Ian Matthew Jeffrey Petitioner V City Of Kalamazoo Respondent

Page 1

Mtn Oortf Tony THIS IS NOT A TAX BILL L-4400

 Notice of Assessment, Taxable Valuation, and Property Classification wn

 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.

 FROM CITY OF KALAMAZOO PARCEL IDENTIFICATION

 ASSESSOR'S OFFICE PARCEL NUMBER: 06-16-496-003

 241 W SOUTH ST PROPERTY ADDRESS:

 KALAMAZOO, MI 49007-4750 710 W LOVELL ST

 KALAMAZOO, MI 49007

 SCHOOL DISTRICT CODE: ~~ 39010



 OWNER'S NAME & ADDRESS/PERSON NAMED ON ASSESSMENT ROLL:

 EXEMPTIONS



 501 % Exempt As "Homeowners Principal Residence": 100.00%

 wkxrxxt**AUTO**5-DIGIT 49009 T7 Pl 44k % ExemptAs "Qualified Agricultural Property": 00%



 Ta ue HOWARDy MEGAN ¥ % ExemptAs "MBT Industrial Personal": 00%



 KALAMAZOO, MI 49007-4502 % Exempt As "MBT Commercial Personal": .00%

 DUR TE TR UR TH TR TUT DTU ETT ExemptAs “Disabled Veteran or Surviving Spouse”: J Yes No

 Exempt As "Qualified Forest Property": O Yes [X] No



 ExemptAs "Development Property": [Yes [XI No



 LEGAL DESCRIPTION:

 37054 PLAT NO 2 OR REVISED PLAT SEC 16. W 56FT OF S 119 FT OF LOT B EXC N 20FT OF E 38FT, AS RECORDED IN LIBER 1

 OF PLATS, PAGE 7, KALAMAZOO COUNTY RECORDS.



 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 CoRRENT CHANGE FROM ! TIVE AMOUNT

 for the 2026 year by approximately: $6351 YEAR: 2025 YEAR: 2026 pri EY



 1. TAXABLE VALUE: 123,800 123,800



 2. ASSESSED VALUE: 123,800 123,800



 3. TENTATIVE EQUALIZATION FACTOR: 1.000



 4. STATE EQUALIZED VALUE (SEV): 0 123,800 123,800



 5. WAS THERE A TRANSFER OF OWNERSHIP IN025 THAT RESULTED IN A TAXABLE VALUE UNCAPPING? [X] Yes 0 No



 6. Assessor Change Reason(s):

 From Exempt, Market Adjustment



 The 2026 Inflation rate Multiplier is: 1.027



 Questions regarding the Notice of Assessment, Taxable Valuation, and Property Classification may be directed to the Following:



Name: Telephone Number: Email Address:

 Aaron Powers (269) 337-8636 cokassessor@kalamazoocity.org



March Board of Review Appeal Information. The Board of Review will meet at the following dates and times:

Page 2

Guidance regarding Form 1019,

 Notice of Assessment, Taxable Valuation, and Property Classification



Not less than 14 days before the first meeting of the Board of Review, the assessment notice shall be mailed to the

property owner.



Property taxes are calculated based on the Taxable Value (Line 1). State Equalized Value is the Assessed Value multiplied

by the Equalization Factor, if any. State Equalized Value must approximate 50% of market value.



The Taxable Value number entered in the “Change from Prior Year to Current Year” Column, does not indicate a change in

your taxes. The change in your tax bill is estimated above Line 1.



State Equalized Value is the Assessed Value multiplied by the Equalization Factor, if any. State Equalized Value must

approximate 50% of market value.



IF THERE WAS A TRANSFER OF OWNERSHIP on your property in 2025, your 2026 Taxable Value will be the same as

your 2026 State Equalized Value.



IF THERE WAS NOT A TRANSFER OF OWNERSHIP on your property in 2025, your 2026 Taxable Value is calculated

by multiplying your 2025 Taxable Value by 1.027 (Inflation Rate Multiplier for the current year). Physical changes in your

property may also increase or decrease your Taxable Value. Your 2026 Taxable Value cannot be higher than your 2026

State Equalized Value.



