Dev Ht9 LLC, Petitioner Vs. City Of Portage, Respondent

Page 1

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA

DIRECTOR

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

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

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

PROCEDURE

DEV HT9 LLC,

Petitioner,

v

 

 

City Of Portage,

Respondent.

 MTT Docket No. 26-000617

Please be advised that 26-000617 has been placed on a two-week Prehearing General 

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

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

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

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

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

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

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

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

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

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

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

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

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

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

covered by the order will not be published.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

Protective Order will be published.

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

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

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

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

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

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

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

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

of the Tribunal’s website. 

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

website for more information.

Page 2

MTT Docket No. 26-000617

Page 2 of 3

IT IS ORDERED that the parties shall:

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

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

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

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

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

by February 17,

Page 3

MTT

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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

DEV HT9 LLC, 

Petitioner,

 MICHIGAN TAX TRIBUNAL

 ENTIRE TRIBUNAL

v

 

MTT Docket No. 26-000617

City Of Portage,

Respondent.

ORDER SETTING ASIDE DEFAULT

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

was held in default on May 20, 2026, and the default has been timely cured. The 

documents curing the default can be reviewed through the docket search function on 

the Tribunal’s website at www.michigan.gov/taxtrib by inputting the docket number and 

clicking on the document link next to the line item entry for the documents. Therefore,

IT IS ORDERED that the Default is SET ASIDE.

By_________________________________

Patricia L. Halm, Tribunal Chair

Entered: June 30, 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

DEV HT9 LLC, 

Petitioner,

 MICHIGAN TAX TRIBUNAL

 ENTIRE TRIBUNAL

v

 

MTT Docket No. 26-000617

City Of Portage,

Respondent.

ORDER SETTING ASIDE DEFAULT

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

was held in default on May 20, 2026, and the default has been timely cured. The 

documents curing the default can be reviewed through the docket search function on 

the Tribunal’s website at www.michigan.gov/taxtrib by inputting the docket number and 

clicking on the document link next to the line item entry for the documents. Therefore,

IT IS ORDERED that the Default is SET ASIDE.

By_________________________________

Patricia L. Halm, Tribunal Chair

Entered: June 30, 2026

PROOF OF SERVICE

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

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

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

representatives.

By: Tribunal Clerk

Page 3

Seth O'Loughlin

Hallahan & Associates PC

1750 South Telegraph Road, Suite 202

Bloomfield Hills , MI 48302

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Page 1

3p 

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

DEV HT9 LLC 

, 

MICHIGAN TAX TRIBUNAL 

Petitioner(s) 

Vv 

MTT Docket No. 26-000617 

PORTAGE CITY ASSESSOR'S OFFICE 

| 

Respondent(s) 

PROOF OF SERVICE FOR PROPERTY TAX PETITION 

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

BRANDI R. LINTZ 

states that on 04-23-2026 

he/she 

[Name of person serving/mailing petition] 

[date of service] 

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

[Provide name and address of the following entities] 

1. Assessor (via certified mail): 

7900 S. WESTNEDGE AVE 

PORTAGE, MI 49002 

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

7900 S. WESTNEDGE AVE 

PORTAGE, MI 49002 

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

201 W KALAMAZOO AVE - RM 404 

KALAMAZOO, MI 49007 

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

201 W KALAMAZOO AVE 

KALAMAZOO, MI 49007 

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

8107 MUSTANG DRIVE 

PORTAGE, MI 49002 

State Treasurer (via first class mail): 

Michigan Department of Treasury, State Treasurer 

30 W. Allegan 

ng, WN 48922 

{ 

y/ 

Brandi R. Lintz 

> ~~ is serving/mailing copy] 

~~ [Print/type name of person serving/mailing copy] 

MICHIGAN TAX TRIBUNAL 

- 611 W. OTTAWA ST., LANSING, MI 48933 

- 517-335-9760 

PO BOX 30232, LANSING, MI 48809 

- Other Carriers: 2407 N. GRAND RIVER AVE., LANSING, MI 48306

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Page 1

1 of 1

Docket #: 26-000617

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

DEV HT9 LLC,

Petitioner, MICHIGAN TAX TRIBUNAL

 ENTIRE TRIBUNAL

v

 

MTT Docket No. 26-000617

City Of Portage,

Respondent.

