Record Finder / 26-001257-TT
Michigan
Pinery Park Apts Ldha LLC Petitioner Vs. City Of Wyoming Respondent
- Petitioner
- Pinery Park Apts Ldha LLC
- Respondent
- City Of Wyoming
Case overview
- Docket number
- 26-001257-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 |
|---|---|---|---|---|---|---|
| 6 | Answer was received | RESP | Not recorded | 10/01/2026 | Not recorded | Download |
| Not recorded | Not recorded | Not recorded | Not recorded | Not recorded | Not recorded | Download |
| 5 | Proof of service of petition was received. | PET | Not recorded | 09/03/2026 | Not recorded | Download |
| 4 | Appearance | Not recorded | Not recorded | 09/03/2026 | Not recorded | Download |
| Not recorded | Not recorded | Not recorded | Not recorded | Not recorded | Not recorded | Download |
| 3 | Petition has been verified | PET | 1 | 07/30/2026 | 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 | 07/30/2026 | Not recorded | Download |
| 1 | A petition was received. | PET | Not recorded | 05/22/2026 | $600.00 | Download |
| Not recorded | Not recorded | Not recorded | Not recorded | Not recorded | Not recorded | Download |
Documents
Wyoming - Pinery Park Apts LDHA LLC 26-001257 Respondent's Appearance and Answer with Aff Defs and POS (10.1.26) FINAL.pdfRead complete document text →
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STATE OF MICHIGAN DEPARTMENT OF LICENSING & REGULATORY AFFAIRS MICHIGAN TAX TRIBUNAL PINERY PARK APTS LDHA LLC, Petitioner, v CITY OF WYOMING, Respondent. MTT Docket No. 26-001257 Parcel No. 41-17-11-252-051 / John B. Maurice RYAN, LLC Representative for Petitioner 101 West Big Beaver, Suite 945 Troy, Michigan, 48084 (248) 809-5527 john.maurice@ryan.com Mark T. McMerrell Derek Girton RYAN, LLC Co-Representatives for Petitioner 600 Superior Avenue E., Suite 1810 Cleveland, OH 44114 (216) 465-6816 mark.mcmerrell@ryan.com Toby Koenig (P72367) BLOOM SLUGGETT, PC Attorneys 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 Wyoming in this matter. Dated: October 1, 2026 Respectfully submitted by, BLOOM SLUGGETT, PC /s/ Toby Koenig Toby Koenig (P72367) Attorneys for Respondents City of Wyoming
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2 4934-1181-4613, v. 2 STATE OF MICHIGAN DEPARTMENT OF LICENSING & REGULATORY AFFAIRS MICHIGAN TAX TRIBUNAL PINERY PARK APTS LDHA LLC, Petitioner, v CITY OF WYOMING, Respondent. MTT Docket No. 26-001257 Parcel No. 41-17-11-252-051 / John B. Maurice RYAN, LLC Representative for Petitioner 101 West Big Beaver, Suite 945 Troy, Michigan, 48084 (248) 809-5527 john.maurice@ryan.com Mark T. McMerrell Derek Girton RYAN, LLC Co-Representatives for Petitioner 600 Superior Avenue E., Suite 1810 Cleveland, OH 44114 (216) 465-6816 mark.mcmerrell@ryan.com Toby Koenig (P72367) BLOOM SLUGGETT, PC Attorneys 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 Wyoming, through its attorneys, hereby submits its Answer and Affirmative Defenses to Petitioner’s Petition filed in this matter. (1) Admitted. (2) Admitted. (3) Denied as untrue in that only one parcel of real property is under appeal. (4) There are no allegations in paragraph 4 of the petition and therefore no response is required.
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3 4934-1181-4613, v. 2 (5) There are no allegations in paragraph 5 of the petition and therefore no response is required. (6) Admitted. (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 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. To the extent a response is required, Respondent admits that Petitioner’s claim concerns the true cash value and taxable value of the property. Respondent denies, however, that the property was 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) Respondent admits that the values in paragraph 16 of the petition accurately reflect the values on the ad valorem tax roll. (17) Denied as untrue. (18) Respondent admits that Petitioner, based on the allegations in paragraph 17, contends that the values are in dispute. Respondent denies, however, that the subject property was 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) Paragraph 20 contains legal conclusions to which no response is required. To the extent paragraph 20 contains factual allegations, Respondent denies them as untrue. Respondent further denies that the subject property’s assessment violated the law and denies that Petitioner is entitled to any relief.