The Taxable Value, the Assessed Value, the State Equalized Value, the Property Classification, or the Transfer of

Ownership may be appealed by filing a protest with the Local Board of Review. Protests are made to the Board of

Review by completing a Board of Review Petition Form. A Petition Form may be obtained directly from the local

unit or from the Michigan Department of Treasury’s website at www.michigan.gov/taxes. Click on the “Property

Taxes” box, select “Forms and Instructions,” then click on “Board of Review” to obtain a “Petition to the Board

of Review,” Form 618 (L-4035).



The denial of an exemption from the local school operating tax for “qualified agricultural properties” may be appealed to

the local Board of Review. The denial of an exemption from the local school operating tax for a “homeowner's principal

residence” may be appealed to the Michigan Tax Tribunal by filing a petition within 35 days of issuance of this notice. The

petition must be a form approved by the Michigan Tax Tribunal, which are available at www.michigan.gov/taxtrib.



Filing a protest with the Board of Review is necessary to protect your right to further appeal exemption disputes and

valuation disputes involving property classified Agricultural Real or Personal, Residential, or Timber-Cutover to the

Michigan Tax Tribunal and classification appeals to the State Tax Commission. Properties classified Commercial Real,

Industrial Real or Developmental Real may be appealed to the regular March Board of Review or to the Michigan Tax

Tribunal by filing a petition by May 31. Commercial Personal, Industrial Personal, or Utility Personal Property may be

appealed to the March Board of Review or to the Michigan Tax Tribunal by filing a petition by May 31 if a personal property

statement was filed with the local unit prior to the commencement of the Board of Review as provided by MCL 211.19,

except as otherwise provided by MCL 211.9m, 211.9n and 211.90. An appeal of properties classified as Agricultural Real

or Personal, Residential, or Timber-Cutover must be made to the Michigan Tax Tribunal by July 31. The petition must be a

form approved by the Michigan Tax Tribunal, which are available at www.michigan.gov/taxtrib.



To claim a PRE, complete the “Principal Residence Exemption Affidavit” (Form 2368) and file it with your township or

city of the year of the claim. A valid affidavit filed on or before June 1

Page 3

L

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 DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS MARLON I. BROWN, DPA

 GOVERNOR LANSING DIRECTOR



 PROPERTY TAX APPEAL ANSWER FORM

 VALUATION / UNCAPPING APPEAL



 MTT DOCKET NO. 26-002852



 Respondent’s Contact Information:

 Filer Type: Local Unit of Government:

 Local Unit of Government City Of Kalamazoo (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 M.I. Last Name

 Heidi Waffle



 Firm Name (if any)

 WCA Assessing



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

 241 W South St



 City or Town State ZIP Code

 Kalamazoo Michigan 49007



 Telephone Number

 2693378636



 E-mail Address

 hwaffle@wcaassessing.com



 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

Page 2

STATE OF MICHIGAN

GRETCHEN WHITMER DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS MARLON I. BROWN, DPA

 GOVERNOR LANSING 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 Kalamazoo have been uniformly assessed. Respondent would like to

 acknowledge that the value was not protested at the 2026 March Board of Review meeting. The assessment notice was mailed to the property address.



 Jurisdictional Issues:



 IF PETITIONER IS APPEALING THE TRUE CASH AND/OR TAXABLE VALUES:



 Did Petitioner protest the assessment at a Board of Review?

 No



 If Yes, check which Board of Review Petitioner attended:



 If No, was the Notice of Assessment properly sent to Petitioner prior to the March Board of Review?

 Yes



 *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?



 Under what statutory section was the taxable value uncapped?

Page 3

STATE OF MICHIGAN

GRETCHEN WHITMER DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS MARLON I. BROWN, DPA

 GOVERNOR LANSING DIRECTOR



 Valuation Information:

 Parcel Identification Number:

 06-16-496-003



 Classification of Property: Real (check one)



 Residential (check one)



 Current Assessed Value as established by the Board of Review:

 123800



 Current Taxable Value as established by the Board of Review:

 123800



 What do you believe is the fair market value?

 247600



 What do you believe is the taxable value?

 110000



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

 Respondent’s Signature:



 /s/ Heidi Waffle

 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

STATE OF MICHIGAN

GRETCHEN WHITMER DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS MARLON I. BROWN, DPA

 GOVERNOR LANSING DIRECTOR



 Ian Matthew Jeffrey,

 Petitioner, MICHIGAN TAX TRIBUNAL

 SMALL CLAIMS DIVISION

 v

 MTT Docket No. 26-002852

 City Of Kalamazoo,

 Respondent.



