Record Finder / 26-002635-TT
Michigan

Sresl LLC Petitioner Vs. Township Of Allendale Respondent

Petitioner
Sresl LLC
Respondent
Township Of Allendale

Case overview

Docket number
26-002635-TT
Status
Ready Sched Prehearing Date Certain
CaseType
ET Property
Division
ET
County
Ottawa
Judge
No judge assigned

Docket history

Line #SubjectFilerLine RefEnter Date/Post MarkFeeRelated Item
7Prehearing General CallNot recordedNot recorded10/01/2026Not recordedDownload
6Proof of service of petition was received.PETNot recorded08/19/2026Not recordedDownload
5Answer was received.Not recordedNot recorded08/18/2026Not recordedDownload
4AppearanceNot recordedNot recorded08/18/2026Not recordedDownload
Not recordedNot recordedNot recordedNot recordedNot recordedNot recordedDownload
3Petition has been verifiedPET107/11/2026Not recordedDownload
2Notice of Docket Number ETNot recordedNot recorded07/11/2026Not recordedDownload
1A petition was received.PETNot recorded05/13/2026$400.00Download

Documents

Prehearing_General_Call.2026-10-01_08-58-37.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

NOTICE OF SEPTEMBER 1- 15, 2027 PREHEARING GENERAL CALL AND ORDER 

OF PROCEDURE

SRESL LLC,

Petitioner,

v

 

 

Township Of Allendale,

Respondent.

 MTT Docket No. 26-002635

Please be advised that 26-002635 has been placed on a two-week Prehearing General 

Call commencing September 01, 2027. Unless ordered otherwise, parties will be 

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

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

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

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

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

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

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

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

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

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

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

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

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

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

Protective Order will be published.

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

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

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

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

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

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

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

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

of the Tribunal’s website. 

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

website for more information.

Page 2

MTT Docket No. 26-002635

Page 2 of 3

IT IS ORDERED that the parties shall:

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

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

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

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

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

by May 5, 2027. Valuation disclosures will not be admitted into evidence unless 

disclosed and furnished in accordance with this order (even though admissible) 

except upon a finding of good cause by the Tribunal.

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

Statements by May 5, 2027. Witnesses, with the exception of rebuttal witnesses, will 

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

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

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

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

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

May 5, 2027, which means all discovery has been requested, all Motions to Compel 

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

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

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

during “Pre-Valuation Disclosure” discovery.

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

September 1, 2027, which means all discovery has been requested, all Motions to 

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

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

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

on the opposing party’s Prehearing Statement.

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

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

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

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

week before they are scheduled to appear. 

By:_____________________________________

Patricia L. Halm, Tribunal Chair

Entered: October 1, 2026

Page 3

MTT Docket No. 26-002635

Page 3 of 3

PROOF OF SERVICE

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

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

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

representatives.

By: Tribunal Clerk

Page 4

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA

DIRECTOR

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

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

NOTICE OF SEPTEMBER 1- 15, 2027 PREHEARING GENERAL CALL AND ORDER 

OF PROCEDURE

SRESL

Page 5

M

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Page 1

on 

PROPERTY TAX 

CONSULTANTS 

August 14, 2026 

RECEIVED 

AUG 1 9 2026 

MICHIGAN TAX TRIBUNAL 

YOUR PROPERTY TAX EXPERTS SINCE 1989 

RE: 

Notice of Docket Number for Entire Tribunal petition at Michigan Tax Tribunal 

MTT Docket # 

26 -00r63J 

Enclosed please find a copy of the petition containing the docket number assigned by the 

Michigan Tax Tribunal, proof of service and copies of additional required documentation for the 

above captioned matter. 

Very truly yours, 

JA/ac 

Enclosures

Page 2

STATE OF MICHIGAN 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MICHIGAN 

Property Tax Consultants for: SRESL LLC 

Petitioner 

TAX TRIBUNAL 

v 

PETITION 

MTT Docket # 26-002635 

Allendale Township 

Respondent 

PROOF [OF SERVICE 

Jon Aylsworth, deposes and says that on August 

above-captioned matter upon: 

Via certified mail, return receipt requested, with p 

Assessor, Allendale Township 

PO Box 539, Allendale, MI 49401]; 

Clerk, Allendale Township 

PO Box 539, Allendale, MI 49401 

: 

4, 2026 he served a copy of the Petition relative to the 

roper postage affixed thereto. 

