Andrew M Rowland, Petitioner V 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 

Andrew M Rowland, 

MICHIGAN TAX TRIBUNAL 

 

Petitioner, 

SMALL CLAIMS DIVISION 

 

v 

 

MTT Docket No. 25-002352 

 

City of Battle Creek, 

 

Presiding Judge 

Respondent. 

 

Jason C. Grinnell 

 

 

ORDER GRANTING JOINT STIPULATION FOR ENTRY OF CONSENT JUDGMENT 

 

CONSENT JUDGMENT 

 

The Tribunal has reviewed the Stipulation and finds that it comports with the mandates 

of State law.1 As a result, the Tribunal shall enter the parties’ Stipulation. 

 

Therefore, 

 

IT IS ORDERED that the Joint Stipulation for Entry of Consent Judgment including all 

attachments, terms and conditions is GRANTED and ADOPTED, unless otherwise 

indicated. 

 

IT IS FURTHER ORDERED that the officer charged with maintaining the assessment 

rolls for the tax years at issue shall correct or cause the assessment rolls to be 

corrected to reflect the property’s true cash and taxable values as provided in this 

Consent Judgment within 20 days of the entry of the Consent Judgment.2 

 

IT IS FURTHER ORDERED that the officer charged with collecting or refunding the 

affected taxes shall collect taxes and any applicable interest or issue a refund as 

required by the Consent Judgment within 28 days of the entry of the Consent 

Judgment. If a refund is warranted, it shall, unless otherwise indicated, include a 

proportionate share of any property tax administration fees paid and of penalty and 

interest paid on delinquent taxes. The refund shall also, unless otherwise indicated, 

separately indicate the amount of the taxes, fees, penalties, and interest being 

refunded. A sum determined by the Tribunal to have been unlawfully paid shall, unless 

otherwise indicated, bear interest from the date of payment to the date of judgment and 

the judgment shall bear interest to the date of its payment. A sum determined by the 

Tribunal to have been underpaid shall not bear interest for any time period prior to 28 

days after the issuance of this Consent Judgment. Pursuant to MCL 205.737, interest 

shall accrue (i) after December 31, 2013, through June 30, 2016, at the rate of 4.25%, 

 

1 See MCL 211.27a. 

2 See MCL 205.755.

Page 2

MTT Docket No. 25-002352 

Page 2 of 2 

 

(ii) after June 30, 2016, through December 31, 2016, at the rate of 4.40%, (iii) after 

December 31, 2016, through June 30, 2017, at the rate of 4.50%, (iv) after June 30, 

2017, through December 31, 2017, at the rate of 4.70%, (v) after December 31, 2017, 

through June 30, 2018, at the rate of 5.15%, (vi) after June 30, 2018, through December 

31, 2018, at the rate of 5.41%, (vii) after December 31, 2018, through June 30, 2019, at 

the rate of 5.9%, (viii) after June 30, 2019, through December 31, 2019, at the rate of 

6.39%, (ix) after December 31, 2019, through June 30, 2020, at the rate of 6.40%, (x) 

after June 30 2020, through December 31, 2020, at the rate of 5.63%, (xi) after 

December 31, 2020, through June 30, 2022, at the rate of 4.25%, (xii) after June 30, 

2022, through December 31, 2022, at the rate of 4.27%, (xiii) after December 31, 2022, 

through June 30, 2023, at the rate of 5.65%, (xiv) after June 30, 2023, through 

December 31, 2023, at the rate of 8.25%, (xv) after December 31, 2023, through June 

30, 2024, at the rate of 9.30%, (xvi) after June 30, 2024, through December 31, 2024, at 

the rate of 9.50%, (xvii) after December 31, 2024, through June 30, 2025, at the rate of 

9.47%, and (xviii) after June 30, 2025, through December 31, 2025, at the rate of 

8.66%. 

 

This Consent Judgment resolves all pending claims in this matter and closes this case. 

 

See docket look up for a copy of stipulation and for any possible refund paragraph. 

 

 

 

 

 

 

 

 

By _______________________________ 

Entered: September 16, 2025 

jmb 

 

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

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

Fhidwtal 

V la bS 

SEP 15 2025 

MICHIGAN TAX TRIBUNAL 

) 

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

Andrew M Rowland 

, 

MICHIGAN TAX TRIBUNAL 

Petitioner(s) 

v 

MTT Docket No.25-002352 

City of Battle Creek 

, 

Respondent(s) 

STIPULATION FOR ENTRY OF CONSENT JUDGMENT 

(VALUATION) 

1. 

