Albion Ave Properties, Petitioner V City Of Albion, Respondent
- Petitioner
- Albion Ave Properties
- Respondent
- City Of Albion
Case overview
- Docket number
- 25-003579-TT
- Status
- Disposed
- CaseType
- SC Property
- Division
- Small Claims Division
- County
- Calhoun
- Judge
- No judge assigned
Docket history
| Line # | Subject | Filer | Line Ref | Enter Date/Post Mark | Fee | Related Item |
|---|---|---|---|---|---|---|
| 4 | Order of Dismissal | Not recorded | Not recorded | 10/14/2025 | Not recorded | Download |
| 3 | Petition has been verified | PET | 1 | 10/14/2025 | Not recorded | Download |
| 2 | Notice of Docket Number SC | Not recorded | Not recorded | 10/13/2025 | Not recorded | Download |
| 1 | A petition was received. | PET | Not recorded | 07/30/2025 | $125.00 | Download |
Documents
Read document text excerpt
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 Albion Ave Properties, Petitioner, MICHIGAN TAX TRIBUNAL SMALL CLAIMS DIVISION v MTT Docket No. 25-003579 City Of Albion, Respondent. ORDER OF DISMISSAL The Tribunal has reviewed the file in the above-captioned case and finds that: The issue in this case is already pending in another case and, as such, this appeal is duplicative and shall be dismissed. Therefore, IT IS ORDERED that the case is DISMISSED. This order resolves all pending issues and closes the case. APPEAL RIGHTS If you disagree with the final decision in this case, you may file a motion for reconsideration with the Tribunal or a claim of appeal with the Michigan Court of Appeals. A motion for reconsideration must be filed with the Tribunal with the required filing fee within 21 days from the date of entry of the final decision. Because the final decision closes the case, the motion cannot be filed through the Tribunal’s web-based e-filing system; it must be filed by mail or personal service. The fee for the filing of such motions is $50.00 in the Entire Tribunal and $25.00 in the Small Claims Division, unless the Small Claims decision relates to the valuation of property and the property had a principal residence exemption of at least 50% at the time the petition was filed or the decision relates to the grant or denial of a poverty or disabled veterans exemption and, if so, there is no filing fee. You are required to serve a copy of the motion on the opposing party by mail or personal service or by email if the opposing party agrees to electronic service, and proof demonstrating that service must be submitted with the motion. Responses to motions for reconsideration are prohibited and there are no oral arguments unless otherwise ordered by the Tribunal. Alternatively, you may file a claim of appeal with the Michigan Court of Appeals. If the claim is filed within 21 days of the entry of the final decision, it is an “appeal of right.” If
Page 2
MTT Docket No. 25-003579 Page 2 of 6 the claim is filed more than 21 days after the entry of the final decision, it is an “appeal by leave.” A copy of the claim of appeal must be filed with the Tribunal to certify the record on appeal. There is no certification fee. By:___________________________________ Patricia L. Halm, Tribunal Chair Entered: October 14, 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
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 Albion Ave Properties, Petitioner, MICHIGAN TAX TRIBUNAL SMALL CLAIMS DIVISION v MTT Docket No. 25-003579 City Of Albion, Respondent. ORDER OF DISMISSAL The Tribunal has reviewed the file in the above-captioned case and finds that: The issue in this case is already pending in another case and, as such, this appeal is duplicative and shall be dismissed. Therefore, IT IS ORDERED that the case is DISMISSED. This order resolves all pending issues and closes the case. APPEAL RIGHTS If you disagree with the final decision in this case, you may file a motion for reconsideration with the Tribunal or a claim of appeal with the Michigan Court of Appeals. A motion for reconsideration must be filed with the Tribunal with the required filing fee within 21 days from the date of entry of the final decision. Because the final decision closes the case, the motion cannot be filed through the Tribunal’s web-based e-filing system; it must be filed by mail or personal service. The fee for the filing of such motions is $50.00 in the Entire Tribunal and $25.00 in the Small Claims Division, unless the Small Claims decision relates to the valuation of property and the property had a principal residence exemption of at least 50% at the time the petition was filed or the decision relates to the grant or denial of a poverty or disabled veterans exemption and, if so, there is no filing fee. You are required to serve a copy of the motion on the opposing party by mail or personal service or by email if the opposing party agrees to electronic service, and proof demonstrating that service must be submitted with the motion. Responses to motions for reconsideration are prohibited and there are no oral arguments unless otherwise ordered by the Tribunal. Alternatively, you may file a claim of appeal with the Michigan Court of Appeals. If the claim is filed within 21 days of the entry of the final decision, it is an “appeal of right.” If
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MTT Docket No. 25-003579 Page 4 of 6 the claim is filed more than 21 days after the entry of the final decision, it is an “appeal by leave.” A copy of the claim of appeal must be filed with the Tribunal to certify the record on appeal. There is no certification fee. By:___________________________________ Patricia L. Halm, Tribunal Chair Entered: October 14, 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
Page 5
STATE OF MICHIGAN GRETCHEN WHITMER GOVERNOR DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS LANSING MARLON I.
