Record Finder / 25-002655-TT
Michigan
Sba 2012 Tc Assets LLC Mi 46934, Petitioner V City Of Holland, Respondent
- Petitioner
- Sba 2012 Tc Assets LLC Mi 46934
- Respondent
- City Of Holland
Case overview
- Docket number
- 25-002655-TT
- Status
- Disposed
- CaseType
- SC Property
- Division
- Small Claims Division
- County
- Ottawa
- Judge
- No judge assigned
Docket history
| Line # | Subject | Filer | Line Ref | Enter Date/Post Mark | Fee | Related Item |
|---|---|---|---|---|---|---|
| 11 | Order of Dismissal | Not recorded | Not recorded | 01/27/2026 | Not recorded | Download |
| 10 | Motion to Withdraw Appeal was received. | PET | Not recorded | 01/27/2026 | $0.00 | Download |
| 9 | Notice of Filing | Not recorded | Not recorded | 09/08/2025 | Not recorded | Download |
| 8 | Proof of Service of Misc Documents was received. | Not recorded | Not recorded | 07/29/2025 | Not recorded | Download |
| 7 | Appearance | Not recorded | Not recorded | 07/29/2025 | Not recorded | Download |
| 6 | Appearance | Not recorded | Not recorded | 07/29/2025 | Not recorded | Download |
| 5 | Attachments to the Answer were filed | Not recorded | Not recorded | 07/29/2025 | Not recorded | Download |
| 4 | Answer was received | Not recorded | Not recorded | 07/29/2025 | Not recorded | Download |
| 3 | Petition has been verified | PET | 1 | 07/08/2025 | Not recorded | Download |
| 2 | Notice of Docket Number SC | Not recorded | Not recorded | 07/08/2025 | Not recorded | Download |
| 1 | A petition was received. | PET | Not recorded | 05/28/2025 | $250.00 | Download |
Documents
Order_of_Dismissal-Joint_Withdraw.2026-01-27_13-43-00.0000.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 SBA 2012 TC ASSETS LLC MI 46934, Petitioner, MICHIGAN TAX TRIBUNAL SMALL CLAIMS DIVISION v MTT Docket No. 25-002655 City Of Holland, 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: January 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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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 SBA 2012 TC ASSETS LLC MI 46934, Petitioner, MICHIGAN TAX TRIBUNAL SMALL CLAIMS DIVISION v MTT Docket No. 25-002655 City Of Holland, 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: January 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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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 SBA 2012 TC ASSETS LLC MI 46934, Petitioner, MICHIGAN TAX TRIBUNAL SMALL CLAIMS DIVISION v MTT Docket No. 25-002655 City Of Holland, 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: January 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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MTT 25-002655 JOINT MOTION TO WITHDRAW APPEAL-SIGNED.pdfRead complete document text →
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Rachel L. Hillegonds (P67684) 1/27/2026 & STATE OF MICHIGAN GRETCHEN WHITMER DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS MARLON I. BROWN, DPA GOVERNOR LANSING DIRECTOR SBA 2012 TC Assets LLC MI 46934 , MICHIGAN TAX TRIBUNAL Petitioner(s) v MTT Docket No. 25-002655 City of Holland , Respondent(s) JOINT MOTION TO WITHDRAW APPEAL 1. Petitioner wishes to withdraw its appeal in the above-captioned docket. 2. Good cause exists to grant withdrawal because: Upon review of the evidence presented by the assessor, a withdrawal is in order. 3. Respondent has no objection to Petitioner's request to withdraw the appeal. 4. The parties ask this Tribunal to grant Petitioner's request to withdraw the appeal and dismiss the above-captioned docket. / ANZ) ii 1/27/2026 Petitioner/Representative (sign here) Date Brent Wornat BDO USA [Print/type name of person signing] Fok dlc 1/27/2026 Respondent/Representative (sign here) Date Rachel L. Hillegonds (P67684) [Print/type name of person signing] 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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SC-Notice_of_Filing_of_Answer.2025-09-08_16-25-38.0000.