Record Finder / 26-001648-TT
Michigan
Patterson Grand Rapids Holdings LLC Petitioner Vs. Township Of Cascade Respondent
- Petitioner
- Patterson Grand Rapids Holdings LLC
- Respondent
- Township Of Cascade
Case overview
- Docket number
- 26-001648-TT
- Status
- Ready Schedule
- CaseType
- ET Property
- Division
- ET
- County
- Kent
- Judge
- No judge assigned
Docket history
| Line # | Subject | Filer | Line Ref | Enter Date/Post Mark | Fee | Related Item |
|---|---|---|---|---|---|---|
| 6 | Proof of Service of Misc Documents was received. | Not recorded | Not recorded | 09/09/2026 | Not recorded | Download |
| Not recorded | Not recorded | Not recorded | Not recorded | Not recorded | Not recorded | Download |
| 5 | Answer was received | RESP | Not recorded | 09/09/2026 | Not recorded | Download |
| Not recorded | Not recorded | Not recorded | Not recorded | Not recorded | Not recorded | Download |
| 4 | Proof of service of petition was received. | PET | Not recorded | 07/15/2026 | Not recorded | Download |
| 3 | Petition has been verified | PET | 1 | 08/20/2026 | Not recorded | Download |
| Not recorded | Not recorded | Not recorded | Not recorded | Not recorded | Not recorded | Download |
| 2 | Notice of Docket Number ET | Not recorded | Not recorded | 08/20/2026 | Not recorded | Download |
| 1 | A petition was received. | PET | Not recorded | 05/28/2026 | $600.00 | Download |
| Not recorded | Not recorded | Not recorded | Not recorded | Not recorded | Not recorded | Download |
Documents
POS - Answer & Affirmative Defenses - Patterson GR Holdings v Cascade.pdfRead complete document text →
Read document text excerpt
Page 1
STATE OF MICHIGAN DEPARTMENT OF LICENSING & REGULATORY AFFAIRS MICHIGAN ADMINISTRATIVE HEARING SYSTEM MICHIGAN TAX TRIBUNAL ______________________ PATTERSON GRAND RAPIDS HOLDINGS LLC, Petitioner, v. CASCADE TOWNSHIP, Respondent. MTT Docket No. 26-001648 Parcel ID No. 41-19-31-100-045 ______________________________________________________________________________ Sarah R. Belloli RYAN LLC Petitioner’s Authorized Representative 101 West Big Beaver, Suite 945 Troy, MI 48084 (313) 230-0104 sarah.belloli@ryan.com Laura J. Genovich (P72278) Thomas K. Dillon (P81136) FOSTER SWIFT COLLINS & SMITH, P.C. Attorneys for Respondent 1700 East Beltline Avenue NE, Suite 200 Grand Rapids, MI 49525 (616) 726-2258 lgenovich@fosterswift.com tdillon@fosterswift.com ______________________________________________________________________________ PROOF OF SERVICE On September 9, 2026, I served a copy of Respondent’s Answers & Affirmative Defenses to Entire Tribunal Property Tax Petition, along with a copy of this Proof of Service, upon the parties of record at their last known business address, by first class U.S. mail, postage prepaid and by electronic mail (e-mail) to the e-mail address listed above. I declare that the statements above are true to the best of my information, knowledge, and belief. Date: September 9, 2026 /s/ Jaclyn R. Folkema Jaclyn R. Folkema – Legal Assistant
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.
SubsequentFiling.pdfRead complete document text →
Read document text excerpt
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 TAX TRIBUNAL Docket Number: 26-001648 Is this case currently pending in the Small Claims Division? No Party Filing Document Respondent Files Document Type: Proof of Service: Misc Documents Attachment File Name: POS - Answer & Affirmative Defenses - Patterson GR Holdings v Cascade Fee Information Filing Fee: $ 0.00 Payment Information Payment: $ 0.00
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.
