Caleb Taylor Petitioner V City Of Portage Respondent

Page 1

WIA 

ASSESSING 

Provi 

i 

i 

*** PROOF OF SERVICE *** 

The undersigned being first duly sworn, deposes and says that she, Venus Buller, emailed 

the Petitioner a copy of the following documents: 

Date: 10/16/2026 

Docket Number: 26-002829 

Document(s): Answer, Record Card, Valuation Report 

Response e-filed to: 

Michigan Tax Tribunal — Small Claims Division 

PO Box 30232 

Lansing, M1 48909 

Petitioner/Agent: 

Caleb Taylor 

5023 Angling Rd 

Portage, M1 49024 

calebtaylor777@gmail.com 

Venus M Buller 

City of Portage Authorized Representative 

(For Notary Use) 

Subscribed and sworn to before me by Venus 

Buller on October 16, 2026 

” 

~\ 

Gavan 

f Te 

[AA 

arm 

( 

AARON CARL THIEL 

Notary public, State of Michigan 

County of Kalamazoo 

My commission expires 23-Aug-2029 

Acting in the Geunty &f_a]3ma 

zoo

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

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: 26-002829

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

Party Filing Document 

Respondent

Files

Document Type: Proof of Service: Misc Documents

Attachment File Name: Proof of Service 26-002829

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.

Page 1

*** Information herein deemed reliable but not guaranteed***

KALAMAZOO

County:

CITY OF PORTAGE

Jurisdiction:

Printed on

Parcel Number:

39-10-03580-052-O

130,454C

214,300

173,700

40,600

2023

136,976C

228,000

183,400

44,600

2024

142,484C

264,300

222,200

42,100

2025

273,600S

273,600M

273,600

224,500

49,100

2026

Taxable

Value

Tribunal/

Other

Board of

Review

Assessed

Value

Building

Value

Land

Value

Year

Land Improvement Cost Estimates

Description Rate Size % Good Cash Value

D/W/P: Asphalt Paving 3.61 2650 62 5,932

Pool: Concrete 96.85 721 24 17,108

 Total Estimated Land Improvements True Cash Value = 23,040

 * Factors *

Description Frontage Depth Front Depth Rate %Adj. Reason Value

2SF03 125.00 368.00 0.9165 1.3619 630 100 98,299

 125 Actual Front Feet, 1.06 Total Acres Total Est. Land Value = 98,299

Land Value Estimates for Land Table 401NW.RES NORTH WEST

VMB 06/23/2022 MISC AERIA

EW 07/10/2013 REINSPECTI

Who When What

Level

Rolling

Low

High

Landscaped

Swamp

Wooded

Pond

Waterfront

Ravine

Wetland

Flood Plain

X

X

 

 

X

 

X

 

 

 

 

 

 

Topography of 

Site

Dirt Road

Gravel Road

Paved Road

Storm Sewer

Sidewalk

Water

Sewer

Electric

Gas

Curb

Street Lights

Standard Utilities

Underground Utils.

 

 

X

 

X

X

X

X

X

 

X

X

 

Public

Improvements

Vacant

 

Improved

X

The Equalizer. Copyright (c) 1999 - 2009.

Licensed To: City of Portage, County of

Kalamazoo, Michigan

Comments/Influences

HILL N BROOK VILLAGE LOT 52

Tax Description

TAYLOR, CALEB R & ABIGAIL T

5023 ANGLING RD

PORTAGE MI 49024

Owner's Name/Address

5023 ANGLING RD

Property Address

2026 Est TCV 547,117 TCV/TFA: 178.27

REALTYPE: SINGLE FAMILY

P.R.E. 100% 03/14/2025 

COMPLETE

PMECH21-0032

07/12/2021

Mechanical Only

School: PORTAGE PUBLIC SCHOOLS

Status

Number

Date

Building Permit(s)

Zoning: R-1C

Class: RESIDENTIAL-IMPROV

0.0

DEED

1445-1499

33-TO BE DETERMINED

WD

02/01/1990

0

0.0

DEED

1445-1497

33-TO BE DETERMINED

WD

02/01/1990

152,000

100.0

DEED

1855-0836

33-TO BE DETERMINED

WD

05/24/1996

147,900

100.0

PROPERTY TRANSFER 

2025-004473

03-ARM'S LENGTH

WD

02/24/2025

360,000

TAYLOR, CALEB R & ABIGAIL 

WHITE, RICHARD J SR & M A 

Prcnt.

