Record Finder / 25-002262-TT
Michigan
Sams Real Estate Business Trust, Petitioner Vs. City Of Kentwood, Respondent
- Petitioner
- Sams Real Estate Business Trust
- Respondent
- City Of Kentwood
Case overview
- Docket number
- 25-002262-TT
- Status
- Disposed
- 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 |
|---|---|---|---|---|---|---|
| 10 | Order of Dismissal | Not recorded | Not recorded | 09/16/2025 | Not recorded | Download |
| 9 | Motion to Withdraw Appeal was received. | PET | Not recorded | 09/12/2025 | $0.00 | Download |
| 8 | Proof of Service of Misc Documents was received. | Not recorded | Not recorded | 08/18/2025 | Not recorded | Download |
| 7 | Answer was received | Not recorded | Not recorded | 06/30/2025 | Not recorded | Download |
| 6 | ET Case Info Sheet | Not recorded | Not recorded | 06/30/2025 | Not recorded | Download |
| 5 | Proof of service of petition was received. | PET | Not recorded | 06/05/2025 | Not recorded | Download |
| 4 | Notice of Docket Number ET | Not recorded | Not recorded | 06/06/2025 | Not recorded | Download |
| 2 | A petition has been filed. | PET | Not recorded | 06/05/2025 | Not recorded | Download |
| 1 | Order Severing from 24-001254 | Not recorded | Not recorded | 06/04/2025 | Not recorded | Download |
Documents
Order_of_Dismissal-Joint_Withdraw.2025-09-16_15-11-46.0000.pdfRead complete document text →
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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 Sams Real Estate Business Trust, Petitioner, MICHIGAN TAX TRIBUNAL ENTIRE TRIBUNAL v MTT Docket No. 25-002262 City Of Kentwood, Respondent. ORDER GRANTING JOINT MOTION TO WITHDRAW ORDER OF DISMISSAL The Tribunal has reviewed the file in the above-captioned case and finds that the parties have filed a Joint Motion to Withdraw the appeal. Therefore, IT IS ORDERED that the parties’ Joint Motion to Withdraw is GRANTED. IT IS FURTHER ORDERED that this case is DISMISSED. This order resolves all pending issues and closes the case. By:_____________________________________ Patricia L. Halm, Tribunal Chair Entered: September 16, 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
Page 2
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 Sams Real Estate Business Trust, Petitioner, MICHIGAN TAX TRIBUNAL ENTIRE TRIBUNAL v MTT Docket No. 25-002262 City Of Kentwood, Respondent. ORDER GRANTING JOINT MOTION TO WITHDRAW ORDER OF DISMISSAL The Tribunal has reviewed the file in the above-captioned case and finds that the parties have filed a Joint Motion to Withdraw the appeal. Therefore, IT IS ORDERED that the parties’ Joint Motion to Withdraw is GRANTED. IT IS FURTHER ORDERED that this case is DISMISSED. This order resolves all pending issues and closes the case. By:_____________________________________ Patricia L. Halm, Tribunal Chair Entered: September 16, 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
Page 3
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 Sams Real Estate Business Trust, Petitioner, MICHIGAN TAX TRIBUNAL ENTIRE TRIBUNAL v MTT Docket No. 25-002262 City Of Kentwood, Respondent. ORDER GRANTING JOINT MOTION TO WITHDRAW ORDER OF DISMISSAL The Tribunal has reviewed the file in the above-captioned case and finds that the parties have filed a Joint Motion to Withdraw the appeal. Therefore, IT IS ORDERED that the parties’ Joint Motion to Withdraw is GRANTED. IT IS FURTHER ORDERED that this case is DISMISSED. This order resolves all pending issues and closes the case. By:_____________________________________ Patricia L. Halm, Tribunal Chair Entered: September 16, 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
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Sams v Kentwood - Motion to Withdraw (25-002262).pdfRead complete document text →
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61854132.1 STATE OF MICHIGAN DEPARTMENT OF LICENSING & REGULATORY AFFAIRS MICHIGAN TAX TRIBUNAL SAM’S REAL ESTATE BUSINESS TRUST, Petitioner, v CITY OF KENTWOOD, Respondent. MTT Docket No. 25-002262 ___________________________________________________________________________/ Michael B. Shapiro (P20282) Daniel L. Stanley (P57052) HONIGMAN LLP Attorneys for Petitioner 39400 Woodward Avenue Suite 101 Bloomfield Hills, MI 48304-5151 (313) 465-7622 mshapiro@honigman.com dstanley@honigman.com Toby Koenig (P72367) BLOOM SLUGGETT, PC Attorneys for Respondent 161 Ottawa Avenue NW Suite 400 Grand Rapids, MI 49503 (616) 965-9343 toby@bloomsluggett.com __________________________________________________________________________/ JOINT MOTION TO WITHDRAW APPEAL Petitioner desires to withdraw its Petition and files this Motion pursuant to Tax Tribunal Rule 231(4), R 792.10231(4). Respondent’s counsel has advised Petitioner’s representative that Respondent concurs in the Tribunal’s granting the relief requested herein. WHEREFORE, the parties request that the Tribunal enter an order dismissing the Petition, with each party bearing its own costs.
