Cecelia A Hess, Petitioner V City Of St Joseph, 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 

Cecelia A Hess, 

 

 

 

 

 

MICHIGAN TAX TRIBUNAL 

Petitioner, 

 

 

 

 

 

SMALL CLAIMS DIVISION 

 

MTT Docket No. 24-003677 

 

 

 

 

 

 

 

 

v 

 

 

 

 

 

 

 

Case Type: Valuation 

 

City of St. Joseph, 

 

 

 

 

Presiding Judge 

 

Respondent. 

 

 

 

 

Jason C. Grinnell 

 

FINAL OPINION AND JUDGMENT 

 

Location of Hearing: 

 

 

 

 

Berrien County, Michigan 

Hearing Held on: 

 

 

 

 

 

June 6, 2025 

Appearances on Behalf of Petitioner: 

 

 

Cecelia Hess and Adam Wolf 

Appearances on Behalf of Respondent: 

 

Michele Bennett, Assessor 

 

SUMMARY OF JUDGMENT 

 

The subject property’s true cash value (TCV), state equalized value (SEV), and taxable 

value (TV), for the tax year at issue, are as follows: 

 

 

Parcel Number: 11-76-5080-0015-00-1 

Year

TCV

SEV

TV

2024

$280,000

$140,000

$140,000

2025

$308,000

$154,000

$144,340

 

PROCEDURAL HISTORY 

 

Petitioner was required to protest the subject property’s assessment to the Board of 

Review (BOR). Petitioner protested the subject property’s assessment to the 2024 

March BOR. The BOR declined to lower the assessment for the subject property. 

 

Petitioner filed a petition with the Tribunal on July 11, 2024, and Respondent filed its 

answer on October 9, 2024. 

 

The amount of the SEV or TV in dispute, as set forth in the pleadings, for all tax years at 

issue is within the jurisdictional limits of the Small Claims Division.1 Further, the 

property’s assessment for subsequent tax years is included in this proceeding.2 

 

 

1 See MCL 205.762(1). 

2 See MCL 205.737(5)(b).

Page 2

MTT Docket No. 24-003677 

Page 2 of 7 

 

ISSUES AND APPLICABLE LAW 

 

The issues in this matter are: 

 

1. Whether the subject property is assessed in excess of 50% of its TCV. 

 

“The petitioner has the burden of proof in establishing the true cash value of the 

property.”3 

 

The assessment of real property in Michigan shall not exceed 50% of its TCV.4 “True 

cash value” means “the usual selling price . . . .”5 “True cash value” means “fair market 

value.”6 

 

The Tribunal is required to make an independent determination of TCV.7 “[T]he tribunal 

is not bound to accept either of the parties’ theories of valuation. It may accept one 

theory and reject the other, it may reject both theories, or it may utilize a combination of 

both in arriving at its determination.”8 

 

The Tribunal is required to select the valuation methodology that is accurate and bears 

a reasonable relationship to the property’s TCV.9 

 

2. Whether the TV exceeds the amount provided by MCL 211.27a. 

 

MCL 211.27a provides that a property’s TV is the lesser of the property’s SEV or 

capped TV, and a property’s capped TV is, absent a transfer of ownership, determined 

mathematically by taking into consideration the prior tax year’s TV, statutory losses, the 

lesser of the rate of inflation or 5%, and statutory additions, including omitted property 

(i.e., property not previously assessed).10 

 

Pursuant to R 792.10133, after hearing, the Tribunal must issue a final decision in 

writing. Additionally, “[a] written final decision shall include separate sections entitled 

“findings of fact” and “conclusions of law.’” Findings of fact “shall include a concise 

statement of the underlying supporting facts” that are “based exclusively on the 

evidence.”11 Consequently, the Tribunal has not addressed every piece of evidence or 

every inference that might lead to a conflicting conclusion and has rejected evidence 

contrary to its findings. Furthermore, “[e]ach conclusion of law shall be supported by 

authority or reasoned opinion.”12 Accordingly, the Tribunal will outline the summary of 

 

3 MCL 205.737(3); see also Kern v Pontiac Twp, 93 Mich App 612, 620; 287 NW2d 603 (1979). 

4 Michigan Const 1963, art IX, sec 3. 

5 MCL 211.27(1). 

6 CAF Investment Co v State Tax Comm, 392 Mich 442, 450; 221 NW2d 588 (1974). 

7 See Jones & Laughlin Steel Corp v City of Warren, 193 Mich App 348; 483 NW2d 416 (1992). 

8 Id. at 356. 

9 See Safran Printing Co v Detroit, 88 Mich App 376; 276 NW2d 602 (1979). 

10 See MCL 211.34d. 

11 See also MCR 2.517(a). 

12 Id.

Page 3

MTT Docket No. 24-003677 

Page 3 of 7 

 

evidence, findings of facts, and conclusions of law, before ultimately rendering 

judgment. 

 

SUMMARY OF EVIDENCE 

A. Petitioner’s Evidence 

 

Petitioner’s contentions of TCV, SEV and TV: 

 

Parcel Number: 11-76-5080-0015-00-1 

Year

TCV

SEV

TV

2024

$220,000

$110,000

$110,000

 

The exhibits offered by Petitioner may be viewed on line 1 of the docket maintained in 

this case.13 

 

No exhibits were excluded from evidence. 

