Record Finder / 26-001350-TT
Michigan
Peng Chang 2 LLC Petitioner Vs. City Of Walker Respondent
- Petitioner
- Peng Chang 2 LLC
- Respondent
- City Of Walker
Case overview
- Docket number
- 26-001350-TT
- Status
- Answer Due
- 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 |
|---|---|---|---|---|---|---|
| 5 | Answer was received | RESP | Not recorded | 10/22/2026 | Not recorded | Download |
| Not recorded | Not recorded | Not recorded | Not recorded | Not recorded | Not recorded | Download |
| 4 | Proof of service of petition was received. | Not recorded | Not recorded | 09/25/2026 | Not recorded | Download |
| Not recorded | Not recorded | Not recorded | Not recorded | Not recorded | Not recorded | Download |
| 3 | Petition has been verified | PET | 1 | 08/10/2026 | 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 | 08/10/2026 | Not recorded | Download |
| 1 | A petition was received. | PET | Not recorded | 05/24/2026 | $600.00 | Download |
| Not recorded | Not recorded | Not recorded | Not recorded | Not recorded | Not recorded | Download |
Documents
Walker - Peng Chang 2 LLC 26-001350 Respondent's App and Answer w Affirm Defs and POS 10-22-26.pdfRead complete document text →
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STATE OF MICHIGAN DEPARTMENT OF LICENSING & REGULATORY AFFAIRS MICHIGAN TAX TRIBUNAL PENG CHANG 2, LLC, Petitioner, v CITY OF WALKER, Respondent. MTT Docket No. 26-001350 Parcel No. 41-13-17-451-050 / Steve Johnson MICHIGAN TAX APPEAL SERVICES Representative for Petitioner 436 N Center Street Northville, MI 48167 (248) 392-4342 info@mitaxappeal.com Toby Koenig (P72367) BLOOM SLUGGETT, PC Attorney for Respondent 161 Ottawa Ave NW, Suite 400 Grand Rapids, MI 49503 (616) 965-9340 toby@bloomsluggett.com / RESPONDENT’S APPEARANCE NOW COMES attorney Toby Koenig, of the law firm of Bloom Sluggett, PC, and hereby enters his appearance on behalf of Respondent City of Walker in this matter. Dated: October 22, 2026 Respectfully submitted by, BLOOM SLUGGETT, PC /s/ Toby Koenig Toby Koenig (P72367) Attorneys for Respondents City of Walker
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2 4908-3158-7801, v. 1 STATE OF MICHIGAN DEPARTMENT OF LICENSING & REGULATORY AFFAIRS MICHIGAN TAX TRIBUNAL PENG CHANG 2, LLC, Petitioner, v CITY OF WALKER, Respondent. MTT Docket No. 26-001350 Parcel No. 41-13-17-451-050 / Steve Johnson MICHIGAN TAX APPEAL SERVICES Representative for Petitioner 436 N Center Street Northville, MI 48167 (248) 392-4342 info@mitaxappeal.com Toby Koenig (P72367) BLOOM SLUGGETT, PC Attorney for Respondent 161 Ottawa Ave NW, Suite 400 Grand Rapids, MI 49503 (616) 965-9340 toby@bloomsluggett.com / RESPONDENT’S ANSWER TO PETITION AND AFFIRMATIVE DEFENSES Respondent, City of Walker, through its attorneys, hereby submits this Answer to Petitioner’s Petition filed in this matter. (1) Admitted. (2) Admitted. (3) There are no allegations in paragraph 3 of the petition and therefore no response is required. (4) Respondent neither admits nor denies the allegations made in paragraph 4 of the petition as Respondent is without sufficient information and/or knowledge to form a belief as to the truthfulness and therefore leaves Petitioner to its proofs. (5) There are no allegations in paragraph 5 of the petition and therefore no response is required. (6) Admitted.
