Record Finder / 26-002770-TT
Michigan
Franco H Alvarez Petitioner V City Of Portage Respondent
- Petitioner
- Franco H Alvarez
- Respondent
- City Of Portage
Case overview
- Docket number
- 26-002770-TT
- Status
- Default Petitioner
- CaseType
- SC Property
- Division
- Small Claims Division
- County
- Kalamazoo
- Judge
- No judge assigned
Docket history
| Line # | Subject | Filer | Line Ref | Enter Date/Post Mark | Fee | Related Item |
|---|---|---|---|---|---|---|
| 13 | Proof of Service of Misc Documents was received. | Not recorded | Not recorded | 10/09/2026 | Not recorded | Download |
| Not recorded | Not recorded | Not recorded | Not recorded | Not recorded | Not recorded | Download |
| 12 | Evidence was received. | Not recorded | Not recorded | 10/08/2026 | Not recorded | Download |
| 11 | Evidence was received. | Not recorded | Not recorded | 10/08/2026 | Not recorded | Download |
| 10 | Evidence was received. | Not recorded | Not recorded | 10/08/2026 | Not recorded | Download |
| 9 | Evidence was received. | Not recorded | Not recorded | 10/08/2026 | Not recorded | Download |
| 8 | Evidence was received. | Not recorded | Not recorded | 10/08/2026 | Not recorded | Download |
| 7 | Evidence was received. | Not recorded | Not recorded | 10/08/2026 | Not recorded | Download |
| Not recorded | Not recorded | Not recorded | Not recorded | Not recorded | Not recorded | Download |
| 6 | Answer was received | RESP | Not recorded | 10/08/2026 | Not recorded | Download |
| Not recorded | Not recorded | Not recorded | Not recorded | Not recorded | Not recorded | Download |
| 5 | Response to Order | PET | Not recorded | 10/06/2026 | Not recorded | Download |
| Not recorded | Not recorded | Not recorded | Not recorded | Not recorded | Not recorded | Download |
| 4 | Order of Default of Petitioner | Not recorded | Not recorded | 10/06/2026 | Not recorded | Download |
| 3 | Petition has been verified | PET | 1 | 10/06/2026 | Not recorded | Download |
| Not recorded | Not recorded | Not recorded | Not recorded | Not recorded | Not recorded | Download |
| 2 | Notice of Docket Number SC | Not recorded | Not recorded | 10/06/2026 | Not recorded | Download |
| 1 | A petition was received. | PET | Not recorded | 07/23/2026 | $0.00 | Download |
| Not recorded | Not recorded | Not recorded | Not recorded | Not recorded | Not recorded | Download |
Documents
26-002770 Proof of Service 10.9.26.pdfRead complete document text →
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Page 1
Ror TT
el
STATE OF MICHIGAN
GRETCHEN WHITMER
DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS
MARLON I. BROWN, DPA
GOVERNOR
LANSING
DIRECTOR
Alvarez, Franco
MICHIGAN TAX TRIBUNAL
Petitioner(s)
v
MTT Docket No.26-002770
City of Portage
i
Respondent(s)
PROOF OF SERVICE
Cathy Weissert
states that on October 9, 2026
he/she
[Name of person serving/mailing petition]
[date of service]
served a copy of the Answer & Evidence
relative to the above-captioned matter upon:
[Provide name and address of the party/people being served]
Franco Alvarez
2963 Brynmawr
Portage, MI 49024
( suf Dusaen
[Signature of pegon who is serving/mailing copy]
Cathy Weissert
[Print/type name of person serving/mailing copy]
Signed
3nd subse bed pefoce me
on October 9, 202%
AARON CARL THIEL
/
Notary public, State of Michigan
#
County of Kalamazoo
My commission expires 23-Aug-2029
Acting in the County of_H{3lanazoo
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 48906These are text excerpts, not the complete document. Text recognition and reading order can contain errors. Check the PDF for complete wording, formatting, and context.
SubsequentFiling.pdfRead complete document text →
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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: 26-002770 Is this case currently pending in the Small Claims Division? Yes Party Filing Document Respondent Files Document Type: Proof of Service: Misc Documents Attachment File Name: 26-002770 Proof of Service 10.9.26 Fee Information Filing Fee: $ 0.00 Payment Information Payment: $ 0.00
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2026 Valuation Report.pdfRead complete document text →
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Valuation Report DB: City Of Portage 2026 10/08/2026 04:23 PM ECF (RES - 2SF02 - NW RESIDENTIAL GRP 2) 0.821 => TCV: 418,466 Notes: Totals: 728,140 509,703 Prefab 1 Story 1 4,280 2,996 Fireplaces Security System 1 11,498 8,049 Standard Range 1 1,936 1,355 Microwave 1 1,106 774 Oven 1 2,456 1,719 Garbage Disposal 1 428 300 Dishwasher 1 1,416 991 Built-Ins Public Sewer 1 2,157 1,510 Public Water 1 2,157 1,510 Water/Sewer Door Opener 1 738 517 Common Wall: 1 Wall 1 -3,514 -2,460 Base Cost 800 54,560 38,192 Class: B Exterior: Siding Foundation: 42 Inch (Finished) Garages Treated Wood 493 7,972 5,580 Deck CCP (1 Story) 32 1,527 1,069 Porches Ceramic Tub Alcove 2 1,990 1,393 Ceramic Tile Floor 1 1,920 1,344 Separate Shower 1 3,062 2,143 Extra Sink 2 3,345 2,341 3 Fixture Bath 2 20,151 14,106 Plumbing Other Additions/Adjustments Total: 608,955 426,274 1 Story Siding Basement 156 2 Story Siding Crawl Space 192 1 Story Siding Basement 427 2 Story Siding Basement 1,035 Stories Exterior Foundation Size Cost New Depr. Cost Building Areas Phy/Ab.Phy/Func/Econ/Comb. % Good=70/100/100/100/70 Ground Area = 1810 SF Floor Area = 3037 SF. (11) Heating System: Forced Heat & Cool Cost Est. for Res. Bldg: 1 Single Family TWO-STORY Cls B 5 Blt 1989 122 Actual Front Feet, 0.48 Total Acres Total Est. Land Value = 80,264 2SF02 122.00 172.00 0.9709 1.0425 650 100 80,264 Description Frontage Depth Front Depth Rate %Adj. Reason Value * Factors * Land Value Estimates for Land Table 401NW.RES NORTH WEST THE WOODS, LOT 13 Map #: SINGLE FAMILY CITY OF PORTAGE PORTAGE, MI 49024 Property Class: 401 2963 BRYNMAWR DR 39-10-09425-013-O 2026 Est. T.C.V. ALVAREZ, LAUREN & FRANCO
