Record Finder / 26-000480-TT
Michigan
Reign Co2 Propco LLC Petitioner Vs. City Of Grand Rapids Respondent
- Petitioner
- Reign Co2 Propco LLC
- Respondent
- City Of Grand Rapids
Case overview
- Docket number
- 26-000480-TT
- Status
- Default Petitioner
- 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 |
|---|---|---|---|---|---|---|
| 8 | Amended Petition | Not recorded | Not recorded | 09/03/2026 | Not recorded | Download |
| Not recorded | Not recorded | Not recorded | Not recorded | Not recorded | Not recorded | Download |
| 7 | Order Holding Party in Default | Not recorded | Not recorded | 08/24/2026 | Not recorded | Download |
| 6 | Answer was received | RESP | Not recorded | 08/06/2026 | 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 | 07/10/2026 | Not recorded | Download |
| 4 | Petition has been verified | Not recorded | 2 | 05/27/2026 | Not recorded | Download |
| 3 | Notice of Docket Number ET | Not recorded | Not recorded | 05/27/2026 | Not recorded | Download |
| 2 | A petition was received. | Not recorded | Not recorded | 04/03/2026 | Not recorded | Download |
| 1 | ET Case Info Sheet | Not recorded | Not recorded | 04/03/2026 | $600.00 | Download |
Documents
Grand Rapids Notice of Docket Petition and multi-parcel form Amended.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 Reign CO2 Propco, LLC (by AT&T Services Inc., Tenant) | MICHIGAN TAX TRIBUNAL Petitioner(s) \ MTT Docket No. 26-000480 Grand Rapids Respondent(s) ENTIRE TRIBUNAL PROPERTY TAX PETITION 1. Property Parcel No: 41-14-30-162-001 to 41-14-30-162-015 (15 contiguous parcels) (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? X 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. 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. 26-000480 Page 2 of 4 8. 10. 11. 12. 13. 14. 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 Kent County. The property or properties’ address is: 114 Division Avenue N, et al The assessment or assessments at issue were established by the (applicable local governmental unit): 51 City of Grand Rapids Petitioner's legal residence or principal office address is: AT&T Services Inc., One AT&T Way, Bedminster, NJ 07921. 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 orloss? Yes __ No uniformity of the property or properties’ assessment the property or the properties’ exemption from ad valorem taxation under MCL The tax year(s) at issue are: 2026
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MTT Docket No. 26-000480 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 2026 16895600 8447800 8447800 17. Petitioner contends that the values for the property identified above are: Tax Year True Cash Value State Equalized Value Taxable Value 2026 844780 422390 422390 18. The values in dispute for the property identified above are: Tax Year True Cash Value State Equalized Value Taxable Value 2026 16895600 8447800 8447800 19. Petitioner requests the following relief (attach additional page if necessary): Petitioner requests reductions in the property's 2026 true cash and taxable values. The property was part of a sale/leaseback financing transaction. This Petition is protective to challenge the new true cash and taxable values as the exemption is in the process of being removed. 20. List the separate and specific facts upon which Petitioner relies to support the relief requested (attach additional page if necessary): Petitioner contends that the 2026 true cash and taxable values significantly exceed market value. The property was part of a sale/leaseback financing transaction, and the purchase price does not represent market value. This Petition is protective to challenge the new true cash and taxable values as the exemption is in the process of being removed.
