Wood & Water Builders LLC, Petitioner Vs. Township Of Reynolds, 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

Wood & Water Builders LLC, 

Petitioner,

 MICHIGAN TAX TRIBUNAL

 

 ENTIRE TRIBUNAL

v 

 MTT Docket No. 25-002281

Township Of Reynolds,

Respondent.

ORDER GRANTING JOINT MOTION TO WITHDRAW

ORDER OF DISMISSAL

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

have filed a Joint Motion to Withdraw the appeal. Therefore,

IT IS ORDERED that the parties’ Joint Motion to Withdraw is GRANTED. 

IT IS FURTHER ORDERED that this case is DISMISSED. 

This order resolves all pending issues and closes the case.

By:_____________________________________

Patricia L. Halm, Tribunal Chair

Entered: March 5, 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

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

Wood & Water Builders LLC, 

Petitioner,

 MICHIGAN TAX TRIBUNAL

 

 ENTIRE TRIBUNAL

v 

 MTT Docket No. 25-002281

Township Of Reynolds,

Respondent.

ORDER GRANTING JOINT MOTION TO WITHDRAW

ORDER OF DISMISSAL

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

have filed a Joint Motion to Withdraw the appeal. Therefore,

IT IS ORDERED that the parties’ Joint Motion to Withdraw is GRANTED. 

IT IS FURTHER ORDERED that this case is DISMISSED. 

This order resolves all pending issues and closes the case.

By:_____________________________________

Patricia L. Halm, Tribunal Chair

Entered: March 5, 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

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

Wood & Water Builders LLC, 

Petitioner,

 MICHIGAN TAX TRIBUNAL

 

 ENTIRE TRIBUNAL

v 

 MTT Docket No. 25-002281

Township Of Reynolds,

Respondent.

ORDER GRANTING JOINT MOTION TO WITHDRAW

ORDER OF DISMISSAL

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

have filed a Joint Motion to Withdraw the appeal. Therefore,

IT IS ORDERED that the parties’ Joint Motion to Withdraw is GRANTED. 

IT IS FURTHER ORDERED that this case is DISMISSED. 

This order resolves all pending issues and closes the case.

By:_____________________________________

Patricia L. Halm, Tribunal Chair

Entered: March 5, 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

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 

MAR U5 2026 

STATE OF MICHIGAN 

+.HIGAN TAX TRIBUNAL 

DEPARTMENT OF LICENSING & REGULATORY AFFAIRS 

MICHIGAN TAX TRIBUNAL 

WOOD & WATER BUILDERS LLC, 

MTT Docket No. 25-002281 

Petitioner, 

Parcel No. 59-017-022-001-00 

v 

REYNOLDS TOWNSHIP, 

Traninfo:4606 

26100554 

2591 

Ant 

Respondent. 

1D: 

PROPERTY 

7 

/ 

Jon Aylsworth 

Toby Koenig (P72367) 

PROPERTY TAX CONSULTANTS 

BLOOM SLUGGETT, PC 

Representative for Petitioner 

Attorneys for Respondent Reynolds Township 

861 Pinecrest Ave SE 

161 Ottawa Ave NW, Suite 400 

Grand Rapids, MI 49506 

Grand Rapids, MI 49503 

(269) 366-0300 

(616) 965-9343 

jack@skylinepropertytax.com 

toby@bloomsluggett.com 

/ 

STIPULATION OF DISMISSAL 

The 

parties 

hereto, 

through 

their respective 

representatives, 

hereby 

stipulate 

to 

the 

dismissal of Petitioner’s petition without costs or attorney fees to either party. 

Date: 

JJ 6/ J6 

Representative for the Petitioner 

Jgn 

Aylsworth 

roperty Tax Consultants 

/s/Toby Koenig 

Date: February 25, 2026 

Toby Koenig 

Bloom Sluggett, PC

Page 2

als 

PROPERTY TAX 

CONSULTANTS 

YOUR PROPERTY TAX EXPERTS SINCE 1989 

March 2, 2026 

Clerk of the Court 

Michigan Tax Tribunal 

P.O. Box 30232 

Lansing, MI 48909 

RE: 

Property Tax Consultants for Wood & Water Builders LLC 

Parcel # 59-017-022-001-00, v. Reynolds Township 

MTT Docket # 25-002281 

Dear Clerk, 

This letter is to serve as our Joint Motion to Withdraw in the above-referenced matter. 