The subject property is in Calhoun 

County. 

2. 

Parcel Number: 6710-12-280-0 

(If more than one parcel is at issue, attach a completed Multiple Parcel Stipulation 

Form addressing all other parcels at issue.) 

The values for the property identified above as established by Respondent's Board 

of Review are: 

Tax year 

Assessed Value (AV) 

| Taxable Value (TV) 

2025 

$133,000 

$130,171 

. 

The values for the property identified above as stipulated by the parties for 

settlement purposes are: 

Tax year 

True Cash Value 

AV 

TV 

2025 

$197,166 

$98,583 

$98,583 

5. 

If the stipulated TV does not equal the prior year TV multiplied by the applicable 

inflation rate multiplier, explain why (e.g., transfer of ownership, additions, losses, 

omitted property etc.)

Page 2

MTT Docket No. 25-002352-TT 

Page 2 of 2 

NOTE: The Stipulation MUST include ALL parcels and ALL tax years included in the 

appeal (including subsequent tax years on or after April 

1 of each year for appeals 

pending in the Small Claims Division). The parties may agree, however, to withdraw the 

appeal of specific parcels and/or tax year(s). 

IF APPLICABLE, complete the following section(s). Otherwise, LEAVE BLANK. 

7. 

The parties agree to the withdrawal of parcel number: 

(If more than one parcel is being withdrawn, attach a separate page addressing 

all other parcels being withdrawn.) 

8. 

The parties agree to the withdrawal of tax year(s) 

Signature of Petitioner's Authorized Representative or, if none, Petitioner: 

ue 

< 

Printed Na 

Date: 09/08/25 

Signature of Respondent’s authorized representative: 

rnted Name: Tyler Malek 

Date: 09/08/25

Page 3

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Page 1

Fhidwtal 

V la bS 

SEP 15 2025 

MICHIGAN TAX TRIBUNAL 

) 

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

Andrew M Rowland 

, 

MICHIGAN TAX TRIBUNAL 

Petitioner(s) 

v 

MTT Docket No.25-002352 

City of Battle Creek 

, 

Respondent(s) 

STIPULATION FOR ENTRY OF CONSENT JUDGMENT 

(VALUATION) 

1. 

The subject property is in Calhoun 

County. 

2. 

Parcel Number: 6710-12-280-0 

(If more than one parcel is at issue, attach a completed Multiple Parcel Stipulation 

Form addressing all other parcels at issue.) 

The values for the property identified above as established by Respondent's Board 

of Review are: 

Tax year 

Assessed Value (AV) 

| Taxable Value (TV) 

2025 

$133,000 

$130,171 

. 

The values for the property identified above as stipulated by the parties for 

settlement purposes are: 

Tax year 

True Cash Value 

AV 

TV 

2025 

$197,166 

$98,583 

$98,583 

5. 

If the stipulated TV does not equal the prior year TV multiplied by the applicable 

inflation rate multiplier, explain why (e.g., transfer of ownership, additions, losses, 

omitted property etc.)

Page 2

MTT Docket No. 25-002352-TT 

Page 2 of 2 

NOTE: The Stipulation MUST include ALL parcels and ALL tax years included in the 

appeal (including subsequent tax years on or after April 

1 of each year for appeals 

pending in the Small Claims Division). The parties may agree, however, to withdraw the 

appeal of specific parcels and/or tax year(s). 

IF APPLICABLE, complete the following section(s). Otherwise, LEAVE BLANK. 

7. 

The parties agree to the withdrawal of parcel number: 

(If more than one parcel is being withdrawn, attach a separate page addressing 

all other parcels being withdrawn.) 

8. 

The parties agree to the withdrawal of tax year(s) 

Signature of Petitioner's Authorized Representative or, if none, Petitioner: 

ue 

< 

Printed Na 

Date: 09/08/25 

Signature of Respondent’s authorized representative: 

rnted Name: Tyler Malek 

Date: 09/08/25

Page 3

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Page 1

Fhidwtal 

V la bS 

SEP 15 2025 

MICHIGAN TAX TRIBUNAL 

) 

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

Andrew M Rowland 

, 

MICHIGAN TAX TRIBUNAL 

Petitioner(s) 

v 

MTT Docket No.25-002352 

City of Battle Creek 

, 

Respondent(s) 

STIPULATION FOR ENTRY OF CONSENT JUDGMENT 

(VALUATION) 

1. 

The subject property is in Calhoun 

County. 

2. 

