Bh Market LLC Petitioner Vs. City Of Benton Harbor 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 AUGUST 2- 13, 2027 PREHEARING GENERAL CALL AND ORDER OF 

PROCEDURE

BH Market LLC,

Petitioner,

v

 

 

City Of Benton Harbor,

Respondent.

 MTT Docket No. 26-001186

Please be advised that 26-001186 has been placed on a two-week Prehearing General 

Call commencing August 02, 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covered by the order will not be published.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. 26-001186

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

Page 3

MTT

Page 4

ST

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Page 1

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

BH Market LLC 

, 

MICHIGAN TAX TRIBUNAL 

Petitioner(s) 

v 

MTT Docket No. 26-001186 

City of Benton Harbor (Berrien) 

Respondent(s) 

PROOF OF SERVICE FOR PROPERTY TAX PETITION 

*To be filed after the Tribunal issues the Notice of Docket Number* 

Sally A. Taylor 

states that on August 12, 2026 

he/she 

[Name of person serving/mailing petition] 

[date of service] 

served a copy of the Petition relative to the above-captioned matter upon: 

* Case Information Sheet and Appearance 

[Provide name and address of the following entities] 

1. Assessor (via certified mail): 

Angela Story, 200 E. Wall Street, Benton Harbor, MI 49022 

2. 

City Clerk or Township Supervisor/Clerk (via certified mail): 

Tiffany Moore, 200 E. Wall Street, Benton Harbor, MI 49022 

3. 

County Equalization Director (via first class mail or personal service): 

Warren Parrish, 100 Church Street, St. Joseph, Ml 49085 

4. 

County Clerk (via first class mail or personal service): 

Stacy Loar-Porter, 811 Port Street, First Floor, St. Joseph, Ml 49085 

5. 

Secretary of the local school board (via first class mail or personal service): 

Reinaldo Tripplett, 870 Colfax Avenue, Benton Harbor, MI 49022 

6. 

State Treasurer (via first class mail): 

“7. City Attorney (via certified mail): 

Michigan Department of Treasury, State Treasurer 

Sara Senica 

430 W. Allegan 

12 Longmeadow Village Drive

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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: 26-001186

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: ET Proof of Service Petition (2026-08-12)-signed

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 OFFICE OF ADMINISTRATIVE HEARINGS AND RULES 

MICHIGAN TAX TRIBUNAL 

BH MARKET, 

A Michigan Limited Liability Company, 

Petitioner, 

MTT Docket No. 26-001186 

v 

City of Benton Harbor, 

Respondent. 

/ 

Sally A. Taylor (P32737) 

Sara A. Senica (P66004) 

Attorney for Petitioner 

Attorney for Respondent City 

Passaro, Kahne, Taylor, 

Law Office of Sara A. Senica, PLLC 

DeFrancesco & Thompson 

12 Longmeadow Village Drive 

Law Offices, PLLC 

Niles, MI 49120 

685 West Main St. 

(269) 684-1500 

Benton Harbor, MI 49022 

sara.sblaw@gmail.com 

(269) 983-0325 

sally@passarokahne.com 

/ 

PROOF OF SERVICE 

On August 5, 2026, Sara A. Senica, of the Law Office of Sara A. Senica, PLLC, swears and affirms 

that she served a copy of the Respondent’s Entire Tribunal Property Tax Answer on Petitioner’s 

Counsel, Sally A. Taylor, of Passaro, Kahne, Taylor, DeFrancesco & Thompson, PLLC, by First 

Class Mail, postage prepaid, at 685 West Main Street, Benton Harbor, MI 49022, by placing such 

mail in the mailbox at the Niles Post Office, Niles, MI 49120. 

Date: August 5, 2026 

HL J _ 

Sara A. Senica

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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: 26-001186

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

Party Filing Document 

Respondent

Files

Document Type: Proof of Service: Misc Documents

Attachment File Name: POS 1186

Fee Information

Filing Fee: $ 0.00

Payment Information

Payment: $ 0.00

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Page 1

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

BH Market LLC 

, 

MICHIGAN TAX TRIBUNAL 

Petitioner, 

v 

MTT Docket No. 26-001186 

City of Benton Harbor 

Respondent. 

