Prep LLC, Petitioner Vs. City Of Grand Haven, Respondent

Page 1

STATE OF MICHIGAN

 

GRETCHEN WHITMER 

GOVERNOR 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

LANSING

MARLON I. BROWN, DPA 

DIRECTOR 

 

 

MICHIGAN TAX TRIBUNAL · 611 W. OTTAWA ST., LANSING, MI 48933 · 517-335-9760 

PO BOX 30232, LANSING, MI 48909 · Other Carriers: 2407 N. GRAND RIVER AVE., LANSING, MI 48906 

Prep LLC, 

MICHIGAN TAX TRIBUNAL 

 

Petitioner, 

 

 

v 

 

MTT Docket No. 25-002453 

 

City of Grand Haven, 

 

Presiding Judge 

Respondent. 

 

Patricia L. Halm 

 

 

ORDER GRANTING JOINT STIPULATION FOR ENTRY OF CONSENT JUDGMENT 

 

CONSENT JUDGMENT 

 

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

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

 

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

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

indicated. 

 

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

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

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

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

 

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

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

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

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

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

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

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

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

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

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

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

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

shall accrue (i) after December 31, 2020, through June 30, 2022, at the rate of 4.25%, 

(ii) after June 30, 2022, through December 31, 2022, at the rate of 4.27%, (iii) after 

December 31, 2022, through June 30, 2023, at the rate of 5.65%, (iv) after June 30, 

2023, through December 31, 2023, at the rate of 8.25%, (v) after December 31, 2023, 

 

1 See MCL 211.27a. 

2 See MCL 205.755.

Page 2

MTT Docket No. 25-002453 

Page 2 of 2 

 

through June 30, 2024, at the rate of 9.30%, (vi) after June 30, 2024, through December 

31, 2024, at the rate of 9.50%, (vii) after December 31, 2024, through June 30, 2025, at 

the rate of 9.47%, (viii) after June 30, 2025, through December 31, 2025, at the rate of 

8.66%, and (ix) after December 31, 2025, through June 30, 2026, at a rate of 8.48%. 

 

This Consent Judgment resolves all pending claims in this matter and closes this case. 

 

See docket look up for a copy of stipulation and for any possible refund paragraph. 

 

 

 

 

 

 

 

 

 

 

By _____________________________ 

Entered: December 29, 2025 

am 

 

PROOF OF SERVICE 

 

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

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

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

representatives. 

 

By: Tribunal Clerk

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

Page 1

Traninfo:af0h 

 260B1997-1 

12/23/25 

Chk 

1899 

Amt: $50.00 

1D: 

FOLTER LAW GROUP 

RECEIVED 

GER 

\ 

DEC 2 6 2025 

STATE OF MICHIGAN 

MICHIGAN TAX TRIBUNAL 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

ORLENE HAWKS 

GOVERNOR 

LANSING 

DIRECTOR 

Prep LLC 

i 

MICHIGAN TAX TRIBUNAL 

Petitioner, 

v 

MOAHR Docket No. 25002453 

City of Grand Haven 

, 

Respondent. 

STIPULATION FOR ENTRY OF CONSENT JUDGMENT 

(VALUATION) 

1. The subject property is in Ottawa 

County. 

2. 

Parcel Number: 70-03-21-326-043 

(If more than one parcel is at issue, attach 

a completed Multiple Parcel Stipulation 

Form addressing all other parcels at issue.) 

3. The values for the property identified above as established by Respondent's Board 

of Review are: 

Tax year 

Assessed Value (AV) 

| Taxable Value (TV) 

2025 

2,466,200 

2,466,200 

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

settlement purposes are: 

Tax year 

True Cash Value 

AV 

Tv 

2025 

4,400,000 

2,200,000 

2,200,000 

5. 