 

Based on the pleadings, admitted exhibits, and sworn testimony, Petitioner contends 

that the subject property is over assessed and

Page 4

MTT

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MTT

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M

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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

Cecelia A Hess, 

Petitioner,

 MICHIGAN TAX TRIBUNAL

 

 SMALL CLAIMS DIVISION

v 

MTT Docket No.: 24-003677

City Of St Joseph, 

Respondent.

NOTICE OF IN-PERSON HEARING

The Tribunal has scheduled a hearing to be conducted in-person as follows. Hearings 

are generally 30 minutes in length. 

HEARING DATE:

June 6, 2025

HEARING TIME:

11:15 AM EST

HEARING LOCATION:

Berrien County Otto Grau Room

701 Main Street, 

St. Joseph, MI 49085

This is an important legal document. Please have someone translate the document.

Este es un documento legal importante. Por favor, haga traducir este documento.

এটি একটি গুরুত্বপূর্ণ আইনি দলিল, অনুগ্রহ করে কেউ দলিলটিকে অনুবাদ করুন।

.ةقيثولا مجرتت صخش كيدل ىجري ةماه ةينوناق ةقيثو وه اذه

Ito ay isang mahalagang legal na dokumento. Mangyari lamang na magkaroon ng isang tao isalin ang 

dokumento.

Page 2

MTT Docket No. 24-003677

Page 2 of 13

HEARING INFORMATION – PLEASE READ IMMEDIATELY

GENERAL INFORMATION: An impartial hearing will be conducted in accordance with the Michigan Tax 

Tribunal Rules (R 792.10201-R 792.10297) and the Michigan Administrative Procedures Act, MCL 24.201 et 

seq. The Michigan Rules of Evidence and the Michigan Court Rules may be applicable. A party is expected to 

exercise proper respect and courtesy toward other parties, witnesses and administrative law judges, which 

includes attending the hearing on time, silencing cell phones, and dressing in appropriate clothing for in-person 

hearings. The hearing may be recorded for notetaking purposes, but the recording is not a formal record, 

unless otherwise provided for by the Tribunal.

REPRESENTATION: You may have an attorney or anyone else of your choice represent you at the hearing. 

The Tribunal does not recommend or appoint representatives for you and will not pay for your representative.

WITNESSES: You may have anyone join you at the hearing to speak in support of your case. However, the 

time to present your case is limited and additional time may not be provided to accommodate witness 

testimony.

DOCUMENTATION: Parties are required to submit all documents in support of their contentions to the Tribunal 

and the opposing party at least 21 days before the hearing date even if the documents were previously 

submitted to the local Board of Review or the Michigan Department of Treasury. If the documents are not 

timely submitted to the Tribunal and the opposing party, the documents may be excluded. Documents may be 

submitted by mail or through the Tribunal’s e-filing system. Documents may be sent to the opposing party by 

mail or by e-mail, if the parties agree to submission by e-mail. If sent by mail, the documents must be sent to 

the opposing party or their authorized representative at the address identified in the petition or answer for that 

party or authorized representative, unless the party or authorized representative filed an appearance or other 

documentation identifying a different mailing address. The documents do not need to be resubmitted after 

the Notice of Hearing if they were previously submitted to the Tribunal and the opposing party.

If a hearing had previously been scheduled in this case and adjourned, and the adjournment order indicates 

that the parties are precluded from submitting any further documentary evidence, no further documentary 

evidence will be accepted even if filed and exchanged, as indicated above.

Inclusion of Subsequent Tax Years: Subsequent tax year assessments are automatically included in a 

valuation appeal once the assessment has been established for that tax year unless the Tribunal grants the 

exclusion of the subsequent tax year. For purposes of administrative efficiency, the Tribunal considers this 

date April 1st. As such, the parties should be prepared to discuss all additional assessments at hearings to be 

conducted on or after April 1st. If the hearing is to be conducted prior to April 1st, taxpayers would be required to 

file a new petition and, if necessary, protest the subsequent tax year assessment at the March Board of 

Review for that tax year. 

MOTIONS/REQUESTS: A motion is a written request filed by a party asking the Tribunal to take certain action. 

The following motions and requests (including subpoenas) may be filed by either party regarding the scheduled 

hearing. Motions and requests may be submitted by mail or through the Tribunal’s “e-filing” system, if available. 

If a motion or request is not granted or the Tribunal has not notified you that it has been granted, you are 

required to attend the hearing.

1. Motion to Adjourn: A party may request the hearing be rescheduled (i.e. adjourned). The motion must be 

submitted to the Tribunal and the opposing party at

Page 3

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

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

Cecelia A Hess,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 24-003677

City Of St Joseph,

Respondent.

NOTICE OF FILING

TAKE NOTICE that a Small Claims answer has been filed and the electronic copy of the 

answer can be reviewed by utilizing the Docket Lookup on the Tribunal’s website. 

Unless Respondent was defaulted, this case is ready to be scheduled for a Small 

Claims hearing and will be scheduled in the normal course of scheduling. You will 

receive a Notice of Hearing from the Tribunal by e-mail if you have identified an email 

address in the petition or other documentation. The Notice of Hearing will inform you of 

the date, time, and location of your hearing (note that your hearing will likely be 

conducted by telephone). Please read the Notice of Hearing as it includes important 

information.

EVIDENCE: Parties are required to submit all evidence to the Tribunal and send a copy 

to the opposing party at least 21 days before the hearing date even if the documents 

had been submitted to the local Board of Review or the Michigan Department of 

Treasury. If the documents are not timely submitted to the Tribunal and served on the 

opposing party, the documents may be excluded. Documents may be filed with the 

Tribunal by mail or through the Tribunal’s e-filing system. Documents may be sent to the 

opposing party by mail or by e-mail, if the parties agree to service by e-mail.

