Tomasz Timek, Ewa Timek, Petitioners V City Of East 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 

Tomasz Timek, Ewa Timek, 

MICHIGAN TAX TRIBUNAL 

 

Petitioners, 

SMALL CLAIMS DIVISION 

 

v 

 

MTT Docket No. 24-003511 

 

City of East Grand Rapids, 

 

Presiding Judge 

Respondent. 

 

Marcus L. Abood 

 

 

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. 24-003511 

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%, and (xvii) after December 31, 2024, through June 30, 2025, at the 

rate of 9.47%. 

 

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: May 8, 2025 

tr 

 

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

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 |. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

Tomasz & Ewa Timek 

, 

MICHIGAN TAX TRIBUNAL 

Petitioner(s) 

v 

MTT Docket No.24-003511 

City of East Grand Rapids 

, 

Respondent(s) 

MOTION TO AMEND TO ADD SUBSEQUENT TAX YEAR 

STIPULATION FOR ENTRY OF CONSENT JUDGMENT 

(VALUATION) 

1. 

The subject property is in Kent 

County. 

2. 

Parcel Number: 41-14-33-401-003 

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

Form addressing all other parcels at issue.) 

tax year and the parties wish to include the 

2025 

tax year pursuant to MCL 205.737. 

3. 

This appeal is pending for the 2024 

subsequent tax year assessment for the 2025 

4. 

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

of Review are: 

Tax year 

Assessed Value (AV) 

| Taxable Value (TV) 

2024 

897,900 

897,900 

2025 

1,046,200 

925,734 

5. 

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

settlement purposes are: 

Tax year 

True Cash Value 

AV 

TV 

2024 

1,745,000 

872,500 

872,500 

2025 

2,092,400 

1,046,200 

899,547 

6. 

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.) 

Transfer of ownership on 7/5/2023 

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, 24-003511 

Page 

2 of 2 

7. 

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): 

NA 

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

appeal. 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. 

8. The parties agree to the withdrawal of parcel number: 

{If more than one parcel is being withdrawn, attach a separate page addressing 

all other parcels being withdrawn.) 

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

horized Representative or, if none, Petitioner: 

“Printed 

Nhe: 

y 

law CE 

& NAS 

Date: 

GL El 

2 5 

Signature of Respondent's authorized representative: 

Printed Name: 

SSTOCEY Hayes, 

pate: 

\Ww-20255

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 |. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

Tomasz & Ewa Timek 

, 

MICHIGAN TAX TRIBUNAL 

Petitioner(s) 

v 

MTT Docket No.24-003511 

City of East Grand Rapids 

, 

Respondent(s) 

MOTION TO AMEND TO ADD SUBSEQUENT TAX YEAR 

STIPULATION FOR ENTRY OF CONSENT JUDGMENT 

(VALUATION) 

1. 

The subject property is in Kent 

County. 

2. 

Parcel Number: 41-14-33-401-003 

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

Form addressing all other parcels at issue.) 

tax year and the parties wish to include the 

2025 

tax year pursuant to MCL 205.737. 

3. 

This appeal is pending for the 2024 

subsequent tax year assessment for the 2025 

4. 

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

of Review are: 

Tax year 

Assessed Value (AV) 

| Taxable Value (TV) 

2024 

897,900 

897,900 

2025 

1,046,200 

925,734 

5. 

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

settlement purposes are: 

Tax year 

True Cash Value 

AV 

TV 

2024 

1,745,000 

872,500 

872,500 

2025 

2,092,400 

1,046,200 

899,547 

6. 

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.) 

Transfer of ownership on 7/5/2023 

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, 24-003511 

Page 

2 of 2 

7. 

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): 

NA 

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

appeal. 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. 

8. The parties agree to the withdrawal of parcel number: 

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

all other parcels being withdrawn.) 

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

horized Representative or, if none, Petitioner: 

“Printed 

Nhe: 

y 

law CE 

& NAS 

Date: 

GL El 

2 5 

Signature of Respondent's authorized representative: 

Printed Name: 

SSTOCEY Hayes, 

pate: 

\Ww-20255

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

Tomasz Timek,Ewa Timek,

Petitioner,

 MICHIGAN TAX TRIBUNAL

 

 SMALL CLAIMS DIVISION

v

MTT Docket No.: 24-003511

City Of East Grand Rapids, 

Respondent.

NOTICE OF TELEPHONE HEARING

The Tribunal has scheduled a telephone hearing to be conducted as follows. Hearings are 

generally 30 minutes in length. 

HEARING DATE:

July 21, 2025 

HEARING TIME:

8:30 AM EST

JOIN BY PHONE:

1-248-509-0316

ACCESS CODE:

170816304 

 

This hearing will be held by telephone conference call with the Judge as the host. In order to join 

the hearing, call the phone number listed above at least 5 minutes prior to the hearing time. You 

will then be required to input the access code, followed by # to connect. The Tribunal judge will call 

in and join by phone at the hearing time. Failure to timely call in may result in the placement of a 

party or parties in default.

This is an important legal document. Please have someone translate the document.

Este es un documento legal importante. Por favor, haga traducir este documento.

এটি একটি গুরুত্বপূর্ণ আইনি দলিল, অনুগ্রহ করে কেউ দলিলটিকে অনুবাদ করুন।

.ةقيثولا مجرتت صخش كيدل ىجري ةماه ةينوناق ةقيثو وه اذه

Ito ay isang mahalagang legal na dokumento. Mangyari lamang na magkaroon ng isang tao isalin ang 

dokumento.

