Irwin Ave Properties LLC Petitioner V City Of Albion Respondent

Page 1

STATE OF MICHIGAN

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

 GOVERNOR LANSING DIRECTOR



 Irwin Ave Properties LLC,

 Petitioner, MICHIGAN TAX TRIBUNAL

 SMALL CLAIMS DIVISION

 v

 MTT Docket No. 26-003822

 City Of Albion,

 Respondent.



 ORDER OF DEFAULT



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



 The petition does not identify an authorized representative in section two; however, the

 petition was filed and signed by someone other than the petitioner. Petitioner or the

 representative, failed to complete section two of petition. See TTR 279. As such, the

 petition is not properly pending. Petitioner must complete the petition by providing all

 information required by each applicable section and return the completed petition within

 14 days of the entry of this order. The petition shall note the docket number assigned

 by the Tribunal and if filed utilizing the Tribunal’s e-filing system, must be filed on the

 assigned docket number as an “amended petition.” Small Claims petition forms can be

 found on our website at www.michigan.gov/taxtrib.



 Furthermore, 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



 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. 26-003822

Page 2 of 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 16, 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 3

STATE OF MICHIGAN

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

 GOVERNOR LANSING DIRECTOR



 Irwin Ave Properties LLC,

 Petitioner, MICHIGAN TAX TRIBUNAL

 SMALL CLAIMS DIVISION

 v

 MTT Docket No. 26-003822

 City Of Albion,

 Respondent.



 ORDER OF DEFAULT



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



 The petition does not identify an authorized representative in section two; however, the

 petition was filed and signed by someone other than the petitioner. Petitioner or the

 representative, failed to complete section two of petition. See TTR 279. As such, the

 petition is not properly pending. Petitioner must complete the petition by providing all

 information required by each applicable section and return the completed petition within

 14 days of the entry of this order. The petition shall note the docket number assigned

 by the Tribunal and if filed utilizing the Tribunal’s e-filing system, must be filed on the

 assigned docket number as an “amended petition.” Small Claims petition forms can be

 found on our website at www.michigan.gov/taxtrib.



 Furthermore, 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



 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

Page 4

MT

These are text excerpts, not the complete document. Text recognition and reading order can contain errors. Check the PDF for complete wording, formatting, and context.

Page 1

RECEIVED



 AUG 1 0 2006



 STATE OF MICHIGAN MICHIGAN TAX TRIBUNAL

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. i



 Section 1: Petitioner’s Contact Information



 First Name M.1. Last Name/Company Name

 Irwin Ave Properties, LLC

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

 24772 J Drive S

 City or Town State ZIP Code

 Homer MI 49245

 Telephone Number p= 4 7-282-6011



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

 kpmhomes@gmail.com



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

 First Name M.1 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 Property Information *use the multiple parcel form for additional, contiguous parcels.

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

 appealing? [J Yes* No*



 **If No, you must file separate appeals for each parcel



 Property Address (No., Street)

 926 Austin Ave

 AlbionCity or Town County Calhoun MiState 49224ZIP Code

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 all that apply)



 True Cash and Taxable Value



 [0 Taxable Value Only (calculation)



 [J Uncapping of Taxable Value



 Section 5: Explain the Reason for this Appeal

 The Assessed value does NOT refelct the true cash value of the property



 Section 6: Jurisdictional Issues



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



 If Yes, check which BOR you attended: March [] July [] December



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



 0 Not required to attend

 O 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

 Appealing 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 I. BROWN, DPA

 GOVERNOR LANSING DIRECTOR



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

 Parcel Number: 4 -001 -736-00



 Classification of Property: Realld Personal [J (check one)



 Agricultural] Commercial 0 Industrial [J ~~ Residential Timber-Cutover [J ~~ 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: 21 ,200 21 1200



 hat do you believe is the fair market value (also known as true cash value)?

 25,000

 What aolyou believe is the Av value? (multiply true cash What do you believe is the nd value? (cannot exceed

 value by .5" 12, S60 assessed vi |



 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?