Page 6
MTT
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Page 1
RECEIVED
AUG 06 2025
STATE OF MICHIGAN
MICHIGAN TAX TRIBUNAL
GRETCHEN WHITMER
DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS
MARLON I. BROWN, DPA
GOVERNOR
DIRECTOR
LANSING
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 defauit.
Section 1: Petitioner’s Contact Information
First Name
Last NamefCompany Name
Albion Ave Properties
Mailing Address (No., Street, £.0. Box or Rural Route}
24772 J Drive S
City or Town
State
ZIP Code
Homer
MI
49245
Telephone Number 520-425-6087
E-mall Address (do not enter unless you want MTT to send ali correspondence via e-mail)
{kpmhomes1@gmail.com
Section 2; Petitioner’s Attorney/Authorized Representative’s Contact Information
--First Name
LastName
Brian
N
Mull
Firm Name (if any)
Mailing Address (No,, Street, P.O. Box or Rural Route)
24772 J Drive 8
City or Town
State
ZIP Code
Homer
MI
Telephone Number
5 6.9-425-6087
Email Address (do not enter unless you want MTT to send all correspondence via email}
kpmhomes1@gmasil.com
. Section 3: Subject Property Information
‘Haw many
If you are appealing more than one parcel, are they contiguous or adjoining?
"parcels are you
Yes*
[] No**
appealing?
*If yes, use a multiple parcel form for information regarding any contiguous parcels.
) 1
*4if no, you must file separate appeals for each non-contiguous or non-adjoining parce! or you wilt be defaulted.
Property Address (No., Street, City, ST, ZIP)
[if multiple, list first property's address]
608.0rchrd Drive Albion, MI 49224
Taxing Authority (City or Township)
County
City of Albion
CalhounPage 2
STATE OF MICHIGAN
GRETCHEN WHITMER
DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS
MARLON I. BROWN, DPA
GOVERNOR
LANSING
DIRECTOR
Section 4: Issues Being Appealed (check ali that apply)
True Cash and Taxable Value
[1 Poverty Exemption
[J Taxable Value Only {calculation}
[J Disabled Veterans Exemption
[J Uncapping of Taxable Value
[J Eligible Manufacturing Personal Property (ESA)
[J exemption from Taxation (other than the denial of a
[J Classification
Principal Residence or Qualified Agricultural Exemption)
Section 5: Explain the Reason for this Appeal
Assessed value does not reflect true cash vaiue, We are awaiting a hearing for 2024.
Section 6: Jurisdictional Issues
Year(s) you are appealing:
2024-5
Did you protest the assessment at a Board of Review (BOR)?
Yes
[mm] No
If Yes, check which BOR you attended AND attach the BOR decision:
March
O July
O December
i No, check the applicable reason(s):
M Not required to attend
Oa Assessment Change Notice was not received by Petitioner
[I] Appealing a purported Clerical Error or Mutual Mistake of Fact (if yes, include explanation in Section 5)
0 Appealing within 35 days of State Tax Commission Order
[Hl] Appealing within 35 days of receipt of Notice of UncappingPage 3
STATE OF MICHIGAN GRETCHEN WHITMER DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS MARLON I. BROWN, DPA GOVERNOR LANSING DIRECTOR Section 7: Valuation Information *use the multiple parcel form for additional, contiguous parcels. Parcel identification Number: 51-008-615-00 Classification of Property: Real Personal (check one) Agricultural Commercial Industrial Residential Timber-Cutover Developmental Utility (check one) iv Current Assessed Value (also known as State Equalized Value) as established by the BOR: 32600 Current Taxable Value as established by the BOR: 32600 What do you believe is the fair market value (also known as True Cash Value)? 15,000 Multiply the True Cash Value by .5 and enter here. This is your contention of Assessed Value. 7,500 if you believe the Taxable Value differs from your contention of Assessed Value, enter your contention of Taxable Value. Section 8: Classification Information «ony the mi pep't of Treasury may appeal this issue to the Tribunal* Parcel Identification Number: 51-008-615-00 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) [] Agricultural Commercial Industrial Residential Timber-Cutover Developmental Utility (check one) Ifimproved property, how is the property currently being used? improved property, for what use was the property designed?
