Noble Heights Real Estate Ventures Petitioner Vs. City Of Kentwood 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

NOTICE OF SEPTEMBER 1- 15, 2027 PREHEARING GENERAL CALL AND ORDER 

OF PROCEDURE

Noble Heights Real Estate Ventures,

Petitioner,

v

 

 

City Of Kentwood,

Respondent.

 MTT Docket No. 26-002624

Please be advised that 26-002624 has been placed on a two-week Prehearing General 

Call commencing September 01, 2027. Unless ordered otherwise, parties will be 

notified at least 28 days before they are scheduled to appear. Scheduling will not 

necessarily occur in the order in which the cases are listed below.

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

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

is defined as documentary or other tangible evidence in a property tax proceeding that a 

party relies upon in support of the party’s contention as to the true cash value of the 

subject property or any portion thereof and contains the party’s value conclusion and 

data, valuation methodology, analysis or reasoning. See TTR 203 and TTR 241.

Users who file documents with the Tribunal are advised that filed documents are 

public records and will appear for public viewing on the Tribunal’s Tax Docket 

Lookup. If a user wishes to file a document for consideration by the Tribunal and 

prevent its publication on the Tax Docket Lookup, the user MUST file a Motion for 

Protective Order under MCR 2.302(C)(8). If a Protective Order is issued, documents 

covered by the order will not be published. Documents filed prior to the issuance of a 

Protective Order will be published.

In accordance with MCR 1.109(D)(9) and TTR 209, the responsibility for excluding or 

redacting personal identifying information (PII) from all documents filed with or offered to 

the Tribunal rests solely with the parties and their attorneys. The Tribunal is not 

responsible for or required to review, redact, or screen documents at the time of filing 

for PII whether filed electronically or on paper. A party, representative, or interested 

person (i.e. third party not part of an appeal) may request that the Tribunal redact PII 

contained in a previously filed document by submitting a Request for Redactions. The 

Request for Redactions form is available on the Entire Tribunal and Small Claims pages 

of the Tribunal’s website. 

Please refer to the Tribunal’s FAQs and Glossary of Terms pages on the Tribunal’s 

website for more information.

Page 2

MTT Docket No. 26-002624

Page 2 of 3

IT IS ORDERED that the parties shall:

a. If no valuation disclosure is required, notify the Tribunal and the opposing parties 

in writing within 21 days of entry of this order that no valuation disclosure is being 

filed. The notice shall indicate the reason or reasons why no valuation disclosure 

is required (i.e., exemption claim, etc.).

b. If a valuation disclosure is required, file and exchange their valuation disclosures 

by May 5, 2027. Valuation disclosures will not be admitted into evidence unless 

disclosed and furnished in accordance with this order (even though admissible) 

except upon a finding of good cause by the Tribunal.

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

Statements by May 5, 2027. Witnesses, with the exception of rebuttal witnesses, will 

not be allowed to testify unless disclosed in the Prehearing Statement and the 

Prehearing Statement is furnished in accordance with this order except upon a finding 

of good cause by the Tribunal. Failure to file the Prehearing Statement may result in 

holding a party or parties in default. See TTR 237. 

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

May 5, 2027, which means all discovery has been requested, all Motions to Compel 

have been filed, and all requested or ordered discovery has been exchanged by that 

date. Discovery relative to the valuation disclosure prepared for purposes of litigating 

this case or the valuation expert that prepared that valuation disclosure is not permitted 

during “Pre-Valuation Disclosure” discovery.

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

September 1, 2027, which means all discovery has been requested, all Motions to 

Compel have been filed, and all requested or ordered discovery has been exchanged 

by that date. “Post-Valuation Disclosure” discovery is limited to the opposing party’s 

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

on the opposing party’s Prehearing Statement.

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

prehearing conference during the time frame indicated it may be scheduled for a date 

certain prehearing conference at any time subsequent to the completion date for this 

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

week before they are scheduled to appear. 

By:_____________________________________

Patricia L. Halm, Tribunal Chair

Entered: October 1, 2026

Page 3

MTT Docket No. 26-002624

Page 3 of 3

PROOF OF SERVICE

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

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

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

representatives.

By: Tribunal Clerk

Page 4

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

NOTICE OF SEPTEMBER 1- 15, 2027 PREHEARING GENERAL CALL AND ORDER

Page 5

M

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 

SEP 09 2026 

STATE OF MICHIGAN 

MICHIGAN Tax TRIBUNAL 

DEPARTMENT OF LICENSING & REGULATORY AFFAIRS 

MICHIGAN ADMINISTRATIVE HEARING SYSTEM 

MICHIGAN TAX TRIBUNAL 

Noble Heights Real Estate Ventures, 

MTT Docket: 26-002624 

Petitioner, 

v 

Parcel No. 41-18-25-151-004 

City of Kentwood, 

Respondent. 

