Hernandez Property Management Petitioner V Township Of Springport 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

Hernandez Property Management,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 26-002474

Township Of Springport,

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. 26-002474

Page 2 of 2

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: 

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

Hernandez Property Management,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 26-002474

Township Of Springport,

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

Page 4

MTT

Page 5

STA

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Page 1

SPRINGPORT AVG COMM ECF 2026

Parcel Number

Street Address

Sale Date

Sale Price

Inst

r.

Terms 

of Sale

Adj. Sale $

Asd. when 

Sold

Asd/Adj. 

Sale

Cur. Appraisal

Land + Yard

Bldg. Residual

Cost Man. $

E.C.F.

000-14-36-477-005-00

121 W BROOKLYN

08/03/23

$250,000 CD 03-ARM

$250,000

$203,100

81.24

$419,999

$69,059

$180,941

$510,087

0.355

000-16-27-300-001-17

12584 WOODEN RD

06/04/24

$850,000 WD 03-ARM

$850,000

$744,900

87.64

$1,410,054

$127,646

$722,354

$1,863,965

0.388

000-07-31-276-002-00

10021 W MICHIGAN AVE

09/29/23

$72,000 LC

03-ARM

$72,000

$40,700

56.53

$88,138

$41,752

$30,248

$67,422

0.449

6-015900000

606 HUPP AVE

07/28/23

$50,000 WD 03-ARM

$50,000

$24,900

49.80

$62,941

$24,204

$25,796

$56,304

0.458

000-15-05-126-002-02

425 W MICHIGAN AVE

11/01/23

$215,000 WD 19-MUL

$215,000

$141,600

65.86

$267,280

$83,689

$131,311

$273,065

0.481

000-19-17-302-001-01

9224 HYDE RD

05/08/23

$340,000 WD 19-MUL

$340,000

$257,200

75.65

$458,519

$112,329

$227,671

$442,227

0.515

375-13-10-426-002-00

231 W SOUTH ST

08/29/24

$70,000 WD 19-MUL

$70,000

$54,100

77.29

$85,775

$33,935

$36,065

$69,808

0.517

2-035400000

1214 W MICHIGAN AVE

12/21/23

$52,800 WD 03-ARM

$52,800

$37,500

71.02

$63,269

$20,436

$32,364

$62,257

0.520

000-09-29-451-005-03

4400 ANN ARBOR

04/25/23

$825,000 MLC 03-ARM

$825,000

$484,500

58.73

$1,030,185

$112,340

$712,660

$1,334,077

0.534

000-02-21-278-001-00

8131 WOODARD

08/28/24

$120,000 WD 03-ARM

$120,000

$62,400

52.00

$144,583

$29,163

$90,837

$167,762

0.541

000-08-27-253-003-00

2015 LANSING

09/20/24

$180,000 WD 19-MUL

$180,000

$94,800

52.67

$242,594

$98,566

$81,434

$133,890

0.608

000-12-15-351-001-03

7975 SPRING ARBOR RD

04/12/24

$325,000 LC

03-ARM

$325,000

$145,900

44.89

$346,335

$133,162

$191,838

$309,844

0.619

000-14-36-478-007-00

210 BROOKLYN

08/09/23

$112,500 WD 03-ARM

$112,500

$58,800

52.27

$117,292

$67,198

$45,302

$72,811

0.622

000-13-23-103-120-00

4205 FRANCIS ST

07/23/24

$146,400 WD 19-MUL

$146,400

$108,800

74.32

$176,918

$75,446

$70,954

$113,369

0.626

000-14-08-226-001-00

110 FIFTH

07/09/24

$130,000 MLC 03-ARM

$130,000

$71,530

55.02

$136,987

$50,261

$79,739

$126,055

0.633

000-08-21-252-003-01

3073 SHIRLEY

04/09/24

$550,000 WD 03-ARM

$550,000

$232,350

42.25

$572,993

$74,026

$475,974

$725,243

0.656

5-218700000

744 E SOUTH ST

04/04/24

$530,000 WD 03-ARM

$530,000

$344,500

65.00

$547,087

$89,074

$440,926

$665,717

0.662

002-07-31-160-015-00

JOHN ST

03/07/25

$185,000 WD 03-ARM

$185,000

$89,900

48.59

$190,669

$29,005

$155,995

$234,977

0.664

000-13-11-427-085-01

741 E SOUTH ST

12/04/23

$130,000 WD 03-ARM

$130,000

$61,200

47.08

$133,158

$33,626

$96,374

$144,669

0.666

061-20-36-327-027-01

1282 WAMPLERS LAKE RD

08/14/24

$720,000 WD 03-ARM

$720,000

$375,700

52.18

$737,410

$125,485

$594,515

$889,426

0.668

002-10-32-451-006-01

114 W MICHIGAN AVE

10/13/23

$110,000 WD 03-ARM

$110,000

$57,600

52.36

$112,297

$13,428

$96,572

$143,705

0.672

002-07-31-160-001-00

JOHN ST

03/07/25

$183,000 WD 03-ARM

$183,000

$75,100

41.04

$185,397

$30,152

$152,848

$225,647

0.677

000-14-36-101-002-03

6650 BROOKLYN

08/17/23

$245,000 WD 03-ARM

$245,000

$138,600

56.57

$243,881

$100,402

$144,598

$208,545

0.693

7-015500000

401 N MECHANIC ST

10/16/23

$360,000 WD 03-ARM

$360,000

$185,200

51.44

$357,441

$52,939

$307,061

$442,590

0.694

000-14-05-377-003-02

4205 PAGE

07/08/24

$165,000 LC

03-ARM

$165,000

$68,078

41.26

$162,669

$42,967

$122,033

$173,985

0.701

000-13-21-176-054-00

2005 S JACKSON RD

12/05/24

$250,000 WD 03-ARM

$250,000

$129,900

51.96

$244,327

$66,698

$183,302

$258,182

0.710

000-14-05-326-006-00

916 S SUTTON

07/03/24

$174,000 WD 03-ARM

$174,000

$127,628

73.35

$171,543

$104,192

$69,808

$97,894

0.713

000-08-27-201-009-00

2151 LANSING

04/04/24

$425,000 WD 03-ARM

$425,000

$219,900

51.74

$412,971

$124,638

$300,362

$419,089

0.717

4-020100000

225 W WASHINGTON AVE

09/29/23

$220,000 OTH 03-ARM

$220,000

$108,500

49.32

$212,719

$56,307

$163,693

$227,343

0.720

000-16-27-300-001-18

11990 PULASKI RD

04/02/24

$475,000 WD 03-ARM

$475,000

$255,300

53.75

$448,639

$92,455

$382,545

$517,709

0.739

000-08-22-429-007-01

112 CONNABLE

09/05/24

$415,000 WD 03-ARM

$415,000

$170,450

41.07

$392,611

$151,444

$263,556

$350,533

0.752

Page 2

SPRINGPORT AVG COMM ECF 2026

Parcel Number

Street Address

Sale Date

Sale Price

Inst

r.

Terms 

of Sale

Adj. Sale $

Asd. when 

Sold

Asd/Adj. 

Sale

Cur. Appraisal

Land + Yard

Bldg. Residual

Cost Man. $

E.C.F.

