College Park Lots LLC.pdf

College Park Lots LLC, Petitioner V City Of Kalamazoo, Respondent · 25-002441-TT

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RECEIVED 

MAY 21 2025 

MICHIGAN TAX TRIBUNAL 

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) 279, 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 default. 

Section ‘i: Peiitioner’s Contact Information 

First Name 

M.I. 

Last Name/Company Name 

College Park Lots, LLC 

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

1023 Church Street 

City or Town 

State 

ZIP Code 

Decatur 

GA 

30030 

Telephone Number 404-388-4741 

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

tomjhills@msn.com 

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

First Name 

M.I. 

Last Name 

Thomas 

J. 

Hills 

Firm Name (if any) 

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

TranInfo:4606 

260159311 

0B{19/25 

1023 Church Street 

_Chidt: 

2933 

Antz $127.00 

ie 

oa 

| "30030 

ID: 

COLLEGE PARK LOTS LLC 

Telephone Numer 104-388-4741 

Email Address (do not enter unless you want MTT to send all correspondence via email) 

tomjhills@msn.com 

Section 3: Subject Property Information 

How many 

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

parcelsareyou | [] vest 

[] No** 

appealing? 

*If yes, use a multiple parcel form for information regarding any contiguous parcels. 

1 

**If no, you must file separate appeals for each non-contiguous or non-adjoining parcel or you will be defaulted. 

Property Address (No., Street, City, ST, ZIP) 

[If multiple, list first property's address] 

713-715 W. Kalamazoo Avenue; Kalamazoo, MI 49007

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

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

[id True Cash and Taxable Value 

0 Poverty Exemption 

[0 Taxable Value Only (calculation) 

[J Disabled Veterans Exemption 

a Uncapping of Taxable Value 

[3 Eligible Manufacturing Personal Property (ESA) 

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

[O Classification 

Principal Residence or Qualified Agricultural Exemption) 

Section 5: Explain the Reason for this Appeal 

The Petitioner paid $228,000 for the property on 7/15/24. 

The Petitioner would not have paid the assessed amount of $276,800 for the subject 

property nor could the Petitioner sell the subject property for that amount. 

The exterior is in average to poor condition. 

Comparables: 718 W. Kalamazoo Ave; a triplex in better condition, sold for $200k on 

6/14/24; 229-231 Douglas Ave; duplex; sold for $205,000 on 5/17/23. 

Section 6: Jurisdictional Issues 

Year(s) you are appealing: 

2025 

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

Yes 

[I] No 

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

March 

[I] July 

[1 pecember 

H No, check the applicable reason(s): 

O Not required to attend 

| Assessment Change Notice was not received by Petitioner 

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

[| Appealing within 35 days of State Tax Commission Order 

Appealing within 35 days of receipt of Notice of Uncapping

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

Section 7: Valuation Information use the muttipie parce! form for additional, contiguous parcels. 

Parcel Identification Number: 

06-16-436-007 

Classification of Property: 

Real 

Personal 

(check one) 

Agricultural 

Commercial 

Industrial 

Residential 

Timber-Cutover 

Developmental 

Utility 

(check one) 

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

138,400 

Current Taxable Value as established by the BOR: 

138,400 

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

200,000 

Multiply the True Cash Value by .5 and enter here. This is your contention of Assessed Value. 

100,000 

if you believe the Taxable Value differs from your contention of Assessed Value, enter your contention of Taxable Vaiue, 

Section 8: Classification Information only the Mi Dep't of Treasury may appeal this issue to the Tribunal* 

Parcel Identification Number: 

06-16-436-007 

Current Classification of Property as established by Board of Review: 

Real 

Personal 

(check one) 

Agricultural 

Commercial 

Industrial 

Residential 

Timber-Cutover 

Developmental 

Utility 

(check one} 

What do you believe is the property’s classification? 

Real 

Personal 

{check one) 

ri} 

Agricultural 

Commercial 

Industrial 

Residential 

Timber-Cutover 

Developmental 

Utility 

(check one} 

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

residential 

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

residential

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

Fee Information 

Does the subject property have a Principal Residence Exemption of at least 50% as of the date of the filing of this petition? 

[J ves 

No 

Are you appealing ONLY the denial of a Poverty Exemption or Disabled Veterans Exemption? 

[ Yes 

No 

If you answered yes to either or both of the above questions, you are not required to pay any filing fees. 

The filing fee is based on the greater of the 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, not to exceed a total filing fee of $1,000. 

If your property is residential property (see MCL 205.762) and 

the State Equalized Value or Taxable Value in contention is: 

Filing Fee is: 

$100,000.00 and under 

$126.00 

$100,000.01 to $500,000.00 

$200.00 

$Over $500,000.00 

$300.00 

If your property is 

NOT residential property (see MCL 205.762) and 

the State Equalized Value or Taxable Value in contention is: 

Filing Fee is: 

$100,000.00 and under 

$250.00 

* Plus $25.00 for each additional parcel, as indicated above. 

If your property is 

NOT residential property and the State Equalized Value or Taxable Value in contention is $100,000.01 or greater the 

appeal does not qualify for Small Claims. Therefore, an Entire Tribunal petition must be filed. 

Signature *required 

——— 

. Representative’s Signature: Th 0 m as 

J 

H i 

Ss 

m a n ag e r 

a

PHE 

CITY 

OI 

Management & Budget Services 

- Notice of March Board of Review Action ~ 

Assessor's Office 

/ 

241 West South Street 

Kalamazoo, MI 49007-4796 

// WL 

Parcel Number: 06-16-436-007 

ph. 269-337-8636 

Property Address: 

713 W KALAMAZOO AVE 

www kalamazoocity og 

COLLEGE PARK LOTS LLC 

Property Class: 401 

1023 CHURCH ST 

N 

DECATUR 

GA 

30030 

Petition #: Mar25-107 

Date Printed: 03/26/2025 

The Board of Review has completed their review of your property. The Board has made the 

following determination based on the information supplied to them by you or your representative. 

The Board stated the following reason(s) for changing (or not changing) your assessed and/ot taxable 

value: 

Board of Review Comments: 

30 

Insufficient info to support owners contention of value. Appeal denied. 

2025 

Original Assessed value (SEV) 

$138,400 

2025 

Board of Review Assessed Value decision 

$138,400 

Please note: If the amounts are the same, then the Board of Review's decision was not to change the value. 

2025 

Original Taxable Value 

$138,400 

2025 

Board of Review Taxable Value decision 

$138,400 

This notice informs you of the action taken by the Board of Review pursuant to your appeal or their review. An effort 

has been made (0 determine an assessment that is fair in relation to true cash value, as required by law, and equitable 

with respect to other assessments. 

NOTICE: YOUR RIGHT TO FURTHER APPEAL 

if you disagree with the decision of your local Board of Review, a further appeal of the assessed value and/or 

taxable value and/or qualified agricultural property exemption may be made to the Michigan Tax Tribunal, P.O. 

Box 30232, Lansing, MI 48909. 

If you have a Commercial Real, Industrial Real, Development Real, Commercial Personal, Industrial Personal or 

Utility Personal Property; the final date for filing such an appeal is May 31 of the current year, 2025. 

If you have an Agricultrual Real, Residental Real, Timber-cut Over Real or Agricultural Personal Property; the 

final date for filing such an appeal is July 31 of the current year, 2025.

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