Record Finder / 26-001345-TT
Michigan
Spc Of West Michigan LLC Petitioner Vs. Township Of Allendale Respondent
- Petitioner
- Spc Of West Michigan LLC
- Respondent
- Township Of Allendale
Case overview
- Docket number
- 26-001345-TT
- Status
- Ready Schedule
- CaseType
- ET Property
- Division
- ET
- County
- Ottawa
- Judge
- No judge assigned
Docket history
| Line # | Subject | Filer | Line Ref | Enter Date/Post Mark | Fee | Related Item |
|---|---|---|---|---|---|---|
| 6 | Proof of service of petition was received. | Not recorded | Not recorded | 09/25/2026 | Not recorded | Download |
| Not recorded | Not recorded | Not recorded | Not recorded | Not recorded | Not recorded | Download |
| 5 | Answer was received. | Not recorded | Not recorded | 09/08/2026 | Not recorded | Download |
| 4 | Appearance | Not recorded | Not recorded | 09/08/2026 | Not recorded | Download |
| Not recorded | Not recorded | Not recorded | Not recorded | Not recorded | Not recorded | Download |
| 3 | Petition has been verified | PET | 1 | 08/10/2026 | Not recorded | Download |
| Not recorded | Not recorded | Not recorded | Not recorded | Not recorded | Not recorded | Download |
| 2 | Notice of Docket Number ET | Not recorded | Not recorded | 08/10/2026 | Not recorded | Download |
| 1 | A petition was received. | PET | Not recorded | 05/24/2026 | $400.00 | Download |
| Not recorded | Not recorded | Not recorded | Not recorded | Not recorded | Not recorded | Download |
Documents
Proof of Service_SPC of West Michigan LLC_26-001345.pdfRead complete document text →
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To) = STATE OF MICHIGAN GRETCHEN WHITMER DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS MARLON I. BROWN, DPA GOVERNOR LANSING DIRECTOR SPC of West Michigan LLC MICHIGAN TAX TRIBUNAL Petitioner(s) \Y MTT Docket No. 26-001345 Township of Allendale Respondent(s) PROOF OF SERVICE FOR PROPERTY TAX PETITION *To be filed after the Tribunal issues the Notice of Docket Number* Rebecca Adler states that on 9/24/26 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): Connor Galligan, Assessor, Allendale Township Assessing Office, 6676 Lake Michigan Drive, Box 539, Allendale, MT 49407 2. City Clerk or Township Supervisor/Clerk (via certified mail): Jody L Hansen, Township Clerk, Allendale Township Clerk's Office 6676 Lake Michigan Drive, P.O. Box 539, Allendale, MI 49401 3. County Equalization Director (via first class mail or personal service): Ottawa County Equalization Director, 12220 Filmore St, Room 110, West Olive, MI 49460 4. County Clerk (via first class mail or personal service): County Clerk, Ottawa County Clerk's Office, 12220 Fillmore Street, Room 130, West Olive, MI 49466 5. Secretary of the local school board (via first class mail or personal service): School Board Secretary, Allendale Public School District, 10505 Learning Lane, Allendale Charter Township, MI'494071 6. State Treasurer (via first class mail): Michigan Department of Treasury, State Treasurer 430 W. Allegan Lansing, MI 48922 /s/ Rebecca Adler Rebecca Adler [Signature of person who is serving/mailing copy] [Print/type name of person serving/mailing copy] MICHIGAN TAX TRIBUNAL - 611 W. OTTAWA ST., LANSING, MI 48933 - 517-335-9760 PO BOX 30232, LANSING, MI 48909 - Other Carriers: 2407 N. GRAND RIVER AVE., LANSING, MI 48906
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SubsequentFiling.pdfRead complete document text →
