Enl Properties LLC, Petitioner V Township Of Comstock, 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 

ENL Properties LLC, 

MICHIGAN TAX TRIBUNAL 

 

Petitioner, 

SMALL CLAIMS DIVISION 

 

v 

 

MTT Docket No. 25-001977 

 

Comstock Township, 

 

Presiding Judge 

Respondent. 

 

Jason C Grinnell 

 

 

ORDER GRANTING JOINT STIPULATION FOR ENTRY OF CONSENT JUDGMENT 

 

CONSENT JUDGMENT 

 

The Tribunal has reviewed the Stipulation and finds that it comports with the mandates 

of State law.1 As a result, the Tribunal shall enter the parties’ Stipulation. 

 

Therefore, 

 

IT IS ORDERED that the Joint Stipulation for Entry of Consent Judgment including all 

attachments, terms and conditions is GRANTED and ADOPTED, unless otherwise 

indicated. 

 

IT IS FURTHER ORDERED that the officer charged with maintaining the assessment 

rolls for the tax years at issue shall correct or cause the assessment rolls to be 

corrected to reflect the property’s true cash and taxable values as provided in this 

Consent Judgment within 20 days of the entry of the Consent Judgment.2 

 

IT IS FURTHER ORDERED that the officer charged with collecting or refunding the 

affected taxes shall collect taxes and any applicable interest or issue a refund as 

required by the Consent Judgment within 28 days of the entry of the Consent 

Judgment. If a refund is warranted, it shall, unless otherwise indicated, include a 

proportionate share of any property tax administration fees paid and of penalty and 

interest paid on delinquent taxes. The refund shall also, unless otherwise indicated, 

separately indicate the amount of the taxes, fees, penalties, and interest being 

refunded. A sum determined by the Tribunal to have been unlawfully paid shall, unless 

otherwise indicated, bear interest from the date of payment to the date of judgment and 

the judgment shall bear interest to the date of its payment. A sum determined by the 

Tribunal to have been underpaid shall not bear interest for any time period prior to 28 

days after the issuance of this Consent Judgment. Pursuant to MCL 205.737, interest 

shall accrue (i) after December 31, 2013, through June 30, 2016, at the rate of 4.25%, 

 

1 See MCL 211.27a. 

2 See MCL 205.755.

Page 2

MTT Docket No. 25-001977 

Page 2 of 2 

 

(ii) after June 30, 2016, through December 31, 2016, at the rate of 4.40%, (iii) after 

December 31, 2016, through June 30, 2017, at the rate of 4.50%, (iv) after June 30, 

2017, through December 31, 2017, at the rate of 4.70%, (v) after December 31, 2017, 

through June 30, 2018, at the rate of 5.15%, (vi) after June 30, 2018, through December 

31, 2018, at the rate of 5.41%, (vii) after December 31, 2018, through June 30, 2019, at 

the rate of 5.9%, (viii) after June 30, 2019, through December 31, 2019, at the rate of 

6.39%, (ix) after December 31, 2019, through June 30, 2020, at the rate of 6.40%, (x) 

after June 30 2020, through December 31, 2020, at the rate of 5.63%, (xi) after 

December 31, 2020, through June 30, 2022, at the rate of 4.25%, (xii) after June 30, 

2022, through December 31, 2022, at the rate of 4.27%, (xiii) after December 31, 2022, 

through June 30, 2023, at the rate of 5.65%, (xiv) after June 30, 2023, through 

December 31, 2023, at the rate of 8.25%, (xv) after December 31, 2023, through June 

30, 2024, at the rate of 9.30%, (xvi) after June 30, 2024, through December 31, 2024, at 

the rate of 9.50%, (xvii) after December 31, 2024, through June 30, 2025, at the rate of 

9.47%, and (xviii) after June 30, 2025, through December 31, 2025, at the rate of 

8.66%. 

 

This Consent Judgment resolves all pending claims in this matter and closes this case. 

 

See docket look up for a copy of stipulation and for any possible refund paragraph. 