Alternate Dispute Resolution Options

INFORMAL SETTLEMENT CONFERENCE: Parties have the option of handling this 

case through an informal settlement conference. An informal settlement conference 

is a meeting between the parties and/or their representatives to discuss the issues in a 

case in an effort to settle the case. This process may be an alternative to a hearing with 

a judge and may result in the parties’ filing a Joint Stipulation for Entry of Consent 

Judgment. Visit the Tribunal’s ADR webpage for more information.

MEDIATION: Parties have the option of handling this case through mediation. 

Mediation is a voluntary process where a mediator facilitates communication between 

the parties, assists in identifying issues, and helps explore solutions to promote a 

mutually acceptable settlement. This process may be an alternative to a hearing with a 

judge and may result in the parties’ filing a Joint Stipulation for Entry of Consent 

Judgment. Visit the Tribunal’s ADR webpage for more information.

Page 2

MTT Docket No. 24-003677

Page 2 of 7

If you have any questions, please contact the Tribunal by phone at (517) 335-9760 or 

email taxtrib@michigan.gov.

By: Tribunal Clerk

Entered: December 6, 2024

PROOF OF SERVICE

I certify that a copy of the foregoing was sent on the entry date indicated above to the 

parties or their attorneys or authorized representatives, if any, utilizing either the mailing 

or email addresses on file, as provide by those parties, attorneys, or authorized 

representatives.

By: Tribunal Clerk

Page 3

Cecelia A Hess

2800 S. State St.

St. Joseph , MI 49085

Page 4

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA

DIRECTOR

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

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

Cecelia A Hess,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 24-003677

City Of St Joseph,

Respondent.

NOTICE OF FILING

TAKE NOTICE that a Small Claims answer has been filed and the electronic copy of the 

answer can be reviewed by utilizing the Docket Lookup on the Tribunal’s website. 

Unless Respondent was defaulted, this case is ready to be scheduled for a Small 

Claims hearing and will be scheduled in the normal course of scheduling. You will 

receive a Notice of Hearing from the Tribunal by e-mail if you have identified an email 

address in the petition or other documentation. The Notice of Hearing will inform you of 

the date, time, and location of your hearing (note that your hearing will likely be 

conducted by telephone). Please read the Notice of Hearing as it includes important 

information.

EVIDENCE: Parties are required to submit all evidence to the Tribunal and send a copy 

to the opposing party at least 21 days before the hearing date even if the documents 

had been submitted to the local Board of Review or the Michigan Department of 

Treasury. If the documents are not timely submitted to the Tribunal and served on the 

opposing party, the documents may be excluded. Documents may be filed with the 

Tribunal by mail or through the Tribunal’s e-filing system. Documents may be sent to the 

opposing party by mail or by

Page 5

MTT

Page 6

STA

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Page 1

STATE OF MICHIGAN 

DEPARTMENT OF LICENSING & REGULATORY AFFAIRS 

MICHIGAN ADMINISTRATIVE HEARING SYSTEM 

MICHIGAN TAX TRIBUNAL 

Hess, Robert & Cecelia 

Petitioner 

v 

MTT Docket No. 24-003677 

CITY OF SAINT JOSEPH, 

Respondent 

PROOF OF SERVICE 

Michele M. Bennett states that on October 17, 2024 she served a copy of the 2024 Aerial relative to the 

above-captioned matter by mail and email upon: 

Hess, Robert & Cecelia 

2800 S State St 

St. Joseph, Mi. 49085 

State of Michigan 

Department of Licensing & Regulatory Affairs 

Michigan Tax Tribunal 

611 Ottawa St 

PO Box 30232 

Lansing, Mi. 48909 

IG. 

Eu 

Michele M. Bennett, City Assessor

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Page 1

Beacon” Berrien County, Ml 

11-76:7300-0008-00-7, 

a ren 

8 9 

11-76-1 7000026008 

} 

29999:99:9 

El cpr 

11:76-5080%0010:00-0 

11-76-5080-001 3100-9 

| 

11-76-5080-0011-00-6 

Parcel ID 

11-76-5080-0015-00-1 

Alternate ID n/a 

Owner Address HESS ROBERT 

Sec/Twp/Rng 

n/a 

Class 

401 

HESS CECELIA 

Property Address 2800S STATE ST 

Acreage 

n/a 

2800S STATE ST 

SAINT JOSEPH 

SAINT JOSEPH, 

M1 49085 

District 

11020 

Brief Tax Description 

LOT 15 REPLAT 

OF MORSE'S SUB OF N1/2 OF LOT 7 GARDS ADD TO CITY OF ST JOSEPH 

(Note: Not to be used 

on legal documents)

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Page 1

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

ORLENE HAWKS

DIRECTOR

PROPERTY TAX APPEAL ANSWER FORM

VALUATION / EXEMPTION / CLASSIFICATION APPEAL

MOAHR DOCKET NO. 24-003677

Section 1: Respondent’s Contact Information

Filer Type: Local Unit of Government City Of St Joseph (BERRIEN)

First Name

Michele

M.I.

M

Last Name/Company Name/Unit of Government

Bennett

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

700 Broad St

City or Town

St Joseph

State

Michigan

ZIP Code

49085

Telephone Number

269-983-1231

Fax Number

269-985-0347

E-mail Address

mbennett@sjcity.com

Section 2: Respondent’s Attorney/Authorized Representative’s Contact Information

First Name

Michele

M.I.