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STATE OF MICHIGAN GRETCHEN WHITMER GOVERNOR DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS LANSING MARLON I. BROWN, DPA DIRECTOR MICHIGAN TAX TRIBUNAL · 611 W. OTTAWA ST., LANSING, MI 48933 · 517-335-9760 PO BOX 30232, LANSING, MI 48909 · Other Carriers: 2407 N. GRAND RIVER AVE., LANSING, MI 48906 MICHIGAN TAX TRIBUNAL Docket Number: 26-001345 Is this case currently pending in the Small Claims Division? No Party Filing Document Petitioner Files Document Type: Proof of Service: Petition Attachment File Name: Proof of Service_SPC of West Michigan LLC_26-001345 Fee Information Filing Fee: $ 0.00 Payment Information Payment: $ 0.00
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Respondent's Answer to Petition and Affirmative Defenses with PoS - 8-18-26 (2).pdfRead complete document text →
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STATE OF MICHIGAN DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS SPC OF WEST MICHIGAN LLC, Petitioner, Docket No. 26-001345 Parcel No. 70-09-24-465-002 Vv. TOWNSHIP OF ALLENDALE, Respondent. Steve Johnson Representative for Petitioner Bradley J. Fisher (P64608) 436 N. Center Street SCHOLTEN FANT Northville, Michigan 48167 Attorneys for Respondent Phone: (248) 392-4342 100 N. Third St. PO BOX 454 info@mitaxappeal.com Grand Haven, MI 49417 Phone: (616) 842-3030 bfisher@scholtenfant.com RESPONDENT’S ANSWER TO PETITIONER’S ENTIRE TRIBUNAL PROPERTY TAX PETITION NOW COMES the Respondent, ALLENDALE CHARTER TOWNSHIP, by and through its attorneys, SCHOLTEN FANT, and for its Answer to Petitioner’s Entire Tribunal Property Tax Petition states as follows: Admitted upon information and belief. Admitted. N/A. N/A. N/A. Admitted. Admitted. N/A. N/A. oP ND YM FP YN OP
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10. Lt. 12, 13. 14. 15. 16. 17. 18. LS. 20. Admitted upon information and belief. Admitted. Neither admitted nor denied for lack of sufficient knowledge or information as to form a belief, and therefore leaves the Petitioner to its proofs. Admitted upon information and belief. Admitted upon information and belief N/A. Admitted upon information and belief. Neither admitted nor denied for lack of sufficient knowledge or information as to form a belief, and therefore leaves the Petitioner to its proofs. Neither admitted nor denied for lack of sufficient knowledge or information as to form a belief, and therefore leaves the Petitioner to its proofs. Respondent respectfully requests that the Tribunal deny Petitioner’s requested relief, affirm the assessments made by Respondent’s Assessor, award Respondent its costs and attorney’s fees in responding to this action and award such further relief that it deems appropriate under the circumstances. Neither admitted nor denied for lack of sufficient knowledge or information as to form a belief, and therefore leaves the Petitioner to its proofs. WHEREFORE, Respondent respectfully requests that the Tribunal deny Petitioner’s requested relief, affirm the assessments made by Respondent’s Assessor, award Respondent its costs and attorney’s fees in responding to this action and award such further relief that it deems appropriate under the circumstances. Dated: August 18, 2026 y submitted, FANT Bradley J. Risher (P64608) Attorneys for Respondent, Allendale Twp.
