James Staros, Petitioner V Township Of Chikaming, 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 

James Staros, 

MICHIGAN TAX TRIBUNAL 

 

Petitioner, 

SMALL CLAIMS DIVISION 

 

v 

 

MTT Docket No. 25-002714 

 

Chikaming Township, 

 

Presiding Judge 

Respondent. 

 

Joshua M. Wease 

 

 

ORDER GRANTING JOINT STIPULATION FOR ENTRY OF CONSENT JUDGMENT 

 

CONSENT JUDGMENT 

 

The Tribunal has reviewed the Stipulation and finds that it comports with the mandates 

of State law.1 As a result, the Tribunal shall enter the parties’ Stipulation. Therefore, 

 

IT IS ORDERED that the Joint Stipulation for Entry of Consent Judgment including all 

attachments, terms and conditions is GRANTED and ADOPTED, unless otherwise 

indicated. 

 

IT IS FURTHER ORDERED that the officer charged with maintaining the assessment 

rolls for the tax years at issue shall correct or cause the assessment rolls to be 

corrected to reflect the property’s true cash and taxable values as provided in this 

Consent Judgment within 20 days of the entry of the Consent Judgment.2 

 

IT IS FURTHER ORDERED that the officer charged with collecting or refunding the 

affected taxes shall collect taxes and any applicable interest or issue a refund as 

required by the Consent Judgment within 28 days of the entry of the Consent 

Judgment. If a refund is warranted, it shall, unless otherwise indicated, include a 

proportionate share of any property tax administration fees paid and of penalty and 

interest paid on delinquent taxes. The refund shall also, unless otherwise indicated, 

separately indicate the amount of the taxes, fees, penalties, and interest being 

refunded. A sum determined by the Tribunal to have been unlawfully paid shall, unless 

otherwise indicated, bear interest from the date of payment to the date of judgment and 

the judgment shall bear interest to the date of its payment. A sum determined by the 

Tribunal to have been underpaid shall not bear interest for any time period prior to 28 

days after the issuance of this Consent Judgment. Pursuant to MCL 205.737, interest 

shall accrue (i) after December 31, 2013, through June 30, 2016, at the rate of 4.25%, 

(ii) after June 30, 2016, through December 31, 2016, at the rate of 4.40%, (iii) after 

December 31, 2016, through June 30, 2017, at the rate of 4.50%, (iv) after June 30, 

 

1 See MCL 211.27a. 

2 See MCL 205.755.

Page 2

MTT Docket No. 25-002714 

Page 2 of 2 

 

2017, through December 31, 2017, at the rate of 4.70%, (v) after December 31, 2017, 

through June 30, 2018, at the rate of 5.15%, (vi) after June 30, 2018, through December 

31, 2018, at the rate of 5.41%, (vii) after December 31, 2018, through June 30, 2019, at 

the rate of 5.9%, (viii) after June 30, 2019, through December 31, 2019, at the rate of 

6.39%, (ix) after December 31, 2019, through June 30, 2020, at the rate of 6.40%, (x) 

after June 30 2020, through December 31, 2020, at the rate of 5.63%, (xi) after 

December 31, 2020, through June 30, 2022, at the rate of 4.25%, (xii) after June 30, 

2022, through December 31, 2022, at the rate of 4.27%, (xiii) after December 31, 2022, 

through June 30, 2023, at the rate of 5.65%, (xiv) after June 30, 2023, through 

December 31, 2023, at the rate of 8.25%, (xv) after December 31, 2023, through June 

30, 2024, at the rate of 9.30%, (xvi) after June 30, 2024, through December 31, 2024, at 

the rate of 9.50%, (xvii) after December 31, 2024, through June 30, 2025, at the rate of 

9.47%, (xviii) after June 30, 2025, through December 31, 2025, at the rate of

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Page 1

ry, 

en 

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

James Staros and Melissa Staros 

, 

MICHIGAN TAX TRIBUNAL 

Petitioner(s) 

v 

MTT Docket No. 25-002714 

Township of Chikaming 

, 

Respondent(s) 

STIPULATION FOR ENTRY OF CONSENT JUDGMENT 

(VALUATION) 

1. 