ENTIRE TRIBUNAL PROPERTY TAX ANSWER 

1. 

X_Admit __ Deny. 

If denied, state the parcel number for the property identified 

on the Entire Tribunal Property Tax Petition for the tax year or years at issue: 

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

Form addressing all other parcels at issue.) 

2. 

X__Admit 

Deny. 

If denied, the property identified on the Entire Tribunal 

Property Tax Petition is 

x 

real ___ personal. 

3. 

NA Admit ___ Deny. 

If denied, identify the contiguous and non-contiguous 

parcels by parcel number (attach additional page if necessary): 

4. 

X__Admit __ Deny. 

If denied, identify the parcel or parcels of personal property 

that are not located on a parcel of real property under appeal by parcel number 

(attach additional page if necessary): 

5. 

NA Admit ___ Deny. 

a. 

If denied, state when the personal property statements were filed, if at all: 

b. 

On what date did the March Board of Review commence: 

6. 

X__Admit ___ Deny. 

If denied, state the classification of the property identified 

on the Entire Tribunal Property Tax Petition for the tax year or years at issue: 

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. 

Page 2 of 4 

Is 

X__Admit ___ Deny. 

If denied, list the separate facts upon which Respondent 

relies in support of the denial (attach additional page if necessary): 

8. 

X__ 

Admit 

Deny 

Neither Admit Nor Deny. 

If denied, list the separate 

facts upon which Respondent relies in support of the denial (attach additional 

age if necessary): 

9. 

Admit 

Deny 

X_ 

Neither Admit Nor Deny. 

If denied, state the facts upon 

which Respondent relies in support of the denial (attach additional page if 

necessary): 

10. 

X_Admit ___Deny. 

If denied, in what County are the property or properties 

located in and what is the address of the property or properties: 

11. 

X__Admit ___Deny. 

If denied, what is the applicable local governmental unit: 

12. 

Admit 

Deny X__Neither Admit Nor Deny. 

If denied, list the separate facts 

upon which Respondent relies in support of the denial (attach additional page if 

necessary): 

13. 

If the property’s taxable value is at issue, was there an addition or loss for 

purposes of establishing the property's taxable value for the tax year or years at 

issue? X__ Yes __ No.

Page 3

MTT Docket No. 26-001186 

Page 3 of 4 

14. 

X 

Admit 

Deny 

Neither Admit Nor Deny. 

If denied, list the separate 

facts upon which Respondent relies in support of the denial (attach additional 

age if necessary): 

15. 

Admit 

Deny X 

Neither Admit Nor Deny. 

If denied, list the separate 

facts

Page 4

MT

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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. 26-001186

Section 1: Respondent’s Contact Information

Filer Type: 

Local Unit of Government

Local Unit of Government

City Of Benton Harbor (BERRIEN)

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

Sara

M.I.

A

Last Name

Senica

Firm Name (if any)

Law Office of Sara A. Senica, PLLLC

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

12 Longmeadow Village Drive

City or Town

Niles

State

 Michigan

ZIP Code

49120

Telephone Number

269-684-1500

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

sara.sblaw@gmail.com

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

Respondent or Authorized Attorney/Representative’s Signature: 

Sara A. Senica

/s/

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Page 1

a 

Loa 

Re 

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

BH Market LLC 

, 

MICHIGAN TAX TRIBUNAL 

Petitioner(s) 

v 

MTT Docket No. 26 001186 

City of Benton Harbor (Berrien) 

Respondent(s) 

ENTIRE TRIBUNAL PROPERTY TAX PETITION 

1. 

Property Parcel No: 11540016 030209 9 

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

Form addressing all other parcels at issue.) 

2. 

The property identified above is X__real ___personal. 

3. 

If more than one parcel of real property is under appeal, are the properties 

contiguous? NMA Yes __ No. 

(If no, separate Petitions are required for each non- 

contiguous parcel.) 

4. 

Are all of the parcels of personal property located on a parcel of real property 

under appeal? 

NA Yes _ 

No. 

