Record Finder / 26-002285-TT
Michigan

Angela Hagen Petitioner V City Of Battle Creek Respondent

Petitioner
Angela Hagen
Respondent
City Of Battle Creek

Case overview

Docket number
26-002285-TT
Status
Default Petitioner
CaseType
SC Property
Division
Small Claims Division
Judge
No judge assigned

Docket history

Line #SubjectFilerLine RefEnter Date/Post MarkFeeRelated Item
6DocumentationNot recordedNot recorded09/11/2026Not recordedDownload
Not recordedNot recordedNot recordedNot recordedNot recordedNot recordedDownload
5Order of Default of PetitionerNot recordedNot recorded09/10/2026Not recordedDownload
4Petition has been verifiedPET109/10/2026Not recordedDownload
Not recordedNot recordedNot recordedNot recordedNot recordedNot recordedDownload
3Notice of Docket Number SCNot recordedNot recorded09/10/2026Not recordedDownload
2Notice of Docket Number SCNot recordedNot recorded09/09/2026Not recordedDownload
1A petition was received.PETNot recorded06/11/2026$0.00Download
Not recordedNot recordedNot recordedNot recordedNot recordedNot recordedDownload

Documents

Read document text excerpt

Page 1

pre ZDocket # 

: 

2 

avy) ~00O 

- 

Notice of March Board of Review Action - 

fe oie 

10 N Division St, Suite 112 

Parcel Number: 

8070-00-035-0 

Battle Creek, MI 49014 

ph. 269-966-3355 EXT 1240 

www. battlecreekmi.gov 

Property Address: 

66 OAKLEY ST 

HAGAN, ANGELA G 

Property Class: 401 

66 OAKLEY ST 

BATTLE CREEK 

MI 

49037 

Petition #: MAR25-206 

Date Printed: 03/20/2026 

The Board of 

i 

j 

Rl 

vin: Da 4 completed their review of your property. The Board has made the 

| 

j 

10n 

based on the information supplied to them by you or your representative. 

The Board stat 

: 

value: 

§ = ollowng reason(s) for changing (or not changing) your assessed and/or taxable 

Board of Review Comments: 

io information was submitted to support the petitioner's value. 

Petitioner did not submit any evidence 

or the Board to consider. The Board of Review cannot change the taxable value when no additions or 

transfer of ownership has occurred. 

2026 

Original Assessed value (SEV) 

$92,600 

026 Board of Review Assessed Value decision 

$92,600 

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

riginal Taxable Value 

$79,235 

| 

$79,235 

1s 

you of the action taken by the Board of Review pursuant 10 your appeal or their review. An effort 

10 determine an assessment that is fair in relation to true cash value, as required by law, and equitable 

NOTICE: YOUR RIGHT TO FURTHER APPEAL 

e decision of your local Board of Review, a further appeal of the assessed value and/or 

>r 

qualified agricultural property exemption may be made to the Michigan Tax Tribunal, P.O. 

| Industrial Real, Development Real, Commercial Personal, Industrial Personal or 

date for filing such an appeal is May 31 of the current year, 2026 

ental Real, Timber-cut Over Real or Agricultural Personal Property; the 

31 

of the current year, 2026 

al can be found on the Michigan Tax Tribunal web site. The 

sessor may also make this form available. 

sal 

LORY 

A 

Ct 

SE

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

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: 26-002285

Is this case currently pending in the Small Claims Division? Yes

Party Filing Document 

Petitioner

Files

Document Type: Documentation

Attachment File Name: 20260911_112408

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.

SC_Order_of_Default_of_Petition.2026-09-10_15-27-54.pdfRead complete document text →
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

Angela Hagen,

Petitioner, MICHIGAN TAX TRIBUNAL

 SMALL CLAIMS DIVISION

v

 

MTT Docket No. 26-002285

City Of Battle Creek,

Respondent.

ORDER OF DEFAULT

The Tribunal has reviewed the file in the above-captioned case and finds that:

Petitioner did not submit a copy of the notice giving rise to the appeal (i.e., notice of 

action taken by Board of Review, uncapping notice, PRE denial notice, final assessment 

notice, etc.), as required by TTR 279. As such, Petitioner must submit the notice within 

14 days of the entry of this order.

Therefore,

IT IS ORDERED that Petitioner is HELD IN DEFAULT.

IT IS FURTHER ORDERED that the defaulted party shall cure the default, as indicated 

above, within 14 days of the entry of this order.1 

Failure to comply with this order will result in the defaulted party being required to file a 

motion to set aside the default (with appropriate filing fee).

