The Huntington National Bank, Petitioner Vs. City Of Wyoming, 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 

The Huntington National Bank, 

MICHIGAN TAX TRIBUNAL 

 

Petitioner, 

 

 

v 

 

MTT Docket No. 25-001709 

 

City of Wyoming, 

 

Presiding Judge 

Respondent. 

 

Joshua M. Wease 

 

 

ORDER GRANTING JOINT STIPULATION FOR ENTRY OF CONSENT JUDGMENT 

 

CONSENT JUDGMENT 

 

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 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 

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

 

1 See MCL 211.27a. 

2 See MCL 205.755.

Page 2

MTT Docket No. 25-001709 

Page 2 of 2 

 

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, 2025, through June 30, 2026, at a rate of 8.48%. 

 

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. 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

By _____________________________ 

Entered: February 19, 2026 

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

STATE OF MICHIGAN 

DEPARTMENT OF LICENSING & REGULATORY AFFAIRS 

MICHIGAN TAX TRIBUNAL 

The Huntington National Bank, 

MTT Docket No. 25-001 709-TT 

Petitioner, 

Parcel No(s). 

41-17-33-427-033 

v 

City of Wyoming, 

Respondent. 

Michelle (Mikki) M. Silvey (P69494) 

Gregory T. Stremers (P45006) 

Alex Morse 

Wyoming City Attorney 

DuCharme, McMillen & Associates, Inc. 

Attorney for Respondent 

Representatives for Petitioner 

2650 DeHoop Ave SW 

9229 Delegates Row, Suite 375 

Indianapolis, IN 46240 

(917) 488-7825 

msilvey@dmainc.com 

amorse@dmainc.com 

Wyoming, MI 49509-0905 

(616) 530-3194 

Greg.stremers@wyomingmi.gov 

/ 

STIPULATION FOR ENTRY OF CONSENT JUDGMENT IN THE FULL TRIBUNAL 

1. 

This case is pending in the Entire Tribunal. 

2. 

The subject property is in Kent County. 

3. 

The values for the property at issue in this appeal as established by Respondent’s 

Board of Review are: 

Tax 

Parcel(s) 

True Cash 

Assessed 

Taxable 

Year 

Value 

Value 

Value 

2025 

41-17-33-427-033 

$1,780,200 

$890,100 

$755,586 

4. 

The values for the property at issue in this appeal as agreed upon by the parties for 

settlement purposes are: 

Tax 

Parcel(s) 

True Cash 

Assessed 

Taxable 

Year 

Value 

Value 

Value 

2025 

41-17-33-427-033 

$1,400,000 

$700,000 

$700,000

Page 2

5. 

This stipulation addresses only the 2025 tax year. 

6. 

Refunds (as warranted) should be made payable to “The Huntington National Bank” 

and mailed to the attention of: 

The Huntington National Bank 

c/o Mikki Silvey 

9229 Delegates Row, Suite 375 

Indianapolis, IN 46240 

Respectfully submitted, 

Mick (0 re) 

Poy 

Michelle (Mikki) M. Silvey (P69494) 

remers (P45006) 

DuCharme, McMillen & Associates, Inc. 

ity Attorney 

Representatives for Petitioner 

Attorney for Respondent 

February 16, 2026 

February <2, 2026 

Page 2 of 2 

MTT Docket No. 25-001709 

Stipulation for Entry of Consent Judgment 

PIN: 41-17-33-427-033

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Page 1

STATE OF MICHIGAN 

DEPARTMENT OF LICENSING & REGULATORY AFFAIRS 

MICHIGAN TAX TRIBUNAL 

The Huntington National Bank, 

MTT Docket No. 25-001 709-TT 

Petitioner, 

Parcel No(s). 

41-17-33-427-033 

v 

City of Wyoming, 

Respondent. 

Michelle (Mikki) M. Silvey (P69494) 

Gregory T. Stremers (P45006) 

Alex Morse 

Wyoming City Attorney 

DuCharme, McMillen & Associates, Inc. 