Parcel Number: 6710-12-280-0 

(If more than one parcel is at issue, attach a completed Multiple Parcel Stipulation 

Form addressing all other parcels at issue.) 

The values for the property identified above as established by Respondent's Board 

of Review are: 

Tax year 

Assessed Value (AV) 

| Taxable Value (TV) 

2025 

$133,000 

$130,171 

. 

The values for the property identified above as stipulated by the parties for 

settlement purposes are: 

Tax year 

True Cash Value 

AV 

TV 

2025 

$197,166 

$98,583 

$98,583 

5. 

If the stipulated TV does not equal the prior year TV multiplied by the applicable 

inflation rate multiplier, explain why (e.g., transfer of ownership, additions, losses, 

omitted property etc.)

Page 2

MTT Docket No. 25-002352-TT 

Page 2 of 2 

NOTE: The Stipulation MUST include ALL parcels and ALL tax years included in the 

appeal (including subsequent tax years on or after April 

1 of each year for appeals 

pending in the Small Claims Division). The parties may agree, however, to withdraw the 

appeal of specific parcels and/or tax year(s). 

IF APPLICABLE, complete the following section(s). Otherwise, LEAVE BLANK. 

7. 

The parties agree to the withdrawal of parcel number: 

(If more than one parcel is being withdrawn, attach a separate page addressing 

all other parcels being withdrawn.) 

8. 

The parties agree to the withdrawal of tax year(s) 

Signature of Petitioner's Authorized Representative or, if none, Petitioner: 

ue 

< 

Printed Na 

Date: 09/08/25 

Signature of Respondent’s authorized representative: 

rnted Name: Tyler Malek 

Date: 09/08/25

Page 3

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Page 1

Fhidwtal 

V la bS 

SEP 15 2025 

MICHIGAN TAX TRIBUNAL 

) 

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

Andrew M Rowland 

, 

MICHIGAN TAX TRIBUNAL 

Petitioner(s) 

v 

MTT Docket No.25-002352 

City of Battle Creek 

, 

Respondent(s) 

STIPULATION FOR ENTRY OF CONSENT JUDGMENT 

(VALUATION) 

1. 

The subject property is in Calhoun 

County. 

2. 

Parcel Number: 6710-12-280-0 

(If more than one parcel is at issue, attach a completed Multiple Parcel Stipulation 

Form addressing all other parcels at issue.) 

The values for the property identified above as established by Respondent's Board 

of Review are: 

Tax year 

Assessed Value (AV) 

| Taxable Value (TV) 

2025 

$133,000 

$130,171 

. 

The values for the property identified above as stipulated by the parties for 

settlement purposes are: 

Tax year 

True Cash Value 

AV 

TV 

2025 

$197,166 

$98,583 

$98,583 

5. 

If the stipulated TV does not equal the prior year TV multiplied by the applicable 

inflation rate multiplier, explain why (e.g., transfer of ownership, additions, losses, 

omitted property etc.)

Page 2

MTT Docket No. 25-002352-TT 

Page 2 of 2 

NOTE: The Stipulation MUST include ALL parcels and ALL tax years included in the 

appeal (including subsequent tax years on or after April 

1 of each year for appeals 

pending in the Small Claims Division). The parties may agree, however, to withdraw the 

appeal of specific parcels and/or tax year(s). 

IF APPLICABLE, complete the following section(s). Otherwise, LEAVE BLANK. 

7. 

The parties agree to the withdrawal of parcel number: 

(If more than one parcel is being withdrawn, attach a separate page addressing 

all other parcels being withdrawn.) 

8. 

The parties agree to the withdrawal of tax year(s) 

Signature of Petitioner's Authorized Representative or, if none, Petitioner: 

ue 

< 

Printed Na 

Date: 09/08/25 

Signature of Respondent’s authorized representative: 

rnted Name: Tyler Malek 

Date: 09/08/25

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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

Andrew M Rowland,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 25-002352

City Of Battle Creek,

Respondent.

NOTICE OF FILING

TAKE NOTICE that a Small Claims answer has been filed and the electronic copy of the 

answer can be reviewed by utilizing the Docket Lookup on the Tribunal’s website. 

Unless Respondent was defaulted, this case is ready to be scheduled for a Small 

Claims hearing and will be scheduled in the normal course of scheduling. You will 

receive a Notice of Hearing from the Tribunal by e-mail if you have identified an email 

address in the petition or other documentation. The Notice of Hearing will inform you of 

the date, time, and location of your hearing (note that your hearing will likely be 

conducted by telephone). Please read the Notice of Hearing as it includes important 

information.