 

 

 

 

 

 

 

 

By _______________________________ 

Entered: October 14, 2025 

sy 

 

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

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 

0CT1g 2025 

Se 

ca 

Bis 

MICHIGAN TAX TRIBUNAL 

Ls 

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

ENL PROPERTIES, LLC 

, 

MICHIGAN TAX TRIBUNAL 

Petitioner(s) 

Y 

MTT Docket No.25-001977. 

TOWNSHIP OF COMSTOCK 

i 

Respondent(s) 

STIPULATION FOR ENTRY OF CONSENT JUDGMENT 

(VALUATION) 

1. 

The subject property is in 

KALAMAZOO 

County. 

2. 

Parcel Number: 

07-23-235-010 

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

Form addressing all other parcels at issue.) 

3. 

The values for the property identified above as established by Respondent's Board 

of Review are: 

Tax year 

Assessed Value (AV) 

| Taxable Value (TV) 

2025 

$229,100 

$229,100 

4. 

The values for the property identified above as stipulated by the parties for 

settlement purposes are: 

Tax year 

True Cash Value 

AV 

TV 

2025 

$350,000 

$175,000 

$175,000 

5. 

If the stipulated TV does not equal the prior year TV multiplied by the applicable 

inflation rate multiplier, explain why (e.g., transfer of ownership, additions, losses, 

omitted property etc.)

Page 2

MTT Docket No. 

_ 25-001977 

Page 2 of 2 

NOTE: The Stipulation MUST include ALL parcels and ALL tax years included in the 

appeal (including subsequent tax years on or after April 

1 of each year for appeals 

pending in the Small Claims Division). The parties may agree, however, to withdraw the 

appeal of specific parcels and/or tax year(s). 

IF APPLICABLE, complete the following section(s). Otherwise, LEAVE BLANK. 

7. 

The parties agree to the withdrawal of parcel number: 

(If more than one parcel is being withdrawn, attach a separate page addressing 

all other parcels being withdrawn.) 

8. 

The parties agree to the withdrawal of tax year(s) 

Signature of Petitioner's yi ed Representative or, if none, Petitioner: 

1 

=F 

) 

/ 

Pa 

Printed Name: 

TT aul J 

A can 

Date: 

_/0 ~0l— ZA2S 

Signature of Respondent's authorized representative: 

Printed Name:KEVIN HARRIS 

Date: 09/22/2025

Page 3

GALESBURG, MI 

48053 

kL 

is 

it 

Michi gon 

Tor \¢ b 

g 

P.0. Ben 30232 

Lansing 

My F707 

CHE 

FTE EEE 

ETL FRET 

FT 

AR) 

1 ETRE 

Ff 

ET TY

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 

0CT1g 2025 

Se 

ca 

Bis 

MICHIGAN TAX TRIBUNAL 

Ls 

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

ENL PROPERTIES, LLC 

, 

MICHIGAN TAX TRIBUNAL 

Petitioner(s) 

Y 

MTT Docket No.25-001977. 

TOWNSHIP OF COMSTOCK 

i 

Respondent(s) 

STIPULATION FOR ENTRY OF CONSENT JUDGMENT 

(VALUATION) 

1. 

The subject property is in 

KALAMAZOO 

County. 

2. 

Parcel Number: 

07-23-235-010 

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

Form addressing all other parcels at issue.) 

3. 

The values for the property identified above as established by Respondent's Board 

of Review are: 

Tax year 

Assessed Value (AV) 

| Taxable Value (TV) 

2025 

$229,100 

$229,100 

4. 

The values for the property identified above as stipulated by the parties for 

settlement purposes are: 

Tax year 

True Cash Value 

AV 

TV 

2025 

$350,000 

$175,000 

$175,000 

5. 

If the stipulated TV does not equal the prior year TV multiplied by the applicable 

inflation rate multiplier, explain why (e.g., transfer of ownership, additions, losses, 

omitted property etc.)

Page 2

MTT Docket No. 

_ 25-001977 

Page 2 of 2 

NOTE: The Stipulation MUST include ALL parcels and ALL tax years included in the 

appeal (including subsequent tax years on or after April 

1 of each year for appeals 

pending in the Small Claims Division). The parties may agree, however, to withdraw the 

appeal of specific parcels and/or tax year(s). 