Attorney for Respondent 

Representatives for Petitioner 

2650 DeHoop Ave SW 

9229 Delegates Row, Suite 375 

Indianapolis, IN 46240 

(917) 488-7825 

msilvey@dmainc.com 

amorse@dmainc.com 

Wyoming, MI 49509-0905 

(616) 530-3194 

Greg.stremers@wyomingmi.gov 

/ 

STIPULATION FOR ENTRY OF CONSENT JUDGMENT IN THE FULL TRIBUNAL 

1. 

This case is pending in the Entire Tribunal. 

2. 

The subject property is in Kent County. 

3. 

The values for the property at issue in this appeal as established by Respondent’s 

Board of Review are: 

Tax 

Parcel(s) 

True Cash 

Assessed 

Taxable 

Year 

Value 

Value 

Value 

2025 

41-17-33-427-033 

$1,780,200 

$890,100 

$755,586 

4. 

The values for the property at issue in this appeal as agreed upon by the parties for 

settlement purposes are: 

Tax 

Parcel(s) 

True Cash 

Assessed 

Taxable 

Year 

Value 

Value 

Value 

2025 

41-17-33-427-033 

$1,400,000 

$700,000 

$700,000

Page 2

5. 

This stipulation addresses only the 2025 tax year. 

6. 

Refunds (as warranted) should be made payable to “The Huntington National Bank” 

and mailed to the attention of: 

The Huntington National Bank 

c/o Mikki Silvey 

9229 Delegates Row, Suite 375 

Indianapolis, IN 46240 

Respectfully submitted, 

Mick (0 re) 

Poy 

Michelle (Mikki) M. Silvey (P69494) 

remers (P45006) 

DuCharme, McMillen & Associates, Inc. 

ity Attorney 

Representatives for Petitioner 

Attorney for Respondent 

February 16, 2026 

February <2, 2026 

Page 2 of 2 

MTT Docket No. 25-001709 

Stipulation for Entry of Consent Judgment 

PIN: 41-17-33-427-033

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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 NOVEMBER 2 - 13, 2026 PREHEARING GENERAL CALL AND ORDER 

OF PROCEDURE

The Huntington National Bank,

Petitioner,

v

 

 

City of Wyoming,

Respondent.

 MTT Docket No. 25-001709

Please be advised that 25-001709 has been placed on a two-week Prehearing General 

Call commencing November 02, 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. 25-001709

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 6, 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 6, 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 6, 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 

during “Pre-Valuation Disclosure” discovery.

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

November 2, 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. “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: December 1, 2025

Page 3

MTT Docket No. 25-001709

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

Page 4

STATE

Page 5

MT

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Page 1

STATE OF MICHIGAN 

MICHIGAN TAX TRIBUNAL 

The Huntington National Bank. 

Petitioner, 

MTT DOCKET NO. 25-001709-TT 

City of Wyoming, 

Respondent. 

PROOF 

OF SERVICE 

Michelle (Mikki) M. Silvey, being first duly sworn, deposes and says that on the 28" day of 

August 2025 she served a copy of the Petition upon the following persons by placing same 

in an envelope properly addressed to each via USPS first class thereon: 

Lisa Posthumus Lyons 

Grandville Public Schools 

Kent County Clerk 

Amy Gardine, School Board Secretary 

300 Monroe Avenue NW 

3839 Prairie Street SW 

Grand Rapids, MI 49503 

Grandville, MI 49418 

Megan VanHoose 

Michigan State Treasurer 

Kent County Equalization Director 

Department of Treasury 

300 Monroe Avenue NW 

Treasury Building 

County Administration Building 

430 West Allegan 

Grand Rapids, MI 49503 

Lansing, MI 48922 

Micke, (( ol 

Michelle (Mikki) M. Silvey (P69494) 

Authorized Agent

Page 2

STATE OF MICHIGAN 

MICHIGAN TAX TRIBUNAL 

The Huntington National Bank. 