Trans.

Verified

By

Liber

& Page

Terms of Sale

Inst.

Type

Sale

Date

Sale

Price

Grantee

Grantor

10/16/2026

Page 2

*** Information herein deemed reliable but not guaranteed***

Parcel Number: 39-10-03580-052-O

Printed on

10/16/2026

Page 3

Class: BC

Effec. Age: 38

Floor Area: 3,069 

Total Base New : 681,288 E.C.F.

Total Depr Cost: 422,399 X 1.008

Estimated T.C.V: 425,778 

Cost Est. for Res. Bldg: 1 Single Family RANCH Cls BC Blt 1955

(11) Heating System: Forced Hot Water, Air Conditioning

Ground Area = 3069 SF Floor Area = 3069 SF.

Phy/Ab.Phy/Func/Econ/Comb. % Good=62/100/100/100/62

Building Areas

Stories Exterior Foundation Size Cost New Depr. Cost 

1 Story Siding/Brick Basement 1,550 

1 Story Siding/Brick Slab 600 

1 Story Siding Slab 288 

1 Story Siding Basement 506 

1 Story Siding Slab 125 

 Total: 572,881 355,187

Other Additions/Adjustments

 Basement Living Area 1000 52,550 32,581 

Plumbing

 3 Fixture Bath 2 13,171 8,166 

 2 Fixture Bath 1 4,412 2,735 

 Vent Fan 3 1,047 649 

Porches

 CCP (1 Story) 72 2,827 1,753 

Deck

 Treated Wood 365 6,278 3,892

Page 4

***

Page 5

Va

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Page 1

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA 

DIRECTOR

PROPERTY TAX APPEAL ANSWER FORM

VALUATION / UNCAPPING APPEAL

MTT DOCKET NO. 26-002829

 

Respondent’s Contact Information:

Filer Type:

Local Unit of Government

Local Unit of Government:

City Of Portage (KALAMAZOO)

First Name

M.I.

Last Name

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

City or Town

State

ZIP Code

Telephone Number

E-mail Address

 

Respondent’s Attorney/Authorized Representative’s Contact Information, if any:

First Name

Venus

M.I. 

Last Name

Buller

Firm Name (if any)

WCA Assessing

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

7900 S Westnedge Ave

City or Town

Portage

State

 Michigan

ZIP Code

49002

Telephone Number

2693294433

E-mail Address

assessingdept@portagemi.gov

 

 

Subject Property Information:

Are the parcels listed by Petitioner contiguous or adjoining? If no, list all parcels that are adjoining in separate groupings.

 *If necessary, attach a separate sheet.

N/A 

Does the subject property have a principal residence exemption of 50% or more?

Yes

Page 2

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA 

DIRECTOR

Please Explain Your Answer to this Appeal:

The State Equalized Value (SEV) and Taxable Value represents 50% of Fair Market Value, and all values in the City of Portage have been uniformly assessed.

 

Jurisdictional Issues:

IF PETITIONER IS APPEALING THE TRUE CASH AND/OR TAXABLE VALUES:

Did Petitioner protest the assessment at a Board of Review?

Yes

If Yes, check which Board of Review Petitioner attended:

March

If No, was the Notice of Assessment properly sent to Petitioner prior to the March Board of Review? 

*Submit a copy of the Notice of Assessment with the Answer.

If the July or December Board of Review revised the assessment(s) at issue, did it have authority? 

If yes, please cite the Board’s authority?

Was the assessment(s) at issue established as the result of a clerical error or mutual mistake of fact?

No

If yes, please explain

Is Petitioner appealing from a State Tax Commission Order?

No

If yes, when was it issued?

IF PETITIONER IS APPEALING THE UNCAPPING OF TAXABLE VALUE:

When was the Notice of Uncapping issued?

Under what statutory section was the taxable value uncapped?

Page 3

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA 

DIRECTOR

Valuation Information:

Parcel Identification Number:

03580-052-O

Classification of Property: Real (check one)

 Residential (check one)

Current Assessed Value as established by the Board of Review:

273600

Current Taxable Value as established by the Board of Review:

273600

What do you believe is the fair market value?