Page 2
2 61854132.1 HONIGMAN LLP BLOOM SLUGGETT, PC By: Michael B. Shapiro (P20282) Daniel L. Stanley (P57052) 39400 Woodward Avenue Suite 101 Bloomfield Hills, MI 48304-5151 (313) 465-7622 mshapiro@honigman.com dstanley@honigman.com By: Toby Koenig (P72367) BLOOM SLUGGETT, PC Attorneys for Respondent 161 Ottawa Avenue NW Suite 400 Grand Rapids, MI 49503 (616) 965-9343 toby@bloomsluggett.com Dated: September 12, 2025 Dated: September 12, 2025 PROOF OF SERVICE Lisa Joseph hereby affirms that on September 12, 2025, she served a copy of the foregoing on Respondent’s counsel of record, via electronic mail. Dated: September 12, 2025 /s/ Lisa Joseph Lisa Joseph /s/ Daniel L. Stanley /s/ Toby Koenig (w/permission)
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Kentwood - Sam's 2025 - POS re Respondent's First Pre-Val Discovery Requests to Petitioner (8.18.25) final.pdfRead complete document text →
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Page 1
{06939-001-00161453.1}
1
4905-2958-8320, v. 1
STATE OF MICHIGAN
DEPARTMENT OF LICENSING & REGULATORY AFFAIRS
MICHIGAN TAX TRIBUNAL
SAM’S REAL ESTATE BUSINESS TRUST,
Petitioner,
v
CITY OF KENTWOOD,
Respondent.
MTT Docket No. 25-002262-TT
Parcel No. 41-18-13-126-044
/
Michael B. Shapiro (P20282)
Daniel L. Stanley (P57052)
HONIGMAN LLP
Attorneys for Petitioner
39400 Woodward Avenue, Suite 101
Bloomfield Hills, MI 48304
(313) 465-7622
mshapiro@honigman.com
dstanley@honigman.com
Toby Koenig (P72367)
BLOOM SLUGGETT, PC
Attorneys for Respondent
161 Ottawa Ave NW, Suite 400
Grand Rapids, MI 49503
(616) 965-9343
toby@bloomsluggett.com
/
PROOF OF SERVICE
Tonya Voakes, being duly sworn, deposes and says that she is employed by Bloom
Sluggett, PC, and that on August 18, 2025, she served a copy of Respondent’s First PRE-Valuation
Discovery Requests to Petitioner by First Class mail and email upon:
Michael B. Shapiro
Daniel L. Stanley
HONIGMAN LLP
Attorneys for Petitioner
39400 Woodward Avenue, Suite 101
Bloomfield Hills, MI 48304
/s/ Tonya Voakes
Tonya VoakesThese are text excerpts, not the complete document. Text recognition and reading order can contain errors. Check the PDF for complete wording, formatting, and context.