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AFFIRMATIVE DEFENSES TO PETITIONER’S PETITION NOW COMES the Respondent, TOWNSHIP OF ALLENDALE, by and through its attorneys, SCHOLTEN FANT, and states that it may rely on one or all of the following affirmative defenses: Li The appropriate methods of assessing the Subject Property were used and those methods conform to the methods used to assess similarly situated property in the State. 2. Petitioner has failed to state a claim upon which relief can be granted. 3, Petitioner may not be a proper party-in-interest. 4, Petitioner may not have standing to appeal. 5. The Tribunal may lack subject matter jurisdiction over this appeal. 6. Petitioner may have failed to comply with state property tax law by, inter alia, failing to report or failing to report completely its assessable property such that its property taxes were delinquent or underpaid, such that Petitioner is precluded from appealing its property values, and, such that Respondent should be awarded damages. 7 Respondent reserves the right to add additional affirmative defenses as they become known to it through discovery in this matter. WHEREFORE, Respondent requests that the Tribunal affirm the 2025 assessed and taxable values as determined by Respondent, to dismiss the Petition, and award Respondent costs, attorney fees and any other relief that the Tribunal determines is fair, just and equitable. Respe¢tfully submitted, SCHOLTEN FANT Dated: August 18, 2026 By: Bradley J. Fishet¥P64608) Attorneys for Respondent, Allendale Twp.
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STATE OF MICHIGAN DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS SPC OF WEST MICHIGAN LLC, Petitioner, Docket No. 26-001345 Parcel No. 70-09-24-465-002 V. TOWNSHIP OF ALLENDALE, Respondent. Steve Johnson Representative for Petitioner Bradley J. Fisher (P64608) 436 N. Center Street SCHOLTEN FANT Northville, Michigan 48167 Attorneys for Respondent Phone: (248) 392-4342 100 N. Third St. PO BOX 454 info@mitaxappeal.com Grand Haven, MI 49417 Phone: (616) 842-3030 bfisher@scholtenfant.com PROOF OF SERVICE The undersigned certifies that a copy of the Appearance and Respondent's Answer to Property Tax Petition and Affirmative Defenses to Petitioner’s Property Tax Petition was e-filed with the Michigan Tax Tribunal and served upon all parties and/or attorneys of record to this action to their addresses as disclosed by the pleadings, on August 18, 2026, via email and U.S. Mail First Class, from Grand Haven, Michigan, with postage thereon fully prepaid. Dated: August 18, 2026 nerly Tapp Legal Assistant to Bradley J. Fisher
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Appearance - 8-18-26 (2).pdfRead complete document text →
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STATE OF MICHIGAN DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS SPC OF WEST MICHIGAN LLC, Petitioner, Docket No. 26-001345 Parcel No. 70-09-24-465-002 V. TOWNSHIP OF ALLENDALE, Respondent. Steve Johnson Representative for Petitioner Bradley J. Fisher (P64608) 436 N. Center Street SCHOLTEN FANT Northville, Michigan 48167 Attorneys for Respondent Phone: (248) 392-4342 100 N. Third St. PO BOX 454 info@mitaxappeal.com Grand Haven, MI 49417 Phone: (616) 842-3030 bfisher@scholtenfant.com APPEARANCE PLEASE ENTER THE APPEARANCE of the law firm of Scholten Fant, as attorneys of record for the above-named Respondent, Allendale Charter T hip, in the above cause. SCHQLTEN/FANT Dated: August 18, 2026 B vy: Bradley ‘4Eisher(P 64608) Attorneys for Respondent Allendale Charter Township
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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: 26-001345 Is this case currently pending in the Small Claims Division? No Party Filing Document Respondent Files Document Type: Appearance Attachment File Name: Appearance - 8-18-26 (2) Document Type: Response to Order - Answer Attachment File Name: Respondent's Answer to Petition and Affirmative Defenses with PoS - 8- 18-26 (2) Fee Information Filing Fee: $ 0.00 Payment Information Payment: $ 0.00
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SPC of West Michigan LLC ET-Petition-Prop-fillable.pdfRead complete document text →