Enclosed is our check in the amount of $50 to cover the motion. 

Thank you for your attention to this matter. 

Very truly yours, 

oon 

Kgent for Wood & Water Builders LLC 

JA/ac

Page 3

- 

PROPERTY TAX 

CONSULTANTS 

506 

269.366.0300 

GRAND RAPIDS MI 

493: 

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Clerk of the Court 

Michigan Tax Tribunal 

P.O. Box 30232 

Lansing, MI 48909 

pa 

4 

Z MAR 2036. PM2 

L 

2 

LL ETA FE 

UE TU 

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

Page 1

STATE OF MICHIGAN 

DEPARTMENT OF LICENSING & REGULATORY AFFAIRS 

MICHIGAN TAX TRIBUNAL 

 

WOOD & WATER BUILDERS LLC, 

 

 

Petitioner, 

 

v 

 

REYNOLDS TOWNSHIP, 

 

 

Respondent. 

 

MTT Docket No. 25-002281 

 

Parcel No. 59-017-022-001-00 

 

 

 

 

 

 

 

 

 

/ 

 

 

 

 

Jon Aylsworth 

PROPERTY TAX CONSULTANTS 

Representative for Petitioner 

861 Pinecrest Ave SE 

Grand Rapids, MI 49506 

(269) 366-0300 

jack@skylinepropertytax.com 

 

 

 

Toby Koenig (P72367) 

BLOOM SLUGGETT, PC 

Attorneys for Respondent Reynolds Township 

161 Ottawa Ave NW, Suite 400 

Grand Rapids, MI 49503 

(616) 965-9343 

toby@bloomsluggett.com 

 

 

 

 

 

 

/ 

 

 

 

 

PROOF OF SERVICE 

Tonya Voakes, being duly sworn, deposes and says that she is employed by Bloom 

Sluggett, PC, and that on December 30, 2025, she served a copy of Respondent’s Interrogatories 

and Requests for Production of Documents to Petitioner by U.S. Mail, Postage Paid and e-mail 

upon: Jon Aylsworth at: jack@skylinepropertytax.com and 861 Pinecrest Ave SE, Grand Rapids, 

MI 49506 

 

/s/ Tonya Voakes 

 

 

 

 Tonya Voakes

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

Page 1

STATE OF MICHIGAN 

DEPARTMENT OF LICENSING & REGULATORY AFFAIRS 

MICHIGAN TAX TRIBUNAL 

 

WOOD & WATER BUILDERS LLC, 

 

 

Petitioner, 

 

v 

 

REYNOLDS TOWNSHIP, 

 

 

Respondent. 

 

MTT Docket No. 25-002281 

 

Parcel No. 59-017-022-001-00 

 

 

 

 

 

 

 

 

 

/ 

 

 

 

 

Jon Aylsworth 

PROPERTY TAX CONSULTANTS 

Representative for Petitioner 

861 Pinecrest Ave SE 

Grand Rapids, MI 49506 

(269) 366-0300 

jack@skylinepropertytax.com 

 

 

 

Toby Koenig (P72367) 

BLOOM SLUGGETT, PC 

Attorneys for Respondent Reynolds Township 

161 Ottawa Ave NW, Suite 400 

Grand Rapids, MI 49503 

(616) 965-9343 

toby@bloomsluggett.com 

 

 

 

 

 

 

/ 

 

 

 

 

APPEARANCE WITH PROOF OF SERVICE 

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

enters their appearances on behalf of Respondent, Reynolds Township, in the above matter. 

 

 

 

 

 

 

 

Respectfully submitted, 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

BLOOM SLUGGETT, PC 

 

 

 

 

 

 

 

 

Dated: October 3, 2025 

 

 

 

 /s/ Toby Koenig 

 

 

 

 

 

 

 

 

 

 

 

Toby Koenig (P72367) 

Attorneys for Respondent 

 

PROOF OF SERVICE 

Tonya Voakes, being duly sworn, deposes and says that she is employed by Bloom 

Sluggett, PC, and that on October 3, 2025, she served a copy of Respondent’s Appearance of 

Toby Koenig by U.S. Mail, Postage Paid and e-mail upon: Jon Aylsworth at: 

jack@skylinepropertytax.com and 861 Pinecrest Ave SE, Grand Rapids, MI 49506 

 

/s/ Tonya Voakes 

 

 

 

 Tonya Voakes

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

Page 1

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA

DIRECTOR

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

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

NOTICE OF SEPTEMBER 1 - 15, 2026 PREHEARING GENERAL CALL AND 

ORDER OF PROCEDURE

Wood & Water Builders LLC,

Petitioner,

v

 

 

Township Of Reynolds,

Respondent.