Kentwood - Sam's Real Estate Business Trust 25-002262 - Appearance Answer & ADs with POS 6-30-25.pdfRead complete document text →
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Page 1
{06939-001-00161453.1}
1
4929-8050-9520, v. 1
STATE OF MICHIGAN
DEPARTMENT OF LICENSING & REGULATORY AFFAIRS
MICHIGAN TAX TRIBUNAL
SAM’S REAL ESTATE BUSINESS TRUST,
Petitioner,
v
CITY OF KENTWOOD,
Respondent.
MTT Docket No. 25-002262-TT
Parcel No. 41-18-13-126-044
/
Michael B. Shapiro (P20282)
Daniel L. Stanley (P57052)
HONIGMAN LLP
Attorneys for Petitioner
39400 Woodward Avenue, Suite 101
Bloomfield Hills, MI 48304
(313) 465-7622
mshapiro@honigman.com
dstanley@honigman.com
Toby Koenig (P72367)
BLOOM SLUGGETT, PC
Attorneys for Respondent
161 Ottawa Ave NW, Suite 400
Grand Rapids, MI 49503
(616) 965-9343
toby@bloomsluggett.com
/
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 Kentwood in this matter.
Dated: June 30, 2025
Respectfully submitted,
BLOOM SLUGGETT, PC
/s/ Toby Koenig
Toby Koenig (P72367)
Attorney for Respondent
161 Ottawa Ave. NW, Suite 400
Grand Rapids, MI 49503
(616) 965-9340Page 2
{06939-001-00161453.1}
2
4929-8050-9520, v. 1
STATE OF MICHIGAN
DEPARTMENT OF LICENSING & REGULATORY AFFAIRS
MICHIGAN TAX TRIBUNAL
SAM’S REAL ESTATE BUSINESS TRUST,
Petitioner,
v
CITY OF KENTWOOD,
Respondent.
MTT Docket No. 25-002262-TT
Parcel No. 41-18-13-126-044
/
Michael B. Shapiro (P20282)
Daniel L. Stanley (P57052)
HONIGMAN LLP
Attorneys for Petitioner
39400 Woodward Avenue, Suite 101
Bloomfield Hills, MI 48304
(313) 465-7622
mshapiro@honigman.com
dstanley@honigman.com
Toby Koenig (P72367)
BLOOM SLUGGETT, PC
Attorneys for Respondent
161 Ottawa Ave NW, Suite 400
Grand Rapids, MI 49503
(616) 965-9343
toby@bloomsluggett.com
/
RESPONDENT’S ANSWER TO PETITION AND AFFIRMATIVE DEFENSES
NOW COMES Respondent through its attorneys, Bloom Sluggett, PC, and hereby
submits its Answer to Petition and Affirmative Defenses as follows:
1. Respondent neither admits nor denies as it lacks sufficient knowledge or information
to form a belief as to the truthfulness of the allegations in paragraph 1 of Petitioner’s
petition and therefore leaves Petitioner to its proofs.
2. Admitted.
3. Admitted.
4. Admitted that the subject property is classified as Commercial Real. Respondent
neither admits nor denies the remaining allegations in paragraph 4 of Petitioner’s
petition as Respondent lacks sufficient knowledge or information to form a belief as
to the truthfulness of the allegations and therefore leaves Petitioner to its proofs.Page 3
{06939-001-00161453.1}
3
4929-8050-9520, v. 1
5. Respondent neither admits nor denies as it lacks sufficient knowledge or information
to form a belief as to the truthfulness of the allegations in paragraph 5 of Petitioner’s
petition and therefore leaves Petitioner to its proofs.
6. Denied.
7. Respondent neither admits nor denies as it lacks sufficient knowledge or information
to form a belief as to the truthfulness of the allegations in paragraph 7 of Petitioner’s
petition and therefore leaves Petitioner to its proofs.
8. The allegations set forth in paragraph 8 and its subparts contain legal conclusions to
which no response is required; Respondent otherwise denies the legal conclusions and
any factual allegations contained therein, and further denies that the subject property
was improperly assessed, and denies that Petitioner is entitled to any relief.