) 

) 

) 

Petitioner, 

) 

MTT DOCKET NO. 25-001709-TT 

) 

City of Wyoming, 

) 

) 

) 

Respondent. 

) 

PROOF 

OF SERVICE 

Michelle (Mikki) M. Silvey, being first duly sworn, deposes and says that on the 28% day of 

August 2025 she served a copy of the Petition upon the following persons by placing same 

in an envelope properly addressed to each via certified mail thereon: 

Phillip Wall 

City of Wyoming Assessor 

1155 

- 28th Street SW 

Wyoming, MI 49509 

Kelli VandenBerg 

City of Wyoming Clerk 

1155 

- 28th Street SW 

Wyoming, MI 49509 

Mictas ((@ ge) 

Michelle (Mikki) M. Silvey (P69494) 

Authorized Agent

Page 3

STATE OF MICHIGAN 

DEPARTMENT OF LICENSING & REGULATORY AFFAIRS 

MICHIGAN TAX TRIBUNAL 

The Huntington National Bank 

, 

MTT Docket No. 25-001709 

 -TT 

Petitioner, 

v 

City of Wyoming 

Respondent. 

Michelle (Mikki) M. Silvey (P69494) 

Alex Morse 

DuCharme, McMillen & Associates, Inc. 

Representatives for Petitioner 

9229 Delegates Row, Suite 375 

Indianapolis, IN 46240 

(317) 689-6467-ofc 

(917) 488-7825-mobile 

msilvey@dmainc.com 

amorse@dmainc.com 

ENTIRE TRIBUNAL PROPERTY TAX PETITION 

1. 

Property Parcel No.: 41-17-33-427-033 

2. 

The property identified above is real 

. 

3. 

Only one parcel of property is the subject of this appeal. 

4. 

Petitioner owns and/or otherwise holds an interest in the parcel of property that is the 

subject of this appeal.

Page 4

MTT Docket No. 25-001709 

TT 

Page 2 of 3 

5. 

The property identified above is classified as 201 Commercial-Improved 

6. 

The assessment(s) at issue were not protested to Respondent’s March, July, or December 

Board of Review as a protest was not required. 

7. 

The property or properties at issue are in Kent 

County. 

8. 

The property or properties’ address is: 

5745 Byron Center Ave SW, Wyoming, MI 49519 

9. 

The assessment(s) at issue were established by the: City of Wyoming 

10. Petitioners legal residence or principal office address is: 

5555 Cleveland Ave., Columbus, OH 43231 

11. This appeal involves issues relating to the property or properties’ true cash and taxable 

values and uniformity. 

12. The tax year at issue is: 2025. 

13. The values for the property identified above as established by Respondent’s 2025 Board 

of Review are: 

Tax 

True Cash 

Assessed 

Taxable 

Year 

Value 

Value 

Value 

2025 

$1,780,200 

$890,100 

$755,586 

14. Petitioner contends the values for tax year 2025 are no more than the following: 

Tax 

True Cash 

State Equalized 

Taxable 

Year 

Value 

Value 

Value 

2025 

$830,000 

$415,000 

$415,000 

15. The values in contention for tax year 2025 are: 

Tax 

True Cash 

State Equalized 

Taxable 

Year 

Value 

Value 

Value 

2025 

$950,200 

$475,100 

$340,586

Page 5

MTT Docket No. 25-001709 

 _TT 

Page 3 of 3 

16. The 2025 assessments imposed on the subject property and the taxes to be levied and 

collected are invalid because: 

(a) The assessment, including state equalized and/or taxable value, exceeds the amount 

permitted by the Michigan Constitution and applicable statutes; 

(b) The assessment, including state equalized and/or taxable value, is at a higher 

percentage of true cash value than permissible under the Michigan Constitution and 

applicable statutes; 

(c) The assessment is based on the misapplication of valuation principles, and 

(d) The assessment otherwise violates Petitioner’s rights. 

WHEREFORE, Petitioner respectfully requests this honorable Tribunal hear this case 

and enter an order reducing the 2025 true cash, state equalized and taxable values and direct 

Respondent to refund to Petitioner any excess taxes, fees, and penalties paid, plus interest and 

costs, and all other relief to which it is entitled under Michigan law and as is appropriate under 

the circumstances. 