Page 2

MTT Docket No. 24-003511

Page 2 of 12

HEARING INFORMATION – PLEASE READ IMMEDIATELY

GENERAL INFORMATION: An impartial hearing will be conducted in accordance with the Michigan Tax 

Tribunal Rules (R 792.10201-R 792.10297) and the Michigan Administrative Procedures Act, MCL 24.201 et 

seq. The Michigan Rules of Evidence and the Michigan Court Rules may be applicable. A party is expected to 

exercise proper respect and courtesy toward other parties, witnesses and administrative law judges, which 

includes attending the hearing on time, silencing cell phones, and dressing in appropriate clothing for in-person 

hearings. The hearing may be recorded for notetaking purposes, but the recording is not a formal record, 

unless otherwise provided for by the Tribunal.

REPRESENTATION: You may have an attorney or anyone else of your choice represent you at the hearing. 

The Tribunal does not recommend or appoint representatives for you and will not pay for your representative.

WITNESSES: You may have anyone join you at the hearing to speak in support of your case. However, the 

time to present your case is limited and additional time may not be provided to accommodate witness 

testimony.

DOCUMENTATION: Parties are required to submit all documents in support of their contentions to the Tribunal 

and the opposing party at least 21 days before the hearing date even if the documents were previously 

submitted to the local Board of Review or the Michigan Department of Treasury. If the documents are not 

timely submitted to the Tribunal and the opposing party, the documents may be excluded. Documents may be 

submitted by mail or through the Tribunal’s e-filing system. Documents may be sent to the opposing party by 

mail or by e-mail, if the parties agree to submission by e-mail. If sent by mail, the documents must be sent to 

the opposing party or their authorized representative at the address identified in the petition or answer for that 

party or authorized representative, unless the party or authorized representative filed an appearance or other 

documentation identifying a different mailing address. The documents do not need to be resubmitted after 

the Notice of Hearing if they were previously submitted to the Tribunal and the opposing party.

If a hearing had previously been scheduled in this case and adjourned, and the adjournment order indicates 

that the parties are precluded from submitting any further documentary evidence, no further documentary 

evidence will be accepted even if filed and exchanged, as indicated above.

Inclusion of Subsequent Tax Years: Subsequent tax year assessments are automatically included in a 

valuation appeal once the assessment has been established for that tax year unless the Tribunal grants the 

exclusion of the subsequent tax year. For purposes of administrative efficiency, the Tribunal considers this 

date April 1st. As such, the parties should be prepared to discuss all additional assessments at hearings to be 

conducted on or after April 1st. If the hearing is to be conducted prior to April

Page 3

MTT

Page 4

M

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

Tomasz Timek,Ewa Timek,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 24-003511

City Of East Grand Rapids,

Respondent.

NOTICE OF FILING

TAKE NOTICE that a Small Claims answer has been filed and the electronic copy of the 

answer can be reviewed by utilizing the Docket Lookup on the Tribunal’s website. 

Unless Respondent was defaulted, this case is ready to be scheduled for a Small 

Claims hearing and will be scheduled in the normal course of scheduling. You will 

receive a Notice of Hearing from the Tribunal by e-mail if you have identified an email 

address in the petition or other documentation. The Notice of Hearing will inform you of 

the date, time, and location of your hearing (note that your hearing will likely be 

conducted by telephone). Please read the Notice of Hearing as it includes important 

information.

EVIDENCE: Parties are required to submit all evidence to the Tribunal and send a copy 

to the opposing party at least 21 days before the hearing date even if the documents 

had been submitted to the local Board of Review or the Michigan Department of 

Treasury. If the documents are not timely submitted to the Tribunal and served on the 

opposing party, the documents may be excluded. Documents may be filed with the 

Tribunal by mail or through the Tribunal’s e-filing system. Documents may be sent to the 

opposing party by mail or by e-mail, if the parties agree to service by e-mail.

Alternate Dispute Resolution Options

INFORMAL SETTLEMENT CONFERENCE: Parties have the option of handling this 

case through an informal settlement conference. An informal settlement conference 

is a meeting between the parties and/or their representatives to discuss the issues in a 

case in an effort to settle the case. This process may be an alternative to a hearing with 

a judge and may result in the parties’ filing a Joint Stipulation for Entry of Consent 

Judgment. Visit the Tribunal’s ADR webpage for more information.

MEDIATION: Parties have the option of handling this case through mediation. 

Mediation is a voluntary process where a mediator facilitates communication between 

the parties, assists in identifying issues, and helps explore solutions to promote a 

mutually acceptable settlement. This process may be an alternative to a hearing with a 

judge and may result in the parties’ filing a Joint Stipulation for Entry of Consent 

Judgment. Visit the Tribunal’s ADR webpage for more information.

Page 2

MTT Docket No. 24-003511

Page 2 of 6

If you have any questions, please contact the Tribunal by phone at (517) 335-9760 or 

email taxtrib@michigan.gov.

By: Tribunal Clerk

Entered: December 2, 2024

PROOF OF SERVICE

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

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

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

representatives.

By: Tribunal Clerk

Page 3

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA

DIRECTOR

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

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

Tomasz Timek,Ewa Timek,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 24-003511

City Of East Grand Rapids,

Respondent.

NOTICE OF FILING

TAKE NOTICE that a Small Claims answer has been filed and the electronic copy of the 

answer can be reviewed by utilizing the Docket Lookup on the Tribunal’s website. 

Unless Respondent was defaulted, this case is ready to be scheduled for a Small 

Claims hearing and will be scheduled in the normal course of scheduling. You will 

receive a Notice of Hearing from the Tribunal by e-mail if you have identified an email 

address in the petition or other documentation. The Notice of Hearing will inform you of 

the date, time, and location of your hearing (note that your hearing will likely be 

conducted by telephone). Please read the Notice of Hearing as it includes important 

information.

