Teg Wyndham Hill LLC Petitioner Vs. City Of Grand Rapids 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 

TEG Wyndham Hill LLC, 

MICHIGAN TAX TRIBUNAL 

 

Petitioner, 

 

 

v 

 

MTT Docket No. 26-000956 

 

City of Grand Rapids, 

 

Presiding Judge 

Respondent. 

 

Joshua M. Wease 

 

 

ORDER GRANTING JOINT STIPULATION FOR ENTRY OF CONSENT JUDGMENT 

 

CONSENT JUDGMENT 

 

The Tribunal has considered the file in this case and the submitted Stipulation for Entry 

of Consent Judgment (Stipulation) and finds that the Stipulation meets all filing and 

statutory requirements.1 As such, the Tribunal shall enter the Stipulation. Therefore, 

 

IT IS 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 

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 

 

1 See MCL 211.27a. 

2 See MCL 205.755.

Page 2

MTT Docket No. 26-000956 

Page 2 of 2 

 

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%, 

(xix) after December 31, 2025, through June 30, 2026, at a rate of 8.48%, and (xx) after 

July 1, 2026, through December 31, 2026, at a rate of 7.85%. 

 

This Consent Judgment resolves all pending claims in this matter and closes this case. 

 

See docket look up for a copy of stipulation and for any possible refund paragraph. 

 

 

Entered: July 9, 2026 

 

 

 

 

By: /s/ Joshua M. Wease 

jc 

 

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

26-0014 

75544160.1 

STATE OF MICHIGAN 

DEPARTMENT OF LICENSING & REGULATORY AFFAIRS 

MICHIGAN TAX TRIBUNAL 

TEG Wyndham Hill LLC, 

Petitioner, 

v 

City of Grand Rapids,

Respondent. 

MTT Docket No. ________ 

Parcel No. 41-14-09-376-012 

Jackie J. Cook (P68781) 

Honigman LLP 

Attorneys for Petitioner 

2290 First National Building 

660 Woodward Avenue 

Detroit, MI 48226-3506 

(313) 465-7270 

jcook@honigman.com

Petition 

TEG Wyndham Hill LLC (“Petitioner”), through its attorneys, Honigman LLP, says: 

1.

Petitioner's principal office address is 365 Route 59, Suite 110, Airmont, NY 

10952. 

2.

The subject real property, parcel number 41-14-09-376-012, is located at 1851 NE 

Knapp Street, Grand Rapids, MI, in Kent County ("Petitioner's Property"). 

3.

Respondent, City of Grand Rapids, assesses and collects property taxes on 

Petitioner's Property. 

4.

In 2026, Respondent’s board of review set the taxable value of Petitioner's Property 

at $6,176,829 and assessed Petitioner's Property at $17,156,100.

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2 

75544160.1 

5.

The assessment will result in a state equalized value in the same amount based on 

the tentative equalization factor. 

6.

Petitioner's Property is classified as commercial real. 

7.

Petitioner's Property is presently used or available for use for commercial purposes. 

8.

Petitioner believes that Petitioner's Property was originally designed to be used for 

commercial purposes. 

9.

To the undersigned’s best knowledge, Petitioner’s Property – commercial 

multifamily housing – is not subject to governmental regulatory agreements and a subsidy. 

10.

This matter involves issues relating to (a) valuation, (b) assessment, (c) taxable 

value, and (d) uniformity. 

11.

At this time, Petitioner believes, as it relates to taxable value, there is a dispute 

relative to the value of a loss. 

12.

No board of review protest was required for Petitioner’s Property. 

13.

