Storage Five Kentwood LLC, Petitioner Vs. City Of Kentwood, Respondent

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 

Storage Five Kentwood LLC, 

MICHIGAN TAX TRIBUNAL 

 

Petitioner, 

 

 

v 

 

MTT Docket No. 25-001771 

 

City of Kentwood, 

 

Presiding Judge 

Respondent. 

 

Jason C. Grinnell 

 

ORDER DISMISSING PARCEL NO. 41-18-28-125-012 

 

ORDER GRANTING JOINT STIPULATION FOR ENTRY OF CONSENT JUDGMENT 

 

CONSENT JUDGMENT 

 

The record reflects that Petitioner filed a Joint Stipulation for Entry of Consent Judgment 

on March 17, 2026. In paragraph 7 of the stipulation, respective counsel agreed to 

withdrawal parcel number 41-18-28-125-012. Accordingly, the Tribunal finds good 

cause to grant the parties’ request to dismiss parcel number 41-18-28-125-012 from this 

appeal. 

 

Moreover, the Tribunal has reviewed the Stipulation and finds that it comports with the 

mandates of State law.1 As a result, the Tribunal shall enter the parties’ Stipulation. 

 

Therefore, 

 

IT IS ORDERED that parcel number 41-18-28-125-012 is DISMISSED from this appeal. 

 

IT IS FURTHER ORDERED that the Joint Stipulation for Entry of Consent Judgment 

including all attachments, terms and conditions is GRANTED and ADOPTED, unless 

otherwise indicated. 

 

IT IS FURTHER ORDERED that the officer charged with maintaining the assessment 

rolls for the tax years at issue shall correct or cause the assessment rolls to be 

corrected to reflect the property’s true cash and taxable values as provided in this 

Consent Judgment within 20 days of the entry of the Consent Judgment.2 

 

IT IS FURTHER ORDERED that the officer charged with collecting or refunding the 

affected taxes shall collect taxes and any applicable interest or issue a refund as 

required by the Consent Judgment within 28 days of the entry of the Consent 

Judgment. If a refund is warranted, it shall, unless otherwise indicated, include a 

 

1 See MCL 211.27a. 

2 See MCL 205.755.

Page 2

MTT Docket No. 25-001771 

Page 2 of 2 

 

proportionate share of any property tax administration fees paid and of penalty and 

interest paid on delinquent taxes. The refund shall also, unless otherwise indicated, 

separately indicate the amount of the taxes, fees, penalties, and interest being 

refunded. A sum determined by the Tribunal to have been unlawfully paid shall, unless 

otherwise indicated, bear interest from the date of payment to the date of judgment and 

the judgment shall bear interest to the date of its payment. A sum determined by the 

Tribunal to have been underpaid shall not bear interest for any time period prior to 28 

days after the issuance of this Consent Judgment. Pursuant to MCL 205.737, interest 

shall accrue (i) after December 31, 2013, through June 30, 2016, at the rate of 4.25%, 

(ii) after June 30, 2016, through December 31, 2016, at the rate of 4.40%, (iii) after 

December 31, 2016, through June 30, 2017, at the rate of 4.50%, (iv) after June 30, 

2017, through December 31, 2017, at the rate of 4.70%, (v) after December 31, 2017, 

through June 30, 2018, at the rate of 5.15%, (vi) after June 30, 2018, through December 

31, 2018, at the rate of 5.41%, (vii) after December 31, 2018, through June 30, 2019, at 

the rate of 5.9%, (viii) after June 30, 2019, through December 31, 2019, at the rate of 

6.39%, (ix) after December 31, 2019, through June 30, 2020, at the rate of 6.40%, (x) 

after June 30 2020, through December 31, 2020, at the rate of 5.63%, (xi) after 

December 31, 2020, through June 30, 2022, at the rate of 4.25%, (xii) after June 30, 

2022, through December 31, 2022, at the rate of 4.27%, (xiii) after December 31, 2022, 

through June 30, 2023, at the rate of 5.65%, (xiv) after June 30, 2023, through 

December 31, 2023, at the rate of 8.25%, (xv) after December 31, 2023, through June 

30, 2024, at the rate of 9.30%, (xvi) after June 30, 2024, through December 31, 2024, at 

the rate of 9.50%, (xvii) after December 31, 2024, through June 30, 2025, at the rate of 

9.47%, (xviii) after June 30, 2025, through December 31, 2025, at the rate of 8.66%, 

and (xix) after December 31,

These are text excerpts, not the complete document. Text recognition and reading order can contain errors. Check the PDF for complete wording, formatting, and context.

Page 1

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON 

I. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

Storage Five Kentwood LLC 

MICHIGAN TAX TRIBUNAL 

Petitioner(s) 

v 

MTT Docket No. 25-001771 

City of Kentwood 

, 

Respondent(s) 

STIPULATION FOR ENTRY OF CONSENT JUDGMENT 

(VALUATION) 

1. 

The subject property is in Kent 

County. 

2. 

Parcel Number: 

see attached Multiple Parcel Stipulation Form 

(If more than one parcel is at issue, attach a completed Multiple Parcel Stipulation 

Form addressing all other parcels at issue.) 

3. 

The values for the property identified above as established by Respondent's Board 

of Review are: 

Tax year 

Assessed Value (AV) 

| Taxable Value (TV) 

4. 

The values for the property identified above as stipulated by the parties for 

settlement purposes are: 

Tax year 

True Cash Value 

AV 

TV 

5. 

If the stipulated TV does not equal the prior year TV multiplied by the applicable 

inflation rate multiplier, explain why (e.g., transfer of ownership, additions, losses, 

omitted property etc.) 