ORDER OF DEFAULT

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

Petitioner filed proof evidencing service of the petition. However, Petitioner failed to 

sign the proof of service. See TTR 221. As such, Petitioner must submit a revised 

proof of service within 14 days of the entry of this order. Tribunal rules and information 

on Entire Tribunal petitions can be found on our website at www.michigan.gov/taxtrib.

Therefore,

IT IS ORDERED that Petitioner is HELD IN DEFAULT.

IT IS FURTHER ORDERED that the defaulted party shall cure the default, as indicated 

above, within 14 days of the entry of this order.i 

Failure to comply with this order will result in the defaulted party being required to file a 

motion to set aside the default (with appropriate filing fee).

By:_______________________________

Entered: May 20, 2026

Patricia L. Halm, Tribunal Chair

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

i “A submission by mail is considered filed on the date indicated by the United States Postal Service 

postmark on the envelope containing the submission. A submission without a postmark or with an illegible 

postmark is considered filed on the date the submission is received by the tribunal. A submission by 

commercial delivery service is considered filed on the date the submission is given to the commercial 

service for delivery to the tribunal as indicated by the receipt date on the package containing the 

submission. A submission by personal service is considered filed on the date the submission is received.

Page 2

MTT Docket No. 26-000617

Page 2 of 4

A submission through the tribunal’s e-filing system by 11:59 p.m. on a business day is considered filed on 

that business day. A submission by email to the email address designated by the tribunal by 11:59 p.m. 

on a business day is considered filed on that business day. A submission on a Saturday, a Sunday, or a 

holiday is considered filed on the following business day, as provided by section 35a of the tax tribunal 

act, MCL 205.735a.” TTR 225(5)

Page 3

City Of Portage

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

DEV HT9 LLC,

Petitioner, MICHIGAN TAX TRIBUNAL

 ENTIRE TRIBUNAL

v

 

MTT Docket No.

Page 5

MTT Docket No.

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Page 1

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON 

I. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

DEV HT9, LLC 

, 

MICHIGAN TAX TRIBUNAL 

Petitioner(s) 

v 

MTT Docket No.26-000617 

CITY OF PORTAGE 

Respondent(s) 

PROOF OF SERVICE 

Tanya Mertin 

states that on May |4 

, 2026 

he/she 

[Name of person serving/mailing petition] 

[date of service] 

served a copy of the Appearance 

relative to the above-captioned matter upon: 

[Provide name and address of the party/people being served] 

Seth A. O'Loughlin, Esq. 

1750 S. Telegraph Rd., Ste 202 

Bloomfield Hills, MI 48302 

Mord, 

[Signature of person who is serving/mailing copy] 

Tanya Mertin 

[Print/type name of person serving/mailing copy]

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Page 1

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON 

I. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

DEV HT9, LLC 

MICHIGAN TAX TRIBUNAL 

Petitioner(s) 

MTT Docket No.26-000617 

CITY OF PORTAGE 

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) 

Stephen W. Smith 

_ 

Pp 7/0723 

3. Firm Name (if applicable) 

Miller Johnson Schroeder, PLC 

3. Address 

728 Pleasant Street, Suite 101 

St. Joseph, MI 49085 

4. Telephone No. 

5. E-mail Address 

269-983-1000 

SSmith@MILawyers.net 

1. 

| appear on behalf of DEV HT9, LLC 

as 

attorney or[_] authorized representative. 

Attorney/Représentative signature 

STEPHEN W. SMITH

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Page 1

1 of 1

Docket #: 26-000617

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 

DEV HT9, LLC 

, 

MICHIGAN TAX TRIBUNAL 

Petitioner(s) 

v 

MTT Docket No.26-000617 

CITY OF PORTAGE 

Respondent(s) 

PROOF OF SERVICE 

Tanya Mertin 

states that on May |4 

, 2026 

he/she 

[Name of person serving/mailing petition] 

[date of service] 

served a copy of the Appearance 

relative to the above-captioned matter upon: 

[Provide name and address of the party/people being served] 

Seth A. O'Loughlin, Esq. 

1750 S. Telegraph Rd., Ste 202 

Bloomfield Hills, MI 48302 

Mord, 

[Signature of person who is serving/mailing copy] 

Tanya Mertin 

[Print/type name of person serving/mailing copy]

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Page 1

1 of 1

Docket #: 26-000617

Party Filing Document

Party Filing Document: 

 Petitioner

 Petitioner

 

 

If 'other', Identify: 

File

Document Type: 

 

 

fuFile:

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Page 1

STATE OF MICHIGAN 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MICHIGAN TAX TRIBUNAL 

 

 

DEV HT9, LLC, 

 

 

 

Petitioner, 

 

v 

 

City of Portage, 

 

 

 

Respondent. 