547200

What do you believe is the taxable value?

273600

 

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

Respondent’s Signature: 

/s/ Venus M Buller

Attorney or Authorized Agent’s Signature:

/s/

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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

Caleb

M.I.

Last Name

Taylor

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

5023 Angling Rd.

City or Town

Portage

State

 Michigan

ZIP Code

49024

Telephone Number

2488044055

E-mail Address

calebtaylor777@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)

5023 Angling Rd.

City or Town

Portage

County

Kalamazoo

State

Michigan

ZIP Code

49024

Taxing Authority (City or Township)

City Of Portage (KALAMAZOO)

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 disputes the 2026 assessed value/SEV of $273,600 on the subject property (implying a true cash value of $547,200), on the grounds that this 

substantially exceeds the property's actual market value. Petitioner purchased the property in February of 2025 for $360,000 in an arm's-length transaction 

between unrelated, willing parties of a house that had been on the market for almost a year. This purchase price is direct evidence of the property's true cash 

value and is roughly $187,000 (52%) below the value implied by the current SEV. Petitioner protested this assessment to the City of Portage Board of Review, 

which determined in the March board of review meeting that no change was warranted. Petitioner requests that the Tribunal set the true cash value at no more 

than $360,000, with SEV/assessed value of $180,000 and taxable value corrected accordingly.

Jurisdictional Issues:

Did you protest the assessment at a Board of Review? Yes

If Yes, check which Board of Review you attended: March

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

Year(s) Under Appeal:

2026

 

Valuation Information for Each Parcel under Appeal:

Parcel Number:

10-03580-052-O

Classification of Property: Real (check one)

Residential (check one)

Current Assessed Value as established by the Board of Review:

273600

Current Taxable Value as established by the Board of Review:

273600

What do you believe is the fair market value?

360000

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

180000

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

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

Petitioner’s Signature: 

/s/ Caleb Taylor

Attorney or Authorized Agent’s Signature:

/s/

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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

Caleb Taylor,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 26-002829

City Of Portage,

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 6, 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

Caleb Taylor,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 26-002829

City Of Portage,

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 6, 2026

PROOF OF SERVICE

I certify that a copy of the foregoing was sent on the

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Page 1

​Subject: Property Assessment Protest – 2025 Assessment​

​Parcel ID: 39-10-03580-052-O​

​Property Address: 5023 Angling Rd. Portage MI, 49024​

​Owner: Caleb and Abigail Taylor​

​To the Board of Review:​

​I am respectfully requesting a reduction in the 2025 assessed value of my property.​

​I purchased the home in 2025 for $360,000 in an arm’s-length transaction. This sale represents​

​the current market value (True Cash Value) of the property.​

​Under Michigan law, the Assessed Value must not exceed 50% of the property’s True Cash​

​Value. Based on the purchase price:​

​$360,000 × 50% = $180,000​

​However, the 2025 assessment sets the Assessed Value at $273,600, implying a market value​

​of $547,200. This exceeds the actual purchase price by $187,200 and does not reflect market​

​conditions or the recent sale.​

​Because the sale was recent and arm’s-length, it is the best evidence of True Cash Value.​

​Therefore, I respectfully request that the Assessed Value be corrected to approximately​

​$180,000, with a corresponding adjustment to the Taxable Value.​

​While the home may have originally been well built, the property has been poorly maintained for​

​decades and has numerous functional and structural issues. Many systems and fixtures are​

​outdated or nonfunctional, including freezing pipes, single-pane windows, and showers that do​

​not work. Much of the interior (cabinets, carpet, etc.) is original and worn, and the few upgrades​

​appear to be low-quality DIY work. The pool also has significant cracks. Additionally, the layout​

​and usability are limited, with a very small master bath, multiple rooms and a bathroom with​

​7-foot ceilings, low clearance to the basement, and a half bath in rough condition. These factors​

​significantly impact livability and are why the property sold for $360,000 despite its square​

​footage.​

​Thank you for your consideration.​

​Sincerely,​

​Caleb Taylor​

​248-804-4055​

​Calebtaylor777@gmail.com​

Page 2

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Page 7

There was settlement to the garage floor. Recommend repair.