Via United States First-Class mail with proper postage affixed thereto. 

Clerk, Ottawa County 

12220 Fillmore St, West Olive, MI 

Director of Equalization, Ottawa County 

12220 Fillmore St, West Olive, MI 

Secretary of School Board, Allendale Publ 

49460 

49460 

: 

¢ School Distict 

10505 Learning Lane, Allendale, MI 49401 

Secretary of School Board, Ottawa Interme 

13663 Port Sheldon St, Holland, M 

State Treasurer, Michigan Department of 

430 W. Allegan, Lansing, 

Clerk of the Court, Michigan Tax Tribunal 

MI pedis 

diate School District 

149424 

teasury

Page 3

RECEIVED 

aly 

| 

MAY 13 2026 

PROPERTY TAX 

MICHIGAN TAX TRIBUNAL. 

CONSULTANTS 

: 

YOUR PROPERTY TAX EXPERTS SINCE 1989 

May 13, 2026 

Clerk of the Court 

Michigan Tax Tribunal 

P.O. Box 30232 

Lansing, MI 48909 

RE: 

Property Tax Consultants for SRESL LLC 

Parcel # 70-09-26-227-037 v. Allendale Township 

Dear Clerk, 

i 

Enclosed please find Petitioner's Petition and Proof of Service for filing in the above captioned matter. 

Also enclosed is our check in the amount of $400.00 representing the filing fee in this matter, 

Enclosures

Page 4

Property Tax Consultants for SRESL LLC, 

STATE OF MICHIGAN 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MICHIGAN 

v 

Allendale Township, 

follows: 

TAX TRIBUNAL 

MTT Docket No. 26-002635 

PETITION 

: 

Petitioner, SRESL LLC, through their agent, Property Tax Consultants, petitions this Tribunal as 

Petitioner is SRESL LLC, whose principal office or address is 7016 Tyler St, Hudsonville, MI 

49426. 

Respondent, Allendale Township, establishes levies and collects the property taxes on the subject 

propetty. 

The property identification is # 70-09-26-227-037, and the subject property address is 5630 Lake 

Michigan Dr, Allendale, MI 49401. The p operty is classified as commercial, real property. 

Petitioners Property is presently used for commercial. Petitioner believes that Petitioner’s 

Property was originally designed to be usd 

The propeity is located in Ottawa County 

Ottawa Area Intermediate School District. 

d for commercial. 

and the school districts of Allendale Public and the 

This matter involves issues relating to the true cash and taxable values for the parcel referenced 

above for the 2026 tax year. 

For tax year 2026, Respondent’s Board of Review determined an assessed value of $1,252,600 a 

state equalized value of $1,252,600 and a taxable value of $1,201,899. 

Petitioner is appealing directly to the Michigan Tax Tribynal. 

The 2026 values set by the respondent are nvalid and unlawful as they exceed the amount 

allowed by Michigan law and the Michigan Constitution and do not reflect the true cash value of 

the fee simple interest as of the applicable ax date. 

; 

Petitioner contends the true cash value of the subject property is $1,600,000 which would yield a 

state equalized value of $800,000 and the taxable value is: $800,000. The amount in contention is

Page 5

Dated: May 13, 2026 

By: 

Jon Aylswotth, Property Tax Consultants 

861 Pinecrest Ave SE, Grand Rapids, MI 49506 

269-366-0300 

| jack@skylinepropertytax.com

Page 6

Property Tax Consultants 

861 Pinecrest Ave SE 

Grand Rapids, Mi 49506 

Michigan Tax Tribunal

ATTN: Clerk 

P.O. Box 30232 

Lansing, Mi 48909 

USPS TRACKING® # 

BIRO 

J 

9534 6123 9537 6226 6167 27

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Respondent's Answer to Petition and Affirmative Defenses with PoS - 8-18-26.pdfRead complete document text →
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Page 1

STATE OF MICHIGAN 

DEPARTMENT OF LICENSING & REGULATORY AFFAIRS 

MICHIGAN OFFICE OF ADMINISTRATIVE HEARINGS AND RULES 

MICHIGAN TAX TRIBUNAL 

SRESL LLC, 

MTT Docket No. 26-002635 

Petitioner, 

Parcel No. 70-09-26-227-037 

vs. 