(If no, separate Petitions are required for each 

parcel of personal property not located on a parcel of real property under 

appeal.) 

5. 

If parcels of personal property are under appeal, when were the personal 

property statements filed by parcel number (attach additional page if necessary): 

6. 

The property identified above is classified as 201 (Commercial 

Improved}

Page 2

MTT Docket No. 26 001186 

Page 2 of 4 

8. 

10. 

11. 

12. 

13. 

If a protest was required and no protest was made, list the separate and specific 

facts upon which Petitioner relies to invoke the Tribunal’s authority over the 

assessment or assessments at issue (attach additional page if necessary): 

Protest was made at the 2026 March Board of Review. 

If the appeal was not submitted by the deadline for the filing of an appeal for the 

classification or classifications of the properties at issue (i.e., May 31 or July 31 

of the tax year involved), list the separate and specific facts upon which 

Petitioner relies to invoke the Tribunal's authority over the assessment or 

assessments at issue (attach additional page if necessary): 

N/A. 

The property or properties at issue are located in Berrien 

County. The 

property or properties’ address is: 

1891 Territorial Road 

Benton Harbor, MI 49022 

The assessment or assessments at issue were established by the (applicable 

local governmental unit): 

City of Benton Harbor (Berrien) 

Petitioner's legal residence or principal office address is: 

3960 Red Arrow Highway 

Benton Harbor, MI 49022 

This appeal involves issues relating to the (check all that are applicable): 

x 

the property or properties’ true cash and taxable values 

the property or properties’ taxable value only 

If the property or properties’ taxable value is at issue, is there a 

dispute as to the value of an addition or loss? ___ Yes No 

uniformity of the property or properties’ assessment

Page 3

MTT Docket No. 26001186 

Page 3 of 4 

15. 

If more than the current tax year is being appealed, list the separate and specific 

facts upon which Petitioner relies to invoke the Tribunal’s authority over the prior 

tax year or years (attach additional

Page 4

MTT

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Page 1

1 of 1

Docket #: 26-001186

Party Filing Document

Party Filing Document: 

 Petitioner

 Petitioner

 

 

If 'other', Identify: 

File

Document Type: 

 

 

fuFile:

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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

BH Market LLC, 

Petitioner,

 MICHIGAN TAX TRIBUNAL

v

MTT Docket No.: 26-001186

City Of Benton Harbor, 

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: July 27, 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 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

BH Market LLC 

, 

MICHIGAN TAX TRIBUNAL 

Petitioner(s) 

v 

MTT Docket No. 26-001186 

City of Benton Harbor (Berrien) 

Respondent(s) 

PROOF OF SERVICE FOR PROPERTY TAX PETITION 

*To be filed after the Tribunal issues the Notice of Docket Number* 

Sally A. Taylor 

states that on May 29, 2026 

he/she 

[Name of person serving/mailing petition] 

[date of service] 

served a copy of the Petition relative to the above-captioned matter upon: 

*and Appearance 

[Provide name and address of the following entities] 

1. Assessor (via certified me...,. 

Angela Story, 200 E. Wall Street, Benton Harbor, MI 49022 

2. 

City Clerk or Township Supervisor/Clerk (via certified mail): 

Tiffany Moore, 200 E. Wall Street, Benton Harbor, MI 49022 

3. 

County Equalization Director (via first class mail or personal service): 

Warren Parrish, 100 Church Street, St. Joseph, Ml 49085 

4. 

County Clerk (via first class mail or personal service): 

Stacy Loar-Porter, 811 Port Street, First Floor, St. Joseph, MI 49085 

5. 

Secretary of the local school board (via first class mail or personal service): 

Reinaldo Tripplett, 870 Colfax Avenue, Benton Harbor, MI 49022 

6. 