6. 

List any special terms or conditions being proposed by the parties that would affect 

the execution of a Consent Judgment including, but not limited to, the joint payment 

of the refund, the waiver of interest, etc. (attach additional page if necessary): 

Petitioner agreed to waive interest as part of settlement of the appeal. 

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

Page 2

MTT Docket No. 25-001771 

Page 2 of 2 

NOTE: The Stipulation MUST include ALL parcels and ALL tax years included in the 

appeal (including subsequent tax years on or after April 

1 of each year for appeals 

pending in the Small Claims Division). The parties may agree, however, to withdraw the 

appeal of specific parcels and/or tax year(s). 

IF APPLICABLE, complete the following section(s). Otherwise, LEAVE BLANK. 

7. 

The parties agree to the withdrawal of parcel number: 

41-18-28-125-012 

. 

(If more than one parcel is being withdrawn, attach a separate page addressing 

all other parcels being withdrawn.) 

8. 

The parties agree to the withdrawal of tax year(s) 

Signature of Petitioner's Authorized Representative or, 

if none, Petitioner: 

Printed Name: Paul M. Jones, Jr. (P82235) 

Date: 3/11/2026 

Signature of Respondent's authorized representative: 

/s[Toby Koenig 

Printed Name: Toby Koenig (P72367) 

Date: 

3/16/26

Page 3

Ye 

=i 

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STATE OF MICHIGAN 

MARLON |. BROWN, DPA 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

GOVERNOR 

LANSING 

DIRECTOR 

Storage Five Kentwood LLC 

, 

MICHIGAN TAX TRIBUNAL 

Petitioner(s) 

v 

MTT Docket No. 25-001771 

City of Kentwood 

, 

Respondent(s) 

PROPERTY STIPULATION — MULTIPLE PARCEL FORM! 

__ OF1__ 

(To be attached to a completed Stipulation for Entry of Consent Judgment.) 

1. 

The values for the property identified herein as established by Respondent's 

Board of Review are: 

Tax Year 

| Parcel Number 

Assessed Value 

| Taxable Value 

2025 

41-18-28-125-010 

2,685,400 

2,685,400 

2025 

41-18-28-125-011 

1,989,900 

1,989,900 

2025 

41-18-28-125-012 

70,300 

70,300 

2. 

The values for the property identified herein as stipulated by the parties for 

settlement purposes are: 

Tax Year | Parcel Number 

True Cash Value 

| Assessed Value 

| Taxable Value 

2025 

41-18-28-125-010 

3,388,800 

1,694,400 

1,694,400 

2025 

41-18-28-125-011 

2,511,200 

1,255,600 

1,255,600 

2025 

41-18-28-125-012 

Withdraw 

Withdraw 

Withdraw 

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

These are text excerpts, not the complete document. Text recognition and reading order can contain errors. Check the PDF for complete wording, formatting, and context.

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 

Storage Five Kentwood LLC, 

MICHIGAN TAX TRIBUNAL 

 

Petitioner, 

 

 

v 

 

MTT Docket No. 25-001771 

 

City of Kentwood, 

 

Presiding Judge 

Respondent. 

 

Jason C. Grinnell 

 

ORDER DISMISSING PARCEL NO. 41-18-28-125-012 

 

ORDER GRANTING JOINT STIPULATION FOR ENTRY OF CONSENT JUDGMENT 

 

CONSENT JUDGMENT 

 

The record reflects that Petitioner filed a Joint Stipulation for Entry of Consent Judgment 

on March 17, 2026. In paragraph 7 of the stipulation, respective counsel agreed to 

withdrawal parcel number 41-18-28-125-012. Accordingly, the Tribunal finds good 

cause to grant the parties’ request to dismiss parcel number 41-18-28-125-012 from this 

appeal. 

 

Moreover, the Tribunal has reviewed the Stipulation and finds that it comports with the 

mandates of State law.1 As a result, the Tribunal shall enter the parties’ Stipulation. 

 

Therefore, 

 

IT IS ORDERED that parcel number 41-18-28-125-012 is DISMISSED from this appeal. 

 

IT IS FURTHER ORDERED that the Joint Stipulation for Entry of Consent Judgment 

including all attachments, terms and conditions is GRANTED and ADOPTED, unless 

otherwise indicated. 

 

IT IS FURTHER ORDERED that the officer charged with maintaining the assessment 

rolls for the tax years at issue shall correct or cause the assessment rolls to be 

corrected to reflect the property’s true cash and taxable values as provided in this 

Consent Judgment within 20 days of the entry of the Consent Judgment.2 

 

IT IS FURTHER ORDERED that the officer charged with collecting or refunding the 

affected taxes shall collect taxes and any applicable interest or issue a refund as 

required by the Consent Judgment within 28 days of the entry of the Consent 

Judgment. If a refund is warranted, it shall, unless otherwise indicated, include a 

 

1 See MCL 211.27a. 

2 See MCL 205.755.

Page 2

MTT Docket No. 25-001771 

Page 2 of 2 

 

proportionate share of any property tax administration fees paid and of penalty and 

interest paid on delinquent taxes. The refund shall also, unless otherwise indicated, 

separately indicate the amount of the taxes, fees, penalties, and interest being 

refunded. A sum determined by the Tribunal to have been unlawfully paid shall, unless 

otherwise indicated, bear interest from the date of payment to the date of judgment and 

the judgment shall bear interest to the date of its payment. A sum determined by the 

Tribunal to have been underpaid shall not bear interest for any time period prior to 28 

days after the issuance of this Consent Judgment. Pursuant to MCL 205.737, interest 

shall accrue (i) after December 31, 2013, through June 30, 2016, at the rate of 4.25%, 