IF APPLICABLE, complete the following section(s). Otherwise, LEAVE BLANK. 

7. 

The parties agree to the withdrawal of parcel number: 

(If more than one parcel is being withdrawn, attach a separate page addressing 

all other parcels being withdrawn.) 

8. 

The parties agree to the withdrawal of tax year(s) 

Signature of Petitioner's yi ed Representative or, if none, Petitioner: 

1 

=F 

) 

/ 

Pa 

Printed Name: 

TT aul J 

A can 

Date: 

_/0 ~0l— ZA2S 

Signature of Respondent's authorized representative: 

Printed Name:KEVIN HARRIS 

Date: 09/22/2025

Page 3

GALESBURG, MI 

48053 

kL 

is 

it 

Michi gon 

Tor \¢ b 

g 

P.0. Ben 30232 

Lansing 

My F707 

CHE 

FTE EEE 

ETL FRET 

FT 

AR) 

1 ETRE 

Ff 

ET TY

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 

AUG 2 6 2025 

MIEHIGAN TAX TRIBUNAL 

ESTABLISHED 1834 

Charter Township of 

Comstock 

DATE: 

Tuesday, August 19, 2025 

FROM: 

Kevin Harris, Assessor - Respondent 

REGARDING: 

Revised Response Packet for MTT Docket #: 25-001977 

PETITIONERS: 

ENL Properties, LLC 

PARCEL NUMBER(S): 

07-23-235-010 

To whom it concerns, 

Enclosed please find a revised answer form regarding the referenced matter. When 

| initially filled out the answer that was 

submitted on August 5% — 

| mistakenly entered 2024 assessed values and have corrected that on the enclosed form. 

Should you have any questions, my contact info is in the footer. 

Kevin Harris 

Assessor 

Cc: David Adams via email

Page 2

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

PROPERTY TAX APPEAL ANSWER FORM 

VALUATION / EXEMPTION / CLASSIFICATION APPEAL 

MTT DOCKET NO. 25-001977 

Section 1: Respondent’s Contact Information 

First Name 

MI. 

Last Name 

KEVIN 

S 

HARRIS 

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

67482 COYOTE TRAIL 

City or Town 

State 

ZIP Code 

EDWARDSBURG 

Mi 

149112 

Telephone "069-66 3-3057 

Email Address (do not enter uniess you want MTT to send all correspondence via email} 

kevinh9115@gmail.com 

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

I. 

First Name 

mM. 

Last Name 

KEVIN 

S 

HARRIS 

Firm Name (if any) 

| 

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

| 

67482 COYOTE TRAIL 

City or Town 

State 

ZIP Code 

EDWARDSBURG 

ME 

149112 

| 

Telephone “069-663-3057 

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

kevinh9115@gmail.com 

Section 3: Subject Property Information 

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

[I] Yes 

No 

Are the parcels listed by Petitioner contiguous or adjoining? 

If not, list which parcels adjoin one another. 

Oves 

Ono 

Not Applicable

Page 3

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON 1. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

Section 4: Explain Your Answer to this Appeal 

SEE ENCLOSED RECORD CARD. 

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)? [i] Yes 

No 

Ifyes, check which BOR Petitioner attended: [_] March 

[J duly 

[J December 

If no, was the Notice of Assessment properly sent to Petitioner prior to the March BOR? 

Yes 

[| No 

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

Ifthe July or December BOR revised the assessment(s) at issue, did it have authority? [mi] Yes 

[Hl] No 

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? [Hl] Yes 

No 

If yes, explain 

Is Petitioner appealing from a State Tax Commission Order? 

O Yes 

No 

if so, what is the issue date? 