EVIDENCE: Parties are required to submit all evidence to the Tribunal and send a copy 

to the opposing party at least 21 days before the hearing date even if the documents 

had been submitted to the local Board of Review or the Michigan Department of 

Treasury. If the documents are not timely submitted to the Tribunal and served on the 

opposing party, the documents may be excluded. Documents may be filed with the 

Tribunal by mail or through the Tribunal’s e-filing system. Documents may be sent to the 

opposing party by mail or by e-mail, if the parties agree to service by e-mail.

Alternate Dispute Resolution Options

INFORMAL SETTLEMENT CONFERENCE: Parties have the option of handling this 

case through an informal settlement conference. An informal settlement conference 

is a meeting between the parties and/or their representatives to discuss the issues in a 

case in an effort to settle the case. This process may be an alternative to a hearing with 

a judge and may result in the parties’ filing a Joint Stipulation for Entry of Consent 

Judgment. Visit the Tribunal’s ADR webpage for more information.

NOTE: The parties may not request an informal settlement conference to discuss an 

appeal of a principal residence exemption that was denied by either the Michigan 

Department of Treasury or a County. Also, state taxes levied by the Michigan 

Department of Treasury, such as income taxes, are not subject to the informal 

settlement conference process.

Page 2

MTT Docket No. 25-002352

Page 2 of 6

MEDIATION: Parties have the option of handling this case through mediation. 

Mediation is a voluntary process where a mediator facilitates communication between 

the parties, assists in identifying issues, and helps explore solutions to promote a 

mutually acceptable settlement. This process may be an alternative to a hearing with a 

judge and may result in the parties’ filing a Joint Stipulation for Entry of Consent 

Judgment. Visit the Tribunal’s ADR webpage for more information.

If you have any questions, please contact the Tribunal by phone at (517) 335-9760 or 

email taxtrib@michigan.gov.

By: Tribunal Clerk

Entered: August 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

Andrew M Rowland,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 25-002352

City Of Battle Creek,

Respondent.

NOTICE OF FILING

TAKE NOTICE that a Small Claims answer has been filed and the electronic copy of the 

answer can be reviewed by utilizing the Docket Lookup on the Tribunal’s website. 

Unless Respondent was defaulted, this case

Page 4

MTT

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Page 1

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

Page 2

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

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

Board of Review Comments:

2025

 - Notice of March Board of Review Action -

Assessor's Office

10 N Division St, Suite 112

Battle Creek, MI 49014

ph. 269-966-3355 EXT 1240

Parcel Number: 6710-12-280-0

www.battlecreekmi.gov

Property Address: 12600 PERRY RD

ROWLAND,ANDREW M

401

Property Class: 

Petition #: MAR25-006

12600 PERRY RD

BATTLE CREEK

MI

49015-7934

03/20/2025

Date Printed: 

2025

$133,000

Original Assessed value (SEV)

2025

$133,000

Board of Review Assessed Value decision

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

2025

$130,171

Original Taxable Value

2025 Board of Review Taxable Value decision

$130,171

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/or taxable

value:

NO EVIDENCE PROVIDED BY PETITIONERS REPRESENTATIVE FOR THE BOARD TO

WARRANT A CHANGE.

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 to 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

2025

100

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, .

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, .

Forms to file an appeal with the Michigan Tax Tribunal can be found on the Michigan Tax Tribunal web site. The

web site is www.michigan.gov/taxtrib . Your local assessor may also make this form available.

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

Valuation Report

DB:

Battle 2025

06/25/2025

09:24 AM

 0 6,742 0 0 3,913 0

2025 New Eq. Adjustment Loss Additions Tax Adjustment Losses

 126,258 126,258 126,258 126,258 3.10

2024 Assessed MBOR S.E.V. Base for Cap C.P.I.

Est. TCV/Total Floor Area = 166.25

2025 Est. T.C.V. 6710-12-280-0 = 265,996

 ECF (90326 RURAL LK, CS, HC SCHOOLS) 0.893 => TCV: 225,674

Notes: 

 Totals: 334,524 252,715

 Interior 1 Story 1 5,300 4,028 

Fireplaces

 Appliance Allow. 1 2,747 2,088 

Built-Ins

 Water Well, 150 Feet 1 8,533 6,485 

 Public Sewer 1 1,483 1,127 

Water/Sewer

 Base Cost 576 22,124 15,266 *69% Good

Class: C Exterior: Siding Foundation: 18 Inch (Unfinished)