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 SBA 2012 TC ASSETS LLC MI 46934, Petitioner, MICHIGAN TAX TRIBUNAL SMALL CLAIMS DIVISION v MTT Docket No. 25-002655 City Of Holland, Respondent. NOTICE OF FILING TAKE NOTICE that a Small Claims answer has been filed and the electronic copy of the answer can be reviewed by utilizing the Docket Lookup on the Tribunal’s website. Unless Respondent was defaulted, this case is ready to be scheduled for a Small Claims hearing and will be scheduled in the normal course of scheduling. You will receive a Notice of Hearing from the Tribunal by e-mail if you have identified an email address in the petition or other documentation. The Notice of Hearing will inform you of the date, time, and location of your hearing (note that your hearing will likely be conducted by telephone). Please read the Notice of Hearing as it includes important information. EVIDENCE: Parties are required to submit all evidence to the Tribunal and send a copy to the opposing party at least 21 days before the hearing date even if the documents had been submitted to the local Board of Review or the Michigan Department of Treasury. If the documents are not timely submitted to the Tribunal and served on the opposing party, the documents may be excluded. Documents may be filed with the Tribunal by mail or through the Tribunal’s e-filing system. Documents may be sent to the opposing party by mail or by e-mail, if the parties agree to service by e-mail. Alternate Dispute Resolution Options INFORMAL SETTLEMENT CONFERENCE: Parties have the option of handling this case through an informal settlement conference. An informal settlement conference is a meeting between the parties and/or their representatives to discuss the issues in a case in an effort to settle the case. This process may be an alternative to a hearing with a judge and may result in the parties’ filing a Joint Stipulation for Entry of Consent Judgment. Visit the Tribunal’s ADR webpage for more information. NOTE: The parties may not request an informal settlement conference to discuss an appeal of a principal residence exemption that was denied by either the Michigan Department of Treasury or a County. Also, state taxes levied by the Michigan Department of Treasury, such as income taxes, are not subject to the informal settlement conference process.
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MTT Docket No. 25-002655 Page 2 of 8 MEDIATION: Parties have the option of handling this case through mediation. Mediation is a voluntary process where a mediator facilitates communication between the parties, assists in identifying issues, and helps explore solutions to promote a mutually acceptable settlement. This process may be an alternative to a hearing with a judge and may result in the parties’ filing a Joint Stipulation for Entry of Consent Judgment. Visit the Tribunal’s ADR webpage for more information. If you have any questions, please contact the Tribunal by phone at (517) 335-9760 or email taxtrib@michigan.gov. By: Tribunal Clerk Entered: September 8, 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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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 SBA 2012 TC ASSETS LLC MI 46934, Petitioner, MICHIGAN TAX TRIBUNAL SMALL CLAIMS DIVISION v MTT Docket No. 25-002655 City Of Holland, Respondent. NOTICE OF FILING TAKE NOTICE that a Small Claims answer has been filed and the electronic copy of the answer can be reviewed by utilizing the Docket Lookup on the Tribunal’s website. Unless Respondent was defaulted, this case is ready to be scheduled for a Small Claims hearing and will be scheduled in the normal course of scheduling. You will receive a Notice of Hearing from the Tribunal by e-mail if you have identified an email address in the petition or other documentation. The Notice of Hearing will inform you of the date, time, and location of your hearing (note that your