Record Finder / 26-001224-TT
Michigan
Wm 1630 LLC Petitioner Vs. Township Of Ganges Respondent
- Petitioner
- Wm 1630 LLC
- Respondent
- Township Of Ganges
Case overview
- Docket number
- 26-001224-TT
- Status
- Ready Schedule
- CaseType
- ET Property
- Division
- ET
- County
- Allegan
- Judge
- No judge assigned
Docket history
| Line # | Subject | Filer | Line Ref | Enter Date/Post Mark | Fee | Related Item |
|---|---|---|---|---|---|---|
| 6 | Amended Answer | Not recorded | Not recorded | 09/13/2026 | Not recorded | Download |
| Not recorded | Not recorded | Not recorded | Not recorded | Not recorded | Not recorded | Download |
| 5 | Answer was received | RESP | Not recorded | 09/13/2026 | Not recorded | Download |
| 4 | Proof of service of petition was received. | Not recorded | Not recorded | 08/24/2026 | Not recorded | Download |
| Not recorded | Not recorded | Not recorded | Not recorded | Not recorded | Not recorded | Download |
| 3 | Petition has been verified | PET | 1 | 07/29/2026 | Not recorded | Download |
| Not recorded | Not recorded | Not recorded | Not recorded | Not recorded | Not recorded | Download |
| 2 | Notice of Docket Number ET | Not recorded | Not recorded | 07/29/2026 | Not recorded | Download |
| 1 | A petition was received. | PET | Not recorded | 05/21/2026 | $250.00 | Download |
| Not recorded | Not recorded | Not recorded | Not recorded | Not recorded | Not recorded | Download |
Documents
26-001224 - Answer.pdfRead complete document text →
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________________________________________________________________ ______________________________________________________________ ______________________________________________________________ ________________________________________________________________ STATE OF MICHIGAN GRETCHEN WHITMER DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS MARLON I. BROWN, DPA GOVERNOR DIRECTOR LANSING ______________________, MICHIGAN TAX TRIBUNAL Petitioner, v MTT Docket No. _____________ ______________________, Respondent. ENTIRE TRIBUNAL PROPERTY TAX ANSWER 1. ___Admit ___Deny. If denied, state the parcel number for the property identified on the Entire Tribunal Property Tax Petition for the tax year or years at issue: (If more than one parcel is at issue, attach a completed Multiple Parcel Answer Form addressing all other parcels at issue.) 2. ___Admit ____Deny. If denied, the property identified on the Entire Tribunal Property Tax Petition is ___ real ___ personal. 3. ___Admit ___Deny. If denied, identify the contiguous and non-contiguous parcels by parcel number (attach additional page if necessary): 4. ___Admit ___Deny. If denied, identify the parcel or parcels of personal property that are not located on a parcel of real property under appeal by parcel number (attach additional page if necessary): 5. ___Admit ___Deny. a. If denied, state when the personal property statements were filed, if at all: b. On what date did the March Board of Review commence: 6. ___Admit ___Deny. If denied, state the classification of the property identified on the Entire Tribunal Property Tax Petition for the tax year or years at issue: 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 WM 1630, LLC, 26-001224 GANGES TOWNSHIP X X X X X X
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________________________________________________________________ MTT Docket No. ______________ Page 2 of 4 7. 8. 9. 10. 11. 12. 13. ___Admit ___Deny. If denied, list the separate facts upon which Respondent relies in support of the denial (attach additional page if necessary): ___Admit ___Deny ___Neither Admit Nor Deny. If denied, list the separate facts upon which Respondent relies in support of the denial (attach additional page if necessary): ___Admit ___Deny ___Neither Admit Nor Deny. If denied, state the facts upon which Respondent relies in support of the denial (attach additional page if necessary): ___Admit ___Deny. If denied, in what County are the property or properties located in and what is the address of the property or properties: ___Admit ___Deny. If denied, what is the applicable local governmental unit: ___Admit ___Deny ___Neither Admit Nor Deny. If denied, list the separate facts upon which Respondent relies in support of the denial (attach additional page if necessary): If the property’s taxable value is at issue, was there an addition or loss for purposes of establishing the property’s taxable value for the tax year or years at issue? ___Yes ___No. 26-001224 X 2026 March Board of Review valuation appeal carried out for subject parcel in Petition 2026 -17 X X X X X X