Answer & Aff Defenses - Patterson GR Holdings v Cascade.pdfRead complete document text →
Read document text excerpt
Page 1
STATE OF MICHIGAN DEPARTMENT OF LICENSING & REGULATORY AFFAIRS MICHIGAN ADMINISTRATIVE HEARING SYSTEM MICHIGAN TAX TRIBUNAL ______________________ PATTERSON GRAND RAPIDS HOLDINGS LLC, Petitioner, v. CASCADE TOWNSHIP, Respondent. MTT Docket No. 26-001648 Parcel ID No. 41-19-31-100-045 ______________________________________________________________________________ Sarah R. Belloli RYAN LLC Petitioner’s Authorized Representative 101 West Big Beaver, Suite 945 Troy, MI 48084 (313) 230-0104 sarah.belloli@ryan.com Laura J. Genovich (P72278) Thomas K. Dillon (P81136) FOSTER SWIFT COLLINS & SMITH, P.C. Attorneys for Respondent 1700 East Beltline Avenue NE, Suite 200 Grand Rapids, MI 49525 (616) 726-2258 lgenovich@fosterswift.com tdillon@fosterswift.com ______________________________________________________________________________ RESPONDENT’S ANSWERS & AFFIRMATIVE DEFENSES TO ENTIRE TRIBUNAL PROPERTY TAX PETITION Respondent, Township of Cascade, by and through its attorneys, Foster, Swift, Collins & Smith, P.C., states as follows for its Answer to Petitioner’s Entire Tribunal Property Tax Petition: 1. Property Parcel No: 41-19-31-100-045 ANSWER: Respondent admits the allegation contained in paragraph 1 of the Petition. 2. The property identified above is: Real. ANSWER: Respondent admits the allegation contained in paragraph 2 of the Petition.
Page 2
3. If more than one parcel of real property is under appeal, are the properties contiguous? N/A ANSWER: Paragraph 3 of the Petition contains no factual allegation to which a response is required. 4. Are all of the parcels of personal property located on a parcel of real property under appeal? N/A ANSWER: Paragraph 4 of the Petition contains no factual allegation to which a response is required. 5. If parcels of personal property are under appeal, when were the personal property statements filed by parcel number? N/A ANSWER: Paragraph 5 of the Petition contains no factual allegation to which a response is required. 6. The property identified above is classified as 201 Commercial-Improved. ANSWER: Respondent admits the allegation contained in paragraph 6 of the Petition. 7. If the assessment or assessments at issue were protested, the protest was made to Respondent’s _ March _ July _ December Board of Review. No protest to the Board of Review was required. ANSWER: Paragraph 7 of the Petition contains no factual allegation to which a response is required. 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: N/A ANSWER: Paragraph 8 of the Petition contains no factual allegation to which a response is required. 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
Page 3
involved), list the separate and specific facts upon which Petitioner relies to invoke the Tribunal’s authority over the assessment or assessments at issue. N/A ANSWER: Paragraph 9 of the Petition contains no factual allegation to which a response is required. 10. The property or properties at issue are located in Kent County. The property’s address is: 5300 Patterson Ave, Grand Rapids, MI 49512. ANSWER: Respondent admits the allegations contained in paragraph 10 of the Petition. 11. The assessment or assessments at issue were established by the: Cascade Township. ANSWER: Respondent admits the allegation contained in paragraph 11 of the Petition. 12. Petitioner’s legal residence or principal office address is: 3333 DEPOSIT DRIVE NE STE 100, GRAND RAPIDS, MI 49546. ANSWER: Respondent neither admits nor denies the allegation contained in paragraph 12 of the Petition as Respondent is without sufficient knowledge or information to form a belief as to the allegation. Respondent leaves Petitioner to its proofs. 13. This appeal involves issues relating to: the property or properties’ true cash and taxable values. ANSWER: Respondent neither admits nor denies the allegation contained in paragraph 13 of the Petition and leaves Petitioner to its proofs. 14. The tax year(s) at issue are: 2026. ANSWER: Respondent admits the allegation contained in paragraph 14 of the Petition. 15. If more than the current tax year is being appealed, list the separate and specific facts upon which Petitioner relies to invoke the Tribunal’s authority over the prior tax year or years: N/A ANSWER: Paragraph 15 of the Petition contains no factual allegation to which a response is required.