hearing will likely be conducted by telephone). Please read the Notice of Hearing as it includes important information. EVIDENCE: Parties are required to submit all evidence to the Tribunal and send a copy to the opposing party at least 21 days before the hearing date even if the documents had been submitted to the local Board of Review or the Michigan Department of Treasury. If the documents are not timely submitted to the Tribunal and served on the opposing party, the documents may be excluded. Documents may be filed with the Tribunal by mail or through the Tribunal’s e-filing system. Documents may be sent to the opposing party by mail or by e-mail, if the parties agree to service by e-mail. Alternate Dispute Resolution Options INFORMAL SETTLEMENT CONFERENCE: Parties
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M
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pos-appearance vince and rachel and answer-SNT.pdfRead complete document text →
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STATE OF MICHIGAN DEPARTMENT OF LICENSING & REGULATORY AFFAIRS MICHIGAN ADMINISTRATIVE HEARING SYSTEM MICHIGAN TAX TRIBUNAL SBA 2012 TC ASSETS LLC, Petitioner, V CITY OF HOLLAND, Respondent. Brent Wornat BDO USA Authorized Representative for Petitioner 2929 Allen Pkwy, 20th Floor Houston, TX 77019 (713)-407-3201 bwornat@bdo.com MTT Docket No. 25-002655 Vincent L. Duckworth (P64222) Rachel L. Hillegonds (P67684) CUNNINGHAM DALMAN, P.C. Attorneys for Respondent Holland City Attorney 321 Settlers Road Holland, MI 49423 (616) 392-1821 vince@cunninghamdalman.com rachel@cunninghamdalman.com PROOF OF SERVICE The undersigned verifies that on July 29, 2025, a copy the Notice of Appearance of Vincent L. Duckworth; Notice of Appearance of Rachel L. Hillegonds and Respondent's Property Tax Appeal Answer form Valuation/Exemption Classification Appeal was served on Brent Wornat BDO USA 2929 Allen Pkwy Floor 20 Houston, TX 77019 at the address listed above, by depositing a true copy with the United States Postal service by first-class mail with the appropriate postage affixed thereto.
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I declare that the statements above are true to the best of my information, knowledge and belief. /s/ Kristi L. Slagh Kristi L. Slagh
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notice of appearance-rachel-SNT.pdfRead complete document text →
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STATE OF MICHIGAN DEPARTMENT OF LICENSING & REGULATORY AFFAIRS MICHIGAN ADMINISTRATIVE HEARING SYSTEM MICHIGAN TAX TRIBUNAL SBA 2012 TC ASSETS LLC, Petitioner, V CITY OF HOLLAND, Respondent. Brent Wornat BDO USA Authorized Representative for Petitioner 2929 Allen Pkwy, 20th Floor Houston, TX 77019 (713)-407-3201 bwornat@bdo.com MTT Docket No. 25-002655 Vincent L. Duckworth (P64222) Rachel L. Hillegonds (P67684) CUNNINGHAM DALMAN, P.C. Attorneys for Respondent Holland City Attorney 321 Settlers Road Holland, MI 49423 (616) 392-1821 vince@cunninghamdalman.com rachel@cunninghamdalman.com NOTICE OF APPEARANCE OF RACHEL L. HILLEGONDS Rachel L. Hillegonds, Holland Deputy City Attorney, hereby enters her appearance on behalf of Respondent, City of Holland. PLEASE TAKE NOTICE that I am entering my appearance and request service of all notices, pleadings, and orders filed. Dated: July 28, 2025 By: /s/ Rachel L. Hillegonds Rachel L. Hillegonds (P67684) Cunningham Dalman, P.C. Deputy City Attorney
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notice of appearance-vince-SNT.pdfRead complete document text →