M

Last Name

Bennett

Firm Name (if any)

St. Joseph City

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

700 Broad St

City or Town

St. Joseph

State

Michigan

ZIP Code

49085

Telephone Number

2699831231

Fax Number

269-985-0347

E-mail Address

mbennett@sjcity.com

Section 3: Subject Property Information

Does the subject property have a Principal Residence Exemption of 50% or more? 

Yes

Are the parcels listed by Petitioner contiguous or adjoining? If not, list which parcels adjoin one another.

N/A 

Section 4: Explain Your Answer to this Appeal

Pursuant to Michigan Tax Tribunal Rule (TTR) 277(3), you MUST submit a copy of the notice giving rise to the appeal (e.g. Board of Review 

Decision, Notice of Uncapping, or Assessment Change Notice) with this Small Claims Answer, if applicable. If you do not submit this 

document, you may be held in default.

Page 2

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

ORLENE HAWKS

DIRECTOR

Sec 1. Respondent admits the allegations in section 1 of the Petition.

Sec 2. NA

Sec 3. Respondent admits the allegations in section 3 of the Petition.

Sec 4. Respondent admits the allegations in section 4 of the Petition.

Sec 5. Respondent denies that Petitioner's contention of value in section 5 is accurate or supportable. The 2024 assessed value and taxable value established by the 

City of St. Joseph is calculated using the Cost Approach Method and the use of Sales Studies Analysis for land and ECF calculations. The 2024 MBOR assessment 

was determined to be fair and equitable.

Sec 6. Respondent admits the allegations in section 6 of the Petition.

Sec 7. Respondent denies that Petitioner's contention of value in section 7 is accurate or supportable.

Sec 8. Respondent admits the allegations in section 8 of the Petition. Also NA

Section 5: Jurisdictional Issues

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

Did Petitioner protest the assessment at a Board of Review (BOR)? Yes

If yes, check which BOR Petitioner attended: March

If no, was the Notice of Assessment properly sent to Petitioner prior to the March BOR? March*Submit a copy of the Notice of Assessment with the Answer.

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

If yes, 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, explain.

Is Petitioner appealing from a State Tax Commission Order? 

If so, what is the issue date?

Mi

IF PETITIONER IS APPEALING THE UNCAPPING OF TAXABLE VALUE

When was the Notice of Uncapping, if applicable, issued?

Under what statutory section was the Taxable Value uncapped?

IF PETITIONER IS APPEALING THE DENIAL OF A POVERTY EXEMPTION

Did Petitioner request a Poverty Exemption at a BOR? 

If Yes, check which BOR Petitioner attended: 

List the date the BOR denied Petitioner’s Poverty Exemption:

Page 3

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

ORLENE HAWKS

DIRECTOR

IF PETITIONER IS APPEALING THE DENIAL OF AN EXEMPTION 

OTHER THAN POVERTY, PRINCIPAL RESIDENCE, OR QUALIFIED AGRICULTURAL EXEMPTIONS

Did Petitioner request the exemption at the BOR? 

If Yes, check which BOR Petitioner attended:

Tax Year(s) denied:

List the date the exemption was denied:

What statutory section did Petitioner request the subject property be exempt?

IF PETITIONER IS APPEALING THE CLASSIFICATION OF PROPERTY

What do you believe the classification should be: 

Section 6: Valuation Information *Use the multiple parcel form for additional, contiguous parcels.

Parcel Identification Number:

11-76-5080-0015-00-1

Classification of Property:

Real 

Residential

Current Assessed Value (also known as State Equalized Value) as established by the BOR:

152,500

Current Taxable Value as established by the BOR:

152,500

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

304,988

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

152,500

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

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

Respondent or

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Page 1

STATE OF MICHIGAN 

DEPARTMENT OF LICENSING & REGULATORY AFFAIRS 

MICHIGAN ADMINISTRATIVE HEARING SYSTEM 

MICHIGAN TAX TRIBUNAL 

HESS, ROBERT & CECELIA 

Petitioner 

v 

MTT Docket No. 24-003677 

CITY OF SAINT JOSEPH, 

Respondent 

PROOF OF SERVICE 

Michele M. Bennett states that on October 9 she served a copy of the Respondent Answer and an Evidence 

List along with 8 items of Evidence relative to the above-captioned matter by mail and email upon: 

Hess, Robert & Cecelia 

2800 S State St. 

St. Joseph, Mi. 49085 

State of Michigan 

Department of Licensing & Regulatory Affairs 

Michigan Tax Tribunal 

611 Ottawa St 

PO Box 30232 

Lansing, Mi. 48909 

“Neda 

d es Wo Biswna tds 

"Michele M. Bennett, City Assessor

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Page 1

October 9, 2024 

Michigan Tax Tribunal 

Small Claims Division 

611 W Ottawa St. 

PO Box 30232 

Lansing, Mi. 48909 

To Whom It May Concern: 

Items included in this document are evidence for MOAHR Docket No.: 24-003677 (Hess, Robert & Cecelia) 

Original 2024 Record Card 

Original 2024 Valuation Report 

Original 2024 House Sketch 

2024 Assessment Change Notice 

2024 Petition to MBOR 

2024 MBOR Decision 

2024 Land Value Neighborhood Study- RES 1 Average 

2024 ECF Neighborhood Study: RES 3-8 (Southtown) 

00 

lich 

0 B10 

or 

Sincerely, 

reales Brant 

Michele M Bennett 

St. Joseph City Assessor

Page 2

Printed 

on 

10/08/2024 

Parcel 

Number: 

11-76-5080-0015-00-1 

Jurisdiction: 

City 

of 

St. 