Page 4
16. The values for the property identified above as established by Respondent’s Board of Review are: Tax Year True Cash Value State Equalized Value Taxable Value 2026 $19,790,400 $9,895,200 $9,108,463 ANSWER: Respondent admits the allegations contained in paragraph 16 of the Petition. 17. Petitioner contends that the values for the property identified above are: Tax Year True Cash Value State Equalized Value Taxable Value 2026 $10,500,000 $5,250,000 $5,250,000 ANSWER: Respondent denies the allegations contained in paragraph 17 of the Petition as untrue and erroneous. 18. The values in dispute for the property identified above are: Tax Year True Cash Value State Equalized Value Taxable Value 2026 $9,290,400 $4,645,200 $3,858,463 ANSWER: Respondent denies the allegations contained in paragraph 18 of the Petition as untrue and erroneous. 19. Petitioner requests the following relief: Petitioner respectfully requests that the Michigan Tax Tribunal enter an order: (a) reducing the 2026 True Cash Value, State Equalized Value, and Taxable Value of the subject property to the values set forth in paragraph 17 above; (b) directing Respondent to refund to Petitioner all taxes paid in
Page 5
B.
Page 6
e.
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.
EntireTribunalCaseISAnswer.pdfRead complete document text →
Read document text excerpt
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. 26-001648 Section 1: Respondent’s Contact Information Filer Type: Local Unit of Government Local Unit of Government Township Of Cascade (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 Thomas M.I. Last Name Dillon Firm Name (if any) Foster Swift Collins & Smith PC Address (No., Street, P.O. Box or Rural Route) 1700 E. Beltline Ave. NE Suite 200 City or Town Grand Rapids State Michigan ZIP Code 49525 Telephone Number (616) 726-2258 E-mail Address (do not enter unless you want MTT to send all correspondence via e-mail) tdillon@fosterswift.com Electronic Signature *Typing your name below will serve as your signature Respondent or Authorized Attorney/Representative’s Signature: Thomas K. Dillon /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.
26-001648.pdfRead complete document text →
Read document text excerpt
Page 1
101 West Big Beaver, Suite 945 Troy, Michigan 48084 Tel. (313) 230-0104 Fax (313) 230-0114 RECEIVED JUL 1-5 2026 July 13, 2026 State of Michigan Treasurer Treasury Building, 430 West Allegan Street Lansing, MI 48922 MICHIGAN TAX TRIBUNAL Re: PATTERSON GRAND RAPIDS HOLDINGS LLC v Cascade Township MTT Docket No.: 26-001648 Dear Chief Clerk: Petitioner hereby serves all parties provided for in Michigan Tax Tribunal Rule 221 with its petition in this matter. Pursuant to the rule, the petition notes the docket number assigned by the Tribunal and is served within 45-days of the issuance of the notice of docket number. If you have any questions regarding the enclosed pleading, please do not hesitate to contact our office directly at (313) 230-0104. Respectfully, Sarah R. Belloli Ryan, LLC cc: State of Michigan Treasurer Caledonia Community Schools Kent County Equalization Director Kent County Clerk Cascade Twp Assessor Cascade Twp Clerk Enclosures
Page 2
STATE OF MICHIGAN DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS MICHIGAN OFFICE OF ADMINISTRATIVE HEARINGS AND RULES MICHIGAN TAX TRIBUNAL PATTERSON GRAND RAPIDS HOLDINGS LLC, MTT Docket No.: 26-001648 Petitioner, v Cascade Township, Respondent. Proof of Service Joan Kleiner, being duly sworn, deposes and says that on July 13, 2026, she served a copy of the Petition with noted docket number relative to the above-captioned matter upon the following parties as required by the Tribunal’s service rules: VIA CERTIFIED MAIL Cascade Twp Assessor: Cascade Charter Township Assessor, 5920 Tahoe Dr SE, Grand Rapids, MI 49546 Cascade Twp Clerk: Cascade Charter Township Clerk , 5920 Tahoe Dr SE, Grand Rapids, MI 49546 VIA FIRST-CLASS MAIL Kent County Equalization Director: Kent County Equalization Director, 300 Monroe Ave NW, Grand Rapids, MI 49503 Kent County Clerk: Kent County Clerk, 300 Monroe Ave NW, Grand Rapids, MI 49503 Caledonia Community Schools — School Board Secretary: Caledonia Community Schools, 9758 Kraft Ave SE, Caledonia, MI 49316 Treasurer of the State of Michigan: State of Michigan Treasurer, Treasury Building, 430 West Allegan Street, Lansing, M1 48922 With proper postage affixed thereto. Proof of service submitted within 45 days afier issuance of the notice of docket number as required by the Tribunal’s service rules. /s/ Joan Kleiner Joan Kleiner July 13, 2026
Page 3
101 West Big Beaver Road Suite 945 Ryan )) Troy, Michigan 48084 Michigan Tax Tribunal PO Box 30232 Lansing, MI 48909 R €Ceiveq JL 15 ggg LAR
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.