ANSWER TO PETITION 

Respondent, City of Kentwood, by and through its Deputy Assessor, Brian Stagg, and 

answers the within petition as follows: 

No response required. 

Admits. 

No response required. 

No response required. 

No response required. 

Admits. 

Admits 

Respondent denies that the 2026 values are invalid or unlawful. The valuation 

® No 

oh No 

for the 2026 assessment year complies with the relevant Michigan laws and 

accurately represents 50% of the subjects True Cash Value. 

9. 

While no response is required, Respondent denies the proposed valuation of the 

subject property, unaware of any factors that would cause a drastic deviation

Page 2

Respondent requests that this Tribunal affirms the 2026 assessed value as it 

represents no more than fifty percent of the subject's True Cash Value as of 

December 318, 2025, as required by statute; that this Tribunal further affirms the 

2026 taxable value as an appropriate and accurate value under Michigan law. 

September 4th, 2026 

Respectfully submitted, 

Brian Stagg=—" 

City of Kentwood 

4900 Breton Ave SE 

PO BOX 8848 

Kentwood, Ml 49518-8848 

616-554-0742 

staggb@kentwood.us

Page 3

STATE OF MICHIGAN 

DEPARTMENT OF LICENSING & REGULATORY AFFAIRS 

MICHIGAN ADMINISTRATIVE HEARING SYSTEM 

MICHIGAN TAX TRIBUNAL 

Noble Heights Real Estate Ventures, 

Petitioner, 

\ 

City Of Kentwood, 

Respondent. 

MTT Docket: 26-002624 

Parcel No. 41-18-25-151-004 

PROOF OF SERVICE 

Brian Stagg, states that on Friday, September 4, 2026, they served a copy of the 

Answer to Petition relative to the above-captioned matter upon: 

JON AYLSWORTH 

861 PINECREST 

AVE SE 

GRAND RAPIDS, MI 49506 

Lszz 

Brian Stagg =~

Page 4

CITY OF KENTWCOD 

ASSESSOR'S OFFICE 

PO BOX 8848 

KENTWOOD Ml 48518-8848 

MICHIGAN TAX T

PO BOX 30232 

LANSING, MI 489

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

Entire Tribunal Case Information Sheet - Respondent

MTT DOCKET NO. 26-002624

Section 1: Respondent’s Contact Information

Filer Type: 

Local Unit of Government

Local Unit of Government

City Of Kentwood (KENT)

First Name

M.I.

Last Name

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

City or Town

State

ZIP Code

Telephone 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

Brian

M.I.

Last Name

Stagg

Firm Name (if any)

City of Kentwood

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

4900 Breton Rd SE

PO BOX 8848

City or Town

Kentwood

State

 Michigan

ZIP Code

49508-8848

Telephone Number

616-554-0742

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

staggb@kentwood.us

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

Respondent or Authorized Attorney/Representative’s Signature: 

Brian Stagg

/s/

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Page 1

RECEIVED 

AW 

AUG 1 9 2026 

PROPERTY TAX 

MICHIGAN TAX TRIBUNAL 

CONSULTANTS 

YOUR PROPERTY TAX EXPERTS SINCE 1989 

August 14, 2026 

RE: 

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

MTT Docket# 

__Ab6— Hod 6 2y 

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, 

JonlA¥lsworth 

JA/ac 

Enclosures

Page 2

STATE OF MICHIGAN 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MICHIGAN 

Property Tax Consultants for: Noble Heights Real 

TAX TRIBUNAL 

Estate Ventures 

Petitioner 

v 

PETITION 

MTT Docket # 26-002624 

City of Kentwood 

Respondent 

PROOF OF SERVICE 

Jon Aylsworth, deposes and says that on August 1 

above-captioned matter upon: 

Via certified mail, return receipt requested, with p 

Assessor, City of Kentwood 

PO Box 8848, Kentwood, MI 4951 

Clerk, City of Kentwood 

PO Box 8848, Kentwood, MI 4951 

Via United States First-Class mail with proper pos 

Clerk, Kent County 

300 Monroe Ave NW, Grand Rapids, MI 49503 

8 

8 

4, 2026 he ser ed a copy of the Petition relative to the 

roper postage affixed thereto. 

tage affixed thereto. 

