1405 Columbia LLC, Petitioner Vs. City Of Battle Creek 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

NOTICE OF SEPTEMBER 1- 15, 2027 PREHEARING GENERAL CALL AND ORDER 

OF PROCEDURE

1405 Columbia LLC,,

Petitioner,

v

 

 

City Of Battle Creek,

Respondent.

 MTT Docket No. 26-000861

Please be advised that 26-000861 has been placed on a two-week Prehearing General 

Call commencing September 01, 2027. 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covered by the order will not be published.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. 26-000861

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, 2027. 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, 2027. 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

Page 3

M

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Page 1

STATE OF MICHIGAN 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MICHIGAN TAX TRIBUNAL 

 

1405 Columbia LLC, 

 

 

Petitioner, 

 

 

 

 

 

 

 

MTT Docket No. 26-000861 

v. 

 

 

 

 

 

 

Parcel No. 0065-00-830-0 

 

 

 

 

 

 

City of Battle Creek, 

 

 

Respondent. 

 

 

COLLIERS INTERNATIONAL 

Joshua T. Shillair, Esq. (P72674) 

Vice President | Tax Appeal 

Representative for Petitioner 

400 W 4th Street, Suite 350 

Royal Oak, MI 48067 

O: (248) 226-1632 

F: (248) 226-1633 

joshua.shillair@colliers.com 

karen.cameron@colliers.com 

 

CITY ATTORNEY’S OFFICE 

C. Marcel Stoetzel, III (P61912) 

Attorney for Respondent 

10 North Division Street, Suite 216 

Battle Creek, MI 49014 

(269) 966-3385 

cmstoetzel@battlecreekmi.gov 

 

 

 

 

PROOF OF SERVICE 

 

 

Jenna Bagent deposes and says that on the 11th day of August 2026, she served a copy of 

an Appearance, Respondent’s Answer and Affirmative Defenses, and a Proof of Service in 

the above-captioned matter on behalf of Respondent City by email, pursuant to MCR 2.107(G) 

as amended by Administrative Order 2020-08 effective July 26, 2021, upon Petitioner’s agent. 

 

 

Joshua T. Shillair, Esq. at email: joshua.shillair@colliers.com 

 

I declare that the above information is true to the best of my information, knowledge and belief. 

 

 

 

 

 

 

 

 

 

 

 

 

 

Dated: August 11, 2026 

 

 

/s/ Jenna Bagent 

 

Jenna Bagent 

Legal Assistant

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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

MICHIGAN TAX TRIBUNAL

Docket Number: 26-000861

Is this case currently pending in the Small Claims Division? No

Party Filing Document 

Respondent

Files

Document Type: Proof of Service: Misc Documents

Attachment File Name: Proof of Service Appearance&Answer

Fee Information

Filing Fee: $ 0.00

Payment Information

Payment: $ 0.00

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 AND REGULATORY AFFAIRS 

MICHIGAN TAX TRIBUNAL 

 

1405 Columbia LLC, 

 

 

Petitioner, 

 

 

 

 

 

 

 

MTT Docket No. 26-000861 

v. 

 

 

 

 

 

 

Parcel No. 0065-00-830-0 

 

 

 

 

 

 

City of Battle Creek, 

 

 

Respondent. 

 

 

COLLIERS INTERNATIONAL 

Joshua T. Shillair, Esq. (P72674) 

Vice President | Tax Appeal 

Representative for Petitioner 

400 W 4th Street, Suite 350 

Royal Oak, MI 48067 

O: (248) 226-1632 

F: (248) 226-1633 

joshua.shillair@colliers.com 

karen.cameron@colliers.com 

 

CITY ATTORNEY’S OFFICE 

C. Marcel Stoetzel, III (P61912) 

Attorney for Respondent 

10 North Division Street, Suite 216 

Battle Creek, MI 49014 

(269) 966-3385 

cmstoetzel@battlecreekmi.gov 

 

 

 

 

APPEARANCE 

 

 

 

Pursuant to MCR 7.204(G), C. Marcel Stoetzel, III, hereby enters his Appearance as 

counsel of record on behalf of Respondent City of Battle Creek in the above-captioned civil 

litigation. 