EVIDENCE: Parties are required to submit all evidence to the Tribunal and send a copy 

to the opposing party at least 21 days before the hearing date even if the documents 

had

Page 4

MTT

Page 5

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

*** Information herein deemed reliable but not guaranteed***

KENT

County:

CITY OF EAST GRAND RAPIDS

Jurisdiction:

Printed on

Parcel Number:

41-14-33-401-003

460,824C

715,200

420,300

294,900

2021

476,031C

745,900

451,000

294,900

2022

499,832C

822,400

521,500

300,900

2023

897,900S

897,900M

897,900

516,400

381,500

2024

Taxable

Value

Tribunal/

Other

Board of

Review

Assessed

Value

Building

Value

Land

Value

Year

Land Improvement Cost Estimates

Description 

 Rate 

 Size % Good 

 Cash Value

D/W/P: 3.5 Concrete 8.80 997 77 

 6,756

 Total Estimated Land Improvements True Cash Value = 

 6,756

* Factors *

Description Frontage Depth Front Depth Rate %Adj. Reason 

 Value

CAMBRI/SANLURAE 170.00 300.00 1.0000 1.4907 3169 95 PENTAGON SHAPED LOT--EXCES

 170 Actual Front Feet, 1.17 Total Acres 

 Total Est. Land Value = 

 762,937

Land Value Estimates for Land Table RES.RESIDENTIAL

TGD 08/16/1989 INSPECTED

VAM 08/30/1999 INSPECTED

TP 08/21/2007 INSPECTED

Who 

 When 

 What

Level

Rolling

Low

High

Landscaped

Swamp

Wooded

Pond

Waterfront

Ravine

Wetland

Flood Plain

Topography of 

Site

Dirt Road

Gravel Road

Paved Road

Storm Sewer

Sidewalk

Water

Sewer

Electric

Gas

Curb

Street Lights

Standard Utilities

Underground Utils.

Public

Improvements

Vacant

Improved

X

The Equalizer. Copyright (c) 1999 - 2009.

Licensed To: City of East Grand Rapids, 

County of Kent, Michigan

PRE FILED 07-13-2023 TOMASZ & EWA TIMEK

RESCIND FILED 07-13-2023 GARY ARMBRECHT

HOMESTEAD FILED 3-29-95 GARY & CHRISTINE

ARMBRECHT

Comments/Influences

LOT 45 EX COM AT NE COR OF SD LOT TH SWLY

ALONG NLY LINE OF SD LOT 20 FT TH SELY TO

SW COR OF LOT 44 TH NWLY ALONG ELY LINE

OF LOT 45 TO BEG * VINKEMULDER'S SUB

Tax Description

TIMEK TOMASZ & EWA

2000 SAN LU RAE DR SE

EAST GRAND RAPIDS MI 49506

Taxpayer's Name/Address

TIMEK TOMASZ & EWA

2000 SAN LU RAE DR SE

EAST GRAND RAPIDS MI 49506

Owner's Name/Address

2000 SAN LU RAE DR SE

Property Address

2024 Est TCV 1,795,880 TCV/TFA: 405.48

COMPLETE

PB2004-142

09/27/2004

REMODEL

MAP #: 

COMPLETE

16700220

03/16/2016

REMODEL

P.R.E. 100% 07/05/2023 

COMPLETE

PB24000107

01/17/2024

EGRESS WINDOW

School: EAST GRAND RAPIDS PUBLIC SCH

Status

Number

Date

Building Permit(s)

Zoning: R-1

Class: RESIDENTIAL-IMPRO

100.0

DEED

20230714003929

03-ARM'S LENGTH

WD

07/05/2023

1,700,000

TIMEK TOMASZ & EWA

ARMBRECHT GARY D

Prcnt.

Trans.

Verified

By

Liber

& Page

Terms of Sale

Inst.

Type

Sale

Date

Sale

Price

Grantee

Grantor

10/01/2024

MTT Docket No. 24-003511

Page 2

Class: A -10

Effec. Age: 30

Floor Area: 4,429 

Total Base New : 1,221,691 

E.C.F.

Total Depr Cost: 855,156 

 X 1.200

Estimated T.C.V: 1,026,187 

Cost Est. for Res. Bldg: 1 Single Family LG TWO STORY 

 Cls A-10 Blt 1948

(11) Heating System: Forced Heat & Cool

Ground Area = 2506 SF Floor Area = 4429 SF.

Phy/Ab.Phy/Func/Econ/Comb. % Good=70/100/100/100/70

Building Areas

Stories 

 Exterior 

 Foundation 

 Size 

 Cost New Depr. Cost 

2 Story 

 Brick 

 Basement 

 1,556 

1.5 Story 

 Brick 

 Crawl Space 

 694 

1 Story 

 Brick 

 Crawl Space 

 256 

1 Story 

 Brick 

 Overhang 

 20 

 Total: 

 1,009,114 

 706,354

Other Additions/Adjustments

 Recreation Room 

 492 

 16,979 

 11,885 

Plumbing

 3 Fixture Bath 

 3 

 37,637 

 26,346 

 2 Fixture Bath 

 2 

 16,727 

 11,709 

 Extra Sink 

 1 

 2,098 

 1,469 

Porches

 CPP 

 131 

 4,047 

 2,833 

 CGEP (1 Story) 

 180 

 22,093 

 15,465 

 CCP (1 Story) 

 100 

 5,685 

 3,979 

 CCP (1 Story) 

 6 

 498 

 349 

Garages

Class: A Exterior: Brick Foundation: 42 Inch (Finished)

 Base Cost 683 70,950 49,665 

 Common Wall: 1/2 Wall 1 -2,616

-1,831

Water/Sewer

 Public Water 

 1 

 2,479 

1,735

 Public Sewer 

 1 

 2,479 

1,735

Built-Ins

<<<<< Calculations too long. See Valuation printout for complete pricing. >>>>>

Carport Area: 