If the stipulated TV does not equal the prior year TV multiplied by the applicable 

inflation rate multiplier, explain why (e.g., transfer of ownership, additions, losses,

Page 2

MOAHR Docket No. 256-002453 

Page 2 of 2 

af the A Ihe waiver of Interest, etc. id spr page If mil; 

ile to "Polter Law" 2600 m Big Eiaver Ste L160. Troy, MI 48084, 

NOTE: The Stipulation MUST include ALL parcels and ALL tax years included in the 

appeal (including subsequent tax years on or after April 1 of each year for appeals 

pending in the Small Claims Division). The parties may agree, however, to withdraw the 

appeal of specific parcels and/or tax year(s). 

IF APPLICABLE, complete the following section(s). Otherwise, LEAVE BLANK. 

7. The parties agree to the withdrawal of parcel number: 

(If more than one parcel is being withdrawn, attach a ‘separate page addressing 

all other parcels being withdrawn.) 

8. The parties agree to the withdrawal of tax year(s) 

¢ 

1 

Date: Dec 15, 2025 

Signature of Respondent's pulhortzad Ispre 

I 

paar 

Ee 

z~ 

Printed Name: Sean P Fitzgerald and or a McDonnell, Counsel 

PLOG S 4) 

Date: 

Dz, 

27, 2o2— 

Printed Name:_Stephen Polter (P72591)

Page 3

sabidealll. 

EPTA 

EXPRESS PROPERTY TAX APPEALS LLC 

A division of Polter Law Group 

2600 W Big Beaver 

| Ste L100 

Troy, M1 48084 

METROPLEX MI 480 

18 DEC 2025AM 10 L 

5 

i 

ET

Tor’ 22372 

ns ov MT L409 

EEE 

T TP HEEE 

SIs 

yess a 1p dy Lady Dayenn

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

Page 1

Traninfo:af0h 

 260B1997-1 

12/23/25 

Chk 

1899 

Amt: $50.00 

1D: 

FOLTER LAW GROUP 

RECEIVED 

GER 

\ 

DEC 2 6 2025 

STATE OF MICHIGAN 

MICHIGAN TAX TRIBUNAL 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

ORLENE HAWKS 

GOVERNOR 

LANSING 

DIRECTOR 

Prep LLC 

i 

MICHIGAN TAX TRIBUNAL 

Petitioner, 

v 

MOAHR Docket No. 25002453 

City of Grand Haven 

, 

Respondent. 

STIPULATION FOR ENTRY OF CONSENT JUDGMENT 

(VALUATION) 

1. The subject property is in Ottawa 

County. 

2. 

Parcel Number: 70-03-21-326-043 

(If more than one parcel is at issue, attach 

a completed Multiple Parcel Stipulation 

Form addressing all other parcels at issue.) 

3. The values for the property identified above as established by Respondent's Board 

of Review are: 

Tax year 

Assessed Value (AV) 

| Taxable Value (TV) 

2025 

2,466,200 

2,466,200 

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

settlement purposes are: 

Tax year 

True Cash Value 

AV 

Tv 

2025 

4,400,000 

2,200,000 

2,200,000 

5. 

If the stipulated TV does not equal the prior year TV multiplied by the applicable 

inflation rate multiplier, explain why (e.g., transfer of ownership, additions, losses,

Page 2

MOAHR Docket No. 256-002453 

Page 2 of 2 

af the A Ihe waiver of Interest, etc. id spr page If mil; 

ile to "Polter Law" 2600 m Big Eiaver Ste L160. Troy, MI 48084, 

NOTE: The Stipulation MUST include ALL parcels and ALL tax years included in the 

appeal (including subsequent tax years on or after April 1 of each year for appeals 

pending in the Small Claims Division). The parties may agree, however, to withdraw the 

appeal of specific parcels and/or tax year(s). 

IF APPLICABLE, complete the following section(s). Otherwise, LEAVE BLANK. 

7. The parties agree to the withdrawal of parcel number: 

(If more than one parcel is being withdrawn, attach a ‘separate page addressing 

all other parcels being withdrawn.) 

