Michigan

Farm & Fleet Of Janesville, Inc Petitioner Vs. City Of Portage Respondent

Petitioner: Farm & Fleet Of Janesville, Inc
Respondent: City Of Portage

Case overview

Docket number: 26-000946-TT
Status: Ready Sched Prehearing Date Certain
CaseType: ET Property
Division: ET
County: Kalamazoo
Judge: No judge assigned

Docket history

Line #	Subject	Filer	Line Ref	Enter Date/Post Mark	Fee	Related Item
6	Prehearing General Call	Not recorded	Not recorded	09/01/2026	Not recorded	Download
5	Answer was received	RESP	Not recorded	07/30/2026	Not recorded	Download
Not recorded	Not recorded	Not recorded	Not recorded	Not recorded	Not recorded	Download
4	Proof of service of petition was received.	PET	Not recorded	07/20/2026	Not recorded	Download
Not recorded	Not recorded	Not recorded	Not recorded	Not recorded	Not recorded	Download
3	Petition has been verified	Not recorded	1	06/25/2026	Not recorded	Download
Not recorded	Not recorded	Not recorded	Not recorded	Not recorded	Not recorded	Download
2	Notice of Docket Number ET	Not recorded	Not recorded	06/25/2026	Not recorded	Download
1	A petition was received.	Not recorded	Not recorded	05/14/2026	$600.00	Download
Not recorded	Not recorded	Not recorded	Not recorded	Not recorded	Not recorded	Download

Documents

Prehearing_General_Call.2026-09-01_11-45-08.pdfRead complete document text →

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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

NOTICE OF AUGUST 2- 13, 2027 PREHEARING GENERAL CALL AND ORDER OF

PROCEDURE

Farm & Fleet of Janesville, Inc,

Petitioner,

City Of Portage,

Respondent.

MTT Docket No. 26-000946

Please be advised that 26-000946 has been placed on a two-week Prehearing General

Call commencing August 02, 2027. Unless ordered otherwise, parties will be notified at

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

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

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

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

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

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

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

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

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

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

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

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

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

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

Protective Order will be published.

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

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

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

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

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

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

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

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

of the Tribunal’s website.

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

website for more information.

Page 2

MTT Docket No. 26-000946

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 April 5, 2027. Valuation disclosures will not be admitted into evidence unless

disclosed and furnished in accordance with this order (even though admissible)

except upon a finding of good cause by the Tribunal.

IT IS FURTHER ORDERED that the parties shall file and exchange their Prehearing

Statements by April 5, 2027. Witnesses, with the exception of rebuttal witnesses, will

not be allowed to testify unless disclosed in the Prehearing Statement and the

Prehearing Statement is furnished in accordance with this order except upon a finding

of good cause by the Tribunal. Failure to file the Prehearing Statement may result in

holding a party or parties in default. See TTR 237.

IT IS FURTHER ORDERED that “Pre-Valuation Disclosure” discovery is CLOSED on

April 5, 2027, which means all discovery has been requested, all Motions to Compel

have been filed, and all requested or ordered discovery has been exchanged by that

date. Discovery relative to the valuation disclosure prepared for purposes of litigating

this case or the valuation expert that prepared that valuation disclosure is not permitted

during “Pre-Valuation Disclosure” discovery.

IT IS FURTHER ORDERED that “Post-Valuation Disclosure” discovery is CLOSED on

August 2, 2027, which means all discovery has been requested, all Motions to Compel

have been filed, and all requested or ordered discovery has been exchanged by that

date. “Post-Valuation Disclosure” discovery is limited to the opposing party’s valuation

disclosure, the opposing party’s valuation expert, and the witnesses identified on the

opposing party’s Prehearing Statement.

IT IS FURTHER ORDERED that if this case is not scheduled for a date certain

prehearing conference during the time frame indicated it may be scheduled for a date

certain prehearing conference at any time subsequent to the completion date for this

Prehearing General Call. Parties will, however, be notified in writing approximately one

week before they are scheduled to appear.

By:_____________________________________

Patricia L. Halm, Tribunal Chair

Entered: September 1, 2026

Page 3

MTT Docket No. 26-000946

Page 3 of 3

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 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

NOTICE OF AUGUST 2- 13, 2027 PREHEARING GENERAL CALL AND ORDER OF

Page 5

MTT

Page 6

MTT

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Respondents Answer 26-000946 7.30.26.pdfRead complete document text →

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Page 1

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

Farm & Fleet of Janesville, Inc. 

| 

MICHIGAN TAX TRIBUNAL 

Petitioner, 

| 

v 

MTT Docket No. 26-000946 

City of Portage 

i 

Respondent. 

