Argos Building LLC Petitioner Vs. City Of Kalamazoo Respondent

Page 1

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA

DIRECTOR

MICHIGAN TAX TRIBUNAL · 611 W. OTTAWA ST., LANSING, MI 48933 · 517-335-9760

PO BOX 30232, LANSING, MI 48909 · Other Carriers: 2407 N GRAND RIVER AVE, LANSING, MI 48906

NOTICE OF JUNE 16- 30, 2027 PREHEARING GENERAL CALL AND ORDER OF 

PROCEDURE

Argos Building LLC,

Petitioner,

v

 

 

City Of Kalamazoo,

Respondent.

 MTT Docket No. 26-000813

Please be advised that 26-000813 has been placed on a two-week Prehearing General 

Call commencing June 16, 2027. Unless ordered otherwise, parties will be notified at 

least 28 days before they are scheduled to appear. Scheduling will not necessarily 

occur in the order in which the cases are listed below.

Parties are required to submit a valuation disclosure or written notification that no 

valuation disclosure is required by the dates indicated herein. A “valuation disclosure” 

is defined as documentary or other tangible evidence in a property tax proceeding that a 

party relies upon in support of the party’s contention as to the true cash value of the 

subject property or any portion thereof and contains the party’s value conclusion and 

data, valuation methodology, analysis or reasoning. See TTR 203 and TTR 241.

Users who file documents with the Tribunal are advised that filed documents are 

public records and will appear for public viewing on the Tribunal’s Tax Docket 

Lookup. If a user wishes to file a document for consideration by the Tribunal and 

prevent its publication on the Tax Docket Lookup, the user MUST file a Motion for 

Protective Order under MCR 2.302(C)(8). If a Protective Order is issued, documents 

covered by the order will not be published. Documents filed prior to the issuance of a 

Protective Order will be published.

In accordance with MCR 1.109(D)(9) and TTR 209, the responsibility for excluding or 

redacting personal identifying information (PII) from all documents filed with or offered to 

the Tribunal rests solely with the parties and their attorneys. The Tribunal is not 

responsible for or required to review, redact, or screen documents at the time of filing 

for PII whether filed electronically or on paper. A party, representative, or interested 

person (i.e. third party not part of an appeal) may request that the Tribunal redact PII 

contained in a previously filed document by submitting a Request for Redactions. The 

Request for Redactions form is available on the Entire Tribunal and Small Claims pages 

of the Tribunal’s website. 

Please refer to the Tribunal’s FAQs and Glossary of Terms pages on the Tribunal’s 

website for more information.

Page 2

MTT Docket No. 26-000813

Page 2 of 3

IT IS ORDERED that the parties shall:

a. If no valuation disclosure is required, notify the Tribunal and the opposing parties 

in writing within 21 days of entry of this order that no valuation disclosure is being 

filed. The notice shall indicate the reason or reasons why no valuation disclosure 

is required (i.e., exemption claim, etc.).

b. If a valuation disclosure is required, file and exchange their valuation disclosures 

by February 17, 2027. Valuation disclosures will not be admitted into evidence 

unless disclosed and furnished in accordance with this order (even though 

admissible) except upon a finding of good cause by the Tribunal.

IT IS FURTHER ORDERED that the parties shall file and exchange their Prehearing 

Statements by February 17, 2027. Witnesses, with the exception of rebuttal witnesses, 

will not be allowed to testify unless disclosed in the Prehearing Statement and the 

Prehearing Statement is furnished in accordance with this order except upon a finding 

of good cause by the Tribunal. Failure to file the Prehearing Statement may result in 

holding a party or parties in default. See TTR 237. 

IT IS FURTHER ORDERED that “Pre-Valuation Disclosure” discovery is CLOSED on 

February 17, 2027, which means all discovery has been requested, all Motions to 

Compel have been filed, and all requested or ordered discovery has been exchanged 

by that date. Discovery relative to the valuation disclosure prepared for purposes of 

litigating this case or the valuation expert that prepared that valuation disclosure is not 

permitted during “Pre-Valuation Disclosure” discovery.