Page 8

​Half bath with musty tile, and see through window and “light fixture” that’s a light bulb​

Page 9

​Uneven tile and improperly spaced​

Page 10

​Section of house with 7 foot ceilings for 2 bedrooms and 1 full bath (note shower in this​

​bathroom does not work).​

Page 11

​Master bath is very tiny with no leg room by toilet and no shower door as the glass one was​

​hanging by a thread and had unique irreplaceable hinges​

Page 12

​Comparables:​

​4584 CHASEMOOR DR​

​PORTAGE, MI 49024​

​4 Br 3.5 Ba​

​1998​

​Sale Price: $370,000​

​State Equalized Value: $176,200​

​5834

Page 13

​C

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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: 26-002829

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

Party Filing Document 

Petitioner

Files

Document Type: Evidence

Attachment File Name: Letter comps and pictures

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.

Page 1

File No.

APPRAISAL OF

LOCATED AT:

FOR:

BORROWER:

AS OF:

BY:

202500164

10093797

Source One Appraisal 

Kevin Charles Molda

February 3, 2025

Caleb & Abigail Taylor

Sturgis, MI, 43866

113 E Chicago Rd #125

Sturgis Bank & Trust Company

Portage, MI 49024

5023 Angling Rd

5468 Holiday Terrace, Kalamazoo, MI 49009 800-530-1552

Page 2

File No.

File Number:

In accordance with your request, I have appraised the real property at:

The purpose of this appraisal is to develop an opinion of the market value of the subject property, as improved.

The property rights appraised are the fee simple interest in the site and improvements.

In my opinion, the market value of the property as of

is:

The attached report contains the description, analysis and supportive data for the conclusions,

final opinion of value, descriptive photographs, limiting conditions and appropriate certifications.

202500164

10093797

Source One Appraisal 

Kevin Charles Molda

Four Hundred Thousand Dollars

$400,000

February 3, 2025

Portage, MI 49024

5023 Angling Rd

202500164

Sturgis, MI, 43866

113 E Chicago Rd #125

Sturgis Bank & Trust Company

Midwest Appraisal

5468 Holiday Terrace, Kalamazoo, MI 49009 800-530-1552

Page 3

Uniform Residential Appraisal Report

File No.

The purpose of this summary appraisal report is to provide the lender/client with an accurate, and adequately supported, opinion of the market value of the subject property.

Property Address

City

State

Zip Code

Borrower

Owner of Public Record

County

Legal Description

Assessor's Parcel #

Tax Year

R.E. Taxes $

Neighborhood Name

Map Reference

Census Tract

Occupant

Owner

Tenant

Vacant

Special Assessments $

PUD

HOA $

per year

per month

Property Rights Appraised

Fee Simple

Leasehold

Other (describe)

Assignment Type

Purchase Transaction

Refinance Transaction

Other (describe)

Lender/Client

Address

Is the subject property currently offered for sale or has it been offered for sale in the twelve months prior to the effective date of this appraisal?

Yes

No

Report data source(s) used, offering price(s), and date(s).

SUBJECT

I

did

did not analyze the contract for sale for the subject purchase transaction. Explain the results of the analysis of the contract for sale or why the analysis was not performed.

Contract Price $

Date of Contract

Is the property seller the owner of public record?

Yes

No

Data Source(s)

Is there any financial assistance (loan charges, sale concessions, gift or downpayment assistance, etc.) to be paid by any party on behalf of the borrower?

Yes

No

If Yes, report the total dollar amount and describe the items to be paid.

CONTRACT

Neighborhood Characteristics

One-Unit Housing Trends

One-Unit Housing

Present Land Use %

Note: Race and the racial composition of the neighborhood are not appraisal factors.

Location

Urban

Suburban

Rural

Property Values

Increasing

Stable

Declining

PRICE

AGE

One-Unit

%

Built-Up

Over 75%

25-75%

Under 25%

Demand/Supply

Shortage

In Balance

Over Supply

$(000)

(yrs)

2-4 Unit

%

Growth

Rapid

Stable

Slow

Marketing Time

Under 3 mths

3-6 mths

Over 6 mths

Low

Multi-Family

%

Neighborhood Boundaries

High

Commercial

%

Pred.