TOWNSHIP OF ALLENDALE, 

Respondent. 

Jon Aylsworth 

Bradley J. Fisher, Esq. (P64608) 

PROPERTY TAX CONSULTANTS 

SCHOLTEN FANT 

Representative for Petitioner 

Attorneys for Respondent 

861 Pinecrest Ave. SE 

100 North Third Street, P. O. Box 454 

East Grand Rapids, MI 49506 

Grand Haven, MI 49417-0454 

269-366-0300 

(616) 842-3030 

jack@skylinepropertytax.com 

bfisher@scholtenfant.com 

RESPONDENT’S ANSWER 

TO PETITIONER’S PROPERTY TAX PETITION 

NOW COMES the Respondent, ALLENDALE CHARTER TOWNSHIP, by and 

through its attorneys, SCHOLTEN FANT, and for its Answer to Petitioner’s Property Tax 

Petition states as follows: 

1. 

Admitted upon information and belief. 

2. 

Admitted upon information and belief. 

3. 

Admitted upon information and belief. 

4. 

Admitted upon information and belief. 

5. 

Neither admitted nor denied for lack of sufficient knowledge or information as to 

form a belief and, therefore, leaves Petitioner to its proofs. 

6. 

Admitted upon information and belief. 

7. 

Admitted upon information and belief. 

8. 

Denied as untrue. 

9. 

Neither admitted nor denied for lack of sufficient knowledge or information as to 

form a belief and, therefore, leaves Petitioner to its proofs. 

1

Page 2

10. 

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. 

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 

Grand Haven, MI 49417-0454 

(616) 842-3030 

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: 

1. 

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 

No

Page 3

were delinquent or underpaid, such that Petitioner 

is precluded from appealing 

its property 

values, and, such that Respondent should be awarded damages. 

va 

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 

taxable values as determined by Respondent, to dismiss 

the 2023 

assessed and 

e Petitign, and award Respondent 

costs, attorney fees and any other relief that the Tribdnal 

determines/is fair, just and equitable. 

Dated: August 18, 2026 

Bradley J. Risher (P64608) 

SCHOLTEN FANT 

Attorneys for Respondent, Allendale Twp. 

100 North Third Street, P. O. Box 454 

Grand Haven, MI 49417-0454 

(616) 842-3030

Page 4

STATE OF MICHIGAN 

DEPARTMENT OF LICENSING & REGULATORY AFFAIRS 

MICHIGAN OFFICE OF ADMINISTRATIVE HEARINGS AND RULES 

MICHIGAN TAX TRIBUNAL 

SRESL LLC, 

MTT Docket No. 26-002635 

Petitioner, 

Parcel No. 70-09-26-227-037 

Vs. 

TOWNSHIP OF ALLENDALE, 

Respondent. 

Jon Aylsworth 

Bradley J. Fisher, Esq. (P64608) 

PROPERTY TAX CONSULTANTS 

SCHOLTEN FANT 

Representative for Petitioner 

Attorneys for Respondent 

861 Pinecrest Ave. SE 

100 North Third Street, P. O. Box 454 

East Grand Rapids, MI 49506 

Grand Haven, MI 49417-0454 

269-366-0300 

(616) 842-3030 

jack@skylinepropertytax.com 

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 therepn fully prepaid. 

Dated: August 18, 2026 

Legal Assistant to Bradley J. Fisher

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Appearance - 8-18-26.pdfRead complete document text →
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Page 1

STATE OF MICHIGAN 

DEPARTMENT OF LICENSING & REGULATORY AFFAIRS 

MICHIGAN OFFICE OF ADMINISTRATIVE HEARINGS AND RULES 

MICHIGAN TAX TRIBUNAL 

SRESL LLC, 

MTT Docket No. 26-002635 

Petitioner, 

Parcel No. 70-09-26-227-037 

VS. 