Joseph 

County: 

Berrien 

Grantor 

Grantee 

Sale 

Sale 

Inst. 

Terms 

of 

Sale 

Liber 

Verified 

Prent. 

Price 

Date 

Type 

& 

Page 

By 

Trans. 

MORT, 

JEAN 

L. 

HESS, 

ROBERT 

& CECELIA 

220,000{ 

11/07/2023 

|WD 

03-ARM'S 

LENGTH 

3416/4042 

DEED 

100.0 

MORT, 

JEAN 

L. 

MORT, 

JEAN 

L. 

0f 

01/31/2017 

[WD 

33-TO 

BE DETERMINED 

3162/0299 

DEED 

0.0 

MORT, 

DEBORAH 

MORT, 

JEAN 

L. 

0f 

12/05/2011 

[WD 

09-FAMILY 

2998/2841 

DEED 

100.0 

- 

Property Address 

Class: 

RESIDENTIAL-IMPRO 

|Zoning: 

R1 

- 

[Building Permit (s) 

Date 

Number 

Status 

2800 

S 

STATE 

ST 

School: 

ST 

JOSEPH PUBLIC SCHOOLS 

Windows 

08/29/2018 

|{PB180317 

100% 

P.R.E. 

100% 

11/14/2023 

Electrical 

09/13/2012 

|PE120087 

100 

Owner's Name/Address 

Map 

#: 

35-1 

Res. Add/Alter/Repair 

09/08/2012 

|PB120243 

100 

Sy Wma Hla 

2024 Est TCV 304,988 TCV/TFA: 247.56|Roofing 

09/16/2009 

|PB093205 

100% 

SAINT 

JOSEPH 

MI 

49085 

Improved 

[ 

[vacant 

Land Value Estimates 

for 

Land Table RES1.RESIDENTIAL 

- AVERAGE 

Public 

* 

Factors 

* 

Improvements 

Description 

Frontage 

Depth 

Front 

Depth 

Rate 

%Adj. 

Reason 

Value 

— 

Dirt Roa 

82.00 120.00 0.9472 0.9811 

1258 

100 

95,862 

Tax Description 

Gravel Hosa 

82 Actual Front Feet, 

0.23 Total Acres 

Total Est. Land Value = 

95,862 

LOT 

15 

REPLAT 

OF MORSE'S 

SUB 

OF N1/2 

OF 

X 

|Paved Road 

LOT 

7 

GARDS 

ADD 

TO CITY 

OF 

ST JOSEPH 

X 

|Storm Sewer 

Land Improvement 

Cost Estimates 

Comments/Influences 

X 

|sidewalk 

=H 

, 

Description 

Rate 

Size 

% 

Good 

Cash Value 

X 

Hater 

D/W/P: Flagstone/Sand 

21.16 

196 

63 

2,613 

X 

{pewer 

D/W/P: 

4in Ren. 

Conc. 

8.24 

676 

55 

3,063 

X 

[Electric 

D/W/P: 

4in Concrete 

7.01 

10 

55 

38 

X 

Gas 

Total Estimated Land Improvements 

True Cash Value 

= 

5,714 

» 

X 

|Curb 

Street 

Lights 

Standard Utilities 

Underground Utils. 

Topography 

of 

Site 

X 

|Level 

Rolling 

Low 

! 

High 

Landscaped 

Swamp 

Wooded 

Pond 

Waterfront 

Ravine 

| 

Wetland 

Flood Plain 

Year 

Land 

Building 

Assessed 

Board 

of| 

Tribunal/ 

Taxable 

| 

Value 

Value 

Value 

Review 

Other 

Value 

| 

Who 

When 

What '|2024 | 

47,900 

104, 600 

152,500 

152,500M 

152,500 

| 

: 

ca 

: 

MB 

03/15/2024 DATA ENTER |2023 

41,300 

80,300 

121,600 

96,501C 

The Equalizer. Copyright 

(c) 

1999 

- 2009.|ms 

12/10/2023 ATT-PTA, 

PR 7557 

37,500 

70,400 

107, 900 

91,906C 

Licensed 

To: 

City 

of 

St 

Joseph, 

County 

of 

|MB 

12/10/2023 

DATA ENTER 

| 

Berrien, 

Michigan 

2021 

36,700 

67,300 

104,000 

88,970C 

| 

*** 

Information herein deemed reliable 

but 

not guaranteed***

Page 3

| 

Residential Building 

1 

of 

1 

Parcel Number: 

11-76-5080-0015-00-1 

Printed 

on 

10/08/2024 

Building Type 

(3) 

Roof 

(cont.) 

(11) 

Heating/Cooling 

(15) 

Built-ins 

(15) 

Fireplaces 

(16) 

Porches/Decks 

(17) 

Garage 

1] 

X 

[Single 

Family 

Eavestrough 

X 

|Gas 

0il 

Elec. 

Appliance Allow. 

Interior 

1 

Story 

|Area|Type 

Year Built: 

| 

Mobile 

Home 

Insulation 

Wood 

Coal 

Steam 

Cook 

Top 

Interior 

2 

Story 

240|cGEP 

(1 

Stor 3 joan Capacity: 

Town Home 

0|Front Overhang 

a 

1 

|Dishwasher 

2nd/Same 

Stack 

le2lcce 

(1 

are 

| 

Class: 

C 

Duplex 

0|Other Overhang 

Farce 

Aro 

w/o 

Ducts 

Garbage Disposal 

Two 

Sided 

Y) 

|Exterior: 

Brick 

A-Frame 

Toners fed 

us Ducts 

Bath Heater 

Exterior 

1 

Story 

Brick Ven.: 

0 

orce 

er 

7 

i 

Vent 

Fan 

Exterior 

2 

Stor 

Stone Ven.: 

0 

Xiiood:. 