(ii) after June 30, 2016, through December 31, 2016, at the rate of 4.40%, (iii) after 

December 31, 2016, through June 30, 2017, at the rate of 4.50%, (iv) after June 30, 

2017, through December 31, 2017, at the rate of 4.70%, (v) after December 31, 2017, 

through June 30, 2018, at the rate of 5.15%, (vi) after June 30, 2018, through December 

31, 2018, at the rate of 5.41%, (vii) after December 31, 2018, through June 30, 2019, at 

the rate of 5.9%, (viii) after June 30, 2019, through December 31, 2019, at the rate of 

6.39%, (ix) after December 31, 2019, through June 30, 2020, at the rate of 6.40%, (x) 

after June 30 2020, through December 31, 2020, at the rate of 5.63%, (xi) after 

December 31, 2020, through June 30, 2022, at the rate of 4.25%, (xii) after June 30, 

2022, through December 31, 2022, at the rate of 4.27%, (xiii) after December 31, 2022, 

through June 30, 2023, at the rate of 5.65%, (xiv) after June 30, 2023, through 

December 31, 2023, at the rate of 8.25%, (xv) after December 31, 2023, through June 

30, 2024, at the rate of 9.30%, (xvi) after June 30, 2024, through December 31, 2024, at 

the rate of 9.50%, (xvii) after December 31, 2024, through June 30, 2025, at the rate of 

9.47%, (xviii) after June 30, 2025, through December 31, 2025, at the rate of 8.66%, 

and (xix) after December 31,

These are text excerpts, not the complete document. Text recognition and reading order can contain errors. Check the PDF for complete wording, formatting, and context.

Page 1

STATE OF MICHIGAN 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MICHIGAN ADMINISTRATIVE HEARING SYSTEMS 

MICHIGAN TAX TRIBUNAL 

 

STORAGE FIVE KENTWOOD, 

 

) MOAHR Docket No.: 25-001771 

 

 

 

 

 

 

) 

 

 

 

 

 

 

 

 

Petitioner, 

 

 

) Parcel Nos.: 41-18-28-125-010 

 

 

) 

 

41-18-28-125-011 

v. 

 

 

 

 

 

) 

 

41-18-28-125-012 

) 

 

 

 

 

CITY OF KENTWOOD, 

 

 

) 

 

 

) 

 

 

Respondent. 

 

) 

 

 

 

 

 

 

 

______________________________________________________________________________ 

 

Paul M. Jones, Jr. (P82235) 

Jones Pyatt Law, LLC 

435 East Main Street, Suite 220 

Greenwood, IN 46143 

(317) 991-1864 

paul@jonespyattlaw.com 

Attorney for the Petitioner 

Toby Koenig (P72367) 

Bloom Sluggett, PC 

161 Ottowa Ave NW, Ste 400 

Grand Rapids, MI 49503 

(616) 965-9349 

toby@bloomsluggett.com 

Attorney for Respondent 

____________________________________________________________________________ 

PROOF OF SERVICE 

 

The undersigned herby certifies that a copy of the Stipulation for Entry of Consent 

Judgment (Valuation) for the above-captioned appeal has been served upon the following via 

electronic mail, this 17th day of March 2026: 

 

Toby Koenig 

Bloom Sluggett, PC 

161 Ottowa Ave NW, Ste 400 

Grand Rapids, MI 49503 

(616) 965-9349 

toby@bloomsluggett.com

Page 2

The undersigned herby certifies that a copy of the Stipulation for Entry of Consent 

Judgment (Valuation) for the above-captioned appeal has been served upon the following by 

U.S. first-class mail, this 17th day of March 2026: 

 

Kent County 

Attn: Equalization Director 

300 Monroe Avenue NW 

Grand Rapids, MI 49503 

 

 Kent County 

Attn: County Clerk 

300 Monroe Avenue NW 

Grand Rapids, MI 49503 

 

Kentwood Public Schools 

Attn: BOE Secretary 

5820 Eastern Ave 

 Kentwood, MI 49508 

Michigan Department of Treasury 

State Treasurer 

430 W Allegan St 

Lansing, MI 48933-1592 

City of Kentwood 

Attn: City Assessor 

PO Box 8848 

Kentwood, MI 49518 

 

 

City of Kentwood 

Attn: City Clerk 

PO Box 8848 

Kentwood, MI 49518 

 

 

 

 

 

 

Dated: March 17, 2026 

 

 

 

 

/s/Mandy Jonte 

 

 

 

 

 

 

 

 

Mandy Jonte 

 

 

 

 

 

 

 

 

Paralegal 

 

 

 

 

 

 

 

 

Jones Pyatt Law, LLC 

 

 

 

 

 

 

 

 

435 E Main St, Suite 220 

 

 

 

 

 

 

 

 

Greenwood, IN 46143 

 

 

 

 

 

 

 

 

mandy@jonespyattlaw.com

These are text excerpts, not the complete document. Text recognition and reading order can contain errors. Check the PDF for complete wording, formatting, and context.

Page 1

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON 

I. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

Storage Five Kentwood LLC 

MICHIGAN TAX TRIBUNAL 

Petitioner(s) 

v 

MTT Docket No. 25-001771 

City of Kentwood 

, 

Respondent(s) 

STIPULATION FOR ENTRY OF CONSENT JUDGMENT 

(VALUATION) 

1. 

The subject property is in Kent 

County. 

2. 

Parcel Number: 

see attached Multiple Parcel Stipulation Form 

(If more than one parcel is at issue, attach a completed Multiple Parcel Stipulation 

Form addressing all other parcels at issue.) 

