Record Finder / 26-003830-TT
Michigan

Arkansas Properties Petitioner V City Of Battle Creek Respondent

Petitioner
Arkansas Properties
Respondent
City Of Battle Creek

Case overview

Docket number
26-003830-TT
Status
Default Petitioner
CaseType
SC Property
Division
Small Claims Division
County
Calhoun
Judge
No judge assigned

Docket history

Line #SubjectFilerLine RefEnter Date/Post MarkFeeRelated Item
4Order of Default of PetitionerNot recordedNot recorded10/16/2026Not recordedDownload
3Petition has been verifiedPET110/16/2026Not recordedDownload
2Notice of Docket Number SCNot recordedNot recorded10/16/2026Not recordedDownload
1A petition was received.PETNot recorded07/31/2026$125.00Download

Documents

SC_Order_of_Default_of_Petition.2026-10-16_16-21-57.pdfRead complete document text →
Read document text excerpt

Page 1

STATE OF MICHIGAN

GRETCHEN WHITMER DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS MARLON I. BROWN, DPA

 GOVERNOR LANSING DIRECTOR



 Arkansas Properties,

 Petitioner, MICHIGAN TAX TRIBUNAL

 SMALL CLAIMS DIVISION

 v

 MTT Docket No. 26-003830

 City Of Battle Creek,

 Respondent.



 ORDER OF DEFAULT



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



 The petition does not identify an authorized representative in section two; however, the

 petition was filed and signed by someone other than the petitioner. Petitioner or the

 representative, failed to complete section two of petition. See TTR 279. As such, the

 petition is not properly pending. Petitioner must complete the petition by providing all

 information required by each applicable section and return the completed petition within

 14 days of the entry of this order. The petition shall note the docket number assigned

 by the Tribunal and if filed utilizing the Tribunal’s e-filing system, must be filed on the

 assigned docket number as an “amended petition.” Small Claims petition forms can be

 found on our website at www.michigan.gov/taxtrib.



 Furthermore, 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



 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).



 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

Page 2

MTT Docket No. 26-003830

Page 2 of 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: October 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

Page 3

STATE OF MICHIGAN

GRETCHEN WHITMER DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS MARLON I. BROWN, DPA

 GOVERNOR LANSING DIRECTOR



 Arkansas Properties,

 Petitioner, MICHIGAN TAX TRIBUNAL

 SMALL CLAIMS DIVISION

 v

 MTT Docket No. 26-003830

 City Of Battle Creek,

 Respondent.



 ORDER OF DEFAULT



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



 The petition does not identify an authorized representative in section two; however, the

 petition was filed and signed by someone other than the petitioner. Petitioner or the

 representative, failed to complete section two of petition. See TTR 279. As such, the

 petition is not properly pending. Petitioner must complete the petition by providing all

 information required by each applicable section and return the completed petition within

 14 days of the entry of this order. The petition shall note the docket number assigned

 by the Tribunal and if filed utilizing the Tribunal’s e-filing system, must be filed on the

 assigned docket number as an “amended petition.” Small Claims petition forms can be

 found on our website at www.michigan.gov/taxtrib.



 Furthermore, 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



 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

Page 4

MTT

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.

Arkansas Properties 2.pdfRead complete document text →
Read document text excerpt

Page 1

RECEIVED ECEIVED



 AUG 1 0 2026 AUG 1 0 ns

 MICsiGay

 MICHIGAN TAX CA TRIBUN,

 STATE OF MICHIGAN TRIBUNAL AL

GRETCHEN WHITMER DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS MARLON I. BROWN, DPA

 GOVERNOR LANSING DIRECTOR



 PROPERTY TAX APPEAL PETITION FORM

 VALUATION / UNCAPPING



 Do not use this form to appeal Classification, Principal Residence Exemption, Qualified Agricultural Exemption, Other

 Exemptions, Special Assessments, or Non-Property tax disputes.



 Pursuant to Tax Tribunal Rule (TTR) 279, you MUST submit a copy of the notice giving rise to the appeal (i.e., Board of

 Review Decision or other notice) with this petition, if applicable. If you do not submit this document, you may be held in

 default.



 Section 1: Petitioner’s Contact Information

 First Name MI WP¥apsEs” Proper ies



 Mailing Address (No., Street, D 0. RsBox Route)



 241

 dT iState | ZIP Cogle,YgyaHs Ener

 Telephone Number

 5)7-343-|0

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

 Kpmhomes @ Sally. CAm



 Section 2: Petitioner’s Aftarney/Autitorized Representative’s Contact Information

 First Name Last Name



 Firm Name (if any)



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



 City or Town State ZIP Code



 Telephone Number



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



 Section 3: Su bj ect Prope rty Information use the multiple parcel form for additional, contiguous parcels.