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3 4908-3158-7801, v. 1 (7) There are no allegations in paragraph 7 of the petition and therefore no response is required. (8) There are no allegations in paragraph 8 of the petition and therefore no response is required. (9) There are no allegations in paragraph 9 of the petition and therefore no response is required. (10) Admitted. (11) Admitted. (12) Respondent lacks sufficient information and/or knowledge as to Petitioner’s legal residence and/or principal office address and therefore leaves Petitioner to its proofs. (13) Paragraph 13 merely restates Petitioner’s claim and therefore no response is required; Respondent denies that the property is improperly assessed and further denies that Petitioner is entitled to any relief. (14) Admitted. (15) There are no allegations in paragraph 15 of the petition and therefore no response is required. (16) Admitted. (17) Denied as untrue. (18) Respondent admits that Petitioner asserts the values in dispute based on the allegations in paragraph 17; however, Respondent denies that the subject property is improperly assessed and further denies that Petitioner is entitled to any relief. (19) Paragraph 19 contains a request for relief to which no response is required; Respondent denies that Petitioner is entitled to any relief, requested or otherwise. (20) Denied as untrue. AFFIRMATIVE DEFENSES 1. Petitioner has failed to state a claim upon which relief can be granted. 2. Petitioner’s claims against Respondent are barred because the valuation methods used by Respondent comply with the Constitution, state law, and prevailing Michigan State Tax Commission procedures. 3. Respondent’s assessment reflects 50% of the subject property’s true cash value and the values on the roll, including the taxable value, comply with MCL 211.27a.
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4 4908-3158-7801, v. 1 4. Petitioner may not be a party in interest capable of bringing this appeal as to the parcel at issue in this matter. 5. Petitioner’s claims may be barred in whole or in part for failing to allege sufficient facts to invoke the Tax Tribunal’s jurisdiction. 6. Respondent reserves the right to identify further affirmative defenses as may become known through discovery. WHEREFORE, Respondent requests that the Tribunal dismiss Petitioner’s appeal with prejudice and award Respondent its costs, attorney fees, and all such further and additional relief as this Tribunal may deem appropriate. Dated: October 22, 2026 Respectfully submitted by, BLOOM SLUGGETT, PC /s/ Toby Koenig Toby Koenig (P72367) Attorneys for Respondent City of Walker PROOF OF SERVICE Tonya Voakes, being duly sworn, deposes and says that she is employed by Bloom Sluggett, PC, and that on October 22, 2026, she served a copy of Respondent’s Appearance and Answer to Petition with Affirmative Defenses and Proof of Service by first class mail and e-mail upon Steve Johnson at: Steve Johnson Michigan Tax Appeal Services 436 N Center Street Northville, MI 48167 info@mitaxappeal.com /s/ Tonya Voakes Tonya Voakes
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EntireTribunalCaseISAnswer.pdfRead complete document text →
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STATE OF MICHIGAN GRETCHEN WHITMER GOVERNOR DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS LANSING MARLON I. BROWN, DPA DIRECTOR Entire Tribunal Case Information Sheet - Respondent MTT DOCKET NO. 26-001350 Section 1: Respondent’s Contact Information Filer Type: Local Unit of Government Local Unit of Government City Of Walker (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 Toby M.I. Last Name Koenig Firm Name (if any) Bloom Sluggett PC Address (No., Street, P.O. Box or Rural Route) 161 Ottawa Ave NW Suite 400 City or Town Grand Rapids State Michigan ZIP Code 49503 Telephone Number (616) 965-9343 E-mail Address (do not enter unless you want MTT to send all correspondence via e-mail) toby@bloomsluggett.com Electronic Signature *Typing your name below will serve as your signature Respondent or Authorized Attorney/Representative’s Signature: Toby Koenig /s/
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Proof of Service_Peng Chang 2 LLC_26-001350.pdfRead complete document text →
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STATE OF MICHIGAN GRETCHEN WHITMER DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS MARLON I. BROWN, DPA GOVERNOR LANSING DIRECTOR Peng Chang 2 LLC , MICHIGAN TAX TRIBUNAL Petitioner(s) \ MTT Docket No. 26-001350 City of Walker i Respondent(s) PROOF OF SERVICE FOR PROPERTY TAX PETITION *To be filed after the Tribunal issues the Notice of Docket Number* Rebecca Adler states that on 9/24/26 he/she [Name of person serving/mailing petition] [date of service] served a copy of the Petition relative to the above-captioned matter upon: [Provide name and address of the following entities] 1. Assessor (via certified mail): Kelly A. Smith, Assessor, City of Walker Assessing Office, 4243 Remembrance Road NW, Walker, MI 49544 2. City Clerk or Township Supervisor/Clerk (via certified mail): Deborah Goudy, City Clerk, City of Walker Clerk's Office, 4243 Remembrance Rd NW, Walker, MI49534 3. County Equalization Director (via first class mail or personal service): Megan VanHoose, Equalization Director, Kent County Equalization, 300 Monroe Avenue NW, Grand Rapids, MI'49503 4. County Clerk (via first class mail or personal service): Lisa Posthumus Lyons, County Clerk, Kent County Clerk's Office, 300 Monroe Avenue NW, Grand Rapids, MI 49503 5. Secretary of the local school board (via first class mail or personal service): School Board Secretary, Kenowa Hills Public Schools, 2325 4 Mile Rd NW, Grand Rapids, MI 49544 6. State Treasurer (via first class mail): Michigan Department of Treasury, State Treasurer 430 W. Allegan Lansing, MI 48922 Is! Rebecca Adler Rebecca Adler [Signature of person who is serving/mailing copy] [Print/type name of person serving/mailing copy] 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