3. 

The values for the property identified above as established by Respondent's Board 

of Review are: 

Tax year 

Assessed Value (AV) 

| Taxable Value (TV) 

4. 

The values for the property identified above as stipulated by the parties for 

settlement purposes are: 

Tax year 

True Cash Value 

AV 

TV 

5. 

If the stipulated TV does not equal the prior year TV multiplied by the applicable 

inflation rate multiplier, explain why (e.g., transfer of ownership, additions, losses, 

omitted property etc.) 

6. 

List any special terms or conditions being proposed by the parties that would affect 

the execution of a Consent Judgment including, but not limited to, the joint payment 

of the refund, the waiver of interest, etc. (attach additional page if necessary): 

Petitioner agreed to waive interest as part of settlement of the appeal. 

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

Page 2

MTT Docket No. 25-001771 

Page 2 of 2 

NOTE: The Stipulation MUST include ALL parcels and ALL tax years included in the 

appeal (including subsequent tax years on or after April 

1 of each year for appeals 

pending in the Small Claims Division). The parties may agree, however, to withdraw the 

appeal of specific parcels and/or tax year(s). 

IF APPLICABLE, complete the following section(s). Otherwise, LEAVE BLANK. 

7. 

The parties agree to the withdrawal of parcel number: 

41-18-28-125-012 

. 

(If more than one parcel is being withdrawn, attach a separate page addressing 

all other parcels being withdrawn.) 

8. 

The parties agree to the withdrawal of tax year(s) 

Signature of Petitioner's Authorized Representative or, 

if none, Petitioner: 

Printed Name: Paul M. Jones, Jr. (P82235) 

Date: 3/11/2026 

Signature of Respondent's authorized representative: 

/s[Toby Koenig 

Printed Name: Toby Koenig (P72367) 

Date: 

3/16/26

Page 3

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STATE OF MICHIGAN 

MARLON |. BROWN, DPA 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

GOVERNOR 

LANSING 

DIRECTOR 

Storage Five Kentwood LLC 

, 

MICHIGAN TAX TRIBUNAL 

Petitioner(s) 

v 

MTT Docket No. 25-001771 

City of Kentwood 

, 

Respondent(s) 

PROPERTY STIPULATION — MULTIPLE PARCEL FORM! 

__ OF1__ 

(To be attached to a completed Stipulation for Entry of Consent Judgment.) 

1. 

The values for the property identified herein as established by Respondent's 

Board of Review are: 

Tax Year 

| Parcel Number 

Assessed Value 

| Taxable Value 

2025 

41-18-28-125-010 

2,685,400 

2,685,400 

2025 

41-18-28-125-011 

1,989,900 

1,989,900 

2025 

41-18-28-125-012 

70,300 

70,300 

2. 

The values for the property identified herein as stipulated by the parties for 

settlement purposes are: 

Tax Year | Parcel Number 

True Cash Value 

| Assessed Value 

| Taxable Value 

2025 

41-18-28-125-010 

3,388,800 

1,694,400 

1,694,400 

2025 

41-18-28-125-011 

2,511,200 

1,255,600 

1,255,600 

2025 

41-18-28-125-012 

Withdraw 

Withdraw 

Withdraw 

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

These are text excerpts, not the complete document. Text recognition and reading order can contain errors. Check the PDF for complete wording, formatting, and context.

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 NOVEMBER 16 - 30, 2026 PREHEARING GENERAL CALL AND 

ORDER OF PROCEDURE

Storage Five Kentwood LLC,

Petitioner,

v

 

 

City Of Kentwood,

Respondent.

 MTT Docket No. 25-001771

Please be advised that 25-001771 has been placed on a two-week Prehearing General 

Call commencing November 16, 2026. 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. 25-001771

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 July 20, 2026. 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 July 20, 2026. 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 

July 20, 2026, 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

Page 3

MTT

Page 4

S

These are text excerpts, not the complete document. Text recognition and reading order can contain errors. Check the PDF for complete wording, formatting, and context.

Page 1

RECEIVED 

AUG 2 0 2075 

STATE OF MICHIGAN 

DEPARTMENT OF LICENSING & REGULATORY AFFAIRBCHIGAN TAX TRIBUNAL 

MICHIGAN ADMINISTRATIVE HEARING SYSTEM 

MICHIGAN TAX TRIBUNAL 

STORAGE FIVE KENTWOOD, 

MTT Docket: 25-001771-TT 

Petitioner, 

\Y 

CITY OF KENTWOOD, 

Respondent. 

ANSWER TO PETITION 

Respondent, City Of Kentwood, by and through its Represenative, Brian Stagg, and 

answers the within petition as follows: 

1. 

No response required. 

2. 

Admits. 

Petitioner is appealing three parcels; these parcels were contiguous for the 

w 

2025 assessment year. 

No response required. 

No response required. 

No response required. 

No response required. 

© 

No 

oon 

No response required. 

9. 

No response required. 

10. No response required. 

11. Admits. 

12. No response r

Page 2

16. Petitioner has combined the values for the three parcels under appeal, the 

individual 2025 March Board of Review values for the subject properties 

were; 

2025 MBOR Values 

Parcel Number 

Assessed 

Taxable 

41-18-28-128-010 

2,685,400 

2,685,400 

41-18-28-128-011 

1,989,900 

1,989,900 

41-18-28-128-012 

70,300 

70,300 

Total 

4,745,600 

4,745,600 

17. Petitioner is left to their own evidence as justification for their proposed 

contended valuation of the subject properties. 

18. Petitioner is left to their own evidence as justification for their proposed values 

that are in dispute for the subject properties. 