IF PETITIONER IS APPEALING THE UNCAPPING OF TAXABLE VALUE

Page 4

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

GOVERNOR 

LANSING 

MARLON 

|. BROWN, DPA 

DIRECTOR 

Did Petitioner request a Poverty Exemption at 

a BOR? 0 Yes 

[I No 

It Yes, check which BOR Petitioner attended: {] March 

[} wuly 

[J December 

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

IF PETITIONER IS APPEALING THE DENIAL OF AN EXEMPTION 

OTHER THAN POVERTY, PRINCIPAL RESIDENCE, OR QUALIFIED AGRICULTURAL EXEMPTIONS 

Did Petitioner request the exemption ata BOR? [] Yes 

[No 

If Yes, check which BOR Petitioner attended: [| March 

[J duly 

[J December 

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: 

Real 

Personal 

{check one) 

a 

Agricultural 

Commercial 

Industrial 

Residential 

Timber-Cutover 

Developmental 

Utility 

(check one) 

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

Parcel Identification Number: 

Classification of Property: 

Real 

Personal 

(check one} 

Agricultural 

Commercial 

Industrial 

Residential 

Timber-Cutover 

Developmental 

Utility 

(check one) 

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

$229,100 

Current Taxable Value as established by the BOR: 

$229,100 

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

$458,200 

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

$229,100 

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

Sighature 

“Required

Page 5

Printed on 

08/05/2025 

Parcel Number: 

07-23-235-010 

Jurisdiction: 

COMSTOCK TOWNSHIP 

County: 

XALAMAZOO 

{Grantor 

{Grantee 

sale; 

Sale 

{Inst. 

Terms 

of 

Sale 

Liber 

Verified 

| Prent. 

H 

| 

Price] 

Date 

{Type 

& Page 

By 

| Trans. 

PINES PROFESSIONAL BUILDINENL PROPERTIES 

LLC 

180,000] 

10/09/2024 

WD 

03-ARM'S LENGTH 

2024-026382 

DEED 

100.0 

{BRENEMAN 

JAMES 

& MARY TRUS PINES PROFESSIONAL BUILDII 

0; 

05/27/2016 

WD 

03-ARM'S LENGTH 

16-017388 

DEED 

50.0 

{BRENEMAN JAMES 

C 

& 

MARY 

JO DAVIDOFF 

PAUL 

F 

0{ 

09/24/2014 

{QC 

21-NOT USED/OTHER 

2014-031429 

DEED 

50.0 

Property Address 

Class: 

COMMERCIAL~IMPROVE Zoning: 

B-3 

Building Permit (s) 

Date 

Number 

Status 

9880 

E MICHIGAN AVE 

School: 

GALESBURG AUGUSTA COMM SCHS 

SIGN/PERS.PROP. 

09/25/2003 

{11463 

COMPLETE 

P.R.E. 

0% 

SIGN/PERS.PROP. 

08/12/1997 

{9790 

COMPLETE 

Owner's Name/Address 

MAP #: 

DR OFFICE 

/ PHARMACY 

{ENL PROPERTIES LLC 

2 

A 

12938 BROKEN RIDGE 

} 

2025 Est TCV 458,224 

TCV/TFA: 

29.48 

GALESBURG MI 49053 

X Improved 

| 

[Vacant 

Land Value Estimates for Land Table 20102.20102 

- COMMERCIAL/INDUSTRIAL 

Public 

* 

Factors 

* 

i 

Improvements

Page 6

Commerc

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 

AUG 1 

32025 

MICHIGAN TAX TRIBUNAL 

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

PROPERTY TAX APPEAL ANSWER FORM 

VALUATION / EXEMPTION / CLASSIFICATION APPEAL 

MTT DOCKET NO. 25-001977 

Section 1: Respondent’s Contact Information 

First Name 

MI. 

Last Name 

KEVIN 

S 

HARRIS 

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

67482 COYOTE TRAIL 

City or Town 

State 

ZIP Code 

EDWARDSBURG 

Ml 

49112 

Telephone “069-663-3057 

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

kevinh9115@gmail.com 

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

First Name 

MI 

Last Name 

KEVIN 

S 

HARRIS 

Firm Name {if any) 

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

67482 COYOTE TRAIL 

City or Town 

State 

ZIP Code 

EDWARDSBURG 

MI 

49112 

Telephone “269-663-3057 

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

kevinh9115@gmail.com 

Section 3: Subject Property Information 

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

[7 ves 

No 

Are the parcels listed by Petitioner contiguous or adjoining? 

If not, list which parcels adjoin one another. 