9. The final paragraph of Petitioner’s petition contains a request for relief to which no
response is required; Respondent otherwise denies that Petitioner is entitled to any
relief.
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.
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 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 the GPTA.
4. Petitioner has failed to allege facts to support standing to bring this appeal or that it is
a proper party-in-interest.
5. Petitioner has failed to allege facts to support its allegation that the taxable value of
the subject property is improper.
6. Respondent reserves the right to identify further affirmative defenses as may become
known through discovery.Page 4
{06939-001-00161453.1}
4
4929-8050-9520, v. 1
Dated: June 30, 2025
Respectfully submitted,
BLOOM SLUGGETT, PC
/s/ Toby Koenig
Toby Koenig (P72367)
Attorney for Respondent
161 Ottawa Ave. NW, Suite 400
Grand Rapids, MI 49503
(616) 965-9340
PROOF OF SERVICE
Tonya Voakes, being duly sworn, deposes and says that she is employed by Bloom
Sluggett, PC, and that on June 30, 2025, she served a copy of Respondent’s Appearance and
Respondent’s Answer to Petition and Affirmative Defenses by First Class and electronic mail
upon:
Michael B. Shapiro (P20282)
Daniel L. Stanley (P57052)
HONIGMAN LLP
Attorneys for Petitioner
39400 Woodward Avenue, Suite 101
Bloomfield Hills, MI 48304
(313) 465-7622
mshapiro@honigman.com
dstanley@honigman.com
/s/ Tonya Voakes
Tonya VoakesThese are text excerpts, not the complete document. Text recognition and reading order can contain errors. Check the PDF for complete wording, formatting, and context.
10._Entire_Tribunal_Case_Information_Sheet_Must_Upload_Answer_.b735bd27-10b7-4468-b2dd-972be635d10c.pdfRead complete document text →
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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 - Respondent MOAHR DOCKET NO. 25-002262 Section 1: Respondent’s Contact Information Filer Type: Local Unit of Government City Of Kentwood (KENT) 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 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 Fax 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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Sams v Kentwood - POS.pdfRead complete document text →
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25-0088 60788767.1 STATE OF MICHIGAN DEPARTMENT OF LICENSING & REGULATORY AFFAIRS MICHIGAN TAX TRIBUNAL Sam's Real Estate Business Trust, Petitioner, v. MTT Docket No. 25-002262 [Parcel No(s). 41-18-13-126-044] Kentwood, Respondent. _____________________________________/ PROOF OF SERVICE Lisa Joseph states that she is employed by HONIGMAN LLP, attorneys for Petitioner, and that on June 5, 2025 she did serve a copy of Petitioner's Severed Petition, with docket number, upon the parties named on the attached list. _____________________________________ Lisa Joseph /s/ Lisa Joseph
Page 2
60788767.1 BY CERTIFIED UNITED STATES MAIL, RETURN RECEIPT REQUESTED: CLERK KENTWOOD 4900 BRETON AVENUE SE KENTWOOD, MI 49518-8848 ASSESSOR KENTWOOD 4900 BRETON AVENUE SE KENTWOOD, MI 49518-8848 AND BY FIRST-CLASS UNITED STATES MAIL: CLERK KENT COUNTY 300 MONROE AVENUE, NW GRAND RAPIDS, MI 49503-2288 DIRECTOR OF EQUALIZATION KENT COUNTY 300 MONROE AVENUE, NW GRAND RAPIDS, MI 49503-2288 SECRETARY OF SCHOOL BOARD KENTWOOD PUBLIC SCHOOLS 5820 EASTERN AVENUE SE KENTWOOD, MI 49508-6200 STATE TREASURER MICHIGAN DEPARTMENT OF TREASURY TREASURY BUILDING 430 W. ALLEGAN ST. LANSING, MI 48922 VIA ELECTRONIC MAIL Toby Koenig toby@bloomsluggett.com 25-0088
Page 3