000-17-21-355-002-00

137 W MAIN ST

12/01/23

$65,000 WD 03-ARM

$65,000

$27,200

41.85

$60,937

$18,314

$46,686

$61,952

0.754

007-01-20-101-010-01

150 E MAIN

04/26/24

$85,000 WD 03-ARM

$85,000

$56,200

66.12

$79,813

$26,520

$58,480

$77,461

0.755

2-149700000

815 STEWARD AVE

10/24/24

$75,000 WD 03-ARM

$75,000

$71,000

94.67

$111,309

$47,405

$27,595

$92,884

0.297

000-09-34-476-009-00

7519 E MICHIGAN

02/18/25

$165,000 WD 03-ARM

$165,000

$90,625

54.92

$948,718

$95,379

$69,621

$1,240,318

0.056

000-03-17-101-002-01

335 RAILROAD

07/18/23

$140,000 LC

03-ARM

$140,000

$127,900

91.36

$262,926

$65,016

$74,984

$287,660

0.261

000-14-08-227-017-01

210

Page 3

SPRINGPORT AVG

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

MICHIGAN TAX TRIBUNAL

Docket Number: 26-002474

Is this case currently pending in the Small Claims Division? Yes

Party Filing Document 

Respondent

Files

Document Type: Attachments to Answer

Attachment File Name: SPT COM AVG ECF 2025-2026 0.525

Fee Information

Filing Fee: $ 0.00

Payment Information

Payment: $ 0.00

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

Use

Imp/Vac

PNum

Date

Sale$

SqFt

Imprvmts

TimeAdj$

0

Allocation

003-11-27-327-022-01

9/13/2023

$140,000

3,093

$127,024

$140,000

0

Extraction

7-083000000

8/15/2023

$172,000

8,015

$112,403

$172,000

0

Extraction

4-020100000

9/29/2023

$220,000

8,712

$157,468

$220,000

0

Extraction

4-058200000

7/7/2023

$160,000

10,890

$101,780

$160,000

0

Allocation

8-2492.1300

11/27/2023 $1,200,000

38,899

$1,125,544

$1,200,000

0

Extraction

590-13-04-145-004-00

11/1/2024

$195,000

9,365

$147,045

$195,000

1

Allocation

002-10-32-451-006-01

10/13/2023

$110,000

4,008

$98,869

$110,000

0

Extraction

3-011800000

6/30/2023

$180,000

8,494

$141,383

$180,000

1

Allocation

4-020100000

9/29/2023

$220,000

8,712

$157,468

$220,000

0

Extraction

010-07-31-152-009-00

1/7/2025

$69,900

5,837

$44,799

$69,900

1

Extraction

003-11-27-327-022-01

9/13/2023

$140,000

3,093

$127,024

$140,000

0

Extraction

000-20-19-326-014-01

2/27/2025

$370,597

23,522

$284,038

$370,597

1

Allocation

7-083000000

8/15/2023

$172,000

8,015

$112,403

$172,000

1

Allocation

3-011800000

6/30/2023

$180,000

8,494

$141,383

$180,000

1

Allocation

590-13-04-145-004-00

11/1/2024

$195,000

9,365

$147,045

$195,000

0

Extraction

375-13-10-426-002-00

8/29/2024

$70,000

9,975

$35,391

$70,000

1

Allocation

000-19-19-101-003-00

3/24/2025

$360,000

17,772

$309,088

$360,000

0

Vacant

000-14-08-227-003-01

6/3/2024

$225,000

65,340

$328,684

$225,000

0

Extraction

000-14-05-326-016-00

11/15/2024

$240,000

36,590

$121,933

$240,000

1

Extraction

000-17-21-355-002-00

12/1/2023

$65,000

6,970

$42,801

$65,000

1

Extraction

000-19-19-227-002-01

3/20/2024

$260,000

21,780

$191,236

$260,000

0

Extraction

000-18-13-276-001-07

6/15/2023

$650,000

91,912

$361,018

$650,000

1

Allocation

000-08-33-376-001-00

1/6/2025

$375,000

20,735

$335,172

$375,000

0

Vacant

000-09-31-402-008-00

3/12/2024

$95,000

31,058

$7,420

$95,000

1

Extraction

8-223400000

9/6/2023

$92,500

7,884

$68,609

$92,500

1

Extraction

4-177600000

12/20/2023

$110,000

12,197

$73,683

$110,000

1

Allocation

003-11-27-327-020-00

4/7/2023

$25,000

1,437

$24,341

$25,000

0

Allocation

000-08-21-301-001-11

6/17/2024 $4,250,000 251,733

$4,174,112

$4,250,000

0

Extraction

000-19-19-101-003-00