8. The parties agree to the withdrawal of tax year(s) 

¢ 

1 

Date: Dec 15, 2025 

Signature of Respondent's pulhortzad Ispre 

I 

paar 

Ee 

z~ 

Printed Name: Sean P Fitzgerald and or a McDonnell, Counsel 

PLOG S 4) 

Date: 

Dz, 

27, 2o2— 

Printed Name:_Stephen Polter (P72591)

Page 3

sabidealll. 

EPTA 

EXPRESS PROPERTY TAX APPEALS LLC 

A division of Polter Law Group 

2600 W Big Beaver 

| Ste L100 

Troy, M1 48084 

METROPLEX MI 480 

18 DEC 2025AM 10 L 

5 

i 

ET

Tor’ 22372 

ns ov MT L409 

EEE 

T TP HEEE 

SIs 

yess a 1p dy Lady Dayenn

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

Page 1

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA

DIRECTOR

MICHIGAN TAX TRIBUNAL · 611 W. OTTAWA ST., LANSING, MI 48933 · 517-335-9760

PO BOX 30232, LANSING, MI 48909 · Other Carriers: 2407 N GRAND RIVER AVE, LANSING, MI 48906

NOTICE OF OCTOBER 16 - 30, 2026 PREHEARING GENERAL CALL AND ORDER 

OF PROCEDURE

Prep LLC,

Petitioner,

v

 

 

City Of Grand Haven,

Respondent.

 MTT Docket No. 25-002453

Please be advised that 25-002453 has been placed on a two-week Prehearing General 

Call commencing October 16, 2026. Unless ordered otherwise, parties will be notified 

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

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

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

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

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

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

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

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

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

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

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

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

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

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

Protective Order will be published.

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

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

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

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

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

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

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

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

of the Tribunal’s website. 

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

website for more information.

Page 2

MTT Docket No. 25-002453

Page 2 of 3

IT IS ORDERED that the parties shall:

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

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

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

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

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

by June 22, 2026. Valuation disclosures will not be admitted into evidence 

unless disclosed and furnished in accordance with this order (even though 

admissible) except upon a finding of good cause by the Tribunal.

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

Statements by June 22, 2026. Witnesses, with the exception of rebuttal witnesses, will 

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

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

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

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

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

June 22, 2026, which means all discovery has been requested, all Motions to Compel 

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

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

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

during “Pre-Valuation Disclosure” discovery.

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

October 16, 2026, which means all discovery has been requested, all Motions to 

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

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

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

on the opposing party’s Prehearing Statement.

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

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

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

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

week before they are scheduled to appear. 

By:_____________________________________

Patricia L. Halm, Tribunal Chair

Entered: November 17, 2025

Page 3

MTT Docket No. 25-002453

Page 3 of 3

PROOF OF SERVICE

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

parties or their attorneys or authorized

Page 4

STATE OF

Page 5

M

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Page 1

STATE OF MICHIGAN 

DEPARTMENT OF LICENSING & REGULATORY AFFAIRS 

MICHIGAN TAX TRIBUNAL 

________________________________________________ 

 

 

 

Docket No. 25-002453 

 

Parcel No. 70-03-21-326-043 

 

 

 

PREP LLC, 

 

Petitioner, 

v 

 

CITY OF GRAND HAVEN, 

 

Respondent.

 

 

 

 

 

 

 

 

/

 

Stephen Polter (P72591) 

POLTER LAW GROUP PC 

Attorney for Petitioner 

2600 W Big Beaver, Suite L100 

Troy, MI 48084 

(248) 213-6800 

spolter@polterlaw.com 

 

Elizabeth White McDonnell (P62561) 

Sean P. Fitzgerald (P60654) 

CLARK HILL PLC 

Attorneys for Respondent 

200 Ottawa NW, Suite 500 

Grand Rapids, MI 49503 

(616) 608-1131 

ewhitemcdonnell@clarkhill.com 

sfitzgerald@clarkhill.com

 

/

 

APPEARANCE 

Clark Hill PLC hereby enters its Appearance on behalf of Respondent, City of Grand 

Haven. 