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MTT Docket No. ______________ Page 3 of 4 14. ___Admit ___Deny ___Neither Admit Nor Deny. If denied, list the separate facts upon which Respondent relies in support of the denial (attach additional page if necessary): 15. ___Admit ___Deny ___Neither Admit Nor Deny. If denied, list the separate facts upon which Respondent relies in support of the denial (attach additional page if necessary): 16. The values for the property identified above as established by Respondent’s Board of Review are: Tax Year True Cash Value Assessed Value Taxable Value 17. Respondent contends that the values for the property identified above are: Tax Year True Cash Value State Equalized Value Taxable Value 18. The values in dispute for the property identified above are: Tax Year True Cash Value State Equalized Value Taxable Value 26-001224 X X 2026 $752,200 $376,100 $376,100 2026 $752,200 $376,100 $376,100 2026 $0 $0 $0
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______________________________________________________________________ ______________________________________________________________________ ______________________________________________________________________ ______________________________________________________________________ MTT Docket No. ______________ Page 4 of 4 19. ___Admit ___Deny ___Neither Admit Nor Deny. If denied, list the separate facts upon which Respondent relies in support of the denial (attach additional page if necessary): 20. ___Admit ___Deny ___Neither Admit Nor Deny. If denied, list the separate facts upon which Respondent relies in support of the denial (attach additional page if necessary): 21. List any separate and specific facts upon which Respondent relies to support every ground on which Respondent relies and also has the burden of proof (attach additional page if necessary): 22. List affirmative defenses and the separate and specific facts upon which Respondent relies in support of those affirmative defenses (attach additional page if necessary): Signature of Respondent’s Authorized Representative or, if none, Respondent: Printed Name of Respondent’s Authorized Representative or, if none, Respondent: Email Address: _________________________________________________________ Mailing Address: Telephone Number: _____________________________________________________ Date: _________________________________________________________________ 26-001224 X 2026 valuation developed utilizing practices and procedures set forth in the General Property Tax Act with consideration given to MCL 211.27(1) and MCL 211.27(a). x Parcel valued in compliance with MCL 211.27(1) and MCL 211.27(a). MCL 211.27(a) states: "true cash value" means the usual selling price at the place where the property to which the term is applied
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SubsequentFiling.pdfRead complete document text →
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STATE OF MICHIGAN GRETCHEN WHITMER GOVERNOR DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS LANSING MARLON I. BROWN, DPA DIRECTOR MICHIGAN TAX TRIBUNAL · 611 W. OTTAWA ST., LANSING, MI 48933 · 517-335-9760 PO BOX 30232, LANSING, MI 48909 · Other Carriers: 2407 N. GRAND RIVER AVE., LANSING, MI 48906 MICHIGAN TAX TRIBUNAL Docket Number: 26-001224 Is this case currently pending in the Small Claims Division? No Party Filing Document Respondent Files Document Type: Amended Answer Attachment File Name: 26-001224 - Answer Fee Information Filing Fee: $ 0.00 Payment Information Payment: $ 0.00
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EntireTribunalCaseISAnswer.pdfRead complete document text →
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STATE OF MICHIGAN GRETCHEN WHITMER GOVERNOR DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS LANSING MARLON I. BROWN, DPA DIRECTOR Entire Tribunal Case Information Sheet - Respondent MTT DOCKET NO. 26-001224 Section 1: Respondent’s Contact Information Filer Type: Local Unit of Government Local Unit of Government Township Of Ganges (ALLEGAN) First Name M.I. Last Name Home Address (No., Street, P.O. Box or Rural Route) City or Town State ZIP Code Telephone Number E-mail Address (do not enter unless you want MTT to send all correspondence via e-mail) Section 2: Attorney/Authorized Representative’s Contact Information First Name Heather M.I. D Last Name Jahr Firm Name (if any) Ganges Township Address (No., Street, P.O. Box or Rural Route) 1904 64th St, Fennville MI, 49408 City or Town Fennville State Michigan ZIP Code 49408 Telephone Number 6169707820 E-mail Address (do not enter unless you want MTT to send all correspondence via e-mail) gangesassessor@gmail.com Electronic Signature *Typing your name below will serve as your signature Respondent or Authorized Attorney/Representative’s Signature: Heather Jahr /s/