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4 4934-1181-4613, v. 2 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. 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 1, 2026 Respectfully submitted by, BLOOM SLUGGETT, PC /s/ Toby Koenig Toby Koenig (P72367) Attorneys for Respondent City of Wyoming PROOF OF SERVICE Tonya Voakes, being duly sworn, deposes and says that she is employed by Bloom Sluggett, PC, and that on October 1, 2026, she served a copy of Respondent’s Appearance of Toby Koenig and Answer to the Petition by e-mail and by First Class Mail to:
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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. 26-001257 Section 1: Respondent’s Contact Information Filer Type: Local Unit of Government Local Unit of Government City of Wyoming (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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Pinery Park Apts LDHA LLC v Wyoming - 2026 Proof of Service.pdfRead complete document text →
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September 3, 2026 Chief Clerk Michigan Tax Tribunal P.O. Box 30232 Lansing, MI 48909 MTT Docket No. 26-001257-TT Pinery Park Apts LDHA LLC, Petitioner, v City of Wyoming, Respondent. Dear Honorable Tribunal Enclosed for filing, with regards to the above referenced docket number, please find: 1. A Proof of Service indicating that a copy of the Petition was served on the appropriate parties. If you should have any questions or concerns, please contact me at 313.230.0104. Respectfully Submitted Ryan, LLC ___________________________ Mark T. McMerrell Petitioner’s Representative 600 Superior Avenue E, Suite 1810 Cleveland, OH 44114 313.230.0104 /s/ Mark T. McMerrell
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STATE OF MICHIGAN DEPARTMENT OF LICENSING & REGULATOR AFFAIRS MICHIGAN OFFICE OF ADMINISTRATIVE HEARINGS AND RULES MICHIGAN TAX TRIBUNAL Pinery Park Apts LDHA LLC, Petitioner, MTT Docket No. 26-001257-TT v City of Wyoming, Respondent. PROOF OF SERVICE I, Janet Muchewicz, being duly sworn, deposes and says that on September 3, 2026, a copy of the Petition relative to the above-captioned matter, was served by U.S Postal Service upon: Certified Mail 1. City of Wyoming Assessor, 1155 28th St SW, Wyoming, Michigan 49509 2. City of Wyoming Clerk, 1155 28th St SW, Wyoming, Michigan 49509 First Class Mail 3. Kent County Clerk, 300 Monroe Ave NW #1, Grand Rapids, Michigan 49503 4. Wyoming Public Schools, 3575 Gladiola SW, Wyoming, Michigan 49519 5. Kent County Equalization, 300 Monroe Avenue NW, Grand Rapids, Michigan 49503 6. State Treasurer, Michigan Department of Treasury, 430 W. Allegan Lansing, Michigan 48922 ________________________ Janet Muchewicz Petitioner’s Representative 600 Superior Avenue E, Suite 1810 Cleveland, OH 44114 313.230.0104 /s/ Janet Muchewicz
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GRETCHEN WHITMER GOVERNOR STATE OF MICHIGAN DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS Lansing MARLON I. BROWN, DPA DIRECTOR Pinery Park Apts LDHA LLC, MICHIGAN TAX TRIBUNAL Petitioner, v MTT Docket No. City of Wyoming , Respondent. ENTIRE TRIBUNAL PROPERTY TAX PETITION 1. Property Parcel No: 41-17-11-252-051 (If more than one parcel is at issue, attach a completed Multiple Parcel Petition Form addressing all other parcels at issue.) 2. The property identified above is X real personal. 3. If more than one parcel of real property is under appeal, are the properties contiguous? X 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 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. X NA 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 26-001257
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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 Kent County. The property or properties’ address is: 2300 NEWSTEAD AVE SW 2250 11. The assessment or assessments at issue were established by the (applicable local governmental unit): City of Wyoming 12. Petitioner’s legal residence or principal office address is: 4530 E THOUSAND OAKS BLVD, STE 100 WESTLAKE VILLAGE, CA 91362 13. This appeal involves issues relating to the (check all that are applicable): X 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 26-001257
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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):NA 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 2026 $7,386,600 $3,693,300 $3,144,962 17. Petitioner contends that the values for the property identified above are: Tax Year True Cash Value State Equalized Value Taxable Value 2026 $5,000,000 $2,500,000 $2,500,000 18. The values in dispute for the property identified above are: Tax Year True Cash Value State Equalized Value Taxable Value 2026 $2,386,000 $1,193,300 $644,962 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 Petitioner relies on the following facts to support the relief requested: The subject assessments imposed on the subject property and the taxes to be levied and collected are invalid for the reason that:
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MTT
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Pinery Parks - Appearance 2026-09-03.pdfRead complete document text →