By: /s/ Patricia L. Halm

Entered: September 10, 2026

1 “A submission by mail is considered filed on the date indicated by the United States Postal Service 

postmark on the envelope containing the submission. A submission without a postmark or with an illegible 

postmark is considered filed on the date the submission is received by the tribunal. A submission by 

commercial delivery service is considered filed on the date the submission is given to the commercial 

service for delivery to the tribunal as indicated by the receipt date on the package containing the 

submission. A submission by personal service is considered filed on the date the submission is received. 

A submission through the tribunal’s e-filing system by 11:59 p.m. on a business day is considered filed on 

that business day. A submission by email to the email address designated by the tribunal by 11:59 p.m. 

on a business day is considered filed on that business day. A submission on a Saturday, a Sunday, or a 

holiday is considered filed on the following business day, as provided by section 35a of the tax tribunal 

act, MCL 205.735a.” TTR 225(5).

Page 2

MTT Docket No. 26-002285

Page 2 of 2

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

Angela Hagen,

Petitioner, MICHIGAN TAX TRIBUNAL

 SMALL CLAIMS DIVISION

v

 

MTT Docket No. 26-002285

City Of Battle Creek,

Respondent.

ORDER OF DEFAULT

The Tribunal has reviewed the file in the above-captioned case and finds that:

Petitioner did not submit a copy of the notice giving rise to the appeal (i.e., notice of 

action taken by Board of Review, uncapping notice, PRE denial notice, final assessment 

notice, etc.), as required by TTR 279. As such, Petitioner must submit the notice within 

14 days of the entry of this order.

Therefore,

IT IS ORDERED that Petitioner is HELD IN DEFAULT.

IT IS FURTHER ORDERED that the defaulted party shall cure the default, as indicated 

above, within 14 days of the entry of this order.2 

Failure to comply with this order will result in the defaulted party being required to file a 

motion to set aside the default (with appropriate filing fee).

By: /s/ Patricia L. Halm

Entered: September 10, 2026

2 “A submission by mail is considered filed on the date indicated by the United States Postal Service 

postmark on the envelope containing the submission. A submission without a postmark or with an illegible 

postmark is considered filed on the date the submission is received by the tribunal. A submission by 

commercial delivery service is considered filed on the date the submission is given to the commercial 

service for delivery to the tribunal as indicated by the receipt date on the package containing the 

submission. A submission by personal service is considered filed on the date the submission is received. 

A submission through the tribunal’s e-filing system by 11:59 p.m. on a business day is considered filed on 

that business day. A submission by email to the email address designated by the tribunal by 11:59 p.m. 

on a business day is considered filed on that business day. A submission on a Saturday, a Sunday, or a 

holiday is considered filed on the following business day, as provided by section 35a of the tax tribunal 

act, MCL 205.735a.” TTR 225(5).

Page 4

MTT Docket No. 26-002285

Page 2 of 2

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.

city tax letter 2nd appaeal completed.pdfRead complete document text →
Read document text excerpt

Page 1

To: Whom it may concern 

Date: June 4, 2026, 2026 

Property Address: 66 Oakley St Battle Creek, MI 

Parcel ID: 8070-00-035-0 

Subject: Formal Protest of 2026 Assessment – Lack of Uniformity 

To the Board of Review, 

I am writing to formally protest the 2026 assessment for my property. My 2025 property taxes 

were $3,928, and my current notice indicates another increase. This valuation is significantly 

higher than all comparable properties in my immediate area, creating a severe lack of uniformity. 

I have attached photos to show there have been no upgrades new windows are still needed the 

furnace is old, the hot water heater is old (no picture there was not a sticker on it the inspector at 

time of purchase indicated its about the age of the furnace). 

Under Michigan law, assessments must be uniform. Currently, my tax burden is nearly double 

that of my neighbors. Below is a comparison of my tax liability against three nearby comparable 

properties: 

Per the BS&A 

My Property: 66 Oakley st Battle Creek MI $3,928 

Neighbor A: 64 Oakley st Battle Creek MI $2,085 year (next door) 

Neighbor B: 70 Oakley st Battle Creek MI $1,970 year (other side next door) 

Neighbor C: 71 Oakley st Battle Creek MI $ 1,861 year across the street 

Uniformity: There is no physical justification (such as square footage, lot size 70 Oakley has the 

same amount of property, or renovations) for my property to be valued thousands of dollars 

higher than the neighbors listed above. I added a fence when I first moved in and that was added 

to a previous tax year, I have only live here three years and it is becoming unaffordable due to 

the constant raise in taxes each year/season. 

Assessment Error: I believe the "Market Adjustment" applied to my property for 2026 is based 

on an incorrect Economic Condition Factor (ECF) that does not reflect the actual market value of 

my specific home. 

Correction Requested: I respectfully request that the Board of Review lower my Assessed Value 

(AV) to align with the average of my immediate neighbors, bringing my tax liability closer to the 

neighborhood ceiling of approximately $2,000. 