"Ean 

el 

Electric Baseboard 

Hot Tub 

Prefab 

1 Story 

Y 

Common Wall: 

1 Wall 

X 

|Drywall 

Plaster 

Elec. 

Ceil. 

Hadfant 

Unvented Hood 

Prefab 

2 

Story 

Foundation: 

42 

Inch 

Building Style: 

Paneled 

Wood 

T&G 

Rac pas 

acs ez) 

Vented Hood 

Heat Circulator 

Finished 

2: 

ectric 

a 

: 

. 

1s 

Tri 

& Decoration 

Space Hester 

Intercom 

Raised Hearth 

Auto. 

Doors: 

1 

Ye Built 

Remodeled 

Wall/Fl 

F 

Jacuzzi 

Tub 

Wood 

Stove 

Mech. 

Doors: 

0 

[Ex 

[x ]oxd 

| 

[min 

a 

00x 

urnace 

Jacuzzi repl.Tub 

Direct-Vented Ga 

Area: 

672 

1979 

0 

X 

|Forced Heat 

& Cool 

oven 

s 

Good: 

0 

Condition: 

Fair 

SEEdobiklosets 

Heat. 

Pump 

Microwave 

Classes 

© 

Storage Area: 

0 

No Heating/Coolin 

Effec. 

Age: 

43 

g 

Lg 

|X 

|Ord 

Small 

9 

9 

Standard Range 

= 

BEET 

No Conc. 

Floor: 

0 

Central Air 

Self Clean Range 

|LL0OF Area: 

1,232 

Room List 

Doors 

Solid|X 

[H.C. 

Total Base 

New 

252,379 

Bsmnt Garage: 

Wood Furnace 

Sauna

Page 4

1

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

Page 1

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

ORLENE HAWKS

DIRECTOR

PROPERTY TAX APPEAL ANSWER FORM

VALUATION / EXEMPTION / CLASSIFICATION APPEAL

MOAHR DOCKET NO. 24-003677

Section 1: Respondent’s Contact Information

Filer Type: Local Unit of Government Township Of St Joseph (BERRIEN)

First Name

Michele

M.I.

M

Last Name/Company Name/Unit of Government

Bennett

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

700 Broad St

City or Town

St Joseph

State

Michigan

ZIP Code

49085

Telephone Number

269-983-1231

Fax Number

269-985-0347

E-mail Address

mbennett@sjcity.com

Section 2: Respondent’s Attorney/Authorized Representative’s Contact Information

First Name

Michele

M.I.

M

Last Name

Bennett

Firm Name (if any)

St. Joseph City

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

700 Broad St

City or Town

St. Joseph

State

Michigan

ZIP Code

49085

Telephone Number

2699831231

Fax Number

269-985-0347

E-mail Address

mbennett@sjcity.com

Section 3: Subject Property Information

Does the subject property have a Principal Residence Exemption of 50% or more? 

Yes

Are the parcels listed by Petitioner contiguous or adjoining? If not, list which parcels adjoin one another.

N/A 

Section 4: Explain Your Answer to this Appeal

Pursuant to Michigan Tax Tribunal Rule (TTR) 277(3), you MUST submit a copy of the notice giving rise to the appeal (e.g. Board of Review 

Decision, Notice of Uncapping, or Assessment Change Notice) with this Small Claims Answer, if applicable. If you do not submit this 

document, you may be held in default.

Page 2

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

ORLENE HAWKS

DIRECTOR

Sec 1. Respondent admits the allegations in section 1 of the Petition.

Sec 2. NA

Sec 3. Respondent admits the allegations in section 3 of the Petition.

Sec 4. Respondent admits the allegations in section 4 of the Petition.

Sec 5. Respondent denies that Petitioner's contention of value in section 5 is accurate or supportable. The 2024 assessed value and taxable value established by the 

City of St. Joseph is calculated using the Cost Approach Method and the use of Sales Studies Analysis for land and ECF calculations. The 2024 MBOR assessment 

was determined to be fair and equitable.

Sec 6. Respondent admits the allegations in section 6 of the Petition.

Sec 7. Respondent denies that Petitioner's contention of value in section 7 is accurate or supportable.

Sec 8. Respondent admits the allegations in section 8 of the Petition.

Section 5: Jurisdictional Issues

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

Did Petitioner protest the assessment at a Board of Review (BOR)? Yes

If yes, check which BOR Petitioner attended: March

If no, was the Notice of Assessment properly sent to Petitioner prior to the March BOR? March*Submit a copy of the Notice of Assessment with the Answer.

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

If yes, 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, explain.

Is Petitioner appealing from a State Tax Commission Order? 

If so, what is the issue date?

Mi

IF PETITIONER IS APPEALING THE UNCAPPING OF TAXABLE VALUE

When was the Notice of Uncapping, if applicable, issued?

Under what statutory section was the Taxable Value uncapped?

IF PETITIONER IS APPEALING THE DENIAL OF A POVERTY EXEMPTION

Did Petitioner request a Poverty Exemption at a BOR? 