The 2026 assessment – including the state equalized and taxable values – imposed 

on Petitioner's Property, the taxes to be levied and collected on Petitioner’s Property, and the mode 

of assessment adopted by Respondent are invalid, unlawful, and operate as a fraud on Petitioner, 

because they 

(a) 

Exceed amounts permitted by the Michigan Constitution and applicable 

statutes; 

(b) 

Are calculated at or derived from higher percentages of true cash value than 

permissible under the Michigan Constitution and applicable statutes;

Page 3

3 

75544160.1 

(c) 

Are based on the application of wrong principles and an erroneous 

determination of the true cash value of that portion of Petitioner's Property that 

is taxable under Michigan law, if any; and 

(d) 

Discriminate against Petitioner and deny Petitioner its constitutional rights to 

uniformity, equal protection, and due process of law. 

WHEREFORE, Petitioner requests that the Tax Tribunal enter an Order: (i) reducing the 

2026 taxable value of Petitioner's Property from $6,176,829 to $6,000,000; (ii) reducing the 2026 

assessed and state equalized value of Petitioner's Property from $17,156,100 to $6,000,000; (iii) 

requiring payment to Petitioner of the refunds attributable to such reductions, plus interest and 

costs; and (iv) awarding Petitioner any other relief to which it is entitled. 

Dated: May 14, 2026

Respectfully submitted, 

Honigman LLP 

Attorneys for Petitioner 

By:

Jackie J. Cook (P68781) 

2290 First National Building 

660 Woodward Avenue 

Detroit, MI 48226-3506 

(313) 465-7270 

jcook@honigman.com

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Page 1

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

TEG Wyndham Hill LLC

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

365 Route 59

Suite 110

City or Town

Airmont

State

New York

ZIP Code

10952

Telephone Number

3134657420

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

jcook@honigman.com

 

 

Section 2: Attorney/Authorized Representative’s Contact Information

First Name

Jackie

M.I.

J.

Last Name

Cook

Firm Name (if any)

Honigman LLP

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

39400 Woodward Avenue Suite 101

City or Town

Bloomfield Hills

State

Michigan

ZIP Code

48304

Telephone Number

(313) 465-7420

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

jcook@honigman.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]

1851 NE Knapp St.

Grand Rapids

Page 2

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA 

DIRECTOR

Michigan

49544

Taxing Authority (City or Township)

City Of Grand Rapids (KENT) 

County

Kent

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:

41-14-09-376-012

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:

17156100

Current Taxable Value as established by the Board of Review:

6176829

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

12000000

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

6000000

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

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.

Page 3

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA 

DIRECTOR

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/ Jackie J. Cook

Payment Information

Amount: 600

Success: True

Message: ""

Waiver Code:

Transaction Number: 26051485403995

Supporting Waiver Documents:

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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

TEG Wyndham Hill LLC, 

Petitioner,

 MICHIGAN TAX TRIBUNAL

v

MTT Docket No.: 26-000956

City Of Grand Rapids, 

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 8, 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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Page 1

75842741.2 

STATE OF MICHIGAN 

DEPARTMENT OF LICENSING & REGULATORY AFFAIRS 

MICHIGAN TAX TRIBUNAL 

 

 

TEG Wyndham Hill LLC, 

 

 

Petitioner, 

 

v 

MTT Docket No. 26-000956 

 

City of Grand Rapids, 

 

 

Respondent. 

______________________________________________________________________________ 

 

Jackie J. Cook (P68781) 

 

 

 

Kendall R. O’Connor (P84036) 

Attorney for Petitioner 

 

 

 

Lee S. Schofield (P62748) 

660 Woodward Ave. 

 

 

 

City of Grand Rapids Law Department 

2290 First National Building 

 

 

Attorneys for Respondent 

 

 

 

Detroit, Michigan 48826-3506 

 

 

300 Monroe Ave. NW, Suite 620 

(313) 465-7270 

 

 

 

 

Grand Rapids, Michigan 49503 

 

jcook@honigman.com 

 

 

 

(616) 456-3103 

 

 

 

 

 

 

 

koconnor@grand-rapids.mi.us 

 

 

 

 

 

 

 

lschofield@grand-rapids.mi.us 

______________________________________________________________________________ 

 

Stipulation for Entry of Consent Judgment 

 

 

1. 