 Base Cost 576 24,630 18,719 

Class: C Exterior: Siding Foundation: 42 Inch (Unfinished)

Garages

 CCP (1 Story) 200 5,224 3,970 

 CCP (1 Story) 135 3,677 2,795 

Porches

 Basement, Outside Entrance, Below Grade 1 2,542 1,932 

 Recreation Room 500 9,595 7,292 

Other Additions/Adjustments

 Total: 248,669 189,013

1 Story Siding Basement 1,600 

Stories Exterior Foundation Size Cost New Depr. Cost 

Building Areas

Phy/Ab.Phy/Func/Econ/Comb. % Good=76/100/100/100/76

Ground Area = 1600 SF Floor Area = 1600 SF.

(11) Heating System: Forced Air w/ Ducts 

 

Cost Est. for Res. Bldg: 1 Single Family RANCH Cls C 10 Blt 1957

 Total Estimated Land Improvements True Cash Value = 722

 SHED 1$ PER SQFT 1.00 722 100 722

Description Rate Size % Good Cash Value

Ad-Hoc Unit-In-Place Items

Description Rate Size % Good Cash Value

Land Improvement Cost Estimates

 132 Actual Front Feet, 1.90 Total Acres Total Est. Land Value = 39,600

 * denotes lines that do not contribute to the total acreage calculation.

LKVW, CS, HC 1.900 Acres 20,842 100 39,600

LKVW, CS ,HC 132.00 627.00 1.0000 0.0000 200 100* 0

Description Frontage Depth Front Depth Rate %Adj. Reason Value

 * Factors *

Land Value Estimates for Land Table 00326.326 RURAL

Map #: 635NW CITY OF BATTLE CREEK BATTLE CREEK, MI 49015-7934 

Property Class: 401 12600 PERRY RD 

6710-12-280-0 2025 Est. T.C.V. ROWLAND,ANDREW M

Page 2

Valuation Report

DB:

Battle 2025

06/25/2025

09:24 AM

 133,000 133,000 133,000 130,171 130,171 130,171

2025 Assessed MBOR S.E.V. Capped ->Taxable<- PRE/MBT

Parcel Number: 6710-12-280-0 Page: 2

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

*** Information herein deemed reliable but not guaranteed***

CALHOUN

County:

CITY OF BATTLE CREEK

Jurisdiction:

Printed on

Parcel Number:

6710-12-280-0

81,222C

95,268

76,678

18,590

2022

85,283C

116,130

97,168

18,962

2023

126,258S

126,258

105,628

20,630

2024

130,171C

133,000M

133,000

113,200

19,800

2025

Taxable

Value

Tribunal/

Other

Board of

Review

Assessed

Value

Building

Value

Land

Value

Year

Work Description for Permit PBR19-03002, Issued 10/10/2019: Removal and dispose

of current roof. Re-roof Total cost of improvement $16485.99

Land Improvement Cost Estimates

Description Rate Size % Good Cash Value

Ad-Hoc Unit-In-Place Items

Description Rate Size % Good Cash Value

 SHED 1$ PER SQFT 1.00 722 100 722

 Total Estimated Land Improvements True Cash Value = 722

 * Factors *

Description Frontage Depth Front Depth Rate %Adj. Reason Value

LKVW, CS ,HC 132.00 627.00 1.0000 0.0000 200 100* 0

LKVW, CS, HC 1.900 Acres 20,842 100 39,600

 * denotes lines that do not contribute to the total acreage calculation.

 132 Actual Front Feet, 1.90 Total Acres Total Est. Land Value = 39,600

Land Value Estimates for Land Table 00326.326 RURAL

KLO 10/31/2007 NOH/ LETTE

JKH 08/28/2003 INSPECTED

NOH 09/22/1997 INSPECTED

Who When What

Level

Rolling

Low

High

Landscaped

Swamp

Wooded

Pond

Waterfront

Ravine

Wetland

Flood Plain

X

 

 

 

 

 

 

 

 

 

 

 

 

Topography of 

Site

Dirt Road

Gravel Road

Paved Road

Storm Sewer

Sidewalk

Water

Sewer

Electric

Gas

Curb

Street Lights

Standard Utilities

Underground Utils.

 

 

X

 

 

 

X

X

X

 

 

 

 

Public

Improvements

Vacant

 

Improved

X

The Equalizer. Copyright (c) 1999 - 2009.