O Yes 

[] No 

Not Applicable

Page 2

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

GOVERNOR 

LANSING 

Section 4: Explain Your Answer to this Appeal 

MARLON |. BROWN, DPA 

DIRECTOR 

SEE ENCLOSED RECORD CARD. 

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)? [ml] Yes 

No 

If yes, check which BOR Petitioner attended: [} March 

OJ July 

0 December 

If no, was the Notice of Assessment properly sent to Petitioner prior to the March BOR? 

Yes 

[i] No 

*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? [Wm] Yes 

[] No 

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? [HW] Yes 

If yes, explain 

is Petitioner appealing from a State Tax Commission Order? 

O Yes 

Ano 

If so, what is the issue date?

Page 3

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

Did Petitioner request a Poverty Exemption at a BOR? O Yes 

O No 

if Yes, check which BOR Petitioner attended: a March 

[| July 

[I] December 

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

{F PETITIONER 1S APPEALING THE DENIAL OF AN EXEMPTION 

OTHER THAN POVERTY, PRINCIPAL RESIDENCE, OR QUALIFIED AGRICULTURAL EXEMPTIONS 

Did Petitioner request the exemption ata BOR? [Hl] Yes 

O No 

If Yes, check which BOR Petitioner attended: {] March 

[] July 

[3 pecember 

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: 

Real 

Personal 

(check one) 

0 

Agricultural 

Commercial 

industrial 

Residential 

Timber-Cutover 

Developmental 

Utility 

(check one) 

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

Parcel Identification Number: 

Classification of Property: 

Real 

Personal 

(check one) 

0 

Agricultural 

Commercial 

Industrial 

Residential 

Timber-Cutover 

Developmental 

Utility 

(check one) 

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

$263,500 

Current Taxable Value as established by the BOR: 

$239,400 

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

$527,000 

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

$263,500 

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

Page 4

Parcel Number: 

07-23-235-010 

Jurisdiction: 

COMSTOCK TOWNSHIP 

County: KALAMAZOO 

Printed on 

08/05/2025 

‘Grantor 

Grantee 

Sale 

Sale 

Inst. 

Terms 

of Sale 

Liber 

Verified 

Brent. 

Price 

Date 

Type 

& 

Page 

By 

Trans. 

‘PINES PROFESSIONAL BUILDINENL PROPERTIES LLC 

180,000. 

10/09/2024 

WD 

03-ARM'S LENGTH 

2024-026382 

DEED 

i 

100.0 

BRENEMAN JAMES 

& MARY TRUS PINES PROFESSIONAL BUILDIY 

0. 

05/27/2016 

WD 

“TU03-ARM'S LENGTH 

16-017388 

DEED 

50.0 

BRENEMAN JAMES 

C 

& MARY JODAVIDOFF PAUL 

F 

07 

09/24/2012 

oc 

21-NOT USED/OTHER 

2014-031429 

DEED 

56.0 

Property Address 

Class: 

COMMERCIAL-IMPROVE Zoning: 

B-3 

Building Permit (s) 

Date 

Number 

Status 

9880 

E MICHIGAN AVE 

School: GALESBURG AUGUSTA COMM SCES 

SIGN/PERS PROP. 

09/25/2003 

11463 

COMPLETE 

P.R.E. 

0% 

SIGN/PERS.PROP. 

08/12/1997 

9790 

COMPLETE 

Owner's Name/Address 

MAP §: 

DR OFFICE 

/ PHARMACY 

’ 

ENL PROPERTIES 

LLC 

Tm 

mm 

Far meu 

ER Dh 

mr 

mma a 

2025 

Est 

TCV 

4 

224 

TCV/TFA: 

29.48 

3938 BROKEN RIDGE 

a 

° 

58 

/ 

. 

— 

GALESBURG MI 

49053 

X 

Improved 

Vacant 

Land Value Estimates 

for Land Table 20102.20102 

- COMMERCIAL/INDUSTRIAL 

Public 

* 

Factors 

* 

E 

Improvements 

Description 

Frontage 

Depth 

Front 

Depth 

Rate 

%Adj. 