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POS - Entire Tribunal Prop. Tax Petition - WM 1630 v Ganges Twp.pdfRead complete document text →
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STATE OF MICHIGAN DEPARTMENT OF LICENSING & REGULATORY AFFAIRS MICHIGAN OFFICE OF ADMINISTRATIVE HEARINGS AND RULES MICHIGAN TAX TRIBUNAL ______________________________________________________________________________ WM 1630, LLC, MTT Docket No. 26-001224 Petitioner, PPN: 03-07-020-027-00 v. GANGES TOWNSHIP, Respondent. ______________________________________________________________________________ Thomas K. Dillon (P81136) FOSTER SWIFT COLLINS & SMITH, PC Attorneys for Petitioner 1700 East Beltline Ave. NE, Ste. 200 Grand Rapids, MI 49525 (616) 726-2258 tdillon@fosterswift.com ______________________________________________________________________________ PROOF OF SERVICE FOR ENTIRE TRIBUNAL PROPERTY TAX PETITION Jaclyn R. Folkema, being first duly sworn, deposes and says that she is employed by Foster Swift Collins & Smith, PC, and that on August 24, 2026, she served a copy of the Petition and Notice of Docket Number relative to the above-captioned case upon the following: 1. Ganges Township Assessor (via certified mail): Heather Jahr, 1904 64th Street, Fennville, MI 49408 2. Ganges Township Clerk (via certified mail): Robin Phelps, 1904 64th Street, Fennville, MI 49408 3. Allegan County Equalization Director (via first class mail): Matt Woolford, 3283 122nd Avenue, Allegan, MI 49010 4. Allegan County Clerk (via first class mail): Bob Genetski, 113 Chestnut Street, Allegan, MI 49010 5. Fennville Public School District – School Board Secretary (via first class mail): Angie Pena-Smith, 5 Memorial Drive, Fennville, MI 49408 6. State of Michigan Treasurer (via first class mail): Michigan Department of Treasury, 430 W. Allegan Street, Lansing, MI 48922 Dated: August 24, 2026 /s/ Jaclyn R. Folkema Jaclyn R. Folkema 90702:00001:202998950-1
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SubsequentFiling.pdfRead complete document text →
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STATE OF MICHIGAN GRETCHEN WHITMER GOVERNOR DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS LANSING MARLON I. BROWN, DPA DIRECTOR MICHIGAN TAX TRIBUNAL · 611 W. OTTAWA ST., LANSING, MI 48933 · 517-335-9760 PO BOX 30232, LANSING, MI 48909 · Other Carriers: 2407 N. GRAND RIVER AVE., LANSING, MI 48906 MICHIGAN TAX TRIBUNAL Docket Number: 26-001224 Is this case currently pending in the Small Claims Division? No Party Filing Document Petitioner Files Document Type: Proof of Service: Petition Attachment File Name: POS - Entire Tribunal Prop. Tax Petition - WM 1630 v Ganges Twp Fee Information Filing Fee: $ 0.00 Payment Information Payment: $ 0.00
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WM 1630 MTT Petition - Ganges Township.pdfRead complete document text →
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STATE OF MICHIGAN DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS MICHIGAN ADMINISTRATIVE HEARING SYSTEM MICHIGAN TAX TRIBUNAL WM 1630, LLC, Petitioner, v GANGES TOWNSHIP, Respondent. MTT DOCKET NO. 26-_________ PPN: 03-07-020-027-00 Thomas K. Dillon (P81136) FOSTER, SWIFT, COLLINS & SMITH, P.C. Attorneys for Petitioner 1700 East Beltline, N.E., Suite 200 Grand Rapids, MI 49525 (616) 726-2258 tdillon@fosterswift.com PROPERTY TAX PETITION (Entire Tribunal, 2026 Tax Year) Petitioner, by and through its attorneys, Foster Swift Collins & Smith, P.C., for its Entire Tribunal Property Tax Petition, states as follows: 1. Property Parcel No.: 03-07-020-027-00. 2. The property identified above is Real Property. 3. If more than one parcel of real property is under appeal, are the properties contiguous? N/A. 4. Are all of the parcels of personal property located on a parcel of real property under appeal? N/A.