Thank you for your time, 

Angela Hagen

Page 2

ee 

IRE, 

HEH 

HAT 

LiiiLL 

FE 

FH 

HHH 

HH 

H 

Hit HE 

i 

hte 

snus 

Emme 

0 

HHT 

ttt 

| 

TH 

mn 

ttt LLL 

LL 

I ENERAER NEES A 

441 

en 

tik 

4 4 1 14 

TTT 

EE a 

amma 

ds 

TIT 

E 

l 

Tr 

Hr 

PH 

INTE EEE. 

EE 

EE 

INENNORENTREeEL 

Ba 

a TT 

a 

wr bw 

= 

a Ens 

Ahi 

iiid 

SLL lliill 

iti iid 

BE 

EE 

Lilillll 

+ 

EE 

EEE 

wo dbaadd 

Lb 

dota 

et SIE 

4444 LL 

SEES 

EEE 

a8! 

+ 

11 

T 

Es 

r 

I 

A 

DR 

WR 

BS ++ 

EE 

aL 

an 

yor ery 

a 

EE 

tt 

Ba 

oF SE SP 

IEEE 

-E 

aEEEEEN 

1 - 

+4414 Lit 

FE 

WA 

| BFE BSE. 

id 

Ape 

a 

i i 

—— 

mee TW WR 

+r 

i 

TE 

hE 

a 

en. 

+ 

i» 

BE 

a 

bd lkiay 

“

Page 3

Hit 

1 

re 

a 

iH 

Hi 

[iL 

fii 

ii 

| 

: 

1:2 

tH 

Ex 

+] 

HE 

FEET 

i 

ih 

i 

{Ee 

+ 

i 

¢ 

HE 

1 

i ity 

HE 

I 

——————————— 

stil 

ss 

a 

; 

| 

=e 

Eh 

i {ili 

Li 

i hin 

fills 

bi 

riffs 

sR 

rT 

HH 

i 

EE 

faba 

i 

Hi 

fro 

i 

: 

it 

i 

i 

| 

il 

i 

| 

ii 

hn 

li 

i 

fii 

ii i 

- 

HE 

i 

igi 

| 

i 

Lesit 

= 

Hs 

HEE 

= 

PE 

== 

— 

EEE 

mew mm hh 

ill 

; 

ches 

HTH 

i HEHE 

iinees 

So 

Hiss 

i 

Fn le TEE 

p 

" 

—— 

i 

brid LE Ee 

BT i 

—

Page 4

Fh 

d 9 TE 

ih 

! 

mil 

TE 

aN 

WN by 

-s 

I 

ov 

1: 

d 

| 

: 

- 

F 

hy 

9 

[ 

3 

" 

ia 

r 

5 

’ 

f 

H 

, 

§ 

/ 

§ 

’ 

/ 

J 

[) 

’ 

/ 

As 

i 

[] 

/ 

’ 

1 

J 

J 

/] 

/] /] 7 

s 

/" 

A 

/ 

f 

/ 

[/ 

[/ 

/ 

J 

/, 

/ 

/ 

/ 

/ 

/ 

J 

[/ 

/ 

/ 

/ 

/ 

/)

Page 5

fa i 

2 

h 

9 

0 

Fr 

= 

Fas 

REF a 

i 

ol 

~ 

] 

TAY 

oo 

£0 

a. 

le i 

Yi 

VAY 

AY 

io 

a 

JF 

Fa 

FW 

| 

[ 

Nits 

ol 

3 

Po 

| 

ya] 

YAY 

= 

= 

- 

=F 

TAT 

¢ 

El 

+ 

TR) 

a 

hd 

pe NL 

Ar pion 

4 

A 

\ 

a 

Vig ® nN 

- 

3 

o 

5 

= 

LS 

oY 

" 

~ C- 

2 

Jas.” 

aed 

Ay 

Ap = 

“1 

a 

pW 

SAG 

[5 

a 

- 

¥ Ad 

14 

ks 

he 

_- 

A 

pw 

uy 

a" 

| ¥ 

fe —— 

i - 

wl 

on 

gull] 

“ 

ls 

fv 

3 

fail 

la 

ale. 

_— 

= 

{in 

CB 

&] 

i 

2 

Ks 

[] 

Ld 

4B 

5) 

RY 

55 

a Led] 

tt 

» 

A 

rr 

p—— 

i a 

LEE wd 

| = 3 

2.4 

Y r= 

CA 

_—- 

- 

 — 

y= 

Pe] 

De 

— 

a 

ee 

— 

gi 

BE 

Sh 

J 

EF 

vi 

XT. 

prt 

A 

I 

WR 

Rad he, 

Ho 

wf =r 

| 

L 

gl | 

ap 

=% 

auld, TY 

¥] 

11 

[4 

® 

wot 

BB 

VY . 