MTT_ET_Petition_Casade PATTERSON GRAND RAPIDS HO_TY2026.pdfRead complete document text →
Read document text excerpt
Page 1
STATE OF MICHIGAN GRETCHEN WHITMER GOVERNOR DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS LANSING MARLON I. BROWN, DPA DIRECTOR PATTERSON GRAND RAPIDS HOLDINGS LLC, Petitioner(s) v Cascade Township, Respondent(s) MICHIGAN TAX TRIBUNAL MTT Docket No. ENTIRE TRIBUNAL PROPERTY TAX PETITION 1. Property Parcel No: 41-19-31-100-045 2. The property identified above is ☑ real ☐ personal. 3. If more than one parcel of real property is under appeal, are the properties contiguous? ☐ Yes ☐ No. (If no, separate Petitions are required for each noncontiguous parcel.) N/A 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.) N/A 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 7. If the assessment or assessments at issue were protested, the protest was made to Respondent’s ☐ March ☐ July ☐ December Board of Review. No protest to the Board of Review was required. 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
MTT Docket No. ____________________ Page 2 of 4 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 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): N/A 10. The property or properties at issue are located in Kent County. The property’s address is: 5300 Patterson Ave, Grand Rapids, MI 49512 11. The assessment or assessments at issue were established by the (applicable local governmental unit): Cascade Township 12. Petitioner’s legal residence or principal office address is: 3333 DEPOSIT DRIVE NE STE 100, GRAND RAPIDS, MI 49546 13. This appeal involves issues relating to the (check all that are applicable): ☑ the property or properties’ true cash and taxable values ☐ 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 ☑ No ☐ uniformity of the property or properties’ assessment ☐ the property or the properties’ exemption from ad valorem taxation under MCL ______ 14. The tax year(s) at issue are: 2026
Page 3
MTT Docket No. ____________________ Page 3 of 4 15. If more than the current tax year is being appealed, list the separate and specific facts upon which Petitioner relies to invoke the Tribunal’s authority over the prior tax year or years (attach additional page if necessary): N/A 16. The values for the property identified above as established by Respondent’s Board of Review are: Tax Year True Cash Value State Equalized Value Taxable Value 2026 $19,790,400 $9,895,200 $9,108,463 17. Petitioner contends that the values for the property identified above are: Tax Year True Cash Value State Equalized Value Taxable Value 2026 $10,500,000 $5,250,000 $5,250,000 18. The values in dispute for the property identified above are: Tax Year True Cash Value State Equalized Value Taxable Value 2026 $9,290,400 $4,645,200 $3,858,463 19. Petitioner requests the following relief (attach additional page if necessary): Petitioner respectfully requests that the Michigan Tax Tribunal enter an order: (a) reducing the 2026 True Cash Value, State Equalized Value, and Taxable Value of the subject property to the values set forth in paragraph 17 above; (b) directing Respondent to refund to Petitioner all taxes paid in excess of those properly owed, plus statutory interest; and (c) granting such other and further relief as is just and equitable. 20. List the separate and specific facts upon which Petitioner relies to support the relief requested (attach additional page if necessary): A. The equalized assessment thus imposed on the subject property is more than 50% of its true cash value in violation of the applicable statutory and constitutional limitations. B. The assessment is based on improper or inaccurate valuation methodology, including but not limited to the use of non-representative data, failure to account for relevant property characteristics, and/or application of incorrect assumptions. As a result, the assessment is not uniform with comparable properties and results in an excessive and unlawful tax burden.
Page 4
MTT Docket No. ____________________ Page 4 of 4 Signature of Petitioner’s Authorized Representative or, if none, Petitioner: /s/ Sarah R. Belloli Printed Name of Petitioner’s Authorized Representative or, if none, Petitioner: Sarah R. Belloli Email Address: Sarah.Belloli@Ryan.com Matthew.Dingman@Ryan.com Joan.Kleiner@Ryan.com Mailing Address: 101 West Big Beaver, Suite 945 Troy, Michigan 48084 Telephone Number: (313) 230-0104 Date: 2026-05-28
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.
