BOR Decision (2026) BH Market.pdf

Bh Market LLC Petitioner Vs. City Of Benton Harbor Respondent · 26-001186-TT

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Page 1

03/26/2026 

08:43 

PM 

2026 BOARD OF REVIEW DECISION 

FROM 

CITY OF BENTON HARBOR 

ANGELA STORY 

200 E WALL ST 

BENTON HARBOR, MI 49022 

NAME AND ADDRESS OF OWNER OR PERSON NAMED ON ASSESSMENT ROLL: 

PROPERTY IDENTIFICATION: (Parcel Code required. Property address 

and legal description optional.): 

11-54-0016-0302-09-9 

1891 TERRITORIAL RD} 

BII MARKET LLC 

BEG 271.00" SOODEGO0S'08"E OF TII NE COR OF $W1/4 OF 

3960 RED ARROW HWY 

NWi/4 SEC 16 T4S R18W TH N8IDEG26'08"W 935.74' TI1 § 

BENTON HARBOR MI 49022 

838.52' TH N86DEG37'11"E 599.45' TH S00DEG05'30"E 264' TO 

C/L TERRITORIAL RD TH N86DG37'11"E ON RD C/L 339" TH 

NOODEGOS'08"W 1037.96' TO POB SEE L 2032 P 1010 FOR 

ABANDOMENT OF ROAD 

‘HIS PROPERTY IS CLASSIFIED Af 

201 

-(COMMERCIAL-IMPROVED) 

Thank you for attending this years March Board of Review. The Board has reviewed the information you supplied and the data necessary 

to compute your assessment and taxable value. 

The Board has completed their review of parcel number 

11-54-0016-0302-09-9 

They have made the following determination based on the information you supplied. 

Board of Review Comments: 

[2026 ORIGINAL ASSESSED VALUE 

882,400 

] 

[2026 

"BOARD OF REVIEW" ASSESSED VALUE 

882,400 

| 

(if the above amounts are the same, no revisions have occured) 

2026 ORIGINAL TAXABLE VALUE 

882,400 

[2026 "BOARD OF REVIEW" TAXABLE VALUE 

882,400 

[2026 PRINCIPAL RESIDENCE EXEMPTION/QUALIFIED AG 

0.0000 

Please feel frec to contact the assessor at the address listed above or call if you have any questions. 

“Effective March 1, 2013, the Tribunal is no longer able to accept Small Claims letter appeals. Rather, you are required to file a petition to 

initiate a new Small Claims appeal. 

Petition forms are available on this website.” 

http://www .michigan.gov/taxtrib/0,4677,7-187-38254---,00.html]

Page 2

Michigan Department of Treasury

618 (Rev, 12-25)

Petition to Board of Review

L-4035

This form is issued under the authority of P.A. 206 of 1893, as amended. Filing is voluntary; however, you may not appeal to the Michigan Tax Tribunal unless you first protest

to the Board of Review, except when the property is classified as commercial real, industrial real, or developmental real. You may not appeal property classification to the State

Tax Commission unless you first pratest to the Board of Review.

TO BE COMPLETED BY OWNER OR OWNER'’S AGENT

Owner's Name (Please Print or Type}

Petitioner's Name (If Other than Owner. Please Print or Type}

BH Market, LLC

Sally A. Taylor, Attorney for Owner

Township or City

County

‘Year of Appeal

City of Benton Harbor

Berrien

2026

The undersigned protests the assessed value and/or the tentative taxable value and/or the property classification and/or the qualified

agricultural property exemption of the following described property:

Property Identified (Parcel code required. Property address and legal description optional.)

11-54-0016-0302-09-9

Protested Item:

[X] Assessed Value

Tentative

[] Texable Status

[| Classification

[| Qualified Agricultural

Taxable Value

{exemption}

Property Exemption

1, PROTEST OF ASSESSMENT

Camplete this section for a protest of assessed value, including assessed value changes associated with exempt status and denied or late filed

personal property forms.

Assessed Value

Owner's Estimate of True Cash Value (Market Value)

$882,400

$550,000

2. PROTEST OF TAXABLE VALUE

Complete this section for a protest of Taxable Value.

Reason:

O Value of Losses

[I Value of Additions

J Poverty Exemption

Uncapping %

3. PROTEST OF CLASSIFICATION

Complete this section for a request to change the classification. The Board of Review must make their decision regarding classification in accordance

with Section 211.34c of the Michigan Compiled Laws. The Board of Review shall not be influenced by the effect that a particular classification has on

that property's status as a homeowner's principal residence or qualified agricultural property.)

Classification of property on this year's assessment roll

Classification should be (check one of the following):

Agricultural

ll! Industrial

O Timber Cutover

Od Utility {Personal Property Oniy)

Commercial

Od Residential

il Developmental

4. PROTEST OF EXEMPTION FOR QUALIFIED AGRICULTURAL PROPERTY

If the assessor has denied or changed the percentage of the exemption from the 18 mills of local school operating tax for qualified agricultural proper-

ty, the owner may appeal this action to the March Board of Review. THE BOARD OF REVIEW HAS NO AUTHORITY TO CONSIDER OR ACT UPON

THE EXEMPTION FROM THE 18 SCHOOL OPERATING MILLS FOR HOMEOWNERS PRINCIPAL RESIDENCE PROPERTIES.)