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STATE OF MICHIGAN DEPARTMENT OF LICENSING & REGULATORY AFFAIRS MICHIGAN ADMINISTRATIVE HEARING SYSTEM MICHIGAN TAX TRIBUNAL SBA 2012 TC ASSETS LLC, Petitioner, V CITY OF HOLLAND, Respondent. Brent Wornat BDO USA Authorized Representative for Petitioner 2929 Allen Pkwy, 20th Floor Houston, TX 77019 (713)-407-3201 bwornat@bdo.com MTT Docket No. 25-002655 Vincent L. Duckworth (P64222) Rachel L. Hillegonds (P67684) CUNNINGHAM DALMAN, P.C. Attorneys for Respondent Holland City Attorney 321 Settlers Road Holland, MI 49423 (616) 392-1821 vince@cunninghamdalman.com rachel@cunninghamdalman.com NOTICE OF APPEARANCE OF VINCENT L. DUCKWORTH Vincent L. Duckworth, Holland City Attorney, hereby enters his appearance on behalf of Respondent, City of Holland. PLEASE TAKE NOTICE that I am entering my appearance and request service of all notices, pleadings, and orders filed. Dated: July 28, 2025 By: /s/ Vincent L. Duckworth Vincent L. Duckworth (P64222) Cunningham Dalman, P.C. City Attorney
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attachment to answer-SNT.pdfRead complete document text →
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07/28/2025 valuation Report AssessmentRoll Roll: 08:15 AM HOLLAND 2025 70-16-33-300-905 2025 Est. T.C.V. SBA 2012 TC ASSETS LLC Property Class: 210 253 E 26TH ST Map #: COMMERCIAL BLL CITY OF HOLLAND ASSESSOR HOLLAND, MI 49423 Land value Estimates for Land Table COM09.COMO9 OTT COMM OTHER LAND * Factors * Description Frontage Depth Front Depth Rate %Adj. Reason value 0.00 Total Acres Total Est. Land value = 00 << 2025 statement (Current Year Statement) >> Bought Bldgs. on During Leased Land 2008 139,240%102% Total 139,240 TCV-> 142,025 Pages 3 to 4. Other Personal Property Claimed value Depr Depr.value Section G. Other Assessable Personal Property 0 100 0 Section H. Assessable Tools 0 100 0 Section I. Qualified Personal Property 0 100 0 Section M. Leasehold Improvements 0 TBL 0 Section N. Buildings on Leased Land 139240 TBL 142025 Section 0. Rental Information 0 100 0 13. 1dle Equipment 0 TBL 0 14. construction in Progress 0 50 0 15 & 16. cable, Utility & cellular Assets 0 TBL 0 Pages 3 to 4. Other Personal Property Claimed value Depr Depr.value Total Cost New= 139,240 TCvV= 142,025 Assessed value= 71,000 2025 Est. T.C.V. 70-16-33-300-905 = 142,025 Est. TCV/Total Floor Area = 0.00 2024 Assessed MBOR S.E.V. Base for Cap C.P.I. 74,500 74,500 74,500 55,277 3.10 2025 New Eq. Adjustment Loss Additions Tax Adjustment Losses 0 -3,500 0 0 1713 0 2025 Assessed MBOR S.E.V. Capped ->Taxable<- PRE/MBT 71,000 71,000 71,000 56,990 56,990 0
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05._Property_Tax_Appeal_Answer_Form_Valuation_Poverty_Classification.cbf47150-f2a7-4336-97c9-7a5c7775586b.pdfRead complete document text →
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STATE OF MICHIGAN GRETCHEN WHITMER GOVERNOR DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS LANSING ORLENE HAWKS DIRECTOR PROPERTY TAX APPEAL ANSWER FORM VALUATION / EXEMPTION / CLASSIFICATION APPEAL MOAHR DOCKET NO. 25-002655 Section 1: Respondent’s Contact Information Filer Type: Local Unit of Government City Of Holland (OTTAWA) First Name M.I. Last Name/Company Name/Unit of Government Mailing Address (No., Street, P.O. Box or Rural Route) City or Town State Michigan ZIP Code Telephone Number Fax Number E-mail Address Section 2: Respondent’s Attorney/Authorized Representative’s Contact Information First Name Vincent M.I. L. Last Name Duckworth Firm Name (if any) Cunningham Dalman, P.C. Address (No., Street, P.O. Box or Rural Route) 321 Settlers Road City or Town Holland State Michigan ZIP Code 49423 Telephone Number 616-392-1821 Fax Number E-mail Address vince@cunninghamdalman.com Section 3: Subject Property Information Does the subject property have a Principal Residence Exemption of 50% or more? No Are the parcels listed by Petitioner contiguous or adjoining? If not, list which parcels adjoin one another. N/A Section 4: Explain Your Answer to this Appeal Pursuant to Michigan Tax Tribunal Rule (TTR) 277(3), you MUST submit a copy of the notice giving rise to the appeal (e.g. Board of Review Decision, Notice of Uncapping, or Assessment Change Notice) with this Small Claims Answer, if applicable. If you do not submit this document, you may be held in default.