 

 

 

 

 

 

Dated: September 8, 2025 

Respectfully submitted, 

 

CLARK HILL PLC 

 

 

By: 

 

 

 

 

 

 

 

Elizabeth White McDonnell (P62561) 

 

Sean P. Fitzgerald (P60654) 

Attorneys for Respondent

Page 2

STATE OF MICHIGAN 

DEPARTMENT OF LICENSING & REGULATORY AFFAIRS 

MICHIGAN TAX TRIBUNAL 

________________________________________________ 

 

 

 

Docket No. 25-002453 

 

Parcel No. 70-03-21-326-043 

 

 

 

PREP LLC, 

 

Petitioner, 

v 

 

CITY OF GRAND HAVEN, 

 

Respondent.

 

 

 

 

 

 

 

 

/

 

Stephen Polter (P72591) 

POLTER LAW GROUP PC 

Attorney for Petitioner 

2600 W Big Beaver, Suite L100 

Troy, MI 48084 

(248) 213-6800 

spolter@polterlaw.com 

 

Elizabeth White McDonnell (P62561) 

Sean P. Fitzgerald (P60654) 

CLARK HILL PLC 

Attorneys for Respondent 

200 Ottawa NW, Suite 500 

Grand Rapids, MI 49503 

(616) 608-1131 

ewhitemcdonnell@clarkhill.com 

sfitzgerald@clarkhill.com

 

/

 

PROOF OF SERVICE 

The undersigned certifies that on the date below, a copy of an Appearance was served via 

electronic mail, upon: 

Stephen Polter 

spolter@polterlaw.com 

 

 

 

Date: September 8, 2025 

 

 

/s/ Bailey Dettloff 

 

 

 

 

 

 

 

 

 

Bailey Dettloff

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Page 1

CLARKHILL\09999\09998-5325\283563131.v1-9/8/25 

STATE OF MICHIGAN 

DEPARTMENT OF LICENSING & REGULATORY AFFAIRS 

MICHIGAN TAX TRIBUNAL 

________________________________________________ 

 

 

 

Docket No. 25-002453 

 

Parcel No. 70-03-21-326-043 

 

 

PREP LLC, 

 

Petitioner, 

v 

 

CITY OF GRAND HAVEN, 

 

Respondent.

 

 

 

 

 

 

 

 

/

 

Stephen Polter (P72591) 

POLTER LAW GROUP PC 

Attorney for Petitioner 

2600 W Big Beaver, Suite L100 

Troy, MI 48084 

(248) 213-6800 

spolter@polterlaw.com 

 

Elizabeth White McDonnell (P62561) 

Sean P. Fitzgerald (P60654) 

CLARK HILL PLC 

Attorneys for Respondent 

200 Ottawa NW, Suite 500 

Grand Rapids, MI 49503 

(616) 608-1131 

ewhitemcdonnell@clarkhill.com 

sfitzgerald@clarkhill.com

 

/

 

ANSWER TO PETITION 

Respondent, City of Grand Haven, by and through its attorneys, Clark Hill PLC, answers 

the Petition filed by Prep LLC, Petitioner, and states as follows: 

1. 

Respondent admits the allegations in paragraph 1 of the Petition. 

2. 

Respondent admits the allegations in paragraph 2 of the Petition. 

3. 

Respondent lacks the knowledge or information to form a belief as to the truth of 

the allegations contained in paragraph 3 of the Petition. 

4. 

Respondent lacks the knowledge or information to form a belief as to the truth of 

the allegations contained in paragraph 4 of the Petition. 

5. 

Respondent lacks the knowledge or information to form a belief as to the truth of 

the allegations contained in paragraph 5 of the Petition.