 ORDER OF DEFAULT



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



 Petitioner did not submit a copy of the notice giving rise to the appeal (i.e., notice of

 action taken by Board of Review, uncapping notice, PRE denial notice, final assessment

 notice, etc.), as required by TTR 279. As such, Petitioner must submit the notice within

 14 days of the entry of this order.



 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).



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

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

Page 2

MTT Docket No. 26-002852

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

Page 3

STATE OF MICHIGAN

GRETCHEN WHITMER DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS MARLON I. BROWN, DPA

 GOVERNOR LANSING DIRECTOR



 Ian Matthew Jeffrey,

 Petitioner, MICHIGAN TAX TRIBUNAL

 SMALL CLAIMS DIVISION

 v

 MTT Docket No. 26-002852

 City Of Kalamazoo,

 Respondent.



 ORDER OF DEFAULT



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



 Petitioner did not submit a copy of the notice giving rise to the appeal (i.e., notice of

 action taken by Board of Review, uncapping notice, PRE denial notice, final assessment

 notice, etc.), as required by TTR 279. As such, Petitioner must submit the notice within

 14 days of the entry of this order.



 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.2



 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



 2 “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).



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

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

Page 4

MTT Docket No. 26-002852

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

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 DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS MARLON I. BROWN, DPA

 GOVERNOR LANSING DIRECTOR



 PROPERTY TAX APPEAL PETITION FORM

 VALUATION / UNCAPPING APPEAL



 MTT DOCKET NO.



 Petitioner’s Contact Information:

 Filer Type: Local Unit of Government:

 Individual



 First Name M.I. Last Name

 Ian Matthew Jeffrey



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

 710 W Lovell St



 City or Town State ZIP Code

 Kalamazoo Michigan 49007



 Telephone Number

 2694915531



 E-mail Address

 ian.m.jeffrey@gmail.com



 Subject Property Information:

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

 1 *If no, you must file separate appeals for each parcel



 N/A

 Property Address (No., Street)

 710 W Lovell St



 City or Town County State ZIP Code

 Kalamazoo Kalamazoo Michigan 49007



 Taxing Authority (City or Township)

 City Of Kalamazoo (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:



 1 of 3

Page 2

STATE OF MICHIGAN

GRETCHEN WHITMER DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS MARLON I. BROWN, DPA

 GOVERNOR LANSING DIRECTOR



 I believe the newly assigned SEV of $123,800 for this property is inflated and does not reflect a fair and accurate market valuation. I apologize if any of the

 following is redundant:



 My partner, Megan Howard, and I purchased this property as our primary residence in 2025; it was previously owned by a non-profit and as such had no listed

 SEV. The property had been on the market for over a year, and had undergone several reductions in the listing price. At the time of purchase, the list price was

 $225,000 and the house was in good repair and move-in ready condition. The property was listed at this price for several months before we entered the sole offer

 of $215,000, which we believe objectively represented the true market value. Even Zillow, the real estate website infamous for inflating the value of homes,

 currently lists the market value of the property at $221K. Because of these facts, I believe the true SEV of the property to be no more than $110,000 -- between

 half of the final listing price which prompted our offer ($112,500) and half the dollar amount for which the property was sold ($107,500). The discrepancy

 represents in a difference of over $1000 annually on our already substantial property taxes.



 Jurisdictional Issues:

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



 If Yes, check which Board of Review you attended:



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

 Assessment Change Notice was not properly sent to Petitioner



 Year(s) Under Appeal:

 2026



 Valuation Information for Each Parcel under Appeal:

 Parcel Number:

 06-16-496-003



 Classification of Property: Real (check one)



 Residential (check one)



 Current Assessed Value as established by the Board of Review:

 123800



 Current Taxable Value as established by the Board of Review:

 123800



 What do you believe is the fair market value?

 220000



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

 110000



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



 2 of 3

Page 3

STATE OF MICHIGAN

GRETCHEN WHITMER DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS MARLON I. BROWN, DPA

 GOVERNOR LANSING DIRECTOR



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

 Petitioner’s Signature:



 /s/ Ian Jeffrey



 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 filing fee, plus $25.00 will be added for each

 additional parcel being appealed.



 Property tax appeal: Residential** Non-Residential

 SEV or TV in contention* Filing fee*** Filing Fee**

 $100,000 or less...........................................................................................$ 125.00 $250.00

 $100,000.01 to $500,000.00.........................................................................$ 200.00 N/A

 More than $500,000…..................................................................................$ 300.00 N/A



 Does the subject property have a principal residence exemption of at least 50% as of the date of the filing of this petition?