EntireTribunalCaseISPetition.pdfRead complete document text →
Read document text excerpt
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 - Petitioner MTT DOCKET NO. Section 1: Petitioner’s Contact Information Filer type: Organization Local Unit of Government First Name M.I. Last Name/Company Name PATTERSON GRAND RAPIDS HOLDINGS LLC Home Address (No., Street, P.O. Box or Rural Route) 101 W. Big Beaver Suite 945 City or Town Troy State Michigan ZIP Code 48048 Telephone Number 3132300104 E-mail Address (do not enter unless you want MTT to send all correspondence via e-mail) sarah.belloli@ryan.com Section 2: Attorney/Authorized Representative’s Contact Information First Name Sarah M.I. Last Name Belloli Firm Name (if any) Ryan LLC Address (No., Street, P.O. Box or Rural Route) 101 W. Big Beaver Suite 945 City or Town Troy State Michigan ZIP Code 48048 Telephone Number 3132300104 E-mail Address (do not enter unless you want MTT to send all correspondence via e-mail) sarah.belloli@ryan.com Section 3: Issue Please designate one: Valuation Section 4: Subject Property Information How many parcels are you appealing? 1 Property Address (No., Street, City, ST, ZIP) [If multiple, list first property’s address] 5300 Patterson Ave SE Grand Rapids
Page 2
STATE OF MICHIGAN GRETCHEN WHITMER GOVERNOR DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS LANSING MARLON I. BROWN, DPA DIRECTOR Michigan 49512 Taxing Authority (City or Township) Township Of Cascade (KENT) County Kent If you are appealing more than one parcel, are they contiguous or adjoining? (*If no, you must file separate appeals for each non-contiguous or non-adjoining parcel.) N/A Section 5: Check which of the following you are appealing (check all that apply) True Cash and Taxable Values If “Other”, please explain: Section 6: Valuation Information for Each Parcel under Appeal Parcel Number: 41-19-31-100-045 Classification of Property: Real (check one) Commercial (check one) Current Assessed Value (also known as State Equalized Value) as established by the Board of Review: 9895200 Current Taxable Value as established by the Board of Review: 9108463 What do you believe is the fair market value (also known as True Cash Value)? 10500000 Multiply the True Cash Value by 50% and enter here. This is your contention of Assessed Value (also known as State Equalized Value). 5250000 If you belive the Taxable Value differs from your contention of Assessed Value, enter your contention of Taxable Value. Fee Information The filing fee is based on the greater of State Equalized Value or Taxable Value in contention. If you are appealing more than one parcel, the parcel with the highest State Equalized Value or Taxable Value in contention will be used to determine your filing fee, plus $25.00 will be added for each additional parcel being appealed. If the State Equalized Value or Taxable Value in contention is: Your filing fee is: $100,000.00 and under $250.00 $100,000.01 to $500,000.00 $400.00 $Over $500,000.00 $600.00 * Plus $25.00 for each additional parcel, not to exceed a total filing fee of $2,000.00.
Page 3
STATE OF MICHIGAN GRETCHEN WHITMER GOVERNOR DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS LANSING MARLON I. BROWN, DPA DIRECTOR A fee of $250.00 is required for the filing of a Special Assessment Appeal. A fee of $250.00 is required for the filing of an Equalization Tax Appeal. A fee of $250.00 is required for the filing of a Non-Property Tax Appeal. A fee of $150.00 is required for the filing of a Classification Tax Appeal Electronic Signature *Typing your name below will serve as your signature Petitioner or Attorney/Authorized Representative’s Signature: /s/ Sarah R. Belloli Payment Information Amount: 600 Success: True Message: "" Waiver Code: Transaction Number: 26052887153885 Supporting Waiver Documents:
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.
