2025 ACN.pdf

Andrew M Rowland, Petitioner V City Of Battle Creek, Respondent · 25-002352-TT

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PIONEER ACRES NO 2 LOT 80

The change in taxable value will increase/decrease your tax bill for the

year by approximately:

$201

 6. Assessor Change Reason:

LEGAL DESCRIPTION:

2025

Email Address:

Phone:

Name:

March Board of Review Appeal Information. The board of review will meet at the following dates and times:

Questions regarding the Notice of Assessment, Taxable Valuation, and Property Classification may be directed to the Following:

Exempt As "Qualified Forest Property":

Exempt As "Development Property":

THIS IS NOT A TAX BILL

X

No

Yes

Notice of Assessment, Taxable Valuation, and Property Classification

Michigan Department of Treasury,

1019 (Rev, 10-24)

ACCORDING TO MCL 211.34c THIS PROPERTY IS CLASSIFIED AS:

 5. There WAS or WAS NOT a transfer of ownership on this property in 

The 2025 Inflation rate Multiplier is: 1.031

1. TAXABLE VALUE:

BATTLE CREEK, MI 49015-7934

% Exempt As "Qualified Agricultural Property":

PARCEL IDENTIFICATION

6,742

133,000

6,742

PROPERTY ADDRESS:

No

X

Yes

PRINCIPAL RESIDENCE EXEMPTION

BATTLE CREEK MI 49015-7934

OWNER'S NAME & ADDRESS/PERSON NAMED ON ASSESSMENT ROLL:

PARCEL NUMBER:

This form is issued under the authority of P.A. 206 of 1893, Sec. 211.24 (c) and Sec.211.34c, as amended. This is a model assessment notice to be used by the local assessor.

L-4400

FROM: (269) 966-3369

CITY OF BATTLE CREEK

PO BOX 1717

BATTLE CREEK, MI 49016-1717

6710-12-280-0

ROWLAND,ANDREW M

12600 PERRY RD

12600 PERRY RD

PRIOR YEAR'S CLASSIFICATION:

CURRENT

TENTATIVE AMOUNT

YEAR:

PRIOR AMOUNT

YEAR:

CHANGE FROM

PRIOR YEAR TO

CURRENT YEAR

2024

2025

126,258

130,171

3,913

2. ASSESSED VALUE:

133,000

126,258

3. TENTATIVE EQUALIZATION FACTOR:

1.000

4. STATE EQUALIZED VALUE (SEV):

126,258

WAS NOT

2024

% Exempt As "Homeowners Principal Residence":

100.00%

% Exempt As "MBT Industrial Personal":

.00%

.00%

% Exempt As "MBT Commercial Personal":

.00%

THE BOARD OF REVIEW WILL MEET MARCH 10 THRU MARCH 14, 2025. PLEASE CALL (269) 966-3369 FOR AN APPOINTMENT

AND INFORMATION ON MAKING AN APPEAL.

LETTER APPEALS CAN BE SENT TO: ASSESSOR'S OFFICE, PO BOX 1717, BATTLE CREEK MI 49016-1717 OR PLACE THE

APPEAL (ADDRESSED AS "ASSESSING BOR" ) IN THE BLUE DROP BOX LOCATED IN CITY HALL'S PARKING LOT. THE

APPEAL LETTER MUST INCLUDE A PETITION FORM L-4035 AND MUST BE RECEIVED IN THE ASSESSOR'S OFFICE BY NOON

ON FRIDAY, MARCH 14, 2025. POSTMARKS ARE NOT ACCEPTABLE.

Market Adjustment

(269) 966-3369

AARON POWERS

BCASSESSOR@BATTLECREEKMI.GOV

Residential

401

401

Residential

The denial of an exemption from the local school operating tax for “qualified agricultural properties” may be appealed to the local Board of

Review. The denial of an exemption from the local school operating tax for a “homeowner’s principal residence” may be appealed to the

Michigan Tax Tribunal by the filing of a petition within 35 days of issuance of this notice. The petition must be a form approved by the

Michigan Tax Tribunal, which are available at www.michigan.gov/ taxtrib.

Filing a protest with the Board of Review is necessary to protect your right to further appeal valuation and exemption disputes to the

Michigan Tax Tribunal and classification appeals to the State Tax Commission. Properties classified Commercial Real, Industrial Real or

Developmental Real may be appealed to the regular March Board of Review or to the Michigan Tax Tribunal by filing a petition by May

31. Commercial Personal, Industrial Personal, or Utility Personal Property may be appealed to the regular March Board of Review or to

the Michigan Tax Tribunal by filing a petition by May 31 if a personal property statement was filed with the local unit prior to the

commencement of the Board of Review as provided by MCL 211.19, except as otherwise provided by MCL 211.9m, 211.9n and 211.9o.

The petition must be a form approved by the Michigan Tax Tribunal, which are available at www.michigan.gov/taxtrib.

To claim a PRE, complete the “Principal Residence Exemption Affidavit” (Form 2368) and file it with your township or city of the year of

the claim. A valid affidavit filed on or before June 1 allows an owner to receive a PRE on the current year summer and winter tax levy and

subsequent tax levies so long as it remains the owner’s principal residence. A valid affidavit filed after June 1 and on or before November

1 allows an owner to receive a PRE on the current winter tax levy and subsequent tax levies so long as it remains the owner’s principal

residence.

The Taxable Value, the Assessed Value, the State Equalized Value, the Property Classification, or the Transfer of Ownership may

be appealed by filing a protest with the Local Board of Review. Protests are made to the Board of Review by completing a Board

of Review Petition Form. A Petition Form may be obtained directly from the local unit or from the Michigan Department of

Treasury’s website at www.michigan.gov/taxes. Click on the “Property Taxes” box, select “Forms and Instructions,” then click

on “Board of Review” to obtain a “Petition to the Board of Review,” Form 618 (L-4035).

IF THERE WAS NOT A TRANSFER OF OWNERSHIP on your property in 2024, your 2025 Taxable Value is calculated by multiplying

your 2024 Taxable Value by 1.031 (Inflation Rate Multiplier for the current year). Physical changes in your property may also increase or

decrease your Taxable Value. Your 2025 Taxable Value cannot be higher than your 2025 State Equalized Value.

IF THERE WAS A TRANSFER OF OWNERSHIP on your property in 2024, your 2025 Taxable Value will be the same as your 2025 State

Equalized Value.

Not less than 14 days before the first meeting of the Board of Review, the assessment notice shall be mailed to the property owner.

Property taxes are calculated based on the Taxable Value (Line 1). State Equalized Value is the Assessed Value multiplied by the

Equalization Factor, if any. State Equalized Value must approximate 50% of market value.

The Taxable Value number entered in the “Change from Prior Year to Current Year” Column, does not indicate a change in your taxes.

The change in your tax bill is estimated above Line 1.

State Equalized Value is the Assessed Value multiplied by the Equalization Factor, if any. State Equalized Value must approximate 50%

of market value.

Guidance regarding Form 1019, 

Notice of Assessment, Taxable Valuation, and Property Classification

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