3/24/2025

$360,000

17,772

$309,088

$360,000

$0

$1

$2

$3

$4

$5

$6

$7

0

50,000

100,000

150,000

200,000

25

NotUsed

Vacant

Extraction

Allocation

Prior Year

Calc'd

Page 2

1

Extraction

002-10-32-451-006-01

10/13/2023

$110,000

4,008

$98,869

$110,000

1

Allocation

000-20-19-326-014-01

2/27/2025

$370,597

23,522

$284,038

$370,597

1

Vacant

000-14-17-101-014-00

1/22/2025

$30,000

11,238

$0

$30,000

1

Allocation

7-015500000

10/16/2023

$360,000

23,305

$323,034

$360,000

1

Allocation

000-12-16-476-003-04

6/6/2024

$400,000

26,528

$367,246

$400,000

1

Vacant

7-046100000

9/22/2023

$15,000

5,924

$1,877

$15,000

1

Allocation

4-058200000

7/7/2023

$160,000

10,890

$101,780

$160,000

0

Extraction

000-18-13-276-001-01

4/21/2023

$277,168

41,556

$176,531

$277,168

0

Extraction

116-12-16-430-011-00

2/23/2024

$170,000

17,468

$127,667

$170,000

0

Extraction

000-03-34-126-005-00

8/31/2023

$240,000

54,014

$117,167

$240,000

1

Extraction

007-01-20-101-010-01

4/26/2024

$85,000

14,244

$53,293

$85,000

1

Extraction

6-002500000

12/30/2024

$120,000

13,199

$91,670

$120,000

1

Allocation

000-08-21-252-003-01

4/9/2024

$550,000

44,562

$531,167

$550,000

1

Extraction

8-262600000

12/7/2023

$135,000

13,068

$107,517

$135,000

1

Allocation

000-19-19-227-002-01

3/20/2024

$260,000

21,780

$191,236

$260,000

1

Allocation

010-07-31-152-009-00

1/7/2025

$69,900

5,837

$44,799

$69,900

1

Allocation

8-223400000

9/6/2023

$92,500

7,884

$68,609

$92,500

0

Allocation

000-09-29-451-005-03

4/25/2023

$825,000

72,615

$967,685

$825,000

1

Extraction

000-08-33-376-001-00

1/6/2025

$375,000

20,735

$335,172

$375,000

0

Extraction

8-2492.1300

11/27/2023 $1,200,000

38,899

$1,125,544

$1,200,000

1

Allocation

2-035400000

12/21/2023

$52,800

4,748

$48,451

$52,800

1

Extraction

056-04-09-377-024-00

9/25/2023

$55,000

13,504

$29,339

$55,000

1

Allocation

000-02-21-278-001-00

8/28/2024

$120,000

10,890

$121,604

$120,000

1

Allocation

002-07-31-160-015-00

3/7/2025

$185,000

16,901

$161,664

$185,000

1

Vacant

000-09-27-101-003-06

8/24/2023

$350,000 192,797

$0

$350,000

0

Extraction

000-08-27-253-003-00

9/20/2024

$180,000

36,939

$113,892

$180,000

1

Allocation

8-262600000

12/7/2023

$135,000

13,068

$107,517

$135,000

1

Extraction

6-015900000

7/28/2023

$50,000

6,621

$38,737

$50,000

1

Allocation

002-07-31-160-002-00

3/7/2025

$185,000

18,644

$156,996

$185,000

1

Allocation

116-12-16-430-011-00

2/23/2024

$170,000

17,468

$127,667

$170,000

1

Allocation

000-20-19-326-012-02

2/18/2025

$887,980

92,260

$827,400

$887,980

0

Extraction

003-11-27-327-035-01

11/27/2024

$600,000 178,378

$307,831

$600,000

1

Allocation

000-17-21-355-002-00

12/1/2023

$65,000

6,970

$42,801

$65,000

1

Extraction

7-015500000

10/16/2023

$360,000

23,305

$323,034

$360,000

1

Allocation

6-002500000

12/30/2024

$120,000

13,199

$91,670

$120,000

1

Allocation

4-177600000

12/20/2023

$110,000

12,197

$73,683

$110,000

1

Vacant

000-13-16-301-039-20

4/5/2024

$211,000

Page 3

1

Extraction

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

PROPERTY TAX APPEAL ANSWER FORM

VALUATION / UNCAPPING APPEAL

MTT DOCKET NO. 26-002474

 

Respondent’s Contact Information:

Filer Type:

Local Unit of Government

Local Unit of Government:

Township Of Springport (JACKSON)

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

Lisa

M.I. 

