 

$345,500 

$304,875 

5. 

If the stipulated TV does not equal the prior year TV multiplied by the applicable 

inflation rate multiplier, explain why (e.g., transfer of ownership, additions, losses, 

omitted property etc.) 

6. 

List any special terms or conditions being proposed by the parties that would affect 

the execution of a Consent Judgment including, but not limited to, the joint payment 

MICHIGAN OFFICE OF ADMINISTRATIVE HEARINGS AND RULES 

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 43906

Page 2

MOAHR Docket No. 25-002794 

Page 2 of 2 

of the refund, the waiver of interest, etc. (attach additional page if necessary): 

The Parties sti 

n 

ree 

re w. 

sfer of own 

ip in 2024 

and therefore stipulate and agree to reinstate the 2024 capped value and apply the 

inflation rate multiplier to reach the 2025 taxable value. 

NOTE: The Stipulation MUST include ALL parceis and ALL tax years included in the 

appeal (including subsequent tax years on or after April 

1 of each year for appeals 

pending in the Small Claims Division). The parties may agree, however, to withdraw the 

appeal of specific parcels and/or tax year(s). 

IF APPLICABLE, complete the following section(s). Otherwise, LEAVE BLANK. 

7. 

The parties agree to the withdrawal of parcel number: 

(If more than one parcel is being withdrawn, attach a separate page addressing 

all other parcels being withdrawn.) 

8. 

The parties agree to the withdrawal of tax year(s) 

Signature of Petitioner's Authorized Representative or, 

if none, Petitioner: 

/s/ Peter D. Rhoades 

Printed Name: Peter D. Rhoades (P49515) 

8/27/2025 

Date: 

Signature of Respondent's authorized representative: 

/s/ Joshua D. Beard 

Printed Name: 

Joshua D. Beard (P73388) 

8/27/2025 

Date:

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Page 1

{03691869 1 } 

STATE OF MICHIGAN 

DEPARTMENT OF LICENSING & REGULATORY AFFAIRS 

MICHIGAN TAX TRIBUNAL 

_____________________ 

 

MACATAWA BANK, N.A., 

 

 

 

Petitioner, 

 

v 

 

GRAND RAPIDS CHARTER TOWNSHIP, 

 

 

 

Respondent. 

_____________________________________/ 

MTT Docket No. 25-002794 

 

Parcel No. 41-14-36-451-009 

 

PROOF OF SERVICE 

Peter D. Rhoades (P49515) 

Rhoades McKee PC 

Counsel for Petitioner 

PO Box 2271 

Holland, MI 49422 

(616) 233-5237 

pdrhoades@rhoadesmckee.com 

 

 

_____________________________________/ 

Joshua D. Beard (P73388) 

Mika Meyers PLC 

Counsel for Respondent 

900 Monroe Avenue, NW 

Grand Rapids, MI 49503 

(616) 632-8000 

tax.tribunal.efile@mikameyers.com 

jbeard@mikameyers.com 

 

I, Kristi Solomon, hereby state that I am an employee in the law firm of Mika Meyers PLC, 

and that on August 21, 2025, I served copies of the following document(s): 

Respondent’s Answer to Entire Tribunal Property Tax Petition; 

Respondent’s Answer to Attachment to Entire Tribunal Property Tax Petition; and 

Proof of Service. 

upon the following individuals by email: 

Peter D. Rhoades 

Rhoades McKee PC 

pdrhoades@rhoadesmckee.com 

 

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

belief. 

Dated: August 21, 2025 

 

 

 

/s/ Kristi Solomon

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Page 1

{03691868 1 } 

STATE OF MICHIGAN 

DEPARTMENT OF LICENSING & REGULATORY AFFAIRS 

MICHIGAN TAX TRIBUNAL 

_____________________ 

 

MACATAWA BANK, N.A., 

 

 

 

Petitioner, 

 

v 

 

GRAND RAPIDS CHARTER TOWNSHIP, 

 

 

 

Respondent. 