Licensed To: City of Battle Creek, County

of Calhoun, Michigan

Comments/Influences

PIONEER ACRES NO 2 LOT 80

Tax Description

ROWLAND,ANDREW M

12600 PERRY RD

BATTLE CREEK MI 49015-7934

Taxpayer's Name/Address

ROWLAND,ANDREW M

12600 PERRY RD

BATTLE CREEK MI 49015-7934

Owner's Name/Address

12600 PERRY RD

Property Address

2025 Est TCV 265,996 TCV/TFA: 166.25

MAP NO.: 635NW

P.R.E. 100% 06/05/2023 

COMPLETE

PBR19-03002

10/10/2019

Roofing Permits

School: LAKEVIEW SCHOOL DISTRICT

Status

Number

Date

Building Permit(s)

Zoning: R1R

Class: RESIDENTIAL-IMPROV

0.0

PROPERTY TRANSFER 

4585-0229

14-INTO/OUT OF TRUST

QC

09/22/2021

1

STEVENS,ROBERT L TRUST

STEVENS,ROBERT L

0.0

DEED

4733-0493

10-FORECLOSURE

SD

03/16/2023

120,619

AREMIS CAPITAL, LLC

STEVENS,ROBERT L TRUST

0.0

OTHER

4739/0157

21-NOT USED/OTHER

OTH

04/17/2023

0

STEVENS,ROBERT L AND HEIRS

STEVENS,ROBERT L TRUST

100.0

PROPERTY TRANSFER 

4755/335

08-ESTATE

PTA

05/19/2023

130,000

ROWLAND,ANDREW M

STEVENS,ROBERT L TRUST

Prcnt.

Trans.

Verified

By

Liber

& Page

Terms of Sale

Inst.

Type

Sale

Date

Sale

Price

Grantee

Grantor

06/25/2025

Page 2

Class: C +10

Effec. Age: 24

Floor Area: 1,600 

Total Base New : 334,524 E.C.F.

Total Depr Cost: 252,715 X 0.893

Estimated T.C.V: 225,674 

Cost Est. for Res. Bldg: 1 Single Family RANCH Cls C 10 Blt 1957

(11) Heating System: Forced Air w/ Ducts 

Ground Area = 1600 SF Floor Area = 1600 SF.

Phy/Ab.Phy/Func/Econ/Comb. % Good=76/100/100/100/76

Building Areas

Stories Exterior Foundation Size Cost New Depr. Cost 

1 Story Siding Basement 1,600 

 Total: 248,669 189,013

Other Additions/Adjustments

 Recreation Room 500 9,595 7,292 

 Basement, Outside Entrance, Below Grade 1 2,542 1,932 

Porches

 CCP (1 Story) 135 3,677 2,795 

 CCP (1 Story) 200 5,224 3,970 

Garages

Class: C Exterior: Siding Foundation: 42 Inch (Unfinished)

 Base Cost 576 24,630 18,719 

Class: C Exterior: Siding Foundation: 18 Inch (Unfinished)

 Base Cost 576 22,124 15,266 *6

Water/Sewer

 Public Sewer 1 1,483 1,127 

 Water Well, 150 Feet 1 8,533 6,485 

Built-Ins

 Appliance Allow. 1 2,747 2,088 

Fireplaces

 Interior 1 Story 1 5,300 4,028 

 Totals: 334,524 252,715

Notes: 

 ECF (90326 RURAL LK, CS, HC SCHOOLS) 0.893 => TCV: 225,674

Carport Area: 

Roof: 

Bsmnt Garage: 

Year Built: 1957

Car Capacity: 2

Class: C

Exterior: Siding

Brick Ven.: 0

Stone Ven.: 0

Common Wall: 1 Wall

Foundation: 42 Inch

Finished ?: 

Auto. Doors: 0

Mech. Doors: 0

Area: 576

% Good: 0

Storage Area: 0

No Conc. Floor: 0

 (17) Garage

CCP (1 Story)

CCP (1 Story)

135

200

Type

Area

 (16) Porches/Decks

Interior 1 Story

Interior 2 Story

2nd/Same Stack

Two Sided

Exterior 1 Story

Exterior 2 Story

Prefab 1 Story

Prefab 2 Story

Heat Circulator

Raised

Page 3

***

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

PROPERTY TAX APPEAL ANSWER FORM

VALUATION / EXEMPTION / CLASSIFICATION APPEAL

MOAHR DOCKET NO. 25-002352

Section 1: Respondent’s Contact Information

Filer Type: Local Unit of Government City Of Battle Creek (CALHOUN)

First Name

M.I.