 Yes



 3 of 3

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 DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS MARLON I. BROWN, DPA

 GOVERNOR LANSING DIRECTOR



 Ian Matthew Jeffrey,

 Petitioner, MICHIGAN TAX TRIBUNAL

 SMALL CLAIMS DIVISION

 v

 MTT Docket No. 26-002852

 City Of Kalamazoo,

 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



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

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

Page 2

STATE OF MICHIGAN

GRETCHEN WHITMER DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS MARLON I. BROWN, DPA

 GOVERNOR LANSING DIRECTOR



 Ian Matthew Jeffrey,

 Petitioner, MICHIGAN TAX TRIBUNAL

 SMALL CLAIMS DIVISION

 v

 MTT Docket No. 26-002852

 City Of Kalamazoo,

 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



 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

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 DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS MARLON I. BROWN, DPA

 GOVERNOR LANSING DIRECTOR



 PROPERTY TAX APPEAL PETITION FORM

 VALUATION / UNCAPPING APPEAL



 MTT DOCKET NO.



 Petitioner’s Contact Information:

 Filer Type: Local Unit of Government:

 Individual



 First Name M.I. Last Name

 Ian Matthew Jeffrey



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

 710 W Lovell St



 City or Town State ZIP Code

 Kalamazoo Michigan 49007



 Telephone Number

 2694915531



 E-mail Address

 ian.m.jeffrey@gmail.com



 Subject Property Information:

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

 1 *If no, you must file separate appeals for each parcel



 N/A

 Property Address (No., Street)

 710 W Lovell St



 City or Town County State ZIP Code

 Kalamazoo Kalamazoo Michigan 49007



 Taxing Authority (City or Township)

 City Of Kalamazoo (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:



 1 of 3

Page 2

STATE OF MICHIGAN

GRETCHEN WHITMER DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS MARLON I. BROWN, DPA

 GOVERNOR LANSING DIRECTOR



 I believe the newly assigned SEV of $123,800 for this property is inflated and does not reflect a fair and accurate market valuation. I apologize if any of the

 following is redundant:



 My partner, Megan Howard, and I purchased this property as our primary residence in 2025; it was previously owned by a non-profit and as such had no listed

 SEV. The property had been on the market for over a year, and had undergone several reductions in the listing price. At the time of purchase, the list price was

 $225,000 and the house was in good repair and move-in ready condition. The property was listed at this price for several months before we entered the sole offer

 of $215,000, which we believe objectively represented the true market value. Even Zillow, the real estate website infamous for inflating the value of homes,

 currently lists the market value of the property at $221K. Because of these facts, I believe the true SEV of the property to be no more than $110,000 -- between

 half of the final listing price which prompted our offer ($112,500) and half the dollar amount for which the property was sold ($107,500). The discrepancy

 represents in a difference of over $1000 annually on our already substantial property taxes.



 Jurisdictional Issues:

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



 If Yes, check which Board of Review you attended:



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

 Assessment Change Notice was not properly sent to Petitioner



 Year(s) Under Appeal:

 2026



 Valuation Information for Each Parcel under Appeal:

 Parcel Number:

 06-16-496-003



 Classification of Property: Real (check one)



 Residential (check one)



 Current Assessed Value as established by the Board of Review:

 123800



 Current Taxable Value as established by the Board of Review:

 123800



 What do you believe is the fair market value?

 220000



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

 110000



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



 2 of 3

Page 3

STATE OF MICHIGAN

GRETCHEN WHITMER DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS MARLON I. BROWN, DPA

 GOVERNOR LANSING DIRECTOR



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

 Petitioner’s Signature:



 /s/ Ian Jeffrey



 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 filing fee, plus $25.00 will be added for each

 additional parcel being appealed.



 Property tax appeal: Residential** Non-Residential

 SEV or TV in contention* Filing fee*** Filing Fee**

 $100,000 or less...........................................................................................$ 125.00 $250.00

 $100,000.01 to $500,000.00.........................................................................$ 200.00 N/A

 More than $500,000…..................................................................................$ 300.00 N/A



 Does the subject property have a principal residence exemption of at least 50% as of the date of the filing of this petition?

 Yes



 3 of 3

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.