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MTT Docket No. 26-000480 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: Ted Kuch Email Address: ted.kuch@kroll.com Mailing Address: Kroll, LLC, 285 Fulton Street, 31st Floor, New York, NY 10007. Telephone Number: 212-833-3211 Date: 8/31/2026
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STATE OF MICHIGAN GRETCHEN WHITMER DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS MARLON I. BROWN, DPA GOVERNOR LANSING DIRECTOR Reign CO2 Propco, LLC (by AT&T Services Inc., Tenant) , MICHIGAN TAX TRIBUNAL Petitioner, v MTT Docket No. 26-000480 Grand Rapids Respondent. MULTIPLE PARCEL PETITION FORM ! OF 2 1. The classification of the property identified herein as established by Respondent's Board of Review is: Tax Year Parcel Number Real/Personal Classification 2. The values for the property identified herein as established by Respondent's Board of Review are: Tax Year | Parcel Number | True Cash Value Assessed Value | Taxable Value MICHIGAN TAX TRIBUNAL - 611 W. OTTAWA ST., LANSING, MI 48933 - 517-335-9760 PO BOX 30232, LANSING, MI 48909 - Other Carriers:
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MT
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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: 26-000480 Is this case currently pending in the Small Claims Division? No Party Filing Document Petitioner Files Document Type: Amended Petition Attachment File Name: Grand Rapids Notice of Docket Petition and multi-parcel form Amended Fee Information Filing Fee: $ 0.00 Payment Information Payment: $ 0.00
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Order_Holding_Party_in_Default.2026-08-24_10-00-49.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 Reign CO2 Propco LLC, Petitioner, MICHIGAN TAX TRIBUNAL ENTIRE TRIBUNAL v MTT Docket No. 26-000480 City Of Grand Rapids, Respondent. ORDER OF DEFAULT The Tribunal has reviewed the file in the above-captioned case and finds that: Petitioner failed to file a complete petition. See TTR 233. Tribunal rules and information on Entire Tribunal petitions can be found on our website at www.michigan.gov/taxtrib. Further, although you paid a filing fee, it is not clear that the full required filing fee has been paid, as the petition does not provide the required contentions of value. As such, Petitioner must file an amended petition and pay the remainder of the filing fee, if any, within 14 days of the entry of this order. Unfortunately, the payment may not be made via e-filing. The amended petition shall note the docket number assigned by the Tribunal. Therefore, IT IS ORDERED that Petitioner is HELD IN DEFAULT. IT IS FURTHER ORDERED that the defaulted party shall cure the default, as indicated above, within 14 days of the entry of this order.1 Failure to comply with this order will result in the defaulted party being required to file a motion to set aside the default (with appropriate filing fee). By: /s/ Patricia L. Halm 1 “A submission by mail is considered filed on the date indicated by the United States Postal Service postmark on the envelope containing the submission. A submission without a postmark or with an illegible postmark is considered filed on the date the submission is received by the tribunal. A submission by commercial delivery service is considered filed on the date the submission is given to the commercial service for delivery to the tribunal as indicated by the receipt date on the package containing the submission. A submission by personal service is considered filed on the date the submission is received. A submission through the tribunal’s e-filing system by 11:59 p.m. on a business day is considered filed on that business day. A submission by email to the email address designated by the tribunal by 11:59 p.m. on a business day is considered filed on that business day. A submission on a Saturday, a Sunday, or a holiday is considered filed on the following business day, as provided by section 35a of the tax tribunal act, MCL 205.735a.” TTR 225(5).
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MTT Docket No. 26-000480 Page 2 of 2 Entered: August 24, 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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Answer to Petition.pdfRead complete document text →
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STATE OF MICHIGAN DEPARTMENT OF LICENSING & REGULATORY AFFAIRS MICHIGAN OFFICE OF ADMINISTRATIVE HEARINGS AND RULES MICHIGAN TAX TRIBUNAL REIGN CO2 PROPCO, LLC, Petitioner, Docket No. 26-000480 Vv. Parcel No. 41-14-30-162-001 CITY OF GRAND RAPIDS, Respondent. Ted Kuch Kendall R. O’Connor (P84036) Kroll, LLC Lee S. Schofield (P62748) Attorney for Petitioner Grand Rapids Department of Law One World Trade Center Attorneys for Respondent 285 Fulton Street, 31st Floor 300 Monroe Ave NW, Suite 620 New York, NY 1007 Grand Rapids, MI 49503 Ted. kuch@kroll.com (616) 456-3103 koconnor@grand-rapids.mi.us Ischofield@grand-rapids.mi.us RESPONDENT’S APPEARANCE AND ANSWER TO PETITION WITH PROOF OF SERVICE NOW COMES Kendall R. O’Cormor and Lee S. Schofield for the City of Grand Rapids, who hereby enters their Appearance of Counsel on behalf of Respondent City of Grand Rapids, and answers Petitioner’s Petition as follows: 1. Property Parcel No: 41-14-30-162-001 to 41-14-20-162-015 (15 contiguous parcels) (If more than one parcel is at issue, attach a completed Multiple Parcel Petition Form addressing all other parcels at issue.) ANSWER: Respondent lacks knowledge or information sufficient to form a belief as to the truth of the allegations in Paragraph 1 of Petitioner’s Petition, and leaves Petitioner to its proofs.