 

 

 

MTT Docket No. 26-000617 

Parcel No. 39-10-00003-090-B 

 

 

_____________________________________________________________________________/ 

 

BRANDI LINTZ 

Representative for Petitioner 

16915 Cleveland Road 

Granger, Indiana 46530 

(574) 277-8877 

LAURA M. HALLAHAN (P42101) 

SETH A. O’LOUGHLIN (P80257) 

KELSEA M. MELCHER (P85821) 

HALLAHAN & ASSOCIATES, P.C. 

Attorneys for Respondent 

1750 S. Telegraph Road, Suite 202 

Bloomfield Hills, Michigan 48302 

(248) 731-3089 

_____________________________________________________________________________/ 

 

ANSWER TO AMENDED PETITION 

AND 

AFFIRMATIVE DEFENSES 

 

ANSWER 

 

Respondent City of Portage, by and through its attorneys, Hallahan & Associates, P.C., 

responds to the allegations made in Petitioner’s Amended Petition as follows: 

1. Respondent admits the allegations in Paragraph 1. 

2. Respondent admits the allegations in Paragraph 2. 

3. Respondent neither admits nor denies the allegations from Paragraph 3 as no claim is made. 

4. Respondent neither admits nor denies the allegations from Paragraph 4 as no claim is made.

Page 2

5. Respondent neither admits nor denies the allegations from Paragraph 5 as no claim is made. 

6. Respondent admits the allegations in Paragraph 6. 

7. Respondent admits the allegations in Paragraph 7. 

8. Respondent neither admits nor denies the allegations from Paragraph 8 as no claim is made. 

9. Respondent neither admits nor denies the allegations from Paragraph 9 as no claim is made. 

10. Respondent admits the allegations in Paragraph 10. 

11. Respondent admits the allegations in Paragraph 11. 

12. Respondent lacks the information necessary to respond to the allegations in Paragraph 12 

and leaves Petitioner to its proofs. 

13. Respondent acknowledges Petitioner’s belief that there exists a dispute relative to the 

Subject Property’s valuation but denies that Petitioner’s claims have merit and further 

denies that Petitioner is entitled to any relief. 

14. Respondent admits the allegations in Paragraph 14. 

15. Respondent neither admits nor denies the allegations from Paragraph 15 as no claim is 

made. 

16. For the 2026 tax year, Respondent established the Subject Property’s assessment for 

property taxes as follows: 

True Cash Value 

Assessed Value 

Taxable Value 

$5,010,600 

$2,505,300 

$2,116,364 

 

17. Respondent contends that a lawful assessment of the Subject Property for the 2026 tax 

year is: 

 

True Cash Value 

Assessed Value 

Taxable Value 

$5,010,600 

$2,505,300 

$2,116,364

Page 3

18. The values in dispute for the property identified above are: 

 

True Cash Value 

Assessed Value 

Taxable Value 

$0 

$0 

$0 

 

19. Respondent acknowledges the relief requested by Petitioner in Paragraph 19, but denies 

that Petitioner is entitled to the requested relief due to the statements in the above 

Paragraphs. Furthermore, the assessed, state equalized and/or taxable values do not exceed 

permitted amounts, do not exceed the percentage for true cash value permitted

Page 4

AF

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Page 1

1 of 1

Docket #: 26-000617

Party Filing Document

Party Filing Document: 

 Respondent

 Respondent

 

 

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

DEV HT9 LLC, 

Petitioner,

 MICHIGAN TAX TRIBUNAL

v

MTT Docket No.: 26-000617

City Of Portage, 

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: April 22, 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

03/13/2026 09:51 AM 

2026 BOARD OF REVIEW DECISION 

FROM 

(269) 329-4433 

PORTAGE CITY ASSESSOR'S OFFICE 

7900 S WESTNEDGE AVE 

PORTAGE MI 49002 

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

DEV HT9 LLC 

16915 CLEVELAND RD 

GRANGER IN 46530 

PROPERTY IDENTIFICATION: (Parcel Code required. Property address 

and legal description optional.): 

39-10-00003-090-B 

5003 

S WESTNEDGE A 

Beginning at the Northwest corner Section 3, Town 3 South Range 

11 West; thence North 90 degrees 00 minutes 00 seconds East 

538.58 feet along north line of said Section to the centerline of the 

West Fork Portage Creek; thence South 27 degrees 08 minutes 37 

seconds West 240.07 feet more-or-less along the centerline of the 

West Portage Creek to a point South 90 degrees G0 minutes 00 

seconds 215 feet from the north line of Section 3; thence North 90 d 

THIS PROPERTY IS CLASSIFIED 

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 39-10-00003-090-B 

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

Board of Review Comments 

No information was submitted to support the petitioner's value. Petitioner did not submit any evidence for the Board to consider. 