ET_Notice_of_Docket_Number.2026-08-20_12-42-41.pdfRead complete document text →
Read document text excerpt
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 Patterson Grand Rapids Holdings LLC, Petitioner, MICHIGAN TAX TRIBUNAL v MTT Docket No.: 26-001648 Township Of Cascade, Respondent. NOTICE OF DOCKET NUMBER TAKE NOTICE that an Entire Tribunal petition has been filed and the above-noted docket number has been assigned to that petition. This docket number shall be noted on the petition and the petition shall be served within 45 days of the issuance of this notice, as required by TTR 227 and MCL 205.735a, even if the petition was served when filed. A proof of service shall also be filed with the Tribunal within 45 days of the issuance of this notice evidencing the service of the petition. If you submitted a proof of service with the petition, you must still serve the petition and file a second proof of service including the docket number, pursuant to this notice. Failure to serve the petition and file a proof of service within 45 days of the issuance of the notice may result in the dismissal of this case. Under TTR 235(1), “[t]he respondent shall file an answer or responsive motion within 28 days after the date of service of the petition with noted docket number.” Failure to do so will result in Respondent being placed in default. The docket number also needs to be noted on all other documents submitted in this case. Further, the assignment of the docket number does not mean that the Tribunal has authority over the petition or that the petition complies with statutory requirements or the Tribunal’s rules. By: Tribunal Clerk Entered: August 20, 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
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.
MTT_ET_Petition_Casade PATTERSON GRAND RAPIDS HO_TY2026.pdfRead complete document text →
Read document text excerpt
Page 1
STATE OF MICHIGAN GRETCHEN WHITMER GOVERNOR DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS LANSING MARLON I. BROWN, DPA DIRECTOR PATTERSON GRAND RAPIDS HOLDINGS LLC, Petitioner(s) v Cascade Township, Respondent(s) MICHIGAN TAX TRIBUNAL MTT Docket No. ENTIRE TRIBUNAL PROPERTY TAX PETITION 1. Property Parcel No: 41-19-31-100-045 2. The property identified above is ☑ real ☐ personal. 3. If more than one parcel of real property is under appeal, are the properties contiguous? ☐ Yes ☐ No. (If no, separate Petitions are required for each noncontiguous parcel.) N/A 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.) N/A 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 7. If the assessment or assessments at issue were protested, the protest was made to Respondent’s ☐ March ☐ July ☐ December Board of Review. No protest to the Board of Review was required. 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
MTT Docket No. ____________________ Page 2 of 4 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 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): N/A 10. The property or properties at issue are located in Kent County. The property’s address is: 5300 Patterson Ave, Grand Rapids, MI 49512 11. The assessment or assessments at issue were established by the (applicable local governmental unit): Cascade Township 12. Petitioner’s legal residence or principal office address is: 3333 DEPOSIT DRIVE NE STE 100, GRAND RAPIDS, MI 49546 13. This appeal involves issues relating to the (check all that are applicable): ☑ the property or properties’ true cash and taxable values ☐ 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 ☑ No ☐ uniformity of the property or properties’ assessment ☐ the property or the properties’ exemption from ad valorem taxation under MCL ______ 14. The tax year(s) at issue are: 2026
Page 3
MTT Docket No. ____________________ Page 3 of 4 15. If more than the current tax year is being appealed, list the separate and specific facts upon which Petitioner relies to invoke the Tribunal’s authority over the prior tax year or years (attach additional page if necessary): N/A 16. The values for the property identified above as established by Respondent’s Board of Review are: Tax Year True Cash Value State Equalized Value Taxable Value 2026 $19,790,400 $9,895,200 $9,108,463 17. Petitioner contends that the values for the property identified above are: Tax Year True Cash Value State Equalized Value Taxable Value 2026 $10,500,000 $5,250,000 $5,250,000 18. The values in dispute for the property identified above are: Tax Year True Cash Value State Equalized Value Taxable Value 2026 $9,290,400 $4,645,200 $3,858,463 19. Petitioner requests the following relief (attach additional page if necessary): Petitioner respectfully requests that the Michigan Tax Tribunal enter an order: (a) reducing the 2026 True Cash Value, State Equalized Value, and Taxable Value of the subject property to the values set forth in paragraph 17 above; (b) directing Respondent to refund to Petitioner all taxes paid in excess of those properly owed, plus statutory interest; and (c) granting such other and further relief as is just and equitable. 20. List the separate and specific facts upon which Petitioner relies to support the relief requested (attach additional page if necessary): A. The equalized assessment thus imposed on the subject property is more than 50% of its true cash value in violation of the applicable statutory and constitutional limitations. B. The assessment is based on improper or inaccurate valuation methodology, including but not limited to the use of non-representative data, failure to account for relevant property characteristics, and/or application of incorrect assumptions. As a result, the assessment is not uniform with comparable properties and results in an excessive and unlawful tax burden.