State Treasurer (via first class mail): 

Michigan Department of Treasury, State Treasurer 

430 W. Allegan

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Page 1

1 of 1

Docket #: 26-001186

Party Filing Document

Party Filing Document: 

 Petitioner

 Petitioner

 

 

If 'other', Identify: 

File

Document Type: 

 

 

fuFile:

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Page 1

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

BH Market LLC 

; 

MICHIGAN TAX TRIBUNAL 

Petitioner(s) 

MTT Docket No. 26-001186 

City of Benton Harbor (Berrien) 

Respondent(s) 

APPEARANCE 

Please type or neatly print the name and contact information for the attorney or authorized 

representative: 

1. Full name (first, middle initial, last) 

2. Bar License # 

(if applicable) 

Sally A. Taylor 

P 

3. Firm Name (if applicable) 

Passaro, Kahne, Taylor, Thompson & Pierangeli Law Office PLLC 

3. Address 685 W. Main Street, Benton Harbor, MI 49022 

4. Telephone No. 

5. E-mail Address 

(269) 983-0325 

sallytaylor@passarokahne.com 

1. 

| appear on behalf of BH Market LLC 

as 

[/] attorney or [] authorized representative. 

Live 12 

Attorney[Represéntative signature 

Sally A. Taylor 

[Print/type name of person signing]

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Page 1

1 of 1

Docket #: 26-001186

Party Filing Document

Party Filing Document: 

 Petitioner

 Petitioner

 

 

If 'other', Identify: 

File

Document Type: 

 

 

fuFile:

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Page 1

03/26/2026 

08:43 

PM 

2026 BOARD OF REVIEW DECISION 

FROM 

CITY OF BENTON HARBOR 

ANGELA STORY 

200 E WALL ST 

BENTON HARBOR, MI 49022 

NAME AND ADDRESS OF OWNER OR PERSON NAMED ON ASSESSMENT ROLL: 

PROPERTY IDENTIFICATION: (Parcel Code required. Property address 

and legal description optional.): 

11-54-0016-0302-09-9 

1891 TERRITORIAL RD} 

BII MARKET LLC 

BEG 271.00" SOODEGO0S'08"E OF TII NE COR OF $W1/4 OF 

3960 RED ARROW HWY 

NWi/4 SEC 16 T4S R18W TH N8IDEG26'08"W 935.74' TI1 § 

BENTON HARBOR MI 49022 

838.52' TH N86DEG37'11"E 599.45' TH S00DEG05'30"E 264' TO 

C/L TERRITORIAL RD TH N86DG37'11"E ON RD C/L 339" TH 

NOODEGOS'08"W 1037.96' TO POB SEE L 2032 P 1010 FOR 

ABANDOMENT OF ROAD 

‘HIS PROPERTY IS CLASSIFIED Af 

201 

-(COMMERCIAL-IMPROVED) 

Thank you for attending this years March Board of Review. The Board has reviewed the information you supplied and the data necessary 

to compute your assessment and taxable value. 

The Board has completed their review of parcel number 

11-54-0016-0302-09-9 

They have made the following determination based on the information you supplied. 

Board of Review Comments: 

[2026 ORIGINAL ASSESSED VALUE 

882,400 

] 

[2026 

"BOARD OF REVIEW" ASSESSED VALUE 

882,400 

| 

(if the above amounts are the same, no revisions have occured) 

2026 ORIGINAL TAXABLE VALUE 

882,400 

[2026 "BOARD OF REVIEW" TAXABLE VALUE 

882,400 

[2026 PRINCIPAL RESIDENCE EXEMPTION/QUALIFIED AG 

0.0000 

Please feel frec to contact the assessor at the address listed above or call if you have any questions. 

“Effective March 1, 2013, the Tribunal is no longer able to accept Small Claims letter appeals. Rather, you are required to file a petition to 

initiate a new Small Claims appeal. 

Petition forms are available on this website.” 

http://www .michigan.gov/taxtrib/0,4677,7-187-38254---,00.html]

Page 2

Michigan Department of Treasury 

618 (Rev, 12-25) 

Petition to Board of Review 

L-4035 

This form is issued under the authority of P.A. 206 of 1893, as amended. Filing is voluntary; however, you may not appeal to the Michigan Tax Tribunal unless you first protest 

to the Board of Review, except when the property is classified as commercial real, industrial real, or developmental real. You may not appeal property classification to the State 

Tax Commission unless you first pratest to the Board of Review. 

