Michigan Commercial Real Est LLC, Petitioner Vs. City Of Coldwater, 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 

Michigan Commercial Real Est LLC, 

MICHIGAN TAX TRIBUNAL 

 

Petitioner, 

 

 

v 

 

MTT Docket No. 25-001868 

 

City of Coldwater, 

 

Presiding Judge 

Respondent. 

 

Jason C. Grinnell 

 

 

ORDER GRANTING JOINT STIPULATION FOR ENTRY OF CONSENT JUDGMENT 

 

CONSENT JUDGMENT 

 

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

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

 

Therefore, 

 

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

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

indicated. 

 

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

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

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

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

 

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

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

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

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

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

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

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

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

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

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

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

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

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

 

1 See MCL 211.27a. 

2 See MCL 205.755.

Page 2

MTT Docket No. 25-001868 

Page 2 of 2 

 

(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, 

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 8, 2025 

sb 

 

PROOF OF SERVICE 

 

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

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

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

representatives. 

 

By: Tribunal Clerk

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

Page 1

RECEIVED 

AW 

SEP 0.4 2025 

M 

PROPERTY TAX 

CHIGAN TAX TRIBUNAL 

CONSULTANTS 

YOUR PROPERTY TAX EXPERTS SINCE 1989 

August 28, 2025 

Clerk of the Court 

Michigan Tax Tribunal 

P.O. Box 30232 

Lansing, MI 48909 

RE: 

Property Tax Consultants for Michigan Commercial Real Est LLC 

Parcel # 302-000-001-109-01, v. City of Coldwater 

Docket # 25-001868 

Dear Clerk, 

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

JUDGEMENT fully authorized by the petitioner and the respondent. 

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

Very truly yours, 

Aylsworth 

Agent for Michigan Commercial Real Est LLC 

JA/ac 

Cec: Assessor, City of Coldwater

Page 2

STATE OF MICHIGAN 

DEPARTMENT OF LICENSING & REGULATORY AFFAIRS 

MICHIGAN ADMINISTRATIVE HEARING SYSTEMS 

MICHIGAN TAX TRIBUNAL 

Property Tax Consultants for: Michigan Commercial Real Est LLC 

Petitioner, 

v 

MTT Docket No. 25-001868 

City of Coldwater, 

Respondent. 

STIPULATION FOR ENTRY OF CONSENT JUDGMENT 

AND CONSENT JUDGMENT 

1. 

The case is pending in the 

x 

Entire Tribunal 

OR 

Small Claims 

Division. 

2. 

Property Parcel No: 302-000-001-109-01. 

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

Stipulation Form addressing all other parcels at issue.) 

3. 

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

Board of Review are: 

Tax Year 

True Cash Value 

Assessed Value 

Taxable Value 

2025 

$2,977,700 

$1,488,850 

$832,878 

4, 

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

settlement purposes are:

Page 3

MTT Docket No. 25-001868 

Consent Judgment, Page 2 of 2 

5. 

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

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

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

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

necessary): 

6. 

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

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

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

additional page if necessary): 

Signature of Pel 

Pelfofegs Author 

Authorized Representative or, if none, Petitioner: 

Jon Aylsworth J{Pyoper 

3 

SA — 

Date: 

v/ J 6 / J \ 

Signatu uh f ForefE 

fs fee 

Assessot, City 

ity of Coldwater 

Date: alls 

[Consent Judgment will be prepared by the Tribunal.]

Page 4

AM 

28AUG 2025 PM4 

L 

“1775 

PROPERTY TAX 

CONSULTANTS 

861 Pinecrest Ave SE 

East Grand Rapids, MI 49506 

269.366.0300 

Clerk of the Court 

Michigan Tax Tribunal 

P.O. Box 30232 

Lansing, MI 48909 

LILLIE 

T TAT 

PY PP 

AN

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

Page 1

RECEIVED 

AW 

SEP 0.4 2025 

M 

PROPERTY TAX 

CHIGAN TAX TRIBUNAL 

CONSULTANTS 

YOUR PROPERTY TAX EXPERTS SINCE 1989 

August 28, 2025 

Clerk of the Court 

Michigan Tax Tribunal 

P.O. Box 30232 

Lansing, MI 48909 

RE: 

Property Tax Consultants for Michigan Commercial Real Est LLC 

Parcel # 302-000-001-109-01, v. City of Coldwater 

Docket # 25-001868 

Dear Clerk, 

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

JUDGEMENT fully authorized by the petitioner and the respondent. 