The parcel is located in Kent County. 

 

2. 

The case is pending in the X Entire Tribunal OR __ Small Claims Division. 

 

3. 

Property Parcel No: 41-14-09-376-012. 

 

4. 

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 

2026

$34,312,200

$17,156,100

$6,176,829

 

5. 

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

purposes are:

Page 2

2 

75842741.2 

Tax 

Year 

True Cash 

Value 

State Equalized 

Value 

Taxable 

Value 

2026

$29,370,000

$14,685,000

$6,176,829

 

6. 

If stipulation addresses tax years other than the tax year originally appealed or tax years 

added through motions to amend that have been granted by the Tribunal, list the separate 

facts upon which the parties rely to invoke the Tribunal’s authority over those tax year or 

years (attach additional page if necessary): 

 

7. 

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

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

the refund, the waiver of interest, etc.: 

 

No refund is due. 

 

 

HONIGMAN LLP 

CITY OF GRAND RAPIDS, a 

Michigan municipal corporation 

Attorneys for Petitioner

 

 

By: _______________________________ 

By: _____________________________ 

Jackie J. Cook (P68781) 

660 Woodward Avenue 

2290 First National Bldg. 

Detroit, MI 48226-3506 

(313) 465-7270 

jcook@honigman.com 

Lee S. Schofield (P62748) 

Assistant City Attorney 

Attorney for Respondent 

300 Monroe Ave. NW, Suite 620 

Grand Rapids, Michigan 49503 

(313) 456-3103 

LSchofield@grand-rapids.mi.us

 

Dated: ________________ 

 

Dated: ____________________ 

/s/ Jackie J. Cook

/s/ Lee S. Schofield

June 12, 2026

June 12, 2026

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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: 26-000956

Is this case currently pending in the Small Claims Division? No

Party Filing Document 

Joint

Files

Document Type: Stip for Consent Judgment

Attachment File Name: Stip for CJ - TEG Wyndham Grand Rapids (26-000956)

Fee Information

Filing Fee: $ 50.00

Payment Information

Payment: $ 50.00

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Page 1

1 

 

STATE OF MICHIGAN 

DEPARTMENT OF LICENSING & REGULATORY AFFAIRS 

MICHIGAN OFFICE OF ADMINISTRATIVE HEARINGS AND RULES 

MICHIGAN TAX TRIBUNAL 

 

 

 

 

 

TEG WYNDHAM HILL LLC, 

 

 

 

 

 

 

 

Docket No. 26-000956 

 

Petitioner, 

 

 

 

 

 

 

v. 

 

 

 

 

 

 

Parcel No. 41-14-09-376-012 

 

 

CITY OF GRAND RAPIDS, 

 

 

 

 

Respondent. 

 

/ 

Jackie J. Cook (P68781) 

Honigman LLP 

Attorneys for Petitioner 

2290 First National Building 

660 Woodward Avenue 

Detroit, MI 48226 

jcook@honigman.com 

Kendall R. O’Connor (P84036) 

Lee S. Schofield (P62748) 

Grand Rapids Department of Law 

Attorneys for Respondent 

300 Monroe Avenue NW, Suite 620 

Grand Rapids, MI 49503 

(616) 456-3103 

koconnor@grand-rapids.mi.us 

lschofield@grand-rapids.mi.us

 

/ 

 

RESPONDENT’S APPEARANCE AND ANSWER TO PETITION 

WITH PROOF OF SERVICE 

 

 

NOW COMES Kendall R. O’Connor and Lee S. Schofield for the City of Grand Rapids, 

who hereby enters their Appearance of Counsel on behalf of Respondent City of Grand Rapids, and 

answers Petitioner’s Petition as follows: 

1. Petitioner’s principal office address is 365 Route 59, Suite 110, Airmont, NY 10952. 

 

ANSWER: Respondent lacks knowledge or information sufficient to form a belief as 

to the truth of the remaining allegations, and leaves petitioner to its proofs. 