Roof: 

Bsmnt Garage: 

Year Built: 

Car Capacity: 

Class: A

Exterior: Brick

Brick Ven.: 0

Stone Ven.: 0

Common Wall: 1/2 Wal

Foundation: 42 Inch

Finished ?: Yes

Auto. Doors: 0

Mech. Doors: 0

Area: 683

% Good: 0

Storage Area: 0

No Conc. Floor: 0

(17) Garage

CPP

CGEP (1 Story)

CCP (1 Story)

CCP (1 Story)

131

180

6

100

Type

Area

(16) Porches/Decks

Interior 1 Story

Interior 2 Story

2nd/Same Stack

Two Sided

Exterior 1 Story

Exterior 2 Story

Prefab 1 Story

Prefab 2 Story

Heat Circulator

Raised Hearth

Wood Stove

Direct-Vented Ga

1

1

(15) Fireplaces

Appliance Allow.

Cook Top

Dishwasher

Garbage Disposal

Bath Heater

Vent Fan

Hot Tub

Unvented Hood

Vented Hood

Intercom

Jacuzzi Tub

Jacuzzi repl.Tub

Oven

Microwave

Standard Range

Self Clean Range

Sauna

Trash Compactor

Central Vacuum

Security System

1

1

2

(15) Built-ins

 Lump Sum Items:

 4,425

Public Water

Public Sewer

Water Well

1000 Gal Septic

2000 Gal

Page 3

***

Page 4

Valu

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 |. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

PROPERTY TAX APPEAL ANSWER FORM 

VALUATION / EXEMPTION / CLASSIFICATION APPEAL 

MTT DOCKET NO. 24-003511 

Section 1: Respondent’s Contact Information 

First Name: 

ML: 

Last Name/Company Name/Unit of Government: 

City of East Grand Rapids 

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

County: 

750 Lakeside Dr 

Kent 

City or Town: 

State: 

ZIP Code: 

East Grand Rapids 

Ml 

149506 

Telephone Number: 

Fax Number: 

616-940-4818 

616-940-4884 

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

shayes@eastgrmi.gov 

Section 2: Respondent’s Attorney/Authorized Representative’s Contact Information 

First Name: 

M.L: 

Last Name: 

Stacey 

M 

Hayes 

Firm Name (if any): 

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

750 Lakeside Dr 

City or Town: 

State: 

ZIP Code: 

East Grand Rapids 

MI 

[49506 

Telephone Number: 

Fax Number: 

616-940-4818 

616-940-4884 

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

shayes@eastgrmi.gov 

Section 3: Subject Property Information 

Does the subject property have a Principal Residence Exemption of 50% or more? 

Yes 

[1 No 

Are the parcels listed by Petitioner contiguous or adjoining? 

If not, list which parcels adjoin one another. 

O Yes 

No 

[J] Not Applicable

Page 2

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

Section 4: Explain Your Answer to this Appeal 

Respondent maintains that the 2024 Assessed Value (897,900) set by the March Board 

of Review is determined to be accurate and within a reasonable range of the true cash 

value to the subject property as of December 31, 2023. The respondent will proceed to 

perform a valuation of the property to determine an estimation of value. This report will 

be submitted as evidence prior to a scheduled meeting. 

Section 5: Jurisdictional Issues 

IF PETITIONER IS APPEALING THE TRUE CASH AND/OR TAXABLE VALUES 

Did Petitioner protest the assessment at a Board of Review (BOR)? 

Yes 

[No 

If yes, check which BOR Petitioner attended: 

March 

[| July 

O December 

If no, was the Notice of Assessment properly sent to Petitioner prior to the March BOR? Od Yes 

O No 

*Submit a copy of the Notice of Assessment with the Answer. 

If the July or December BOR revised the assessment(s) at issue, did it have authority? O Yes 

[mn] No 

If yes, cite the Board's authority. 

Was the assessment(s) at issue established as the result of a clerical error or mutual mistake of fact? [ml] Yes 

No 

If yes, explain 

Is Petitioner appealing from a State Tax Commission Order? 

1 ves 

No 

If so, what 

is the issue date? 

IF PETITIONER IS APPEALING THE UNCAPPING OF TAXABLE VALUE 

When was the Notice of Uncapping, if applicable, issued? 

Under what statutory section was the Taxable Value uncapped? 

IF PETITIONER IS APPEALING THE DENIAL OF A POVERTY EXEMPTION

Page 3

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

Did Petitioner request a Poverty Exemption at 

a BOR? a Yes 

[] No 

f Yes, check which BOR Petitioner attended: [| March 

[] July 

[] December 

List the date the BOR denied Petitioner's Poverty Exemption: 

IF PETITIONER IS APPEALING THE DENIAL OF AN EXEMPTION 

OTHER THAN POVERTY, PRINCIPAL RESIDENCE, OR QUALIFIED AGRICULTURAL EXEMPTIONS 

Did Petitioner request the exemption at a BOR? [ml] Yes 

[No 

{f Yes, check which BOR Petitioner attended: [| March 

[J yuly 

[] December 

Tax Year(s) denied: 

List the date the exemption was denied: 

What statutory section did Petitioner request the subject property be exempt? 

IF PETITIONER IS APPEALING THE CLASSIFICATION OF PROPERTY 

What do you believe the classification should be: 

Real 

Personal 

(check one) 

[m] 

Agricultural 

Commercial 

Industrial 

Residential 

Timber-Cutover 

Developmental 

Utility 

(check one) 

Section 6: Valuation Information use the multiple parcel form for additional, contiguous parcels. 