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. The property identified above is x_real personal. ANSWER: Respondent admits the allegations in paragraph 2 of Petitioner’s Petition. 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.) ANSWER: Respondent lacks knowledge or information sufficient to form a belief as to the truth of the allegations in paragraph 3 of Petitioner’s Petition, and leaves Petitioner to its proofs. . Are all of the parcels of personal property located on a parcel of real property under appeal? Yes x_No (If no, separate Petitions are required for each parcel of personal property not located on a parcel of real property under appeal.) ANSWER: Respondent lacks knowledge or information sufficient to form a belief as to the truth of the allegations in paragraph 4 of Petitioners Petition, and leaves Petitioner to its proofs. . If parcels of personal property are under appeal, when were the personal property statements filed by parcel number (attach additional page if necessary): ANSWER: Paragraph 5 has been left blank by Petitioner and therefore no response is required. To the extent a response is required, Respondent lacks knowledge or information sufficient to form a belief as to the truth of the allegations in paragraph 5 of Petitioner’s Petition, and leaves Petitioner to its proofs. . The property identified above is classified as 201 Commercial-Improved. ANSWER: Respondent denies the allegations in paragraph 6 of Petitioner’s Petition as untrue. Respondent states that relevant property is classified as 207 Commercial Condominiums.
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7. 10. If the assessment or assessments at issue were protested, the protest was made to Respondent’s __ March July December Board of Review. ANSWER: Paragraph 7 has been left blank by Petitioner and therefore no response is required. To the extent a response is required, Respondent lacks knowledge or information sufficient to form a belief as to the truth of the allegations in paragraph 7 of Petitioner’s Petition, and leaves Petitioner to its proofs. 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): ANSWER: Paragraph 8 has been left blank by Petitioner and therefore no response is required. To the extent a response is required, Respondent lacks knowledge or information sufficient to form a belief as to the truth of the allegations in paragraph 8 of Petitioner’s Petition, and leaves Petitioner to its proofs. 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): ANSWER: Paragraph 9 has been left blank by Petitioner and therefore no response is required. To the extent a response is required, Respondent lacks knowledge or information sufficient to form a belief as to the truth of the allegations in paragraph 9 of Petitioner’s Petition, and leaves Petitioner to its proofs. The property or properties at issue are located in Kent County. The property or properties’ address is: 114 Division Avenue N, et al ANSWER: Respondent admits only that properties that are the subject of Petitioner’s Petition are located at 114 Division Avenue N in the City of Grand Rapids. Respondent lacks knowledge or information sufficient to form a belief as to the truth of any remaining allegations in paragraph 10 of Petitioner’s Petition, and leaves Petitioner to its proofs.
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11. The assessment or assessments at issue were established by the (applicable local government unit): 51 City of Grand Rapids ANSWER: Respondent admits only that the City of Grand Rapids established the assessment or assessments at issue. Respondent lacks knowledge or information sufficient to form a belief as to the truth of any remaining allegations in paragraph 11 of Petitioner’s Petition, and leaves Petitioner to its proofs. 12. Petitioners legal residence or principal office address is: AT&T Services Inc., One AT&T Way, Bedminster, NJ 07921 ANSWER: Respondent lacks knowledge or information sufficient to form a belief as to the truth of the allegations in paragraph 12 of Petitioner’s Petition, and
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15.