 

 

 

 

 

 

 

Respectfully submitted, 

 

 

 

 

 

 

 

Dated: August 11, 2026 

 

 

/s/ C. Marcel Stoetzel, III 

C. Marcel Stoetzel, III 

Deputy City Attorney 

City of Battle Creek 

10 North Division Street, Suite 216 

Battle Creek, MI 49014

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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

MICHIGAN TAX TRIBUNAL

Docket Number: 26-000861

Is this case currently pending in the Small Claims Division? No

Party Filing Document 

Respondent

Files

Document Type: Appearance

Attachment File Name: Appearance

Fee Information

Filing Fee: $ 0.00

Payment Information

Payment: $ 0.00

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 AND REGULATORY AFFAIRS 

MICHIGAN TAX TRIBUNAL 

 

1405 Columbia LLC, 

 

 

Petitioner, 

 

 

 

 

 

 

 

MTT Docket No. 26-000861 

v. 

 

 

 

 

 

 

Parcel No. 0065-00-830-0 

 

 

 

 

 

 

City of Battle Creek, 

 

 

Respondent. 

 

 

COLLIERS INTERNATIONAL 

Joshua T. Shillair, Esq. (P72674) 

Vice President | Tax Appeal 

Representative for Petitioner 

400 W 4th Street, Suite 350 

Royal Oak, MI 48067 

O: (248) 226-1632 

F: (248) 226-1633 

joshua.shillair@colliers.com 

karen.cameron@colliers.com 

 

CITY ATTORNEY’S OFFICE 

C. Marcel Stoetzel, III (P61912) 

Attorney for Respondent 

10 North Division Street, Suite 216 

Battle Creek, MI 49014 

(269) 966-3385 

cmstoetzel@battlecreekmi.gov 

 

 

 

 

ANSWER TO PETITION and AFFIRMATIVE DEFENSES 

 

ANSWER 

 

 

NOW COMES RESPONDENT, City of Battle Creek, by and through its attorneys, and in 

answer to Petitioners’ Petition responds as follows: 

1. The Petitioner in this matter, 1405 Columbia LLC, has the legal residence or principal 

office address of 32300 Northwestern Hwy., Suite 210, Farmington Hills, MI 48334. 

Petitioner is a party in interest with respect to property taxes on property parcel no(s). 

(hereinafter referenced as the Subject Property) 0065-00-830-0. If the Subject Property in 

this petition includes more than one (1) real property tax parcel, the Subject Property’s 

tax parcels are contiguous. 

 

ANSWER: Respondent is unaware as to Petitioner’s legal residence or principal 

office address and neither admits nor denies Petitioner’s allegation in Paragraph 1 

of its Petition and leaves Petitioner to its proofs. Respondent denies the allegation in 

Paragraph 1 that Petitioner, 1405 Columbia LLC, is a party in interest with respect 

to property taxes on property parcel no. 0065-00-830-0. Respondent states further 

that Respondent’s records provide that the Subject Property owner is 1405 

Columbia Ave LLC.

Page 2

2 

 

 

2. The Subject Property is located in Calhoun County. 

 

ANSWER: Respondent admits Petitioner’s allegation in Paragraph 2 of its Petition. 

 

3. Respondent, City of Battle Creek of Calhoun County, assesses and collects property taxes 

on the Subject Property. 

 

ANSWER: Respondent admits Petitioner’s allegation in Paragraph 3 of its Petition. 

 

4. The Subject Property is real property and is classified as Commercial. The Subject 

Property is presently used or available for use for Commercial purposes. Petitioner 

believes that the Subject Property was originally designed to be used for Commercial 

purposes. 

 

ANSWER: Respondent admits the allegations that the property is classified as 

Commercial and is used or available for Commercial purposes. Respondent lacks 

information as to what Petitioner believes concerning the remaining allegations in 

Paragraph 4 and neither admits nor denies Petitioner’s remaining allegations and 

leave Petitioner to its proofs. 