IT IS FURTHER ORDERED that “Post-Valuation Disclosure” discovery is CLOSED on 

June 16, 2027, which means all discovery has been requested, all Motions to Compel 

have been filed, and all requested or ordered discovery has been exchanged by that 

date. “Post-Valuation Disclosure” discovery is limited to the opposing party’s valuation 

disclosure, the opposing party’s valuation expert, and the witnesses identified on the 

opposing party’s Prehearing Statement.

IT IS FURTHER ORDERED that if this case is not scheduled for a date certain 

prehearing conference during the time frame indicated it may be scheduled for a date 

certain prehearing conference at any time subsequent to the completion date for this 

Prehearing General Call. Parties will, however, be notified in writing approximately one 

week before they are scheduled to appear. 

By:_____________________________________

Patricia L. Halm, Tribunal Chair

Entered: July 16, 2026

Page 3

MTT Docket No. 26-000813

Page 3 of 3

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 provide by those parties, attorneys, or authorized 

representatives.

By: Tribunal Clerk

Page 4

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA

DIRECTOR

MICHIGAN TAX TRIBUNAL · 611 W. OTTAWA ST., LANSING, MI 48933 · 517-335-9760

PO BOX 30232, LANSING, MI 48909 · Other Carriers: 2407 N GRAND RIVER AVE, LANSING, MI 48906

NOTICE OF JUNE 16- 30, 2027 PREHEARING GENERAL CALL AND ORDER OF

Page 5

MTT Docket

Page 6

MTT

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Page 1

1 

 

STATE OF MICHIGAN 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MICHIGAN ADMINISTRATIVE HEARING SYSTEM 

MICHIGAN TAX TRIBUNAL 

 

 

Argos Building LLC, 

 Petitioner, 

 

vs. 

 

City of Kalamazoo, 

 Respondent. 

 

 

MTT Docket No. 26-000813 

Tax ID# 06-15-377-100 

 

Eva T. Cantarella (P51917) 

Hertz Schram PC 

1760 S. Telegraph Road 

Bloomfield Hills, MI 48302 

(248) 335-5000 

Attorney for Petitioner 

Aaron Powers 

WCA ASSESSING 

38110 Executive Dr., Ste. 200 

Westland, MI 48185 

(734) 331-3980 

Authorized Representatives for 

Respondent 

 

 

 

 

 

 

 

 

 

 

 

RESPONDENT’S ANSWER TO PETITION 

 

NOW COMES the Respondent, City of Kalamazoo, by and through its Representative, WCA Assessing 

and in answer to the Petition filed herein, states as follows: 

1. Admits. 

2. Denies allegations regarding petitioner’s stated land area; cannot admit nor deny to 

allegations regarding petitioner’s leasable square footage; admits to remaining allegations 

stated in item #2. 

3. Admits. 

4. Admits. 

5. Admits. 

6. Admits. 

7. Denies. 

8. Admits.

Page 2

2 

 

9. Admits. 

10. Admits. 

11. Denies. 

12. Neither admit nor deny. 

13. Neither admit nor deny. 

14. Neither admit nor deny. 

15. Neither admit nor deny. 

16. Neither admit nor deny. 

17. Neither admit nor deny. 

18. Neither admit nor deny. 

19. Denies. 

20. Neither admit nor deny. 

21. Denies. 

22. Denies.

Page 3

3 

 

WHEREFORE, Respondent, City of Kalamazoo, feels that the case lacks merit and requests the Tribunal 

dismiss the Petition, affirm Respondent’s assessed and taxable values, subject to county and state 

equalization and award Respondent its costs and representation fees. 