Reason 

Value 

a — 

Dirt Road 

330.00 471.10 1.0000 0.0000 

0 

100% 

[ 

Tax Description 

Gravel Road 

COMM/IND 

S PARCEL >2 <=5AC 141144 SqFt 

0.53000 

100 

74,806 

SEC 23-2~10 

COM AT 

NE COR SEC 

23 

TH 

W ALG 

N 

LI 

SEC 82%.08 

FT 

TO 

PT 

110 

R 

E 

OF N1/4 

POST 

SD 

SEC 

FOR 

POB 

TH 

S 

ODEG 

OMIN 

30SEC 

E 

PAR 

TO 

& 

110 

R 

E 

OF N&S1/4 

LI 

SD 

SEC 

x 

471.10 

FT 

TH 

N 

89DEG 

53MIN 

E 

300 

FT 

TH 

N 

ODEG 

OMIN 

30SEC 

W 470.48 

FT 

TO 

N 

LI 

SD 

x 

SEC 

TH 

W THEREON 

300 

FT 

TO BEG 

3.24 ACRES 

Comments/Influences 

3/8/11 

2ND ASMT NOTICE 

TO PROPERTY ADR 

ES 

Paved Road 

* 

denotes 

lines 

that 

do not contribute 

to 

the

Page 5

Comme

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

ENL Properties LLC,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 25-001977

Township Of Comstock,

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.

NOTE: The parties may not request an informal settlement conference to discuss an 

appeal of a principal residence exemption that was denied by either the Michigan 

Department of Treasury or a County. Also, state taxes levied by the Michigan 

Department of Treasury, such as income taxes, are not subject to the informal 

settlement conference process.

Page 2

MTT Docket No. 25-001977

Page 2 of 6

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.

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

email taxtrib@michigan.gov.

By: Tribunal Clerk

Entered: August 25, 2025

PROOF OF SERVICE

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

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

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

representatives.

By: Tribunal Clerk

Page 3

STATE OF MICHIGAN

GRETCHEN WHITMER

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

ENL Properties LLC,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 25-001977

Township Of Comstock,

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.

NOTE: The parties may not request an informal settlement conference to discuss an 

appeal of a principal

Page 4

MTT

Page 5

STATE

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

ENL Properties LLC,

Petitioner, MICHIGAN TAX TRIBUNAL

 SMALL CLAIMS DIVISION

v

 

MTT Docket No. 25-001977

Township Of Comstock,

Respondent.

ORDER OF PARTIAL DISMISSAL

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

is appealing assessments for prior tax years and the Tribunal has no authority over 

those assessments under MCL 205.735a, as the petition was not timely filed.1 Further, 

the Tribunal also has no authority over those assessments, as the facts alleged do not 

establish that the assessments were the result of a clerical error (i.e., “an error of a 

transpositional, typographical, or mathematical nature”) or a mutual mistake of fact (i.e., 

“an erroneous belief, which is shared and relied on by both parties”).2 Rather, the facts 

alleged indicate a valuation dispute that does not involve the correction of a clerical 

error or mutual mistake of fact. Therefore,

IT IS ORDERED that Petitioner’s assessment appeal is PARTIALLY DISMISSED. The 

appeal shall continue for the 2025 tax year(s) only.

By:___________________________________

Patricia L. Halm, Tribunal Chair

Entered: July 3, 2025

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

1 See Electronic Data Systems Corporation v Township of Flint, 253 Mich App 538 (2002). 

2 See International Place Apartments – IV v Ypsilanti Township, 216 Mich App 104, 109 (1996), Ford 

Motor Company v City of Woodhaven, 475 Mich 425, 442 (2006).

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

ENL Properties LLC,

Petitioner, MICHIGAN TAX TRIBUNAL

 SMALL CLAIMS DIVISION

v

 

MTT Docket No. 25-001977

Township Of Comstock,

Respondent.