60788767.1 CLERK Kentwood 4900 Breton Avenue SE Kentwood, MI 49518-8848 CLERK Kentwood 4900 Breton Avenue SE Kentwood, MI 49518-8848 CLERK Kentwood 4900 Breton Avenue SE Kentwood, MI 49518-8848 ASSESSOR Kentwood 4900 Breton Avenue SE Kentwood, MI 49518-8848 ASSESSOR Kentwood 4900 Breton Avenue SE Kentwood, MI 49518-8848 ASSESSOR Kentwood 4900 Breton Avenue SE Kentwood, MI 49518-8848 CLERK KENT COUNTY 300 Monroe Avenue, NW Grand Rapids, MI 49503-2288 DIRECTOR OF EQUALIZATION KENT COUNTY 300 Monroe Avenue, NW Grand Rapids, MI 49503-2288 SECRETARY OF SCHOOL BOARD Kentwood Public Schools 5820 Eastern Avenue SE Kentwood, MI 49508-6200 State Treasurer MICHIGAN Department of Treasury Treasury Building 430 W. Allegan St. Lansing, MI 48922
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ET_Notice_of_Docket_Number.2025-06-06_08-25-41.0000.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 Sams Real Estate Business Trust, Petitioner, MICHIGAN TAX TRIBUNAL v MTT Docket No.: 25-002262 City Of Kentwood, 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 6, 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
Page 2
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 Sams Real Estate Business Trust, Petitioner, MICHIGAN TAX TRIBUNAL v MTT Docket No.: 25-002262 City Of Kentwood, 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 6, 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
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Sams v Kentwood - Severed Petition (25-002262).pdfRead complete document text →
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Page 1
25-0088
60788767.1
STATE OF MICHIGAN
DEPARTMENT OF LICENSING & REGULATORY AFFAIRS
MICHIGAN TAX TRIBUNAL
Sam's Real Estate Business Trust,
Petitioner,
v.
MTT Docket No. 25-002262
[Parcel No(s). 41-18-13-126-044]
Kentwood,
Respondent.
_________________________/
Michael B. Shapiro (P20282)
Daniel L. Stanley (P57052)
Honigman LLP
Attorneys for Petitioner
39400 Woodward Avenue
Suite 101
Bloomfield Hills, MI 48304-5151
(313) 465-7622
mshapiro@honigman.com
dstanley@honigman.com
Toby Koenig (P72367)
Bloom Sluggett, PC
Attorneys for Respondent
161 Ottawa Avenue NW
Suite 400
Grand Rapids, MI 49503
(616) 965-9343
toby@bloomsluggett.com
SEVERED PETITION
Sam's Real Estate Business Trust (“Petitioner”), through its attorneys, HONIGMAN LLP,
says:
1.
Petitioner's principal office address is Property Tax Department, 2608 SE J Street,
Suite 2, Bentonville, AR 72716-0555. Petitioner is a party in interest with respect to property taxes
on tax parcel no(s). 41-18-13-126-044 ("Petitioner's Property"), also known as Sams (US06319)
at 4326 28th Street S.E. located in Kent County, Michigan. If this petition includes more than one
(1) real property tax parcel, the tax parcels are contiguous.Page 2
2 60788767.1 2. Respondent, Kentwood, assesses and collects property taxes on Petitioner's Property. 3. In 2025, Respondent determined the taxable value of Petitioner's Property to be $4,151,214 and assessed Petitioner's Property at $6,100,600, which will result in a state equalized value in the same amount based upon the tentative equalization factor. 4. Petitioner's Property is classified as Commercial Real. Petitioner's Property is presently used or available for use for Retail purposes. Petitioner believes that Petitioner's Property was originally designed to be used for Retail purposes. 5. This matter involves issues relating to: (a) valuation, (b) assessment, (c) taxable value and (d) uniformity. 6. At this time, Petitioner believes, as it relates to taxable value, that there is a dispute relative to the value of a loss. 7. If P.A. 174 of 2006 requires a board of review protest for Petitioner’s Property, a board of review protest was filed in March, 2025. 8. The 2025 assessment, including state equalized value and taxable value, imposed on Petitioner's Property, and the taxes to be levied and collected thereon, are invalid and unlawful and operate as a fraud upon the taxpayer for the reasons that: (a) The assessment, including state equalized value and/or taxable value, exceeds the amount permitted by the Michigan Constitution and applicable statutes; (b) The assessment, including state equalized value and/or taxable value, are at higher percentages of true cash value than permissible under the Michigan Constitution and applicable statutes;