Respectfully submitted, 

DuCharme, McMillen & Associates, Inc. 

Mid ((@ a) 

Dated: May 29 , 2025 

By: 

Michelle (Mikki) M. Silvey (P69494) 

Petitioner's Representative

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Page 1

STATE OF MICHIGAN 

DEPARTMENT OF LICENSING & REGULATORY AFFAIRS 

MICHIGAN ADMINISTRATIVE HEARING SYSTEM 

MICHIGAN TAX TRIBUNAL 

 

The Huntington National Bank, 

 

 

 

Petitioner, 

 

v 

 

City of Wyoming, 

 

 

 

Respondent. 

 

 

 

MTT Docket No. 25-001709 

 

Parcel No. 41-17-33-427-033 

 

 

 

_________________________________________________________________________________________________________________________________________ 

 

Michelle (Mikki) M. Silvey (P69494) 

Alex Morse 

DuCharme, McMillen & Associates, Inc. 

Representatives for Petitioner 

9229 Delegates Row, Suite 375 

Indianapolis, IN 46240 

(317) 689-6467 – office 

(917) 488-7825 – cell 

msilvey@dmainc.com 

amorse@dmainc.com 

 

Gregory T. Stremers (P45006) 

Wyoming City Attorney 

Respondent’s Representative 

2650 DeHoop Ave SW 

Wyoming, MI 49509-0905 

(616) 530-3194 

Greg.Stremers@wyomingmi.gov 

____________________________________________________________________________/ 

 

RESPONDENT’S RESPONSE TO PETITION 

Respondent, the City of Wyoming, states its Response to the Petition and is affirmative 

defenses: 

1. Admitted. 

2. Admitted. 

3. Admitted. 

4. Admitted. 

5. Admitted. 

6. Admitted. 

7. Admitted. 

8. Admitted.

Page 2

9. Admitted. 

10. Admitted. 

11. Admitted. 

12. Admitted. 

13. Admitted. 

14. Denied as untrue that the values for the Subject Property are as assessed and leaves 

Petitioner to its proofs. 

15. Admitted, as there is a dispute based on Petitioner’s allegations of value. 

16. Denied as untrue that the values for the Subject Property are as stated and leaves 

Petitioner to its proofs. 

AFFIRMATIVE DEFENSES 

Pending discovery, for the City of Wyoming preliminary affirmative defenses states: 

1. Petitioner has failed to state a claim upon which relief may be granted. 

2. Petitioner has failed to plead in conformity with the Tax Tribunal rules. 

3. Petitioner has failed to support the existence of standing necessary to initiate and support its 

appeal. 

4. Any reduction in value compared to the assessed value is the result of Petitioner’s own 

conduct or action such that it would be inequitable or improper to reduce Petitioner’s tax 

liability. 

5. Granting the relief sought would result in dis-uniform assessment in violation of the Michigan 

Constitution. 

6. Respondent reserves the right to add, amend, or identify further affirmative defenses as they 

become known through the course of this litigation.

Page 3

WHEREFORE, Respondent respectfully requests that the tribunal issue an order denying 

Petitioner’s request for Relief, affirming the tax rolls as they currently exist, and granting the 

Respondent such other and further relief as the Tribunal deems to be appropriate. 

 

 

 

 

 

 

 

 

Respectfully submitted, 

 

Date: August 18, 2025 

 

 

 

______________________________ 

 

 

 

 

 

 

 

Gregory T. Stremers (P45006) 

Wyoming City Attorney 

Respondent’s Representative 

2650 DeHoop Ave SW 

Wyoming, MI 49509-0905 

(616) 530-3194 

Greg.Stremers@wyomingmi.gov

Page 4

STATE OF MICHIGAN 

DEPARTMENT OF LICENSING & REGULATORY AFFAIRS 

MICHIGAN ADMINISTRATIVE HEARING SYSTEM 

MICHIGAN TAX TRIBUNAL 

 

The Huntington National Bank, 

 

 

 

Petitioner, 

 

v 

 

City of Wyoming, 

 

 

 

Respondent. 