19. No response required. 

20. No response required. 

Respondent requests that this Tribunal affirms the 2025 assessed value as it 

represents no more than fifty percent of the subject's True Cash Value as of 

December 31%, 2024, as required by statute; that this Tribunal further affirms the 

2025 taxable value as an appropriate and accurate value under Michigan law. 

Thursday, August 14, 2025 

Respectfully submitted, 

Brian Stagg—

Page 3

STATE OF MICHIGAN 

DEPARTMENT OF LICENSING & REGULATORY AFFAIRS 

MICHIGAN ADMINISTRATIVE HEARING SYSTEM 

MICHIGAN TAX TRIBUNAL 

STORAGE FIVE KENTWOOD, 

MTT Docket: 25-001771-TT 

Petitioner, 

\ 

City Of Kentwood, 

Respondent. 

PROOF OF SERVICE 

Brian Stagg states that on Thursday, August 14, 2025 they served a copy of the Answer 

to Petition relative to the above-captioned matter upon: 

PAUL M JONES JR 

435 EAST MAIN ST STE 220 

GREENWOOD, IN 46143 

Lay 

Brian Stagg 

Deputy Assessor 

City of Kentwood 

616-554-0742 

staggb@kentwood.us

Page 4

ASSESSOR'S OFFICE 

4900 BRETON AVE. S.E. 

PO BOX 8848 

KENTWOOD, MI 49518-8848 

MICHIGAN TA

PO BOX 3023

LANSING, MI

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Page 1

1 

4932-0883-4897, v. 2 

STATE OF MICHIGAN 

DEPARTMENT OF LICENSING & REGULATORY AFFAIRS 

MICHIGAN TAX TRIBUNAL 

 

STORAGE FIVE KENTWOOD LLC, 

 

 

Petitioner, 

 

v 

 

CITY OF KENTWOOD, 

 

 

Respondent. 

 

MTT Docket No. 25-001771-TT 

 

Parcel Nos. 

41-18-28-125-010 

41-18-28-125-011 

41-18-28-125-012 

 

 

 

 

 

 

 

/ 

 

 

 

 

Paul M. Jones, Jr. (P82235) 

JONES PYATT LAW, LLC 

435 E Main St, Ste 200 

Greenwood, IN 46143 

(317) 991-1865 

paul@jonespyattlaw.com 

 

Toby Koenig (P72367) 

BLOOM SLUGGETT, PC 

Attorneys for Respondent 

161 Ottawa Ave NW, Suite 400 

Grand Rapids, MI 49503 

(616) 965-9340 

toby@bloomsluggett.com 

 

 

 

 

 

 

 

 

/ 

 

 

 

 

APPEARANCE 

 

NOW COMES attorney Toby Koenig, of the law firm of Bloom Sluggett, PC, and hereby 

enters his appearance on behalf of Respondent City of Kentwood in this matter. 

 

 

 

 

 

 

Dated: September 10, 2025 

Respectfully submitted, 

 

BLOOM SLUGGETT, PC 

 

/s/ Toby Koenig 

 

 

 

Toby Koenig (P72367) 

Attorney for Respondent 

161 Ottawa Ave. NW, Suite 400 

Grand Rapids, MI 49503 

(616) 965-9340

Page 2

2 

4932-0883-4897, v. 2 

STATE OF MICHIGAN 

DEPARTMENT OF LICENSING & REGULATORY AFFAIRS 

MICHIGAN TAX TRIBUNAL 

 

STORAGE FIVE KENTWOOD LLC, 

 

 

Petitioner, 

 

v 

 

CITY OF KENTWOOD, 

 

 

Respondent. 

 

MTT Docket No. 25-001771-TT 

 

Parcel Nos. 

41-18-28-125-010 

41-18-28-125-011 

41-18-28-125-012 

 

 

 

 

 

 

 

/ 

 

 

 

 

Paul M. Jones, Jr. (P82235) 

JONES PYATT LAW, LLC 

435 E Main St, Ste 200 

Greenwood, IN 46143 

(317) 991-1865 

paul@jonespyattlaw.com 

 

Toby Koenig (P72367) 

BLOOM SLUGGETT, PC 

Attorneys for Respondent 

161 Ottawa Ave NW, Suite 400 

Grand Rapids, MI 49503 

(616) 965-9340 

toby@bloomsluggett.com 

 

 

 

 

 

 

 

 

 

/ 

 

RESPONDENT’S ANSWER TO PETITION AND AFFIRMATIVE DEFENSES 

NOW COMES Respondent through its attorneys Bloom Sluggett, PC, and hereby submits 

its Answer to Petition and Affirmative Defenses as follows: 

1. Petitioner’s allegation as to the property parcel numbers at issue is merely a statement 

of the claim that requires no response. 

 

2. Admitted. 

 

3. There are no allegations in Paragraph 3 of Petitioner’s petition, and Respondent 

otherwise leaves Petitioner to its proofs. 

 

4. There are no allegations in Paragraph 4 of Petitioner’s petition, and Respondent 

otherwise leaves Petitioner to its proofs. 

 

5. There are no allegations in Paragraph 5 of Petitioner’s petition, and Respondent 

otherwise leaves Petitioner to its proofs. 

 

6. Admitted.

Page 3

3 

4932-0883-4897, v. 2 

7. There are no allegations in Paragraph 7 of Petitioner’s petition, and Respondent 

otherwise leaves Petitioner to its proofs. 

 

8. There are no allegations in Paragraph 8 of Petitioner’s petition, and Respondent 

otherwise leaves Petitioner to its proofs. 