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5. If parcels of personal property are under appeal, when were the personal property statements filed by parcel number (attach additional page if necessary): N/A. 6. The property identified above is classified as: 201 Commercial Improved. 7. If the assessment or assessments at issue were protested, the protest was made to Respondent’s __ March __ July __ December Board of Review. No Board of Review protest required. 8. If a protest was required and no protest was made, list the separate and specific facts upon which Petitioner relies to invoke the Tribunal’s authority over the assessment or assessments at issue (attach additional page if necessary): No Board of Review protest required. 9. If the appeal was not submitted by the deadline for the filing of an appeal for the classification or classifications of the properties at issue (i.e. May 31 or July 31 of the tax year involved), list the separate and specific facts upon which Petitioner relies to invoke the Tribunal’s authority over the assessment or assessments at issue (attach additional page if necessary): N/A. 10. The property or properties at issue are located in Allegan County. The property’s address is: 1630 Blue Star Hwy., Fennville, MI 49408. 11. The assessment or assessments at issue were established by the: Ganges Township. 12. Petitioner’s legal residence or principal office address is: 721 Lake Street, Saugatuck, MI 49453. 13. This appeal involves issues relating to: a. The property’s true cash and taxable values; and b. The uniformity of the property’s assessment. 14. The tax year(s) at issue are: 2026.
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15. If more than the current tax year is being appealed, list the separate and specific facts upon which the Petitioner relies to invoke the Tribunal’s authority over the prior tax year or years (attach additional page if necessary): N/A. 16. The values for the property identified above as established by Respondent’s Board of Review are: Tax Year Parcel No. True Cash Value State Equalized Value Taxable Value 2026 03-07-020-027-00 $752,200 $376,100 $376,100 17. Petitioner contends that the values for the property identified above are: Tax Year Parcel No. True Cash Value State Equalized Value Taxable Value 2026 03-07-020-027-00 $630,000 $315,000 $315,000 18. The values in dispute for the property identified above are: Tax Year Parcel No. True Cash Value State Equalized Value Taxable Value 2026 03-07-020-027-00 $122,200 $61,100 $61,100 19. Petitioner relies upon the following to support the relief requested: The 2026 values imposed on Petitioner’s property, and the taxes to be levied and collected thereon, are invalid and unlawful and operate as fraud upon the taxpayer for the reasons that: a. The assessed, state equalized and/or taxable values exceed the amounts permitted by the Michigan Constitution and applicable statutes;
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b. The assessed, state equalized and/or taxable values are at higher percentages of true cash value than permissible under the Michigan Constitution and applicable statutes; c. The assessed, state equalized and/or taxable values are based upon an erroneous determination of the true cash value of that portion of Petitioner’s property that is taxable under Michigan law and are based upon the application of wrong principles; and d. The assessed, state equalized and/or taxable values, and the mode of assessment adopted by Respondent, discriminate against Petitioner and deny Petitioner its constitutional rights of uniformity, equal protection and due process of law. WHEREFORE, Petitioner respectfully requests that this Tribunal enter an order reducing the 2026 values from those established by Respondent’s Board of Review to those contended by Petitioner, and order refunds attributable to the reductions, with interest, as provided by the Tax Tribunal Act. Respectfully submitted, FOSTER SWIFT COLLINS & SMITH, PC Attorneys for Petitioner Dated: May 21, 2026 By: ___________________________________ Thomas K. Dillon (P81136) 1700 E. Beltline Ave. NE, Suite 200 Grand Rapids, MI 49525 (616) 726-2258 Filing Fee: $250 90702:00001:202712651-1
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EntireTribunalCaseISPetition.pdfRead complete document text →
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STATE OF MICHIGAN GRETCHEN WHITMER GOVERNOR DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS LANSING MARLON I. BROWN, DPA DIRECTOR Entire Tribunal Case Information Sheet - Petitioner MTT DOCKET NO. Section 1: Petitioner’s Contact Information Filer type: Organization Local Unit of Government First Name M.I. Last Name/Company Name WM 1630, LLC Home Address (No., Street, P.O. Box or Rural Route) 721 Lake Street City or Town Saugatuck State Michigan ZIP Code 49453 Telephone Number 616-726-2258 E-mail Address (do not enter unless you want MTT to send all correspondence via e-mail) tdillon@fosterswift.com Section 2: Attorney/Authorized Representative’s Contact Information First Name Thomas M.I. Last Name Dillon Firm Name (if any) Foster Swift Collins & Smith PC Address (No., Street, P.O. Box or Rural Route) 1700 E. Beltline Ave. NE Suite 200 City or Town Grand Rapids State Michigan ZIP Code 49525 Telephone Number (616) 726-2258 E-mail Address (do not enter unless you want MTT to send all correspondence via e-mail) tdillon@fosterswift.com Section 3: Issue Please designate one: Valuation Section 4: Subject Property Information How many parcels are you appealing? 1 Property Address (No., Street, City, ST, ZIP) [If multiple, list first property’s address] 1630 Blue Star Hwy. Fennville