_____________________________________/ 

MTT Docket No. 25-002794 

 

Parcel No. 41-14-36-451-009 

 

RESPONDENT’S ANSWER TO 

ENTIRE TRIBUNAL PROPERTY 

TAX PETITION 

Peter D. Rhoades (P49515) 

Rhoades McKee PC 

Counsel for Petitioner 

PO Box 2271 

Holland, MI 49422 

(616) 233-5237 

pdrhoades@rhoadesmckee.com 

 

 

_____________________________________/ 

Joshua D. Beard (P73388) 

Mika Meyers PLC 

Counsel for Respondent 

900 Monroe Avenue, NW 

Grand Rapids, MI 49503 

(616) 632-8000 

tax.tribunal.efile@mikameyers.com 

jbeard@mikameyers.com 

 

Respondent, Grand Rapids Charter Township, by and through its attorneys, Mika Meyers 

PLC, answers Petitioner’s Entire Tribunal Property Tax Petition as follows: 

1. 

Property Parcel No: 41-14-36-451-009. (If more than one parcel is at issue, attach 

a completed Multiple Parcel Petition Form addressing all other parcels at issue.) 

ANSWER: 

Respondent admits that Property Parcel No. 41-14-36-451-009 is the subject 

of this uncapping appeal. 

2. 

The property identified above is real. 

ANSWER: 

The allegation contained in paragraph 2 of the Petition is admitted. 

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.)

Page 2

2 

{03691868 1 } 

ANSWER: The form allegations contained in paragraph 3 of the Petition appear to be 

inapplicable because it appears that this appeal involves a single parcel and therefore no 

answer is required. 

4. 

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

appeal? _Yes X No. (If no, separate Petitions are required for each parcel of personal property not 

located on a parcel of real property under appeal.) 

ANSWER: 

The form allegations contained in paragraph 4 of the Petition appear to be 

inapplicable because this appeal concerns a parcel of real, not personal, property and 

therefore no answer is required. 

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 

ANSWER: 

The form allegations contained in paragraph 5 of this Petition appear to be 

inapplicable because this appeal concerns a parcel of real, not personal, property and 

therefore no answer is required. 

6. 

The property identified above is classified as 201 Commercial-Improved. 

ANSWER: 

The allegations contained in paragraph 6 of this Petition are admitted. 

7. 

If the assessment or assessments at issue were protested, the protest was made to 

Respondent’s X March _ July _ December Board of Review. 

ANSWER: 

The allegations contained in paragraph 7 of the Petition are admitted. 

8. 

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 

ANSWER: 

 The allegations contained in paragraph 8 of the Petition appear to be 

inapplicable because a protest was made before the March Board of Review.

Page 3

3 

{03691868 1 } 

9. 

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. 

ANSWER: 

The allegations in paragraph 9 of the Petition are admitted. 

10. 

The property or properties at issue are located in Kent County. The property or 

properties’ address is: 4590 Cascade Road SE, Grand Rapids, Michigan 49546. 

ANSWER: 

The allegations in paragraph 10 of the Petition are admitted. 

11. 

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

governmental unit): Grand Rapids Charter Township. 

ANSWER: 

The allegations contained in paragraph 11 of the Petition are admitted. 

12. 

Petitioner’s legal residence or principal office address is 10753 Macatawa Drive, 

Holland, Michigan 49424. 

ANSWER: 

The allegations contained in paragraph 12 of the Petition are admitted upon 

information and belief. 

13. 

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

X the property or properties’ taxable values only 

ANSWER: 

The allegations contained in paragraph 13 of the Petition are admitted upon 

information and belief. 

14. 

The tax year(s) at issue are: 2025. 

ANSWER: 

The allegations contained in paragraph 14 of the Petition are admitted.

Page 4

4 

{03691868 1 } 

15. 

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

facts

Page 5

5

Page 6

{

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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. 25-002794

Section 1: Respondent’s Contact Information

Filer Type: Local Unit of Government

Township of Grand Rapids (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

Joshua

M.I.