Director of Equalization, Kent County 

300 Monroe Ave NW, Grand Rapi 

5, MI 49503 

Secretary of School Board, Kentwood Public School Dist 

5820 Eastern Ave, Kentwood, MI 

49508 

rict 

Secretary of School Board, Kent Intermediate School District 

2930 Knapp Street NE, Grand Rapids, MI 49525 

State Treasurer, Michigan Department of Treasury 

430 W. Allegan, Lansing, MI 4892 

Clerk of the Court, Michigan Tax Tribunal 

P.O. Box 30232, Lansing, MI 4890 9

Page 3

RECEIVED 

aly 

MAY 1.8 0 

PROPERTY TAX 

TRIBUNAL 

CONSULTANTS 

YOUR PROPERTY TAX woHGANTRS 

1989 

May 13, 2026 

Clerk of the Court 

Michigan Tax Tribunal 

P.O. Box 30232 

Lansing, MI 48909 

RE: 

Property Tax Consultants for Noble Heights Real Estate Ventures 

Parcel # 41-18-25-151-004, v. City of Kentwood 

Dear Clerk, 

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

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

Very truly yours, 

on Aylsworth 

JA/ac 

Enclosures

Page 4

Property Tax Consultants for Noble Heights Real Estate Ventur 

i 

i 

| 

STATE OF MICHIGAN 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MICHIGAN TAX TRIBUNAL 

€S. 

v 

City of Kentwood, 

MTT Docket No. 26-002624 

Petitioner, Noble Heights Real Estate Venture: 

, through their aj 

this Tribunal as follows: 

1. 

Petitioner is Noble Heights Real Estate Ventures, whose 

Ave SE STE 200, Grand Rapids, MI 49512. 

PETITION 

| 

& nt, Property Tax Consultants, petitions 

principal office or address is 3196 Kraft 

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

property. 

The property identification is # 41-18-25-151-004, and the subject property address is 4748 East 

Paris Ave SE, Kentwood, MI 49512. The property is classified as commercial, real propetty. 

Petitioners 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 Kent County and the school di 

| 

stricts of Kentwood Public and the Kent 

Intermediate School District and Grand Rapids Community College. 

This matter involves issues relating to the true cash and t 

above for the 2026 tax year. 

axable values for the parcel referenced 

For tax year 2026, Respondent’s Board of Review determined an assessed value of $1,026,420 a 

state equalized value of $1,026,420 and a taxable value of $1,026,420. 

Petitioner appealed at the 2026 March Board of Review and the requested relief was denied, 

| 

The 2026 values set by the respondent are invalid and unlawful as they exceed the amount 

allowed by Michigan law and the Michigan Constitution 

the fee simple interest as of the applicable tax date. 

and do not reflect the true cash value of 

Petitioner contends the true cash value of the subject property is $1,350,000 which would yield a 

state equalized value of $675,000 and the taxable value is/$675,000. The amount in contention is 

$351,420 for asses

Page 5

Dated: May 13, 2026 

By: 

yd 

; 

[4 

Jon Aylsworth, Property Tay Consultants 

861 Pinecrest Ave SE, Gran 

! Rapids, MI 49506 

269-366-0300 

| jack@skylinepropertytax.com

Page 6

Property Tax Consultants 

861 Pinecrest Ave SE 

Grand Rapids, Mi 49506 

Michigan Tax Tribunal

ATTN: Clerk 

P.O. Box 30232 

Lansing, Mi 48909 

USPS TRACKING® # 

BIRO 

J 

9534 6123 9537 6226 6167 27

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 

AM 

MAY 1.8 2026 NY 

PROPERTY TAX 

MICHIGAN 

. 

3 

" 

ToC 

T 

CONSULTANTS 

YOUR PROPERTY TAX nxpERTS SVRIBHNAY 

May 13, 2026 

Clerk of the Court 

Michigan Tax Tribunal 

P.O. Box 30232 

Lansing, MI 48909 

RE: 

Property Tax Consultants for Noble Heights Real Estate Ventures 

Parcel # 41-18-25-151-004, v. City of Kentwood 

Dear Clerk, 

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

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

Very truly yours, 

on Aylsworth 

JA/ac 

Enclosures

Page 2

STATE OF MICHIGAN 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MICHIGAN TAX TRIBUNAL 

Property Tax Consultants for Noble Heights Real Estate Ventures, 

v 

MTT Docket No. 