 MTT Docket No. 25-002281

Please be advised that 25-002281 has been placed on a two-week Prehearing General 

Call commencing September 01, 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. 25-002281

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 May 5, 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 May 5, 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 

May 5, 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 

September 1, 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: October 1, 2025

Page 3

MTT Docket No. 25-002281

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 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 4

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 SEPTEMBER 1 - 15, 2026 PREHEARING GENERAL CALL AND 

ORDER

Page 5

MTT

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

Page 1

RECEIVED 

AUG 11 202% 

MICHIGAN TAX TRIBUNAL 

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

Woods & Water Builders LLC 

, 

MICHIGAN TAX TRIBUNAL 

Petitioner, 

v 

MTT Docket No. 25-002281-TT 

Township of Reynolds 

, 

Respondent. 

ENTIRE TRIBUNAL PROPERTY TAX ANSWER 

1. 

X__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: 

59-017-022-001-00 

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

Form addressing all other parcels at issue.) 

2. 

X__ Admit 

Deny. 

if denied, the property identified on the Entire Tribunal 

Property Tax Petition is X__real ___ personal. 

3. 

X 

Admit ___ Deny. 

If denied, identify the contiguous and non-contiguous 

parcels by parcel number (attach additional page if necessary): 

4. 

X__Admit __ Deny. 

Ifdenied, 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. 

X 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. 

X__Admit __ Deny. 

If denied, state the classification of the property identified

Page 2

MTT Docket No. 25-002281-TT 

Page 2 of 4 

7, 

10. 

11. 

12. 

X__Admit ___Deny. 

If denied, list the separate facts upon which Respondent 

relies in support of the denial (attach additional page if necessary): 

Admit x 

Deny 

Neither Admit Nor Deny. 

If denied, list the separate 

facts upon which Respondent relies in support of the denial (attach additional 

age if necessary): 

See attached valuation report 

Admit x 

Deny 

Neither Admit Nor Deny. 

If denied, state the facts upon 

which Respondent relies in support of the denial (attach additional page if 

necessary): 

See attached valuation report 

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):

Page 3

MTT Docket No. 25-002281-T7 

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 

age 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 

age if necessary): 

Signature of Respondent's Authorized Representative or, if none, Respondent: 

Printed Name of Respondent's Authorized Representative or, if none, Respondent: 

Andy Ross 

Email Address: rossandyk@gmail.com 

Mailing Address:

Page 4

MTT Docket No. 25-002281-TT 

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 

age 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 

2025 

905,550 

452,800 

402,449 

17. 

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

Tax Year 

True Cash Value 

State Equalized Value 

Taxable Value 

2025 

905,550 

452,800 

402,449 

18. 

The values in dispute for the property identified above are: 

Tax Year 

True Cash Value 

State Equalized Value 

Taxable Value 

2025 

905,550 

452,800 

402,449

Page 5

08/04/2025 

Valuation Report 

07:29 

BM 

DB: 

Reynolds 2025 

59-017-022-001-00 

2025 

Est, 

T.C.V. 

WOOD 

& WATER BUILDERS 

LLC 

Property Class: 

401 

N 

AMY 

SCHOOL 

RD 

Map 

#: 

REYNOLDS 

TWP 

HOWARD CITY, 

MI 

49329 

Land Value Estimates 

for Land Table 00004.TOWNSHIP 

RES 

’ 

* 

Factors 

* 

Description 

Frontage 

Depth 

Front 

Depth 

Rate 

%Adj. 

Reason 

Value 

RESIDENTIAL 

40.000 Acres 

3,500 

100 

140,000 

40.00 

Total 

Acres 

Total 

Est. 

Land Value 

= 

140,000 

Cost Estimates 

for Commercial/Industrial Building/Section: 

1 

Built 

2021 

Description 

of Occupancy: 

MAIN STORAGE 

Costs 

are 

taken 

from 

the Warehouses 

- Mini 

cost schedules. 