Page 4
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? OO ves No Are you appealing ONLY the denial of a Poverty Exemption or Disabled Veterans Exemption? [1 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 $125.00 $100,000.01 to $500,000.00 $200.00 $0ver $600,000.00
Page 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 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 Albion Ave Properties, Petitioner, MICHIGAN TAX TRIBUNAL SMALL CLAIMS DIVISION v MTT Docket No. 25-003579 City Of Albion, Respondent. NOTICE OF DOCKET NUMBER TAKE NOTICE that a Small Claims petition has been filed and the above-noted docket number has been assigned to that petition. The assignment of the docket number does not mean that the Tribunal has authority over the petition or that the petition complies with the Tribunal’s rules. The docket number needs to be included on all documents submitted in this case. Respondent shall file an answer to the petition within 28 days of the issuance of a copy of this Notice to Respondent. Tribunal answer forms are available on our website at www.michigan.gov/taxtrib. Respondents must utilize the appropriate answer form. Failure to file the answer within the 28-day time frame may result in the placement of Respondent in default, as provided by TTR 281. Further, an electronic copy of the petition can be reviewed by utilizing the Docket Lookup Search on the Tribunal’s website. By: __Tribunal Clerk_____ Entered: October 13, 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
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 Albion Ave Properties, Petitioner, MICHIGAN TAX TRIBUNAL SMALL CLAIMS DIVISION v MTT Docket No. 25-003579 City Of Albion, Respondent. NOTICE OF DOCKET NUMBER TAKE NOTICE that a Small Claims petition has been filed and the above-noted docket number has been assigned to that petition. The assignment of the docket number does not mean that the Tribunal has authority over the petition or that the petition complies with the Tribunal’s rules. The docket number needs to be included on all documents submitted in this case. Respondent shall file an answer to the petition within 28 days of the issuance of a copy of this Notice to Respondent. Tribunal answer forms are available on our website at www.michigan.gov/taxtrib. Respondents must utilize the appropriate answer form. Failure to file the answer within the 28-day time frame may result in the placement of Respondent in default, as provided by TTR 281. Further, an electronic copy of the petition can be reviewed by utilizing the Docket Lookup Search on the Tribunal’s website. By: __Tribunal Clerk_____ Entered: October 13, 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
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 Albion Ave Properties, Petitioner, MICHIGAN TAX TRIBUNAL SMALL CLAIMS DIVISION v MTT Docket No. 25-003579 City Of Albion, Respondent. NOTICE OF DOCKET NUMBER TAKE NOTICE that a Small Claims petition has been filed and the above-noted docket number has been assigned to that petition. The assignment of the docket number does not mean that the Tribunal has authority over the petition or that the petition complies with the Tribunal’s rules. The docket number needs to be included on all documents submitted in this case. Respondent shall file an answer to the petition within 28 days of the issuance of a copy of this Notice to Respondent. Tribunal answer forms are available on our website at www.michigan.gov/taxtrib. Respondents must utilize the appropriate answer form. Failure to file the answer within the 28-day time frame may result in the placement of Respondent in default, as provided by TTR 281. Further, an electronic copy of the petition can be reviewed by utilizing the Docket Lookup Search on the Tribunal’s website. By: __Tribunal Clerk_____ Entered: October 13, 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.
Read document text excerpt
Page 1
RECEIVED
AUG 06 2025
STATE OF MICHIGAN
MICHIGAN TAX TRIBUNAL
GRETCHEN WHITMER
DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS
MARLON I. BROWN, DPA
GOVERNOR
DIRECTOR
LANSING
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 defauit.