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

Very truly yours, 

Aylsworth 

Agent for Michigan Commercial Real Est LLC 

JA/ac 

Cec: Assessor, City of Coldwater

Page 2

STATE OF MICHIGAN 

DEPARTMENT OF LICENSING & REGULATORY AFFAIRS 

MICHIGAN ADMINISTRATIVE HEARING SYSTEMS 

MICHIGAN TAX TRIBUNAL 

Property Tax Consultants for: Michigan Commercial Real Est LLC 

Petitioner, 

v 

MTT Docket No. 25-001868 

City of Coldwater, 

Respondent. 

STIPULATION FOR ENTRY OF CONSENT JUDGMENT 

AND CONSENT JUDGMENT 

1. 

The case is pending in the 

x 

Entire Tribunal 

OR 

Small Claims 

Division. 

2. 

Property Parcel No: 302-000-001-109-01. 

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

Stipulation Form addressing all other parcels at issue.) 

3. 

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

Board of Review are: 

Tax Year 

True Cash Value 

Assessed Value 

Taxable Value 

2025 

$2,977,700 

$1,488,850 

$832,878 

4, 

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

settlement purposes are:

Page 3

MTT Docket No. 25-001868 

Consent Judgment, Page 2 of 2 

5. 

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

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

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

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

necessary): 

6. 

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

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

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

additional page if necessary): 

Signature of Pel 

Pelfofegs Author 

Authorized Representative or, if none, Petitioner: 

Jon Aylsworth J{Pyoper 

3 

SA — 

Date: 

v/ J 6 / J \ 

Signatu uh f ForefE 

fs fee 

Assessot, City 

ity of Coldwater 

Date: alls 

[Consent Judgment will be prepared by the Tribunal.]

Page 4

AM 

28AUG 2025 PM4 

L 

“1775 

PROPERTY TAX 

CONSULTANTS 

861 Pinecrest Ave SE 

East Grand Rapids, MI 49506 

269.366.0300 

Clerk of the Court 

Michigan Tax Tribunal 

P.O. Box 30232 

Lansing, MI 48909 

LILLIE 

T TAT 

PY PP 

AN

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 

DEPARTMENT OF LICENSING & REGULATORY AFFAIRS 

MICHIGAN OFFICE OF ADMINISTRATIVE HEARINGS AND RULES 

MICHIGAN TAX TRIBUNAL 

Michigan Commercial Real Est LLC, 

Petitioner, 

v. 

MOAHR Docket No. 25-001868-TT 

Parcel: 12-302-000-001-109-01 

City of Coldwater, 

Respondent. 

PROOF OF SERVICE 

Samantha Albright states that she is employed by the City of Coldwater, as the City 

Assessor for the City of Coldwater and on August 13, 2025 she did serve a copy of Respondent’s 

Answer to Petition, with docket number, upon the parties named on the attached list. 

ont it 

Samantha Albright

Page 2

HAND DELIVERED, DATE/TIME STAMPED RECEIVED: 

CLERK 

CITY OF COLWATER 

HENRY L. BROWN MUNICIPAL BLDG., ONE GRAND STREET 

COLDWATER, MI 49036 

BY CERTIFIED UNITES STATES MAIL, RETURN RECEIPT REQUESTED: 

CLERK 

CITY OF COLDWATER 

HENRY L. BROWN MUNICIPAL BLDG., ONE GRAND STREET 

COLDWATER, MI 49036 

AND BY FIRST-CLASS UNITED STATES MAIL: 

CLERK 

BRANCH COUNTY 

31 DIVISION STREET 

COLDWATER, MI 49036 

DIRECTOR OF EQUALIZATION 

BRANCH COUNTY 

31 DIVISION STREET 

COLDWATER, MI 49036 

SECRETARY OF SCHOOL BOARD 

COLDWATER COMMUNITY SCHOOLS 

401 SAUK RIVER DRIVE 

COLDWATER, MI 49036 

STATE TREASURER 

MICHIGAN DEPARTMENT OF TREASURY 

TREASURY BUILDING 

430 W. ALLEGAN ST. 

LANSING, MI 48922

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

ORLENE HAWKS

DIRECTOR

Entire Tribunal Case Information Sheet - Respondent

MOAHR DOCKET NO. 25-001868

Section 1: Respondent’s Contact Information

Filer Type: Local Unit of Government

City Of Coldwater (BRANCH)

Local Unit of Government/First Name

Samantha

M.I.