 

9. There are no allegations in Paragraph 9 of Petitioner’s petition, and Respondent 

otherwise leaves Petitioner to its proofs. 

 

10. Admitted that the street address 1900 44th Street SE corresponds to PPN 41-18-28-125-

010, that street address 1800 44th ST SE corresponds to PPN 41-18-28-125-011, and 

that 1820 44th ST SE corresponds to PPN 41-18-28-125-012. 

 

11. Admitted. 

 

12. Respondent lacks sufficient knowledge or information to form a belief as to the 

truthfulness of the allegations in paragraph 12 of Petitioner’s petition and Respondent 

leaves Petitioner to its proofs. 

 

13. Paragraph 13 of the Petition contains a restatement of Petitioner’s claim to which no 

response is required. To the extent a response is required, Respondent admits that 

Petitioner alleges issues relating to the properties’ true cash and taxable values, but 

Respondent denies that Petitioner is entitled to any relief. 

 

14. Admitted. 

 

15. There are no allegations in paragraph 15 of Petitioner’s petition, and Respondent leaves 

Petitioner to its proofs. 

 

16. Respondent denies the value alleged in paragraph 16 as the value is not allocated to a 

specific parcel as required by the Tax Tribunal Rules. 

 

17. Denied as untrue. 

 

18. Respondent admits that Petitioner alleges the values in dispute in paragraph 18 of 

Petitioner’s petition, but Respondent denies that the subject properties are inaccurately 

assessed, or that Petitioner is entitled to any relief. Respondent further states that upon 

information and

Page 4

4

Page 5

5

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Page 1

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

ORLENE HAWKS

DIRECTOR

Entire Tribunal Case Information Sheet - Respondent

MOAHR DOCKET NO. 25-001771

Section 1: Respondent’s Contact Information

Filer Type: Local Unit of Government

City Of Kentwood (KENT)

Local Unit of Government/First Name

M.I.

Last Name

Home Address (No., Street, P.O. Box or Rural Route)

City or Town

State

Michigan

ZIP Code

Telephone Number

Fax Number

E-mail Address (do not enter unless you want MTT to send all correspondence via e-mail)

Section 2: Attorney/Authorized Representative’s Contact Information

First Name

Toby

M.I.

Last Name

Koenig

Firm Name (if any)

Bloom Sluggett PC

Address (No., Street, P.O. Box or Rural Route)

161 Ottawa Ave NW

Suite 400

City or Town

Grand Rapids

State

Michigan

ZIP Code

49503

Telephone Number

616-965-9343

Fax Number

616-965-9343

E-mail Address (do not enter unless you want MTT to send all correspondence via e-mail)

toby@bloomsluggett.com

Electronic Signature *Typing your name below will serve as your signature

Respondent or Authorized Attorney/Representative’s Signature: 

Toby Koenig

/s/

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Page 1

STATE OF MICHIGAN 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MICHIGAN ADMINISTRATIVE HEARING SYSTEMS 

MICHIGAN TAX TRIBUNAL 

STORAGE FIVE KENTWOOD, 

) MOAHR Docket No.: 25-001771 

) 

Petitioner, 

) Parcel Nos.: 41-18-28-125-010 

) 

41-18-28-125-011 

v. 

) 

41-18-28-125-012 

) 

CITY OF KENTWOOD, 

) 

) 

Respondent. 

) 

Paul M. Jones, Jr. 

Jones Pyatt Law, LLC 

435 East Main Street, Suite 220 

Greenwood, IN 46143 

TEL: (317) 991-1864 

E-mail: paul@jonespyattlaw.com 

Attorney No.: P82235 

PROOF OF SERVICE FOR PROPERTY TAX PETITION 

Mandy Jonte states that on August AL, 2025 she served by U.S. certified mail, return receipt 

requested, a copy of the foregoing documents relative to the above-captioned matter: Case 

Information Sheet, Entire Tribunal Property Tax Petition, Notice of Docket Number and Proof of 

Service to: 

City of Kentwood 

City of Kentwood 

Attn: City Assessor 

Attn: City Clerk 

PO Box 8848 

PO Box 8848 

Kentwood, MI 49518 

Kentwood, MI 49518

Page 2

Mandy Jonte states that on August wn 2025 she served by U.S. first-class mail, a copy of the 

Petition relative to the above-captioned matter: Case Information Sheet, Entire Tribunal 

Property Tax Petition, Notice of Docket Number and Proof of Service to: 

Kent County 

Attn: Equalization Director 

300 Monroe Avenue NW 

Grand Rapids, MI 49503 

Kentwood Public Schools 

Attn: BOE Secretary 

5820 Eastern Ave 

Kentwood, MI 49508 

Dated: August aw 2025 

Kent County 

Attn: County Clerk 

300 Monroe Avenue NW 

Grand Rapids, MI 49503 

Michigan Department of Treasury 

State Treasurer 

430 W Allegan St 

Lansing, MI 48933-1592 

/s/Mandy Jonte 

Mandy Jonte 

Paralegal 

Jones Pyatt Law, LLC 

435 E Main St, Suite 220 

Greenwood, IN 46143 

mandy @jonespyattlaw.com

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Page 1

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

Storage Five Kentwood 

, 

MICHIGAN TAX TRIBUNAL 

Petitioner(s) 

v 

MTT Docket No. 

City of Kentwood 

i 

Respondent(s) 

ENTIRE TRIBUNAL PROPERTY TAX PETITION 

1. 

Property Parcel No: 41-18-28-125-010, 41-18-28-125-011,41-18-28-125-012 

(If more than one parcel is at issue, attach a completed Multiple Parcel Petition 

Form addressing all other parcels at issue.) 