TOWNSHIP OF ALLENDALE, 

Respondent. 

Jon Aylsworth 

Bradley J. Fisher, Esq. (P64608) 

PROPERTY TAX CONSULTANTS 

SCHOLTEN FANT 

Representative for Petitioner 

Attorneys for Respondent 

861 Pinecrest Ave. SE 

100 North Third Street, P. O. Box 454 

East Grand Rapids, MI 49506 

Grand Haven, MI 49417-0454 

269-366-0300 

(616) 842-3030 

jack@skylinepropertytax.com 

bfisher@scholtenfant.com 

APPEARANCE 

PLEASE ENTER THE APPEARANCE of the law firm of Sc 

en 

Fant, as attorneys of 

record for the above-named Respondent, Allendale Charter Tow: 

i 

above cause. 

Dated: August 18, 2026 

By: 

Bradley ¥-Fis 

1 (P64608) 

Attorneys for Respendent 

Allendale Charter Township

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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

MICHIGAN TAX TRIBUNAL

Docket Number: 26-002635

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

Document Type: Response to Order - Answer

Attachment File Name: Respondent's Answer to Petition and Affirmative Defenses with PoS - 8-

18-26

Fee Information

Filing Fee: $ 0.00

Payment Information

Payment: $ 0.00

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Page 1

RECEIVED , 

| 

la 

May 13 2006 SI? 

MICHIGAN 

PROPERTY TAX 

TAX TRIBUNAL 

CONSULTANTS 

YOUR PROPERTY TAX EXPERTS SINCE 1989 

May 13,2026 

Clerk of the Court 

Michigan Tax Tribunal 

P.O. Box 30232 

Lansing, MI 48909 

RE: 

Property Tax Consultants for SRESL LLC 

Parcel # 70-09-26-227-037 v. Allendale Township 

Dear Clerk, 

Enclosed please find Petitioner's Petition and Proof of Service for filing in the above captioned matter. 

Also enclosed is our check in the amount of $400.00 representing the filing fee in this matter. 

Very 

fruly yours, 

on Aylsworth 

JA/ac 

Enclosures

Page 2

STATE OF MICHIGAN 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MICHIGAN TAX TRIBUNAL 

Property Tax Consultants for SRESL LLC, 

v 

MTT Docket No. 

Allendale Township, 

PETITION 

Petitioner, SRESL LLC, through their agent, Property Tax Consultants, petitions this Tribunal as 

follows: 

Petitioner is SRESL LLC, whose principal office or address is 7016 Tyler St, Hudsonville, MI 

49426. 

Respondent, Allendale Township, establishes levies and collects the property taxes on the subject 

property. 

The property identification is # 70-09-26-227-037, and the subject property address is 5630 Lake 

Michigan Dr, Allendale, MI 49401. The property is classified as commercial, real property. 

Petitioner’s Property is presently used for commercial. Petitioner believes that Petitionet’s 

Property was originally designed to be used for commercial. 

The property is located in Ottawa County and the school districts of Allendale Public and the 

Ottawa Area Intermediate School District. 

This matter involves issues relating to the true cash and taxable values for the parcel referenced 

above for the 2026 tax year. 

For tax year 2026, Respondent’s Board of Review determined an assessed value of $1,252,600 a 

state equalized value of $1,252,600 and a taxable value of $1,201,899. 

Petitioner is appealing directly to the Michigan Tax Tribunal. 

The 2026 values set by the respondent are invalid and unlawful as they exceed the amount 

allowed by Michigan law and the Michigan Constitution and do not reflect the true cash value of 

the fee simple interest as of the applicable tax date. 