Parcel Identification Number: 

41-14-33-401-003 

Classification of Property: 

Real 

Personal 

(check one) 

O 

Agricultural 

Commercial 

Industrial 

Rosana! 

Timber-Cutover 

Developmental 

Utility 

(check one) 

[A 

Current Assessed Value (also known as State Equalized Value) as established by the BOR: 

897,900 

Current Taxable Value as established by the BOR: 

897,900 

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

1,795,800 

Multiply

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

Tomasz Timek,Ewa Timek, 

Petitioner,

 MICHIGAN TAX TRIBUNAL

 SMALL CLAIMS DIVISION

v

 

MTT Docket No. 24-003511

City Of East Grand Rapids,

Respondent.

ORDER SETTING ASIDE DEFAULT

The Tribunal has reviewed the file in the above-captioned case and finds that Petitioner 

was held in default on September 23, 2024, and the default has been timely cured. The 

documents curing the default can be reviewed through the docket search function on 

the Tribunal’s website at www.michigan.gov/taxtrib by inputting the docket number and 

clicking on the document link next to the line item entry for the documents. Therefore,

IT IS ORDERED that the Default is SET ASIDE.

By_________________________________

Patricia L. Halm, Tribunal Chair

Entered: September 30, 2024

PROOF OF SERVICE

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

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

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

representatives.

By: Tribunal Clerk

Page 2

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA

DIRECTOR

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

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

Tomasz Timek,Ewa Timek, 

Petitioner,

 MICHIGAN TAX TRIBUNAL

 SMALL CLAIMS DIVISION

v

 

MTT Docket No. 24-003511

City Of East Grand Rapids,

Respondent.

ORDER SETTING ASIDE DEFAULT

The Tribunal has reviewed the file in the above-captioned case and finds that Petitioner 

was held in default on September 23, 2024, and the default has been timely cured. The 

documents curing the default can be reviewed through the docket search function on 

the Tribunal’s website at www.michigan.gov/taxtrib by inputting the docket number and 

clicking on the document link next to the line item entry for the documents. Therefore,

IT IS ORDERED that the Default is SET ASIDE.

By_________________________________

Patricia L. Halm, Tribunal Chair

Entered: September 30, 2024

PROOF OF SERVICE

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

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

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

representatives.

By: Tribunal Clerk

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 

GREGORY J. GUCGEMOS 

SEP 30 2024 

LAWYER 

MICHIGAN TAX TRIBUNAL 

292 LAKEVIEW TRAIL 

KEWADIN, MI 49648 

517.285.4234 

reg, puggemosiemail.com 

September 25, 2024 

Michigan Tax Tribunal 

PO Box 30232 

Lansing, MI 48909 

Re: Property Tax Appeal Petition Form 

MTT Docket No. 24-003511 

Accompanying this letter is an original and one copy of a Property Tax Appeal 

Petition Form (“Petition”) and two copies of the determination of the Board of 

Review for the City of East Grand Rapids, Michigan. 

The enclosed Petition is being filed in order to comply with an Order of Default 

dated September 23, 2024, a copy of which accompanies this letter. 

This Petition is being filed on behalf of Tomasz and Ewa Timek, 2000 San Lu Rae 

Drive, SE, East Grand Rapids, Michigan 49506 and challenges the determination 

of the taxable value for the 2024 calendar year. The property which is the subject 

matter of the Petition is their primary residence and qualifies for the Principal 

Residence Exemption and therefore, no filing fee is required to be paid for filing 

the Petition.

Page 2

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

PROPERTY TAX APPEAL PETITION FORM 

VALUATION / EXEMPTION / CLASSIFICATION APPEAL 

Do not use this form to appeal Principal Residence Exemption, Qualified Agricultural Exemption, Special Assessment, or 

Non-Property tax disputes. 

Pursuant to Michigan Tax Tribunal Rule (TTR) 277(3), you MUST submit a copy of the notice giving rise to the appeal 

(e.g. Board of Review Decision or Notice of Uncapping) with this Small Claims Petition, if applicable. If you do not 

submit this document, you may be held in defauit. 

Section 1: Petitioner’s Contact Information 

First Name 

M.L 

Last Name/Company Name 

Tomasz & Ewa 

Timek 

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

2000 San Lu Rae Dr SE 

City or Town 

State 

ZIP Code 

East Grand Rapids 

Mi 

49506 

Telephone Number 

Fax Number 

616-206-1044 

None 

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

Section 2: Petitioner's Attorney/Authorized Representative’s Contact Information 

First Name 

M.I. 

Last Name 

Gregory 

J 

Guggemos 

Firm Name (if any) 

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

292 Lakeview Trail 

City or Town 

State 

ZIP Code 

Kewadin 

Ml 

49648 

Telephone Number 

Fax Number 

517-285-4234 

None 

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

greg.guggemos@gmail.com 

Section 3: Subject Property Information 

How many 

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

parcelsareyou | [7] vest 

[[] No**

Page 3

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON 

|. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

Section 4: Issues Being Appealed (check all that apply) 

{J True'Cash and Taxable Value 

{7 Poverty Exemption 

[ Taxable Value Only (calculation) 

[0 Disabled Veterans Exemption 

[J Uncapping of Taxable Value 

OO Eligible Manufacturing Personal Property (ESA) 

[1 Exemption from Taxation (other than the denial of a 

[3 Classification 

Principal Residence or Qualified Agricultural Exemption) 

Section 5: Explain the Reason for this Appeal 

Petitioners purchased the residence in 2023 for $1,700,000 and the taxable value for 

2024 is $897,000. The taxable value for 2024 should only be $850,000, which amount 

represents 50% of the True Cash Value of $1,700,000. 