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STATE OF MICHIGAN GRETCHEN WHITMER GOVERNOR DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS LANSING ORLENE HAWKS DIRECTOR The fair market value and true cash value claimed by Petitioner are undervalued. The property is a monopole 100 foot(+) tower. According to the Assessor's Valuation Report, attached hereto, the true cash value is $142,025 and State Equalized Value $71,000 Section 5: Jurisdictional Issues IF PETITIONER IS APPEALING THE TRUE CASH AND/OR TAXABLE VALUES Did Petitioner protest the assessment at a Board of Review (BOR)? No If yes, check which BOR Petitioner attended: If no, was the Notice of Assessment properly sent to Petitioner prior to the March BOR? *Submit a copy of the Notice of Assessment with the Answer. If the July or December BOR revised the assessment(s) at issue, did it have authority? If yes, cite the Board’s authority. Was the assessment(s) at issue established as the result of a clerical error or mutual mistake of fact? If yes, explain. Is Petitioner appealing from a State Tax Commission Order? If so, what is the issue date? IF PETITIONER IS APPEALING THE UNCAPPING OF TAXABLE VALUE When was the Notice of Uncapping, if applicable, issued? Under what statutory section was the Taxable Value uncapped? IF PETITIONER IS APPEALING THE DENIAL OF A POVERTY EXEMPTION Did Petitioner request a Poverty Exemption at a BOR? If Yes, check which BOR Petitioner attended: List the date the BOR denied Petitioner’s Poverty Exemption: IF PETITIONER IS APPEALING THE DENIAL OF AN EXEMPTION OTHER THAN POVERTY, PRINCIPAL RESIDENCE, OR QUALIFIED AGRICULTURAL EXEMPTIONS Did Petitioner request the exemption at the BOR?
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STATE OF MICHIGAN GRETCHEN WHITMER GOVERNOR DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS LANSING ORLENE HAWKS DIRECTOR If Yes, check which BOR Petitioner attended: Tax Year(s) denied: List the date the exemption was denied: What statutory section did Petitioner request the subject property be exempt? IF PETITIONER IS APPEALING THE CLASSIFICATION OF PROPERTY What do you believe the classification should be: Section 6: Valuation Information *Use the multiple parcel form for additional, contiguous parcels. Parcel Identification Number: 70-16-33-300-905 Classification of Property: Personal Commercial Current Assessed Value (also known as State Equalized Value) as established by the BOR: 71,000 Current Taxable Value as established by the BOR: 56,990 What do you believe is the fair market value (also known as True Cash Value)? 142,025 Multiply the True Cash Value by. 5 and enter here. This is your contention of Assessed Value. 71,000 If you believe the Taxable Value differs from your contention of Assessed Value, enter your contention of Taxable Value. 56,990 Electronic Signature *Typing your name below will serve as your signature Respondent or Attorney/Authorized Representative’s Signature: /s/ Vincent L. Duckworth
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SBA 2012 TC Assets LLC (MI 46934).pdfRead complete document text →
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RECEIVED » JUN 04 205 v6 %; Br VC LGAN 1 HGAN TAX TRIBUNAL STATE OF MICHIGAN GRETCHEN WHITMER DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS MARLON I. BROWN, DPA GOVERNOR LANSING DIRECTOR PROPERTY TAX APPEAL PETITION FORM VALUATION / EXEMPTION / CLASSIFICATION APPEAL Do not use this form to appeal Principal Residence Exemption, Qualified Agricultural Exemption, Special Assessment, or Non-Property tax disputes. Pursuant to Michigan Tax Tribunal Rule (TTR) 279, you MUST submit a copy of the notice giving rise to the appeal (e.g. Board of Review Decision or Notice of Uncapping) with this Small Claims Petition, if applicable. If you do not submit this