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STATE OF MICHIGAN GRETCHEN WHITMER GOVERNOR DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS LANSING MARLON I. BROWN, DPA DIRECTOR Michigan 49408 Taxing Authority (City or Township) Township Of Ganges (ALLEGAN) County Allegan If you are appealing more than one parcel, are they contiguous or adjoining? (*If no, you must file separate appeals for each non-contiguous or non-adjoining parcel.) N/A Section 5: Check which of the following you are appealing (check all that apply) True Cash and Taxable Values If “Other”, please explain: Section 6: Valuation Information for Each Parcel under Appeal Parcel Number: 03-07-020-027-00 Classification of Property: Real (check one) Commercial (check one) Current Assessed Value (also known as State Equalized Value) as established by the Board of Review: 376100 Current Taxable Value as established by the Board of Review: 376100 What do you believe is the fair market value (also known as True Cash Value)? 630000 Multiply the True Cash Value by 50% and enter here. This is your contention of Assessed Value (also known as State Equalized Value). 315000 If you belive the Taxable Value differs from your contention of Assessed Value, enter your contention of Taxable Value. 315000 Fee Information The filing fee is based on the greater of State Equalized Value or Taxable Value in contention. If you are appealing more than one parcel, the parcel with the highest State Equalized Value or Taxable Value in contention will be used to determine your filing fee, plus $25.00 will be added for each additional parcel being appealed. If the State Equalized Value or Taxable Value in contention is: Your filing fee is: $100,000.00 and under $250.00 $100,000.01 to $500,000.00 $400.00 $Over $500,000.00 $600.00 * Plus $25.00 for each additional parcel, not to exceed a total filing fee of $2,000.00.
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STATE OF MICHIGAN GRETCHEN WHITMER GOVERNOR DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS LANSING MARLON I. BROWN, DPA DIRECTOR A fee of $250.00 is required for the filing of a Special Assessment Appeal. A fee of $250.00 is required for the filing of an Equalization Tax Appeal. A fee of $250.00 is required for the filing of a Non-Property Tax Appeal. A fee of $150.00 is required for the filing of a Classification Tax Appeal Electronic Signature *Typing your name below will serve as your signature Petitioner or Attorney/Authorized Representative’s Signature: /s/ Thomas K. Dillon Payment Information Amount: 250 Success: True Message: "" Waiver Code: Transaction Number: 26052186420779 Supporting Waiver Documents:
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ET_Notice_of_Docket_Number.2026-07-29_06-38-05.pdfRead complete document text →
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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 WM 1630 LLC, Petitioner, MICHIGAN TAX TRIBUNAL v MTT Docket No.: 26-001224 Township Of Ganges, 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 29, 2026 PROOF OF SERVICE I certify that a copy of the foregoing was sent on the entry date indicated above to the parties or their attorneys or authorized representatives, if any, utilizing either the mailing or email addresses on file, as provided by those parties, attorneys, or authorized representatives. By: Tribunal Clerk
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WM 1630 MTT Petition - Ganges Township.pdfRead complete document text →
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STATE OF MICHIGAN DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS MICHIGAN ADMINISTRATIVE HEARING SYSTEM MICHIGAN TAX TRIBUNAL WM 1630, LLC, Petitioner, v GANGES TOWNSHIP, Respondent. MTT DOCKET NO. 26-_________ PPN: 03-07-020-027-00 Thomas K. Dillon (P81136) FOSTER, SWIFT, COLLINS & SMITH, P.C. Attorneys for Petitioner 1700 East Beltline, N.E., Suite 200 Grand Rapids, MI 49525 (616) 726-2258 tdillon@fosterswift.com PROPERTY TAX PETITION (Entire Tribunal, 2026 Tax Year) Petitioner, by and through its attorneys, Foster Swift Collins & Smith, P.C., for its Entire Tribunal Property Tax Petition, states as follows: 1. Property Parcel No.: 03-07-020-027-00. 2. The property identified above is Real Property. 3. If more than one parcel of real property is under appeal, are the properties contiguous? N/A. 4. Are all of the parcels of personal property located on a parcel of real property under appeal? N/A.