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Valuation Report DB: City Of Portage 2026 10/08/2026 04:23 PM 249,400 249,400 249,400 185,511 249,400 249,400 2026 Assessed MBOR S.E.V. Capped ->Taxable<- PRE/MBT 0 16,700 0 0 68,766 0 2026 New Eq. Adjustment Loss Additions Tax Adjustment Losses 232,700 232,700 232,700 180,634 2.70 2025 Assessed MBOR S.E.V. Base for Cap IRM Est. TCV/Total Floor Area = 164.22, Most recent sale 09/29/2025 for 365,000 2026 Est. T.C.V. 09425-013-O = 498,730 Parcel Number: 39-10-09425-013-O Page: 2
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Valuation Report DB: City Of Portage 2026 10/08/2026 04:23 PM *** Information herein deemed reliable but not guaranteed*** Parcel Number: 39-10-09425-013-O, Residential Building 1
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2026 Record Card.pdfRead complete document text →
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*** Information herein deemed reliable but not guaranteed*** KALAMAZOO County: CITY OF PORTAGE Jurisdiction: Printed on Parcel Number: 39-10-09425-013-O 166,860C 191,300 166,500 24,800 2023 175,203C 217,800 190,500 27,300 2024 180,634C 232,700 200,600 32,100 2025 249,400S 249,400M 249,400 209,300 40,100 2026 Taxable Value Tribunal/ Other Board of Review Assessed Value Building Value Land Value Year * Factors * Description Frontage Depth Front Depth Rate %Adj. Reason Value 2SF02 122.00 172.00 0.9709 1.0425 650 100 80,264 122 Actual Front Feet, 0.48 Total Acres Total Est. Land Value = 80,264 Land Value Estimates for Land Table 401NW.RES NORTH WEST EW 07/05/2013 REINSPECTI Who When What Level Rolling Low High Landscaped Swamp Wooded Pond Waterfront Ravine Wetland Flood Plain X X X Topography of Site Dirt Road Gravel Road Paved Road Storm Sewer Sidewalk Water Sewer Electric Gas Curb Street Lights Standard Utilities Underground Utils. X X X X X X X X X Public Improvements Vacant Improved X The Equalizer. Copyright (c) 1999 - 2009. Licensed To: City of Portage, County of Kalamazoo, Michigan Comments/Influences THE WOODS, LOT 13 Tax Description ALVAREZ, LAUREN & FRANCO 2963 BRYNMAWR DR PORTAGE MI 49024 Owner's Name/Address 2963 BRYNMAWR DR Property Address 2026 Est TCV 498,730 TCV/TFA: 164.22 REALTYPE: SINGLE FAMILY P.R.E. 100% 03/26/2026 School: PORTAGE PUBLIC SCHOOLS Status Number Date Building Permit(s) Zoning: R-1C Class: RESIDENTIAL-IMPROV 100.0 PROPERTY TRANSFER 2025-025945 03-ARM'S LENGTH WD 09/29/2025 365,000 ALVAREZ, LAUREN & FRANCO STONE, W JAMES & L K Prcnt. Trans. Verified By Liber & Page Terms of Sale Inst. Type Sale Date Sale Price Grantee Grantor 10/08/2026
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*** Information herein deemed reliable but not guaranteed*** Parcel Number: 39-10-09425-013-O Printed on 10/08/2026
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Class: B +5 Effec. Age: 30 Floor Area: 3,037 Total Base New : 728,140 E.C.F. Total Depr Cost: 509,703 X 0.821 Estimated T.C.V: 418,466 Cost Est. for Res. Bldg: 1 Single Family TWO-STORY Cls B 5 Blt 1989 (11) Heating System: Forced Heat & Cool Ground Area = 1810 SF Floor Area = 3037 SF. Phy/Ab.Phy/Func/Econ/Comb. % Good=70/100/100/100/70 Building Areas Stories Exterior Foundation Size Cost New Depr. Cost 2 Story Siding Basement 1,035 1 Story Siding Basement 427 2 Story Siding Crawl Space 192 1 Story Siding Basement 156 Total: 608,955 426,274 Other Additions/Adjustments Plumbing 3 Fixture Bath 2 20,151 14,106 Extra Sink 2 3,345 2,341 Separate Shower 1 3,062 2,143 Ceramic Tile Floor 1 1,920 1,344 Ceramic Tub Alcove 2 1,990 1,393 Porches CCP (1 Story) 32 1,527 1,069 Deck Treated Wood 493 7,972 5,580 Garages Class: B Exterior: Siding Foundation: 42 Inch (Finished) Base Cost 800 54,560 38,192 Common Wall: 1 Wall 1 -3,514 -2,460 Door Opener 1 738 517 Water/Sewer Public Water 1 2,157 1,510 Public Sewer 1 2,157 1,510 <<<<< Calculations too long. See Valuation printout for complete pricing. >>>>> Carport Area: Roof: Bsmnt Garage: Year Built: 1989 Car Capacity: Class: B Exterior: Siding Brick Ven.: 0 Stone Ven.: 0 Common Wall: 1 Wall Foundation: 42 Inch Finished ?:
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***
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2026 Land Value 2SF02.pdfRead complete document text →