Petitioner contends the true cash value of the subject property is $1,600,000 which would yield a 

state equalized value of $800,000 and the taxable value is $800,000. The amount in contention is

Page 3

Dated: May 13, 2026 

By: 

/] 

Jon Aylswortly, Property Tax Consultants 

861 Pinecrest 

Ave SE, Grand Rapids, MI 49506 

269-366-0300 

| jack@skylinepropertytax.com

Page 4

STATE OF MICHIGAN 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MICHIGAN TAX TRIBUNAL 

Property Tax Consultants for: SRESL LLC 

Petitioner 

\% 

PETITION 

Allendale Township 

Respondent 

PROOF OF SERVICE 

Jon Aylsworth, deposes and says that on May 13, 2026 he served a copy of the Petition relative to the 

above-captioned matter upon: 

Clerk of the Court, Michigan Tax Tribunal 

Via hand delivery. 

oll 

Jon (Sleytr

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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

SRESL LLC, 

Petitioner,

 MICHIGAN TAX TRIBUNAL

v

MTT Docket No.: 26-002635

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: July 11, 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

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

SRESL LLC, 

Petitioner,

 MICHIGAN TAX TRIBUNAL

v

MTT Docket No.: 26-002635

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: July 11, 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

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

SRESL LLC, 

Petitioner,

 MICHIGAN TAX TRIBUNAL

v

MTT Docket No.: 26-002635

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

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Page 1

RECEIVED , 

| 

la 

May 13 2006 SI? 

MICHIGAN 

PROPERTY TAX 

TAX TRIBUNAL 

CONSULTANTS 

YOUR PROPERTY TAX EXPERTS SINCE 1989 

May 13,2026 

Clerk of the Court 

Michigan Tax Tribunal 

P.O. Box 30232 

Lansing, MI 48909 

RE: 

Property Tax Consultants for SRESL LLC 

Parcel # 70-09-26-227-037 v. Allendale Township 

Dear Clerk, 

Enclosed please find Petitioner's Petition and Proof of Service for filing in the above captioned matter. 

Also enclosed is our check in the amount of $400.00 representing the filing fee in this matter. 

Very 

fruly yours, 

on Aylsworth 

JA/ac 

Enclosures

Page 2

STATE OF MICHIGAN 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MICHIGAN TAX TRIBUNAL 

Property Tax Consultants for SRESL LLC, 

v 

MTT Docket No. 

Allendale Township, 

PETITION 

Petitioner, SRESL LLC, through their agent, Property Tax Consultants, petitions this Tribunal as 

follows: 

Petitioner is SRESL LLC, whose principal office or address is 7016 Tyler St, Hudsonville, MI 

49426. 

Respondent, Allendale Township, establishes levies and collects the property taxes on the subject 

property. 

The property identification is # 70-09-26-227-037, and the subject property address is 5630 Lake 

Michigan Dr, Allendale, MI 49401. The property is classified as commercial, real property. 

Petitioner’s Property is presently used for commercial. Petitioner believes that Petitionet’s 

Property was originally designed to be used for commercial. 

The property is located in Ottawa County and the school districts of Allendale Public and the 

Ottawa Area Intermediate School District. 

This matter involves issues relating to the true cash and taxable values for the parcel referenced 

above for the 2026 tax year. 

For tax year 2026, Respondent’s Board of Review determined an assessed value of $1,252,600 a 

state equalized value of $1,252,600 and a taxable value of $1,201,899. 

Petitioner is appealing directly to the Michigan Tax Tribunal. 

The 2026 values set by the respondent are invalid and unlawful as they exceed the amount 

allowed by Michigan law and the Michigan Constitution and do not reflect the true cash value of 

the fee simple interest as of the applicable tax date. 

Petitioner contends the true cash value of the subject property is $1,600,000 which would yield a 

state equalized value of $800,000 and the taxable value is $800,000. The amount in contention is

Page 3

Dated: May 13, 2026 

By: 

/] 

Jon Aylswortly, Property Tax Consultants 

861 Pinecrest 

Ave SE, Grand Rapids, MI 49506 

269-366-0300 

| jack@skylinepropertytax.com

Page 4

STATE OF MICHIGAN 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MICHIGAN TAX TRIBUNAL 

Property Tax Consultants for: SRESL LLC 

Petitioner 

\% 

PETITION 

Allendale Township 

Respondent 

PROOF OF SERVICE 

Jon Aylsworth, deposes and says that on May 13, 2026 he served a copy of the Petition relative to the 

above-captioned matter upon: 

Clerk of the Court, Michigan Tax Tribunal 

Via hand delivery. 

oll 

Jon (Sleytr

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