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v STATE OF MICHIGAN GRETCHEN WHITMER DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS MARLON I. BROWN, DPA GOVERNOR DIRECTOR LANSING _____________________________, MICHIGAN TAX TRIBUNAL Petitioner(s) MTT Docket No. _____________________________, Respondent(s) ENTIRE TRIBUNAL PROPERTY TAX PETITION 1. Property Parcel No: _____________________________________________ (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 ___real ___personal. 3. If more than one parcel of real property is under appeal, are the properties contiguous? ___Yes ___No. (If no, separate Petitions are required for each non contiguous parcel.) 4. Are all of the parcels of personal property located on a parcel of real property under appeal? ___Yes ___No. (If no, separate Petitions are required for each parcel of personal property not located on a parcel of real property under appeal.) 5. If parcels of personal property are under appeal, when were the personal property statements filed by parcel number (attach additional page if necessary): 6. The property identified above is classified as _________________________ 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 SPC of West Michigan LLC Township of Allendale 70-09-24-465-002 X X N/A Commercial
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MTT Docket No. _________________ Page 2 of 4 8. If a protest was required and no protest was made, list the separate and specific facts upon which Petitioner relies to invoke the Tribunal’s authority over the assessment or assessments at issue (attach additional page if necessary): 9. If the appeal was not submitted by the deadline for the filing of an appeal for the classification or classifications of the properties at issue (i.e., May 31 or July 31 of the tax year involved), list the separate and specific facts upon which Petitioner relies to invoke the Tribunal’s authority over the assessment or assessments at issue (attach additional page if necessary): 10. The property or properties at issue are located in _______________County. The property or properties’ address is: 11. The assessment or assessments at issue were established by the (applicable local governmental unit): ________________________________________ 12. Petitioner’s legal residence or principal office address is: 13. This appeal involves issues relating to the (check all that are applicable): ________the property or properties’ true cash and taxable values ________the property or properties’ taxable value only If the property or properties’ taxable value is at issue, is there a dispute as to the value of an addition or loss? ___ Yes ___No ________uniformity of the property or properties’ assessment ________the property or the properties’ exemption from ad valorem taxation under MCL ______ 14. The tax year(s) at issue are: _______________________________________ N/A N/A Ottawa 5135 Lake Michigan Dr, Allendale, MI 49401 Township of Allendale 100 Cesar E Chavez Ave SW, Suite 100, Grand Rapids, MI 49503 X 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 18. The values in dispute for the property identified above are: Tax Year True Cash Value State Equalized Value Taxable Value 19. Petitioner requests the following relief (attach additional page if necessary): 20. List the separate and specific facts upon which Petitioner relies to support the relief requested (attach additional page if necessary): N/A 2026 1,353,,000 676,500 553,681 2026 650,000 325,000 325,000 2026 703,000 351,500 228,681 Petitioner requests the Tribunal reduce the assessed and state equalized values from 676,500 to 325,000, and taxable value from 553,681 to 325,000 and order a refund with interest as provided in the Tax Tribunal Act. Our initial review of the subject property indicates the assessment exceeds 50% of the true cash value.
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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: Email Address: _________________________________________________________ Mailing Address: Telephone Number: _____________________________________________________ Date: _________________________________________________________________ /s/ Steve Johnson Steve Johnson info@mitaxappeal.com 436 N Center St, Northville, MI 48167 248-392-4342 May 24, 2026
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EntireTribunalCaseISPetition.pdfRead complete document text →