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5. If parcels of personal property are under appeal, when were the personal property statements filed by parcel number (attach additional page if necessary): N/A. 6. The property identified above is classified as: 201 Commercial Improved. 7. If the assessment or assessments at issue were protested, the protest was made to Respondent’s __ March __ July __ December Board of Review. No Board of Review protest required. 8. If a protest was required and no protest was made, list the separate and specific facts upon which Petitioner relies to invoke the Tribunal’s authority over the assessment or assessments at issue (attach additional page if necessary): No Board of Review protest required. 9. If the appeal was not submitted by the deadline for the filing of an appeal for the classification or classifications of the properties at issue (i.e. May 31 or July 31 of the tax year involved), list the separate and specific facts upon which Petitioner relies to invoke the Tribunal’s authority over the assessment or assessments at issue (attach additional page if necessary): N/A. 10. The property or properties at issue are located in Allegan County. The property’s address is: 1630 Blue Star Hwy., Fennville, MI 49408. 11. The assessment or assessments at issue were established by the: Ganges Township. 12. Petitioner’s legal residence or principal office address is: 721 Lake Street, Saugatuck, MI 49453. 13. This appeal involves issues relating to: a. The property’s true cash and taxable values; and b. The uniformity of the property’s assessment. 14. The tax year(s) at issue are: 2026.
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15. If more than the current tax year is being appealed, list the separate and specific facts upon which the Petitioner relies to invoke the Tribunal’s authority over the prior tax year or years (attach additional page if necessary): N/A. 16. The values for the property identified above as established by Respondent’s Board of Review are: Tax Year Parcel No. True Cash Value State Equalized Value Taxable Value 2026 03-07-020-027-00 $752,200 $376,100 $376,100 17. Petitioner contends that the values for the property identified above are: Tax Year Parcel No. True Cash Value State Equalized Value Taxable Value 2026 03-07-020-027-00 $630,000 $315,000 $315,000 18. The values in dispute for the property identified above are: Tax Year Parcel No. True Cash Value State Equalized Value Taxable Value 2026 03-07-020-027-00 $122,200 $61,100 $61,100 19. Petitioner relies upon the following to support the relief requested: The 2026 values imposed on Petitioner’s property, and the taxes to be levied and collected thereon, are invalid and unlawful and operate as fraud upon the taxpayer for the reasons that: a. The assessed, state equalized and/or taxable values exceed the amounts permitted by the Michigan Constitution and applicable statutes;
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b. The assessed, state equalized and/or taxable values are at higher percentages of true cash value than permissible under the Michigan Constitution and applicable statutes; c. The assessed, state equalized and/or taxable values are based upon an erroneous determination of the true cash value of that portion of Petitioner’s property that is taxable under Michigan law and are based upon the application of wrong principles; and d. The assessed, state equalized and/or taxable values, and the mode of assessment adopted by Respondent, discriminate against Petitioner and deny Petitioner its constitutional rights of uniformity, equal protection and due process of law. WHEREFORE, Petitioner respectfully requests that this Tribunal enter an order reducing the 2026 values from those established by Respondent’s Board of Review to those contended by Petitioner, and order refunds attributable to the reductions, with interest, as provided by the Tax Tribunal Act. Respectfully submitted, FOSTER SWIFT COLLINS & SMITH, PC Attorneys for Petitioner Dated: May 21, 2026 By: ___________________________________ Thomas K. Dillon (P81136) 1700 E. Beltline Ave. NE, Suite 200 Grand Rapids, MI 49525 (616) 726-2258 Filing Fee: $250 90702:00001:202712651-1