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Detailed Land Table Printout Page: DB: City Of Portage Current 02/12/2026 09:22 AM 9/10 MARSH : 1,500 WOODS/WET/LOW : 3,300 RESTRICTED USE : 0 UNBUILDABLE : 1,000 ROW : 0 Rates for Rate Table '401NW Rate', (Acres) 2.5 Acre: 145,560 7 Acre: 270,000 25 Acre: 579,480 100 Acre: 1,331,280 2 Acre: 127,320 5 Acre: 220,680 20 Acre: 506,880 50 Acre: 878,280 1.5 Acre: 107,160 4 Acre: 192,960 15 Acre: 426,480 40 Acre: 768,240 1 Acre: 84,000 3 Acre: 162,360 10 Acre: 334,440 30 Acre: 646,440 Values for Acreage Table 1: 'RESIDENTIAL ACREAGE' Standard Frontage: 80 Standard Depth : 120 Frontage 'J': Description: '2SF24 ' FF Rate: 650 Standard Frontage: 80 Standard Depth : 130 Frontage 'I': Description: '2SF23 ' FF Rate: 625 Standard Frontage: 95 Standard Depth : 155 Frontage 'H': Description: '2SF13 ' FF Rate: 650 Standard Frontage: 80 Standard Depth : 135 Frontage 'G': Description: '2SF06 ' FF Rate: 800 Standard Frontage: 70 Standard Depth : 120 Frontage 'F': Description: '2SF04 ' FF Rate: 800 Standard Frontage: 105 Standard Depth : 170 Frontage 'E': Description: '2SF03 ' FF Rate: 630 Standard Frontage: 102 Standard Depth : 154 Frontage 'D': Description: '2SF2A ' FF Rate: 1000 Standard Frontage: 110 Standard Depth : 185 Frontage 'C': Description: '2SF1B ' FF Rate: 1200 Standard Frontage: 100 Standard Depth : 250 Frontage 'B': Description: '2SF1A ' FF Rate: 1000 Standard Frontage: 115 Standard Depth : 155 Frontage 'A': Description: '2SF02 ' FF Rate: 650 Frontages: Rates/Values for Neighborhood 401NW.RES NORTH WEST, Last Edited: 10/06/2025 Unit: 10 - CITY OF PORTAGE
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2026 ECF 2SF02.pdfRead complete document text →
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Neighborhoods Used: 2SF02.RES - 2SF02 - NW RESIDENTIAL GRP 2 ECF Analysis for: 10 - CITY OF PORTAGE Page: DB: City Of Portage Current 02/02/2026 03:28 PM 1/3 Single Family TWO-STORY 69 446,055 505,953 0.882 Occupancy Style %Good ResidualValue CostByManual E.C.F. 08183-053-O 03/04/2025 2SF02 401 515,700 69,645 Parcel Number ** Valid Sale ** Class AdjSalePrice LandValue 3643 SWAN CREEK DR Single Family TWO-STORY 66 355,399 421,026 0.844 Occupancy Style %Good ResidualValue CostByManual E.C.F. 08182-025-O 01/06/2025 2SF02 401 425,000 69,601 Parcel Number ** Valid Sale ** Class AdjSalePrice LandValue 3621 FLEETWOOD DR Single Family TWO-STORY 68 346,422 482,514 0.718 Occupancy Style %Good ResidualValue CostByManual E.C.F. 09425-017-O 12/23/2024 2SF02 401 419,000 72,578 Parcel Number ** Valid Sale ** Class AdjSalePrice LandValue 3197 BRYNMAWR DR Single Family TWO-STORY 66 477,904 535,218 0.893 Occupancy Style %Good ResidualValue CostByManual E.C.F. 08182-017-O 07/01/2024 2SF02 401 548,500 70,596 Parcel Number ** Valid Sale ** Class AdjSalePrice LandValue 3644 FLEETWOOD DR Single Family TWO-STORY 62 467,368 502,199 0.931 Occupancy Style %Good ResidualValue CostByManual E.C.F. 00640-009-O 06/13/2024 2SF02 401 550,000 82,632 Parcel Number ** Valid Sale ** Class AdjSalePrice LandValue 1425 HOLIDAY LN Single Family TWO-STORY 62 398,978 463,797 0.860 Occupancy Style %Good ResidualValue CostByManual E.C.F. 00640-011-O 12/15/2023 2SF02 401 500,000 101,022 Parcel Number ** Valid Sale ** Class AdjSalePrice LandValue 1523 HOLIDAY LN Single Family TWO-STORY 66 369,601 418,352 0.883 Occupancy Style %Good ResidualValue CostByManual E.C.F. 08182-026-O 06/06/2023 2SF02 401 445,000 75,399 Parcel Number ** Valid Sale ** Class AdjSalePrice LandValue 3651 FLEETWOOD DR Single Family TWO-STORY 66 387,082 575,296 0.673 Occupancy Style %Good ResidualValue CostByManual E.C.F. 00004-055-A 05/05/2023 2SF02 401 600,000 212,918 Parcel Number ** Valid Sale ** Class AdjSalePrice LandValue 5350 GWYNEDD DR
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Neighborhoods Used: 2SF02.RES - 2SF02 - NW RESIDENTIAL GRP 2 ECF Analysis for: 10 - CITY OF PORTAGE Page: DB: City Of Portage Current 02/02/2026 03:28 PM 2/3 Single Family TWO-STORY 76 473,885 631,811 0.750 Occupancy Style %Good ResidualValue CostByManual E.C.F. 00005-040-B 04/03/2023 2SF02 401 549,000 75,115 Parcel Number ** Valid Sale ** Class AdjSalePrice LandValue 2999 BRYNMAWR DR
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Neighborhoods Used: 2SF02.RES - 2SF02 - NW RESIDENTIAL GRP 2 ECF Analysis for: 10 - CITY OF PORTAGE Page: DB: City Of Portage Current 02/02/2026 03:28 PM 3/3 Maximum E.C.F. (Commercial): 10.00 Max # of C/I Buildings: 30 Minimum E.C.F. (Commercial): 0.00 Maximum E.C.F. (Agricultural): 10.00 Max # of Ag. Buildings: 30 Minimum E.C.F. (Agricultural): 0.00 Maximum E.C.F. (Residential): 10.00 Max # of Res. Buildings: 10 Minimum E.C.F. (Residential): 0.00 ---------------------------------------------------------------------------------------------------- Neighborhood(s): 2SF02 - RES - 2SF02 - NW RESIDENTIAL GRP 2 Use Infl. Adj. Sale Prices: Show Costs and Residuals: Show Invalid Data : X Show Valid Data : X Analyze by %Good: Analyze by Style:
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2026 ACN.pdfRead complete document text →
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Michigan Department of Treasury, 1019 (Rev. 10-25) THIS IS NOT A TAX BILL Notice of Assessment, Taxable Valuation, and Property Classification This form is issued under the authority of Public Act 206 of 1893, Sec. 211.24c and Sec.211.34c, as amended. This is a model assessment notice to be used by the local assessor. L-4400 7146 FROM (269) 329-4433 PORTAGE CITY ASSESSOR'S OFFICE 7900 S WESTNEDGE AVE PORTAGE MI 49002 PARCEL IDENTIFICATION PARCEL NUMBER: PROPERTY ADDRESS: 2963 BRYNMAWR DR PORTAGE, MI 49024 39-10-09425-013-0 SCHOOL DISTRICT CODE: 39140 OWNER'S NAME & ADDRESS/PERSON NAMED ON ASSESSMENT ROLL. EXEMPTIONS 7146 % Exempt As "Homeowners Principal Residence": .00% kskx HRS AUTO**5-DIGIT 49024 T11 P1 h## % Exempt As "Qualified Agricultural Property": .00% Doe Ey ALRENE FRANCO % Exempt As "MBT Industrial Personal": .00% Fel edie nM % Exempt As "MBT Commercial Personal": .00% dilifpee dV boesk pd ofp Uy IL] Exempt As "Disabled Veteran or Surviving Spouse": O Yes