ENTIRE TRIBUNAL PROPERTY TAX ANSWER 

1. 

X__Admit___ Deny. 

If denied, state the parcel number for the property identified 

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

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

Form addressing all other parcels at issue.) 

2. 

X__ Admit 

Deny. 

If denied, the property identified on the Entire Tribunal 

Property Tax Petitionis ___ real ___ personal. 

3. 

N/A Admit ___ Deny. 

If denied, identify the contiguous and non-contiguous 

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

4. 

N/A Admit ___ Deny. 

If denied, identify the parcel or parcels of personal property 

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

(attach additional page if necessary): 

5. 

N/A Admit ___ Deny. 

a. 

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

b. 

On what date did the March Board of Review commence: 

6. 

X_ Admit ___ Deny. 

If denied, state the classification of the property identified 

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

MICHIGAN TAX TRIBUNAL 

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

- 517-335-9760 

PO BOX 30232, LANSING, MI 48909 

- Other Carriers: 2407 N. GRAND RIVER AVE., LANSING, MI 48906

Page 2

MTT Docket No. 26-000946 

Page 2 of 4 

7. 

10. 

11. 

12. 

13. 

___Admit ___ Deny. 

If denied, list the separate facts upon which Respondent 

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

N/A 

Admit 

Deny 

Neither Admit Nor Deny. 

If denied, list the separate 

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

age if necessary): 

N/A 

Admit 

Deny 

Neither Admit Nor Deny. 

If denied, state the facts upon 

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

necessary): 

N/A 

X__Admit ___ Deny. 

If denied, in what County are the property or properties 

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

X__Admit ___ Deny. 

If denied, what is the applicable local governmental unit: 

City of Portage 

X 

Admit 

Deny 

Neither Admit Nor Deny. 

If denied, list the separate facts 

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

necessary): 

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

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

issue? ___Yes X_No. 

.

Page 3

MTT Docket No. 26-000946 

Page 3 of 4 

14. 

Admit 

Deny X 

Neither Admit Nor Deny. 

If denied, list the separate 

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

page if necessary): 

15. 

Admit 

Deny X__Neither Admit Nor Deny. 

If denied, list the separate 

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

age if necessary): 

16. 

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

Board of Review are: 

Tax Year 

True Cash Value 

Assessed Value 

Taxable Value 

2026 

7,193,800 

3,596,900 

3,596,900 

17. 

Respondent contends that the values for the property identified above are: 

Tax Year 

True Cash Value 

State Equalized Value 

Taxable Value 

2026 

7,193,800 

3,596,900 

3,596,900 

18. 

The values in dispute for the property identified above are: 

Tax Year 

True Cash Value 

State Equalized Value 

Taxable Value 

2026 

0 

0 

0

Page 4

MTT Docket No. 26-000946 

Page 4 of 4 

19. 

20. 

21. 

22. 

Admit 

Deny X 

Neither Admit Nor Deny. 

If denied, list the separate 

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

page if necessary): 

Admit 

Deny X 

Neither Admit Nor Deny. 

If denied, list the separate 

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

page if necessary): 

List any separate and specific facts upon which Respondent relies to support 

every ground on which Respondent relies and also has the burden of proof 

(attach additional page if necessary): 

Assessed and taxable vlaues correctly established in accordance with law. 

List affirmative defenses and the separate and specific facts upon which 

Respondent relies in support of those affirmative defenses (attach additional 

page if necessary): 

Respondent, City of Portage, feels that the case lacks merit and requests the Tribunal dismiss 

the petition, affirm Respondent's assessed and taxable values, subject to county and state 

equalization and award Respondent its costs and representation fees. 

Signature of Respondent's Authorized Representative or, if none, Respondent: 

4 

on 

AH 

Printed Name of Respondent's Authorized Representative or, if none, Respondent: 

Aaron P. Powers 

Email Address: MTTappeals@wcaassessing.com 

Mailing Address: 

38110 Executive Dr., Ste 200 

Westland, MI 48185 

Telephone Number: (734) 331-3980 

Date: July 30, 2026

Page 5

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON |. BROWN, DPA 

GOVERNOR 

DIRECTOR 

Farm & Fleet of Janesville, Inc. 

, 

MICHIGAN TAX TRIBUNAL 

Petitioner(s) 

v 

MTT Docket No.26-000946 

City of Portage 

, 

Respondent(s) 

PROOF OF SERVICE 

Daniel K. Currie 

states that on July 30, 2026 

he/she 

[Name of person serving/mailing petition] 

[date of service] 

served a copy of the Answer 

relative to the above-captioned matter upon: 

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

Brian Thomas 

6615 Brotherhood Way 

Fort Wayne, IN 46825 

9, fa 

[Signature of person who is serving/mailing copy] 

Daniel K. Currie 

- [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

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EntireTribunalCaseISAnswer.pdfRead complete document text →

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Page 1

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA 

DIRECTOR

Entire Tribunal Case Information Sheet - Respondent

MTT DOCKET NO. 26-000946

Section 1: Respondent’s Contact Information

Filer Type: 

Local Unit of Government

Local Unit of Government

City Of Portage (KALAMAZOO)

First Name

M.I.