ORDER OF PARTIAL DISMISSAL

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

is appealing assessments for prior tax years and the Tribunal has no authority over 

those assessments under MCL 205.735a, as the petition was not timely filed.3 Further, 

the Tribunal also has no authority over those assessments, as the facts alleged do not 

establish that the assessments were the result of a clerical error (i.e., “an error of a 

transpositional, typographical, or mathematical nature”) or a mutual mistake of fact (i.e., 

“an erroneous belief, which is shared and relied on by both parties”).4 Rather, the facts 

alleged indicate a valuation dispute that does not involve the correction of a clerical 

error or mutual mistake of fact. Therefore,

IT IS ORDERED that Petitioner’s assessment appeal is PARTIALLY DISMISSED. The 

appeal shall continue for the 2025 tax year(s) only.

By:___________________________________

Patricia L. Halm, Tribunal Chair

Entered: July 3, 2025

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

3 See Electronic Data Systems Corporation v Township of Flint, 253 Mich App 538 (2002). 

4 See International Place Apartments – IV v Ypsilanti Township, 216 Mich App 104, 109 (1996), Ford 

Motor Company v City of Woodhaven, 475 Mich 425, 442 (2006).

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 PETITION FORM

VALUATION / EXEMPTION / CLASSIFICATION APPEAL

MOAHR DOCKET NO. 

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

Filer Type: Organization 

First Name

David

M.I.

Allen

Last Name/Company Name

ENL Properties LLC

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

9880 E Michigan Ave

City or Town

Galesburg

State

Michigan

ZIP Code

49053

Telephone Number

269-720-3981

Fax Number

E-mail Address

javadave@gmail.com

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

First Name

David

M.I.

Last Name

Adams

Firm Name (if any)

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

3938 Broken Rdg

City or Town

Galesburg

State

Michigan

ZIP Code

49053

Telephone Number

2697203981

Fax Number

E-mail Address 

javadave@gmail.com

Section 3: 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 non-contiguous or non-adjoining parcel.

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

3938 Broken Rdg

Page 2

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

ORLENE HAWKS

DIRECTOR

Galesburg

Michigan

49053

Taxing Authority (City or Township)

Township Of Comstock (KALAMAZOO)

County 

Kalamazoo

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

True Cash and Taxable Value

 

Section 5: Explain the Reason for this Appeal

The property needed (and still needs) extensive work to get it up to it original useable state. The property was on the market for years because of the worked needed 

to repair it. In addition, I beleive a reluctance to purchase was due to the high property taxes vs what anyone is willing to pay for it and put into it before it can be 

used. 

Section 6: Jurisdictional Issues

Year(s) you are appealing:

2024, 2025

Did you protest the assessment at a Board of Review (BOR)? No

If Yes, check which BOR you attended AND upload the BOR decision: 

If No, check the applicable reason(s):

Not required to attend

Did you request a Poverty Exemption at the BOR? 

If Yes, check which BOR considered your application AND upload the BOR decision: 

 March  July  December

If No, explain why:

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

Parcel Identification Number: 07-23-235-010

Classification of Property:

Real

Commercial

Page 3

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

ORLENE HAWKS

DIRECTOR

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

229100

Current Taxable Value as established by the BOR:

229100

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

350000 

Multiply the True Cash Value by .5 and enter here. This is your contention of Assessed Value (also known as State Equalized Value).

175000

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

Section 8: Classification Information *Only the MI Dep’t of Treasury may appeal this issue to the Tribunal*

Parcel Identification Number:

 

Current Classification of Property as established by Board of Review:

What do you believe is the property’s classification?

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

If improved property, for what use was the property designed?

Fee Information

Does the subject property have a Principal Residence Exemption of at least 50% as of the date of the filing of this petition?

No

Are you appealing ONLY the denial of a Poverty Exemption?

No

If you answered yes to either or both of these questions, you are not required to pay any filing fees.

The filing fee is based on the greater of the State Equalized Value or Taxable Value in contention. If you are appealing more than one parcel, the parcel with the 

highest State Equalized Value or Taxable Value in contention will be used to determine your filing fee, plus $25.00 will be added for each additional parcel being 

appealed, not to exceed a total filing fee of $1,000.