 

5. Protest to the 2026 Board of Review was not made and is not required by law for the 

Subject Property. 

 

ANSWER: Respondent admits Petitioner’s allegation in Paragraph 5 of its Petition. 

 

6. The Subject Property’s address is: 1405 W Columbia Ave, Battle Creek, MI 49015. 

 

ANSWER: Respondent admits Petitioner’s allegation in Paragraph 6 of its Petition. 

 

 

7. This appeal involves issues relating to: (a) valuation, (b) assessment, (c) taxable value 

and (d) uniformity. 

 

ANSWER: Respondent admits Petitioner’s allegation in Paragraph 7 of its Petition. 

 

8. The tax year(s) at issue are: 2026 

 

ANSWER: Respondent admits Petitioner’s allegation in Paragraph 8 of its Petition. 

 

9. The values for the Subject Property as established by Respondent’s Board of Review 

are: 

 

Tax Year 

Parcel Number 

True Cash Value 

Assessed

Page 3

3

Page 4

4

Page 5

5

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Page 1

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. 26-000861

Section 1: Respondent’s Contact Information

Filer Type: 

Local Unit of Government

Local Unit of Government

City Of Battle Creek (CALHOUN)

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

C.

M.I.

Marcel

Last Name

Stoetzel, III

Firm Name (if any)

City of Battle Creek

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

10 N. Division Street, Ste. 216

City or Town

Battle Creek

State

 Michigan

ZIP Code

49014

Telephone Number

(269) 966-3385

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

cmstoetzel@battlecreekmi.gov

Electronic Signature *Typing your name below will serve as your signature

Respondent or Authorized Attorney/Representative’s Signature: 

C. Marcel Stoetzel, III

/s/

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Page 1

2026 Entire Tribunal Property Tax Petition & Proof of Service 

1405 Columbia LLC v City of Battle Creek 

Parcel Number: 0065-00-830-0 

MTT Docket No.: 26-000861 

Page 1 of 2 

 

STATE OF MICHIGAN 

DEPARTMENT OF LICENSING & REGULATORY AFFAIRS 

MICHIGAN TAX TRIBUNAL 

 

1405 COLUMBIA LLC, 

 

Petitioner, 

v 

MTT Docket No. 26-000861 

CITY OF BATTLE CREEK, 

 

Respondent. 

_____________________________________________________________________________/ 

Colliers International 

By: Joshua T. Shillair, Esq. (P72674) 

Senior Vice President | Tax Appeal 

Representative for Petitioner 

400 W 4th Street, Suite 350 

Royal Oak, MI 48067 

O: 248-226-1632 

F: 248-226-1633 

Joshua.Shillair@Colliers.com 

Karen.Cameron@Colliers.com 

City of Battle Creek 

Assessing Office 

10 N. Division St. 

Battle Creek, MI, 49014 

(269) 966-3378 

_____________________________________________________________________________/ 

 

CORRECTED PROOF OF SERVICE 

 

STATE OF MICHIGAN 

) 

 

)ss 

COUNTY OF OAKLAND 

) 

 

Jennifer Lunsford, states that on 7/28/2026, in compliance with TTR 221, she did place in the US 

mail a copy of Petitioner’s 2026 Entire Tribunal Property Tax Petition with docket number, the 

Notice of Docket Number issued by the Michigan Tax Tribunal for this appeal as well as this Proof 

of Service of Petition for the above captioned appeal to the units of government listed on the second 

page of this Proof of Service of Petition indicating an address correction. 

 

/s/Jennifer Lunsford 

Jennifer Lunsford 

 

Karen Cameron states that she submitted electronically on 7/28/2026, to the Michigan Tax 

Tribunal 

a 

copy 

of 

this 

Proof 

of 

Service 

of 

Petition 

at 

eFile 

through 

www.etaxappeal.lara.state.mi.us. 