If Yes, check which BOR Petitioner attended: 

List the date the BOR denied Petitioner’s Poverty Exemption:

Page 3

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

ORLENE HAWKS

DIRECTOR

IF PETITIONER IS APPEALING THE DENIAL OF AN EXEMPTION 

OTHER THAN POVERTY, PRINCIPAL RESIDENCE, OR QUALIFIED AGRICULTURAL EXEMPTIONS

Did Petitioner request the exemption at the BOR? 

If Yes, check which BOR Petitioner attended:

Tax Year(s) denied:

List the date the exemption was denied:

What statutory section did Petitioner request the subject property be exempt?

IF PETITIONER IS APPEALING THE CLASSIFICATION OF PROPERTY

What do you believe the classification should be: 

Section 6: Valuation Information *Use the multiple parcel form for additional, contiguous parcels.

Parcel Identification Number:

1-76-5080-0015-00-1

Classification of Property:

Real 

Residential

Current Assessed Value (also known as State Equalized Value) as established by the BOR:

$152,500

Current Taxable Value as established by the BOR:

$152,500

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

$304,988

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

$152,500

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

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

Respondent or

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

RECEIVED 

JUL 17 2024 

MICHIGAN TAX TRIBUNAL 

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON |. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

PROPERTY TAX APPEAL PETITION FORM 

VALUATION / EXEMPTION / CLASSIFICATION APPEAL 

Do not use this form to appeal Principal Residence Exemption, Qualified Agricultural Exemption, Special Assessment, or 

Non-Property tax disputes. 

Pursuant to Michigan Tax Tribunal Rule (TTR) 277(3), you MUST submit a copy of the notice giving rise to the appeal 

(e.g. Board of Review Decision or Notice of Uncapping) with this Small Claims Petition, if applicable. If you do not 

submit this document, you may be held in default. 

Section 1: Petitioner’s Contact Information 

First Name 

M.I. 

Last Name/Company Name 

Cecelia 

Al 

Hess 

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

L300 

5S, State 

St 

City or Town 

State 

ZIP Code 

St. 

Joseph 

(1A 

H9035 

Telephone Number 

T 

Fax Number 

269-519-3387 

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

Section 2: Petitioner’s Attorney/Authorized Representative’s Contact Information 

First Name 

M.I 

Last Name 

Firm Name (if any) 

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

City or Town 

State 

ZIP Code 

Telephone Number 

Fax Number 

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

Section 3: Subject Property Information 

How many 

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

parcels areyou | [] ves* 

[J No** 

appealing? 

*If yes, use a multiple parcel form for information regarding any contiguous parcels.

Page 2

gm, 

f= 

i 

Ry 

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

Section 4: Issues Being Appealed (check all that apply) 

| 

True Cash and Taxable Value 

[O Poverty Exemption 

| 

| 

[1 Taxable Value Only (calculation) 

[0 Disabled Veterans Exemption 

[1 Uncapping of Taxable Value 

[1 Eligible Manufacturing Personal Property (ESA) 

[1 exemption from Taxation (other than the denial of a 

{1 Ciassification 

Principal Residence or Qualified Agricultural Exemption) 

Section 5: Explain the Reason for this Appeal 

The 

assessment 

is 

tee 

high. 

p] 

The 

2353 sess mewt 

15 

suevw 

macked valve 

| 

2 

The povehase Wwids 

an 

arm's 

lewg rh 

vans activ 

with 

both 

parti es 

geting 

nde pendent 

von 

Theiler 

pwn 

self intevest 

Tin 

a 

faive market, 

4, 

The purchase price 

shoold 

be 

used 

as the mest 

cccuvate 

assessment valve. 

Section 6: Jurisdictional Issues 

Year(s) you are appealing: 

2024 

Did you protest the assessment ata Board of Review (BOR)? [] Yes 

[mm] No 

If Yes, check which BOR you attended AND attach the BOR decision: [4 march 

[J July 

1] secember 

1f No, check the applicable reason(s): 

[| 

Not required to attend 

[] Assessment Change Notice was not received by Petitioner 

[Hl] Appealing a purported Clerical Error or Mutual Mistake of Fact (If yes, include explanation in Ssction 5) 

[I] Appealing within 36 days of State Tax Commission Order

Page 3

LN 

Sa 

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 identification Number: 

H=2b=5080" OO15 ~00 ~|] 

Classification of Property: 

Real 

Personal 

(check one) 

Agrleuitural 

Commercial 

Industrial 

Residential 

Timber-Cutover 

Developmental 

Utility 

(check one) 

Current Assessed Valua (also known as State Equalized Value) as established by the BOR: 

158500 

Current Taxable Value as established by the BOR: 

{92500 

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

A FOO 00 

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

RNeRele)e 

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

HEeReYol@®, 

Section 8: Classification Information »onty the Mi Dep't of Treasury may appeal this issue to the Tribunal* 

Parcel identification Number: 

£ 

P'S 

i" 

= 176~50830- 

0015-00 

~| 

Current Classification of Property as established by Board of Review: 

Real 

Personal 

{check one) 

pg 

Agricultural 

Commercial 

industrial 

Residential 

Timber-Cutover 

Developmental 

Utility 

(check one) 

What do you believe is the property’s classification? 

Real 

Personal 

(check one} 

O 

Agricultural 

Commerclal 

Industrial 

Residential 

Timber-Cutover 

Developmental 

Utility 

(check one) 

If improved property, how Is the property currently being used? 

ifimproved property, for what use was the property designed?