 [J ves No



 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 all 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 will be used to determine your filing fee, plus $25.00

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



 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 $500,000.00 $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 $250.00



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



 If the property is NOT residential property and the State Equalized Value or Taxable Value in dispute is $100,000.01 or greater the

 appeal does not qualify for Small Claims. Therefore, an Entire Tribunal petition must be filed.



 Signature *Required Bossi 21 AL

 Petitioner or Attorney/Authorized Representative’s Signature:



 Is!

Page 4

Austin Tax Irwin aie

 Ave



 i Tribunal Avenue Properties ee 926



 -



 1



Tax



 926Tribunal

 i



 Tax

 Tribunal



 5/14/2026



 $125.00 $125.00 26148

Page 5

123 BOLTo.

 Albion, MI

 | | | 894 4 2571 5270 9589 0710 49224



 Mic

 Gil

 La

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



 Irwin Ave Properties LLC,

 Petitioner, MICHIGAN TAX TRIBUNAL

 SMALL CLAIMS DIVISION

 v

 MTT Docket No. 26-003822

 City Of Albion,

 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 16, 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



 Irwin Ave Properties LLC,

 Petitioner, MICHIGAN TAX TRIBUNAL

 SMALL CLAIMS DIVISION

 v

 MTT Docket No. 26-003822

 City Of Albion,

 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 16, 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

RECEIVED



 AUG 1 0 2006



 STATE OF MICHIGAN MICHIGAN TAX TRIBUNAL

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. i



 Section 1: Petitioner’s Contact Information



 First Name M.1. Last Name/Company Name

 Irwin Ave Properties, LLC

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

 24772 J Drive S

 City or Town State ZIP Code

 Homer MI 49245

 Telephone Number p= 4 7-282-6011



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

 kpmhomes@gmail.com



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

 First Name M.1 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 Property Information *use the multiple parcel form for additional, contiguous parcels.

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

 appealing? [J Yes* No*



 **If No, you must file separate appeals for each parcel



 Property Address (No., Street)

 926 Austin Ave

 AlbionCity or Town County Calhoun MiState 49224ZIP Code

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 all that apply)



 True Cash and Taxable Value



 [0 Taxable Value Only (calculation)



 [J Uncapping of Taxable Value



 Section 5: Explain the Reason for this Appeal

 The Assessed value does NOT refelct the true cash value of the property



 Section 6: Jurisdictional Issues



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



 If Yes, check which BOR you attended: March [] July [] December



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



 0 Not required to attend

 O 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

 Appealing 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 I. BROWN, DPA

 GOVERNOR LANSING DIRECTOR



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

 Parcel Number: 4 -001 -736-00



 Classification of Property: Realld Personal [J (check one)



 Agricultural] Commercial 0 Industrial [J ~~ Residential Timber-Cutover [J ~~ 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: 21 ,200 21 1200



 hat do you believe is the fair market value (also known as true cash value)?

 25,000

 What aolyou believe is the Av value? (multiply true cash What do you believe is the nd value? (cannot exceed

 value by .5" 12, S60 assessed vi |



 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?



 [J ves No



 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 all 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 will be used to determine your filing fee, plus $25.00

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



 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 $500,000.00 $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 $250.00



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



 If the property is NOT residential property and the State Equalized Value or Taxable Value in dispute is $100,000.01 or greater the

 appeal does not qualify for Small Claims. Therefore, an Entire Tribunal petition must be filed.



 Signature *Required Bossi 21 AL

 Petitioner or Attorney/Authorized Representative’s Signature:



 Is!

Page 4

Austin Tax Irwin aie

 Ave



 i Tribunal Avenue Properties ee 926



 -



 1



Tax



 926Tribunal

 i



 Tax

 Tribunal



 5/14/2026



 $125.00 $125.00 26148

Page 5

123 BOLTo.

 Albion, MI

 | | | 894 4 2571 5270 9589 0710 49224



 Mic

 Gil

 La

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.