 

/s/Karen Cameron 

Karen Cameron

Page 2

2026 Entire Tribunal Property Tax Petition & Proof of Service 

1405 Columbia LLC v City of Battle Creek 

Parcel Number: 0065-00-830-0 

MTT Docket No.: 26-000861 

Page 2 of 2 

 

By Certified Mail 

 

Assessor’s Office 

City of Battle Creek 

Assessing Office 

10 N. Division St. 

Battle Creek, MI, 49014 

 

Office of the City/Township Clerk 

City of Battle Creek 

Clerk's Office 

10 N Division Street 

Battle Creek, MI 49014 

 

By First Class Mail 

 

Director of Equalization 

Calhoun County 

Equalization Director 

315 W Green Street 

Marshall, MI 49068 

 

County Clerk’s Office 

Calhoun County 

Clerk’s Office 

315 W Green Street 

Marshall, MI 49068 

 

CORRECTED & RE-MAILED ADDRESS 

Secretary of the School Board 

Lakeview Public Schools 

15 Arbor Street 

Battle Creek, MI 49015 

 

Treasurer for the State of Michigan 

Michigan Department of Treasury 

Lansing, MI 48922

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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

MICHIGAN TAX TRIBUNAL

Docket Number: 26-000861

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_1405_Columbia_LLC_26-000861 CORRECTED

Fee Information

Filing Fee: $ 0.00

Payment Information

Payment: $ 0.00

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

2026 Entire Tribunal Property Tax Petition & Proof of Service 

1405 Columbia LLC v City of Battle Creek 

Parcel Number: 0065-00-830-0 

MTT Docket No.: 26-000861 

Page 1 of 2 

 

STATE OF MICHIGAN 

DEPARTMENT OF LICENSING & REGULATORY AFFAIRS 

MICHIGAN TAX TRIBUNAL 

 

1405 COLUMBIA LLC, 

 

Petitioner, 

v 

MTT Docket No. 26-000861 

CITY OF BATTLE CREEK, 

 

Respondent. 

_____________________________________________________________________________/ 

Colliers International 

By: Joshua T. Shillair, Esq. (P72674) 

Senior Vice President | Tax Appeal 

Representative for Petitioner 

400 W 4th Street, Suite 350 

Royal Oak, MI 48067 

O: 248-226-1632 

F: 248-226-1633 

Joshua.Shillair@Colliers.com 

Karen.Cameron@Colliers.com 

City of Battle Creek 

Assessing Office 

10 N. Division St. 

Battle Creek, MI, 49014 

(269) 966-3378 

_____________________________________________________________________________/ 

 

PROOF OF SERVICE 

 

STATE OF MICHIGAN 

) 

 

)ss 

COUNTY OF OAKLAND 

) 

 

Jennifer Lunsford, states that on 7/21/2026, in compliance with TTR 221, she did place in the US 

mail a copy of Petitioner’s 2026 Entire Tribunal Property Tax Petition with docket number, the 

Notice of Docket Number issued by the Michigan Tax Tribunal for this appeal as well as this Proof 

of Service of Petition for the above captioned appeal to the units of government listed on the second 

page of this Proof of Service of Petition. 

 

/s/Jennifer Lunsford 

Jennifer Lunsford 

 

Karen Cameron states that she submitted electronically on 7/21/2026, to the Michigan Tax 

Tribunal 

a 

copy 

of 

this 

Proof 

of 

Service 

of 

Petition 

at 

eFile 

through 

www.etaxappeal.lara.state.mi.us. 

 

/s/Karen Cameron 

Karen Cameron

Page 2

2026 Entire Tribunal Property Tax Petition & Proof of Service 

1405 Columbia LLC v City of Battle Creek 

Parcel Number: 0065-00-830-0 

MTT Docket No.: 26-000861 

Page 2 of 2 

 

By Certified Mail 

 

Assessor’s Office 

City of Battle Creek 

Assessing Office 

10 N. Division St. 

Battle Creek, MI, 49014 

 

Office of the City/Township Clerk 

City of Battle Creek 

Clerk's Office 

10 N Division Street 

Battle Creek, MI 49014 

 

By First Class Mail 

 

Director of Equalization 

Calhoun County 

Equalization Director 

315 W Green Street 

Marshall, MI 49068 

 