Page 2

2 

CLARKHILL\09999\09998-5325\283563131.v1-9/8/25 

6. 

Respondent admits the allegations in paragraph 6 of the Petition. 

7. 

Respondent lacks the knowledge or information to form a belief as to the truth of 

the allegations contained in paragraph 7 of the Petition. 

8. 

Respondent lacks the knowledge or information to form a belief as to the truth of 

the allegations contained in paragraph 8 of the Petition. 

9. 

Respondent lacks the knowledge or information to form a belief as to the truth of 

the allegations contained in paragraph 9 of the Petition. 

10. 

Respondent admits the allegations in paragraph 10 of the Petition. 

11. 

Respondent admits the allegations in paragraph 11 of the Petition. 

12. 

Respondent lacks the knowledge or information to form a belief as to the truth of 

the allegations contained in paragraph 12 of the Petition. 

13. 

Respondent lacks the knowledge or information to form a belief as to the truth of 

the allegations contained in paragraph 13 of the Petition. 

14. 

Respondent lacks the knowledge or information to form a belief as to the truth of 

the allegations contained in paragraph 14 of the Petition. 

15. 

Respondent lacks the knowledge or information to form a belief as to the truth of 

the allegations contained in paragraph 15 of the Petition. 

16. 

Respondent admits the allegations in paragraph 16 of the Petition. 

17. 

Respondent lacks the knowledge or information to form a belief as to the truth of 

the allegations contained in paragraph 17 of the Petition. 

18. 

Respondent denies the allegations in paragraph 18 of the Petition as untrue. 

19. 

Respondent denies the allegations in paragraph 19 of the Petition as untrue 

20. 

Respondent denies the allegations in paragraph 20 of the Petition as untrue

Page 3

3 

CLARKHILL\09999\09998-5325\283563131.v1-9/8/25 

WHEREFORE, Respondent respectfully requests that the Tax Tribunal dismiss the 

Petition, sustain the assessed, taxable and true cash values with respect to the property as 

established by Respondent, award the costs and fees, including attorneys’ fees, incurred by 

Respondent in the defense of this matter, and grant such other and further relief as the Tribunal 

deems just and proper. 

 

 

 

 

 

 

Dated: September 8, 2025 

Respectfully submitted, 

 

CLARK HILL PLC 

 

 

By: 

 

 

 

 

 

 

 

Elizabeth White McDonnell (P62561) 

 

Sean P. Fitzgerald (P60654) 

 

Attorneys for Respondent

Page 4

4 

CLARKHILL\09999\09998-5325\283563131.v1-9/8/25 

AFFIRMATIVE DEFENSES TO PETITIONER’S PETITION 

NOW COMES Respondent, City of Grand Haven, by and through its attorneys, Clark Hill 

PLC, and hereby offers the following Affirmative Defenses to Petitioner’s Petition as follows: 

1. 

Petitioner fails to allege specific and sufficient facts to set forth a cause of action 

against Respondent and to support its claim of relief. 

2. 

Respondent has properly and lawfully classified Petitioner’s property and 

established its taxable and assessed value in accordance with local ordinances, state regulations, 

statutory and constitutional requirements. 

3. 

Respondent reserves the right to add other affirmative defenses as they become 

known. 

 

 

 

 

 

 

 

 

Dated: September 8, 2025 

Respectfully submitted, 

 

CLARK HILL PLC 

 

 

By: 

 

 

 

 

 

 

 

Elizabeth White McDonnell (P62561) 

 

Sean P. Fitzgerald (P60654) 

Attorneys for Respondent

Page 5

STATE OF MICHIGAN 

DEPARTMENT OF LICENSING & REGULATORY AFFAIRS 

MICHIGAN TAX TRIBUNAL 

________________________________________________ 

 

 

 

Docket No. 25-002453 

 

Parcel No. 70-03-21-326-043 

 

 

 

PREP LLC, 

 

Petitioner, 

v 

 

CITY OF GRAND HAVEN, 

 

Respondent.