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SubsequentFiling.pdfRead complete document text →
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STATE OF MICHIGAN GRETCHEN WHITMER GOVERNOR DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS LANSING MARLON I. BROWN, DPA DIRECTOR MICHIGAN TAX TRIBUNAL · 611 W. OTTAWA ST., LANSING, MI 48933 · 517-335-9760 PO BOX 30232, LANSING, MI 48909 · Other Carriers: 2407 N. GRAND RIVER AVE., LANSING, MI 48906 MICHIGAN TAX TRIBUNAL Docket Number: 26-001350 Is this case currently pending in the Small Claims Division? No Party Filing Document Petitioner Files Document Type: Proof of Service: Petition Attachment File Name: Proof of Service_Peng Chang 2 LLC_26-001350 Fee Information Filing Fee: $ 0.00 Payment Information Payment: $ 0.00
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Peng Chang 2 LLC 2026 ET-Petition-Prop-fillable.pdfRead complete document text →
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v STATE OF MICHIGAN GRETCHEN WHITMER DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS MARLON I. BROWN, DPA GOVERNOR DIRECTOR LANSING _____________________________, MICHIGAN TAX TRIBUNAL Petitioner(s) MTT Docket No. _____________________________, Respondent(s) ENTIRE TRIBUNAL PROPERTY TAX PETITION 1. Property Parcel No: _____________________________________________ (If more than one parcel is at issue, attach a completed Multiple Parcel Petition Form addressing all other parcels at issue.) 2. The property identified above is ___real ___personal. 3. If more than one parcel of real property is under appeal, are the properties contiguous? ___Yes ___No. (If no, separate Petitions are required for each non contiguous parcel.) 4. Are all of the parcels of personal property located on a parcel of real property under appeal? ___Yes ___No. (If no, separate Petitions are required for each parcel of personal property not located on a parcel of real property under appeal.) 5. If parcels of personal property are under appeal, when were the personal property statements filed by parcel number (attach additional page if necessary): 6. The property identified above is classified as _________________________ 7. If the assessment or assessments at issue were protested, the protest was made to Respondent’s ___ March ___ July ___December Board of Review. 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 Peng Chang 2 LLC City of Walker 41-13-17-451-050 X X N/A Commercial
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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): 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): 10. The property or properties at issue are located in _______________County. The property or properties’ address is: 11. The assessment or assessments at issue were established by the (applicable local governmental unit): ________________________________________ 12. Petitioner’s legal residence or principal office address is: 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: _______________________________________ N/A N/A Kent 3500 Remembrance Rd NW, Grand Rapids, MI 49534 City of Walker 100 Cesar E Chavez Ave SW, Suite 100, Grand Rapids, MI 49503 X 2026
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MTT Docket No. _________________ Page 3 of 4 15. If more than the current tax year is being appealed, list the separate and specific facts upon which Petitioner relies to invoke the Tribunal’s authority over the prior tax year or years (attach additional page if necessary): 16. The values for the property identified above as established by Respondent’s Board of Review are: Tax Year True Cash Value Assessed Value Taxable Value 17. Petitioner contends that the values for the property identified above are: Tax Year True Cash Value State Equalized Value Taxable Value 18. The values in dispute for the property identified above are: Tax Year True Cash Value State Equalized Value Taxable Value 19. Petitioner requests the following relief (attach additional page if necessary): 20. List the separate and specific facts upon which Petitioner relies to support the relief requested (attach additional page if necessary): N/A 2026 1,938,400 969,200 896,834 2026 900,000 450,000 450,000 2026 1,038,400 519,200 446,834 Petitioner requests the Tribunal reduce the assessed and state equalized values from 969,200 to 450,000 and taxable value from 896,834 to 450,000 and order a refund with interest as provided in the Tax Tribunal Act. Our initial review of the subject property indicates the assessment exceeds 50% of the true cash value.