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v Gs am STATE OF MICHIGAN GRETCHEN WHITMER DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS GOVERNOR LANSING Pinery Parks Apts LDHA LLC Petitioner(s) City of Wyoming , Respondent(s) MICHIGAN TAX TRIBUNAL MTT Docket No. 26-001257 APPEARANCE Please type or neatly print the name and contact information for the attorney or authorized representative: MARLON |. BROWN, DPA DIRECTOR 1. Full name (first, middle initial, last) Mark T. McMerrell and Derek Girton 2. Bar License # (if applicable) P 3. Firm Name (if applicable) Ryan, LLC 3. Address 600 Superior Avenue E., Suite 1810, Cleveland, OH 44114 4. Telephone No. 216.465.6816 5. E-mail Address mark.mcmerrell@ryan.com 1. | appear on behalf of Pinery Park Apts LDHA LLC [] attorney or [(/] authorized representative. /s/ Mark T. McMerrell Attorney/Representative signature Mark T. McMerrell [Print/type name of person signing] as | certify that on this date | served a copy of this appearance on the opposing party or their representative. 9/3/2026 Date Is! Janet Muchewicz Signature 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: 26-001257 Is this case currently pending in the Small Claims Division? No Party Filing Document Petitioner Files Document Type: Appearance Attachment File Name: Pinery Parks - Appearance 2026-09-03 Document Type: Proof of Service: Petition Attachment File Name: Pinery Park Apts LDHA LLC v Wyoming - 2026 Proof of Service Fee Information Filing Fee: $ 0.00 Payment Information Payment: $ 0.00
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2026 Pinery Park Apts LDHA LLC v wyoming.pdfRead complete document text →
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GRETCHEN WHITMER GOVERNOR STATE OF MICHIGAN DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS Lansing MARLON I. BROWN, DPA DIRECTOR Pinery Park Apts LDHA LLC, MICHIGAN TAX TRIBUNAL Petitioner, v MTT Docket No. City of Wyoming , Respondent. ENTIRE TRIBUNAL PROPERTY TAX PETITION 1. Property Parcel No: 41-17-11-252-051 (If more than one parcel is at issue, attach a completed Multiple Parcel Petition Form addressing all other parcels at issue.) 2. The property identified above is X real personal. 3. If more than one parcel of real property is under appeal, are the properties contiguous? X 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 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. X NA 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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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 Kent County. The property or properties’ address is: 2300 NEWSTEAD AVE SW 2250 11. The assessment or assessments at issue were established by the (applicable local governmental unit): City of Wyoming 12. Petitioner’s legal residence or principal office address is: 4530 E THOUSAND OAKS BLVD, STE 100 WESTLAKE VILLAGE, CA 91362 13. This appeal involves issues relating to the (check all that are applicable): X 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
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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):NA 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 2026 $7,386,600 $3,693,300 $3,144,962 17. Petitioner contends that the values for the property identified above are: Tax Year True Cash Value State Equalized Value Taxable Value 2026 $5,000,000 $2,500,000 $2,500,000 18. The values in dispute for the property identified above are: Tax Year True Cash Value State Equalized Value Taxable Value 2026 $2,386,000 $1,193,300 $644,962 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 Petitioner relies on the following facts to support the relief requested: The subject assessments imposed on the subject property and the taxes to be levied and collected are invalid for the reason that: 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 unlawful and is based upon the application of wrong principles and thereby operates as a fraud upon the taxpayer. Petitioner respectfully requests the Tax Tribunal hear this case and enter an order reducing the 2026 True Cash, State Equalized and Taxable Values and direct Respondent to refund to Petitioner any excess taxes, fees and penalties paid, plus interest and costs.
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MTT Docket No. Page 4 of 4 Signature of Petitioner’s Authorized Representative or, if none, Petitioner: Email Address: john.maurice@ryan.com Mailing Address: John B. Maurice 101 West Big Beaver, Suite 945 Troy, Michigan, 48084 Telephone Number: (248) 809-5527 Date: 5/22/2026
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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 Pinery Park Apts LDHA LLC Home Address (No., Street, P.O. Box or Rural Route) 4530 E Thousand Oaks Blvd. Suite 100 City or Town Westlake Village State California ZIP Code 91362 Telephone Number (805) 413-0632 E-mail Address (do not enter unless you want MTT to send all correspondence via e-mail) john.maurice@ryan.com Section 2: Attorney/Authorized Representative’s Contact Information First Name John M.I. B Last Name Maurice Firm Name (if any) Ryan, LLC Address (No., Street, P.O. Box or Rural Route) 101 West Big Beaver Road, Suite 945 Suite 945 City or Town TROY State Michigan ZIP Code 48084 Telephone Number 2488095527 E-mail Address (do not enter unless you want MTT to send all correspondence via e-mail) john.maurice@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] 2300 Newstead Ave SW Wyoming
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STATE OF MICHIGAN GRETCHEN WHITMER GOVERNOR DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS LANSING MARLON I. BROWN, DPA DIRECTOR Michigan 49509 Taxing Authority (City or Township) City of Wyoming (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: 41-17-11-252-051 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: 3693300 Current Taxable Value as established by the Board of Review: 3144962 What do you believe is the fair market value (also known as True Cash Value)? 5000000 Multiply the True Cash Value by 50% and enter here. This is your contention of Assessed Value (also known as State Equalized Value). 2500000 If you belive the Taxable Value differs from your contention of Assessed Value, enter your contention of Taxable Value. 2500000 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/ John B. Maurice Payment Information Amount: 600 Success: True Message: "" Waiver Code: Transaction Number: 26052286546018 Supporting Waiver Documents:
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ET_Notice_of_Docket_Number.2026-07-30_11-39-06.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 Pinery Park Apts LDHA LLC, Petitioner, MICHIGAN TAX TRIBUNAL v MTT Docket No.: 26-001257 City of Wyoming, 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 30, 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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2026 Pinery Park Apts LDHA LLC v wyoming.pdfRead complete document text →
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GRETCHEN WHITMER GOVERNOR STATE OF MICHIGAN DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS Lansing MARLON I. BROWN, DPA DIRECTOR Pinery Park Apts LDHA LLC, MICHIGAN TAX TRIBUNAL Petitioner, v MTT Docket No. City of Wyoming , Respondent. ENTIRE TRIBUNAL PROPERTY TAX PETITION 1. Property Parcel No: 41-17-11-252-051 (If more than one parcel is at issue, attach a completed Multiple Parcel Petition Form addressing all other parcels at issue.) 2. The property identified above is X real personal. 3. If more than one parcel of real property is under appeal, are the properties contiguous? X 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 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. X NA 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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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 Kent County. The property or properties’ address is: 2300 NEWSTEAD AVE SW 2250 11. The assessment or assessments at issue were established by the (applicable local governmental unit): City of Wyoming 12. Petitioner’s legal residence or principal office address is: 4530 E THOUSAND OAKS BLVD, STE 100 WESTLAKE VILLAGE, CA 91362 13. This appeal involves issues relating to the (check all that are applicable): X 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
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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):NA 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 2026 $7,386,600 $3,693,300 $3,144,962 17. Petitioner contends that the values for the property identified above are: Tax Year True Cash Value State Equalized Value Taxable Value 2026 $5,000,000 $2,500,000 $2,500,000 18. The values in dispute for the property identified above are: Tax Year True Cash Value State Equalized Value Taxable Value 2026 $2,386,000 $1,193,300 $644,962 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 Petitioner relies on the following facts to support the relief requested: The subject assessments imposed on the subject property and the taxes to be levied and collected are invalid for the reason that: 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 unlawful and is based upon the application of wrong principles and thereby operates as a fraud upon the taxpayer. Petitioner respectfully requests the Tax Tribunal hear this case and enter an order reducing the 2026 True Cash, State Equalized and Taxable Values and direct Respondent to refund to Petitioner any excess taxes, fees and penalties paid, plus interest and costs.
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MTT Docket No. Page 4 of 4 Signature of Petitioner’s Authorized Representative or, if none, Petitioner: Email Address: john.maurice@ryan.com Mailing Address: John B. Maurice 101 West Big Beaver, Suite 945 Troy, Michigan, 48084 Telephone Number: (248) 809-5527 Date: 5/22/2026
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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 Pinery Park Apts LDHA LLC Home Address (No., Street, P.O. Box or Rural Route) 4530 E Thousand Oaks Blvd. Suite 100 City or Town Westlake Village State California ZIP Code 91362 Telephone Number (805) 413-0632 E-mail Address (do not enter unless you want MTT to send all correspondence via e-mail) john.maurice@ryan.com Section 2: Attorney/Authorized Representative’s Contact Information First Name John M.I. B Last Name Maurice Firm Name (if any) Ryan, LLC Address (No., Street, P.O. Box or Rural Route) 101 West Big Beaver Road, Suite 945 Suite 945 City or Town TROY State Michigan ZIP Code 48084 Telephone Number 2488095527 E-mail Address (do not enter unless you want MTT to send all correspondence via e-mail) john.maurice@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] 2300 Newstead Ave SW Wyoming
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STATE OF MICHIGAN GRETCHEN WHITMER GOVERNOR DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS LANSING MARLON I. BROWN, DPA DIRECTOR Michigan 49509 Taxing Authority (City or Township) City of Wyoming (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: 41-17-11-252-051 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: 3693300 Current Taxable Value as established by the Board of Review: 3144962 What do you believe is the fair market value (also known as True Cash Value)? 5000000 Multiply the True Cash Value by 50% and enter here. This is your contention of Assessed Value (also known as State Equalized Value). 2500000 If you belive the Taxable Value differs from your contention of Assessed Value, enter your contention of Taxable Value. 2500000 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/ John B. Maurice Payment Information Amount: 600 Success: True Message: "" Waiver Code: Transaction Number: 26052286546018 Supporting Waiver Documents:
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