Other

%

Neighborhood Description

Market Conditions (including

Page 4

Unifo

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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: 26-002829

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

Party Filing Document 

Petitioner

Files

Document Type: Evidence

Attachment File Name: appraisal 5023

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.

Page 1

Michigan Department of Treasury, 

1019 (Rev. 10-25) 

THIS 

IS NOT A TAX BILL 

L-4400 

Notice of Assessment, Taxable Valuation, and Property Classification 

1523 

This form is issued under the authority of Public Act 206 of 1893, Sec. 211.24c and Sec.211.34c, as amended. This is 

a model assessment notice to be used by the local assessor. 

FROM (269) 329-4433 

PORTAGE CITY ASSESSOR'S OFFICE 

7900 S WESTNEDGE AVE 

PORTAGE MI 49002 

PARCEL IDENTIFICATION 

PARCEL NUMBER: 

39-10-03580-052-0 

PROPERTY ADDRESS: 

5023 ANGLING RD 

PORTAGE, MI 49024 

SCHOOL DISTRICT CODE: 

39140 

OWNER'S NAME & ADDRESS/PERSON NAMED ON ASSESSMENT ROLL: 

EXEMPTIONS 

15231 

% Exempt As "Homeowners Principal Residence": 

100.00% 

Kahr kxxAXAUTO**5-DIGIT 49024 

T23 

Pl 

#44 

% Exempt 

As "Qualified Agricultural Property": 

.00% 

TAYLOR, 

CALEB 

R 

& ABIGAIL 

T 

"y 

: 

". 

0, 

5023 ANGLING 

RD 

% Exempt As 

"MBT Industrial Personal": 

.00% 

PORTAGE, 

MI 49024-5624 

% Exempt As "MBT Commercial Personal": 

.00% 

[Ll OTL 

| EFTTRLLLL LLL 

LTE 

fT LOU 

| Fe 

LU EET 

Exempt 

As "Disabled Veteran or Surviving 

Spouse™ 

J Yes 

No 

Exempt As "Qualified Forest Property": 

O Yes 

No 

Exempt As "Development Property": 

O Yes 

Xx 

No 

LEGAL DESCRIPTION: 

HILL N BROOK VILLAGE LOT 52 

ACCORDING TO MCL 211.34c THIS PROPERTY IS CLASSIFIED AS: 

. WAS THERE A TRANSFER OF OWNERSHIP IN025 

THAT RESULTED IN A TAXABLE VALUE UNCAPPING? [x] Yes 

O No 

401 

Residential 

PRIOR YEAR'S CLASSIFICATION IF DIFFERENT: 

401 

Residential 

a 

. 

CURRENT 

CHANGE FROM 

The change in taxable value will increase/decrease your tax bill 

PRIOR AMOUNT 

TENTATIVE AMOUNT 

PRIOR YEAR TO 

for the 2026 

year by approximately: $5945 

YEAR: 

2025 

YEAR: 

2026 

CURRENT YEAR 

1. TAXABLE VALUE: 

142,484 

273,600 

131,116 

2. ASSESSED VALUE: 

264,300 

273,600 

9,300 

3. TENTATIVE EQUALIZATION FACTOR: 

1.000 

4. STATE EQUALIZED VALUE (SEV): 

264,300 

273,600 

9,300 

5 

6 . Assessor Change Reason(s): 

Market Adjustment 

The 2026 Inflation rate Multiplier is: 1.027 

Questions regarding the Notice of Assessment, Taxable Valuation, and Property Classification may be directed to the Following: 

Name: 

AARON POWERS 

Telephone Number: 

(269) 329-4433 

Email Address: 

assessingdept@portagemi.gov 

March Board of Review Appeal Information. The Board of Review will meet at the following dates and times: 

THE ASSESSOR MAY REVIEW ASSESSMENTS WITHOUT THE NECESSITY OF APPEALING PRIOR TO 2/27 BY CALLING 329- 

4433. THE 2026 MARCH BOARD OF REVIEW WILL BE HELD AT PORTAGE CITY HALL 7900 S WESTNEDGE AVE. 

ORGANIZATIONAL MEETING TO BE HELD 3/3 AT 9AM. APPEALS TO BE HEARD BY APPOINTMENT ONLY ON 3/9, 3/10 AND 

3/12 9AM-12PM & 1:30PM-4:30PM AND 3/11 1:30PM-4:30PM & 6PM-9PM. WRITTEN APPEALS AND SIGNED FORM 618 (L-4035) 

MUST BE RECEIVED BY 3/11 AT 5:30PM. APPOINTMENTS MUST BE SCHEDULED BY CALLING 329-4433 BEGINNING 3/2. 