Dated: July 1, 2026 

 

 

 

 

 

Respectfully Submitted, 

 

 

 

 

 

WCA Assessing 

 

 

 

 

 

______________________ 

 

 

 

 

 

Aaron P. Powers 

 

 

 

 

 

Representative for Respondent 

38110 Executive Drive, Ste. 200 

 

 

 

 

 

Westland, Michigan 48185 

 

 

 

 

 

734-331-3980

Page 4

4 

 

PROOF OF SERVICE 

 

 

 

The undersigned, being first duly sworn, deposes and say that he, Daniel K. Currie, placed in the United 

States Mail, postage prepaid, a copy of the following, properly addressed: 

DATE: 

 

July 1, 2026 

DOCUMENT: 

Respondent’s Answer to Petitioner’s Petition 

 

 

 

 

 

 

ADDRESSESSEE(S): 

 

Eva T. Cantarella (P51917) 

Hertz Schram PC 

1760 S. Telegraph Road 

Bloomfield Hills, MI 48302-3346 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 _________________________________________ 

 

 

 

 

 

 

Daniel K. Currie 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

July 1, 2026

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Page 1

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA 

DIRECTOR

Entire Tribunal Case Information Sheet - Respondent

MTT DOCKET NO. 26-000813

Section 1: Respondent’s Contact Information

Filer Type: 

Local Unit of Government

Local Unit of Government

City Of Kalamazoo (KALAMAZOO)

First Name

M.I.

Last Name

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

City or Town

State

ZIP Code

Telephone Number

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

 

Section 2: Attorney/Authorized Representative’s Contact Information

First Name

Aaron

M.I.

P

Last Name

Powers

Firm Name (if any)

WCA Assessing

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

38110 Executive Dr.

STE 200

City or Town

Westland

State

Michigan

ZIP Code

48185

Telephone Number

7343313980

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

MTTappeals@wcaassessing.com

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

Respondent or Authorized Attorney/Representative’s Signature: 

Aaron P. Powers

/s/

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Page 1

STATE OF MICHIGAN

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

MICHIGAN TAX TRIBUNAL

Argos Building LLC,

Petitioner,

v.

MTT Docket No. 26-000813

Parcel ID 06-15-377-100

City of Kalamazoo,

Respondent.

______________________________________________________________________________

CERTIFICATE OF SERVICE FOR PETITION WITH DOCKET NUMBER

I hereby certified that on June 16, 2026, I caused the above-referenced Petition with docket number

to be served on the following individuals and entities and in the following manner:

via Certified Mail

Assessor, City of Kalamazoo

Kalamazoo City Hall

241 West South Street

Kalamazoo, MI 49007

Clerk, City of Kalamazoo

Kalamazoo City Hall

241 West South Street

Kalamazoo, MI 49007

via First Class Mail

Director, Kalamazoo County Equalization

201 W. Kalamazoo Ave., Room 203

Kalamazoo, MI 49007

Clerk, Kalamazoo County

201 W. Kalamazoo Ave., Room 203

Kalamazoo, MI 49007

1

Page 2

Secretary, Kalamazoo Public Schools Board

1220 Howard St.

Kalamazoo, MI 49008

State Treasurer, Michigan Dept. of Treasury

Treasury Building

430 W. Allegan Street

Lansing, MI 48922

/s/ Eva T. Cantarella 

Eva T. Cantarella

ecantarella@hertzschram.com 

2

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Page 1

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA

DIRECTOR

MICHIGAN TAX TRIBUNAL · 611 W. OTTAWA ST., LANSING, MI 48933 · 517-335-9760

PO BOX 30232, LANSING, MI 48909 · Other Carriers: 2407 N. GRAND RIVER AVE., LANSING, MI 48906

MICHIGAN TAX TRIBUNAL

Docket Number: 26-000813

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

Party Filing Document 

Petitioner

Files

Document Type: Proof of Service: Petition

Attachment File Name: COS for Petition w dkt# Argos Building LLC

Fee Information

Filing Fee: $ 0.00

Payment Information

Payment: $ 0.00

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Page 1

STATE OF MICHIGAN

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

MICHIGAN TAX TRIBUNAL

Argos Building LLC,

Petitioner,

v.

MTT Docket No. 26_________

Parcel ID 06-15-377-100

City of Kalamazoo,

Respondent.