D

Last Name

Beard

Firm Name (if any)

Mika Meyers PLC

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

900 Monroe Ave NW

City or Town

Grand Rapids

State

Michigan

ZIP Code

49503

Telephone Number

616-632-8000

Fax Number

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

Tax.Tribunal.Efile@mikameyers.com

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

Respondent or Authorized Attorney/Representative’s Signature: 

Joshua D. Beard

/s/

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Page 1

rhoades 

Jon Andersh 

| Attorney 

m 

k ee 

office: 

616.235.3500 

PO Box 2271 

: 

direct: 

616.233.5121 

Holland, MI 49422 

attorneys 

fax: 

616.233.5269 

11877 James Street 

email: 

jandersh@rhoadesmckee.com 

Holland, MI 49424 

July 28, 2025 

RECEIVED 

Via Certified US Mail 

AUG 0 1 2025 

Michigan Tax Tribunal 

FO Box.30252 

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 

Wome 

/ 

Jon Andersh

Page 2

RECEIVED 

AUG 0 1 2025 

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) 

v 

MTT Docket No.25-002794 

GRAND RAPIDS 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): 

Grand Rapids Charter Township Assessing - Attn: Bryan Jager 

1836 East Beltline NE, Grand Rapids, Michigan 49525 

2. 

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

Grand Rapids Charter Township Clerk - Attn: Edward J. Robinette 

1836 East Beltline NE, Grand Rapids, Michigan 49525 

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): 

ichigan Department of Treasury, State Treasurer 

0 W. Allegan

Page 3

US 

F

063

B9A403.11

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 2023 

pr 

Tranlnf 

hs: 

Chi: 

A 

MICHIGAN TAX TRIBUNAL 

(57) 

ID: 

RHOADES MCKEE 

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. 

GRAND RAPIDS CHARTER TOWNSHIP 

Respondent(s) 

ENTIRE TRIBUNAL PROPERTY TAX PETITION 

1. 

Property Parcel No: 41-14-36-451-009 

(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 ho, 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: 

4590 Cascade Road SE, Grand Rapids, Michigan 49546 

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

local governmental unit): Grand Rapids 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 Tribunals 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 

$691,000.00 

$345,500.00 

$345,500.00 

17. 

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

Tax Year 

True Cash Value 

State Equalized Value 

Taxable Value 

2025 

$691,000.00 

$345,500.00 

$304,875.00 

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 

$40,625.00 

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 

Signat 

ioner's Authorized Representative or, if none, Petitioner: 

4 

Pfinted 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: 

Moy 

29, pry

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. 

GRAND RAPIDS 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: 

I. 

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. 41-14-36-451-009, commonly 

known 

as 4590 Cascade Road SE, Grand

Page 6

S.

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

Page 1

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA

DIRECTOR

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.: 25-002794

Township of Grand Rapids, 

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 2023 

pr 

Tranlnf 

hs: 

Chi: 

A 

MICHIGAN TAX TRIBUNAL 

(57) 

ID: 

RHOADES MCKEE 

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. 

GRAND RAPIDS CHARTER TOWNSHIP 

Respondent(s) 

ENTIRE TRIBUNAL PROPERTY TAX PETITION 

1. 

Property Parcel No: 41-14-36-451-009 

(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 ho, 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: 

4590 Cascade Road SE, Grand Rapids, Michigan 49546 

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

local governmental unit): Grand Rapids 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 Tribunals 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 

$691,000.00 

$345,500.00 

$345,500.00 

17. 

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

Tax Year 

True Cash Value 

State Equalized Value 

Taxable Value 

2025 

$691,000.00 

$345,500.00 

$304,875.00 

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 

$40,625.00 

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 

Signat 

ioner's Authorized Representative or, if none, Petitioner: 

4 

Pfinted 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: 

Moy 

29, pry

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. 

GRAND RAPIDS 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: 

I. 

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. 41-14-36-451-009, commonly 

known 

as 4590 Cascade Road SE, Grand

Page 6

S.

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