TO BE COMPLETED BY OWNER OR OWNER'’S AGENT 

Owner's Name (Please Print or Type} 

Petitioner's Name (If Other than Owner. Please Print or Type} 

BH Market, LLC 

Sally A. Taylor, Attorney for Owner 

Township or City 

County 

‘Year of Appeal 

City of Benton Harbor 

Berrien 

2026 

The undersigned protests the assessed value and/or the tentative taxable value and/or the property classification and/or the qualified 

agricultural property exemption of the following described property: 

Property Identified (Parcel code required. Property address and legal description optional.) 

11-54-0016-0302-09-9 

Protested Item: 

[X] Assessed Value 

Tentative 

[] Texable

Page 3

618

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Page 1

1 of 1

Docket #: 26-001186

Party Filing Document

Party Filing Document: 

 Petitioner

 Petitioner

 

 

If 'other', Identify: 

File

Document Type: 

 

 

fuFile:

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

a 

Loa 

Re 

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

BH Market LLC 

, 

MICHIGAN TAX TRIBUNAL 

Petitioner(s) 

v 

MTT Docket No. 26 001186 

City of Benton Harbor (Berrien) 

Respondent(s) 

ENTIRE TRIBUNAL PROPERTY TAX PETITION 

1. 

Property Parcel No: 11540016 030209 9 

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

Form addressing all other parcels at issue.) 

2. 

The property identified above is X__real ___personal. 

3. 

If more than one parcel of real property is under appeal, are the properties 

contiguous? NMA Yes __ No. 

(If no, separate Petitions are required for each non- 

contiguous parcel.) 

4. 

Are all of the parcels of personal property located on a parcel of real property 

under appeal? 

NA Yes _ 

No. 

(If no, separate Petitions are required for each 

parcel of personal property not located on a parcel of real property under 

appeal.) 

5. 

If parcels of personal property are under appeal, when were the personal 

property statements filed by parcel number (attach additional page if necessary): 

6. 

The property identified above is classified as 201 (Commercial 

Improved}

Page 2

MTT Docket No. 26 001186 

Page 2 of 4 

8. 

10. 

11. 

12. 

13. 

If a protest was required and no protest was made, list the separate and specific 

facts upon which Petitioner relies to invoke the Tribunal’s authority over the 

assessment or assessments at issue (attach additional page if necessary): 

Protest was made at the 2026 March Board of Review. 

If the appeal was not submitted by the deadline for the filing of an appeal for the 

classification or classifications of the properties at issue (i.e., May 31 or July 31 

of the tax year involved), list the separate and specific facts upon which 

Petitioner relies to invoke the Tribunal's authority over the assessment or 

assessments at issue (attach additional page if necessary): 

N/A. 

The property or properties at issue are located in Berrien 

County. The 

property or properties’ address is: 

1891 Territorial Road 

Benton Harbor, MI 49022 

The assessment or assessments at issue were established by the (applicable 

local governmental unit): 

City of Benton Harbor (Berrien) 

Petitioner's legal residence or principal office address is: 

3960 Red Arrow Highway 

Benton Harbor, MI 49022 

This appeal involves issues relating to the (check all that are applicable): 

x 

the property or properties’ true cash and taxable values 

the property or properties’ taxable value only 

If the property or properties’ taxable value is at issue, is there a 

dispute as to the value of an addition or loss? ___ Yes No 

uniformity of the property or properties’ assessment

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MTT Docket No. 26001186 

Page 3 of 4 

15. 

If more than the current tax year is being appealed, list the separate and specific 

facts upon which Petitioner relies to invoke the Tribunal’s authority over the prior 

tax year or years (attach additional

Page 4

MTT

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Page 1

1 of 1

Docket #: 26-001186

Party Filing Document

Party Filing Document: 

 Petitioner

 Petitioner

 

 

If 'other', Identify: 

File

Document Type: 

 

 

fuFile:

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Page 1

Michigan Department of Treasury 

618 (Rev. 12-25) 

Petition to Board of Review 

L-4035 

This form is issued under the authority of P.A. 206 of 1893, as amended. Filing is voluntary; however, you may not appeal to the Michigan Tax Tribunal unless you first protest 

to the Board of Review, except when the property is classified as commercial real, industrial real, or developmental real. You may not appeal property classification to the State 

Tax Commission unless you first protest to the Board of Review. 