2. 

The property identified above is x__real 

personal. 

3. 

If more than one parcel of real property is under appeal, are the properties 

contiguous? 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 201 Commercial-Improved 

7. 

If the assessment or assessments at issue were protested, the protest was made 

to Respondent's 

March 

July 

December Board of Review. 

MICHIGAN TAX TRIBUNAL 

- 611 W. OTTAWA ST., LANSING, MI 48933 

- 517-335-9760 

PO BOX 30232, LANSING, MI 48909 

- Other Carriers: 2407 N. GRAND RIVER AVE., LANSING, MI 48906

Page 2

MTT Docket No. 

Page 2 of 4 

8. 

10. 

11. 

12. 

13. 

14. 

If a protest was required and no protest was made, list the separate and specific 

facts upon which Petitioner relies to invoke the Tribunal’s authority over the 

assessment or assessments at issue (attach additional page if necessary): 

If the appeal was not submitted by the deadline for the filing of an appeal for the 

classification or classifications of the properties at issue (i.e., May 31 or July 31 

of the tax year involved), list the separate and specific facts upon which 

Petitioner relies to invoke the Tribunal’s authority over the assessment or 

assessments at issue (attach additional page if necessary): 

The property or properties at issue are located in Kent 

County. The 

property or properties’ address is: 

1900 44th St SE, Kentwood, MI 49508 

1800 44th St SE, Kentwood, MI 49508 

1820 44th St, SE, Kentwood, MI 49508 

The assessment or assessments at issue were established by the (applicable 

local governmental unit): City of Kentwood 

Petitioner's legal residence or principal office address is: 

PO Box 1042 

Seabrook, TX 77586 

This appeal involves issues relating to the (check all that are applicable): 

x 

the property or properties’ true cash and taxable values 

the property or properties’ taxable value only 

If the property or properties’ taxable value is at issue, is there a 

dispute as to the value of an addition or loss? ___ Yes ___ No 

uniformity of the property or properties’ assessment 

the property or the properties’ exemption from ad valorem taxation 

under MCL 

The tax year(s) at issue are: 2025

Page 3

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 

2025 

9,491,200 

4,745,600 

4,745,600 

17. 

Petitioner contends that the values for the property identified above are: 

Tax Year 

True Cash Value 

State Equalized Value 

Taxable Value 

2025 

5,900,000 

2,950,000 

2,950,000 

18. 

The values in dispute for the property identified above are: 

Tax Year 

True Cash Value 

State Equalized Value 

Taxable Value 

2025 

3,591,200 

1,795,600 

1,795,600 

19. 

Petitioner requests the following relief (attach additional page if necessary): 

Reduction of TCV, SEV and AV as indicated in paragraph 17. 

20. 

List the separate and specific facts upon which Petitioner relies to support the 

relief requested (attach additional page if necessary): 

Comparable sales and/or

Page 4

MTT

Page 5

ST

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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

Storage Five Kentwood LLC, 

Petitioner,

 MICHIGAN TAX TRIBUNAL

v

MTT Docket No.: 25-001771

City Of Kentwood, 

Respondent.

NOTICE OF DOCKET NUMBER

TAKE NOTICE that an Entire Tribunal petition has been filed and the above-noted 

docket number has been assigned to that petition. This docket number shall be noted 

on the petition and the petition shall be served within 45 days of the issuance of 

this notice, as required by TTR 227 and MCL 205.735a, even if the petition was served 

when filed. A proof of service shall also be filed with the Tribunal within 45 days of the 

issuance of this notice evidencing the service of the petition. 

If you submitted a proof of service with the petition, you must still serve the petition and 

file a second proof of service including the docket number, pursuant to this notice. 

Failure to serve the petition and file a proof of service within 45 days of the issuance of 

the notice may result in the dismissal of this case.

Under TTR 235(1), “[t]he respondent shall file an answer or responsive motion within 28 

days after the date of service of the petition with noted docket number.” Failure to do so 

will result in Respondent being placed in default.

The docket number also needs to be noted on all other documents submitted in this 

case. Further, the assignment of the docket number does not mean that the Tribunal 

has authority over the petition or that the petition complies with statutory requirements 

or the Tribunal’s rules.

By: __Tribunal Clerk________

Entered: July 23, 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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Page 1

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

Storage Five Kentwood 

, 

MICHIGAN TAX TRIBUNAL 

Petitioner(s) 

v 

MTT Docket No. 

City of Kentwood 

i 

Respondent(s) 

ENTIRE TRIBUNAL PROPERTY TAX PETITION 

1. 

Property Parcel No: 41-18-28-125-010, 41-18-28-125-011,41-18-28-125-012 

(If more than one parcel is at issue, attach a completed Multiple Parcel Petition 

Form addressing all other parcels at issue.) 

2. 

The property identified above is x__real 

personal. 

3. 

If more than one parcel of real property is under appeal, are the properties 

contiguous? 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 201 Commercial-Improved 

7. 

If the assessment or assessments at issue were protested, the protest was made 

to Respondent's 

March 

July 

December Board of Review. 

MICHIGAN TAX TRIBUNAL 

- 611 W. OTTAWA ST., LANSING, MI 48933 

- 517-335-9760 

PO BOX 30232, LANSING, MI 48909 

- Other Carriers: 2407 N. GRAND RIVER AVE., LANSING, MI 48906

Page 2

MTT Docket No. 

Page 2 of 4 

8. 

10. 

11. 

12. 

13. 

14. 