Percent qualified agricultural exemption granted by assessor (Enter 0 if exemption

Percent qualified agricultural exemption requested by awner (Enter 100 if full

denied)

exemption requested)

REASON FOR PROTEST

State reason(s} for protest of assessed value and/or the tentative taxable value and/or taxable status and/or classification and/or qualified agricultural property exemption

On May 27, 2025, Owner purchased parcel 11-54-0016-0302-08-9 through a third party, long-arm transaction. While

in 2025, the property appraised for $625,000, the purchase price, representing fair market value of the property was

$550,000. Accordingly, the taxable value and the assessed value should be one-half of the current fair market value,

which is the purchase price, for a value of 275,000. Closing statement and appraisal attached.

CERTIFICATION

Signature

Date

Phone Number

Vettoh Oedrn Moms

61 Qivien

March /7 2026 | (269) 983-0325

Address

685 W. Mal

trod

enton Harbor MI 49022

Page 3

618, Fage 2

FOR BOARD OF REVIEW USE ONLY

INSTRUCTIONS: Incorporate a copy of this form and the assigned number in the Board of Review minutes

Petition Number M7 lg

0 q

Parcel Code

1. ASSESSED VALUE

Disposition

oard of Review. The Board of Review must state the reason for its action below.

enied

OJ Assessed Value Changed From

[

| to

Record of Vote — Board br three-member Nine of board

Chairperson:

Yes #5

Member:

Yes

Od No

Member:

[Aes | No RE

Initials

“initials

Reason for Board Action

) PA cAarsl

1f you disagree with the decision of the Board of Review regarding tentative assessed value, you may appeal that decision by filing a petition with the Michigan Tax Tribunal

at PO Box 30232, Lansing, MI 48309. Cemmercial Real, Industrial Real, Developmental Real, Commercial Personal, industrial Personal and Utility Personal Property may

be appealed by May 31. Agricultural Real, Residential Real, Timber-Cutover Real and Agricultural Personal Property may be appealed by July 31. The petition must be filed

on a Michigan Tax Tribunal form or a form approved by the Michigan Tax Tribunal. Michigan Tax Tribunal forms are available at www.michigan.aovitaxtsib.

2 TENTATIVE TAXABLEVALUE~ —

~~~

DispositiopBy Board of Review. The Board of Review must state the reason for its action below

Denied

J Tentative Taxable Value Changed From

(See attached L-40354A)

Record of Vote — Boa)

ree-member commytiee of board

Chairperson:

es J No

Member:

]] Yes

J] No

Member:

[Aes 1 No

Initials

Reason for Board Action

uidence oleesrt-Suppont-

If you disagree with the decision of the Board of Review regarding tentative taxable value, you may appeal that decision by filing a

betition with the Michigan Tax Tribunal at

PO Box 30232, Lansing MI 48909. Commercial Real, Industrial Real, Developmental Real, Commercial Personal, industrial Personal and Utility Personal Property may be

appealed by May 31. Agricultural Real, Residential Real, Timber-Cutover Real and Agricultural Personal Property may be appealed by July 31. The petition must be filed on

a Michigan Tax Tribunal form or a form approved by the Michigan Tax Tribunal. Michigan Tax Tribunal forms are available at www.michigan govitaxinb.

3. CLASSIFICATION

Disposition by Board of Review. The Board of Review must state the reason for its action below.

Od Denied

O Classification Changed From

Record of Vata — Board or three-member committee of board

Chairperson:

] Yes ] No

Member:

Hl! Yes 1 No

Member:

OJ Yes J No

initials

Initials

Reason for Board Action

If you disagree with the decisian of the Board of Review regarding classification, you may appeal by sending Form 2167 to the State Tax Commission at PO Box 30471,

Lansing MI 48809, by June 30.

4. QUALIFIED AGRICULTURAL PROPERTY EXEMPTION

Disposition by Board of Review. The Board of Review must state the reasen for its action below.

O Exemption Request Denied

J Exemption percent modified from

% to

Record of Vote — Board or three-member committee of board

Chairperson:

| Yes ] No

Member:

0 Yes

Member:

J Yes ™ No

Initials

Reason for Board Action

If you disagree with the decision of the Board of Review regarding qualified agricultural property exemption, you may appeal that decision by filing a petition with the

Michigan Tax Tribunal at PO Box 30232, Lansing M} 48909 by July 31. The petition must be fled on a Michigan Tax Tribunal form or a form approved by the Michigan Tax

Tribunal. Michigan Tax Tribunal forms are available at www. michigan. goy/taxtrib.

5. ADJOURNMENT

Date of Final Adjournment of Board of Review

2 | &l

Board of Review Secretary wr

Date

go a

2h slate

[®)

[wg

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