TO BE COMPLETED BY OWNER OR OWNER’S AGENT 

Owner's Name (Please Print or Type) 

Petitioner's Name (If Other than Owner. Please Print or Type) 

BH Market, LLC 

Sally A. Taylor, Attorney for Owner 

Township or City 

County 

Year of Appeal 

City of Benton Harbor 

Berrien 

2026 

The undersigned protests the assessed value and/or the tentative taxable value and/or the property classification and/or the qualified 

agricultural property exemption of the following described property: 

Property Identified (Parcel code required. Property address and legal description optional.) 

11-54-0016-0302-09-9 

Protested Item: 

IX] Assessed Value 

Tentative 

O Taxable Status 

O Classification 

OJ Qualified Agricultural 

Taxable Value 

(exemption) 

Property Exemption 

1, PROTEST OF ASSESSMENT 

Complete this section for a protest of assessed value, including assessed value changes associated with exempt status and denied or late filed 

personal property forms. 

Assessed Value 

Owner's Estimate of True Cash Value (Market Value) 

$882,400 

$550,000 

2. PROTEST OF TAXABLE VALUE 

Complete this section for a protest of Taxable Value. 

Reason: 

J] Value of Losses 

] Value of Additions 

| Poverty Exemption 

Uncapping % 

3. PROTEST OF CLASSIFICATION 

Complete this section for a request to change the classification. The Board of Review must make their decision regarding classification in accordance 

with Section 211.34c of the Michigan Compiled Laws. The Board of Review shall not be influenced by the effect that a particular classification has on 

that property's status as a homeowner's principal residence or qualified agricultural property.) 

Classification of property on this year's assessment roll 

Classification should be (check one of the following): 

Agricultural 

J Industrial 

] Timber Cutover 

] Utility (Personal Property Only) 

OJ Commercial 

[! Residential 

l Developmental 

4. PROTEST OF EXEMPTION FOR QUALIFIED AGRICULTURAL PROPERTY 

If the assessor has denied or changed the percentage of the exemption from the 18 mills of local school operating tax for qualified agricultural proper- 

ty, the owner may appeal this action to the March Board of Review. THE BOARD OF REVIEW HAS NO AUTHORITY TO CONSIDER OR ACT UPON 

THE EXEMPTION FROM THE 18 SCHOOL OPERATING MILLS FOR HOMEOWNER'S PRINCIPAL RESIDENCE PROPERTIES.) 

Percent qualified agricultural exemption granted by assessor (Enter 0 if exemption 

Percent qualified agricultural exemption requested by owner (Enter 100 

if

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618,

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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 - Petitioner

MTT DOCKET NO. 

 

Section 1: Petitioner’s Contact Information

Filer type: 

Organization 

Local Unit of Government

First Name

M.I.

Last Name/Company Name

BH Market LLC

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

3960 Red Arrow Hwy

City or Town

Benton Harbor

State

Michigan

ZIP Code

49022

Telephone Number

2692080227

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

markv@redarrowtransfer.com

 

 

Section 2: Attorney/Authorized Representative’s Contact Information

First Name

Sally

M.I.

A.

Last Name

Taylor

Firm Name (if any)

Passaro, Kahne, Taylor, Thompson & Pierangeli Law Office PLLC

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

685 W. Main Street

City or Town

Benton Harbor

State

Michigan

ZIP Code

49022

Telephone Number

2699830325

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

sallytaylor@passarokahne.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]

1891 Territorial Road

Benton Harbor

Page 2

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA 

DIRECTOR

Michigan

49022

Taxing Authority (City or Township)

City Of Benton Harbor (BERRIEN) 

County

Berrien

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:

11-54-0016-0302-09-9

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:

882400

Current Taxable Value as established by the Board of Review:

882400

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

550000

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

275000

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

275000

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:

Page 3

S

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