[2026 ORIGINAL ASSESSED VALUE 

2,505,300 

| 

[2026 "BOARD OF REVIEW" ASSESSED VALUE 

2,505,300 

| 

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

2026 ORIGINAL TAXABLE VALUE 

2,116,364 

2026 "BOARD OF REVIEW" TAXABLE VALUE 

2,116,364 

2026 PRINCIPAL RESIDENCE EXEMPTION/QUALIFIED AG 

0.0000 

Please feel free 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

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Page 1

______________________________________________________________________ 

______________________________________________________________________ 

______________________________________________________________________ 

______________________________________________________________________ 

______________________________________________________________________ 

______________________________________________________________________ 

______________________________________________________________________ 

______________________________________________________________________ 

______________________________________________________________________ 

______________________________________________________________________ 

_______________________________ 

_______________________________ 

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

_____________________________, 

Petitioner(s) 

MICHIGAN TAX TRIBUNAL 

v 

MTT Docket No. 

_____________________________, 

Respondent(s) 

PROOF OF SERVICE FOR PROPERTY TAX PETITION 

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

___________________________________ states that on ___________________ he/she 

[Name of person serving/mailing petition] 

[date of service] 

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

[Provide name and address of the following entities] 

1. Assessor (via certified mail): 

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

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

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

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

6. State Treasurer (via first class mail): 

Michigan Department of Treasury, State Treasurer 

430 W. Allegan 

Lansing, MI 48922 

[Signature of person who is serving/mailing copy] 

[Print/type name of person serving/mailing copy] 

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 

DEV HT9 LLC

PORTAGE CITY ASSESSOR'S OFFICE

BRANDI R. LINTZ

04-15-2026

7900 S. WESTNEDGE AVE

PORTAGE, MI 49002

7900 S. WESTNEDGE AVE

PORTAGE, MI 49002

201 W KALAMAZOO AVE - RM 404

KALAMAZOO, MI 49007

201 W KALAMAZOO AVE

KALAMAZOO, MI 49007

8107 MUSTANG DRIVE

PORTAGE, MI 49002

Brandi R. Lintz

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Page 1

_________________________________________ 

_________________________________________ 

___________________________ 

______________________________________ 

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

_____________________________, 

Petitioner(s) 

MICHIGAN TAX TRIBUNAL 

v 

MTT Docket No. 

_____________________________, 

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) 

P 

3. Firm Name (if applicable) 

3. Address 

4. Telephone No. 

5. E-mail Address 

1. I appear on behalf of ___________________________________________________ as 

attorney or 

authorized representative. 

Attorney/Representative signature 

[Print/type name of person signing] 

I certify that on this date I served a copy of this appearance on the opposing party or their 

representative. 

Date 

Signature 

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 

DEV HT9 LLC

PORTAGE CITY ASSESSOR'S OFFICE

BRANDI R. LINTZ

574-277-8877 EXT 1010

BLINTZ@DRIVEANDSHINE.COM

DEV HT9 LLC



Brandi R. Lintz

04-15-2026

16915 CLEVELAND RD

GRANGER, IN 46530

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

v 

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

DIRECTOR 

LANSING 

_____________________________, 

MICHIGAN TAX TRIBUNAL 

Petitioner(s) 

MTT Docket No. 

_____________________________, 

Respondent(s) 

ENTIRE TRIBUNAL PROPERTY TAX PETITION 

1.

Property Parcel No: _____________________________________________

(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 ___real ___personal.

3.

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

contiguous? ___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? ___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 _________________________

7.

If the assessment or assessments at issue were protested, the protest was made

to Respondent’s ___ March ___ July ___December Board of Review.

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 

DEV HT9 LLC

PORTAGE CITY ASSESSOR

39-10-00003-090-B

X

COMMERCIAL IMPROVED

X

Page 2

MTT Docket No. _________________ 

Page 2 of 4 

8.