FINAL MEETING TO FINALIZE ROLL WILL BE HELD 3/24 STARTING AT 9AM.

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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: 26-002829

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

Party Filing Document 

Petitioner

Files

Document Type: Documentation

Attachment File Name: 5023 Angling Rd ACN 2026

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.

Page 1

DEED WARRANTY 

2025-004473 

KALAMAZOO COUNTY MI 

MEREDITH PLACE 

REGISTER OF DEEDS 

OFFICIAL LAND RECORD 

Document Number: 

2025-004473 

Arrival Date and Time: 

2/28/2025 10:23:25 AM 

Recording Date and Time: 

2/28/2025 10:36:09 AM 

GRANTOR: 

WHITE RICHARD J SR 

GRANTEE: 

TAYLOR CALEB R 

| hereby certify that this instrument was RECEIVED and 

RECORDED on the date and times stamped above in the 

OFFICIAL PUBLIC RECORDS of the REGISTER OF DEEDS, 

Kalamazoo County, Michigan. 

Meredith Place, Clerk/Register 

Clerk / Register of Deeds 

Kalamazoo County Michigan 

REAL ESTATE x 

Nr 

TAX 

396.00 CO 4 

2,700.00 ST 

CES 

TTX #10149287 

pe Page 1 of 3 

* 

M STATE OF 

IVIICHIGAN 

For Internal Use ONLY: 

KALAMAZOO CNTY 

) 

02/28/2025 

Docld: 20174763 

2025-004473 

Txld: 40149287 

2025-004473 

Page 1 of 3

Page 2

ecaicc, 

Kalamazoo County Treasurer 

Kalamazoo County Register of Deeds 

E. 

~~ Tax Certificate # 326591 

eRecord Arrival Time: 2/27/2025 at 1:36 PM 

Date: 2/28/2025 

Warranty Deed - Statutory Form 

C.L. 1948, 565.151 M.S.A. 26571 

KNOW ALL MEN BY THESE PRESENTS: 

That 

Richard J. White, Sr. and Mary A. Parker-White, husband and 

wife, whose street number and post office address 

is 5023 Angling Road, Portage, MI 49024, convey(s) and 

warrant(s) to Caleb R Taylor and Abigail T Taylor, husband and wife, as tenants by the entirety, whose street 

number and post office address is 730 Phillips St, South Haven, MI 49090 the following described premises: 

For APN/Parcel ID(s): 38-10-03580-052-O 

Land Situated in the State of Michigan, County of Kalamazoo, City of Portage. 

Lot 52, Hill N Brook Village, according to the plat thereof recorded in Liber 19 of plats, Page 8, Kalamazoo 

County Records. 

Commonly known as. 

5023 Angling Road, Portage, MI 49024 

for the full consideration of Three Hundred Sixty Thousand And No/100 Dollars ($360,000.00). 

Subject to easements, reservations, restrictions and limitations of record, 

if any, and further subject to: 

NONE 

Deed {Warranty - Statutory Form) Letter 

Printed: 

02.21.25 @ 03:21 PM by 

MID1173.doc / Updated: 07.21.21 

Page 

1 

MI-CT-FGTF-02330.313418-391247661SMT 

2025-004473 

Page 2 of 3 

2S%12

Page 3

(Attached to and becoming a part of Statutory Warranty Deed dated February 24, 2025 between 

Richard J. White, Sr. 

and Mary A. Parker-White, husband and wife, as Grantor and Caleb R Taylor and Abigail T Taylor, husband and wife, as 

tenants by the entirety, as Grantee.) 

IN WITNESS WHEREOF, the undersigned have executed this document on the date(s) set forth below. 

Dated: February 24, 2025 

Signed and Sealed: 

Mary ® Parker-White 

State of Michigan 

County of Kalamazoo 

1, Sarah M. Thomg 

hereby certify tha 7R) 

acknowleggéd 

tfiey 

, a Notary Public of the County and the State first above written, do 

hard J. White, Sr. and Mary A. Parker-White personally appeared before me this day and 

e execution of the foregoing instrument. 