______________________________________________________________________________

PETITION

Argos Building LLC (“Petitioner”), through its attorney Eva Cantarella at the law firm Hertz

Schram PC, petitions this Tribunal as follows:

1.

Petitioner is a limited liability company whose business address is 215 E. Michigan

Avenue, Suite 200, Kalamazoo, MI 49007-3909.

2.

The Subject Property is a six-story office building built in 1988 comprising 36,542

leaseable square feet, situated on 0.17 acres at 141 E. Michigan Avenue, Kalamazoo, MI, and further

identified by parcel ID number 06-15-377-100.

3.

Petitioner is the party in interest, as Petitioner is responsible for paying the property

taxes on the Subject Property.

4.

Respondent City of Kalamazoo levies and collects the property taxes on the Subject

Property.

5.

The Subject Property is classified 201 Commercial Improved and was built for its

current use as an office building.

1

Page 2

6.

The Subject Property is located in Kalamazoo County and is in the Kalamazoo City

school district.

7.

This Petition concerns issues relating to (a) valuation, (b) assessment, and (c) taxable

value.

8.

For the 2026 year, Respondent determined the following assessed, state-equalized,

and taxable values for the Subject Property:

Respondent’s 2026 Value

Contentions

Assessed Value

State-Equalized

Value

Taxable Value

Parcel ID 06-15-377-100

$1,570,800

$1,570,800

$1,570,800

9.

Petitioner did not protest Respondent’s value contentions to the City of Kalamazoo

Board of Review.

10.

Based on Respondent’s contention of Assessed Value, Respondent determined the

Subject Property’s true cash value to equal $3,141,600 [double the AV].

11.

For the following reasons, Petitioner contends Respondent has over-valued the

Subject Property.

12.

The Subject Property is 27.77% vacant and most of its leased space is short term,

meaning it is at risk of losing more tenants and becoming more vacant over the next few years.

13.

Perhaps not surprisingly, the Subject Property’s 2025 net operating income (after

excluding interest, amortization and depreciation from expenses) was only $33,272!

14.

One reason for the Subject’s high vacancy is that it has no on-site parking. In fact,

there is no way to create such parking because the site is only 0.17 acres in size–just a little bigger

than the footprint of the building.

2

Page 3

15.

Although there are a few metered parking spots along the street, the closest surface

lot or parking garage is about a block away.

16.

Additionally, both elevators in the building are in urgent need of replacement. In fact,

one elevator is currently not working at all.

17.

Written quotes to replace the elevators have exceeded $800,000.

18.

When Petitioner purchased the Subject Property, Petitioner was unaware the elevators

were in poor mechanical condition and on the verge of needing to be replaced.

19.

Given the foregoing, Petitioner contends the 2026 true cash value of the Subject

Property is $2,000,000 and therefore the 2026 assessed, state-equalized, and taxable values should

be as follows:

Petitioner’s 2026 Value

Contentions

Assessed Value

State-Equalized

Value

Taxable Value

Parcel ID 16-15-377-100

$1,000,000

$1,000,000

$1,000,000

20.

Petitioner is unaware of any dispute concerning the value of a statutory “addition”

or “loss” in determining the Subject Property’s taxable value.

21.

Should Petitioner hereafter become aware of any such dispute, Petitioner reserves the

right to amend this Petition to reflect the dispute.

22.

Petitioner requests that the Tax Tribunal enter an Order (i) reducing the 2026

assessed, state-equalized and taxable values of the Subject Property to the amounts contended by

Petitioner, and (ii) requiring Respondent to pay Petitioner any refunds attributable to such reductions,

plus allowable interest and costs.

3

Page 4

Respectfully submitted

Hertz Schram PC

/s/ Eva T. Cantarella 

Eva T. Cantarella (P51917)

Attorney for Petitioners

1760 S. Telegraph Road

Bloomfield Hills, MI 48302-0183

off. (248) 335-5000; fax. (248) 335-3346

ecantarella@hertzschram.com 

4

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Page 1

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

ORLENE HAWKS

DIRECTOR

Entire Tribunal Case Information Sheet - Petitioner

MOAHR DOCKET NO. 