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

 appealing? [] ves* DR



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



 774 Coro., Street)dn



 “Baitle Cheol “Cath etn Wi 9907

Page 2

STATE OF MICHIGAN

GRETCHEN WHITMER DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS MARLON I. BROWN, DPA

 GOVERNOR LANSING DIRECTOR



 Section 4: Check which of the following you are appealing (check all that apply)



 True Cash and Taxable Value



 [J Taxable Value Only (calculation)



 0 Uncapping of Taxable Value



 Section 5: Explain the Reason for this Appeal

 Ossessed Vlalne does not



 Section 6: Jurisdictional Issues



 Did you protest the assessment at a Board of Review Bory? KJ Yes [No



 If Yes, check which BOR you attended: § March O July Od December



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



 O Not required to attend

 Od Appealing a purported Clerical Error or Mutual Mistake of Fact (if yes, include explanation in Section 5)



 | Appealing within 35 days of State Tax Commission Order

 o Appealing within 35 days of receipt of Notice of Uncapping



 Other



 If you checked “other” above, explain:

Page 3

STATE OF MICHIGAN

GRETCHEN WHITMER DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS MARLON I. BROWN, DPA

 GOVERNOR LANSING DIRECTOR



 Section 7: Valuation Information *use the multiple parcel form for additional, contiguous parcels.

 Parcel Number: 4390-00 _ ot p: — 0



 Classification of Property: RealJK) Personal [1 (check one)



 Agricultural 1 Commercial J Industrial (1 ~~ Residential (0 ~~ Timber-Cutover 0 Developmental [J Utility J (check one)



 Assessed Value (also df as State Equalized $- established i wi established by the\Board of Review:

 by the Board of Review. of 3 . 10



 What do you believe is the fair market value (alpe known as true cash value)?

 30,000%

 What do you EY assessed value? ae true cash What do you wf the taxable er exceed

 value by .5) [7%] SG, (De) assessed value) 0S, 00



 7 7



 Fee Information

 Does the property have a Principal Residence Exemption of at least 50% as of the date of the filing of this petition for all tax years at

 issue?



 Oa Yes Xx No



 If you answered yes to the above question, you are not required to pay any filing fees.



 If the property does not have a Principal Residence Exemption of at least 50% as of the date of the filing of this petition for all tax years at

 issue, the filing fee is based on the greater of the State Equalized Value or Taxable Value in dispute. If you are appealing more than one

 parcel, the parcel with the highest State Equalized Value or Taxable Value in dispute will be used to determine your filing fee, plus $25.00

 will be added for each additional parcel being appealed, not to exceed a total filing fee of $1,000.00



 If your property is residential property (see MCL 205.762) and

 the State Equalized Value or Taxable Value in contention is: Filing Fee is:



 $100,000.00 and under $125.00

 $100,000.01 to $500,000.00 $200.00

 $Over $500,000.00 $300.00



 If the property is NOT residential property (see MCL 205.762) and

 the State Equalized Value or Taxable Value in contention is: Filing Fee is:



 $100,000.00 and under $250.00



 * Plus $25.00 for each additional parcel, as indicated above.



 If the property is NOT residential property and the State Equalized Value or Taxable Value in dispute is $100,000.01 or greater the

 appeal does not qualify for Small Claims. Therefore, an Entire Tribunal petition must be filed.



 Signature required

 Petitj or Attorney/Authorj d Representative’s Signature:

 Isl Ow"

Page 4

825 Tax



 Burr Connecticut Oak Tribunal

 Street Properties



 823



&



 825

 Burr



 Oak



 tax

 tribunal



 7/31/2026



$125.00 $125.00 26138

Page 5

CERT] ED MA =Katfyn Property

Management

PO Box 123

PO Box 123

Albion, MI 49224



 958% 0710 5270 2571 8949 ke



 Michigan Tow Trova

 50939 POBox

 Lonsing,MT 48

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.2026-10-16_16-20-07.pdfRead complete document text →
Read document text excerpt

Page 1

STATE OF MICHIGAN

GRETCHEN WHITMER DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS MARLON I. BROWN, DPA

 GOVERNOR LANSING DIRECTOR



 Arkansas Properties,

 Petitioner, MICHIGAN TAX TRIBUNAL

 SMALL CLAIMS DIVISION

 v

 MTT Docket No. 26-003830

 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: October 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



 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

Page 2

STATE OF MICHIGAN

GRETCHEN WHITMER DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS MARLON I. BROWN, DPA

 GOVERNOR LANSING DIRECTOR



 Arkansas Properties,

 Petitioner, MICHIGAN TAX TRIBUNAL

 SMALL CLAIMS DIVISION

 v

 MTT Docket No. 26-003830

 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: October 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



 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

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.

Arkansas Properties 2.pdfRead complete document text →
Read document text excerpt

Page 1

RECEIVED ECEIVED



 AUG 1 0 2026 AUG 1 0 ns

 MICsiGay

 MICHIGAN TAX CA TRIBUN,

 STATE OF MICHIGAN TRIBUNAL AL

GRETCHEN WHITMER DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS MARLON I. BROWN, DPA

 GOVERNOR LANSING DIRECTOR



 PROPERTY TAX APPEAL PETITION FORM

 VALUATION / UNCAPPING



 Do not use this form to appeal Classification, Principal Residence Exemption, Qualified Agricultural Exemption, Other

 Exemptions, Special Assessments, or Non-Property tax disputes.