<LLLL 

Calculator Cost Computations 

S>>>> 

Class: 

S 

Quality: 

Low Cost 

Stories: 

0 

Story Height: 

10 

Perimeter: 

440 

Overall Building 

Height: 

10 

Base 

Rate 

for Upper 

Floors 

= 

32.85 

Adjusted 

Square 

Foot Cost 

for Upper 

Floors 

= 

32.85 

Total 

Floor Area: 

7,200 

Base 

Cost 

New 

of 

Upper 

Floors 

= 

236,520 

Reproduction/Replacement 

Cost 

= 

236,520 

Eff.Age:4 

Phy. %Good/Abnr. 

Phy. /Func./Econ./Overall 

%Good: 

85 /100/100/100/85.0 

Total 

Depreciated Cost 

= 

201,042 

Unit 

in 

Place 

Items 

Rate Quantity Arch 

$%Good 

Depr.Cost 

/CI16/YARI/CHALF/06'/211 

19.06 

2800 

1.00 

85 

45,363 

/CI16/YARL/CHALF/06' /GATH20 

1470.86 

11.00 

85 

1,250 

/CI1/SLAOG/PLA/3H 

4.02 

120 

1.00 

85 

410 

/CI1/SLACG/PLA/4H 

4.63 

120 

1.00 

85 

472 

/CI16/YARI/PAV/2A 

3.33 

52194 

1.00 

85 

147,735 

ECF 

(TOWNSHIP RESIDENTIAL) 

0.749 

=> 

TCV 

of 

Bldg: 

1 

= 

296,808 

Replacement Cost/Floor Area= 

64.75 

Est. 

TCV/Floor Area= 41.22 

Cost Estimates 

for Commercial/Industrial Building/Section: 

2 

Built 

2021 

Costs 

are

Page 6

08

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 

AM 

JUL 

1 0 2025 

Hr SGAN TAX TRIBUNAL 

PROPERTY TAX 

CONSULTANTS 

YOUR PROPERTY TAX EXPERTS SINCE 1989 

July 8,2025 

RE: 

Notice of Docket Number for Entire oy nal petition at Michigan Tax Tribunal 

MTT Docket #_ JS — 00) od 

7 

Enclosed please find a copy of the petition containing the docket number assigned by the 

Michigan Tax Tribunal, proof of service and copies of additional required documentation for the 

above captioned matter. 

Very truly yours, 

Jj 

ylsworth 

JA/ac 

Enclosures

Page 2

RECEIVED 

aly 

MAY 2 1 2025 

MICHIGAN Tax TRIBUNAL 

PROPERTY TAX 

CONSULTANTS 

YOUR PROPERTY TAX EXPERTS SINCI 1989 

May 21, 2025 

Clerk of the Court 

Michigan Tax Tribunal 

P.O. Box 30232 

Lansing, MI 48909 

RE: 

Property Tax Consultants for Wood & Water Builders LLC 

Parcel # 59-017-022-001-00, v. Reynolds Township 

Dear Clerk, 

Enclosed please find Petitioner's Petition and Proof of Service for filing in the above captioned matter. 

Also enclosed is our check in the amount of $400.00 representing the filing fee in this matter. 

Very truly yours, 

Enclosures

Page 3

STATE OF MICHIGAN 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MICHIGAN TAX TRIBUNAL 

Property Tax Consultants for Wood & Water Builders LLC 

v 

MTT Docket No. 25-002281 

Reynolds Township, 

PETITION 

Petitioner, Wood & Water Builders LLC, through their agent, Property Tax Consultants, petitions this 

Tribunal as follows: 

1. 

Petitioner is Wood & Water Builders LLC whose principal office or address is 4623 Little 

Harbor Dr, Grand Rapids, MI 49512. 

Respondent, Reynolds Township, establishes levies and collects the property taxes on the subject 

property. 

The property identification is # 59-017-022-001-00 and the subject property address is 

N Amy 

School Rd, Howard City, MI 49329. The property is classified as residential, real property. 

Petitioner’s Property is presently used for commercial. Petitioner believes that Petitioner’s 

Property was originally designed to be used for commercial. 

The property is located in Montcalm County and the school districts of Tri County Public and the 

Montcalm Area Intermediate School District and Montcalm Community College. 

This matter involves issues relating to the true cash and taxable values for the parcel referenced 

above for the 2025 tax year. 

For tax year 2025, Respondent’s Board of Review determined an assessed value of $452,800 a 

state equalized value of $452,800 and a taxable value of $402,449. 

Petitioner timely appealed to the March Board of Review and the requested relief was denied. 

The 2025 values set by the respondent are invalid and unlawful as they exceed the amount 

allowed by Michigan law and the Michigan Constitution and do not reflect the true cash value of 

the fee simple interest as of the applicable tax date. 