 

2. The subject real property, parcel number 41-14-09-376-012, is located at 1851 NE Knapp 

Street, Grand Rapids, MI, in Kent County (“Petitioner’s Property”). 

 

ANSWER: Admitted.

Page 2

2 

 

3. Respondent, City of Grand Rapids, assesses and collects property taxes on Petitioner’s 

Property. 

 

ANSWER: Respondent admits the allegations in this paragraph. 

 

4. In 2026, Respondent’s board of review set the taxable value of Petitioner’s Property at 

$6,176,829 and assessed Petitioner’s Property at $17,156,100. 

 

ANSWER: Respondent admits only that Respondent’s Board of Review set the values 

as alleged for Petitioner’s Property for the 2026 tax year. Respondent lacks knowledge or 

information sufficient to form a belief as the truth of any remaining allegations in this 

paragraph. 

 

5. The assessment will result in a state equalized value in the same amount based on the 

tentative equalization factor. 

 

ANSWER: Respondent admits only that the State Equalized Value (SEV) for 

Petitioner’s Property for tax year 2026 is the same as the Assessed Value. Respondent lacks 

knowledge or information sufficient to form a belief as the truth of any remaining allegations 

in this paragraph. 

 

6. Petitioner’s Property is classified as commercial real. 

 

ANSWER: Respondent admits only that Petitioner’s Property is classified as 

Commercial-Improved. Respondent lacks knowledge or information sufficient to form a 

belief as the truth of any remaining allegations in this paragraph. 

 

7. Petitioner’s Property is presently used or available for use for commercial purposes. 

 

ANSWER: Respondent lacks knowledge or information sufficient to form a belief as the 

truth of the allegations in this paragraph. 

 

8. Petitioner believes that Petitioner’s Property was originally designed to be used for 

commercial purposes. 

 

ANSWER: Respondent lacks knowledge or information sufficient to form a belief as 

the truth of the allegations in this paragraph.

Page 3

3 

 

9. To the undersigned’s best knowledge, Petitioner’s Property – commercial multifamily 

housing – is not subject to governmental regulatory agreements and a subsidy. 

 

ANSWER: Respondent lacks knowledge or information sufficient to form a belief as 

the truth of the allegations in this paragraph. 

 

10. This matter involves issues relating to (a) valuation, (b) assessment, (c) taxable value, and (d) 

uniformity. 

 

ANSWER: Respondent lacks knowledge or information sufficient to form a belief as 

the truth of the allegations in this paragraph. To the extent that Petitioner is alleging that 

Respondent’s determinations on any of the issues alleged are incorrect, Respondent denies 

the allegations as untrue. 

 

11. At this time, Petitioner believes, as it relates to taxable value, there is a dispute relative to the 

value of a loss 

 

ANSWER: Respondent lacks knowledge or information sufficient to form a belief as 

the truth of the allegations in this paragraph. 

 

12. No board of review protest was required for Petitioner’s Property. 

 

ANSWER: This paragraph contains a legal conclusion for which no response is 

required. To the extent any response is required, Respondent lacks knowledge or information 

sufficient to form a belief as truth of the allegations in this paragraph.

Page 4

4 

 

 

13. The 2026 assessment – including the state equalized and taxable values – imposed on 

Petitioner’s Property, the taxes to be levied and collected on Petitioner’s Property, and the 

mode of assessment adopted by Respondent are invalid, unlawful, and operate as a fraud on 

Petitioner, because they 

(a) Exceed amounts permitted by the Michigan Constitution and applicable statutes; 

(b) Are calculated at or derived from higher

Page 5

5

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Page 1

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA 

DIRECTOR

Entire Tribunal Case Information Sheet - Respondent

MTT DOCKET NO. 26-000956

Section 1: Respondent’s Contact Information

Filer Type: 

Local Unit of Government

Local Unit of Government

City Of Grand Rapids (KENT)

First Name

M.I.