Last Name

Hendges

Firm Name (if any)

Township of Springport

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

101 E Main St PO Box 174

City or Town

Springport

State

 Michigan

ZIP Code

49284

Telephone Number

5177401036

E-mail Address

assessor@springport-twp.org

 

 

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.

Yes 

Does the subject property have a principal residence exemption of 50% or more?

No

Page 2

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:

Both parcels 007-01-20-101-019-00 & 007-01-20-101-020-00 were purchased 12/2/2025 from the Village of Springport WD L2274 P0570 which caused the 

uncapping for 2026. Values for building on 007-01-20-101-019-00 reflect 35%good and 50%functional; Values for building on 007-01-20-101-020-00 reflect 

35%good and 100% functional. Land values for both parcels based on Average Commercial Land Values within Jackson County and attached. ECF for Commercial 

Properties for 2026 was 0.525 and attached.

 

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:

When was the Notice of Uncapping issued?

2026-02-12

Under what statutory section was the taxable value uncapped?

MCL 211.27a

Page 3

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA 

DIRECTOR

 

 

Valuation Information:

Parcel Identification Number:

007-01-20-101-019-00

Classification of Property: Real (check one)

 Commercial (check one)

Current Assessed Value as established by the Board of Review:

55900

Current Taxable Value as established by the Board of Review:

55900

What do you believe is the fair market value?

111800

What do you believe is the taxable value?

55900

 

 

Valuation Information:

Parcel Identification Number:

007-01-20-101-020-00

Classification of Property: Real (check one)

 Commercial (check one)

Current Assessed Value as established by the Board of Review:

48400

Current Taxable Value as established by the Board of Review:

48400

What do you believe is the fair market value?

96800

What do you believe is the taxable value?

48400

 

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

Respondent’s Signature: 

/s/ Lisa Hendges

Attorney or Authorized Agent’s Signature:

/s/

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

*** Information herein deemed reliable but not guaranteed***

JACKSON

County:

SPRINGPORT TOWNSHIP

Jurisdiction:

Printed on

Parcel Number:

007-01-20-101-020-00

37,183C

49,000

45,400

3,600

2024

38,335C

47,600

43,400

4,200

2025

48,400S

48,400M

48,400

43,700

4,700

2026

Tentative

Tentative

Tentative

Tentative

2027

Taxable

Value

Tribunal/

Other

Board of

Review

Assessed

Value

Building

Value

Land

Value

Year

 * Factors *

Description Frontage Depth Front Depth Rate %Adj. Reason Value

AVG COMM 2,352.000 Sq Ft 4.03 100 9,479

 0.05 Total Acres Total Est. Land Value = 9,479

Land Value Estimates for Land Table COM.COM.COMMERCIAL LAND

LH 11/20/2020 INSPECTED

CSZ 08/13/2010 INSPECTED

Who When What

Level

Rolling

Low

High

Landscaped

Swamp

Wooded

Pond

Waterfront

Ravine

Wetland

Flood Plain

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

Public

Improvements

Vacant

Improved

X

The Equalizer. Copyright (c) 1999 - 2009.

Licensed To: Township of Springport, 

County of Jackson, Michigan

Comments/Influences

E 21 FT 4 IN OF W 48 FT 7 IN OF N 112 FT

OF LOT 14 BLOCK 7 VILLAGE OF SPRINGPORT

Tax Description

HERNANDEZ RAYMUNDO

21437 EAST AVE N

BATTLE CREEK MI 49017

Owner's Name/Address

122 E MAIN ST

Property Address

2027 Est TCV Tentative

MAP #: 

P.R.E. 0% 

School: SPRINGPORT PUBLIC SCHOOLS

Status

Number

Date

Building Permit(s)

Zoning: RNF-1 

Class: COMMERCIAL-IMPROV

100.0

DEED

UNRECORDED L C

03-ARM'S LENGTH

LC

06/26/2018

55,000

ROGERS KENNETH W & DEANNA 

NOLEN WAYNE K & JUDY L

0.0

DEED

2269/1079

16-LC PAYOFF

WD

09/11/2025

0

ROGERS KENNETH W & DEANNA 

NOLEN WAYNE K

100.0

DEED

1169/1243

13-GOVERNMENT

WD

09/17/2025

50,000

VILLAGE OF SPRINGPORT

ROGERS KENNETH W & DEANNA 

100.0

PROPERTY TRANSFER 

2274/0570

19-MULTI PARCEL ARM'S LE

WD

12/02/2025

90,000

HERNANDEZ RAYMUNDO

VILLAGE OF SPRINGPORT

Prcnt.

Trans.