Last Name

Albright

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

1 Grand St

City or Town

Coldwater

State

Michigan

ZIP Code

49036

Telephone Number

517-279-6932

Fax Number

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

salbright@coldwater.org

Section 2: Attorney/Authorized Representative’s Contact Information

First Name

Samantha

M.I.

Last Name

Albright

Firm Name (if any)

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

1 Grand St

City or Town

Coldwater

State

Michigan

ZIP Code

49036

Telephone Number

5172796932

Fax Number

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

salbright@coldwater.org

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

Respondent or Authorized Attorney/Representative’s Signature: 

Samantha Albright

/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 

DEPARTMENT OF LICENSING & REGULATORY AFFAIRS 

MICHIGAN OFFICE OF ADMINISTRATIVE HEARINGS AND RULES 

MICHIGAN TAX TRIBUNAL 

Michigan Commercial Real Est LLC, 

Petitioner, 

v. 

MOAHR Docket No. 25-001868-TT 

Parcel: 12-302-000-001-109-01 

City of Coldwater, 

Respondent. 

Respondent City of Coldwater 

Answer to Petition 

Respondent, City of Coldwater, responds to the allegations made in the Petition as follows: 

1. 

Respondent admits the allegation contained in Paragraph 

1 of petition. 

2. 

Respondent admits the allegation contained in Paragraph 2 of petition. 

3. 

Respondent admits the allegation contained in Paragraph 3 of petition. 

4. 

Respondent admits the allegation contained in Paragraph 4 of petition. 

5. 

Respondent admits the allegation contained in Paragraph 5 of petition. 

6. 

Respondent admits the allegations contained in paragraph 6 of petition. 

7. 

Respondent admits the allegation contained in Paragraph 7 of petition. 

8. 

Respondent denies the allegations contained in Paragraph 8 of petition. 

9. 

Respondent neither admits nor denies the allegations contained in Paragraph 9 of petition. 

10. Respondent neither admits nor denies the allegations contained in Paragraph 10 of 

petition.

Page 2

WHEREFORE, Respondent request that the Tax Tribunal dismiss the above-mentioned case, as 

reducing the Taxable Value would violate Michigan Constitution and applicable statues. 

Respectfully submitted, 

City of Coldwater 

Samantha Albright 

Assessor 

1 Grand St 

Coldwater, MI 49036 

(517) 279-6932 

salbright@coldwater.org 

Dated: August 12, 2025

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

ORLENE HAWKS

DIRECTOR

Entire Tribunal Case Information Sheet - Respondent

MOAHR DOCKET NO. 25-001868

Section 1: Respondent’s Contact Information

Filer Type: Local Unit of Government

City Of Coldwater (BRANCH)

Local Unit of Government/First Name

Samantha

M.I.

Last Name

Albright

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

1 Grand St

City or Town

Coldwater

State

Michigan

ZIP Code

49036

Telephone Number

517-279-6932

Fax Number

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

salbright@coldwater.org

Section 2: Attorney/Authorized Representative’s Contact Information

First Name

Samantha

M.I.

Last Name

Albright

Firm Name (if any)

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

1 Grand St

City or Town

Coldwater

State

Michigan

ZIP Code

49036

Telephone Number

5172796932

Fax Number

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

salbright@coldwater.org

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

Respondent or Authorized Attorney/Representative’s Signature: 

Samantha Albright

/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

PT UEIVED 

AM 

| 

JUL 102025 

PROPERTY TAX 

MICHIGAN TAX TRIBUNAL 

CONSULTANTS 

YOUR PROPERTY TAX EXPERTS SINCE 1989 

July 8, 2025 

RE: 

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

MTT Docket # 

25 ~ 00/ 6 

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

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

above captioned matter. 

Very truly yours, 

ylsworth 

JA/ac 

Enclosures

Page 2

RECEIVED 

AM 

MAY 91 2025 

MICHIGAN TAX TRIB 

PROPERTY TAX 

IBUNAL 

CONSULTANTS 

YOUR PROPERTY TAX EXPERTS SINCE 1989 

May 21, 2025 

Clerk of the Court 

Michigan Tax Tribunal 

P.O. Box 30232 

Lansing, MI 48909 

RE: 

Property Tax Consultants for Michigan Commercial Real Est LLC 

Parcel # 302-000-001-109-01, v. City of Coldwater 

Dear Clerk, 

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

Also enclosed is our check in the amount of $600.00 representing the filing fee in this matter. 