Last Name

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

City or Town

State

ZIP Code

Telephone 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

Lee

M.I.

S.

Last Name

Schofield

Firm Name (if any)

City of Grand Rapids

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

300 Monroe Avenue NW

Suite 620

City or Town

Grand Rapids

State

Michigan

ZIP Code

49503

Telephone Number

616-456-3103

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

lschofield@grand-rapids.mi.us

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

Respondent or Authorized Attorney/Representative’s Signature: 

Lee S. Schofield

/s/

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Page 1

STATE OF MICHIGAN 

DEPARTMENT OF LICENSING & REGULATORY AFFAIRS 

MICHIGAN TAX TRIBUNAL 

TEG Wyndham Hill LLC, 

Petitioner, 

hy) 

" 

MTT Docket No. 

,~ 

| > 

« Oyo 

v 

Parcel No. 41-14-09-376-012 

City of Grand Rapids, 

Respondent. 

Jackie J. Cook (P68781) 

Honigman LLP 

Attorneys for Petitioner 

2290 First National Building 

660 Woodward Avenue 

Detroit, MI 48226-3506 

(313) 465-7270 

jcook@honigman.com 

Proof of Service 

095 b 

Lisa Joseph states that she is employed by HONIGMAN LLP, attorneys for Petitioner, and 

that on 

SY, AY, Gf, 

she did serve a copy of Petitioner's Petition, with docket number, upon 

the parties named on the attached list. 

/ Seon Qpoggl 

Lish Joseph 

75544160.1 

26-0014

Page 2

BY CERTIFIED UNITED STATES MAIL, RETURN RECEIPT REQUESTED: 

CLERK 

GRAND RAPIDS 

300 MONROE AVENUE NW 

GRAND RAPIDS, MI 49503 

ASSESSOR 

GRAND RAPIDS 

300 MONROE AVENUE NW 

GRAND RAPIDS, MI 49503 

AND BY FIRST-CLASS UNITED STATES MAIL: 

CLERK 

KENT COUNTY 

300 MONROE AVENUE, NW 

GRAND RAPIDS, MI 49503-2288 

DIRECTOR OF EQUALIZATION 

KENT COUNTY 

300 MONROE AVENUE, NW 

GRAND RAPIDS, MI 49503-2288 

SECRETARY OF SCHOOL BOARD 

GRAND RAPIDS PUBLIC SCHOOLS 

1331 FRANKLIN STREET SE, P.O. BOX 117 

GRAND RAPIDS, MI 49501-0117 

STATE TREASURER 

MICHIGAN DEPARTMENT OF TREASURY 

TREASURY BUILDING 

430 W. ALLEGAN ST. 

LANSING, MI 48922 

26-0020 

75544160.1

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Page 1

1 of 1

Docket #: 26-000956

Party Filing Document

Party Filing Document: 

 Petitioner

 Petitioner

 

 

If 'other', Identify: 

File

Document Type: 

 

 

fuFile:

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Page 1

26-0014 

75544160.1 

STATE OF MICHIGAN 

DEPARTMENT OF LICENSING & REGULATORY AFFAIRS 

MICHIGAN TAX TRIBUNAL 

TEG Wyndham Hill LLC, 

Petitioner, 

v 

City of Grand Rapids,

Respondent. 

MTT Docket No. ________ 

Parcel No. 41-14-09-376-012 

Jackie J. Cook (P68781) 

Honigman LLP 

Attorneys for Petitioner 

2290 First National Building 

660 Woodward Avenue 

Detroit, MI 48226-3506 

(313) 465-7270 

jcook@honigman.com

Petition 

TEG Wyndham Hill LLC (“Petitioner”), through its attorneys, Honigman LLP, says: 

1.

Petitioner's principal office address is 365 Route 59, Suite 110, Airmont, NY 

10952. 

2.