No Exempt As "Qualified Forest Property": O Yes No Exempt As "Development Property": O Yes No LEGAL DESCRIPTION: THE WOODS, LOT 13 ACCORDING TO MCL 211.34c THIS PROPERTY IS CLASSIFIED AS: 401 Residential PRIOR YEAR'S CLASSIFICATION IF DIFFERENT: 401 Residential The change in taxable value will increase/decrease your tax bill PRIOR AMOUNT CN AMOUNT SHANGE FROM for the 2026 year by approximately: $7544 YEAR: 2025 YEAR 2026 CURRENT YEAR 1. TAXABLE VALUE: 180,634 249,400 68,766 2. ASSESSED VALUE: 232,700 249,400 16,700 3. TENTATIVE EQUALIZATION FACTOR: 1.000 4. STATE EQUALIZED VALUE (SEV): 232,700 249,400 16,700 5. WAS THERE A TRANSFER OF OWNERSHIP IN025 THAT RESULTED IN A TAXABLE VALUE UNCAPPING? Yes O No 6. Assessor Change Reason(s): Market Adjustment The 2026 Inflation rate Multiplier is: 1.027 Name: Questions regarding the Notice of Assessment, Taxable Valuation, and Property Classification may be directed to the Following: Telephone Number: AARON POWERS (269) 329-4433 Email Address: assessingdept@portagemi.gov March Board of Review Appeal Information. The Board of Review will meet at the following dates and times: THE ASSESSOR MAY REVIEW ASSESSMENTS WITHOUT THE NECESSITY OF APPEALING PRIOR TO 2/27 BY CALLING 329- 4433. THE 2026 MARCH BOARD OF REVIEW WILL BE HELD AT PORTAGE CITY HALL 7900 S WESTNEDGE AVE. ORGANIZATIONAL MEETING TO BE HELD 3/3 AT 9AM. APPEALS TO BE HEARD BY APPOINTMENT ONLY ON 3/9, 3/10 AND 3/12 9AM-12PM & 1:30PM-4:30PM AND 3/11 1:30PM-4:30PM & 6PM-9PM. WRITTEN APPEALS AND SIGNED FORM 618 (L-4035) MUST BE RECEIVED BY 3/11 AT 5:30PM. APPOINTMENTS MUST BE SCHEDULED BY CALLING 329-4433 BEGINNING 3/2. FINAL MEETING TO FINALIZE ROLL WILL BE HELD 3/24 STARTING AT 9AM.
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2026 MBOR Decision.pdfRead complete document text →
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03/13/2026 10:39 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! PROPERTY IDENTIFICATION: (Parcel Code required. Property address and legal description optional ): 39-10-09425-013-O 2963 BRYNMAWR DR ALVAREZ, LAUREN & FRANCO 2963 BRYNMAWR DR PORTAGE MI 49024 THE WOODS, LOT 13 'HIS PROPERTY IS CLASSIFIED AS 401 (RESIDENTIAL-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 39-10-09425-013-O They have made the following determination based on the information you supplied. Board of Review Comments: Based on the information provided, the Board determined a change to the assessment was not warranted. [2026 ORIGINAL ASSESSED VALUE 249.400 | [2026 "BOARD OF REVIEW" ASSESSED VALUE 249.400 | (If the above amounts are the same, no revisions have occured) 2026 ORIGINAL TAXABLE VALUE 249.400 2026 "BOARD OF REVIEW" TAXABLE VALUE 249,400 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
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SubsequentFiling.pdfRead complete document text →
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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: 26-002770 Is this case currently pending in the Small Claims Division? Yes Party Filing Document Respondent Files Document Type: Evidence Attachment File Name: 2026 MBOR Decision Document Type: Evidence Attachment File Name: 2026 ACN Document Type: Evidence Attachment File Name: 2026 ECF 2SF02 Document Type: Evidence Attachment File Name: 2026 Land Value 2SF02 Document Type: Evidence Attachment File Name: 2026 Record Card Document Type: Evidence Attachment File Name: 2026 Valuation Report Fee Information Filing Fee: $ 0.00 Payment Information Payment: $ 0.00
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26-002770 Respondent Answer.pdfRead complete document text →
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STATE OF MICHIGAN GRETCHEN WHITMER DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS MARLON I. BROWN, DPA GOVERNOR LANSING DIRECTOR PROPERTY TAX APPEAL ANSWER FORM VALUATION / UNCAPPING MTT DOCKET NO. 26-002770 Section 1: Respondent’s Contact Information Unit of Government City of Portage Mailing Address (No., Street, P.O. Box or Rural Route): 7900 S. Westnedge Ave City or Town: State: ZIP Code: Portage MI [49002 Telephone “mr 069-329-4433 Email Address (do not enter unless you want MTT to send all correspondence via email): assessingdept@portagemi.gov Section 2: Respondent’s Attorney/Authorized Representative’s Contact Informatio First Name: M.L: Last Name: Cathy B Weissert Firm Name (if ""WCA Assessi ng Mailing Address (No., Street, P.O. Box or Rural Route): 7900 S Westnedge Ave City or Town: State: ZIP Code: Portage iL 9002 Telephone Hye 0-329-4433 Email Address (do not enter unless you want MTT to send all correspondence via email): assessingdept@portagemi.gov Section 3: Subject Property Information Are the parcels listed by Petitioner contiguous or adjoining? If no, list all parcels that are adjoining in separate groupings. Attach a separate sheet if necessary. O Yes O No [4] Not Applicable Does the subject property have a Principal Residence Exemption of 50% or more for all tax years at issue? WM ves [No 3