Very truly yours, 

Enclosures

Page 3

STATE OF MICHIGAN 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MICHIGAN TAX TRIBUNAL 

Property Tax Consultants for Michigan Commercial Real Est LLC, 

v 

MTT Docket No. 25-001868 

City of Coldwater, 

PETITION 

Petitioner, Michigan Commercial Real Est LLC, through their agent, Property Tax Consultants, petitions 

this Tribunal as follows: 

1. 

Petitioner is Michigan Commercial Real Est LLC, whose principal office or address is 3949 

Sparks Dr SE STE 102, Grand Rapids, MI 49546. 

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

property. 

The property identification is # 302-000-001-109-01, and the subject property address is 200 

Vista Dr, Coldwater, MI 49036. The property is classified as commercial, real property. 

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

Property was originally designed to be used for commercial. 

The property is located in Branch County and the school districts of Coldwater Public and the 

Branch Intermediate School District. 

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

above for the 2025 tax year. 

For tax year 2025, Respondent’s Board of Review determined an assessed value of $1,488,850, a 

state equalized value of $1,488,850 and a taxable value of $832,878. 

While a protest to the March Board of Review was not required by MCL 205.735a, petitioner 

timely protested to the March Board of Review but the requested relief was denied. 

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

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

the fee simple interest as of the applicable tax date. 

Petitioner contends the true cash value of the subject property is $1,400,000 which would yield a

Page 4

Dated: May 21, 2025 

By: 

Lr 

Jon Aylswefth, Property Tax Consultants 

861 Pinecrest Ave SE, Grand Rapids, MI 49506 

269-366-0300 

| jack@skylinepropertytax.com

Page 5

STATE OF MICHIGAN 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MICHIGAN TAX TRIBUNAL 

Property Tax Consultants for: Michigan Commercial Real Est LLC 

Petitioner 

v 

PETITION 

MTT Docket # 25-001868 

City of Coldwater 

Respondent 

PROOF OF SERVICE 

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

above-captioned matter upon: 

Assessor, City of Coldwater 

1 Grand Street, Coldwater, MI 49036 

Clerk, City of Coldwater 

1 Grand Street, Coldwater, MI 49036 

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

Clerk, Branch County 

31 Division St, Coldwater, MI 49036 

Director of Equalization, Branch County 

31 Division St, Coldwater, MI 49036 

Secretary of School Board, Coldwater Public School District 

401 Sauk River Drive, Coldwater, MI 49036 

Secretary of School Board, Branch Intermediate School District 

370 Morse St., Coldwater, MI 49036 

State Treasurer, Michigan Department of Treasury 

430 W. Allegan, Lansing, MI 48922 

Clerk of the Court, Michigan Tax Tribunal 

P.O. Box 30232, Lansing, MI 48909 

Via United States First-Class mail with proper postage affixed 

therete:

Page 6

Property Tax Consultants 

861 Pinecrest Ave SE 

Grand Rapids, MI 49506 

Michigan Tax Trib unal 

ATTN: Clerk of the Court 

P.O. Box 30232 

Lansing, MI 48909

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

Page 1

PROPERTY TAX 

CONSULTANTS 

YOUR PROPERTY TAX EXPERTS SINCE 1989 

May 21, 2025 

RECEIVEL 

5 

pe 

MAY 21 202 

WN nO 

Clerk of the Court 

MICHIGAN TA 

UMA 

Michigan Tax Tribunal 

GANTAXTRIB 

P.O. Box 30232 

Lansing, MI 48909 

RE: 

Property Tax Consultants for Michigan Commercial Real Est LLC 

Parcel # 302-000-001-109-01, v. City of Coldwater 

Dear Clerk, 

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

Also enclosed is our check in the amount of $600.00 representing the filing fee in this matter. 

Very truly yours, 

Aylsworth 

Enclosures

Page 2

STATE OF MICHIGAN 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MICHIGAN TAX TRIBUNAL 

Property Tax Consultants for Michigan Commercial Real Est LLC, 

v 

MTT Docket No. 

City of Coldwater, 

PETITION 

Petitioner, Michigan Commercial Real Est LLC, through their agent, Property Tax Consultants, petitions 

this Tribunal as follows: 

Petitioner is Michigan Commercial Real Est LLC, whose principal office or address is 3949 

Sparks Dr SE STE 102, Grand Rapids, MI 49546. 

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

property. 

