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 # | Subject | Filer | Line Ref | Enter Date/Post Mark | Fee | Related Item |
|---|---|---|---|---|---|---|
| 6 | Documentation | Not recorded | Not recorded | 09/11/2026 | Not recorded | Download |
| Not recorded | Not recorded | Not recorded | Not recorded | Not recorded | Not recorded | Download |
| 5 | Order of Default of Petitioner | Not recorded | Not recorded | 09/10/2026 | Not recorded | Download |
| 4 | Petition has been verified | PET | 1 | 09/10/2026 | Not recorded | Download |
| Not recorded | Not recorded | Not recorded | Not recorded | Not recorded | Not recorded | Download |
| 3 | Notice of Docket Number SC | Not recorded | Not recorded | 09/10/2026 | Not recorded | Download |
| 2 | Notice of Docket Number SC | Not recorded | Not recorded | 09/09/2026 | Not recorded | Download |
| 1 | A petition was received. | PET | Not recorded | 06/11/2026 | $0.00 | Download |
| Not recorded | Not recorded | Not recorded | Not recorded | Not recorded | Not recorded | Download |
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.
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.
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.
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.
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.
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.
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.
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.