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EntireTribunalCaseISPetition.pdfRead complete document text →
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STATE OF MICHIGAN GRETCHEN WHITMER GOVERNOR DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS LANSING MARLON I. BROWN, DPA DIRECTOR Entire Tribunal Case Information Sheet - Petitioner MTT DOCKET NO. Section 1: Petitioner’s Contact Information Filer type: Organization Local Unit of Government First Name M.I. Last Name/Company Name WM 1630, LLC Home Address (No., Street, P.O. Box or Rural Route) 721 Lake Street City or Town Saugatuck State Michigan ZIP Code 49453 Telephone Number 616-726-2258 E-mail Address (do not enter unless you want MTT to send all correspondence via e-mail) tdillon@fosterswift.com Section 2: Attorney/Authorized Representative’s Contact Information First Name Thomas M.I. Last Name Dillon Firm Name (if any) Foster Swift Collins & Smith PC Address (No., Street, P.O. Box or Rural Route) 1700 E. Beltline Ave. NE Suite 200 City or Town Grand Rapids State Michigan ZIP Code 49525 Telephone Number (616) 726-2258 E-mail Address (do not enter unless you want MTT to send all correspondence via e-mail) tdillon@fosterswift.com Section 3: Issue Please designate one: Valuation Section 4: Subject Property Information How many parcels are you appealing? 1 Property Address (No., Street, City, ST, ZIP) [If multiple, list first property’s address] 1630 Blue Star Hwy. Fennville
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STATE OF MICHIGAN GRETCHEN WHITMER GOVERNOR DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS LANSING MARLON I. BROWN, DPA DIRECTOR Michigan 49408 Taxing Authority (City or Township) Township Of Ganges (ALLEGAN) County Allegan If you are appealing more than one parcel, are they contiguous or adjoining? (*If no, you must file separate appeals for each non-contiguous or non-adjoining parcel.) N/A Section 5: Check which of the following you are appealing (check all that apply) True Cash and Taxable Values If “Other”, please explain: Section 6: Valuation Information for Each Parcel under Appeal Parcel Number: 03-07-020-027-00 Classification of Property: Real (check one) Commercial (check one) Current Assessed Value (also known as State Equalized Value) as established by the Board of Review: 376100 Current Taxable Value as established by the Board of Review: 376100 What do you believe is the fair market value (also known as True Cash Value)? 630000 Multiply the True Cash Value by 50% and enter here. This is your contention of Assessed Value (also known as State Equalized Value). 315000 If you belive the Taxable Value differs from your contention of Assessed Value, enter your contention of Taxable Value. 315000 Fee Information The filing fee is based on the greater of State Equalized Value or Taxable Value in contention. If you are appealing more than one parcel, the parcel with the highest State Equalized Value or Taxable Value in contention will be used to determine your filing fee, plus $25.00 will be added for each additional parcel being appealed. If the State Equalized Value or Taxable Value in contention is: Your filing fee is: $100,000.00 and under $250.00 $100,000.01 to $500,000.00 $400.00 $Over $500,000.00 $600.00 * Plus $25.00 for each additional parcel, not to exceed a total filing fee of $2,000.00.
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STATE OF MICHIGAN GRETCHEN WHITMER GOVERNOR DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS LANSING MARLON I. BROWN, DPA DIRECTOR A fee of $250.00 is required for the filing of a Special Assessment Appeal. A fee of $250.00 is required for the filing of an Equalization Tax Appeal. A fee of $250.00 is required for the filing of a Non-Property Tax Appeal. A fee of $150.00 is required for the filing of a Classification Tax Appeal Electronic Signature *Typing your name below will serve as your signature Petitioner or Attorney/Authorized Representative’s Signature: /s/ Thomas K. Dillon Payment Information Amount: 250 Success: True Message: "" Waiver Code: Transaction Number: 26052186420779 Supporting Waiver Documents:
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