Page 4
MTT Docket No. ____________________ Page 4 of 4 Signature of Petitioner’s Authorized Representative or, if none, Petitioner: /s/ Sarah R. Belloli Printed Name of Petitioner’s Authorized Representative or, if none, Petitioner: Sarah R. Belloli Email Address: Sarah.Belloli@Ryan.com Matthew.Dingman@Ryan.com Joan.Kleiner@Ryan.com Mailing Address: 101 West Big Beaver, Suite 945 Troy, Michigan 48084 Telephone Number: (313) 230-0104 Date: 2026-05-28
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.
EntireTribunalCaseISPetition.pdfRead complete document text →
Read document text excerpt
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 - Petitioner MTT DOCKET NO. Section 1: Petitioner’s Contact Information Filer type: Organization Local Unit of Government First Name M.I. Last Name/Company Name PATTERSON GRAND RAPIDS HOLDINGS LLC Home Address (No., Street, P.O. Box or Rural Route) 101 W. Big Beaver Suite 945 City or Town Troy State Michigan ZIP Code 48048 Telephone Number 3132300104 E-mail Address (do not enter unless you want MTT to send all correspondence via e-mail) sarah.belloli@ryan.com Section 2: Attorney/Authorized Representative’s Contact Information First Name Sarah M.I. Last Name Belloli Firm Name (if any) Ryan LLC Address (No., Street, P.O. Box or Rural Route) 101 W. Big Beaver Suite 945 City or Town Troy State Michigan ZIP Code 48048 Telephone Number 3132300104 E-mail Address (do not enter unless you want MTT to send all correspondence via e-mail) sarah.belloli@ryan.com Section 3: Issue Please designate one: Valuation Section 4: Subject Property Information How many parcels are you appealing? 1 Property Address (No., Street, City, ST, ZIP) [If multiple, list first property’s address] 5300 Patterson Ave SE Grand Rapids
Page 2
STATE OF MICHIGAN GRETCHEN WHITMER GOVERNOR DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS LANSING MARLON I. BROWN, DPA DIRECTOR Michigan 49512 Taxing Authority (City or Township) Township Of Cascade (KENT) County Kent If you are appealing more than one parcel, are they contiguous or adjoining? (*If no, you must file separate appeals for each non-contiguous or non-adjoining parcel.) N/A Section 5: Check which of the following you are appealing (check all that apply) True Cash and Taxable Values If “Other”, please explain: Section 6: Valuation Information for Each Parcel under Appeal Parcel Number: 41-19-31-100-045 Classification of Property: Real (check one) Commercial (check one) Current Assessed Value (also known as State Equalized Value) as established by the Board of Review: 9895200 Current Taxable Value as established by the Board of Review: 9108463 What do you believe is the fair market value (also known as True Cash Value)? 10500000 Multiply the True Cash Value by 50% and enter here. This is your contention of Assessed Value (also known as State Equalized Value). 5250000 If you belive the Taxable Value differs from your contention of Assessed Value, enter your contention of Taxable Value. Fee Information The filing fee is based on the greater of State Equalized Value or Taxable Value in contention. If you are appealing more than one parcel, the parcel with the highest State Equalized Value or Taxable Value in contention will be used to determine your filing fee, plus $25.00 will be added for each additional parcel being appealed. If the State Equalized Value or Taxable Value in contention is: Your filing fee is: $100,000.00 and under $250.00 $100,000.01 to $500,000.00 $400.00 $Over $500,000.00 $600.00 * Plus $25.00 for each additional parcel, not to exceed a total filing fee of $2,000.00.
Page 3
STATE OF MICHIGAN GRETCHEN WHITMER GOVERNOR DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS LANSING MARLON I. BROWN, DPA DIRECTOR A fee of $250.00 is required for the filing of a Special Assessment Appeal. A fee of $250.00 is required for the filing of an Equalization Tax Appeal. A fee of $250.00 is required for the filing of a Non-Property Tax Appeal. A fee of $150.00 is required for the filing of a Classification Tax Appeal Electronic Signature *Typing your name below will serve as your signature Petitioner or Attorney/Authorized Representative’s Signature: /s/ Sarah R. Belloli Payment Information Amount: 600 Success: True Message: "" Waiver Code: Transaction Number: 26052887153885 Supporting Waiver Documents:
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.