 

 

 

MTT Docket No. 25-001709 

 

Parcel No. 41-17-33-427-033 

 

 

 

_________________________________________________________________________________________________________________________________________ 

 

Michelle (Mikki) M. Silvey (P69494) 

Alex Morse 

DuCharme, McMillen & Associates, Inc. 

Representatives for Petitioner 

9229 Delegates Row, Suite 375 

Indianapolis, IN 46240 

(317) 689-6467 – office 

(917) 488-7825 – cell 

msilvey@dmainc.com 

amorse@dmainc.com 

 

Gregory T. Stremers (P45006) 

Wyoming City Attorney 

Respondent’s Representative 

2650 DeHoop Ave SW 

Wyoming, MI 49509-0905 

(616) 530-3194 

Greg.Stremers@wyomingmi.gov 

____________________________________________________________________________/ 

 

PROOF OF SERVICE 

 

Christine McMahon states that on August 19, 2025, she served a copy of the Respondent’s 

Response to Petition in the above-captioned matter on Petitioner’s Representative, Michelle 

(Mikki) M. Silvey, by first-class mail at: 

Michelle (Mikki) M. Silvey 

DuCharme, McMillen & Associates, Inc. 

9229 Delegates Row, Suite 375 

Indianapolis, IN 46240 

 

 

August 19, 2025 

 

 

 

 

 

 

 

 

 

 

 

Christine McMahon

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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. 25-001709

Section 1: Respondent’s Contact Information

Filer Type: Local Unit of Government

City of Wyoming (KENT)

Local Unit of Government/First Name

Gregory

M.I.

T.

Last Name

Stremers

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

1155 28th St SW

City or Town

Wyoming

State

Michigan

ZIP Code

49509

Telephone Number

616-530-3194

Fax Number

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

Greg.Stremers@wyomingmi.gov

Section 2: Attorney/Authorized Representative’s Contact Information

First Name

Gregory

M.I.

T.

Last Name

Stremers

Firm Name (if any)

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

1155 28th St SW

PO Box 905

1155 28th St SW

City or Town

Wyoming

State

Michigan

ZIP Code

49509

Telephone Number

6165303194

Fax Number

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

Greg.Stremers@wyomingmi.gov

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

Respondent or Authorized Attorney/Representative’s Signature: 

Gregory T. Stremers

/s/

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Page 1

STATE OF MICHIGAN 

DEPARTMENT OF LICENSING & REGULATORY AFFAIRS 

MICHIGAN TAX TRIBUNAL 

The Huntington National Bank 

R 

MTT Docket No. 25- 

Petitioner, 

v 

City of Wyoming 

R 

Respondent. 

Michelle (Mikki) M. Silvey (P69494) 

Alex Morse 

DuCharme, McMillen & Associates, Inc. 

Representatives for Petitioner 

9229 Delegates Row, Suite 375 

Indianapolis, IN 46240 

(317) 689-6467-ofc 

(917) 488-7825-mobile 

msilvey@dmainc.com 

amorse@dmainc.com 

ENTIRE TRIBUNAL PROPERTY TAX PETITION 

1. 

Property Parcel No.: 41-17-33-427-033 

2. 

The property identified above is real 

. 

3. 

Only one parcel of property is the subject of this appeal. 

4. 

Petitioner owns and/or otherwise holds an interest in the parcel of property that is the 

subject of this appeal.

Page 2

MTT Docket No. 25- 

-TT 

Page 2 of 3 

S. 

10. 

11. 

12. 

13. 

14. 

15. 

The property identified above is classified as 201 Commercial-Improved 

The assessment(s) at issue were not protested to Respondent’s March, July, or December 

Board of Review as a protest was not required. 

The property or properties at issue are in Kent 

County. 