City of Kentwood, 

PETITION 

Petitioner, Noble Heights Real Estate Ventures, through their agent, Property Tax Consultants, petitions 

this Tribunal as follows: 

Petitioner is Noble Heights Real Estate Ventures, whose principal office or address is 3196 Kraft 

Ave SE STE 200, Grand Rapids, MI 49512. 

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

property. 

The property identification is # 41-18-25-151-004, and the subject property address is 4748 East 

Paris Ave SE, Kentwood, MI 49512. 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 Kent County and the school districts of Kentwood Public and the Kent 

Intermediate School District and Grand Rapids Community College. 

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

above for the 2026 tax year. 

For tax year 2026, Respondent’s Board of Review determined an assessed value of $1,026,420 a 

state equalized value of $1,026,420 and a taxable value of $1,026,420. 

Petitioner appealed at the 2026 March Board of Review and the requested relief was denied. 

The 2026 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 $1,350,000 which would yield a 

state equalized value of $675,000 and the taxable value is $675,000. The amount in contention is

Page 3

Dated: May 13, 2026 

By: 

y 

: 

Jon Aylswapth, 

Property Tax Consultants 

861 Pinecrdst 

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: Noble Heights Real Estate Ventures 

Petitioner 

Vv 

PETITION 

City of Kentwood 

Respondent 

PROOF OF SERVICE 

Jon Aylsworth, deposes and says that on May 13, 2026 he served a copy of the Petition relative to the 

above-captioned matter upon: 

Clerk of the Court, Michigan Tax Tribunal 

Via hand delivery. 

I 

{

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

Noble Heights Real Estate Ventures, 

Petitioner,

 MICHIGAN TAX TRIBUNAL

v

MTT Docket No.: 26-002624

City Of Kentwood, 

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 11, 2026

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

Noble Heights Real Estate Ventures, 

Petitioner,

 MICHIGAN TAX TRIBUNAL

v

MTT Docket No.: 26-002624

City Of Kentwood, 

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 11, 2026

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

Noble Heights Real Estate Ventures, 

Petitioner,

 MICHIGAN TAX TRIBUNAL

v

MTT Docket No.: 26-002624

City Of Kentwood, 

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

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 

AM 

MAY 1.8 2026 NY 

PROPERTY TAX 

MICHIGAN 

. 

3 

" 

ToC 

T 

CONSULTANTS 

YOUR PROPERTY TAX nxpERTS SVRIBHNAY 

May 13, 2026 

Clerk of the Court 

Michigan Tax Tribunal 

P.O. Box 30232 

Lansing, MI 48909 

RE: 

Property Tax Consultants for Noble Heights Real Estate Ventures 

Parcel # 41-18-25-151-004, v. City of Kentwood 

Dear Clerk, 

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

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

Very truly yours, 

on Aylsworth 

JA/ac 

Enclosures

Page 2

STATE OF MICHIGAN 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MICHIGAN TAX TRIBUNAL 

Property Tax Consultants for Noble Heights Real Estate Ventures, 

v 

MTT Docket No. 

City of Kentwood, 

PETITION 

Petitioner, Noble Heights Real Estate Ventures, through their agent, Property Tax Consultants, petitions 

this Tribunal as follows: 

Petitioner is Noble Heights Real Estate Ventures, whose principal office or address is 3196 Kraft 

Ave SE STE 200, Grand Rapids, MI 49512. 

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

property. 

The property identification is # 41-18-25-151-004, and the subject property address is 4748 East 

Paris Ave SE, Kentwood, MI 49512. 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 Kent County and the school districts of Kentwood Public and the Kent 

Intermediate School District and Grand Rapids Community College. 

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

above for the 2026 tax year. 

For tax year 2026, Respondent’s Board of Review determined an assessed value of $1,026,420 a 

state equalized value of $1,026,420 and a taxable value of $1,026,420. 

Petitioner appealed at the 2026 March Board of Review and the requested relief was denied. 

The 2026 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 $1,350,000 which would yield a 

state equalized value of $675,000 and the taxable value is $675,000. The amount in contention is

Page 3

Dated: May 13, 2026 

By: 

y 

: 

Jon Aylswapth, 

Property Tax Consultants 

861 Pinecrdst 

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: Noble Heights Real Estate Ventures 

Petitioner 

Vv 

PETITION 

City of Kentwood 

Respondent 

PROOF OF SERVICE 

Jon Aylsworth, deposes and says that on May 13, 2026 he served a copy of the Petition relative to the 

above-captioned matter upon: 

Clerk of the Court, Michigan Tax Tribunal 

Via hand delivery. 

I 

{

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.