Last Name/Company Name/Unit of Government

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

City or Town

State

Michigan

ZIP Code

Telephone Number

Fax Number

E-mail Address

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

First Name

Tyler

M.I.

S

Last Name

Malek

Firm Name (if any)

WCA Assessing

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

10 Division St N

Ste 112

City or Town

Battle Creek

State

Michigan

ZIP Code

49014

Telephone Number

269-966-3355

Fax Number

E-mail Address

tsmalek@battlecreekmi.gov

Section 3: Subject Property Information

Does the subject property have a Principal Residence Exemption of 50% or more? 

Yes

Are the parcels listed by Petitioner contiguous or adjoining? If not, list which parcels adjoin one another.

N/A 

Section 4: Explain Your Answer to this Appeal

Pursuant to Michigan Tax Tribunal Rule (TTR) 277(3), you MUST submit a copy of the notice giving rise to the appeal (e.g. Board of Review 

Decision, Notice of Uncapping, or Assessment Change Notice) with this Small Claims Answer, if applicable. If you do not submit this 

document, you may be held in default.

Page 2

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

ORLENE HAWKS

DIRECTOR

The SEV and Taxable Value represents 50% of Fair Market Value and all values in the City of Battle Creek have been uniformly assessed. All Assessment Change 

Notices were mailed to the property address,

which is the mailing address currently on file for the petitioner. 

Section 5: Jurisdictional Issues

IF PETITIONER IS APPEALING THE TRUE CASH AND/OR TAXABLE VALUES

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

If yes, check which BOR Petitioner attended: March

If no, was the Notice of Assessment properly sent to Petitioner prior to the March BOR? March*Submit a copy of the Notice of Assessment with the Answer.

If the July or December BOR revised the assessment(s) at issue, did it have authority? 

If yes, cite the Board’s authority.

Was the assessment(s) at issue established as the result of a clerical error or mutual mistake of fact? No

If yes, explain.

Is Petitioner appealing from a State Tax Commission Order? 

If so, what is the issue date?

IF PETITIONER IS APPEALING THE UNCAPPING OF TAXABLE VALUE

When was the Notice of Uncapping, if applicable, issued?

Under what statutory section was the Taxable Value uncapped?

IF PETITIONER IS APPEALING THE DENIAL OF A POVERTY EXEMPTION

Did Petitioner request a Poverty Exemption at a BOR? No

If Yes, check which BOR Petitioner attended: 

List the date the BOR denied Petitioner’s Poverty Exemption:

IF PETITIONER IS APPEALING THE DENIAL OF AN EXEMPTION 

OTHER THAN POVERTY, PRINCIPAL RESIDENCE, OR QUALIFIED AGRICULTURAL EXEMPTIONS

Did Petitioner request the exemption at the BOR?

Page 3

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

ORLENE HAWKS

DIRECTOR

No

If Yes, check which BOR Petitioner attended:

Tax Year(s) denied:

List the date the exemption was denied:

What statutory section did Petitioner request the subject property be exempt?

IF PETITIONER IS APPEALING THE CLASSIFICATION OF PROPERTY

What do you believe the classification should be: 

Real

Residential

Section 6: Valuation Information *Use the multiple parcel form for additional, contiguous parcels.

Parcel Identification Number:

6710-12-280-0

Classification of Property:

Real 

Residential

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

$133,000

Current Taxable Value as established by the BOR:

$130,171

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

$266,000

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

$133,000

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

$130,171

Electronic

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

TUBAL CoP 

Ere VAN 

RECEIVED 

MAY 1 3 2025 

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

LANSING 

MICHIGAN TAX TRIBUNAL 

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 1: Petitioner’s Contact Information 

First Name 

M.I. 

Last Name/Company Name 

Andrew 

M 

Rowland 

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

12600 Perry Road 

City or Town 

State 

ZIP Code 

Battle Creek 

MI 

49015 

Telephone Number 2699655296 

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

rightchoice269@hotmail.com 

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

} 

First Name 

M.I. 