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STATE OF MICHIGAN GRETCHEN WHITMER DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS MARLON I. BROWN, DPA GOVERNOR LANSING DIRECTOR Section 4: Explain Your Answer to this Appeal The SEV and Taxable Value represents 50% of Fair Market Value and all values in the City of Portage have been uniformly assessed. Section 5: Jurisdictional Issues IF PETITIONER IS APPEALING THE TRUE CASH AND/OR TAXABLE VALUES Did Petitioner protest the assessment at a Board of Review (BOR)? [%] Yes [0] No If yes, check which BOR Petitioner attended: [4 March [J uly [J December (% If the July or December BOR revised the assessment(s) at issue, did it have authority? Yes O No If yes, cite the Board's authority. Was the assessment at issue established as the result of a clerical error or mutual mistake of fact? [0] Yes [74] No If yes, explain Is Petitioner appealing from a State Tax Commission Order? O Yes Vino If so, what is the issue date? IF PETITIONER IS APPEALING THE UNCAPPING OF TAXABLE VALUE When was the Notice of Uncapping, if applicable, issued? Under what statutory section was the Taxable Value uncapped? Section 6: Valuation Information *use the multiple parcel form for additional, contiguous parcels. Parcel NUmReT 9425-01 3-0 Classification of Property: Real Personal [J (check one) Agricultural J Commercial J Industrial (] Residential i ~~ Timber-Cutover [0 Developmental [J Utility (J (check one) Assessed Value (also known as State Equalized Value) established | Taxable Value established by the Board of Review: by the Board of Review: 24q fi%s) 249,400 What do you believe is the fair market value (also known as true cash value)? 498,800 What do you believe is the assessed value? (multiply true cash What do you
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scanswer_valuation.pdfRead complete document text →
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STATE OF MICHIGAN GRETCHEN WHITMER GOVERNOR DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS LANSING MARLON I. BROWN, DPA DIRECTOR PROPERTY TAX APPEAL ANSWER FORM VALUATION / UNCAPPING APPEAL MTT DOCKET NO. 26-002770 Respondent’s Contact Information: Filer Type: Local Unit of Government Local Unit of Government: City Of Portage (KALAMAZOO) First Name M.I. Last Name Mailing Address (No., Street, P.O. Box or Rural Route) City or Town State ZIP Code Telephone Number E-mail Address Respondent’s Attorney/Authorized Representative’s Contact Information, if any: First Name Cathy M.I. B Last Name Weissert Firm Name (if any) WCA Assessing Address (No., Street, P.O. Box or Rural Route) 7900 S Westnedge Ave City or Town Portage State Michigan ZIP Code 49002 Telephone Number 2693294433 E-mail Address assessingdept@portagemi.gov Subject Property Information: Are the parcels listed by Petitioner contiguous or adjoining? If no, list all parcels that are adjoining in separate groupings. *If necessary, attach a separate sheet. N/A Does the subject property have a principal residence exemption of 50% or more? Yes
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STATE OF MICHIGAN GRETCHEN WHITMER GOVERNOR DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS LANSING MARLON I. BROWN, DPA DIRECTOR Please Explain Your Answer to this Appeal: The SEV and Taxable Value represents 50% of Fair Market Value and all values in the City of Portage have been uniformly assessed. Jurisdictional Issues: IF PETITIONER IS APPEALING THE TRUE CASH AND/OR TAXABLE VALUES: Did Petitioner protest the assessment at a Board of Review? Yes If Yes, check which Board of Review Petitioner attended: March If No, was the Notice of Assessment properly sent to Petitioner prior to the March Board of Review? *Submit a copy of the Notice of Assessment with the Answer. If the July or December Board of Review revised the assessment(s) at issue, did it have authority? If yes, please cite the Board’s authority? Was the assessment(s) at issue established as the result of a clerical error or mutual mistake of fact? No If yes, please explain Is Petitioner appealing from a State Tax Commission Order? No If yes, when was it issued? IF PETITIONER IS APPEALING THE UNCAPPING OF TAXABLE VALUE:
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STATE OF MICHIGAN GRETCHEN WHITMER GOVERNOR DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS LANSING MARLON I. BROWN, DPA DIRECTOR When was the Notice of Uncapping issued? Under what statutory section was the taxable value uncapped? Valuation Information: Parcel Identification Number: 09425-013-O Classification of Property: Real (check one) Residential (check one) Current Assessed Value as established by the Board of Review: 249400 Current Taxable Value as established by the Board of Review: 249400 What do you believe is the fair market value? 498800 What do you believe is the taxable value? Electronic Signature *Typing your name below will serve as your signature Respondent’s Signature: /s/ Cathy Weissert Attorney or Authorized Agent’s Signature: /s/
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Date: October 6, 2026 To: Michigan Tax Tribunal Re: Response to Order of Default / Proof of PRE Status MTT Docket No.: 26-002770 Petitioner: Franco Alvarez Respondent: City of Portage Dear Tribunal Clerk, I am writing in response to the Order of Default entered on October 6, 2026, regarding an unpaid filing fee. Please find attached the official City of Portage property record confirming that the subject property holds a 100% Principal Residence Exemption (PRE) with an effective date of March 26, 2026. Because this property was my primary residence with a 100% PRE prior to the filing of this petition, this appeal is exempt from filing fees under Tribunal rules. I respectfully request that the default be cured and set aside so the case may proceed.