Last Name

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

City or Town

State

ZIP Code

Telephone Number

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

 

Section 2: Attorney/Authorized Representative’s Contact Information

First Name

Aaron

M.I.

P

Last Name

Powers

Firm Name (if any)

WCA Assessing

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

38110 Executive Dr.

STE 200

City or Town

Westland

State

 Michigan

ZIP Code

48185

Telephone Number

7343313980

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

MTTappeals@wcaassessing.com

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

Respondent or Authorized Attorney/Representative’s Signature: 

Aaron P. Powers

/s/

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26-000946_POS AND DOCKET MAILING.pdfRead complete document text →

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Page 1

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

Farm & Fleet of Janesville, Inc. 

MICHIGAN TAX TRIBUNAL 

Petitioner(s) 

v 

MTT Docket No.26-000946 

City of Portage 

, 

Respondent(s) 

PROOF OF SERVICE FOR PROPERTY TAX PETITION 

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

Teresa Beerman, on behalf of Brian Thomas, 

states that on July 20, 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): 

Assessor, Portage City. 7900 S. Westnedge Ave., Portage, MI 49002 

2. 

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

Portage City Clerk, 7800 S. Westnedge Ave., Portage, Mi 49002 

3. 

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

Director, Kalamazoo Equalization Office, 201 W Kalamazoo Ave., Kalamazoo, MI 

49007 

4. 

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

Clerk, Kalamazoo County, 201 W Kalamazoo Ave., Kalamazoo, MI 49007 

5. 

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

Secretary, Portage Public Schools, 8107 Mustang Drive. Portage, MI 49002 

6. 

State Treasurer (via first class mail): 

Michigan Department of Treasury, State Treasurer 

AY TT 

430 W. Allegan 

Lansing, MI 48922 

a 

) Ayer ren oN 

Teresa Beerman, on behalf of Brian Thomas 

[Signature of person who is serving/railing 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

Page 2

STATE OF MICHIGAN

GRETCHEN WHITMER

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

MARLON I. BROWN, DPA

GOVERNOR

LANSING

DIRECTOR

Farm & Fleet of Janesville, Inc,

Petitioner,

MICHIGAN TAX TRIBUNAL.

MTT Docket No.: 26-000946

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: June 25, 2026

PROOF OF SERVICE

| 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

MICHIGAN TAX TRIBUNAL

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

+ 517-335-9760

PO BOX 30232, LANSING, MI 48909

- Other Carriers: 2407 N. GRAND RIVER AVE., LANSING, MI 48906

Page 3

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

Farm & Fleet of Janesville, Inc. 

, 

MICHIGAN TAX TRIBUNAL 

Petitioner(s) 

\ 

MTT Docket No, pe 24- 60074 

Portage City Assessor 

, 

Respondent(s) 

ENTIRE TRIBUNAL PROPERTY TAX PETITION 

1. 

Property Parcel No: 39-10-00009-015-v 

(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 _v 

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 201 Commercial 

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

Page 4

MTT Dosket No, per <p -006 44 

Page 2 of 4 

8. 

10. 

11. 

12 

13. 

14. 

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): 

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

Page 5

MTT

Page 6

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

MICHIGAN TAX TRIBUNAL

Docket Number: 26-000946

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

Party Filing Document 

Petitioner

Files

Document Type: Proof of Service: Petition

Attachment File Name: 26-000946_POS AND DOCKET MAILING

Fee Information

Filing Fee: $ 0.00

Payment Information

Payment: $ 0.00

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2026 MTT_Scanned_39-10-00009-015-V.pdfRead complete document text →

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Page 1

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

Farm & Fleet of Janesville, Inc. 

, 

MICHIGAN TAX TRIBUNAL 

Petitioner(s) 

Vv 

MTT Docket No.na 

Portage City Assessor 

Respondent(s) 

ENTIRE TRIBUNAL PROPERTY TAX PETITION 

1. 

Property Parcel No: 39-10-00008-015-V 

(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 _v 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 201 Commercial 

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

Page 2

MTT Docket No. n/a 

Page 2 of 4 

8. 

10. 

11. 

12. 

13. 

14. 