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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. 26-000480 Section 1: Respondent’s Contact Information Filer Type: Local Unit of Government Local Unit of Government City Of Grand Rapids (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 Lee M.I. S. Last Name Schofield Firm Name (if any) City of Grand Rapids Address (No., Street, P.O. Box or Rural Route) 300 Monroe Avenue NW Suite 620 City or Town Grand Rapids State Michigan ZIP Code 49503 Telephone Number 616-456-3103 E-mail Address (do not enter unless you want MTT to send all correspondence via e-mail) lschofield@grand-rapids.mi.us Electronic Signature *Typing your name below will serve as your signature Respondent or Authorized Attorney/Representative’s Signature: Lee S. Schofield /s/
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26-000480.pdfRead complete document text →
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RECEIVED JUL 102026 EEE, se MICHIGAN TAX TRIBUNAL Ged STATE OF MICHIGAN GRETCHEN WHITMER DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS ORLENE HAWKS GOVERNOR LANSING DIRECTOR Reign C02 Propco LLC, i Petitioner(s), v MOAHR Docket No. 26 000480 City of Grand Rapids , Respondent(s). PROOF OF SERVICE FOR PROPERTY TAX PETITION *To be filed after the Tribunal issues the Notice of Docket Number* Ted Kuch states that on 7/9/2026 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): 300 Monroe Ave NW #3, Grand Rapids, MI 49503 2. City Clerk or Township Supervisor/Clerk (via certified mail): 300 Monroe Ave NW, Grand Rapids, MI 49503 3. County Equalization Director (via first class mail or personal service): 300 Monroe Ave NW, Grand Rapids, MI 49503 4. County Clerk (via first class mail or personal service): 300 Monroe Ave NW #1, Grand Rapids, MI 49503 5. Secretary of the local school board (via first class mail or personal service): 1331 Martin Luther King Jr St SE, Grand Rapids, MI 49506 6. State Treasurer (via first class mail): Michigan Department of Treasury, State Treasurer 430 W. Allegan
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Grand Rapids Petition and multi-parcel form.pdfRead complete document text →
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p=, : £3 a STATE OF MICHIGAN GRETCHEN WHITMER DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS MARLON I. BROWN, DPA GOVERNOR LANSING DIRECTOR Reign CO2 Propco, LLC (by AT&T Services Inc., Tenant) i MICHIGAN TAX TRIBUNAL Petitioner(s) \ MTT Docket No. Grand Rapids , Respondent(s) ENTIRE TRIBUNAL PROPERTY TAX PETITION 1. Property Parcel No: 41-14-30-162-001 to 41-14-30-162-015 (15 contiguous parcels) (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? X 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. 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. 10. 11. 12. 13. 14. 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 Kent County. The property or properties’ address is: 114 Division Avenue N, et al The assessment or assessments at issue were established by the (applicable local governmental unit): 51 City of Grand Rapids Petitioner's legal residence or principal office address is: AT&T Services Inc., One AT&T Way, Bedminster, NJ 07921. 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 orloss? ___ Yes ___ No uniformity of the property or properties’ assessment the property or the properties’ exemption from ad valorem taxation under MCL 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): 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 2026 750 375 375 18. The values in dispute for the property identified above are: Tax Year True Cash Value State Equalized Value Taxable Value 2026 To Be Determined To Be Determined To Be Determined 19. Petitioner requests the following relief (attach additional page if necessary): Petitioner requests reductions in the property's 2026 true cash and taxable values. The property was part of a sale/leaseback financing transaction. This Petition is to protectively challenge the new true cash and taxable values if the exemption of the property is removed. 20. List the separate and specific facts upon which Petitioner relies to support the relief requested (attach additional page if necessary): Petitioner contends that the 2026 true cash and taxable values significantly exceed market value. The property was part of a sale/leaseback financing transaction. This Petition is to protectively challenge the new true cash and taxable values if the exemption of the property is removed.