The property identification is # 302-000-001-109-01, and the subject property address is 200 

Vista Dr, Coldwater, MI 49036. The property is classified as commercial, real property. 

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

Property was originally designed to be used for commercial. 

The property is located in Branch County and the school districts of Coldwater Public and the 

Branch Intermediate School District. 

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

above for the 2025 tax year. 

For tax year 2025, Respondent’s Board of Review determined an assessed value of $1,488,850, a 

state equalized value of $1,488,850 and a taxable value of $832,878. 

While a protest to the March Board of Review was not required by MCL 205.735a, petitioner 

timely protested to the March Board of Review but the requested relief was denied. 

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

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

the fee simple interest as of the applicable tax date. 

 value of the subject property is $1 ,400,000 which would yield a

Page 3

Dated: May 21, 2025 

By: 

pa 

[4 

Jon Aylspvgith, Property Tax Consultants 

861 Pinecrest Ave SE, Grand Rapids, MI 49506 

269-366-0300 

| jack@skylinepropertytax.com

Page 4

STATE OF MICHIGAN 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MICHIGAN TAX TRIBUNAL 

Property Tax Consultants for: Michigan Commercial Real Est LLC 

Petitioner 

v 

PETITION 

City of Coldwater 

Respondent 

PROOF OF SERVICE 

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

above-captioned matter upon: 

Clerk of the Court, Michigan Tax Tribunal 

Via Hand Delivery 

Lf 

ro

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

Michigan Commercial Real Est LLC, 

Petitioner,

 MICHIGAN TAX TRIBUNAL

v

MTT Docket No.: 25-001868

City Of Coldwater, 

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: May 30, 2025

PROOF OF SERVICE

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

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

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

representatives.

By: Tribunal Clerk

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

Page 1

PROPERTY TAX 

CONSULTANTS 

YOUR PROPERTY TAX EXPERTS SINCE 1989 

May 21, 2025 

RECEIVEL 

5 

pe 

MAY 21 202 

WN nO 

Clerk of the Court 

MICHIGAN TA 

UMA 

Michigan Tax Tribunal 

GANTAXTRIB 

P.O. Box 30232 

Lansing, MI 48909 

RE: 

Property Tax Consultants for Michigan Commercial Real Est LLC 

Parcel # 302-000-001-109-01, v. City of Coldwater 

Dear Clerk, 

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

Also enclosed is our check in the amount of $600.00 representing the filing fee in this matter. 

Very truly yours, 

Aylsworth 

Enclosures

Page 2

STATE OF MICHIGAN 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MICHIGAN TAX TRIBUNAL 

Property Tax Consultants for Michigan Commercial Real Est LLC, 

v 

MTT Docket No. 

City of Coldwater, 

PETITION 

Petitioner, Michigan Commercial Real Est LLC, through their agent, Property Tax Consultants, petitions 

this Tribunal as follows: 

Petitioner is Michigan Commercial Real Est LLC, whose principal office or address is 3949 

Sparks Dr SE STE 102, Grand Rapids, MI 49546. 

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

property. 

The property identification is # 302-000-001-109-01, and the subject property address is 200 

Vista Dr, Coldwater, MI 49036. The property is classified as commercial, real property. 

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

Property was originally designed to be used for commercial. 

The property is located in Branch County and the school districts of Coldwater Public and the 

Branch Intermediate School District. 

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

above for the 2025 tax year. 

For tax year 2025, Respondent’s Board of Review determined an assessed value of $1,488,850, a 

state equalized value of $1,488,850 and a taxable value of $832,878. 

While a protest to the March Board of Review was not required by MCL 205.735a, petitioner 

timely protested to the March Board of Review but the requested relief was denied. 

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

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

the fee simple interest as of the applicable tax date. 

 value of the subject property is $1 ,400,000 which would yield a

Page 3

Dated: May 21, 2025 

By: 

pa 

[4 

Jon Aylspvgith, Property Tax Consultants 

861 Pinecrest Ave SE, Grand Rapids, MI 49506 

269-366-0300 

| jack@skylinepropertytax.com

Page 4

STATE OF MICHIGAN 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MICHIGAN TAX TRIBUNAL 

Property Tax Consultants for: Michigan Commercial Real Est LLC 

Petitioner 

v 

PETITION 

City of Coldwater 

Respondent 

PROOF OF SERVICE 

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

above-captioned matter upon: 

Clerk of the Court, Michigan Tax Tribunal 

Via Hand Delivery 

Lf 

ro

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.