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*** Information herein deemed reliable but not guaranteed*** KALAMAZOO County: CITY OF PORTAGE Jurisdiction: Printed on Parcel Number: 39-10-09425-013-O 166,860C 191,300 166,500 24,800 2023 175,203C 217,800 190,500 27,300 2024 180,634C 232,700 200,600 32,100 2025 249,400S 249,400M 249,400 209,300 40,100 2026 Taxable Value Tribunal/ Other Board of Review Assessed Value Building Value Land Value Year * Factors * Description Frontage Depth Front Depth Rate %Adj. Reason Value 2SF02 122.00 172.00 0.9709 1.0425 650 100 80,264 122 Actual Front Feet, 0.48 Total Acres Total Est. Land Value = 80,264 Land Value Estimates for Land Table 401NW.RES NORTH WEST EW 07/05/2013 REINSPECTI Who When What Level Rolling Low High Landscaped Swamp Wooded Pond Waterfront Ravine Wetland Flood Plain X X X Topography of Site Dirt Road Gravel Road Paved Road Storm Sewer Sidewalk Water Sewer Electric Gas Curb Street Lights Standard Utilities Underground Utils. X X X X X X X X X Public Improvements Vacant Improved X The Equalizer. Copyright (c) 1999 - 2009. Licensed To: City of Portage, County of Kalamazoo, Michigan Comments/Influences THE WOODS, LOT 13 Tax Description ALVAREZ, LAUREN & FRANCO 2963 BRYNMAWR DR PORTAGE MI 49024 Owner's Name/Address 2963 BRYNMAWR DR Property Address 2026 Est TCV 498,730 TCV/TFA: 164.22 REALTYPE: SINGLE FAMILY P.R.E. 100% 03/26/2026 School: PORTAGE PUBLIC SCHOOLS Status Number Date Building Permit(s) Zoning: R-1C Class: RESIDENTIAL-IMPROV 100.0 PROPERTY TRANSFER 2025-025945 03-ARM'S LENGTH WD 09/29/2025 365,000 ALVAREZ, LAUREN & FRANCO STONE, W JAMES & L K Prcnt. Trans. Verified By Liber & Page Terms of Sale Inst. Type Sale Date Sale Price Grantee Grantor 07/08/2026
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*** Information herein deemed reliable but not guaranteed*** Parcel Number: 39-10-09425-013-O Printed on 07/08/2026
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Class: B +5 Effec. Age: 30 Floor Area: 3,037 Total Base New : 728,140 E.C.F. Total Depr Cost: 509,703 X 0.821 Estimated T.C.V: 418,466 Cost Est. for Res. Bldg: 1 Single Family TWO-STORY Cls B 5 Blt 1989 (11) Heating System: Forced Heat & Cool Ground Area = 1810 SF Floor Area = 3037 SF. Phy/Ab.Phy/Func/Econ/Comb. % Good=70/100/100/100/70 Building Areas Stories Exterior Foundation Size Cost New Depr. Cost 2 Story Siding Basement 1,035 1 Story Siding Basement 427 2 Story Siding Crawl Space 192 1 Story Siding Basement 156
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***
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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: 26-002770 Is this case currently pending in the Small Claims Division? Yes Party Filing Document Petitioner Files Document Type: Response to Order Attachment File Name: Record card update Fee Information Filing Fee: $ 0.00 Payment Information Payment: $ 0.00
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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 Franco H Alvarez, Petitioner, MICHIGAN TAX TRIBUNAL SMALL CLAIMS DIVISION v MTT Docket No. 26-002770 City Of Portage, Respondent. ORDER OF DEFAULT The Tribunal has reviewed the file in the above-captioned case and finds that: Petitioner did not pay the required fee for the filing of the petition. See TTR 269. Because of this, the appeal is not properly pending. Petitioner must pay the required fee for the filing of the petition within 14 days of the entry of this order. A filing fee calculator can be found on our website at www.michigan.gov/taxtrib. Unfortunately, the payment may not be made via e-filing. 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.1 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: /s/ Patricia L. Halm Entered: October 6, 2026 1 “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. 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).
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MTT Docket No. 26-002770 Page 2 of 2 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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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 Franco H Alvarez, Petitioner, MICHIGAN TAX TRIBUNAL SMALL CLAIMS DIVISION v MTT Docket No.