Verified

By

Liber

& Page

Terms of Sale

Inst.

Type

Sale

Date

Sale

Price

Grantee

Grantor

08/06/2026

Page 2

Bsmnt Insul.

Thickness

 (40) Exterior Wall:

 (39) Miscellaneous:

 (14) Roof Cover:

 (13) Roof Structure: Slope=0 

Incandescent

Fluorescent

Mercury

Sodium Vapor

Transformer

Flex Conduit

Rigid Conduit

Armored Cable

Non-Metalic

Bus Duct

Few

Average

Many

Unfinished

Typical

Few

Average

Many

Unfinished

Typical

Fixtures:

Outlets:

 (11) Electric and Lighting:

Hand Fired

Boiler

Coal

Stoker

Gas

Oil

 (10) Heating and Cooling:

 (9) Sprinklers:

Urinals

Wash Bowls

Water Heaters

Wash Fountains

Water Softeners

Total Fixtures

3-Piece Baths

2-Piece Baths

Shower Stalls

Toilets

Few

None

Average

Typical

Many

Above Ave.

 (8) Plumbing:

 (7) Interior:

 (6) Ceiling:

 (5) Floor Cover:

 (4) Floor Structure:

 (3) Frame:

Block

Brick/Stone

Poured Conc

X

Footings

 (2) Foundation:

 (1) Excavation/Site Prep:

<<<<< Calculator Cost Computations >>>>>

 Class: D Quality: Average

Stories: 2 Story Height: 10 Perimeter: 44

Overall Building Height: 20

Base Rate for Upper Floors = 112.84

(10) Heating system: Complete H.V.A.C. Cost/SqFt: 23.73 50%

Adjusted Square Foot Cost for Upper Floors = 124.71

Total Floor Area: 3,960 Base Cost New of Upper Floors = 493,832

 Reproduction/Replacement Cost = 493,832

Eff.Age:40 Phy.%Good/Abnr.Phy./Func./Econ./Overall %Good: 35 /100/100/100/35.0

 Total Depreciated Cost = 172,841

ECF (COM.LOCAL COMMERCIAL) 0.525 => TCV of Bldg: 1 = 90,742

 Replacement Cost/Floor Area= 124.71 Est. TCV/Floor Area= 22.91

 ** ** Calculator Cost Data ** **

Quality: Average 

Heat#1: Complete H.V.A.C. 50%

Heat#2: Complete H.V.A.C. 0%

Ave. SqFt/Story: 1980

Ave. Perimeter: 44

Has Elevators:

 *** Basement Info ***

Area:

Perimeter:

Type:

Heat: Hot Water, Radiant Floor

 * Mezzanine Info *

Area #1:

Type #1:

Area #2:

Type #2:

 * Sprinkler Info *

Area:

Type: Average

Low

X

Ave.

Above Ave.

High

Construction Cost

Comments:

CAN NOT RENT 2ND FLOOR

IN PRESENT CONDITION 

Overall Bldg

Height

20

Year Built

Remodeled

1923

1972

Depr. Table : 4%

Effective Age : 40

Physical %Good: 35

Func. %Good : 100

Economic %Good: 100

Class: D

Floor Area: 3,960

Gross Bldg Area: 3,960

Stories Above Grd: 2

Average Sty Hght : 10

Bsmnt Wall Hght : 8

Desc. of Bldg/Section: 

Calculator Occupancy: Restaurants - Cafeterias

*** Information herein deemed reliable but not guaranteed***

Commercial/Industrial Building/Section 1 of 1

Printed on

Parcel Number:

007-01-20-101-020-00

08/06/2026

Page 3

*** Information herein deemed reliable but not guaranteed***

Parcel Number: 007-01-20-101-020-00, Commercial/Industrial Building 1

Printed on

08/06/2026

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

MICHIGAN TAX TRIBUNAL

Docket Number: 26-002474

Is this case currently pending in the Small Claims Division? Yes

Party Filing Document 

Respondent

Files

Document Type: Attachments to Answer

Attachment File Name: PRC 007-01-20-101-020-00

Fee Information

Filing Fee: $ 0.00

Payment Information

Payment: $ 0.00

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

*** Information herein deemed reliable but not guaranteed***

JACKSON

County:

SPRINGPORT TOWNSHIP

Jurisdiction:

Printed on

Parcel Number:

007-01-20-101-019-00

0

0

0

0

2024

0

0

0

0

2025

55,900S

55,900M

55,900

49,400

6,500

2026

Tentative

Tentative

Tentative

Tentative

2027

Taxable

Value

Tribunal/

Other

Board of

Review

Assessed

Value

Building

Value

Land

Value

Year

 * Factors *

Description Frontage Depth Front Depth Rate %Adj. Reason Value

 44.00 95.00 1.0000 0.0000 0 100* 0

AVG COMM 4,182.000 Sq Ft 3.12 100 13,052

 * denotes lines that do not contribute to the total acreage calculation.

 44 Actual Front Feet, 0.10 Total Acres Total Est. Land Value = 13,052

Land Value Estimates for Land Table COM.COM.COMMERCIAL LAND

LH 07/16/2025 INSPECTED

CSZ 08/13/2010 INSPECTED

Who When What

Level

Rolling

Low

High

Landscaped

Swamp

Wooded

Pond

Waterfront

Ravine

Wetland

Flood Plain

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

Public

Improvements

Vacant

Improved

X

The Equalizer. Copyright (c) 1999 - 2009.