Section 6: Jurisdictional Issues 

Year(s) you are appealing: 

| 

2024 

Did you protest the assessment at a Board of Review (BOR)? [i] Yes 

[] No 

If Yes, check which BOR you attended AND attach the BOR decision: 

w)) March 

0 July 

0 December 

If No, check the applicable reason(s): 

[3 not required to attend 

[I] Assessment Change Notice was not received by Petitioner 

O Appealing a purported Clerical Error or Mutual Mistake of Fact (if yes, include explanation in Section 5) 

O Appealing within 35 days of State Tax Commission Order

Page 4

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON |. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

Section 7: Valuation Information use the multiple parcel form for additional, contiguous parcels. 

Parcel Identification Number: 

41-14-35-401-003 

Classification of Property: 

Real 

* Personal 

(check one) 

od 

Agricultural 

Commercial 

Industrial 

Residential 

Timber-Cutover 

Developmental 

Utility 

(check one) 

Current Assessed Value (also known as State Equalized Value) as established by the BOR: 

$897,000 

Current

Page 5

ST

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

Tomasz Timek,Ewa Timek,

Petitioner, MICHIGAN TAX TRIBUNAL

 SMALL CLAIMS DIVISION

v

 

MTT Docket No. 24-003511

City Of East Grand Rapids,

Respondent.

ORDER OF DEFAULT

The Tribunal has reviewed the file in the above-captioned case and finds that:

Petitioner failed to file an updated Tribunal petition form. As such, the petition is not 

properly pending. Petitioner must complete and return a current petition form within 14 

days of the entry of this Order. The petition shall note the docket number assigned by 

the Tribunal and if filed utilizing the Tribunal’s e-filing system, must be filed on the 

assigned docket number as an “Amended Petition.” Small Claims petition forms can be 

found on our website at www.michigan.gov/taxtrib. 

Therefore,

IT IS ORDERED that Petitioner is HELD IN DEFAULT.

IT IS FURTHER ORDERED that the defaulted party shall cure the default, as indicated 

above, within 14 days of the entry of this Order.i 

Failure to comply with this Order will result in the defaulted party being required to file a 

motion to set aside the default (with appropriate filing fee).

By:_______________________________

Entered: September 23, 2024

Patricia L. Halm, Tribunal Chair

Page 2

MTT Docket No. 24-003511

Page 2 of 4

PROOF OF SERVICE

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

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

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

representatives.

By: Tribunal Clerk

i “A submission by mail is considered filed on the date indicated by the United States Postal Service 

postmark on the envelope containing the submission. A submission without a postmark or with an illegible 

postmark is considered filed on the date the submission is received by the tribunal. A submission by 

commercial delivery service is considered filed on the date the submission is given to the commercial 

service for delivery to the tribunal as indicated by the receipt date on the package containing the 

submission. A submission by personal service is considered filed on the date the submission is received. 

A submission through the tribunal’s e-filing system by 11:59 p.m. on a business day is considered filed on 

that business day. A submission by email to the email address designated by the tribunal by 11:59 p.m. 

on a business day is considered filed on that business day. A submission on a Saturday, a Sunday, or a 

holiday is considered filed on the following business day, as provided by section 35a of the tax tribunal 

act, MCL 205.735a.” TTR 219(5)

Page 3

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA

DIRECTOR

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

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

Tomasz Timek,Ewa Timek,

Petitioner, MICHIGAN TAX TRIBUNAL

 SMALL CLAIMS DIVISION

v

 

MTT Docket No. 24-003511

City Of East Grand Rapids,

Respondent.

ORDER OF DEFAULT

The Tribunal has reviewed the file in the above-captioned case and finds that:

Petitioner failed to file an updated Tribunal petition form. As such, the petition is not 

properly pending. Petitioner must complete and return a current petition form within 14 

days of the entry of this Order. The petition shall note the docket number assigned by 

the Tribunal and if filed utilizing the Tribunal’s e-filing system, must be filed on the 

assigned docket number as an “Amended Petition.” Small Claims petition forms can be 

found on our website at www.michigan.gov/taxtrib. 

Therefore,

IT IS ORDERED that Petitioner is HELD IN DEFAULT.

IT IS FURTHER ORDERED that the defaulted party shall cure the default, as indicated 

above, within 14 days of the entry of this Order.ii 

Failure to comply with this Order will result in the defaulted party being required to file a 

motion to set aside the default (with appropriate filing fee).

By:_______________________________

Entered: September 23, 2024

Patricia L. Halm, Tribunal Chair

Page 4

MTT Docket No. 24-003511

Page 4 of 4

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,

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 

GREGORY J. GUGGEMOS 

JUN 07 202 

LAWYER 

MICHIGAN TAX TRIBUNAL 

292 LAKEVIEW TRAIL 

KEWADIN, MI 49648 

517.285.4234 

reg. guggemos@gmail,com 

June 4, 2024 

Michigan Tax Tribunal 

PO Box 30232 

Lansing, MI 48909 

Re: Property Tax Appeal-Small Claims Division 

Accompanying this letter is an original and one copy of a Property Tax Appeal 

Petition Form-Small Claims Division (“Petition”) and two copies of the 

determination of the Board of Review for the City of East Grand Rapids, 

Michigan. 

The Petition is being filed on behalf of Tomasz and Ewa Timek, 2000 San Lu Rae 

Drive SE, Grand Rapids, MI 49506 and challenges the determination of the taxable 

value for the 2024 calendar year. The property which is the subject matter of the 

Petition is their primary residence and qualifies for the Principal Residence 

Exemption and therefore, no filing fee is required to be paid for filing the Petition. 

The parcel number is 41-14-33-401-003. 