~ 

Sy 

$a Fh 

ar [Gi 

Ny 

o 

“ag 

wy 

TO 

pe 

} 

‘ 

3 

Ro 

"ir 

HEATING 

he Esp 

Ea 

A 

HODGSON 

COOLING 

962-69 ‘aks 

NN * 

«7 

h yo 

964-HEAT 

- 

BE 

| 

Hl 

NIGHTS 

- 

ie 

Y 

Slee 

et. 

pu 

my 

=x, 

i 

DA 

Vl 

~~) 

da 

7, 

(75) 

— 

N 

i 

SA 

aT 

ry 

“a 

TZ 

MA ) 

/ 

A Fx 

~— 7/2 

rs 

hc, 

ros — 

Jag 

f 

Cea 

% 

“fn 

ta. 

a, 

Te 

¥ 

3 IY 22 Qlognd Che) 

2 

ee 

SEE 

Ee 

en 

GC 

nm 

, 

os . 

Bn, 

a) OA 

=) 

I» 

Feu 

> 

ai 

ID 

a 

= wel 

= 

al 

La 

) 

V 

-] 

g° 

a) 

5 

ar 

f 3 

3 

re 

fa 

AY, 

y 

4 

go, A 

rd 

Lv 

i) 

A 

fe 

5 

Rg 

_ 

al 

§ 

T 

£4 

&. 

iy 

LA 

5 

7 

& 

\ 

J 

in 

» 

BR a 

ie 

if 

LTRS 

5 

AR 

= 

amy 

4 

LL 

agi 

im 

1 AR 

f 

igs 

adh 

2Y 

Lo 

| 

lL 

* 

A. 

vt 

EK 

Lad 

A a. 

5 

- 

by 

% 

& 

0 

Bs 

“> 

i 

« 

4 

2% 

pts | 

i 

| 3 

BO, 

54 

4 

k 

y 

i ¥ 

9 

HN 

i 

 +& 

Er 

2 

4 

del 

4 

\ 

wl 

= 

1% 

of 2 

PF gy 

i 

£1j 

Fa 

a 

“ 

or 

af 

+e 

NL 

a 

| 

Za 

Fo 

| 

di 

yy, 

i 

Li 

Em 

Tw 

'y 

iy 

Py 

8 

. 

thas 

rE 

E> 

a 

ol 

- 

hr " es 

OYE 

Pp 

» 

5 

he | 

wy 

LT ae 

Fe 

fa, 

«BF 

ah 

i ay 

a 

4" 

Ved 

A 

ty 

0 

|5% 

y 

XN 

fe 

Ty 

p- | 4 

yA 

Ty 

ih 

A 9 

a 

1 

A 

J 

ig 

oo 

44 

“A 

Ny 

Tarde, 

0 4 

[A 

= 

LW 

4; 7 

¥ 

od J 

A 

LE 7.x 

h 

$= 

Ta» 

Firm 

Lid 

mill 

w= BLY ; 

Lg. 

- 

.« 

3 

E 

f 

Te 

(ate 

& 

Za 

#4 wl 

ol 

a 

Bn 

2 

a 

Re 

&, 

¥ 

# 

» 

¥ 

4 

Se ah “ym 

v1 \ 

a! 

3 

Ly 

od 

aw 

fr! 

fj 

i 

{A 

a 

Td 

LLIN 

LA 

Tid 

2 vs lid 

[3 

+ Yi 

fig - 

ey 

a3 

ke 

b 

4 pl. Je 

fa 

5 

' a= 

Vi 

i, 

oF 1:1 

| 

[==] 

, = 

oA 

Ea 

4 

M1 

Kray 

Be 

WN 

| 

il 

Rage = 

Fa 

ah 

LL 

- 

RT 

pt 

fh 

| 

1] 

He 

5 Js 

al 

We 

Se 

om 

of | 

id 

oh) 

| 

a 

id 

10d 

| 

fn? Ni 

25 | 

i 

v 

» 

% 

oN 

fre 

RP’ 

(1 

oy 

EY 

yr) 

aN br 

ay Ap -2 

% 

1 

ail 

f= 

AT 

NE 

4 

ma ¥ 

VE 

ay 

my! 

AEA Ce 

2 

ag 

Y= 

Sg 4 

Fa 

a) 

gs 

al 

LB 

ar 

t a 

| 18] 

OD 

- 

Fa 

W 

a. 

Pid 

n 

Wy 

i] 

® ¥ 

i 

T— 

hab 

wn Sen 

TN 

—— 

XR 

rl 

LS 

’

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.

scpetition_valuation.pdfRead complete document text →
Read document text excerpt

Page 1

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA 

DIRECTOR

1 of 3

PROPERTY TAX APPEAL PETITION FORM

VALUATION / UNCAPPING APPEAL

MTT DOCKET NO. 