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):

9.

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):

10.

The property or properties at issue are located in _______________County. The

property or properties’ address is:

11.

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

local governmental unit): ________________________________________

12.

Petitioner’s legal residence or principal office address is:

13.

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

________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 

________the property or the properties’ exemption from ad valorem taxation 

under MCL ______ 

14.

The tax year(s) at issue are:

Page 3

MTT Docket No.

Page 4

______

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Page 1

03/13/2026 09:51 AM 

2026 BOARD OF REVIEW DECISION 

FROM 

(269) 329-4433 

PORTAGE CITY ASSESSOR'S OFFICE 

7900 S WESTNEDGE AVE 

PORTAGE MI 49002 

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

DEV HT9 LLC 

16915 CLEVELAND RD 

GRANGER IN 46530 

PROPERTY IDENTIFICATION: (Parcel Code required. Property address 

and legal description optional.): 

39-10-00003-090-B 

5003 

S WESTNEDGE A 

Beginning at the Northwest corner Section 3, Town 3 South Range 

11 West; thence North 90 degrees 00 minutes 00 seconds East 

538.58 feet along north line of said Section to the centerline of the 

West Fork Portage Creek; thence South 27 degrees 08 minutes 37 

seconds West 240.07 feet more-or-less along the centerline of the 

West Portage Creek to a point South 90 degrees G0 minutes 00 

seconds 215 feet from the north line of Section 3; thence North 90 d 

THIS PROPERTY IS CLASSIFIED 

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 39-10-00003-090-B 

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

Board of Review Comments 

No information was submitted to support the petitioner's value. Petitioner did not submit any evidence for the Board to consider. 

[2026 ORIGINAL ASSESSED VALUE 

2,505,300 

| 

[2026 "BOARD OF REVIEW" ASSESSED VALUE 

2,505,300 

| 

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

2026 ORIGINAL TAXABLE VALUE 

2,116,364 

2026 "BOARD OF REVIEW" TAXABLE VALUE 

2,116,364 

2026 PRINCIPAL RESIDENCE EXEMPTION/QUALIFIED AG 

0.0000 

Please feel free 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

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

Page 1

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

ORLENE HAWKS

DIRECTOR

Entire Tribunal Case Information Sheet - Petitioner

MOAHR DOCKET NO. 

Section 1: Petitioner’s Contact Information

Filer type: Organization

First Name/Company Name

M.I.

Last Name

DEV HT9 LLC

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

16915 CLEVELAND RD

City or Town

GRANGER

State

Indiana

ZIP Code

46530

Telephone Number

574-277-8877

Fax Number

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

blintz@driveandshine.com

Section 2: Attorney/Authorized Representative’s Contact Information

First Name

Haji

M.I.

M

Last Name

Tehrani

Firm Name (if any)

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

16915 Cleveland Rd

City or Town

Granger

State

Michigan

ZIP Code

46530

Telephone Number

574-876-7788

Fax Number

574-277-0778

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

haji@driveandshine.com

Section 5: Issue

Please designate one: 

Valuation – Fill out Sections 4, 5, & 6 below

Section 6: Subject Property Information

How many parcels are you 

appealing?1

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

5003 S. WESTNEDGE AVE

PORTAGE

Michigan

49002

Taxing Authority (City or Township)

City Of Portage (KALAMAZOO)

County

Kalamazoo

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

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

Page 2

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

ORLENE HAWKS

DIRECTOR

Section 7: Check which of the following you are appealing (check all that apply)

True Cash and Taxable Values

Section 8: Valuation Information for Each Parcel under Appeal

Parcel Number:

39-10-00003-090-B

Classification of Property: Real 

Commercial

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

2505300

Current Taxable Value as established by the Board of Review:

2116364

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

1700000

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

850000

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

Section 9: Assessment Information

Type of Tax Assessment(s):

Assessment Number(s):

Check all that is being appealed: 

Check what action prompted this appeal:

If “other,” please explain:

Section 10: Special Assessment Information

Type of Special Assessment:

Did you protest the special assessment at the hearing held to confirm the special assessment roll? 

If Yes, what was the date of the hearing held to confirm the special assessment roll?

If No, please explain:

Section 11: Classification Information

Parcel Number:

Current Classification of Property as established by Board of Review: 

What do you believe is the property’s classification?

Page 3

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND

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.