 

 

 

 

 

 

 

 

/

 

Stephen Polter (P72591) 

POLTER LAW GROUP PC 

Attorney for Petitioner 

2600 W Big Beaver, Suite L100 

Troy, MI 48084 

(248) 213-6800 

spolter@polterlaw.com 

 

Elizabeth White McDonnell (P62561) 

Sean P. Fitzgerald (P60654) 

CLARK HILL PLC 

Attorneys for Respondent 

200 Ottawa NW, Suite 500 

Grand Rapids, MI 49503 

(616) 608-1131

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

Page 1

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

ORLENE HAWKS

DIRECTOR

Entire Tribunal Case Information Sheet - Respondent

MOAHR DOCKET NO. 25-002453

Section 1: Respondent’s Contact Information

Filer Type: Local Unit of Government

City Of Grand Haven (OTTAWA)

Local Unit of Government/First Name

M.I.

Last Name

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

City or Town

State

Michigan

ZIP Code

Telephone Number

Fax 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

Elizabeth White

M.I.

Last Name

McDonnell

Firm Name (if any)

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

200 Ottawa Ave. NW

Suite 500

City or Town

Grand Rapids

State

Michigan

ZIP Code

49503

Telephone Number

616-608-1131

Fax Number

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

ewhitemcdonnell@clarkhill.com

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

Respondent or Authorized Attorney/Representative’s Signature: 

Elizabeth White McDonnell

/s/

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Page 1

RECEIVED 

JUL 29 2025 

MICHIGAN TAX TRIBUNAL 

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

Prep LLC 

, 

MICHIGAN TAX TRIBUNAL 

Petitioner(s) 

v 

MTT Docket No.25-002453 

City of Grand Haven 

Respondent(s) 

PROOF OF SERVICE FOR PROPERTY TAX PETITION 

*To be filed after the Tribunal issues the Notice of Docket Number* 

Stephen Polter 

states that on July 72 2025 

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): 

13300 168th Ave 

Grand Haven, MI 49417 

2. 

City Clerk or Township Supervisor/Clerk (via certified mail): 

519 Washington Avenue 

Grand Haven, MI 49417 

3. 

County Equalization Director (via first class mail or personal service): 

12220 Fillmore St #130, West Olive, MI 49460 

4. 

County Clerk (via first class mail or personal service): 

12220 Fillmore St 

Roo 136 

West Olive, MI 49460 

5. 

Secretary of the local school board (via first class mail or personal service): 

1415 Beechtree Street 

Grand Haven, MI 49417 

6. 

State Treasurer (via first class mail): 

Michigan Department of Treasury, State Treasurer

Page 2

Polter Lad Cre -EFTR 

sessed 

IRC 

: 

a 

a ASAE 

—- 

A 

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Page 1

RECEIVED 

ee 

UN02205 

ENT 

MS 

— 

MICHIGAN TAX TRIBUNAL 

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

Prep LLC 

, 

MICHIGAN TAX TRIBUNAL 

Petitioner(s) 

MTT Docket No. 

City of Grand Haven 

Respondent(s) 

ENTIRE TRIBUNAL PROPERTY TAX PETITION 

1 

Property Parcel No: 70-03-21-326-043 

(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? 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):

Page 2

‘MTT Docket No. 

~~ Page2of4 

ee 

ee 

8. 

10. 

11. 

12. 

13. 

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): 

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): 

The property or properties at issue are located in Ottawa 

County. The 

property or properties’ address is: 

462 N Beacon Bl 

GH, MI 

The assessment or assessments at issue were established by the (applicable 

local governmental unit): GH 

Petitioner's legal residence or principal office address is: 

292 S La Cienega BI, Ste 201 

BH, CA 90211 

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

Page 3

MTT Docket No. 