Tg for your ti 

/ 

7 

/ 

regarding this matter.

Page 2

STATE OF MICHIGAN 

DO 

T NUMBER 

DEPARTMENT OF LABOR & ECONOMIC GROWTH 

PROPERTY TAX APPEAL 

CKE 

MICHIGAN TAX TRIBUNAL 

PETITION FORM 

SMALL CLAIMS DIVISION 

Failure to complete this form, including signature, and return it by filing deadline will result in dismissal. 

If additional space is needed to provide the information requested, please use a separate sheet. 

1. Petitioner(s) Name and Address 

2. Agent or Attorney (if any) Name and Address 

Tomasz and Ewa Timek 

Gregory J. Guggemos 

2000 San Lu Rae Dr SE 

292 Lakeview Trail 

Grand RApids, Mi 49506 

Kewadin, MI 49648 

Petitioner's Daytime Phone No._ 

(606) 206-1044 

Agent/Attorney Phone No.__(671) 285-4234 

(residential, agricultural, personal, commercial, industrial, timber cutover, 

3. Classification of property 

Residential 

personal utility, developmental) 

4. Location of Property: 

City 

_East Grand Rapids 

Local School District: 

County_Kent 

Denship, 

East Grand Rapids 

5. 

Did Petitioner protest to the Board of Review? 

® 

Yes 

O 

No 

If no, please check all applicable reasons below and explain in the 

space provided. 

[| The Assessment Change Notice was not properly sent to Petitioner prior to the March Board of Review. 

(| Petitioner is appealing within 30 days of issuance of notice of action taken by July or December Board of Review. 

[| Petitioner is appealing a Clerical Error or Mutual Mistake of Fact. 

[I Petitioner is appealing within 30 days of issuance of a State Tax Commission Order. 

[petitioner is appealing within 35 days of receipt of Notice of Taxable Value Uncapping. 

| 

6. 

Did Petitioner request a Poverty Exemption at the Board of Review? 

[4 )) 

Yes 

[0] 

No 

7. Check the reason for this appeal and explain in the space provided. 

LJthe property's true cash value and taxable value are incorrect. (SEE Line by Line Instructions.) 

[the property's taxable value only is incorrect. 

[Je uncapping of the property's taxable value is improper. 

J Petitioner was denied a property tax exemption. 

1] Petitioner 

was denied a poverty exemption. 

8. Provide the Board of Review's determination of the state equalized or assessed value and taxable value for each parcel, for each tax year being 

appealed. 

Parcel Number 

Tax Year 

State Equalized Value or 

Taxable Value on Roll 

Assessed Value on Roll 

41-14-33-401-003 

2024 

$897,900.00 

$897,900.00

Page 3

9. 

Provide Petitioner's contention or belief of the true cash 

( fair market) value and taxable value for each parcel, for each tax year being appealed 

Parcel Number 

Tax Year 

True Cash (Fair Market) Value 

Taxable Value Contention 

Contention 

41-14-33-401-003 

2024 

$1,700,000.00 

$850,000.00 

10. 

Explain the basis of your appeal. 

Taxpayers purchased the property in 2023 and the purchase price was $1,700,000. The taxable 

value of the property should be $850,000, which is 50% of the true cash value. 

11. Does the property have a principal residence exemption of at least 50% for the tax year(s) at issue? 

® Yes: Petitioner is not required to pay a fee for the filing of this appeal. 

oO No: Petitioner is required to pay a fee for the filing of the appeal. 

(See Fee Schedule.) 

Failure to remit a required fee with this Form may result in dismissal. 

Amount Paid: 

p/ 

4 

12. 

If not using an agent or attorney, Petitioner is required to sign: 

If using an agent or attorney, only agent or attorney is required to sign; 

Z_ 

17 

Z 

J] 

PLEASE RETURN THE ORIGINAL AND ONE COPY OF THIS COMPLETED FORM WITH TWO COPIES OF ANY ATTACHMENTS to: Michigan Tax Tribunal, PO Box 

30232, Lansing, MI 48909. 

Keep a copy of the Form and any original

Page 4

STATE

Page 5

8

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

Tomasz Timek,Ewa Timek,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 24-003511

City Of East Grand Rapids,

Respondent.

NOTICE OF DOCKET NUMBER

TAKE NOTICE that a Small Claims petition has been filed and the above-noted docket 

number has been assigned to that petition. The assignment of the docket number does 

not mean that the Tribunal has authority over the petition or that the petition complies 

with the Tribunal’s rules. The docket number needs to be included on all documents 

submitted in this case.

Respondent shall file an answer to the petition within 28 days of the issuance of a 

copy of this Notice to Respondent. Tribunal answer forms are available on our 

website at www.michigan.gov/taxtrib. Respondents must utilize the appropriate answer 

form. Failure to file the answer within the 28-day time frame may result in the 

placement of Respondent in default, as provided by TTR 279. Further, an electronic 

copy of the petition can be reviewed by utilizing the Docket Lookup Search on the 

Tribunal’s website.

By: __Tribunal Clerk_____

Entered: September 23, 2024

PROOF OF SERVICE

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

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

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

representatives.

By: Tribunal Clerk

Page 2

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA

DIRECTOR

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

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

Tomasz Timek,Ewa Timek,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 24-003511

City Of East Grand Rapids,

Respondent.

NOTICE OF DOCKET NUMBER

TAKE NOTICE that a Small Claims petition has been filed and the above-noted docket 

number has been assigned to that petition. The assignment of the docket number does 

not mean that the Tribunal has authority over the petition or that the petition complies 

with the Tribunal’s rules. The docket number needs to be included on all documents 

submitted in this case.