County Clerk’s Office 

Calhoun County 

Clerk’s Office 

315 W Green Street 

Marshall, MI 49068 

 

Secretary of the School Board 

Lakeview Public Schools 

27575 Harper Avenue 

St. Clair Shores, MI 48081 

 

Treasurer for the State of Michigan 

Michigan Department of Treasury 

Lansing, MI 48922

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

MICHIGAN TAX TRIBUNAL

Docket Number: 26-000861

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_1405_Columbia_LLC_26-000861

Fee Information

Filing Fee: $ 0.00

Payment Information

Payment: $ 0.00

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

2026 Entire Tribunal Property Tax Petition & Proof of Service 

1405 Columbia LLC v City of Battle Creek 

Parcel Number: 0065-00-830-0 

MTT Docket No.: 

 

Page 1 of 5 

 

STATE OF MICHIGAN 

DEPARTMENT OF LICENSING & REGULATORY AFFAIRS 

MICHIGAN TAX TRIBUNAL 

 

1405 Columbia LLC, 

 

Petitioner, 

 

v 

 

 

 

 

 

 

MTT Docket No. 

 

City of Battle Creek, 

 

Respondent. 

_____________________________________________________________________________/ 

Colliers International 

By: Joshua T. Shillair, Esq. (P72674) 

Vice President | Tax Appeal 

Representative for Petitioner 

400 W 4th Street, Suite 350 

Royal Oak, MI 48067 

O: 248-226-1632 

F: 248-226-1633 

Joshua.Shillair@Colliers.com 

Karen.Cameron@Colliers.com 

 

 

City of Battle Creek 

Assessing Office 

10 N. Division St. 

Battle Creek, MI, 49014 

(269) 966-3378 

 

 

 

_____________________________________________________________________________/ 

 

2026 ENTIRE TRIBUNAL PROPERTY TAX PETITION 

 

1. The Petitioner in this matter, 1405 Columbia LLC, has the legal residence or principal 

office address of 32300 Northwestern Hwy., Suite 210, Farmington Hills, MI 48334. 

Petitioner is a party in interest with respect to property taxes on property parcel no(s). 

(hereinafter referenced as the Subject Property) 0065-00-830-0. If the Subject Property in 

this petition includes more than one (1) real property tax parcel, the Subject Property’s 

tax parcels are contiguous. 

2. The Subject Property is located in Calhoun County.

Page 2

2026 Entire Tribunal Property Tax Petition & Proof of Service 

1405 Columbia LLC v City of Battle Creek 

Parcel Number: 0065-00-830-0 

MTT Docket No.: 

 

Page 2 of 5 

 

3. Respondent, City of Battle Creek of Calhoun County, assesses and collects property taxes 

on the Subject Property. 

4. The Subject Property is real property and is classified as Commercial. The Subject 

Property is presently used or available for use for Commercial purposes. Petitioner 

believes that the Subject Property was originally designed to be used for Commercial 

purposes. 

5. Protest to the 2026 Board of Review was not made and is not required by law for the 

Subject Property. 

6. The Subject Property’s address is: 

1405 W Columbia Ave, Battle Creek, MI 49015 

7. This appeal involves issues relating to: (a) valuation, (b) assessment, (c) taxable value 

and (d) uniformity. 

8. The tax year(s) at issue are: 2026 

9. The values for the Subject Property as established by Respondent’s Board of Review are: 

 

Tax Year 

Parcel Number 

True Cash Value 

Assessed Value 

Taxable 

Value 

2026 

0065-00-830-0 

$951,600.00 

$475,800.00 

$475,800.00 

 

10. The 2026 assessment, assessed value, state equalized value and taxable value imposed 

upon all parcels of the Subject Property, and the taxes to be levied and collected thereon, 

are invalid and unlawful and operate as a fraud upon the taxpayer for the reasons that: 

a. The assessment, assessed value, state equalized value and/or taxable value 

exceeds the amounts permitted by the Michigan Constitution, applicable 

statutes and case law;