Petitioner’s Contact Information:

Filer Type:

Individual

Local Unit of Government:

First Name

Angela

M.I.

Last Name

Hagen

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

66 Oakely St

City or Town

Battle Creek

State

Michigan

ZIP Code

49037

Telephone Number

2696726228

E-mail Address

angelahagen6@gmail.com

Subject Property Information:

How many parcels are you appealing?

1

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

*If no, you must file separate appeals for each parcel

N/A 

Property Address (No., Street)

66 Oakley st

City or Town

Battle Creek

County

Calhoun

State

Michigan

ZIP Code

49037

Taxing Authority (City or Township)

Unknown

Check which of the following you are appealing: (check all that apply)

True Cash and Taxable Values

 

Please Explain the Reason for this Appeal:

Page 2

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA 

DIRECTOR

2 of 3

Petitioner appeals the 2026 assessment of the subject property based on lack of uniformity and over evaluation. The current assessed value is inconsistent with 

the market value of comparable immediate neighborhood properties. specifically the property is assessed at $3,928 where as adjacent properties of similar 

condition and size a assessed significantly lower according to BS&A online information Under Michigan law, assessments must be uniform. Currently, my tax 

burden is nearly double

that of my neighbors. Below is a comparison of my tax liability against three nearby comparable

properties:

Per the BS&A

My Property: 66 Oakley st Battle Creek MI $3,928

Neighbor A: 64 Oakley st Battle Creek MI $2,085 year (next door)

Neighbor B: 70 Oakley st Battle Creek MI $1,970 year (other side next door)

Neighbor C: 71 Oakley st Battle Creek MI $ 1,861 year across the street

The local board of review denied the protest citing no proof however, the petitioner lacks the financial means to obtain a professional appraisal. This assessment 

increase creates an unsustainable financial burden. Petitioner asserts that the cities valuation is not uniform with surrounding properties. 

Under Michigan constitution assessments must be uniform for properties if similar classification and characteristics. The current assessment created an 

inequitable tax burden on the petitioner compared to other properties in the same neighborhood.

Jurisdictional Issues:

Did you protest the assessment at a Board of Review? No

If Yes, check which Board of Review you attended: 

If No, please check the applicable reason(s):

Not required to attend

Year(s) Under Appeal:

1

 

Valuation Information for Each Parcel under Appeal:

Parcel Number:

8070-00-35-0

Classification of Property: Real (check one)

Residential (check one)

Current Assessed Value as established by the Board of Review:

92600

Current Taxable Value as established by the Board of Review:

79235

What do you believe is the fair market value?

180000

Page 3

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA 

DIRECTOR

3 of 3

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

90000

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

 

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

Petitioner’s Signature: 

/s/ Angela Hagen

Attorney or Authorized Agent’s Signature:

/s/ 

Fee Information:

If you do not have a Principal Residence Exemption of at least 50% at the time of the filing of this petition, you are required to pay a filing fee for 

the filing of this appeal.

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.

Property tax appeal: Residential** Non-Residential

SEV or TV in contention*

 

 Filing fee*** Filing Fee**

$100,000 or less...........................................................................................$ 125.00 $250.00

$100,000.01 to $500,000.00.........................................................................$ 200.00 N/A

More than $500,000…..................................................................................$ 300.00 N/A

Does the subject property have a principal residence exemption of at least 50% as of the date of the filing of this petition?

Yes

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.

SC_Notice_of_Docket_Number.2026-09-10_15-26-50.pdfRead complete document text →
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

Angela Hagen,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 26-002285

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: September 10, 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

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

Angela Hagen,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 26-002285

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: September 10, 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.

SC_Notice_of_Docket_Number.2026-09-09_16-59-20.pdfRead complete document text →
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

Angela Hagen,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 26-002285

Unknown,

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: September 9, 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.

city tax letter 2nd appaeal completed.pdfRead complete document text →
Read document text excerpt

Page 1

To: Whom it may concern 

Date: June 4, 2026, 2026 

Property Address: 66 Oakley St Battle Creek, MI 

Parcel ID: 8070-00-035-0 

Subject: Formal Protest of 2026 Assessment – Lack of Uniformity 

To the Board of Review, 

I am writing to formally protest the 2026 assessment for my property. My 2025 property taxes 

were $3,928, and my current notice indicates another increase. This valuation is significantly 

higher than all comparable properties in my immediate area, creating a severe lack of uniformity. 

I have attached photos to show there have been no upgrades new windows are still needed the 

furnace is old, the hot water heater is old (no picture there was not a sticker on it the inspector at 

time of purchase indicated its about the age of the furnace). 