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MTT
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PETITIONER’S STATEMENT OF VALUE & MARKET EVIDENCE Petitioner: Franco Alvarez & Lauren Alvarez Respondent: City of Portage, Kalamazoo County, MI Subject Property: 2963 Brynmawr Dr, Portage, MI 49024 Parcel ID: 39-10-09425-013-O Tax Year Under Appeal: 2026 I. EXECUTIVE SUMMARY & CONTESTED VALUE The Petitioners timely protested the 2026 assessment to the City of Portage March Board of Review. The City’s 2026 Valuation Report establishes an Estimated True Cash Value (TCV) of $498,730 (Assessed Value $249,400). Under Michigan law (MCL 211.27), True Cash Value is defined as the usual selling price in an open market. The City’s assessment substantially overvalues the subject property relative to its recent arm’s-length purchase price, independent market appraisal, and severe latent structural defects uncovered post purchase. Petitioners respectfully request that the Michigan Tax Tribunal adjust the 2026 True Cash Value to $365,000 (Assessed/Taxable Value of $182,500). II. ARMS-LENGTH PURCHASE & INDEPENDENT APPRAISAL BASELINE 1. Recent Arm's-Length Purchase: The subject property was purchased on September 29, 2025, for $365,000 in an open-market, arm’s-length transaction. Under MCL 211.27, a recent arm’s-length sale provides direct, compelling evidence of market value. 2. Independent Appraisal Baseline: An independent market valuation conducted by Acura Valuation, Inc. (Brandon S. Rausch, State Cert. #1205073659) established an indicated market value of $395,000, strictly conditioned upon a mandatory $29,150 full roof and skylight replacement. Deducting the mandatory structural roof repair cost yields an "as-is" market value baseline of $365,850 at the time of valuation. 1
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3. Because both the arm's-length sale ($365,000 on 09/29/2025) and appraisal occurred within 90 days prior to the December 31, 2025 tax date, they reflect exact market conditions as of Tax Day. III. PHYSICAL REDUCTION IN PROPERTY AMENITIES (DECK DEMOLITION) The City of Portage 2026 Valuation Report explicitly taxes the subject property for a 493/504 sq. ft. treated wood deck (Depreciated Value ~$5,580). * Status: Due to severe grading and slope failures diverting rainwater directly into the foundation wall, this deck has been completely demolished and removed from the premises. * Valuation Impact: The complete removal of this amenity constitutes a physical reduction in taxable property characteristics, requiring an immediate downward adjustment to the property’s record card and assessed value. IV. LATENT STRUCTURAL DEFECTS & UNCOVERED REPAIR COSTS Following the demolition of the deck and subsequent home inspection exposure, severe structural failures were uncovered that depress the property’s fair market value below neighborhood standards: 1. Systemic Gutter & Exterior Siding Failure: Ineffective gutter overspills have rotted the fascia and siding, requiring complete replacement of the siding ($67,990 quote) and windows ($36,740 quote). The attached contractor bids (Exhibit F) represent unperformed, required cost-to-cure repairs for latent defects existing prior to Tax Day (December
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STATE OF MICHIGAN GRETCHEN WHITMER GOVERNOR DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS LANSING MARLON I. BROWN, DPA DIRECTOR 1 of 3 PROPERTY TAX APPEAL PETITION FORM VALUATION / UNCAPPING APPEAL MTT DOCKET NO. Petitioner’s Contact Information: Filer Type: Individual Local Unit of Government: First Name Franco M.I. H Last Name Alvarez Mailing Address (No., Street, P.O. Box or Rural Route) 2963 BRYNMAWR DR City or Town PORTAGE State Michigan ZIP Code 49024 Telephone Number 8046054917 E-mail Address franco.h.alvarez@gmail.com Subject Property Information: How many parcels are you appealing? 1 If you are appealing more than one parcel, are they contiguous or adjoining? *If no, you must file separate appeals for each parcel N/A Property Address (No., Street) 2963 BRYNMAWR DR City or Town PORTAGE County Kalamazoo State Michigan ZIP Code 49024 Taxing Authority (City or Township) City Of Portage (KALAMAZOO) Check which of the following you are appealing: (check all that apply) True Cash and Taxable Values Please Explain the Reason for this Appeal:
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STATE OF MICHIGAN GRETCHEN WHITMER GOVERNOR DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS LANSING MARLON I. BROWN, DPA DIRECTOR 2 of 3 The city's assessed True Cash Value significantly exceeds the fair market value of the property established by a recent arm's-length purchase, mandatory lender required appraisal conditions, latent structural defects, and missing physical amenities present on the assessment card. The attached statement of value and supporting evidence (Exhibits A–G) demonstrate that the actual True Cash Value of the property is $365,000. Jurisdictional Issues: Did you protest the assessment at a Board of Review? Yes If Yes, check which Board of Review you attended: March If No, please check the applicable reason(s): Year(s) Under Appeal: 2026 Valuation Information for Each Parcel under Appeal: Parcel Number: 39-10-09425-013-O Classification of Property: Real (check one) Residential (check one) Current Assessed Value as established by the Board of Review: 249400 Current Taxable Value as established by the Board of Review: 249400 What do you believe is the fair market value? 365000 Multiply the True Cash Value by .5 and enter here. This is your contention of Assessed Value. 182500 If you believe the Taxable Value differs from your contention of Assessed Value, enter your contention of Taxable Value. Electronic Signature *Typing your name below will serve as your signature Petitioner’s Signature:
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STATE OF MICHIGAN GRETCHEN WHITMER GOVERNOR DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS LANSING MARLON I. BROWN, DPA DIRECTOR 3 of 3 /s/ Franco Alvarez Attorney or Authorized Agent’s Signature: /s/ Fee Information: If you do not have a Principal Residence Exemption of at least 50% at the time of the filing of this petition, you are required to pay a filing fee for the filing of this appeal. 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
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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 Franco H Alvarez, Petitioner, MICHIGAN TAX TRIBUNAL SMALL CLAIMS DIVISION v MTT Docket No. 26-002770 City Of Portage, Respondent. NOTICE OF DOCKET NUMBER TAKE NOTICE that a Small Claims petition has been filed and the above-noted docket number has been assigned to that petition. The assignment of the docket number does not mean that the Tribunal has authority over the petition or that the petition complies with the Tribunal’s rules. The docket number needs to be included on all documents submitted in this case. Respondent shall file an answer to the petition within 28 days of the issuance of a copy of this Notice to Respondent. Tribunal answer forms are available on our website at www.michigan.gov/taxtrib. Respondents must utilize the appropriate answer form. Failure to file the answer within the 28-day time frame may result in the placement of Respondent in default, as provided by TTR 281. Further, an electronic copy of the petition can be reviewed by utilizing the Docket Lookup Search on the Tribunal’s website. By: Tribunal Clerk Entered: October 6, 2026 PROOF OF SERVICE I certify that a copy of the foregoing was sent on the entry date indicated above to the parties or their attorneys or authorized representatives, if any, utilizing either the mailing or email addresses on file, as provided by those parties, attorneys, or authorized representatives. By: Tribunal Clerk