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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: Ted Kuch Email Address: Ted.kuch@kroll.com Mailing Address: Kroll, LLC, 285 Fulton Street, 31st Floor, New York, NY 10007. Telephone Number: 212.833.3211 Date: 4/2/2026
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STATE OF MICHIGAN GRETCHEN WHITMER DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS MARLON I. BROWN, DPA GOVERNOR LANSING DIRECTOR Reign CO2 Propco, LLC (by AT&T Services Inc., Tenant) i M ICHIGAN TAX TRIBUNAL Petitioner, v MTT Docket No. Grand Rapids Respondent. MULTIPLE PARCEL PETITIONFORM ! OF 2 __ 1. The classification of the property identified herein as established by Respondent's Board of Review is: Tax Year Parcel Number Real/Personal Classification 2. The values for the property identified herein as established by Respondent's Board of Review are: Tax Year | Parcel Number | True Cash Value Assessed Value Taxable Value 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 2 3. Petitioner contends that the
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STATE
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MT
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ET_Notice_of_Docket_Number.2026-05-27_08-20-38.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 Reign CO2 Propco LLC, Petitioner, MICHIGAN TAX TRIBUNAL v MTT Docket No.: 26-000480 City Of Grand Rapids, 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: May 27, 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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Grand Rapids Petition and multi-parcel form.pdfRead complete document text →
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p=, : £3 a STATE OF MICHIGAN GRETCHEN WHITMER DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS MARLON I. BROWN, DPA GOVERNOR LANSING DIRECTOR Reign CO2 Propco, LLC (by AT&T Services Inc., Tenant) i MICHIGAN TAX TRIBUNAL Petitioner(s) \ MTT Docket No. Grand Rapids , Respondent(s) ENTIRE TRIBUNAL PROPERTY TAX PETITION 1. Property Parcel No: 41-14-30-162-001 to 41-14-30-162-015 (15 contiguous parcels) (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? X 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. 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. 10. 11. 12. 13. 14. 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 Kent County. The property or properties’ address is: 114 Division Avenue N, et al The assessment or assessments at issue were established by the (applicable local governmental unit): 51 City of Grand Rapids Petitioner's legal residence or principal office address is: AT&T Services Inc., One AT&T Way, Bedminster, NJ 07921. 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 orloss? ___ Yes ___ No uniformity of the property or properties’ assessment the property or the properties’ exemption from ad valorem taxation under MCL 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): 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 2026 750 375 375 18. The values in dispute for the property identified above are: Tax Year True Cash Value State Equalized Value Taxable Value 2026 To Be Determined To Be Determined To Be Determined 19. Petitioner requests the following relief (attach additional page if necessary): Petitioner requests reductions in the property's 2026 true cash and taxable values. The property was part of a sale/leaseback financing transaction. This Petition is to protectively challenge the new true cash and taxable values if the exemption of the property is removed. 20. List the separate and specific facts upon which Petitioner relies to support the relief requested (attach additional page if necessary): Petitioner contends that the 2026 true cash and taxable values significantly exceed market value. The property was part of a sale/leaseback financing transaction. This Petition is to protectively challenge the new true cash and taxable values if the exemption of the property is removed.
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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: Ted Kuch Email Address: Ted.kuch@kroll.com Mailing Address: Kroll, LLC, 285 Fulton Street, 31st Floor, New York, NY 10007. Telephone Number: 212.833.3211 Date: 4/2/2026
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STATE OF MICHIGAN GRETCHEN WHITMER DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS MARLON I. BROWN, DPA GOVERNOR LANSING DIRECTOR Reign CO2 Propco, LLC (by AT&T Services Inc., Tenant) i M ICHIGAN TAX TRIBUNAL Petitioner, v MTT Docket No. Grand Rapids Respondent. MULTIPLE PARCEL PETITIONFORM ! OF 2 __ 1. The classification of the property identified herein as established by Respondent's Board of Review is: Tax Year Parcel Number Real/Personal Classification 2. The values for the property identified herein as established by Respondent's Board of Review are: Tax Year | Parcel Number | True Cash Value Assessed Value Taxable Value 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 2 3. Petitioner contends that the
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STATE OF MICHIGAN GRETCHEN WHITMER GOVERNOR DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS LANSING ORLENE HAWKS DIRECTOR Entire Tribunal Case Information Sheet - Petitioner MOAHR DOCKET NO. Section 1: Petitioner’s Contact Information Filer type: Organization First Name/Company Name M.I. Last Name Sullivan Home Address (No., Street, P.O. Box or Rural Route) 208 S Akard St Room 1850.14 City or Town Dallas State Georgia ZIP Code 75202 Telephone Number 314.795.7776 Fax Number E-mail Address (do not enter unless you want MTT to send all correspondence via e-mail) bs061a@att.com Section 2: Attorney/Authorized Representative’s Contact Information First Name Edward M.I. James Last Name Kuch Firm Name (if any) Kroll, LLC Address (No., Street, P.O. Box or Rural Route) 285 Fulton Street Fl 31 City or Town New York State New York ZIP Code 10007 Telephone Number 212-833-3211 Fax Number E-mail Address (do not enter unless you want MTT to send all correspondence via e-mail) ted.kuch@kroll.com Section 5: Issue Please designate one: Valuation – Fill out Sections 4, 5, & 6 below Section 6: Subject Property Information How many parcels are you appealing?15 Property Address (No., Street, City, ST, ZIP) [If multiple, list first property’s address] 114 Division Avenue N Grand Rapids Michigan 49503 Taxing Authority (City or Township) Township of Grand Rapids (KENT) County Kent If you are appealing more than one parcel, are they contiguous or adjoining? Yes (*If no, you must file separate appeals for each non-contiguous or non-adjoining parcel.)