The subject real property, parcel number 41-14-09-376-012, is located at 1851 NE 

Knapp Street, Grand Rapids, MI, in Kent County ("Petitioner's Property"). 

3.

Respondent, City of Grand Rapids, assesses and collects property taxes on 

Petitioner's Property. 

4.

In 2026, Respondent’s board of review set the taxable value of Petitioner's Property 

at $6,176,829 and assessed Petitioner's Property at $17,156,100.

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75544160.1 

5.

The assessment will result in a state equalized value in the same amount based on 

the tentative equalization factor. 

6.

Petitioner's Property is classified as commercial real. 

7.

Petitioner's Property is presently used or available for use for commercial purposes. 

8.

Petitioner believes that Petitioner's Property was originally designed to be used for 

commercial purposes. 

9.

To the undersigned’s best knowledge, Petitioner’s Property – commercial 

multifamily housing – is not subject to governmental regulatory agreements and a subsidy. 

10.

This matter involves issues relating to (a) valuation, (b) assessment, (c) taxable 

value, and (d) uniformity. 

11.

At this time, Petitioner believes, as it relates to taxable value, there is a dispute 

relative to the value of a loss. 

12.

No board of review protest was required for Petitioner’s Property. 

13.

The 2026 assessment – including the state equalized and taxable values – imposed 

on Petitioner's Property, the taxes to be levied and collected on Petitioner’s Property, and the mode 

of assessment adopted by Respondent are invalid, unlawful, and operate as a fraud on Petitioner, 

because they 

(a) 

Exceed amounts permitted by the Michigan Constitution and applicable 

statutes; 

(b) 

Are calculated at or derived from higher percentages of true cash value than 

permissible under the Michigan Constitution and applicable statutes;

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3 

75544160.1 

(c) 

Are based on the application of wrong principles and an erroneous 

determination of the true cash value of that portion of Petitioner's Property that 

is taxable under Michigan law, if any; and 

(d) 

Discriminate against Petitioner and deny Petitioner its constitutional rights to 

uniformity, equal protection, and due process of law. 

WHEREFORE, Petitioner requests that the Tax Tribunal enter an Order: (i) reducing the 

2026 taxable value of Petitioner's Property from $6,176,829 to $6,000,000; (ii) reducing the 2026 

assessed and state equalized value of Petitioner's Property from $17,156,100 to $6,000,000; (iii) 

requiring payment to Petitioner of the refunds attributable to such reductions, plus interest and 

costs; and (iv) awarding Petitioner any other relief to which it is entitled. 

Dated: May 14, 2026

Respectfully submitted, 

Honigman LLP 

Attorneys for Petitioner 

By:

Jackie J. Cook (P68781) 

2290 First National Building 

660 Woodward Avenue 

Detroit, MI 48226-3506 

(313) 465-7270 

jcook@honigman.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

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

TEG Wyndham Hill LLC

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

365 Route 59

Suite 110

City or Town

Airmont

State

New York

ZIP Code

10952

Telephone Number

3134657420

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

jcook@honigman.com

 

 

Section 2: Attorney/Authorized Representative’s Contact Information

First Name

Jackie

M.I.

J.

Last Name

Cook

Firm Name (if any)

Honigman LLP

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

39400 Woodward Avenue Suite 101

City or Town

Bloomfield Hills

State

Michigan

ZIP Code

48304

Telephone Number

(313) 465-7420

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

jcook@honigman.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]

1851 NE Knapp St.

Grand Rapids

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STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA 

DIRECTOR

Michigan

49544

Taxing Authority (City or Township)

City Of Grand Rapids (KENT) 

County

Kent

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:

41-14-09-376-012

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:

17156100

Current Taxable Value as established by the Board of Review:

6176829

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

12000000

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

6000000

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

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.

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STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA 

DIRECTOR

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/ Jackie J. Cook

Payment Information

Amount: 600

Success: True

Message: ""

Waiver Code:

Transaction Number: 26051485403995

Supporting Waiver Documents:

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