 Pursuant to Tax Tribunal Rule (TTR) 279, you MUST submit a copy of the notice giving rise to the appeal (i.e., Board of

 Review Decision or other notice) with this petition, if applicable. If you do not submit this document, you may be held in

 default.



 Section 1: Petitioner’s Contact Information

 First Name MI WP¥apsEs” Proper ies



 Mailing Address (No., Street, D 0. RsBox Route)



 241

 dT iState | ZIP Cogle,YgyaHs Ener

 Telephone Number

 5)7-343-|0

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

 Kpmhomes @ Sally. CAm



 Section 2: Petitioner’s Aftarney/Autitorized Representative’s Contact Information

 First Name Last Name



 Firm Name (if any)



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



 City or Town State ZIP Code



 Telephone Number



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



 Section 3: Su bj ect Prope rty Information use the multiple parcel form for additional, contiguous parcels.

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

 appealing? [] ves* DR



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



 774 Coro., Street)dn



 “Baitle Cheol “Cath etn Wi 9907

Page 2

STATE OF MICHIGAN

GRETCHEN WHITMER DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS MARLON I. BROWN, DPA

 GOVERNOR LANSING DIRECTOR



 Section 4: Check which of the following you are appealing (check all that apply)



 True Cash and Taxable Value



 [J Taxable Value Only (calculation)



 0 Uncapping of Taxable Value



 Section 5: Explain the Reason for this Appeal

 Ossessed Vlalne does not



 Section 6: Jurisdictional Issues



 Did you protest the assessment at a Board of Review Bory? KJ Yes [No



 If Yes, check which BOR you attended: § March O July Od December



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



 O Not required to attend

 Od Appealing a purported Clerical Error or Mutual Mistake of Fact (if yes, include explanation in Section 5)



 | Appealing within 35 days of State Tax Commission Order

 o Appealing within 35 days of receipt of Notice of Uncapping



 Other



 If you checked “other” above, explain:

Page 3

STATE OF MICHIGAN

GRETCHEN WHITMER DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS MARLON I. BROWN, DPA

 GOVERNOR LANSING DIRECTOR



 Section 7: Valuation Information *use the multiple parcel form for additional, contiguous parcels.

 Parcel Number: 4390-00 _ ot p: — 0



 Classification of Property: RealJK) Personal [1 (check one)



 Agricultural 1 Commercial J Industrial (1 ~~ Residential (0 ~~ Timber-Cutover 0 Developmental [J Utility J (check one)



 Assessed Value (also df as State Equalized $- established i wi established by the\Board of Review:

 by the Board of Review. of 3 . 10



 What do you believe is the fair market value (alpe known as true cash value)?

 30,000%

 What do you EY assessed value? ae true cash What do you wf the taxable er exceed

 value by .5) [7%] SG, (De) assessed value) 0S, 00



 7 7



 Fee Information

 Does the property have a Principal Residence Exemption of at least 50% as of the date of the filing of this petition for all tax years at

 issue?



 Oa Yes Xx No



 If you answered yes to the above question, you are not required to pay any filing fees.



 If the property does not have a Principal Residence Exemption of at least 50% as of the date of the filing of this petition for all tax years at

 issue, the filing fee is based on the greater of the State Equalized Value or Taxable Value in dispute. If you are appealing more than one

 parcel, the parcel with the highest State Equalized Value or Taxable Value in dispute will be used to determine your filing fee, plus $25.00

 will be added for each additional parcel being appealed, not to exceed a total filing fee of $1,000.00



 If your property is residential property (see MCL 205.762) and

 the State Equalized Value or Taxable Value in contention is: Filing Fee is:



 $100,000.00 and under $125.00

 $100,000.01 to $500,000.00 $200.00

 $Over $500,000.00 $300.00



 If the property is NOT residential property (see MCL 205.762) and

 the State Equalized Value or Taxable Value in contention is: Filing Fee is:



 $100,000.00 and under $250.00



 * Plus $25.00 for each additional parcel, as indicated above.



 If the property is NOT residential property and the State Equalized Value or Taxable Value in dispute is $100,000.01 or greater the

 appeal does not qualify for Small Claims. Therefore, an Entire Tribunal petition must be filed.



 Signature required

 Petitj or Attorney/Authorj d Representative’s Signature:

 Isl Ow"

Page 4

825 Tax



 Burr Connecticut Oak Tribunal

 Street Properties



 823



&



 825

 Burr



 Oak



 tax

 tribunal



 7/31/2026



$125.00 $125.00 26138

Page 5

CERT] ED MA =Katfyn Property

Management

PO Box 123

PO Box 123

Albion, MI 49224



 958% 0710 5270 2571 8949 ke



 Michigan Tow Trova

 50939 POBox

 Lonsing,MT 48

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.