Licensed To: Township of Springport, 

County of Jackson, Michigan

Comments/Influences

E 17 FT OF LOT 13 AND E 17 FT OF N 16.5

FT OF LOT 3 AND W 27.25 FT OF N 95 FT OF

LOT 14 BLOCK 7 VILLAGE OF SPRINGPORT

Tax Description

HERNANDEZ RAYMUNDO

21437 EAST AVE N

BATTLE CREEK MI 49017

Owner's Name/Address

118 E MAIN ST

Property Address

2027 Est TCV Tentative

MAP #: 

P.R.E. 0% 

School: SPRINGPORT PUBLIC SCHOOLS

Status

Number

Date

Building Permit(s)

Zoning: RNF-1 

Class: COMMERCIAL-IMPROV

0.0

DEED

2-312-255

10-FORECLOSURE

OTH

03/01/2015

0

CASTLES KEEPS & HEAPS LLC

WEBB TRUDY K

0.0

DEED

2032 / 0453

10-FORECLOSURE

OTH

04/10/2015

0

JACKSON COUNTY TREASURER

CASTLES KEEPS & HEAPS LLC

0.0

DEED

2103/0028

21-NOT USED/OTHER

QC

06/27/2017

0

VILLAGE OF SPRINGPORT

JACKSON COUNTY TREASURER

100.0

PROPERTY TRANSFER 

2274/0570

19-MULTI PARCEL ARM'S LE

WD

12/02/2025

90,000

HERNANDEZ RAYMUNDO

VILLAGE OF SPRINGPORT

Prcnt.

Trans.

Verified

By

Liber

& Page

Terms of Sale

Inst.

Type

Sale

Date

Sale

Price

Grantee

Grantor

08/06/2026

Page 2

Bsmnt Insul.

Thickness

 (40) Exterior Wall:

 (39) Miscellaneous:

 (14) Roof Cover:

 (13) Roof Structure: Slope=0 

Incandescent

Fluorescent

Mercury

Sodium Vapor

Transformer

Flex Conduit

Rigid Conduit

Armored Cable

Non-Metalic

Bus Duct

Few

Average

Many

Unfinished

Typical

Few

Average

Many

Unfinished

Typical

Fixtures:

Outlets:

 (11) Electric and Lighting:

Hand Fired

Boiler

Coal

Stoker

Gas

Oil

 (10) Heating and Cooling:

 (9) Sprinklers:

Urinals

Wash Bowls

Water Heaters

Wash Fountains

Water Softeners

Total Fixtures

3-Piece Baths

2-Piece Baths

Shower Stalls

Toilets

Few

None

Average

Typical

Many

Above Ave.

 (8) Plumbing:

 (7) Interior:

 (6) Ceiling:

 (5) Floor Cover:

 (4) Floor Structure:

 (3) Frame:

Block

Brick/Stone

Poured Conc

X

Footings

 (2) Foundation:

 (1) Excavation/Site Prep:

<<<<< Calculator Cost Computations >>>>>

 Class: C Quality: Average

Stories: 2 Story Height: 11 Perimeter: 217

Overall Building Height: 24

Base Rate for Upper Floors = 117.45

(10) Heating system: Forced Air Furnace Cost/SqFt: 10.11 50%

Adjusted Square Foot Cost for Upper Floors = 122.51

Total Floor Area: 5,624 Base Cost New of Upper Floors = 688,968

 Reproduction/Replacement Cost = 688,968

Eff.Age:55 Phy.%Good/Abnr.Phy./Func./Econ./Overall %Good: 35 /100/75 /100/26.3

 Total Depreciated Cost = 180,854

ECF (COM.LOCAL COMMERCIAL) 0.525 => TCV of Bldg: 1 = 94,948

 Replacement Cost/Floor Area= 122.50 Est. TCV/Floor Area= 16.88

 ** ** Calculator Cost Data ** **

Quality: Average 

Heat#1: Forced Air Furnace 50%

Heat#2: Package Heating & Cooling 0%

Ave. SqFt/Story: 2812

Ave. Perimeter: 217

Has Elevators:

 *** Basement Info ***

Area:

Perimeter:

Type:

Heat: Hot Water, Radiant Floor

 * Mezzanine Info *

Area #1:

Type #1:

Area #2:

Type #2:

 * Sprinkler Info *

Area:

Type: Average

Low

X

Ave.

Above Ave.

High

Construction Cost

Comments:

ALL MECH NEEDS UPDATED 

Overall Bldg

Height

24

Year Built

Remodeled

1920

1975

Depr. Table : 2.5%

Effective Age : 55

Physical %Good: 35

Func. %Good : 75

Economic %Good: 100

Class: C

Floor Area: 5,624

Gross Bldg Area: 6,677

Stories Above Grd: 2

Average Sty Hght : 11

Bsmnt Wall Hght 

Desc. of Bldg/Section: 

Calculator Occupancy: Stores - Retail

*** Information herein deemed reliable but not guaranteed***

Commercial/Industrial Building/Section 1 of 2

Printed on

Parcel Number:

007-01-20-101-019-00

08/06/2026

Page 3

*** Information herein deemed reliable but not guaranteed***

Parcel Number: 007-01-20-101-019-00, Commercial/Industrial Building 1

Printed on

08/06/2026

Page 4

Bsmnt Insul.