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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 Franco H Alvarez, Petitioner, MICHIGAN TAX TRIBUNAL SMALL CLAIMS DIVISION v MTT Docket No. 26-002770 City Of Portage, Respondent. NOTICE OF DOCKET NUMBER TAKE NOTICE that a Small Claims petition has been filed and the above-noted docket number has been assigned to that petition. The assignment of the docket number does not mean that the Tribunal has authority over the petition or that the petition complies with the Tribunal’s rules. The docket number needs to be included on all documents submitted in this case. Respondent shall file an answer to the petition within 28 days of the issuance of a copy of this Notice to Respondent. Tribunal answer forms are available on our website at www.michigan.gov/taxtrib. Respondents must utilize the appropriate answer form. Failure to file the answer within the 28-day time frame may result in the placement of Respondent in default, as provided by TTR 281. Further, an electronic copy of the petition can be reviewed by utilizing the Docket Lookup Search on the Tribunal’s website. By: Tribunal Clerk Entered: October 6, 2026 PROOF OF SERVICE I certify that a copy of the foregoing was sent on
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PETITIONER’S STATEMENT OF VALUE & MARKET EVIDENCE Petitioner: Franco Alvarez & Lauren Alvarez Respondent: City of Portage, Kalamazoo County, MI Subject Property: 2963 Brynmawr Dr, Portage, MI 49024 Parcel ID: 39-10-09425-013-O Tax Year Under Appeal: 2026 I. EXECUTIVE SUMMARY & CONTESTED VALUE The Petitioners timely protested the 2026 assessment to the City of Portage March Board of Review. The City’s 2026 Valuation Report establishes an Estimated True Cash Value (TCV) of $498,730 (Assessed Value $249,400). Under Michigan law (MCL 211.27), True Cash Value is defined as the usual selling price in an open market. The City’s assessment substantially overvalues the subject property relative to its recent arm’s-length purchase price, independent market appraisal, and severe latent structural defects uncovered post purchase. Petitioners respectfully request that the Michigan Tax Tribunal adjust the 2026 True Cash Value to $365,000 (Assessed/Taxable Value of $182,500). II. ARMS-LENGTH PURCHASE & INDEPENDENT APPRAISAL BASELINE 1. Recent Arm's-Length Purchase: The subject property was purchased on September 29, 2025, for $365,000 in an open-market, arm’s-length transaction. Under MCL 211.27, a recent arm’s-length sale provides direct, compelling evidence of market value. 2. Independent Appraisal Baseline: An independent market valuation conducted by Acura Valuation, Inc. (Brandon S. Rausch, State Cert. #1205073659) established an indicated market value of $395,000, strictly conditioned upon a mandatory $29,150 full roof and skylight replacement. Deducting the mandatory structural roof repair cost yields an "as-is" market value baseline of $365,850 at the time of valuation. 1
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3. Because both the arm's-length sale ($365,000 on 09/29/2025) and appraisal occurred within 90 days prior to the December 31, 2025 tax date, they reflect exact market conditions as of Tax Day. III. PHYSICAL REDUCTION IN PROPERTY AMENITIES (DECK DEMOLITION) The City of Portage 2026 Valuation Report explicitly taxes the subject property for a 493/504 sq. ft. treated wood deck (Depreciated Value ~$5,580). * Status: Due to severe grading and slope failures diverting rainwater directly into the foundation wall, this deck has been completely demolished and removed from the premises. * Valuation Impact: The complete removal of this amenity constitutes a physical reduction in taxable property characteristics, requiring an immediate downward adjustment to the property’s record card and assessed value. IV. LATENT STRUCTURAL DEFECTS & UNCOVERED REPAIR COSTS Following the demolition of the deck and subsequent home inspection exposure, severe structural failures were uncovered that depress the property’s fair market value below neighborhood standards: 1. Systemic Gutter & Exterior Siding Failure: Ineffective gutter overspills have rotted the fascia and siding, requiring complete replacement of the siding ($67,990 quote) and windows ($36,740 quote). The attached contractor bids (Exhibit F) represent unperformed, required cost-to-cure repairs for latent defects existing prior to Tax Day (December
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V
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STATE OF MICHIGAN GRETCHEN WHITMER GOVERNOR DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS LANSING MARLON I. BROWN, DPA DIRECTOR 1 of 3 PROPERTY TAX APPEAL PETITION FORM VALUATION / UNCAPPING APPEAL MTT DOCKET NO. Petitioner’s Contact Information: Filer Type: Individual Local Unit of Government: First Name Franco M.I. H Last Name Alvarez Mailing Address (No., Street, P.O. Box or Rural Route) 2963 BRYNMAWR DR City or Town PORTAGE State Michigan ZIP Code 49024 Telephone Number 8046054917 E-mail Address franco.h.alvarez@gmail.com Subject Property Information: How many parcels are you appealing? 1 If you are appealing more than one parcel, are they contiguous or adjoining? *If no, you must file separate appeals for each parcel N/A Property Address (No., Street) 2963 BRYNMAWR DR City or Town PORTAGE County Kalamazoo State Michigan ZIP Code 49024 Taxing Authority (City or Township) City Of Portage (KALAMAZOO) Check which of the following you are appealing: (check all that apply) True Cash and Taxable Values Please Explain the Reason for this Appeal:
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STATE OF MICHIGAN GRETCHEN WHITMER GOVERNOR DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS LANSING MARLON I. BROWN, DPA DIRECTOR 2 of 3 The city's assessed True Cash Value significantly exceeds the fair market value of the property established by a recent arm's-length purchase, mandatory lender required appraisal conditions, latent structural defects, and missing physical amenities present on the assessment card. The attached statement of value and supporting evidence (Exhibits A–G) demonstrate that the actual True Cash Value of the property is $365,000. Jurisdictional Issues: Did you protest the assessment at a Board of Review? Yes If Yes, check which Board of Review you attended: March If No, please check the applicable reason(s): Year(s) Under Appeal: 2026 Valuation Information for Each Parcel under Appeal: Parcel Number: 39-10-09425-013-O Classification of Property: Real (check one) Residential (check one) Current Assessed Value as established by the Board of Review: 249400 Current Taxable Value as established by the Board of Review: 249400 What do you believe is the fair market value? 365000 Multiply the True Cash Value by .5 and enter here. This is your contention of Assessed Value. 182500 If you believe the Taxable Value differs from your contention of Assessed Value, enter your contention of Taxable Value. Electronic Signature *Typing your name below will serve as your signature Petitioner’s Signature:
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STATE OF MICHIGAN GRETCHEN WHITMER GOVERNOR DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS LANSING MARLON I. BROWN, DPA DIRECTOR 3 of 3 /s/ Franco Alvarez Attorney or Authorized Agent’s Signature: /s/ Fee Information: If you do not have a Principal Residence Exemption of at least 50% at the time of the filing of this petition, you are required to pay a filing fee for the filing of this appeal. 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
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