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STATE OF MICHIGAN GRETCHEN WHITMER GOVERNOR DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS LANSING MARLON I. BROWN, DPA DIRECTOR Entire Tribunal Case Information Sheet - Petitioner MTT DOCKET NO. Section 1: Petitioner’s Contact Information Filer type: Organization Local Unit of Government First Name M.I. Last Name/Company Name SPC of West Michigan LLC Home Address (No., Street, P.O. Box or Rural Route) 100 Cesar E Chavez Ave SW, Suite 100 City or Town Grand Rapids State Michigan ZIP Code 49503 Telephone Number 248-392-4342 E-mail Address (do not enter unless you want MTT to send all correspondence via e-mail) info@mitaxappeal.com Section 2: Attorney/Authorized Representative’s Contact Information First Name Steve M.I. Last Name Johnson Firm Name (if any) Michigan Tax Appeal Services Address (No., Street, P.O. Box or Rural Route) 436 N. Center Street City or Town Northville State Michigan ZIP Code 48167 Telephone Number 248-392-4342 E-mail Address (do not enter unless you want MTT to send all correspondence via e-mail) info@mitaxappeal.com Section 3: Issue Please designate one: Valuation Section 4: Subject Property Information How many parcels are you appealing? 1 Property Address (No., Street, City, ST, ZIP) [If multiple, list first property’s address] 5135 Lake Michigan Dr Allendale
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STATE OF MICHIGAN GRETCHEN WHITMER GOVERNOR DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS LANSING MARLON I. BROWN, DPA DIRECTOR Michigan 49401 Taxing Authority (City or Township) Township Of Allendale (OTTAWA) County Ottawa If you are appealing more than one parcel, are they contiguous or adjoining? (*If no, you must file separate appeals for each non-contiguous or non-adjoining parcel.) N/A Section 5: Check which of the following you are appealing (check all that apply) True Cash and Taxable Values If “Other”, please explain: Section 6: Valuation Information for Each Parcel under Appeal Parcel Number: 70-09-24-465-002 Classification of Property: Real (check one) Commercial (check one) Current Assessed Value (also known as State Equalized Value) as established by the Board of Review: 676500 Current Taxable Value as established by the Board of Review: 553681 What do you believe is the fair market value (also known as True Cash Value)? 650000 Multiply the True Cash Value by 50% and enter here. This is your contention of Assessed Value (also known as State Equalized Value). 325000 If you belive the Taxable Value differs from your contention of Assessed Value, enter your contention of Taxable Value. Section 7: Assessment Information Type of Tax Assessment(s): Assessment Number(s): Check all that is being appealed: Check what action prompted this appeal: If “other,” please explain:
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STATE OF MICHIGAN GRETCHEN WHITMER GOVERNOR DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS LANSING MARLON I. BROWN, DPA DIRECTOR Section 8: Special Assessment Information Type of Special Assessment: Did you protest the special assessment at the hearing held to confirm the special assessment roll? If Yes, what was the date of the hearing held to confirm the special assessment roll? If No, please explain: Fee Information The filing fee is based on the greater of State Equalized Value or Taxable Value in contention. If you are appealing more than one parcel, the parcel with the highest State Equalized Value or Taxable Value in contention will be used to determine your filing fee, plus $25.00 will be added for each additional parcel being appealed. If the State Equalized Value or Taxable Value in contention is: Your filing fee is: $100,000.00 and under $250.00 $100,000.01 to $500,000.00 $400.00 $Over $500,000.00 $600.00 * Plus $25.00 for each additional parcel, not to exceed a total filing fee of $2,000.00. A fee of $250.00 is required for the filing of a Special Assessment Appeal. A fee of $250.00 is required for the filing of an Equalization Tax Appeal. A fee of $250.00 is required for the filing of a Non-Property Tax Appeal. A fee of $150.00 is required for the filing of a Classification Tax Appeal Electronic Signature *Typing your name below will serve as your signature Petitioner or Attorney/Authorized Representative’s Signature: /s/ Steve Johnson Payment Information Amount: 0 Success: True Message: "" Waiver Code: Transaction Number: 26052486755171 Supporting Waiver Documents:
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ET_Notice_of_Docket_Number.2026-08-10_06-25-06.pdfRead complete document text →