Petitioner contends the true cash value of the subject property is $700,000 which would yield a 

state equalized value of $350,000 and the taxable value is $350,000. The amount in contention is

Page 4

Dated: May 21, 2025 

By: 

/ 

7 

; 

Jon Ayls 

, Property Tax Consultants 

861 Pinecrest Ave SE, Grand Rapids, MI 49506 

269-366-0300 

| jack@skylinepropertytax.com

Page 5

STATE OF MICHIGAN 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MICHIGAN TAX TRIBUNAL 

Property Tax Consultants for: Wood & Water Builders LLC 

Petitioner 

Vv 

PETITION 

~~ MTT Docket # 25-002281 

Reynolds Township 

Respondent 

PROOF OF SERVICE 

Jon Aylsworth, deposes and says that on July 8, 2025 he served a copy of the Petition relative to the 

above-captioned matter upon: 

Via certified mail, return receipt requested, with proper postage affixed thereto. 

Assessor, Reynolds Township 

215 E Edgerton St, Howard City, MI 49329 

Clerk, Reynolds Township 

215 E Edgerton St, Howard City, MI 49329 

Via United States First-Class mail with proper postage affixed thereto. 

Clerk, Montcalm County 

P.O. Box 368, Stanton, MI 48888 

Director of Equalization, Montcalm County 

P.O. Box 368, Stanton, MI 48888 

Secretary of School Board, Tri County Public School District 

94 Cherry, Sand Lake, MI 49343 

Secretary of School Board, Montcalm Intermediate School District 

P.O. Box 367, Stanton, MI 48888 

State Treasurer, Michigan Department of Treasury 

430 W. Allegan, Lansing, MI 48922 

Clerk of the Court, Michigan Tax Tribunal 

P.O. Box 30232, Lansing, MI 48909

Page 6

Property Tax Consultants 

861 Pinecrest Ave SE 

Grand Rapids, MI 49506 

Michigan Tax Trib unal 

ATTN: Clerk of the Court 

P.O. Box 30232 

Lansing, MI 48909

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

2 

| 

PROPERTY TAX 

CONSULTANTS 

YOUR PROPERTY TAX EXPERTS SINCE 1989 

May 21, 2025 

RECEIVED 

WF: 

MAY 21 2025 

N 9) 

LD. 

Clerk of the Court 

MIC 

Michigan Tax Tribunal 

HIGAN TAX TRIBUNAL 

P.O. Box 30232 

Lansing, MI 48909 

RE: 

Property Tax Consultants for Wood & Water Builders LLC 

Parcel # 59-017-022-001-00, v. Reynolds Township 

Dear Clerk, 

Enclosed please find Petitioner's Petition and Proof of Service for filing in the above captioned matter. 

Also enclosed is our check in the amount of $400.00 representing the filing fee in this matter. 

Very truly yours, 

Enclosures

Page 2

STATE OF MICHIGAN 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MICHIGAN TAX TRIBUNAL 

Property Tax Consultants for Wood & Water Builders LLC, 

v 

MTT Docket No. 

Reynolds Township, 

PETITION 

Petitioner, Wood & Water Builders LLC, through their agent, Property Tax Consultants, petitions this 

Tribunal as follows: 

Petitioner is Wood & Water Builders LLC whose principal office or address is 4623 Little 

Harbor Dr, Grand Rapids, MI 49512. 

Respondent, Reynolds Township, establishes levies and collects the property taxes on the subject 

property. 

The property identification is # 59-017-022-001-00 and the subject property address is N Amy 

School Rd, Howard City, MI 49329. The property is classified as residential, real property. 

Petitioner’s Property is presently used for commercial. Petitioner believes that Petitioner’s 

Property was originally designed to be used for commercial. 

The property is located in Montcalm County and the school districts of Tri County Public and the 

Montcalm Area Intermediate School District and Montcalm Community College. 

This matter involves issues relating to the true cash and taxable values for the parcel referenced 

above for the 2025 tax year. 

For tax year 2025, Respondent’s Board of Review determined an assessed value of $452,800 a 

state equalized value of $452,800 and a taxable value of $402,449. 

Petitioner timely appealed to the March Board of Review and the requested relief was denied. 

The 2025 values set by the respondent are invalid and unlawful as they exceed the amount 

allowed by Michigan law and the Michigan Constitution and do not reflect the true cash value of 

the fee simple interest as of the applicable tax date. 