 

Section 1: Petitioner’s Contact Information

Filer type: 

Organization 

Local Unit of Government

First Name

M.I.

Last Name/Company Name

Argos Building LLC

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

215 E Michigan Avenue Suite 200

City or Town

Kalamazoo

State

Michigan

ZIP Code

49007-3909

Telephone Number

269-329-1808

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

steve.brown@treystar.com

 

 

Section 2: Attorney/Authorized Representative’s Contact Information

First Name

Eva

M.I.

T

Last Name

Cantarella

Firm Name (if any)

Hertz Schram PC

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

1760 S Telegraph Rd Ste 300

City or Town

Bloomfield Hills

State

22

ZIP Code

48302

Telephone Number

248-335-5000

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

ecantarella@hertzschram.com

 

Section 3: Issue 

Please designate one: 

Valuation 

 

Section 4: Subject Property Information 

How many parcels are you 

appealing?

1

Property Address (No., Street, City, ST, ZIP) [If multiple, list first property’s address]

141 E Michigan Avenue

Kalamazoo

Page 2

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

ORLENE HAWKS

DIRECTOR

Michigan

49007

Taxing Authority (City or Township)

City Of Kalamazoo (KALAMAZOO) 

County

Kalamazoo

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

(*If no, you must file separate appeals for each non-contiguous or non-adjoining parcel.)

N/A

 

 

Section 5: Check which of the following you are appealing (check all that apply) 

True Cash and Taxable Values

If “Other”, please explain:

 

 

Section 6: Valuation Information for Each Parcel under Appeal

Parcel Number:

06-15-377-100

Classification of Property: Real (check one)

Commercial (check one)

Current Assessed Value (also known as State Equalized Value) as established by the Board of Review:

1570800

Current Taxable Value as established by the Board of Review:

1570800

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

2000000

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

1000000

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

Fee Information

The filing fee is based on the greater of State Equalized Value or Taxable Value in contention. If you are appealing more than one parcel, the parcel with the 

highest State Equalized Value or Taxable Value in contention will be used to determine your filing fee, plus $25.00 will be added for each additional parcel being 

appealed.

If the State Equalized Value or Taxable Value in contention is: Your filing fee is:

 

 $100,000.00 and under $250.00

 $100,000.01 to $500,000.00 $400.00

 $Over $500,000.00 $600.00

* Plus $25.00 for each additional parcel, not to exceed a total filing fee of $2,000.00.

Page 3

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

ORLENE HAWKS

DIRECTOR

A fee of $250.00 is required for the filing of a Special Assessment Appeal.

A fee of $250.00 is required for the filing of an Equalization Tax Appeal.

A fee of $250.00 is required for the filing of a Non-Property Tax Appeal.

A fee of $150.00 is required for the filing of a Classification Tax Appeal

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

Petitioner or Attorney/Authorized Representative’s Signature: 

/s/ /s/ Eva Cantarella

Payment Information

Amount: 600

Success: True

Message: ""

Waiver Code:

Transaction Number: 26050884588139

Supporting Waiver Documents:

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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

Argos Building LLC, 

Petitioner,

 MICHIGAN TAX TRIBUNAL

v

MTT Docket No.: 26-000813

City Of Kalamazoo, 

Respondent.

NOTICE OF DOCKET NUMBER

TAKE NOTICE that an Entire Tribunal petition has been filed and the above-noted 

docket number has been assigned to that petition. This docket number shall be noted 

on the petition and the petition shall be served within 45 days of the issuance of 

this notice, as required by TTR 227 and MCL 205.735a, even if the petition was served 

when filed. A proof of service shall also be filed with the Tribunal within 45 days of the 

issuance of this notice evidencing the service of the petition. 

If you submitted a proof of service with the petition, you must still serve the petition and 

file a second proof of service including the docket number, pursuant to this notice. 

Failure to serve the petition and file a proof of service within 45 days of the issuance of 

the notice may result in the dismissal of this case.