Thickness

 (40) Exterior Wall:

 (39) Miscellaneous:

 (14) Roof Cover:

 (13) Roof Structure: Slope=0 

Incandescent

Fluorescent

Mercury

Sodium Vapor

Transformer

Flex Conduit

Rigid Conduit

Armored Cable

Non-Metalic

Bus Duct

Few

Average

Many

Unfinished

Typical

Few

Average

Many

Unfinished

Typical

Fixtures:

Outlets:

 (11) Electric and Lighting:

Hand

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

MICHIGAN TAX TRIBUNAL

Docket Number: 26-002474

Is this case currently pending in the Small Claims Division? Yes

Party Filing Document 

Respondent

Files

Document Type: Attachments to Answer

Attachment File Name: PRC 007-01-20-101-019-00

Fee Information

Filing Fee: $ 0.00

Payment Information

Payment: $ 0.00

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

00-1 

06/02/26 

bd he 

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

PROPERTY TAX APPEAL PETITION FORM 

VALUATION / UNCAPPING 

Do not use this form to appeal Classification, Principal Residence Exemption, Qualified Agricultural Exemption, Other 

Exemptions, Special Assessments, or Non-Property tax disputes. 

Pursuant to Tax Tribunal Rule (TTR) 279, you MUST submit a copy of the notice giving rise to the appeal (i.e., Board of 

Review Decision or other notice) with this petition, if applicable. 

If you do not submit this document, you may be held in 

default. 

Section 1: Petitioner’s Contact Information 

First Name 

M.I 

Last 

Name/Compa yey 

: 

Vrang.e 

2 

“ogerty Phsgamanf— 

" 363 

Eel 

Street, P.O. Box or 

Rural Route) 

ALS 2 Esk 

fue 

re 

\ 

* 

Stat 

ZIP 

Code 

Se. I», C 

[itt 

thoi 

Telephone Number 

(3 =81 —L9S(p 

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

“ 

S32 J) Gat. lam 

Section 2: Petitioner’s AttorneyAuthorized Representative’s Contact Information 

First Name 

Last Name 

Firm Name (if any) 

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

City or Town 

State 

ZIP Code 

Telephone Number 

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

Section 3: Subject P roperty | nformation use the multiple parcel form for additional, contiguous parcels. 

How many parcels are you 

f 

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

appealing? 

Yest 

[] No** 

**1f No, you must file separate appeals for each parcel 

Property Address {No., Street) 

8 

Ey 

sas 

I Also 

p= 

P20

Page 2

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

Section 4: Check which of the following you are appealing (check ail that apply) 

Jef Cash and Taxable Value 

Ps 

[0 Taxable Value Only (calculation) 

at] Zl roapping of Taxable Value 

‘Section 5: Explain the Reason for this Appeal 

067-0 1—20—10[=D/500 

1S 

a Cordbmse) bu loka 

No 

ro 

copmprecd 0 

O68 —28~/D }~-02/—00 wih 

Tals 

oe anglivtdscd Bldg to32cl at 

4 S00. 

00 7—( —20 —b1—020-0D 

rs me Ye forecd add 

— 

p) 

(€.53ev Jui Hen 

greed ob 

=~ LO 

O2o¢ 4 

Jo 

adsy Vian AencPorc 

A) [aser Vediee 

ore 20 

rol 

~ D300 

pssesed) oo Ha7 K 

Section 6: Jurisdictional Issues 

Did you protest the assessment at a Board of Review (BORE res 

J No 

if Yes, check which BOR you attended 

arch 

[W} July 

1 December 

if No, please check the applicable reason(s): 

[} Not required to attend 

jm} Appealing a purported Clerical Error or Mutual Mistake of Fact {if yes, include explanation in Section 5) 

Appealing within 35 days of State Tax Commission Order 

0 Appeating within 35 days of receipt of Notice of Uncapping 

[J other 

If you checked “other” above, explain:

Page 3

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON |. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

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

Parcel Number: 

on >. O /—20—/0 | — )) 190 14) 

Classification of Property: 

Real [J 

Personal [1 (check one) 

Agricultural [] 

Commercials Industrial (1 

Residential [J 

 Timber-Cutover [I 

 Devetopmentat [1 

Utility (J (check one} 

Assessed Value {also known VS Equalized Value} established 

| Taxable Value established by the Board of Review: 

by the Board of Review: 

5.900 

& 37 F0)_¢) 

What do you believe is the fair eg value (also known as true cash value)? 

, (oo 

What do you believe is the "EG Value? (multiply true cash 

What do you believe is the taxable value? (cannot exceed 

value by 

.5 

assessed value, 

3 

y 

5) 

4 A [22r] 

) 

E- 

4, lad) 

Fee Information 

Does the property have a Principal Residence Exemption of at least 50% as of the date of the filing of this petition for all tax years at 

Issue? 

[3 Yes Xe 

if you answered yes to the above question, you are not required to pay any filing fees. 

if the property does not have a Principal Residence Exemption of at least 50% as of the date of the filing of this petition for ali tax years at 

issue, the filing fee is based on the greater of the State Equalized Value or Taxable Value in dispute. 