Page 3

2026 Entire Tribunal Property Tax Petition & Proof of Service 

1405 Columbia LLC v City of Battle Creek 

Parcel Number: 0065-00-830-0 

MTT Docket No.: 

 

Page 3 of 5 

 

b. The assessment, assessed value, state equalized value and/or taxable value are 

at higher percentages of true cash value than permissible under the Michigan 

Constitution, applicable statutes and case law; 

c. The assessment, assessed value, state equalized value and/or taxable value are 

based upon an erroneous determination of the true cash value of that portion 

of the Subject Property that is taxable under Michigan law, and are based 

upon the application of wrong principles; and 

d. The assessment, assessed

Page 4

20

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

ORLENE HAWKS

DIRECTOR

Entire Tribunal Case Information Sheet - Petitioner

MOAHR DOCKET NO. 

 

Section 1: Petitioner’s Contact Information

Filer type: 

Organization 

Local Unit of Government

First Name

M.I.

Last Name/Company Name

1405 Columbia LLC,

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

32300 Northwestern Hwy., Suite 210

City or Town

Farmington Hills

State

Michigan

ZIP Code

48334

Telephone Number

2482261674

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

karencameron518@yahoo.com

 

 

Section 2: Attorney/Authorized Representative’s Contact Information

First Name

JOSHUA

M.I.

Last Name

SHILLAIR

Firm Name (if any)

COLLIER'S INTERNATIONAL

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

400 W. 4th Street, Suite 350

City or Town

Royal Oak

State

22

ZIP Code

48067

Telephone Number

2482261632

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

tax.efile@colliers.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]

1405 W Columbia Ave

Battle Creek

Page 2

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

ORLENE HAWKS

DIRECTOR

Michigan

49015

Taxing Authority (City or Township)

City Of Battle Creek (CALHOUN) 

County

Calhoun

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:

0065-00-830-0

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:

475800

Current Taxable Value as established by the Board of Review:

475800

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

265000

Multiply the True Cash Value by 50% and enter here. This is your contention of Assessed Value (also known as State Equalized Value).

132500

If you belive the Taxable Value differs from your contention of Assessed Value, enter your contention of Taxable Value.

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.

Page 3

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

ORLENE HAWKS

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/ /s/Joshua T. Shillair

Payment

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

1405 Columbia LLC,, 

Petitioner,

 MICHIGAN TAX TRIBUNAL

v

MTT Docket No.: 26-000861

City Of Battle Creek, 

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 23, 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

2026 Entire Tribunal Property Tax Petition & Proof of Service 

1405 Columbia LLC v City of Battle Creek 

Parcel Number: 0065-00-830-0 

MTT Docket No.: 

 

Page 1 of 5 

 

STATE OF MICHIGAN 

DEPARTMENT OF LICENSING & REGULATORY AFFAIRS 

MICHIGAN TAX TRIBUNAL 

 

1405 Columbia LLC, 

 

Petitioner, 

 

v 

 

 

 

 

 

 

MTT Docket No. 

 

City of Battle Creek, 

 

Respondent. 

_____________________________________________________________________________/ 

Colliers International 

By: Joshua T. Shillair, Esq. (P72674) 

Vice President | Tax Appeal 

Representative for Petitioner 

400 W 4th Street, Suite 350 

Royal Oak, MI 48067 

O: 248-226-1632 

F: 248-226-1633 

Joshua.Shillair@Colliers.com 

Karen.Cameron@Colliers.com 

 

 

City of Battle Creek 

Assessing Office 

10 N. Division St. 

Battle Creek, MI, 49014 

(269) 966-3378 

 

 

 

_____________________________________________________________________________/ 

 

2026 ENTIRE TRIBUNAL PROPERTY TAX PETITION 

 

1. The Petitioner in this matter, 1405 Columbia LLC, has the legal residence or principal 

office address of 32300 Northwestern Hwy., Suite 210, Farmington Hills, MI 48334. 

Petitioner is a party in interest with respect to property taxes on property parcel no(s). 