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): 

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): 

The property or properties at issue are located in Kalamazoo 

County. The 

property or properties’ address is: 

879 Mall Drive, Portage, MI, 49024 

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

local governmental unit); Portage City Assessor 

Petitioner's legal residence or principal office address is: 

3507 E Racine St. 

Janesville, WI 53546-2320 

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

v 

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 

The tax year(s) at issue are: 2026

Page 3

MTT Docket No. n/a

Page 3 of 4

15.

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

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

tax year or years (attach additional page if necessary):

16.

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

Board of Review are:

Tax Year

True Cash Value

Assessed Value

Taxable Value

2026

7193800

3596900

17.

Petitioner contends that the values for the property identified above are:

Tax Year

True Cash Value

State Equalized Value

Taxable Value

2026

5500000

2750000

18.

The values in dispute for the property identified above are:

Tax Year

True Cash Value

State Equalized Value

Taxable Value

2026

1693800

846900

19.

Petitioner requests the following relief (attach additional page if necessary):

We respectfully request that the taxable value and assessed value be corrected to $2750000 with the true cash

value $5500000.

20.

List the separate and specific facts upon which Petitioner relies to support the

relief requested (attach additional page if necessary):

[The subject property is an owner-occupied 109,080-SF building (former Menard's) located at 879 Mall Drive in

Portage, Kalamazoo County, MI. The property is an out-lot to the Crossroads; a 769,801-SF regional mall with four

department stores, The site consists of two parcels, totaling 9.85 acres that were originally improved with an

82,013-SF building in 1988. The subject was purchased on March 14, 2018, then since added a 27,067-SF

addition and renovated/retrofitted the improvements to-suit. There is also an automotive service section and a

fenced storage area. An appraisal supports a much lower valuation. We would respectfully request the

assessment be adjusted to more appropriately represent the value of the subject property.

Page 4

MTT Docket No. n/a 

Page 4 of 4 

Sires 

re Representative or, if none, Petitioner: 

ad 

Printed Name of Petitioner's Authorized Representative or, if none, Petitioner: 

Brian Thomas 

Email Address: bthomas@integritytax.com 

Mailing Address: 

8615 Brotherhood Way 

Fort Wayne, IN 46825 

Telephone Number: 260-637-8899 

Date: 5/14/2026

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Page 1

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA 

DIRECTOR

Entire Tribunal Case Information Sheet - Petitioner

MTT DOCKET NO. 

 

Section 1: Petitioner’s Contact Information

Filer type: 

Organization 

Local Unit of Government

First Name

M.I.

Last Name/Company Name

Integrity Tax Consulting

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

6615 Brotherhood Way

City or Town

Fort Wayne

State

Indiana

ZIP Code

46825-4226

Telephone Number

2606378899

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

bthomas@integritytax.com

 

 

Section 2: Attorney/Authorized Representative’s Contact Information

First Name

Brian

M.I.

Last Name

Thomas

Firm Name (if any)

Integrity Tax Consulting

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

6615 Brotherhood Way

City or Town

Fort Wayne

State

Indiana

ZIP Code

46815

Telephone Number

2602061843

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

tbeerman@integritytax.com

 

Section 3: Issue 

Please designate one: 

Valuation 

 

Section 4: Subject Property Information 

How many parcels are you 

appealing?

1

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

879 Mall Dr.

Portage

Page 2

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA 

DIRECTOR

Michigan

49024

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.)

N/A

 

 

Section 5: Check which of the following you are appealing (check all that apply) 

True Cash and Taxable Values

If “Other”, please explain:

 

 

Section 6: Valuation Information for Each Parcel under Appeal

Parcel Number:

39-10-00009-015-V

Classification of Property: Real (check one)

Commercial (check one)

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

3596900

Current Taxable Value as established by the Board of Review:

3596900

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

5500000

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

2750000

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

Fee Information

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

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

appealed.

If the State Equalized Value or Taxable Value in contention is: Your filing fee is:

 

 $100,000.00 and under $250.00

 $100,000.01 to $500,000.00 $400.00

 $Over $500,000.00 $600.00

* Plus $25.00 for each additional parcel, not to exceed a total filing fee of $2,000.00.

Page 3

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA 

DIRECTOR

A fee of $250.00 is required for the filing of a Special Assessment Appeal.

A fee of $250.00 is required for the filing of an Equalization Tax Appeal.

A fee of $250.00 is required for the filing of a Non-Property Tax Appeal.

A fee of $150.00 is required for the filing of a Classification Tax Appeal

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

Petitioner or Attorney/Authorized Representative’s Signature: 

/s/ Brian Thomas

Payment Information

Amount: 600

Success: True

Message: ""

Waiver Code:

Transaction Number: 26051485387704

Supporting Waiver Documents:

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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