If a protest was required and no protest was made, list the separate and specific 

facts upon which Petitioner relies to invoke the Tribunal’s authority over the 

assessment or assessments at issue (attach additional page if necessary): 

If the appeal was not submitted by the deadline for the filing of an appeal for the 

classification or classifications of the properties at issue (i.e., May 31 or July 31 

of the tax year involved), list the separate and specific facts upon which 

Petitioner relies to invoke the Tribunal’s authority over the assessment or 

assessments at issue (attach additional page if necessary): 

The property or properties at issue are located in Kent 

County. The 

property or properties’ address is: 

1900 44th St SE, Kentwood, MI 49508 

1800 44th St SE, Kentwood, MI 49508 

1820 44th St, SE, Kentwood, MI 49508 

The assessment or assessments at issue were established by the (applicable 

local governmental unit): City of Kentwood 

Petitioner's legal residence or principal office address is: 

PO Box 1042 

Seabrook, TX 77586 

This appeal involves issues relating to the (check all that are applicable): 

x 

the property or properties’ true cash and taxable values 

the property or properties’ taxable value only 

If the property or properties’ taxable value is at issue, is there a 

dispute as to the value of an addition or loss? ___ Yes ___ No 

uniformity of the property or properties’ assessment 

the property or the properties’ exemption from ad valorem taxation 

under MCL 

The tax year(s) at issue are: 2025

Page 3

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 

2025 

9,491,200 

4,745,600 

4,745,600 

17. 

Petitioner contends that the values for the property identified above are: 

Tax Year 

True Cash Value 

State Equalized Value 

Taxable Value 

2025 

5,900,000 

2,950,000 

2,950,000 

18. 

The values in dispute for the property identified above are: 

Tax Year 

True Cash Value 

State Equalized Value 

Taxable Value 

2025 

3,591,200 

1,795,600 

1,795,600 

19. 

Petitioner requests the following relief (attach additional page if necessary): 

Reduction of TCV, SEV and AV as indicated in paragraph 17. 

20. 

List the separate and specific facts upon which Petitioner relies to support the 

relief requested (attach additional page if necessary): 

Comparable sales and/or

Page 4

MTT

Page 5

ST

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Page 1

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

ORLENE HAWKS

DIRECTOR

Entire Tribunal Case Information Sheet - Petitioner

MOAHR DOCKET NO. 

Section 1: Petitioner’s Contact Information

Filer type: Organization

First Name/Company Name

M.I.

Last Name

Storage Five Kentwood LLC

Home Address (No., Street, P.O. Box or Rural Route)

PO Box 1042

City or Town

Seabrook 

State

Texas

ZIP Code

77586

Telephone Number

317.991.1865

Fax Number

E-mail Address (do not enter unless you want MTT to send all correspondence via e-mail)

paul@jonespyattlaw.com

Section 2: Attorney/Authorized Representative’s Contact Information

First Name

Paul

M.I.

M

Last Name

Jones

Firm Name (if any)

Address (No., Street, P.O. Box or Rural Route)

435 East Main St.

Suite 220

City or Town

Greenwood

State

Indiana

ZIP Code

46143

Telephone Number

317-223-5441

Fax Number

E-mail Address (do not enter unless you want MTT to send all correspondence via e-mail)

paul@jonespyattlaw.com

Section 5: Issue

Please designate one: 

Valuation – Fill out Sections 4, 5, & 6 below

Section 6: Subject Property Information

How many parcels are you 

appealing?3

Property Address (No., Street, City, ST, ZIP) [If multiple, list first property’s address]

1900 44th St

Kentwood 

Michigan

49508

Taxing Authority (City or Township)

City Of Kentwood (KENT)

County

Kent

If you are appealing more than one parcel, are they contiguous or adjoining? Yes

(*If no, you must file separate appeals for each non-contiguous or non-adjoining parcel.)

Page 2

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

ORLENE HAWKS

DIRECTOR

Section 7: Check which of the following you are appealing (check all that apply)

True Cash and Taxable Values

Section 8: Valuation Information for Each Parcel under Appeal

Parcel Number:

41-18-28-125-010

Classification of Property: Real 

Commercial

Current Assessed Value (also known as State Equalized Value) as established by the Board of Review:

2685400

Current Taxable Value as established by the Board of Review:

2685400

What do you believe is the fair market value (also known as True Cash Value)?

3345352

Multiply the True Cash Value by 50% and enter here. This is your contention of Assessed Value (also known as State Equalized Value).

1672676

If you belive the Taxable Value differs from your contention of Assessed Value, enter your contention of Taxable Value.

Parcel Number:

41-18-28-125-011

Classification of Property: Real 

Commercial

Current Assessed Value (also known as State Equalized Value) as established by the Board of Review:

1989900

Current Taxable Value as established by the Board of Review:

1989900

What do you believe is the fair market value (also known as True Cash Value)?

2467476

Multiply the True Cash Value by 50% and enter here. This is your contention of Assessed Value (also known as State Equalized Value).

1233738

If you belive the Taxable Value differs from your contention of Assessed Value, enter your contention of Taxable Value.

Parcel Number:

41-18-28-125-012

Classification of Property: Real 

Commercial

Current Assessed Value (also known as State Equalized Value) as established by the Board of Review:

70300

Current Taxable Value as established by the Board of Review:

70300

What do you believe is the fair market value (also known as True Cash Value)?

87172

Multiply the True Cash Value by 50% and enter here. This is your contention of Assessed Value (also known as State Equalized Value).

Page 3

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

ORLENE HAWKS

DIRECTOR

43586

If you belive the Taxable Value differs from your contention of Assessed Value, enter your contention of Taxable Value.

Section 9: 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:

Section 10: 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:

Section 11: Classification Information

Parcel Number:

Current Classification of

Page 4

S

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