Under TTR 235(1), “[t]he respondent shall file an answer or responsive motion within 28 

days after the date of service of the petition with noted docket number.” Failure to do so 

will result in Respondent being placed in default.

The docket number also needs to be noted on all other documents submitted in this 

case. Further, the assignment of the docket number does not mean that the Tribunal 

has authority over the petition or that the petition complies with statutory requirements 

or the Tribunal’s rules.

By: __Tribunal Clerk________

Entered: June 16, 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

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Page 1

STATE OF MICHIGAN

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

MICHIGAN TAX TRIBUNAL

Argos Building LLC,

Petitioner,

v.

MTT Docket No. 26_________

Parcel ID 06-15-377-100

City of Kalamazoo,

Respondent.

______________________________________________________________________________

PETITION

Argos Building LLC (“Petitioner”), through its attorney Eva Cantarella at the law firm Hertz

Schram PC, petitions this Tribunal as follows:

1.

Petitioner is a limited liability company whose business address is 215 E. Michigan

Avenue, Suite 200, Kalamazoo, MI 49007-3909.

2.

The Subject Property is a six-story office building built in 1988 comprising 36,542

leaseable square feet, situated on 0.17 acres at 141 E. Michigan Avenue, Kalamazoo, MI, and further

identified by parcel ID number 06-15-377-100.

3.

Petitioner is the party in interest, as Petitioner is responsible for paying the property

taxes on the Subject Property.

4.

Respondent City of Kalamazoo levies and collects the property taxes on the Subject

Property.

5.

The Subject Property is classified 201 Commercial Improved and was built for its

current use as an office building.

1

Page 2

6.

The Subject Property is located in Kalamazoo County and is in the Kalamazoo City

school district.

7.

This Petition concerns issues relating to (a) valuation, (b) assessment, and (c) taxable

value.

8.

For the 2026 year, Respondent determined the following assessed, state-equalized,

and taxable values for the Subject Property:

Respondent’s 2026 Value

Contentions

Assessed Value

State-Equalized

Value

Taxable Value

Parcel ID 06-15-377-100

$1,570,800

$1,570,800

$1,570,800

9.

Petitioner did not protest Respondent’s value contentions to the City of Kalamazoo

Board of Review.

10.

Based on Respondent’s contention of Assessed Value, Respondent determined the

Subject Property’s true cash value to equal $3,141,600 [double the AV].

11.

For the following reasons, Petitioner contends Respondent has over-valued the

Subject Property.

12.

The Subject Property is 27.77% vacant and most of its leased space is short term,

meaning it is at risk of losing more tenants and becoming more vacant over the next few years.

13.

Perhaps not surprisingly, the Subject Property’s 2025 net operating income (after

excluding interest, amortization and depreciation from expenses) was only $33,272!

14.

One reason for the Subject’s high vacancy is that it has no on-site parking. In fact,

there is no way to create such parking because the site is only 0.17 acres in size–just a little bigger

than the footprint of the building.

2

Page 3

15.

Although there are a few metered parking spots along the street, the closest surface

lot or parking garage is about a block away.

16.

Additionally, both elevators in the building are in urgent need of replacement. In fact,

one elevator is currently not working at all.

17.

Written quotes to replace the elevators have exceeded $800,000.

18.

When Petitioner purchased the Subject Property, Petitioner was unaware the elevators

were in poor mechanical condition and on the verge of needing to be replaced.

19.

Given the foregoing, Petitioner contends the 2026 true cash value of the Subject

Property is $2,000,000 and therefore the 2026 assessed, state-equalized, and taxable values should

be as follows:

Petitioner’s 2026 Value

Contentions

Assessed Value

State-Equalized

Value

Taxable Value

Parcel ID 16-15-377-100

$1,000,000

$1,000,000

$1,000,000

20.

Petitioner is unaware of any dispute concerning the value of a statutory “addition”

or “loss” in determining the Subject Property’s taxable value.

21.

Should Petitioner hereafter become aware of any such dispute, Petitioner reserves the

right to amend this Petition to reflect the dispute.