(hereinafter referenced as the Subject Property) 0065-00-830-0. If the Subject Property in 

this petition includes more than one (1) real property tax parcel, the Subject Property’s 

tax parcels are contiguous. 

2. The Subject Property is located in Calhoun County.

Page 2

2026 Entire Tribunal Property Tax Petition & Proof of Service 

1405 Columbia LLC v City of Battle Creek 

Parcel Number: 0065-00-830-0 

MTT Docket No.: 

 

Page 2 of 5 

 

3. Respondent, City of Battle Creek of Calhoun County, assesses and collects property taxes 

on the Subject Property. 

4. The Subject Property is real property and is classified as Commercial. The Subject 

Property is presently used or available for use for Commercial purposes. Petitioner 

believes that the Subject Property was originally designed to be used for Commercial 

purposes. 

5. Protest to the 2026 Board of Review was not made and is not required by law for the 

Subject Property. 

6. The Subject Property’s address is: 

1405 W Columbia Ave, Battle Creek, MI 49015 

7. This appeal involves issues relating to: (a) valuation, (b) assessment, (c) taxable value 

and (d) uniformity. 

8. The tax year(s) at issue are: 2026 

9. The values for the Subject Property as established by Respondent’s Board of Review are: 

 

Tax Year 

Parcel Number 

True Cash Value 

Assessed Value 

Taxable 

Value 

2026 

0065-00-830-0 

$951,600.00 

$475,800.00 

$475,800.00 

 

10. The 2026 assessment, assessed value, state equalized value and taxable value imposed 

upon all parcels of the Subject Property, and the taxes to be levied and collected thereon, 

are invalid and unlawful and operate as a fraud upon the taxpayer for the reasons that: 

a. The assessment, assessed value, state equalized value and/or taxable value 

exceeds the amounts permitted by the Michigan Constitution, applicable 

statutes and case law;

Page 3

2026 Entire Tribunal Property Tax Petition & Proof of Service 

1405 Columbia LLC v City of Battle Creek 

Parcel Number: 0065-00-830-0 

MTT Docket No.: 

 

Page 3 of 5 

 

b. The assessment, assessed value, state equalized value and/or taxable value are 

at higher percentages of true cash value than permissible under the Michigan 

Constitution, applicable statutes and case law; 

c. The assessment, assessed value, state equalized value and/or taxable value are 

based upon an erroneous determination of the true cash value of that portion 

of the Subject Property that is taxable under Michigan law, and are based 

upon the application of wrong principles; and 

d. The assessment, assessed

Page 4

20

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

ORLENE HAWKS

DIRECTOR

Entire Tribunal Case Information Sheet - Petitioner

MOAHR DOCKET NO. 

 

Section 1: Petitioner’s Contact Information

Filer type: 

Organization 

Local Unit of Government

First Name

M.I.

Last Name/Company Name

1405 Columbia LLC,

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

32300 Northwestern Hwy., Suite 210

City or Town

Farmington Hills

State

Michigan

ZIP Code

48334

Telephone Number

2482261674

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

karencameron518@yahoo.com

 

 

Section 2: Attorney/Authorized Representative’s Contact Information

First Name

JOSHUA

M.I.

Last Name

SHILLAIR

Firm Name (if any)

COLLIER'S INTERNATIONAL

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

400 W. 4th Street, Suite 350

City or Town

Royal Oak

State

22

ZIP Code

48067

Telephone Number

2482261632

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

tax.efile@colliers.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]

1405 W Columbia Ave

Battle Creek

Page 2

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

ORLENE HAWKS

DIRECTOR

Michigan

49015

Taxing Authority (City or Township)

City Of Battle Creek (CALHOUN) 

County

Calhoun

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:

0065-00-830-0

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:

475800

Current Taxable Value as established by the Board of Review:

475800

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

265000

Multiply the True Cash Value by 50% and enter here. This is your contention of Assessed Value (also known as State Equalized Value).

132500

If you belive the Taxable Value differs from your contention of Assessed Value, enter your contention of Taxable Value.

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.

Page 3

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

ORLENE HAWKS

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/ /s/Joshua T. Shillair

Payment

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.