Page 30f4 

— 

— 

S— 

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 

2025 

4,932,400 

2,466,200 

2,466,200 

17. 

Petitioner contends that the values for the property identified above are: 

Tax Year 

True Cash Value 

State Equalized Value 

Taxable Value 

2025 

4,200,000 

2,100,000 

2,100,000 

18. 

The values in dispute for the property identified above are: 

Tax Year 

True Cash Value 

State Equalized Value 

Taxable Value 

2025 

732,400 

366,200 

366,200 

19. 

Petitioner requests the following relief (attach additional page if necessary): 

Reduction of TCV and accordingly AV/TV to more reflect these accurate figures 

based on comps, condition, income, vacancy, etc. 

(Property purchased under duress of 1031 Exchange deadline!)

Page 4

MTT Docket No. 

~~ Pagedofd 

i 

Stephen Polter 

Mailing Address: 

2600 W Big Beaver, Ste L100, Troy, MI 48084 

Email Address: spolter@polterlaw.com 

| 

Telephone Number: 248-213-6800 

Date: May 25, 2025

Page 5

SPARTAN REAL ESTAT 

Commercial Real Estate Evaluation 

Property: 462 N Beacon Blvd Grand Haven, MI 49417 

Please Note: This report was completed with the following assumptions. 

Market Approach: Market Value 

Exposure Time: Typical 

Important additional information relating to this report, including use and comparative properties 

are attached to this report. 

Address: 462 N Beacon Blvd Grand Haven, MI 49417 

Order ID: 4625182025 

Property ID: 70-03-21-326-043 

Date of Report: 05/18/2025 

APN: 70-03-21-326-043 

Property Overview: 

Property Type 

Retail 

Gross Building Area (GBA) 

15,587 SF 

Current Use 

Retail 

General Property Condition 

Good 

Projected Use 

Retail 

Estimated Exterior Repair Cost 

$0 

Occupancy 

Retail 

Estimated Interior Repair Cost 

$0 

# of Buildings / Units 1/6 

Total Estimated Repair 

$0 

Average Unit Size 

15,587 SF 

Extent of Inspection 

Desktop Only

Page 6

Neighborhood & Market Data: 

Location Type 

Suburban 

Predominant Property Type in Area 

Commercial 

Typical Property Condition in Area 

Average 

Predominant Occupancy Owner Occupancy Rate 

Stable 

Current Market Vacancy Rate 

0-5% 

Overall Real Estate Values 

Stable 

Market for this property type 

Stable 

Neighborhood Comments 

The subject's neighborhood is the retail area on a main road of a suburban lake community. The 

area is a mix of commercial and multi-family properties. 

Site Description: 

Zoning 

Comm 

Accessibility/Visibility Good 

Data Source 

Public Records 

Parking 

Sufficient 

Zoning Description 

Commercial 

Subject Use 

Legal 

Conclusion of Highest and Best Use: Retail 

Site Comments: 

The subject is an outlot of a larger retail development along a high traffic 

road.

Page 7

Comps Comments: The

Page 8

Broker

Page 9

$

Page 10

N

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

Page 1

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA

DIRECTOR

MICHIGAN TAX TRIBUNAL · 611 W. OTTAWA ST., LANSING, MI 48933 · 517-335-9760

PO BOX 30232, LANSING, MI 48909 · Other Carriers: 2407 N. GRAND RIVER AVE., LANSING, MI 48906

Prep LLC, 

Petitioner,

 MICHIGAN TAX TRIBUNAL

v

MTT Docket No.: 25-002453

City Of Grand Haven, 

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: June 17, 2025

PROOF OF SERVICE

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

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

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

representatives.

By: Tribunal Clerk

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

Page 1

RECEIVED 

ee 

UN02205 

ENT 

MS 

— 

MICHIGAN TAX TRIBUNAL 

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

Prep LLC 

, 

MICHIGAN TAX TRIBUNAL 

Petitioner(s) 

MTT Docket No. 