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STATE OF MICHIGAN GRETCHEN WHITMER GOVERNOR DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS LANSING MARLON I. BROWN, DPA DIRECTOR MICHIGAN TAX TRIBUNAL · 611 W. OTTAWA ST., LANSING, MI 48933 · 517-335-9760 PO BOX 30232, LANSING, MI 48909 · Other Carriers: 2407 N. GRAND RIVER AVE., LANSING, MI 48906 SPC of West Michigan LLC, Petitioner, MICHIGAN TAX TRIBUNAL v MTT Docket No.: 26-001345 Township Of Allendale, 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: August 10, 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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SPC of West Michigan LLC ET-Petition-Prop-fillable.pdfRead complete document text →
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v STATE OF MICHIGAN GRETCHEN WHITMER DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS MARLON I. BROWN, DPA GOVERNOR DIRECTOR LANSING _____________________________, MICHIGAN TAX TRIBUNAL Petitioner(s) MTT Docket No. _____________________________, Respondent(s) ENTIRE TRIBUNAL PROPERTY TAX PETITION 1. Property Parcel No: _____________________________________________ (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 ___real ___personal. 3. If more than one parcel of real property is under appeal, are the properties contiguous? ___Yes ___No. (If no, separate Petitions are required for each non contiguous parcel.) 4. Are all of the parcels of personal property located on a parcel of real property under appeal? ___Yes ___No. (If no, separate Petitions are required for each parcel of personal property not located on a parcel of real property under appeal.) 5. If parcels of personal property are under appeal, when were the personal property statements filed by parcel number (attach additional page if necessary): 6. The property identified above is classified as _________________________ 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 SPC of West Michigan LLC Township of Allendale 70-09-24-465-002 X X N/A Commercial
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MTT Docket No. _________________ Page 2 of 4 8. If a protest was required and no protest was made, list the separate and specific facts upon which Petitioner relies to invoke the Tribunal’s authority over the assessment or assessments at issue (attach additional page if necessary): 9. If the appeal was not submitted by the deadline for the filing of an appeal for the classification or classifications of the properties at issue (i.e., May 31 or July 31 of the tax year involved), list the separate and specific facts upon which Petitioner relies to invoke the Tribunal’s authority over the assessment or assessments at issue (attach additional page if necessary): 10. The property or properties at issue are located in _______________County. The property or properties’ address is: 11. The assessment or assessments at issue were established by the (applicable local governmental unit): ________________________________________ 12. Petitioner’s legal residence or principal office address is: 13. This appeal involves issues relating to the (check all that are applicable): ________the property or properties’ true cash and taxable values ________the property or properties’ taxable value only If the property or properties’ taxable value is at issue, is there a dispute as to the value of an addition or loss? ___ Yes ___No ________uniformity of the property or properties’ assessment ________the property or the properties’ exemption from ad valorem taxation under MCL ______ 14. The tax year(s) at issue are: _______________________________________ N/A N/A Ottawa 5135 Lake Michigan Dr, Allendale, MI 49401 Township of Allendale 100 Cesar E Chavez Ave SW, Suite 100, Grand Rapids, MI 49503 X 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 18. The values in dispute for the property identified above are: Tax Year True Cash Value State Equalized Value Taxable Value 19. Petitioner requests the following relief (attach additional page if necessary): 20. List the separate and specific facts upon which Petitioner relies to support the relief requested (attach additional page if necessary): N/A 2026 1,353,,000 676,500 553,681 2026 650,000 325,000 325,000 2026 703,000 351,500 228,681 Petitioner requests the Tribunal reduce the assessed and state equalized values from 676,500 to 325,000, and taxable value from 553,681 to 325,000 and order a refund with interest as provided in the Tax Tribunal Act. Our initial review of the subject property indicates the assessment exceeds 50% of the true cash value.