22.

Petitioner requests that the Tax Tribunal enter an Order (i) reducing the 2026

assessed, state-equalized and taxable values of the Subject Property to the amounts contended by

Petitioner, and (ii) requiring Respondent to pay Petitioner any refunds attributable to such reductions,

plus allowable interest and costs.

3

Page 4

Respectfully submitted

Hertz Schram PC

/s/ Eva T. Cantarella 

Eva T. Cantarella (P51917)

Attorney for Petitioners

1760 S. Telegraph Road

Bloomfield Hills, MI 48302-0183

off. (248) 335-5000; fax. (248) 335-3346

ecantarella@hertzschram.com 

4

These are text excerpts, not the complete document. Text recognition and reading order can contain errors. Check the PDF for complete wording, formatting, and context.

Page 1

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

ORLENE HAWKS

DIRECTOR

Entire Tribunal Case Information Sheet - Petitioner

MOAHR DOCKET NO. 

 

Section 1: Petitioner’s Contact Information

Filer type: 

Organization 

Local Unit of Government

First Name

M.I.

Last Name/Company Name

Argos Building LLC

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

215 E Michigan Avenue Suite 200

City or Town

Kalamazoo

State

Michigan

ZIP Code

49007-3909

Telephone Number

269-329-1808

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

steve.brown@treystar.com

 

 

Section 2: Attorney/Authorized Representative’s Contact Information

First Name

Eva

M.I.

T

Last Name

Cantarella

Firm Name (if any)

Hertz Schram PC

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

1760 S Telegraph Rd Ste 300

City or Town

Bloomfield Hills

State

22

ZIP Code

48302

Telephone Number

248-335-5000

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

ecantarella@hertzschram.com

 

Section 3: Issue 

Please designate one: 

Valuation 

 

Section 4: Subject Property Information 

How many parcels are you 

appealing?

1

Property Address (No., Street, City, ST, ZIP) [If multiple, list first property’s address]

141 E Michigan Avenue

Kalamazoo

Page 2

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

ORLENE HAWKS

DIRECTOR

Michigan

49007

Taxing Authority (City or Township)

City Of Kalamazoo (KALAMAZOO) 

County

Kalamazoo

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

(*If no, you must file separate appeals for each non-contiguous or non-adjoining parcel.)

N/A

 

 

Section 5: Check which of the following you are appealing (check all that apply) 

True Cash and Taxable Values

If “Other”, please explain:

 

 

Section 6: Valuation Information for Each Parcel under Appeal

Parcel Number:

06-15-377-100

Classification of Property: Real (check one)

Commercial (check one)

Current Assessed Value (also known as State Equalized Value) as established by the Board of Review:

1570800

Current Taxable Value as established by the Board of Review:

1570800

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

2000000

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

1000000

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

Fee Information

The filing fee is based on the greater of State Equalized Value or Taxable Value in contention. If you are appealing more than one parcel, the parcel with the 

highest State Equalized Value or Taxable Value in contention will be used to determine your filing fee, plus $25.00 will be added for each additional parcel being 

appealed.

If the State Equalized Value or Taxable Value in contention is: Your filing fee is:

 

 $100,000.00 and under $250.00

 $100,000.01 to $500,000.00 $400.00

 $Over $500,000.00 $600.00

* Plus $25.00 for each additional parcel, not to exceed a total filing fee of $2,000.00.

Page 3

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

ORLENE HAWKS

DIRECTOR

A fee of $250.00 is required for the filing of a Special Assessment Appeal.

A fee of $250.00 is required for the filing of an Equalization Tax Appeal.

A fee of $250.00 is required for the filing of a Non-Property Tax Appeal.

A fee of $150.00 is required for the filing of a Classification Tax Appeal

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

Petitioner or Attorney/Authorized Representative’s Signature: 

/s/ /s/ Eva Cantarella

Payment Information

Amount: 600

Success: True

Message: ""

Waiver Code:

Transaction Number: 26050884588139

Supporting Waiver Documents:

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.