Under Michigan law, assessments must be uniform. Currently, my tax burden is nearly double 

that of my neighbors. Below is a comparison of my tax liability against three nearby comparable 

properties: 

Per the BS&A 

My Property: 66 Oakley st Battle Creek MI $3,928 

Neighbor A: 64 Oakley st Battle Creek MI $2,085 year (next door) 

Neighbor B: 70 Oakley st Battle Creek MI $1,970 year (other side next door) 

Neighbor C: 71 Oakley st Battle Creek MI $ 1,861 year across the street 

Uniformity: There is no physical justification (such as square footage, lot size 70 Oakley has the 

same amount of property, or renovations) for my property to be valued thousands of dollars 

higher than the neighbors listed above. I added a fence when I first moved in and that was added 

to a previous tax year, I have only live here three years and it is becoming unaffordable due to 

the constant raise in taxes each year/season. 

Assessment Error: I believe the "Market Adjustment" applied to my property for 2026 is based 

on an incorrect Economic Condition Factor (ECF) that does not reflect the actual market value of 

my specific home. 

Correction Requested: I respectfully request that the Board of Review lower my Assessed Value 

(AV) to align with the average of my immediate neighbors, bringing my tax liability closer to the 

neighborhood ceiling of approximately $2,000. 

Thank you for your time, 

Angela Hagen

Page 2

ee 

IRE, 

HEH 

HAT 

LiiiLL 

FE 

FH 

HHH 

HH 

H 

Hit HE 

i 

hte 

snus 

Emme 

0 

HHT 

ttt 

| 

TH 

mn 

ttt LLL 

LL 

I ENERAER NEES A 

441 

en 

tik 

4 4 1 14 

TTT 

EE a 

amma 

ds 

TIT 

E 

l 

Tr 

Hr 

PH 

INTE EEE. 

EE 

EE 

INENNORENTREeEL 

Ba 

a TT 

a 

wr bw 

= 

a Ens 

Ahi 

iiid 

SLL lliill 

iti iid 

BE 

EE 

Lilillll 

+ 

EE 

EEE 

wo dbaadd 

Lb 

dota 

et SIE 

4444 LL 

SEES 

EEE 

a8! 

+ 

11 

T 

Es 

r 

I 

A 

DR 

WR 

BS ++ 

EE 

aL 

an 

yor ery 

a 

EE 

tt 

Ba 

oF SE SP 

IEEE 

-E 

aEEEEEN 

1 - 

+4414 Lit 

FE 

WA 

| BFE BSE. 

id 

Ape 

a 

i i 

—— 

mee TW WR 

+r 

i 

TE 

hE 

a 

en. 

+ 

i» 

BE 

a 

bd lkiay 

“

Page 3

Hit 

1 

re 

a 

iH 

Hi 

[iL 

fii 

ii 

| 

: 

1:2 

tH 

Ex 

+] 

HE 

FEET 

i 

ih 

i 

{Ee 

+ 

i 

¢ 

HE 

1 

i ity 

HE 

I 

——————————— 

stil 

ss 

a 

; 

| 

=e 

Eh 

i {ili 

Li 

i hin 

fills 

bi 

riffs 

sR 

rT 

HH 

i 

EE 

faba 

i 

Hi 

fro 

i 

: 

it 

i 

i 

| 

il 

i 

| 

ii 

hn 

li 

i 

fii 

ii i 

- 

HE 

i 

igi 

| 

i 

Lesit 

= 

Hs 

HEE 

= 

PE 

== 

— 

EEE 

mew mm hh 

ill 

; 

ches 

HTH 

i HEHE 

iinees 

So 

Hiss 

i 

Fn le TEE 

p 

" 

—— 

i 

brid LE Ee 

BT i 

—

Page 4

Fh 

d 9 TE 

ih 

! 

mil 

TE 

aN 

WN by 

-s 

I 

ov 

1: 

d 

| 

: 

- 

F 

hy 

9 

[ 

3 

" 

ia 

r 

5 

’ 

f 

H 

, 

§ 

/ 

§ 

’ 

/ 

J 

[) 

’ 

/ 

As 

i 

[] 

/ 

’ 

1 

J 

J 

/] 

/] /] 7 

s 

/" 

A 

/ 

f 

/ 

[/ 

[/ 

/ 

J 

/, 

/ 

/ 

/ 

/ 

/ 

J 

[/ 

/ 

/ 

/ 

/ 

/)

Page 5

fa i 

2 

h 

9 

0 

Fr 

= 

Fas 

REF a 

i 

ol 

~ 

] 

TAY 

oo 

£0 

a. 

le i 

Yi 

VAY 

AY 

io 

a 

JF 

Fa 

FW 

| 

[ 

Nits 

ol 

3 

Po 

| 

ya] 

YAY 

= 

= 

- 

=F 

TAT 

¢ 

El 

+ 

TR) 

a 

hd 

pe NL 

Ar pion 

4 

A 

\ 

a 

Vig ® nN 

- 

3 

o 

5 

= 

LS 

oY 

" 

~ C- 

2 

Jas.” 

aed 

Ay 

Ap = 

“1 

a 

pW 

SAG 

[5 

a 

- 

¥ Ad 

14 

ks 

he 

_- 

A 

pw 

uy 

a" 

| ¥ 

fe —— 

i - 

wl 

on 

gull] 

“ 

ls 

fv 

3 

fail 

la 

ale. 