Page 3
3 60788767.1 (c) The assessment, including taxable value and/or state equalized value, are based upon an erroneous determination of the true cash value of that portion of Petitioner's Property that is taxable under Michigan law, and are based upon the application of wrong principles; and, (d) The assessment, including state equalized value and/or taxable value, and the mode of assessment adopted by Respondent, discriminate against Petitioner and deny Petitioner its constitutional rights to uniformity, equal protection and due process of law. WHEREFORE, Petitioner requests that the Tax Tribunal enter an Order reducing the 2025 taxable value of Petitioner's Property from $4,151,214 to $2,550,000, and reducing the 2025 assessed and state equalized value of Petitioner's Property from $6,100,600 to $2,550,000, and requiring Respondent to pay Petitioner the refunds attributable to such reductions, plus interest and costs. Dated: June 5, 2025 Respectfully submitted, HONIGMAN LLP Attorneys for Petitioner By: _______________________________________ Michael B. Shapiro (P20282) Daniel L. Stanley (P57052) 39400 Woodward Avenue Suite 101 Bloomfield Hills, MI 48304-5151 (313) 465-7622 mshapiro@honigman.com /s/ Daniel L. Stanley
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24-001254 Amend Sever.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 Sams Real Estate Business Trust, MICHIGAN TAX TRIBUNAL Petitioner, v MTT Docket No. 24-001254 City of Kentwood, Presiding Judge Respondent. Patricia L. Halm ORDER GRANTING PETITIONER’S MOTION TO AMEND ORDER SEVERING 2025 TAX YEAR AND ASSIGNING IT TO DOCKET NUMBER 25-002262 On May 14, 2025, Petitioner filed a motion requesting that the Tribunal permit it to amend the petition filed in this case to include tax year 2025. On May 23, 2025, Respondent filed a response to the motion. In the response, Respondent states that it is not proper to include tax year 2025 in this appeal because the deadline for filing valuation disclosures is June 20, 2025, and Respondent lacks sufficient time to prepare its valuation disclosure for that tax year. The Tribunal has considered the motion, the response, and the case file and finds that Petitioner timely filed its Motion to Amend, included the necessary information and filing fee, and otherwise met all requirements set forth in MCL 205.737 and MCL 205.735a. Due to the stage in which this case is at, however, and in the interest of judicial efficiency, the 2025 tax year shall be severed from this case and assigned to a new docket number. Therefore, IT IS ORDERED that Petitioner’s Motion to Amend is GRANTED. IT IS FURTHER ORDERED that Petitioner’s assessment appeal for the 2025 tax year is SEVERED and ASSIGNED to Docket No. 25-002262. IT IS FURTHER ORDERED that Petitioner shall file a petition for the 2025 tax year within 21 days of the entry of this Order. The petition shall note the docket number assigned by the Tribunal for the 2025 tax year and if filed utilizing the Tribunal’s e-filing system, must be filed on the assigned 2025 docket as a “Severed Petition.”1 1 Alternatively, the petition may be downloaded from the Tribunal’s website and mailed to the Tribunal via United States Postal Service at: Michigan Tax Tribunal, PO BOX 30232, Lansing, MI 48909. The petition may also be delivered to the Tribunal via overnight carrier (UPS, FedEx, or DHL) at: Michigan Tax Tribunal, 2nd Floor MTT, 2407 N. Grand River Avenue, Lansing, MI 48933.
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MTT Docket No. 24-001254 Page 2 of 2 Failure to comply with this Order may result in Petitioner being held in default, as provided by TTR 237. Entered: June 4, 2025 By _____________________________ bw/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
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