document, you may be held in default. Section 1: Petitioner’s Contact Information First Name M.1. Last Name/Company Name SBA 2012 TC Assets LLC)(MI 46934) Mailing Address (No., Street, P.O. Box or Rural Route) 8051 Congress Ave. City or Town State ZIP Code Boca Raton FL 33487 Telephone Number 7 1 3-407-3201 E-mail Address (do not enter unless you want MTT to send all correspondence via e-mail) bwornat@bdo.com Section 2: Petitioner’s Attorney/Authorized Representative’s Contact Information First Name MI Last Name Brent Wornat Firm Name (if any) BDO USA Mailing Address (No., Street, P.O. Box or Rural Route) 2929 Allen Pkwy., Floor 20 City or Town State ZIP Code Houston TX 770 1 9 Telephone Number 713-407-3201 Email Address (do not enter unless you want MTT to send all correspondence via email) bwornat@bdo.com Section 3: Subject Property Information How many If you are appealing more than one parcel, are they contiguous or adjoining? parcelsareyou | [[] vest [] No* appealing? *If yes, use a multiple parcel form for information regarding any contiguous parcels. 1 **If no, you must file separate appeals for each non-contiguous or non-adjoining parcel or you will be defaulted. Property Address (No., Street, City, ST, ZIP) [If multiple, list first property's address] 253 E 26th St., Holland, MI 49422
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STATE OF MICHIGAN
GRETCHEN WHITMER
DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS
MARLON 1. BROWN, DPA
GOVERNOR
LANSING
DIRECTOR
Section 4: Issues Being Appealed (heck
all that apply)
[ True Cash and Taxable Value
[OO Poverty Exemption
[OJ Taxable Value Only (calculation)
[] Disabled Veterans Exemption
[3 Uncapping of Taxable Value
{1 Eligible Manufacturing Personal Property (ESA)
[CJ Exemption from Taxation (other than the denial of a
[1] Classification
Principal Residence or Qualified Agricultural Exemption)
Section 5: Explain the Reason for this Appeal
Tower is overvalued per Marshall and Swift.
Section 6: Jurisdictional Issues
Year(s) you are appealing:
Did you protest the assessment at a Board of Review (BOR)? [Hl] Yes
[¥]] No
if Yes, check which BOR you attended AND attach the BOR decision: [|] March
[] July
[| December
if No, check the applicable reason(s):
[wv] Not required to attend
[W] Assessment Change Notice was hot received by Petitioner
[Im] Appealing a purported Clerical Error or Mutual Mistake of Fact (if yes, include explanation in Section 5)
Appealing within 35 days of State Tax Commission Order
[ Appealing within 35 days of receipt of Notice of UncappingPage 3
STATE OF MICHIGAN
GRETCHEN WHITMER
DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS
MARLON |. BROWN, DPA
GOVERNOR
LANSING
DIRECTOR
Section 7: Valuation Information «se the muttipte parcel form for additional, contiguous parcels,
Parcel Identification Number:
70-16-33-300-805
Classification of Property:
Real
Personal
(check one)
ml
Agricultural
Commercial
Industrial
Residential
Timber-Cutover
Developmental
Utility
(check one)
Current Assessed Value (also known as State Equalized Value) as established by the BOR:
71,000
Current Taxable Value as established by the BOR:
56,990
What do you believe is the fair market value {also known as True Cash Value)?
70,000
Multiply the True Cash Value by .5 and enter here. This is your contention of Assessed Value.
35,000
if you believe the Taxable Value differs from your contention of Assessed Value, enter your contention of Taxable Value.
Section 8: Classification Information *only the Mi Dep't
of Treasury may appeat this issue to the Tribunal*
Parcel identification Number:
Current Classification of Property as established by Board of Review:
Real
Personal
{check one}
0
Agricultura)
Commercial
Industrial
Residential
Timber-Cutover
Developmental
Utility
(check one}
What do you believe is the property's classification?