_— 

= 

{in 

CB 

&] 

i 

2 

Ks 

[] 

Ld 

4B 

5) 

RY 

55 

a Led] 

tt 

» 

A 

rr 

p—— 

i a 

LEE wd 

| = 3 

2.4 

Y r= 

CA 

_—- 

- 

 — 

y= 

Pe] 

De 

— 

a 

ee 

— 

gi 

BE 

Sh 

J 

EF 

vi 

XT. 

prt 

A 

I 

WR 

Rad he, 

Ho 

wf =r 

| 

L 

gl | 

ap 

=% 

auld, TY 

¥] 

11 

[4 

® 

wot 

BB 

VY . 

~ 

Sy 

$a Fh 

ar [Gi 

Ny 

o 

“ag 

wy 

TO 

pe 

} 

‘ 

3 

Ro 

"ir 

HEATING 

he Esp 

Ea 

A 

HODGSON 

COOLING 

962-69 ‘aks 

NN * 

«7 

h yo 

964-HEAT 

- 

BE 

| 

Hl 

NIGHTS 

- 

ie 

Y 

Slee 

et. 

pu 

my 

=x, 

i 

DA 

Vl 

~~) 

da 

7, 

(75) 

— 

N 

i 

SA 

aT 

ry 

“a 

TZ 

MA ) 

/ 

A Fx 

~— 7/2 

rs 

hc, 

ros — 

Jag 

f 

Cea 

% 

“fn 

ta. 

a, 

Te 

¥ 

3 IY 22 Qlognd Che) 

2 

ee 

SEE 

Ee 

en 

GC 

nm 

, 

os . 

Bn, 

a) OA 

=) 

I» 

Feu 

> 

ai 

ID 

a 

= wel 

= 

al 

La 

) 

V 

-] 

g° 

a) 

5 

ar 

f 3 

3 

re 

fa 

AY, 

y 

4 

go, A 

rd 

Lv 

i) 

A 

fe 

5 

Rg 

_ 

al 

§ 

T 

£4 

&. 

iy 

LA 

5 

7 

& 

\ 

J 

in 

» 

BR a 

ie 

if 

LTRS 

5 

AR 

= 

amy 

4 

LL 

agi 

im 

1 AR 

f 

igs 

adh 

2Y 

Lo 

| 

lL 

* 

A. 

vt 

EK 

Lad 

A a. 

5 

- 

by 

% 

& 

0 

Bs 

“> 

i 

« 

4 

2% 

pts | 

i 

| 3 

BO, 

54 

4 

k 

y 

i ¥ 

9 

HN 

i 

 +& 

Er 

2 

4 

del 

4 

\ 

wl 

= 

1% 

of 2 

PF gy 

i 

£1j 

Fa 

a 

“ 

or 

af 

+e 

NL 

a 

| 

Za 

Fo 

| 

di 

yy, 

i 

Li 

Em 

Tw 

'y 

iy 

Py 

8 

. 

thas 

rE 

E> 

a 

ol 

- 

hr " es 

OYE 

Pp 

» 

5 

he | 

wy 

LT ae 

Fe 

fa, 

«BF 

ah 

i ay 

a 

4" 

Ved 

A 

ty 

0 

|5% 

y 

XN 

fe 

Ty 

p- | 4 

yA 

Ty 

ih 

A 9 

a 

1 

A 

J 

ig 

oo 

44 

“A 

Ny 

Tarde, 

0 4 

[A 

= 

LW 

4; 7 

¥ 

od J 

A 

LE 7.x 

h 

$= 

Ta» 

Firm 

Lid 

mill 

w= BLY ; 

Lg. 

- 

.« 

3 

E 

f 

Te 

(ate 

& 

Za 

#4 wl 

ol 

a 

Bn 

2 

a 

Re 

&, 

¥ 

# 

» 

¥ 

4 

Se ah “ym 

v1 \ 

a! 