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______________________________________________________________________ ______________________________________________________________________ ______________________________________________________________________ ______________________________________________________________________ ______________________________________________________________________ ______________________________________________________________________ MTT Docket No. _________________ Page 4 of 4 Signature of Petitioner’s Authorized Representative or, if none, Petitioner: Printed Name of Petitioner’s Authorized Representative or, if none, Petitioner: Email Address: _________________________________________________________ Mailing Address: Telephone Number: _____________________________________________________ Date: _________________________________________________________________ /s/ Steve Johnson Steve Johnson info@mitaxappeal.com 436 N Center St, Northville, MI 48167 248-392-4342 May 24, 2026
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EntireTribunalCaseISPetition.pdfRead complete document text →
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STATE OF MICHIGAN GRETCHEN WHITMER GOVERNOR DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS LANSING MARLON I. BROWN, DPA DIRECTOR 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 Peng Chang 2 LLC Home Address (No., Street, P.O. Box or Rural Route) 100 Cesar E Chavez Ave SW, Suite 100 City or Town Grand Rapids State Michigan ZIP Code 49503 Telephone Number 248-392-4342 E-mail Address (do not enter unless you want MTT to send all correspondence via e-mail) info@mitaxappeal.com Section 2: Attorney/Authorized Representative’s Contact Information First Name Steve M.I. Last Name Johnson Firm Name (if any) Michigan Tax Appeal Services Address (No., Street, P.O. Box or Rural Route) 436 N. Center Street City or Town Northville State Michigan ZIP Code 48167 Telephone Number 248-392-4342 E-mail Address (do not enter unless you want MTT to send all correspondence via e-mail) info@mitaxappeal.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] 3500 Remembrance Rd NW Grand Rapids
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STATE OF MICHIGAN GRETCHEN WHITMER GOVERNOR DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS LANSING MARLON I. BROWN, DPA DIRECTOR Michigan 49534 Taxing Authority (City or Township) City Of Walker (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: 41-13-17-451-050 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: 969200 Current Taxable Value as established by the Board of Review: 896834 What do you believe is the fair market value (also known as True Cash Value)? 900000 Multiply the True Cash Value by 50% and enter here. This is your contention of Assessed Value (also known as State Equalized Value). 450000 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.
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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/ Steve Johnson Payment Information Amount: 600 Success: True Message: "" Waiver Code: Transaction Number: 26052486760384 Supporting Waiver Documents:
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ET_Notice_of_Docket_Number.2026-08-10_06-33-21.pdfRead complete document text →
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STATE OF MICHIGAN GRETCHEN WHITMER GOVERNOR DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS LANSING MARLON I. BROWN, DPA DIRECTOR MICHIGAN TAX TRIBUNAL · 611 W. OTTAWA ST., LANSING, MI 48933 · 517-335-9760 PO BOX 30232, LANSING, MI 48909 · Other Carriers: 2407 N. GRAND RIVER AVE., LANSING, MI 48906 Peng Chang 2 LLC, Petitioner, MICHIGAN TAX TRIBUNAL v MTT Docket No.: 26-001350 City Of Walker, 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 10, 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
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Peng Chang 2 LLC 2026 ET-Petition-Prop-fillable.pdfRead complete document text →
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v STATE OF MICHIGAN GRETCHEN WHITMER DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS MARLON I. BROWN, DPA GOVERNOR DIRECTOR LANSING _____________________________, MICHIGAN TAX TRIBUNAL Petitioner(s) MTT Docket No. _____________________________, Respondent(s) ENTIRE TRIBUNAL PROPERTY TAX PETITION 1. Property Parcel No: _____________________________________________ (If more than one parcel is at issue, attach a completed Multiple Parcel Petition Form addressing all other parcels at issue.) 2. The property identified above is ___real ___personal. 3. If more than one parcel of real property is under appeal, are the properties contiguous? ___Yes ___No. (If no, separate Petitions are required for each non contiguous parcel.) 4. Are all of the parcels of personal property located on a parcel of real property under appeal? ___Yes ___No. (If no, separate Petitions are required for each parcel of personal property not located on a parcel of real property under appeal.) 5. If parcels of personal property are under appeal, when were the personal property statements filed by parcel number (attach additional page if necessary): 6. The property identified above is classified as _________________________ 7. If the assessment or assessments at issue were protested, the protest was made to Respondent’s ___ March ___ July ___December Board of Review. 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 Peng Chang 2 LLC City of Walker 41-13-17-451-050 X X N/A Commercial