The property or properties’ address is: 

5745 Byron Center Ave SW, Wyoming, MI 49519 

The assessment(s) at issue were established by the: City of Wyoming 

Petitioners legal residence or principal office address is: 

5555 Cleveland Ave., Columbus, OH 43231 

This appeal involves issues relating to the property or properties’ true cash and taxable 

values and uniformity. 

The tax year at issue is: 2025. 

The values for the property identified above as established by Respondent’s 2025 Board 

of Review are: 

Tax 

True Cash 

Assessed 

Taxable 

Year 

Value 

Value 

Value 

2025 

$1,780,200 

$890,100 

$755,586 

Petitioner contends the values for tax year 2025 are no more than the following: 

Tax 

True Cash 

State Equalized 

Taxable 

Year 

Value 

Value 

Value 

2025 

$830,000 

$415,000 

$415,000 

The values in contention for tax year 2025 are: 

Tax 

True Cash 

State Equalized 

Taxable 

Year 

Value 

Value 

Value 

2025 

$950,200 

$475,100 

$340,586

Page 3

MTT Docket No. 2-___BBB___-TT 

Page 3 of 3 

 The 202assessments imposed on the subject property and the taxes to be levied and

collected are invalid because:

D The assessment, including state equalized and/or taxable value, exceeds the amount

permitted by the Michigan Constitution and applicable statutes;

E The assessment, including state equalized and/or taxable value, is at a higher

percentage of true cash value than permissible under the Michigan Constitution and

applicable statutes;

F The assessment is based on the misapplication of valuation principles, and

G The assessment otherwise violates Petitioner’s rights.

WHEREFORE, Petitioner respectfully requests this honorable Tribunal hear this case 

and enter an order reducing the 202true cash, state equalized and taxable values and direct 

Respondent to refund to Petitioner any excess taxes, fees, and penalties paid, plus interest and 

costs, and all other relief to which it is entitled under Michigan law and as is appropriate under 

the circumstances. 

Respectfully submitted, 

DuCharme, McMillen & Associates, Inc. 

Dated: May ___, 202

By: 

______________________________ 

Michelle (Mikki) M. Silvey (P69494) 

Petitioner’s Representative 

29

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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

The Huntington National Bank, 

Petitioner,

 MICHIGAN TAX TRIBUNAL

v

MTT Docket No.: 25-001709

City of Wyoming, 

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 22, 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 

DEPARTMENT OF LICENSING & REGULATORY AFFAIRS 

MICHIGAN TAX TRIBUNAL 

The Huntington National Bank 

R 

MTT Docket No. 25- 

Petitioner, 

v 

City of Wyoming 

R 

Respondent. 

Michelle (Mikki) M. Silvey (P69494) 

Alex Morse 

DuCharme, McMillen & Associates, Inc. 

Representatives for Petitioner 

9229 Delegates Row, Suite 375 

Indianapolis, IN 46240 

(317) 689-6467-ofc 

(917) 488-7825-mobile 

msilvey@dmainc.com 

amorse@dmainc.com 

ENTIRE TRIBUNAL PROPERTY TAX PETITION 

1. 

Property Parcel No.: 41-17-33-427-033 

2. 

The property identified above is real 

. 

3. 

Only one parcel of property is the subject of this appeal. 

4. 

Petitioner owns and/or otherwise holds an interest in the parcel of property that is the 

subject of this appeal.

Page 2

MTT Docket No. 25- 

-TT 

Page 2 of 3 

S. 

10. 

11. 

12. 

13. 

14. 

15. 

The property identified above is classified as 201 Commercial-Improved 

The assessment(s) at issue were not protested to Respondent’s March, July, or December 

Board of Review as a protest was not required. 

The property or properties at issue are in Kent 

County. 

The property or properties’ address is: 

5745 Byron Center Ave SW, Wyoming, MI 49519 

The assessment(s) at issue were established by the: City of Wyoming 

Petitioners legal residence or principal office address is: 

5555 Cleveland Ave., Columbus, OH 43231 

This appeal involves issues relating to the property or properties’ true cash and taxable 

values and uniformity. 