Respondent shall file an answer to the petition within 28 days of the issuance of a 

copy of this Notice to Respondent. Tribunal answer forms are available on our 

website at www.michigan.gov/taxtrib. Respondents must utilize the appropriate answer 

form. Failure to file the answer within the 28-day time frame may result in the 

placement of Respondent in default, as provided by TTR 279. Further, an electronic 

copy of the petition can be reviewed by utilizing the Docket Lookup Search on the 

Tribunal’s website.

By: __Tribunal Clerk_____

Entered: September 23, 2024

PROOF OF SERVICE

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

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

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

representatives.

By: Tribunal Clerk

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 

GREGORY J. GUGGEMOS 

JUN 07 202 

LAWYER 

MICHIGAN TAX TRIBUNAL 

292 LAKEVIEW TRAIL 

KEWADIN, MI 49648 

517.285.4234 

reg. guggemos@gmail,com 

June 4, 2024 

Michigan Tax Tribunal 

PO Box 30232 

Lansing, MI 48909 

Re: Property Tax Appeal-Small Claims Division 

Accompanying this letter is an original and one copy of a Property Tax Appeal 

Petition Form-Small Claims Division (“Petition”) and two copies of the 

determination of the Board of Review for the City of East Grand Rapids, 

Michigan. 

The Petition is being filed on behalf of Tomasz and Ewa Timek, 2000 San Lu Rae 

Drive SE, Grand Rapids, MI 49506 and challenges the determination of the taxable 

value for the 2024 calendar year. The property which is the subject matter of the 

Petition is their primary residence and qualifies for the Principal Residence 

Exemption and therefore, no filing fee is required to be paid for filing the Petition. 

The parcel number is 41-14-33-401-003. 

Tg for your ti 

/ 

7 

/ 

regarding this matter.

Page 2

STATE OF MICHIGAN 

DO 

T NUMBER 

DEPARTMENT OF LABOR & ECONOMIC GROWTH 

PROPERTY TAX APPEAL 

CKE 

MICHIGAN TAX TRIBUNAL 

PETITION FORM 

SMALL CLAIMS DIVISION 

Failure to complete this form, including signature, and return it by filing deadline will result in dismissal. 

If additional space is needed to provide the information requested, please use a separate sheet. 

1. Petitioner(s) Name and Address 

2. Agent or Attorney (if any) Name and Address 

Tomasz and Ewa Timek 

Gregory J. Guggemos 

2000 San Lu Rae Dr SE 

292 Lakeview Trail 

Grand RApids, Mi 49506 

Kewadin, MI 49648 

Petitioner's Daytime Phone No._ 

(606) 206-1044 

Agent/Attorney Phone No.__(671) 285-4234 

(residential, agricultural, personal, commercial, industrial, timber cutover, 

3. Classification of property 

Residential 

personal utility, developmental) 

4. Location of Property: 

City 

_East Grand Rapids 

Local School District: 

County_Kent 

Denship, 

East Grand Rapids 

5. 

Did Petitioner protest to the Board of Review? 

® 

Yes 

O 

No 

If no, please check all applicable reasons below and explain in the 

space provided. 

[| The Assessment Change Notice was not properly sent to Petitioner prior to the March Board of Review. 

(| Petitioner is appealing within 30 days of issuance of notice of action taken by July or December Board of Review. 

[| Petitioner is appealing a Clerical Error or Mutual Mistake of Fact. 

[I Petitioner is appealing within 30 days of issuance of a State Tax Commission Order. 

[petitioner is appealing within 35 days of receipt of Notice of Taxable Value Uncapping. 

| 

6. 

Did Petitioner request a Poverty Exemption at the Board of Review? 

[4 )) 

Yes 

[0] 

No 

7. Check the reason for this appeal and explain in the space provided. 

LJthe property's true cash value and taxable value are incorrect. (SEE Line by Line Instructions.) 

[the property's taxable value only is incorrect. 

[Je uncapping of the property's taxable value is improper. 

J Petitioner was denied a property tax exemption. 

1] Petitioner 

was denied a poverty exemption. 

8. Provide the Board of Review's determination of the state equalized or assessed value and taxable value for each parcel, for each tax year being 

appealed. 

Parcel Number 

Tax Year 

State Equalized Value or 

Taxable Value on Roll 

Assessed Value on Roll 

41-14-33-401-003 

2024 

$897,900.00 

$897,900.00

Page 3

9. 

Provide Petitioner's contention or belief of the true cash 

( fair market) value and taxable value for each parcel, for each tax year being appealed 

Parcel Number 

Tax Year 

True Cash (Fair Market) Value 

Taxable Value Contention 

Contention 

41-14-33-401-003 

2024 

$1,700,000.00 

$850,000.00 

10. 

Explain the basis of your appeal. 

Taxpayers purchased the property in 2023 and the purchase price was $1,700,000. The taxable 

value of the property should be $850,000, which is 50% of the true cash value. 

11. Does the property have a principal residence exemption of at least 50% for the tax year(s) at issue? 

® Yes: Petitioner is not required to pay a fee for the filing of this appeal. 

oO No: Petitioner is required to pay a fee for the filing of the appeal. 

(See Fee Schedule.) 

Failure to remit a required fee with this Form may result in dismissal. 

Amount Paid: 

p/ 

4 

12. 

If not using an agent or attorney, Petitioner is required to sign: 

If using an agent or attorney, only agent or attorney is required to sign; 

Z_ 

17 

Z 

J] 

PLEASE RETURN THE ORIGINAL AND ONE COPY OF THIS COMPLETED FORM WITH TWO COPIES OF ANY ATTACHMENTS to: Michigan Tax Tribunal, PO Box 

30232, Lansing, MI 48909. 

Keep a copy of the Form and any original

Page 4

STATE

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8

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