Witness 

hahd gid official seal this the 24th day of February, 2025. 

N 

Sarah M. Thomas 

Name: 

__ / 

| \ 

ee 

Notary Pufic 

State o 

State of Michigan, County of Van Buren 

County 

My Commission Expires June 2, 2030 

My ome 

Cnty res: 

ing 

in

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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: 26-002829

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

Party Filing Document 

Petitioner

Files

Document Type: Documentation

Attachment File Name: wd_Recorded

Fee Information

Filing Fee: $ 0.00

Payment Information

Payment: $ 0.00

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Page 1

American Land Title Association 

ALTA Settlement Statement - Borrower/Buyer 

Adopted 05-01-2015 

Sun Title Agency, LLC 

ALTA Universal ID: 1062800 

925 S. Burdick 

Kalamazoo, MI 49001 

File No./Escrow No.: 

Print Date & Time: 

Settlement Location: 

Property Address: 

Borrower: 

Seller: 

Lender: 

Settlement Date 

: 

Disbursement Date 

: 

Officer/Escrow Officer: 

305812 

February 23, 2025 6:04 pm 

Sarah Thomas 

925 S. Burdick 

Kalamazoo, MI 49001 

5023 Angling Rd 

Portage, MI 49024 

Caleb R. Taylor and Abigail T. Taylor 

730 Phillips St 

South Haven, MI 49090 

Richard J. White, Sr. and Mary A. Parker-White 

5023 Angling Rd 

Portage, MI 49024 

Sturgis Bank & Trust Company ISAOA 

February 24, 2025 

February 24, 2025 

Description 

Borrower 

Debit 

Credit 

Financial 

Sale Price of Property 

360,000.00 

Deposit 

4,000.00 

Loan Amount 

342,000.00 

Prorations/Adjustments 

City/Town Taxes (Summer Bill)/$5,473.38 

809.76 

01/01/25-02/24/25 

County Taxes (Winter Bill)/$743.92 

110.06 

01/01/25-02/24/25 

Loan Charges to Sturgis Bank & Trust Company ISAOA

Page 2

Description 

Borrower 

Debit 

Credit 

Loan Charges to Sturgis Bank & Trust Company ISAOA (continued) 

Tax Monitoring Fee to Lereta 

92.00 

Prepaid Interest 

$63.25 per day from 02/24/25 to 03/01/25 

320.63 

Sturgis Bank & Trust Company ISAOA 

Impounds 

Homeowner's Insurance to Sturgis Bank & Trust Company ISAOA 1.000 Months at 

134.33 

$134.33/month 

Mortgage Insurance to Sturgis Bank & Trust Company ISAOA 

1.000 Months at 

131.10 

$131.10/month 

Property Taxes to Sturgis Bank & Trust Company ISAOA 1.000 Months at $62.00/ 

62.00 

month 

County Taxes (Winter Bill) to Sturgis Bank & Trust Company ISAOA 9.000 Months at 

4,105.08 

$456.12/month 

Aggregate Adjustment to Sturgis Bank & Trust Company ISAOA 

1.77 

Title Charges and Escrow/Settlement Charges 

Closing Fee to Sun Title Agency, LLC 

375.00 

Delivery/Overnight Fee to Sun Title Agency, LLC 

29.00 

Lender's Title Insurance to Adventus Title Agency, LLC 

1,148.60 

Coverage: 

$342,000.00 

Premium: 

$1,148.60 

Version: ALTA Loan Policy (2021) 

Recording Processing Fee to Sun Title Agency, LLC 

39.00 

Commissions 

Admin Fee - Selling Agent to Keller Williams Kalamazoo Market Center 

495.00 

Government Recording and Transfer Charges 

Recording Fees to Kalamazoo County Register of Deeds 

60.00 

Tax Certification Fee to eRecording Partners Network 

5.00 

Miscellaneous 

Homeowner's Insurance Premium to Farmers Insurance 

12 months 

1,612.00 

Debit 

Credit 

Subtotals 

370,457.09 

346,921.59

Page 3

Acknowledgement 

Wel/l have carefully reviewed the ALTA Settlement Statement and find it to be a true and accurate statement of all receipts and 

disbursements made on my account or by me in this transaction and further certify that 

| have received a copy of the ALTA 

Settlement Statement. We/l authorize Sun Title Agency, LLC to cause the funds to be disbursed in accordance with this 

statement. 