Last Name 

Alex 

Cherney 

If 

) 

n 

Fmtene (Te Cherney Realty Advisors, LLC 

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

81 20th St. S, Suite A 

City or Town 

State 

ZIP Code 

Battle Creek 

MI 

49015 

Telephone Number 269-420-681 

1 

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

cherneyinc@gmail.com 

Section 3: Subject Property Information 

How many 

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

parcels are you | [7] veg* 

[yf] 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 muitiple, list first property's address] 

12600 Perry Rd., Battle Creek, MI 49015

Page 2

STATE 

OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON |. BROWN, DPA 

GOVERNOR 

I ANSING 

DIRECTOR 

Section 4: Issues Being Appealed (check 

ail that apply) 

[A True Cash and Taxable Value 

[J Poverty Exemption 

[J Taxable Value Only (calculation) 

[J Disabled Veterans Exemption 

[I] Uncapping of Taxable Value 

[J Eligible Manufacturing Personal Property (ESA) 

[C1 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 

The True Cash Value (TCV) and Taxable Value (TV) are significantly higher that the 

actual Market Value of the subject property. Numerous comparable sales, subject 

property information (including sale price, etc.) and an appraisal will be provided to the 

Tribunal. 

Section 6: Jurisdictional Issues 

Year(s) you ars appealing: 

2025 

Did you protest the assessment at a Board of Review (BOR)? [7] Yes 

[mm] No 

If Yes, check which BOR you attended AND attach the BOR decision: [3 aren 

[J duly 

[1 december 

If No, check the applicable reason{s): 

[i Not required to attend 

Assessment Change Notice was not recelved by Petitioner 

[| 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

Page 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 ldentification Number: 

6710-12-280-0 

Classification of Property: 

Reat 

Personal 

(check one) 

6 

Agricultural 

Commerclal 

Industrial 

Residential 

Timber-Cutover 

Devslopmental 

Utility 

(check one) 

Currant Assessed Value {also known as State Equalized Value) as established by the BOR: 

$130,171 

Current Taxable Value as established by the BOR: 

$130,171 

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

$150,000 

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

$75,000 

If you bellove the Taxable

Page 4

STAT

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

Andrew M Rowland,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 25-002352

City Of Battle Creek,

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: June 10, 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

Andrew M Rowland,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 25-002352

City Of Battle Creek,

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: June 10, 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.

Page 1

TUBAL CoP 

Ere VAN 

RECEIVED 

MAY 1 3 2025 

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

LANSING 

MICHIGAN TAX TRIBUNAL 

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 1: Petitioner’s Contact Information 

First Name 

M.I. 

Last Name/Company Name 

Andrew 

M 

Rowland 

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

12600 Perry Road 

City or Town 

State 

ZIP Code 

Battle Creek 

MI 

49015 

Telephone Number 2699655296 

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

rightchoice269@hotmail.com 

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

} 

First Name 

M.I. 

Last Name 

Alex 

Cherney 

If 

) 

n 

Fmtene (Te Cherney Realty Advisors, LLC 

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

81 20th St. S, Suite A 

City or Town 

State 

ZIP Code 

Battle Creek 

MI 

49015 

Telephone Number 269-420-681 

1 

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

cherneyinc@gmail.com 

Section 3: Subject Property Information 

How many 

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

parcels are you | [7] veg* 

[yf] 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 muitiple, list first property's address] 

12600 Perry Rd., Battle Creek, MI 49015

Page 2

STATE 

OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON |. BROWN, DPA 

GOVERNOR 

I ANSING 

DIRECTOR 

Section 4: Issues Being Appealed (check 

ail that apply) 

[A True Cash and Taxable Value 

[J Poverty Exemption 

[J Taxable Value Only (calculation) 

[J Disabled Veterans Exemption 

[I] Uncapping of Taxable Value 

[J Eligible Manufacturing Personal Property (ESA) 

[C1 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 

The True Cash Value (TCV) and Taxable Value (TV) are significantly higher that the 

actual Market Value of the subject property. Numerous comparable sales, subject 

property information (including sale price, etc.) and an appraisal will be provided to the 

Tribunal. 

Section 6: Jurisdictional Issues 

Year(s) you ars appealing: 

2025 

Did you protest the assessment at a Board of Review (BOR)? [7] Yes 

[mm] No 

If Yes, check which BOR you attended AND attach the BOR decision: [3 aren 

[J duly 

[1 december 

If No, check the applicable reason{s): 

[i Not required to attend 

Assessment Change Notice was not recelved by Petitioner 

[| 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

Page 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 ldentification Number: 

6710-12-280-0 

Classification of Property: 

Reat 

Personal 

(check one) 

6 

Agricultural 

Commerclal 

Industrial 

Residential 

Timber-Cutover 

Devslopmental 

Utility 

(check one) 

Currant Assessed Value {also known as State Equalized Value) as established by the BOR: 

$130,171 

Current Taxable Value as established by the BOR: 

$130,171 

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

$150,000 

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

$75,000 

If you bellove the Taxable

Page 4

STAT

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.