Petitioner contends the true cash value of the subject property is $700,000 which would yield a 

state equalized value of $350,000 and the taxable value is $350,000. The amount in contention is

Page 3

J 

Dated: May 21, 2025 

By: 

Waa 

Jon Bl Property Tax Consultants 

861 Pinecrest Ave SE, Grand Rapids, MI 49506 

269-366-0300 

| jack@skylinepropertytax.com

Page 4

STATE OF MICHIGAN 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MICHIGAN TAX TRIBUNAL 

Property Tax Consultants for: Wood & Water Builders LLC 

Petitioner 

Vv 

PETITION 

Reynolds Township 

Respondent 

PROOF OF SERVICE 

Jon Aylsworth, deposes and says that on May 21, 2025 he served a copy of the Petition relative to the 

above-captioned matter upon: 

Clerk of the Court, Michigan Tax Tribunal 

Via Hand Delivery 

FP

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

Wood & Water Builders LLC, 

Petitioner,

 MICHIGAN TAX TRIBUNAL

v

MTT Docket No.: 25-002281

Township Of Reynolds, 

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: June 5, 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

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

2 

| 

PROPERTY TAX 

CONSULTANTS 

YOUR PROPERTY TAX EXPERTS SINCE 1989 

May 21, 2025 

RECEIVED 

WF: 

MAY 21 2025 

N 9) 

LD. 

Clerk of the Court 

MIC 

Michigan Tax Tribunal 

HIGAN TAX TRIBUNAL 

P.O. Box 30232 

Lansing, MI 48909 

RE: 

Property Tax Consultants for Wood & Water Builders LLC 

Parcel # 59-017-022-001-00, v. Reynolds Township 

Dear Clerk, 

Enclosed please find Petitioner's Petition and Proof of Service for filing in the above captioned matter. 

Also enclosed is our check in the amount of $400.00 representing the filing fee in this matter. 

Very truly yours, 

Enclosures

Page 2

STATE OF MICHIGAN 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MICHIGAN TAX TRIBUNAL 

Property Tax Consultants for Wood & Water Builders LLC, 

v 

MTT Docket No. 

Reynolds Township, 

PETITION 

Petitioner, Wood & Water Builders LLC, through their agent, Property Tax Consultants, petitions this 

Tribunal as follows: 

Petitioner is Wood & Water Builders LLC whose principal office or address is 4623 Little 

Harbor Dr, Grand Rapids, MI 49512. 

Respondent, Reynolds Township, establishes levies and collects the property taxes on the subject 

property. 

The property identification is # 59-017-022-001-00 and the subject property address is N Amy 

School Rd, Howard City, MI 49329. The property is classified as residential, real property. 

Petitioner’s Property is presently used for commercial. Petitioner believes that Petitioner’s 

Property was originally designed to be used for commercial. 

The property is located in Montcalm County and the school districts of Tri County Public and the 

Montcalm Area Intermediate School District and Montcalm Community College. 

This matter involves issues relating to the true cash and taxable values for the parcel referenced 

above for the 2025 tax year. 

For tax year 2025, Respondent’s Board of Review determined an assessed value of $452,800 a 

state equalized value of $452,800 and a taxable value of $402,449. 

Petitioner timely appealed to the March Board of Review and the requested relief was denied. 

The 2025 values set by the respondent are invalid and unlawful as they exceed the amount 

allowed by Michigan law and the Michigan Constitution and do not reflect the true cash value of 

the fee simple interest as of the applicable tax date. 

Petitioner contends the true cash value of the subject property is $700,000 which would yield a 

state equalized value of $350,000 and the taxable value is $350,000. The amount in contention is

Page 3

J 

Dated: May 21, 2025 

By: 

Waa 

Jon Bl Property Tax Consultants 

861 Pinecrest Ave SE, Grand Rapids, MI 49506 

269-366-0300 

| jack@skylinepropertytax.com

Page 4

STATE OF MICHIGAN 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MICHIGAN TAX TRIBUNAL 

Property Tax Consultants for: Wood & Water Builders LLC 

Petitioner 

Vv 

PETITION 

Reynolds Township 

Respondent 

PROOF OF SERVICE 

Jon Aylsworth, deposes and says that on May 21, 2025 he served a copy of the Petition relative to the 

above-captioned matter upon: 

Clerk of the Court, Michigan Tax Tribunal 

Via Hand Delivery 

FP

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.