Borrower 7 

Sm 

Caleb R. Taylor 

1biail 7 Zul. 

Abigail T. Taylor 

/ 

Sun Title 

Agency/LLC 

BY: 

/] 

Sarah Thi 

Escrow 

Offi

Page 4

Closing Disclosure 

This form is a statement of final loan terms and closing costs. Compare this 

document with your

Page 5

C

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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: 26-002829

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

Party Filing Document 

Petitioner

Files

Document Type: Documentation

Attachment File Name: Buyer Closing Statements

Fee Information

Filing Fee: $ 0.00

Payment Information

Payment: $ 0.00

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Page 1

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

$0

BOARD OF REVIEW DECISION

PORTAGE MI 49002

7900 S WESTNEDGE AVE

PORTAGE CITY ASSESSOR'S OFFICE

(269) 329-4433

“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.”

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

PRINCIPAL RESIDENCE EXEMPTION/QUALIFIED AG 

2026

100.0000

2026

273,600

"BOARD OF REVIEW" TAXABLE VALUE 

273,600

2026 ORIGINAL TAXABLE VALUE 

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

"BOARD OF REVIEW" ASSESSED VALUE 

2026

273,600

273,600

2026 ORIGINAL ASSESSED VALUE

Based on the information provided, the Board determined a change to the assessment wasnot warranted.

Board of Review Comments:

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

39-10-03580-052-O

The Board has completed their review of parcel number

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.

401 (RESIDENTIAL-IMPROVED)

THIS PROPERTY IS CLASSIFIED AS

PORTAGE MI 49024

5023 ANGLING RD

TAYLOR, CALEB R & ABIGAIL T

HILL N BROOK VILLAGE LOT 52

5023 ANGLING RD

39-10-03580-052-O

PROPERTY IDENTIFICATION: (Parcel Code required. Property address

and legal description optional.):

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

FROM

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

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: 26-002829

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

Party Filing Document 

Petitioner

Files

Document Type: Attachments to Petition

Attachment File Name: MBOR Decision Letter 5023 Angling Rd

Fee Information

Filing Fee: $ 0.00

Payment Information

Payment: $ 0.00

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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

Caleb

M.I.

Last Name

Taylor

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

5023 Angling Rd.

City or Town

Portage

State

 Michigan

ZIP Code

49024

Telephone Number

2488044055

E-mail Address

calebtaylor777@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)

5023 Angling Rd.

City or Town

Portage

County

Kalamazoo

State

Michigan

ZIP Code

49024

Taxing Authority (City or Township)

City Of Portage (KALAMAZOO)

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 disputes the 2026 assessed value/SEV of $273,600 on the subject property (implying a true cash value of $547,200), on the grounds that this 

substantially exceeds the property's actual market value. Petitioner purchased the property in February of 2025 for $360,000 in an arm's-length transaction 

between unrelated, willing parties of a house that had been on the market for almost a year. This purchase price is direct evidence of the property's true cash 

value and is roughly $187,000 (52%) below the value implied by the current SEV. Petitioner protested this assessment to the City of Portage Board of Review, 

which determined in the March board of review meeting that no change was warranted. Petitioner requests that the Tribunal set the true cash value at no more 

than $360,000, with SEV/assessed value of $180,000 and taxable value corrected accordingly.

Jurisdictional Issues:

Did you protest the assessment at a Board of Review? Yes

If Yes, check which Board of Review you attended: March

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

Year(s) Under Appeal:

2026

 

Valuation Information for Each Parcel under Appeal:

Parcel Number:

10-03580-052-O

Classification of Property: Real (check one)

Residential (check one)

Current Assessed Value as established by the Board of Review:

273600

Current Taxable Value as established by the Board of Review:

273600

What do you believe is the fair market value?

360000

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

180000

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

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

Petitioner’s Signature: 

/s/ Caleb Taylor

Attorney or Authorized Agent’s Signature:

/s/

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