Section 1: Petitioner’s Contact Information
First Name
Last NamefCompany Name
Albion Ave Properties
Mailing Address (No., Street, £.0. Box or Rural Route}
24772 J Drive S
City or Town
State
ZIP Code
Homer
MI
49245
Telephone Number 520-425-6087
E-mall Address (do not enter unless you want MTT to send ali correspondence via e-mail)
{kpmhomes1@gmail.com
Section 2; Petitioner’s Attorney/Authorized Representative’s Contact Information
--First Name
LastName
Brian
N
Mull
Firm Name (if any)
Mailing Address (No,, Street, P.O. Box or Rural Route)
24772 J Drive 8
City or Town
State
ZIP Code
Homer
MI
Telephone Number
5 6.9-425-6087
Email Address (do not enter unless you want MTT to send all correspondence via email}
kpmhomes1@gmasil.com
. Section 3: Subject Property Information
‘Haw many
If you are appealing more than one parcel, are they contiguous or adjoining?
"parcels are you
Yes*
[] No**
appealing?
*If yes, use a multiple parcel form for information regarding any contiguous parcels.
) 1
*4if no, you must file separate appeals for each non-contiguous or non-adjoining parce! or you wilt be defaulted.
Property Address (No., Street, City, ST, ZIP)
[if multiple, list first property's address]
608.0rchrd Drive Albion, MI 49224
Taxing Authority (City or Township)
County
City of Albion
CalhounPage 2
STATE OF MICHIGAN
GRETCHEN WHITMER
DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS
MARLON I. BROWN, DPA
GOVERNOR
LANSING
DIRECTOR
Section 4: Issues Being Appealed (check ali that apply)
True Cash and Taxable Value
[1 Poverty Exemption
[J Taxable Value Only {calculation}
[J Disabled Veterans Exemption
[J Uncapping of Taxable Value
[J Eligible Manufacturing Personal Property (ESA)
[J exemption from Taxation (other than the denial of a
[J Classification
Principal Residence or Qualified Agricultural Exemption)
Section 5: Explain the Reason for this Appeal
Assessed value does not reflect true cash vaiue, We are awaiting a hearing for 2024.
Section 6: Jurisdictional Issues
Year(s) you are appealing:
2024-5
Did you protest the assessment at a Board of Review (BOR)?
Yes
[mm] No
If Yes, check which BOR you attended AND attach the BOR decision:
March
O July
O December
i No, check the applicable reason(s):
M Not required to attend
Oa Assessment Change Notice was not received by Petitioner
[I] Appealing a purported Clerical Error or Mutual Mistake of Fact (if yes, include explanation in Section 5)
0 Appealing within 35 days of State Tax Commission Order
[Hl] Appealing within 35 days of receipt of Notice of UncappingPage 3
STATE OF MICHIGAN GRETCHEN WHITMER DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS MARLON I. BROWN, DPA GOVERNOR LANSING DIRECTOR Section 7: Valuation Information *use the multiple parcel form for additional, contiguous parcels. Parcel identification Number: 51-008-615-00 Classification of Property: Real Personal (check one) Agricultural Commercial Industrial Residential Timber-Cutover Developmental Utility (check one) iv Current Assessed Value (also known as State Equalized Value) as established by the BOR: 32600 Current Taxable Value as established by the BOR: 32600 What do you believe is the fair market value (also known as True Cash Value)? 15,000 Multiply the True Cash Value by .5 and enter here. This is your contention of Assessed Value. 7,500 if you believe the Taxable Value differs from your contention of Assessed Value, enter your contention of Taxable Value. Section 8: Classification Information «ony the mi pep't of Treasury may appeal this issue to the Tribunal* Parcel Identification Number: 51-008-615-00 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) [] Agricultural Commercial Industrial Residential Timber-Cutover Developmental Utility (check one) Ifimproved property, how is the property currently being used? improved property, for what use was the property designed?
Page 4
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? OO ves No Are you appealing ONLY the denial of a Poverty Exemption or Disabled Veterans Exemption? [1 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 $125.00 $100,000.01 to $500,000.00 $200.00 $0ver $600,000.00
Page 5
"
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.