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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: Email Address: _________________________________________________________ Mailing Address: Telephone Number: _____________________________________________________ Date: _________________________________________________________________ /s/ Steve Johnson Steve Johnson info@mitaxappeal.com 436 N Center St, Northville, MI 48167 248-392-4342 May 24, 2026
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STATE OF MICHIGAN GRETCHEN WHITMER GOVERNOR DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS LANSING MARLON I. BROWN, DPA DIRECTOR Entire Tribunal Case Information Sheet - Petitioner MTT DOCKET NO. Section 1: Petitioner’s Contact Information Filer type: Organization Local Unit of Government First Name M.I. Last Name/Company Name SPC of West Michigan LLC Home Address (No., Street, P.O. Box or Rural Route) 100 Cesar E Chavez Ave SW, Suite 100 City or Town Grand Rapids State Michigan ZIP Code 49503 Telephone Number 248-392-4342 E-mail Address (do not enter unless you want MTT to send all correspondence via e-mail) info@mitaxappeal.com Section 2: Attorney/Authorized Representative’s Contact Information First Name Steve M.I. Last Name Johnson Firm Name (if any) Michigan Tax Appeal Services Address (No., Street, P.O. Box or Rural Route) 436 N. Center Street City or Town Northville State Michigan ZIP Code 48167 Telephone Number 248-392-4342 E-mail Address (do not enter unless you want MTT to send all correspondence via e-mail) info@mitaxappeal.com Section 3: Issue Please designate one: Valuation Section 4: Subject Property Information How many parcels are you appealing? 1 Property Address (No., Street, City, ST, ZIP) [If multiple, list first property’s address] 5135 Lake Michigan Dr Allendale
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STATE OF MICHIGAN GRETCHEN WHITMER GOVERNOR DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS LANSING MARLON I. BROWN, DPA DIRECTOR Michigan 49401 Taxing Authority (City or Township) Township Of Allendale (OTTAWA) County Ottawa If you are appealing more than one parcel, are they contiguous or adjoining? (*If no, you must file separate appeals for each non-contiguous or non-adjoining parcel.) N/A Section 5: Check which of the following you are appealing (check all that apply) True Cash and Taxable Values If “Other”, please explain: Section 6: Valuation Information for Each Parcel under Appeal Parcel Number: 70-09-24-465-002 Classification of Property: Real (check one) Commercial (check one) Current Assessed Value (also known as State Equalized Value) as established by the Board of Review: 676500 Current Taxable Value as established by the Board of Review: 553681 What do you believe is the fair market value (also known as True Cash Value)? 650000 Multiply the True Cash Value by 50% and enter here. This is your contention of Assessed Value (also known as State Equalized Value). 325000 If you belive the Taxable Value differs from your contention of Assessed Value, enter your contention of Taxable Value. Section 7: Assessment Information Type of Tax Assessment(s): Assessment Number(s): Check all that is being appealed: Check what action prompted this appeal: If “other,” please explain:
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STATE OF MICHIGAN GRETCHEN WHITMER GOVERNOR DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS LANSING MARLON I. BROWN, DPA DIRECTOR Section 8: Special Assessment Information Type of Special Assessment: Did you protest the special assessment at the hearing held to confirm the special assessment roll? If Yes, what was the date of the hearing held to confirm the special assessment roll? If No, please explain: Fee Information The filing fee is based on the greater of State Equalized Value or Taxable Value in contention. If you are appealing more than one parcel, the parcel with the highest State Equalized Value or Taxable Value in contention will be used to determine your filing fee, plus $25.00 will be added for each additional parcel being appealed. If the State Equalized Value or Taxable Value in contention is: Your filing fee is: $100,000.00 and under $250.00 $100,000.01 to $500,000.00 $400.00 $Over $500,000.00 $600.00 * Plus $25.00 for each additional parcel, not to exceed a total filing fee of $2,000.00. A fee of $250.00 is required for the filing of a Special Assessment Appeal. A fee of $250.00 is required for the filing of an Equalization Tax Appeal. A fee of $250.00 is required for the filing of a Non-Property Tax Appeal. A fee of $150.00 is required for the filing of a Classification Tax Appeal Electronic Signature *Typing your name below will serve as your signature Petitioner or Attorney/Authorized Representative’s Signature: /s/ Steve Johnson Payment Information Amount: 0 Success: True Message: "" Waiver Code: Transaction Number: 26052486755171 Supporting Waiver Documents:
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