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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): 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): 10. The property or properties at issue are located in _______________County. The property or properties’ address is: 11. The assessment or assessments at issue were established by the (applicable local governmental unit): ________________________________________ 12. Petitioner’s legal residence or principal office address is: 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: _______________________________________ N/A N/A Kent 3500 Remembrance Rd NW, Grand Rapids, MI 49534 City of Walker 100 Cesar E Chavez Ave SW, Suite 100, Grand Rapids, MI 49503 X 2026
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MTT Docket No. _________________ Page 3 of 4 15. If more than the current tax year is being appealed, list the separate and specific facts upon which Petitioner relies to invoke the Tribunal’s authority over the prior tax year or years (attach additional page if necessary): 16. The values for the property identified above as established by Respondent’s Board of Review are: Tax Year True Cash Value Assessed Value Taxable Value 17. Petitioner contends that the values for the property identified above are: Tax Year True Cash Value State Equalized Value Taxable Value 18. The values in dispute for the property identified above are: Tax Year True Cash Value State Equalized Value Taxable Value 19. Petitioner requests the following relief (attach additional page if necessary): 20. List the separate and specific facts upon which Petitioner relies to support the relief requested (attach additional page if necessary): N/A 2026 1,938,400 969,200 896,834 2026 900,000 450,000 450,000 2026 1,038,400 519,200 446,834 Petitioner requests the Tribunal reduce the assessed and state equalized values from 969,200 to 450,000 and taxable value from 896,834 to 450,000 and order a refund with interest as provided in the Tax Tribunal Act. Our initial review of the subject property indicates the assessment exceeds 50% of the true cash value.
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______________________________________________________________________ ______________________________________________________________________ ______________________________________________________________________ ______________________________________________________________________ ______________________________________________________________________ ______________________________________________________________________ MTT Docket No. _________________ Page 4 of 4 Signature of Petitioner’s Authorized Representative or, if none, Petitioner: Printed Name of Petitioner’s Authorized Representative or, if none, Petitioner: Email Address: _________________________________________________________ Mailing Address: Telephone Number: _____________________________________________________ Date: _________________________________________________________________ /s/ Steve Johnson Steve Johnson info@mitaxappeal.com 436 N Center St, Northville, MI 48167 248-392-4342 May 24, 2026
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EntireTribunalCaseISPetition.pdfRead complete document text →
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STATE OF MICHIGAN GRETCHEN WHITMER GOVERNOR DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS LANSING MARLON I. BROWN, DPA DIRECTOR 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 Peng Chang 2 LLC Home Address (No., Street, P.O. Box or Rural Route) 100 Cesar E Chavez Ave SW, Suite 100 City or Town Grand Rapids State Michigan ZIP Code 49503 Telephone Number 248-392-4342 E-mail Address (do not enter unless you want MTT to send all correspondence via e-mail) info@mitaxappeal.com Section 2: Attorney/Authorized Representative’s Contact Information First Name Steve M.I. Last Name Johnson Firm Name (if any) Michigan Tax Appeal Services Address (No., Street, P.O. Box or Rural Route) 436 N. Center Street City or Town Northville State Michigan ZIP Code 48167 Telephone Number 248-392-4342 E-mail Address (do not enter unless you want MTT to send all correspondence via e-mail) info@mitaxappeal.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] 3500 Remembrance Rd NW Grand Rapids
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STATE OF MICHIGAN GRETCHEN WHITMER GOVERNOR DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS LANSING MARLON I. BROWN, DPA DIRECTOR Michigan 49534 Taxing Authority (City or Township) City Of Walker (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: 41-13-17-451-050 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: 969200 Current Taxable Value as established by the Board of Review: 896834 What do you believe is the fair market value (also known as True Cash Value)? 900000 Multiply the True Cash Value by 50% and enter here. This is your contention of Assessed Value (also known as State Equalized Value). 450000 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/ Steve Johnson Payment Information Amount: 600 Success: True Message: "" Waiver Code: Transaction Number: 26052486760384 Supporting Waiver Documents:
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