If you are appealing more than one 

parcel, the parcel with the highest State Equalized Value or Taxable Value in dispute wili be used to determine your filing fee, plus $25.00 

will be added for each additional parcel being appealed, not to exceed a totat filing fee of $1,000.00 

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 $600,000.00 

$300.00 

if the 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

Page 4

RECEI

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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

Hernandez Property Management,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 26-002474

Township Of Springport,

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: June 26, 2026

PROOF OF SERVICE

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

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

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

representatives.

By: Tribunal Clerk

Page 2

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA

DIRECTOR

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

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

Hernandez Property Management,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 26-002474

Township Of Springport,

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: June 26, 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

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

00-1 

06/02/26 

bd he 

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

PROPERTY TAX APPEAL PETITION FORM 

VALUATION / UNCAPPING 

Do not use this form to appeal Classification, Principal Residence Exemption, Qualified Agricultural Exemption, Other 

Exemptions, Special Assessments, or Non-Property tax disputes. 

Pursuant to Tax Tribunal Rule (TTR) 279, you MUST submit a copy of the notice giving rise to the appeal (i.e., Board of 

Review Decision or other notice) with this petition, if applicable. 

If you do not submit this document, you may be held in 

default. 

Section 1: Petitioner’s Contact Information 

First Name 

M.I 

Last 

Name/Compa yey 

: 

Vrang.e 

2 

“ogerty Phsgamanf— 

" 363 

Eel 

Street, P.O. Box or 

Rural Route) 

ALS 2 Esk 

fue 

re 

\ 

* 

Stat 

ZIP 

Code 

Se. I», C 

[itt 

thoi 

Telephone Number 

(3 =81 —L9S(p 

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

“ 

S32 J) Gat. lam 

Section 2: Petitioner’s AttorneyAuthorized Representative’s Contact Information 

First Name 

Last Name 

Firm Name (if any) 

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

City or Town 

State 

ZIP Code 

Telephone Number 

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

Section 3: Subject P roperty | nformation use the multiple parcel form for additional, contiguous parcels. 

How many parcels are you 

f 

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

appealing? 

Yest 

[] No** 

**1f No, you must file separate appeals for each parcel 

Property Address {No., Street) 

8 

Ey 

sas 

I Also 

p= 

P20

Page 2

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

Section 4: Check which of the following you are appealing (check ail that apply) 

Jef Cash and Taxable Value 

Ps 

[0 Taxable Value Only (calculation) 

at] Zl roapping of Taxable Value 

‘Section 5: Explain the Reason for this Appeal 

067-0 1—20—10[=D/500 

1S 

a Cordbmse) bu loka 

No 

ro 

copmprecd 0 

O68 —28~/D }~-02/—00 wih 

Tals 

oe anglivtdscd Bldg to32cl at 

4 S00. 

00 7—( —20 —b1—020-0D 

rs me Ye forecd add 

— 

p) 

(€.53ev Jui Hen 

greed ob 

=~ LO 

O2o¢ 4 

Jo 

adsy Vian AencPorc 

A) [aser Vediee 

ore 20 

rol 

~ D300 

pssesed) oo Ha7 K 

Section 6: Jurisdictional Issues 

Did you protest the assessment at a Board of Review (BORE res 

J No 

if Yes, check which BOR you attended 

arch 

[W} July 

1 December 

if No, please check the applicable reason(s): 

[} Not required to attend 

jm} Appealing a purported Clerical Error or Mutual Mistake of Fact {if yes, include explanation in Section 5) 

Appealing within 35 days of State Tax Commission Order 

0 Appeating within 35 days of receipt of Notice of Uncapping 

[J other 

If you checked “other” above, explain:

Page 3

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON |. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

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

Parcel Number: 

on >. O /—20—/0 | — )) 190 14) 

Classification of Property: 

Real [J 

Personal [1 (check one) 

Agricultural [] 

Commercials Industrial (1 

Residential [J 

 Timber-Cutover [I 

 Devetopmentat [1 

Utility (J (check one} 

Assessed Value {also known VS Equalized Value} established 

| Taxable Value established by the Board of Review: 

by the Board of Review: 

5.900 

& 37 F0)_¢) 

What do you believe is the fair eg value (also known as true cash value)? 

, (oo 

What do you believe is the "EG Value? (multiply true cash 

What do you believe is the taxable value? (cannot exceed 

value by 

.5 

assessed value, 

3 

y 

5) 

4 A [22r] 

) 

E- 

4, lad) 

Fee Information 

Does the property have a Principal Residence Exemption of at least 50% as of the date of the filing of this petition for all tax years at 

Issue? 

[3 Yes Xe 

if you answered yes to the above question, you are not required to pay any filing fees. 

if the property does not have a Principal Residence Exemption of at least 50% as of the date of the filing of this petition for ali tax years at 

issue, the filing fee is based on the greater of the State Equalized Value or Taxable Value in dispute. 

If you are appealing more than one 

parcel, the parcel with the highest State Equalized Value or Taxable Value in dispute wili be used to determine your filing fee, plus $25.00 

will be added for each additional parcel being appealed, not to exceed a totat filing fee of $1,000.00 

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 $600,000.00 

$300.00 

if the 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

Page 4

RECEI

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.