The tax year at issue is: 2025. 

The values for the property identified above as established by Respondent’s 2025 Board 

of Review are: 

Tax 

True Cash 

Assessed 

Taxable 

Year 

Value 

Value 

Value 

2025 

$1,780,200 

$890,100 

$755,586 

Petitioner contends the values for tax year 2025 are no more than the following: 

Tax 

True Cash 

State Equalized 

Taxable 

Year 

Value 

Value 

Value 

2025 

$830,000 

$415,000 

$415,000 

The values in contention for tax year 2025 are: 

Tax 

True Cash 

State Equalized 

Taxable 

Year 

Value 

Value 

Value 

2025 

$950,200 

$475,100 

$340,586

Page 3

MTT Docket No. 2-___BBB___-TT 

Page 3 of 3 

 The 202assessments imposed on the subject property and the taxes to be levied and

collected are invalid because:

D The assessment, including state equalized and/or taxable value, exceeds the amount

permitted by the Michigan Constitution and applicable statutes;

E The assessment, including state equalized and/or taxable value, is at a higher

percentage of true cash value than permissible under the Michigan Constitution and

applicable statutes;

F The assessment is based on the misapplication of valuation principles, and

G The assessment otherwise violates Petitioner’s rights.

WHEREFORE, Petitioner respectfully requests this honorable Tribunal hear this case 

and enter an order reducing the 202true cash, state equalized and taxable values and direct 

Respondent to refund to Petitioner any excess taxes, fees, and penalties paid, plus interest and 

costs, and all other relief to which it is entitled under Michigan law and as is appropriate under 

the circumstances. 

Respectfully submitted, 

DuCharme, McMillen & Associates, Inc. 

Dated: May ___, 202

By: 

______________________________ 

Michelle (Mikki) M. Silvey (P69494) 

Petitioner’s Representative 

29

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

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

The Huntington National Bank

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

5555 Cleveland Ave.

City or Town

Columbus

State

Ohio

ZIP Code

43231

Telephone Number

917-488-7825

Fax Number

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

msilvey@dmainc.com

Section 2: Attorney/Authorized Representative’s Contact Information

First Name

Michelle (Mikki)

M.I.

M

Last Name

Silvey

Firm Name (if any)

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

9229 Delegates Row, Ste 375

City or Town

Indianapolis

State

Indiana

ZIP Code

46240

Telephone Number

317-596-3260

Fax Number

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

msilvey@dmainc.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?1

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

5745 Byron Center Ave SW

Wyoming

Michigan

Taxing Authority (City or Township)

City of Wyoming (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.)

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:

41-17-33-427-033

Classification of Property: Real 

Commercial

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

890100

Current Taxable Value as established by the Board of Review:

755586

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

830000

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

415000

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 Property as established by Board of Review: 

What do you believe is the property’s classification?

Page 3

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

ORLENE HAWKS

DIRECTOR

If improved property, how is the property currently being used?

If improved property, for what use was the property designed?

Fee Information

The filing fee is based on the greater of State Equalized Value or Taxable Value in contention. If you are appealing more than one parcel, the parcel with the highest 

State Equalized Value or Taxable Value in contention will be used to determine your filing fee, plus $25.00 will be added for each additional parcel being appealed.

If the State Equalized Value or Taxable Value in contention is: Your filing fee is:

 

 $100,000.00 and under $250.00

 $100,000.01 to $500,000.00 $400.00

 $Over $500,000.00 $600.00

* Plus $25.00 for each additional parcel, not to exceed a total filing fee of $2,000.00.

A fee of $250.00 is required for the filing of a Special Assessment Appeal.

A fee of $250.00 is required for the filing of an Equalization Tax Appeal.

A fee of $250.00 is required for the filing of a Non-Property Tax Appeal.

A fee of $150.00 is required for the filing of a Classification Tax Appeal

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

Petitioner or Attorney/Authorized Representative’s Signature: 

/s/ Michelle (Mikki) M. Silvey

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