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

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

$100,000.00 and under $125.00

$100,000.01 to $500,000.00 $200.00

$Over $500,000.00 $300.00

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

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

$100,000.00 and under $250.00

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

If your property is NOT residential property and the State Equalized Value or Taxable Value in contention is $100,000.01 or greater the appeal does not qualify for 

Small Claims. Therefore, an Entire Tribunal petition must be filed.

Page 4

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

ORLENE HAWKS

DIRECTOR

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

Petitioner or Attorney/Authorized Representative’s Signature: 

/s/ David Adams

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

ENL Properties LLC,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 25-001977

Township Of Comstock,

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: July 3, 2025

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

ENL Properties LLC,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 25-001977

Township Of Comstock,

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: July 3, 2025

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

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 PETITION FORM

VALUATION / EXEMPTION / CLASSIFICATION APPEAL

MOAHR DOCKET NO. 

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

Filer Type: Organization 

First Name

David

M.I.

Allen

Last Name/Company Name

ENL Properties LLC

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

9880 E Michigan Ave

City or Town

Galesburg

State

Michigan

ZIP Code

49053

Telephone Number

269-720-3981

Fax Number

E-mail Address

javadave@gmail.com

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

First Name

David

M.I.

Last Name

Adams

Firm Name (if any)

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

3938 Broken Rdg

City or Town

Galesburg

State

Michigan

ZIP Code

49053

Telephone Number

2697203981

Fax Number

E-mail Address 

javadave@gmail.com

Section 3: 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 non-contiguous or non-adjoining parcel.

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

3938 Broken Rdg

Page 2

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

ORLENE HAWKS

DIRECTOR

Galesburg

Michigan

49053

Taxing Authority (City or Township)

Township Of Comstock (KALAMAZOO)

County 

Kalamazoo

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

True Cash and Taxable Value

 

Section 5: Explain the Reason for this Appeal

The property needed (and still needs) extensive work to get it up to it original useable state. The property was on the market for years because of the worked needed 

to repair it. In addition, I beleive a reluctance to purchase was due to the high property taxes vs what anyone is willing to pay for it and put into it before it can be 

used. 

Section 6: Jurisdictional Issues

Year(s) you are appealing:

2024, 2025

Did you protest the assessment at a Board of Review (BOR)? No

If Yes, check which BOR you attended AND upload the BOR decision: 

If No, check the applicable reason(s):

Not required to attend

Did you request a Poverty Exemption at the BOR? 

If Yes, check which BOR considered your application AND upload the BOR decision: 

 March  July  December

If No, explain why:

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

Parcel Identification Number: 07-23-235-010

Classification of Property:

Real

Commercial

Page 3

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

ORLENE HAWKS

DIRECTOR

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

229100

Current Taxable Value as established by the BOR:

229100

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

350000 

Multiply the True Cash Value by .5 and enter here. This is your contention of Assessed Value (also known as State Equalized Value).

175000

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

Section 8: Classification Information *Only the MI Dep’t of Treasury may appeal this issue to the Tribunal*

Parcel Identification Number:

 

Current Classification of Property as established by Board of Review:

What do you believe is the property’s classification?

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

If improved property, for what use was the property designed?

Fee Information

Does the subject property have a Principal Residence Exemption of at least 50% as of the date of the filing of this petition?

No

Are you appealing ONLY the denial of a Poverty Exemption?

No

If you answered yes to either or both of these questions, you are not required to pay any filing fees.

The filing fee is based on the greater of the State Equalized Value or Taxable Value in contention. If you are appealing more than one parcel, the parcel with the 

highest State Equalized Value or Taxable Value in contention will be used to determine your filing fee, plus $25.00 will be added for each additional parcel being 

appealed, not to exceed a total filing fee of $1,000.

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

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

$100,000.00 and under $125.00

$100,000.01 to $500,000.00 $200.00

$Over $500,000.00 $300.00

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

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

$100,000.00 and under $250.00

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

If your property is NOT residential property and the State Equalized Value or Taxable Value in contention is $100,000.01 or greater the appeal does not qualify for 

Small Claims. Therefore, an Entire Tribunal petition must be filed.

Page 4

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

ORLENE HAWKS

DIRECTOR

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

Petitioner or Attorney/Authorized Representative’s Signature: 

/s/ David Adams

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.