Real
Personal
(check one)
0
Agricultural
Commercial
Industrial
Residential
Timber-Cutover
Developmental
Utility
(check one)
if improved property, how is the property currently being used?
if improved property, for what use was the property designed?Page 4
STATE OF MICHIGAN GRETCHEN WHITMER DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS MARLON I. BROWN, DPA GOVERNOR LANSING DIRECTOR Fee Information Does the subject property have a Principal Residence Exemption of at least 50% as of the date of the filing of this petition? ves [4 no Are you appealing ONLY the denial of a Poverty Exemption or Disabled Veterans Exemption? Yes [4 No If you answered yes to either or both of the above questions, you are not required to pay any filing fees. The filing fee is based on the greater of the State Equalized Value or Taxable Value in contention. If you
Page 5
Mi
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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 SBA 2012 TC ASSETS LLC MI 46934, Petitioner, MICHIGAN TAX TRIBUNAL SMALL CLAIMS DIVISION v MTT Docket No. 25-002655 City Of Holland, Respondent. NOTICE OF DOCKET NUMBER TAKE NOTICE that a Small Claims petition has been filed and the above-noted docket number has been assigned to that petition. The assignment of the docket number does not mean that the Tribunal has authority over the petition or that the petition complies with the Tribunal’s rules. The docket number needs to be included on all documents submitted in this case. Respondent shall file an answer to the petition within 28 days of the issuance of a copy of this Notice to Respondent. Tribunal answer forms are available on our website at www.michigan.gov/taxtrib. Respondents must utilize the appropriate answer form. Failure to file the answer within the 28-day time frame may result in the placement of Respondent in default, as provided by TTR 281. Further, an electronic copy of the petition can be reviewed by utilizing the Docket Lookup Search on the Tribunal’s website. By: __Tribunal Clerk_____ Entered: July 8, 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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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 SBA 2012 TC ASSETS LLC MI 46934, Petitioner, MICHIGAN TAX TRIBUNAL SMALL CLAIMS DIVISION v MTT Docket No. 25-002655 City Of Holland, Respondent. NOTICE OF DOCKET NUMBER TAKE NOTICE that a Small Claims petition has been filed and the above-noted docket number has been assigned to that petition. The assignment of the docket number does not mean that the Tribunal has authority over the petition or that the petition complies with the Tribunal’s rules. The docket number needs to be included on all documents submitted in this case. Respondent shall file an answer to the petition within 28 days of the issuance of a copy of this Notice to Respondent. Tribunal answer forms are available on our website at www.michigan.gov/taxtrib. Respondents must utilize the appropriate answer form. Failure to file the answer within the 28-day time frame may result in the placement of Respondent in default, as provided by TTR 281. Further, an electronic copy of the petition can be reviewed by utilizing the Docket Lookup Search on the Tribunal’s website. By: __Tribunal Clerk_____ Entered: July 8, 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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RECEIVED » JUN 04 205 v6 %; Br VC LGAN 1 HGAN TAX TRIBUNAL STATE OF MICHIGAN GRETCHEN WHITMER DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS MARLON I. BROWN, DPA GOVERNOR LANSING DIRECTOR PROPERTY TAX APPEAL PETITION FORM VALUATION / EXEMPTION / CLASSIFICATION APPEAL Do not use this form to appeal Principal Residence Exemption, Qualified Agricultural Exemption, Special Assessment, or Non-Property tax disputes. Pursuant to Michigan Tax Tribunal Rule (TTR) 279, you MUST submit a copy of the notice giving rise to the appeal (e.g. Board of Review Decision or Notice of Uncapping) with this Small Claims Petition, if applicable. If you do not submit this document, you may be held in default. Section 1: Petitioner’s Contact Information First Name M.1. Last Name/Company Name SBA 2012 TC Assets LLC)(MI 46934) Mailing Address (No., Street, P.O. Box or Rural Route) 8051 Congress Ave. City or Town State ZIP Code Boca Raton FL 33487 Telephone Number 7 1 3-407-3201 E-mail Address (do not enter unless you want MTT to send all