City of Grand Haven 

Respondent(s) 

ENTIRE TRIBUNAL PROPERTY TAX PETITION 

1 

Property Parcel No: 70-03-21-326-043 

(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? 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):

Page 2

‘MTT Docket No. 

~~ Page2of4 

ee 

ee 

8. 

10. 

11. 

12. 

13. 

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): 

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): 

The property or properties at issue are located in Ottawa 

County. The 

property or properties’ address is: 

462 N Beacon Bl 

GH, MI 

The assessment or assessments at issue were established by the (applicable 

local governmental unit): GH 

Petitioner's legal residence or principal office address is: 

292 S La Cienega BI, Ste 201 

BH, CA 90211 

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

Page 3

MTT Docket No. 

Page 30f4 

— 

— 

S— 

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 

2025 

4,932,400 

2,466,200 

2,466,200 

17. 

Petitioner contends that the values for the property identified above are: 

Tax Year 

True Cash Value 

State Equalized Value 

Taxable Value 

2025 

4,200,000 

2,100,000 

2,100,000 

18. 

The values in dispute for the property identified above are: 

Tax Year 

True Cash Value 

State Equalized Value 

Taxable Value 

2025 

732,400 

366,200 

366,200 

19. 

Petitioner requests the following relief (attach additional page if necessary): 

Reduction of TCV and accordingly AV/TV to more reflect these accurate figures 

based on comps, condition, income, vacancy, etc. 

(Property purchased under duress of 1031 Exchange deadline!)

Page 4

MTT Docket No. 

~~ Pagedofd 

i 

Stephen Polter 

Mailing Address: 

2600 W Big Beaver, Ste L100, Troy, MI 48084 

Email Address: spolter@polterlaw.com 

| 

Telephone Number: 248-213-6800 

Date: May 25, 2025

Page 5

SPARTAN REAL ESTAT 

Commercial Real Estate Evaluation 

Property: 462 N Beacon Blvd Grand Haven, MI 49417 

Please Note: This report was completed with the following assumptions. 

Market Approach: Market Value 

Exposure Time: Typical 

Important additional information relating to this report, including use and comparative properties 

are attached to this report. 

Address: 462 N Beacon Blvd Grand Haven, MI 49417 

Order ID: 4625182025 

Property ID: 70-03-21-326-043 

Date of Report: 05/18/2025 

APN: 70-03-21-326-043 

Property Overview: 

Property Type 

Retail 

Gross Building Area (GBA) 

15,587 SF 

Current Use 

Retail 

General Property Condition 

Good 

Projected Use 

Retail 

Estimated Exterior Repair Cost 

$0 

Occupancy 

Retail 

Estimated Interior Repair Cost 

$0 

# of Buildings / Units 1/6 

Total Estimated Repair 

$0 

Average Unit Size 

15,587 SF 

Extent of Inspection 

Desktop Only

Page 6

Neighborhood & Market Data: 

Location Type 

Suburban 

Predominant Property Type in Area 

Commercial 

Typical Property Condition in Area 

Average 

Predominant Occupancy Owner Occupancy Rate 

Stable 

Current Market Vacancy Rate 

0-5% 

Overall Real Estate Values 

Stable 

Market for this property type 

Stable 

Neighborhood Comments 

The subject's neighborhood is the retail area on a main road of a suburban lake community. The 

area is a mix of commercial and multi-family properties. 

Site Description: 

Zoning 

Comm 

Accessibility/Visibility Good 

Data Source 

Public Records 

Parking 

Sufficient 

Zoning Description 

Commercial 

Subject Use 

Legal 

Conclusion of Highest and Best Use: Retail 

Site Comments: 

The subject is an outlot of a larger retail development along a high traffic 

road.

Page 7

Comps Comments: The

Page 8

Broker

Page 9

$

Page 10

N

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.