Page 4

Reig 

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON 1. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

Fee Information 

Does the subject properly have a Principal Resldence Exemption of

Page 5

2

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

Cecelia A Hess,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 24-003677

City Of St Joseph,

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 279. 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 8, 2024

PROOF OF SERVICE

I certify that a copy of the foregoing was sent on the entry date indicated above to the 

parties or their attorneys or authorized representatives, if any, utilizing either the mailing 

or email addresses on file, as provide by those parties, attorneys, or authorized 

representatives.

By: Tribunal Clerk

Page 2

Cecelia A Hess

2800 S. State St.

St. Joseph , MI 49085

Page 3

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA

DIRECTOR

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

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

Cecelia A Hess,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 24-003677

City Of St Joseph,

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 279. 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 8, 2024

PROOF OF SERVICE

I certify that a copy of the foregoing was sent on the entry date indicated above to the 

parties or their attorneys or authorized representatives, if any, utilizing either the mailing 

or email addresses on file, as provide by those parties, attorneys, or authorized 

representatives.

By: Tribunal Clerk

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

RECEIVED 

JUL 17 2024 

MICHIGAN TAX TRIBUNAL 

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON |. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

PROPERTY TAX APPEAL PETITION FORM 

VALUATION / EXEMPTION / CLASSIFICATION APPEAL 

Do not use this form to appeal Principal Residence Exemption, Qualified Agricultural Exemption, Special Assessment, or 

Non-Property tax disputes. 

Pursuant to Michigan Tax Tribunal Rule (TTR) 277(3), you MUST submit a copy of the notice giving rise to the appeal 

(e.g. Board of Review Decision or Notice of Uncapping) with this Small Claims Petition, if applicable. If you do not 

submit this document, you may be held in default. 

Section 1: Petitioner’s Contact Information 

First Name 

M.I. 

Last Name/Company Name 

Cecelia 

Al 

Hess 

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

L300 

5S, State 

St 

City or Town 

State 

ZIP Code 

St. 

Joseph 

(1A 

H9035 

Telephone Number 

T 

Fax Number 

269-519-3387 

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

Section 2: Petitioner’s Attorney/Authorized Representative’s Contact Information 

First Name 

M.I 

Last Name 

Firm Name (if any) 

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

City or Town 

State 

ZIP Code 

Telephone Number 

Fax Number 

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

Section 3: Subject Property Information 

How many 

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

parcels areyou | [] ves* 

[J No** 

appealing? 

*If yes, use a multiple parcel form for information regarding any contiguous parcels.

Page 2

gm, 

f= 

i 

Ry 

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

Section 4: Issues Being Appealed (check all that apply) 

| 

True Cash and Taxable Value 

[O Poverty Exemption 

| 

| 

[1 Taxable Value Only (calculation) 

[0 Disabled Veterans Exemption 

[1 Uncapping of Taxable Value 

[1 Eligible Manufacturing Personal Property (ESA) 

[1 exemption from Taxation (other than the denial of a 

{1 Ciassification 

Principal Residence or Qualified Agricultural Exemption) 

Section 5: Explain the Reason for this Appeal 

The 

assessment 

is 

tee 

high. 

p] 

The 

2353 sess mewt 

15 

suevw 

macked valve 

| 

2 

The povehase Wwids 

an 

arm's 

lewg rh 

vans activ 

with 

both 

parti es 

geting 

nde pendent 

von 

Theiler 

pwn 

self intevest 

Tin 

a 

faive market, 

4, 

The purchase price 

shoold 

be 

used 

as the mest 

cccuvate 

assessment valve. 

Section 6: Jurisdictional Issues 

Year(s) you are appealing: 

2024 

Did you protest the assessment ata Board of Review (BOR)? [] Yes 

[mm] No 

If Yes, check which BOR you attended AND attach the BOR decision: [4 march 

[J July 

1] secember 

1f No, check the applicable reason(s): 

[| 

Not required to attend 

[] Assessment Change Notice was not received by Petitioner 

[Hl] Appealing a purported Clerical Error or Mutual Mistake of Fact (If yes, include explanation in Ssction 5) 

[I] Appealing within 36 days of State Tax Commission Order

Page 3

LN 

Sa 

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 identification Number: 

H=2b=5080" OO15 ~00 ~|] 

Classification of Property: 

Real 

Personal 

(check one) 

Agrleuitural 

Commercial 

Industrial 

Residential 

Timber-Cutover 

Developmental 

Utility 

(check one) 

Current Assessed Valua (also known as State Equalized Value) as established by the BOR: 

158500 

Current Taxable Value as established by the BOR: 

{92500 

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

A FOO 00 

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

RNeRele)e 

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

HEeReYol@®, 

Section 8: Classification Information »onty the Mi Dep't of Treasury may appeal this issue to the Tribunal* 

Parcel identification Number: 

£ 

P'S 

i" 

= 176~50830- 

0015-00 

~| 

Current Classification of Property as established by Board of Review: 

Real 

Personal 

{check one) 

pg 

Agricultural 

Commercial 

industrial 

Residential 

Timber-Cutover 

Developmental 

Utility 

(check one) 

What do you believe is the property’s classification? 

Real 

Personal 

(check one} 

O 

Agricultural 

Commerclal 

Industrial 

Residential 

Timber-Cutover 

Developmental 

Utility 

(check one) 

If improved property, how Is the property currently being used? 

ifimproved property, for what use was the property designed?

Page 4

Reig 

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON 1. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

Fee Information 

Does the subject properly have a Principal Resldence Exemption of

Page 5

2

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.