3 

Ly 

od 

aw 

fr! 

fj 

i 

{A 

a 

Td 

LLIN 

LA 

Tid 

2 vs lid 

[3 

+ Yi 

fig - 

ey 

a3 

ke 

b 

4 pl. Je 

fa 

5 

' a= 

Vi 

i, 

oF 1:1 

| 

[==] 

, = 

oA 

Ea 

4 

M1 

Kray 

Be 

WN 

| 

il 

Rage = 

Fa 

ah 

LL 

- 

RT 

pt 

fh 

| 

1] 

He 

5 Js 

al 

We 

Se 

om 

of | 

id 

oh) 

| 

a 

id 

10d 

| 

fn? Ni 

25 | 

i 

v 

» 

% 

oN 

fre 

RP’ 

(1 

oy 

EY 

yr) 

aN br 

ay Ap -2 

% 

1 

ail 

f= 

AT 

NE 

4 

ma ¥ 

VE 

ay 

my! 

AEA Ce 

2 

ag 

Y= 

Sg 4 

Fa 

a) 

gs 

al 

LB 

ar 

t a 

| 18] 

OD 

- 

Fa 

W 

a. 

Pid 

n 

Wy 

i] 

® ¥ 

i 

T— 

hab 

wn Sen 

TN 

—— 

XR 

rl 

LS 

’

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.

scpetition_valuation.pdfRead complete document text →
Read document text excerpt

Page 1

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA 

DIRECTOR

1 of 3

PROPERTY TAX APPEAL PETITION FORM

VALUATION / UNCAPPING APPEAL

MTT DOCKET NO. 

Petitioner’s Contact Information:

Filer Type:

Individual

Local Unit of Government:

First Name

Angela

M.I.

Last Name

Hagen

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

66 Oakely St

City or Town

Battle Creek

State

Michigan

ZIP Code

49037

Telephone Number

2696726228

E-mail Address

angelahagen6@gmail.com

Subject Property Information:

How many parcels are you appealing?

1

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

*If no, you must file separate appeals for each parcel

N/A 

Property Address (No., Street)

66 Oakley st

City or Town

Battle Creek

County

Calhoun

State

Michigan

ZIP Code

49037

Taxing Authority (City or Township)

Unknown

Check which of the following you are appealing: (check all that apply)

True Cash and Taxable Values

 

Please Explain the Reason for this Appeal:

Page 2

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA 

DIRECTOR

2 of 3

Petitioner appeals the 2026 assessment of the subject property based on lack of uniformity and over evaluation. The current assessed value is inconsistent with 

the market value of comparable immediate neighborhood properties. specifically the property is assessed at $3,928 where as adjacent properties of similar 

condition and size a assessed significantly lower according to BS&A online information Under Michigan law, assessments must be uniform. Currently, my tax 

burden is nearly double

that of my neighbors. Below is a comparison of my tax liability against three nearby comparable

properties:

Per the BS&A

My Property: 66 Oakley st Battle Creek MI $3,928

Neighbor A: 64 Oakley st Battle Creek MI $2,085 year (next door)

Neighbor B: 70 Oakley st Battle Creek MI $1,970 year (other side next door)

Neighbor C: 71 Oakley st Battle Creek MI $ 1,861 year across the street

The local board of review denied the protest citing no proof however, the petitioner lacks the financial means to obtain a professional appraisal. This assessment 

increase creates an unsustainable financial burden. Petitioner asserts that the cities valuation is not uniform with surrounding properties. 

Under Michigan constitution assessments must be uniform for properties if similar classification and characteristics. The current assessment created an 

inequitable tax burden on the petitioner compared to other properties in the same neighborhood.

Jurisdictional Issues:

Did you protest the assessment at a Board of Review? No

If Yes, check which Board of Review you attended: 

If No, please check the applicable reason(s):

Not required to attend

Year(s) Under Appeal:

1

 

Valuation Information for Each Parcel under Appeal:

Parcel Number:

8070-00-35-0

Classification of Property: Real (check one)

Residential (check one)

Current Assessed Value as established by the Board of Review:

92600

Current Taxable Value as established by the Board of Review:

79235

What do you believe is the fair market value?

180000

Page 3

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA 

DIRECTOR

3 of 3

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

90000

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

 

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

Petitioner’s Signature: 

/s/ Angela Hagen

Attorney or Authorized Agent’s Signature:

/s/ 

Fee Information:

If you do not have a Principal Residence Exemption of at least 50% at the time of the filing of this petition, you are required to pay a filing fee for 

the filing of this appeal.

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.

Property tax appeal: Residential** Non-Residential

SEV or TV in contention*

 

 Filing fee*** Filing Fee**

$100,000 or less...........................................................................................$ 125.00 $250.00

$100,000.01 to $500,000.00.........................................................................$ 200.00 N/A

More than $500,000…..................................................................................$ 300.00 N/A

Does the subject property have a principal residence exemption of at least 50% as of the date of the filing of this petition?

Yes

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.