correspondence via e-mail) bwornat@bdo.com Section 2: Petitioner’s Attorney/Authorized Representative’s Contact Information First Name MI Last Name Brent Wornat Firm Name (if any) BDO USA Mailing Address (No., Street, P.O. Box or Rural Route) 2929 Allen Pkwy., Floor 20 City or Town State ZIP Code Houston TX 770 1 9 Telephone Number 713-407-3201 Email Address (do not enter unless you want MTT to send all correspondence via email) bwornat@bdo.com Section 3: Subject Property Information How many If you are appealing more than one parcel, are they contiguous or adjoining? parcelsareyou | [[] vest [] No* appealing? *If yes, use a multiple parcel form for information regarding any contiguous parcels. 1 **If no, you must file separate appeals for each non-contiguous or non-adjoining parcel or you will be defaulted. Property Address (No., Street, City, ST, ZIP) [If multiple, list first property's address] 253 E 26th St., Holland, MI 49422
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STATE OF MICHIGAN
GRETCHEN WHITMER
DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS
MARLON 1. BROWN, DPA
GOVERNOR
LANSING
DIRECTOR
Section 4: Issues Being Appealed (heck
all that apply)
[ True Cash and Taxable Value
[OO Poverty Exemption
[OJ Taxable Value Only (calculation)
[] Disabled Veterans Exemption
[3 Uncapping of Taxable Value
{1 Eligible Manufacturing Personal Property (ESA)
[CJ Exemption from Taxation (other than the denial of a
[1] Classification
Principal Residence or Qualified Agricultural Exemption)
Section 5: Explain the Reason for this Appeal
Tower is overvalued per Marshall and Swift.
Section 6: Jurisdictional Issues
Year(s) you are appealing:
Did you protest the assessment at a Board of Review (BOR)? [Hl] Yes
[¥]] No
if Yes, check which BOR you attended AND attach the BOR decision: [|] March
[] July
[| December
if No, check the applicable reason(s):
[wv] Not required to attend
[W] Assessment Change Notice was hot received by Petitioner
[Im] Appealing a purported Clerical Error or Mutual Mistake of Fact (if yes, include explanation in Section 5)
Appealing within 35 days of State Tax Commission Order
[ Appealing within 35 days of receipt of Notice of UncappingPage 3
STATE OF MICHIGAN
GRETCHEN WHITMER
DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS
MARLON |. BROWN, DPA
GOVERNOR
LANSING
DIRECTOR
Section 7: Valuation Information «se the muttipte parcel form for additional, contiguous parcels,
Parcel Identification Number:
70-16-33-300-805
Classification of Property:
Real
Personal
(check one)
ml
Agricultural
Commercial
Industrial
Residential
Timber-Cutover
Developmental
Utility
(check one)
Current Assessed Value (also known as State Equalized Value) as established by the BOR:
71,000
Current Taxable Value as established by the BOR:
56,990
What do you believe is the fair market value {also known as True Cash Value)?
70,000
Multiply the True Cash Value by .5 and enter here. This is your contention of Assessed Value.
35,000
if you believe the Taxable Value differs from your contention of Assessed Value, enter your contention of Taxable Value.
Section 8: Classification Information *only the Mi Dep't
of Treasury may appeat this issue to the Tribunal*
Parcel identification Number:
Current Classification of Property as established by Board of Review:
Real
Personal
{check one}
0
Agricultura)
Commercial
Industrial
Residential
Timber-Cutover
Developmental
Utility
(check one}
What do you believe is the property's classification?
Real
Personal
(check one)
0
Agricultural
Commercial
Industrial
Residential
Timber-Cutover
Developmental
Utility
(check one)
if improved property, how is the property currently being used?
if improved property, for what use was the property designed?Page 4
STATE OF MICHIGAN GRETCHEN WHITMER DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS MARLON I. BROWN, DPA GOVERNOR LANSING DIRECTOR Fee Information Does the subject property have a Principal Residence Exemption of at least 50% as of the date of the filing of this petition? ves [4 no Are you appealing ONLY the denial of a Poverty Exemption or Disabled Veterans Exemption? Yes [4 No If you answered yes to either or both of the above questions, you are not required to pay any filing fees. The filing fee is based on the greater of the State Equalized Value or Taxable Value in contention. If you
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Mi
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