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STATE OF MICHIGAN GRETCHEN WHITMER GOVERNOR DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS LANSING ORLENE HAWKS DIRECTOR Section 7: Check which of the following you are appealing (check all that apply) True Cash and Taxable Values Section 8: Valuation Information for Each Parcel under Appeal Parcel Number: 41-14-30-162-001 Classification of Property: Real Commercial Current Assessed Value (also known as State Equalized Value) as established by the Board of Review: 0 Current Taxable Value as established by the Board of Review: 0 What do you believe is the fair market value (also known as True Cash Value)? 50 Multiply the True Cash Value by 50% and enter here. This is your contention of Assessed Value (also known as State Equalized Value). 25 If you belive the Taxable Value differs from your contention of Assessed Value, enter your contention of Taxable Value. Parcel Number: 41-14-30-162-002 Classification of Property: Real Commercial Current Assessed Value (also known as State Equalized Value) as established by the Board of Review: 0 Current Taxable Value as established by the Board of Review: 0 What do you believe is the fair market value (also known as True Cash Value)? 50 Multiply the True Cash Value by 50% and enter here. This is your contention of Assessed Value (also known as State Equalized Value). 25 If you belive the Taxable Value differs from your contention of Assessed Value, enter your contention of Taxable Value. Parcel Number: 41-14-30-162-003 Classification of Property: Real Commercial Current Assessed Value (also known as State Equalized Value) as established by the Board of Review: 0 Current Taxable Value as established by the Board of Review: 0 What do you believe is the fair market value (also known as True Cash Value)? 50 Multiply the True Cash Value by 50% and enter here. This is your contention of Assessed Value (also known as State Equalized Value).
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STATE OF MICHIGAN GRETCHEN WHITMER GOVERNOR DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS LANSING ORLENE HAWKS DIRECTOR 25 If you belive the Taxable Value differs from your contention of Assessed Value, enter your contention of Taxable Value. Parcel Number: 41-14-30-162-004 Classification of Property: Real Commercial Current Assessed Value (also known as State Equalized Value) as established by the Board of Review: 0 Current Taxable Value as established by the Board of Review: 0 What do you believe is the fair market value (also known as True Cash Value)? 50 Multiply the True Cash Value by 50% and enter here. This is your contention of Assessed Value (also known as State Equalized Value). 25 If you belive the Taxable Value differs from your contention of Assessed Value, enter your contention of Taxable Value. Parcel Number: 41-14-30-162-005 Classification of Property: Real Commercial Current Assessed Value (also known as State Equalized Value) as established by the Board of Review: 0 Current Taxable Value as established by the Board of Review: 0 What do you believe is the fair market value (also known as True Cash Value)? 50 Multiply the True Cash Value by 50% and enter here. This is your contention of Assessed Value (also known as State Equalized Value). 25 If you belive the Taxable Value differs from your contention of Assessed Value, enter your contention of Taxable Value. Parcel Number: 41-14-30-162-006 Classification of Property: Real Commercial Current Assessed Value (also known as State Equalized Value) as established by the Board of Review: 0 Current Taxable Value as established by the Board of Review: 0 What do you believe is the fair market value (also known as True Cash Value)? 50 Multiply the True Cash Value by 50% and enter here. This is your contention of Assessed Value (also known as State Equalized Value). 25
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STATE OF MICHIGAN GRETCHEN WHITMER GOVERNOR DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS LANSING ORLENE HAWKS DIRECTOR If you belive the Taxable Value differs from your contention of Assessed Value, enter your contention of Taxable Value. Parcel Number: 41-14-30-162-007 Classification of Property: Real Commercial Current Assessed Value (also known as State Equalized Value) as established by the Board of Review: 0 Current Taxable Value as established by the Board of Review: 0 What do you believe is the fair market value (also known as True Cash Value)? 50 Multiply the True Cash Value by 50% and enter here. This is your contention of Assessed Value (also known as State
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