The subject property is in Berrien 

County. 

2. 

Parcel Number: 11-07-0026-0001-07-5 

A 

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

Form addressing all other parcels at issue.) 

3. 

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

of Review are: 

Tax year 

Assessed Value (AV) 

| Taxable Value (TV) 

2025 

234,000 

234,000 

4. 

The values for the property identified above as stipulated by the parties for 

settlement purposes are: 

Tax year 

True Cash Value 

AV 

TV 

2025 

335,000 

167,500 

167,500 

5. 

If the stipulated TV does not equal the prior year TV multiplied by the applicable 

inflation rate multiplier, explain why (e.g., transfer of ownership, additions, losses, 

omitted property etc.) 

Transfor-of ownership

Page 2

MTT Docket No. 25-002714 

Page 2 of 2 

NOTE: The Stipulation MUST include ALL parcels and ALL tax years included in the 

appeal (including subsequent tax years on or after April 

1 of each year for appeals 

pending in the Small Claims Division). The parties may agree, however, to withdraw the 

appeal of specific parcels and/or tax year(s). 

IF APPLICABLE, complete the following section(s). Otherwise, LEAVE BLANK. 

7. 

The parties agree to the withdrawal of parcel number: 

(If more than one parcel is being withdrawn, attach a separate page addressing 

all other parcels being withdrawn.) 

8. 

The parties agree to the withdrawal of tax year(s) 

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

Weta, 4D, 

Mtr, 

£1 Gtitioiy 

Printed Name: 

Sally A. alle for Petitioner we) 

Date: December 9, 2025 

ie of Respondent's authorized IN 

Printed Name: Antoinette J. Swisher, Assessor 

pate: 

[2/1 

J AS

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Page 1

ry, 

en 

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

James Staros and Melissa Staros 

, 

MICHIGAN TAX TRIBUNAL 

Petitioner(s) 

v 

MTT Docket No. 25-002714 

Township of Chikaming 

, 

Respondent(s) 

STIPULATION FOR ENTRY OF CONSENT JUDGMENT 

(VALUATION) 

1. 

The subject property is in Berrien 

County. 

2. 

Parcel Number: 11-07-0026-0001-07-5 

A 

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

Form addressing all other parcels at issue.) 

3. 

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

of Review are: 

Tax year 

Assessed Value (AV) 

| Taxable Value (TV) 

2025 

234,000 

234,000 

4. 

The values for the property identified above as stipulated by the parties for 

settlement purposes are: 

Tax year 

True Cash Value 

AV 

TV 

2025 

335,000 

167,500 

167,500 

5. 

If the stipulated TV does not equal the prior year TV multiplied by the applicable 

inflation rate multiplier, explain why (e.g., transfer of ownership, additions, losses, 

omitted property etc.) 

Transfor-of ownership

Page 2

MTT Docket No. 25-002714 

Page 2 of 2 

NOTE: The Stipulation MUST include ALL parcels and ALL tax years included in the 

appeal (including subsequent tax years on or after April 

1 of each year for appeals 

pending in the Small Claims Division). The parties may agree, however, to withdraw the 

appeal of specific parcels and/or tax year(s). 

IF APPLICABLE, complete the following section(s). Otherwise, LEAVE BLANK. 

7. 

The parties agree to the withdrawal of parcel number: 

(If more than one parcel is being withdrawn, attach a separate page addressing 

all other parcels being withdrawn.) 

8. 

The parties agree to the withdrawal of tax year(s) 

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

Weta, 4D, 

Mtr, 

£1 Gtitioiy 

Printed Name: 

Sally A. alle for Petitioner we) 

Date: December 9, 2025 

ie of Respondent's authorized IN 

Printed Name: Antoinette J. Swisher, Assessor 

pate: 

[2/1 

J AS

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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

James Staros, 

Petitioner,

 MICHIGAN TAX TRIBUNAL

 SMALL CLAIMS DIVISION

v

 

MTT Docket No. 25-002714

Township Of Chikaming,

Respondent.

ORDER SETTING ASIDE DEFAULT

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

Respondent was held in default on October 15, 2025, and the default has been timely 

cured. The documents curing the default can be reviewed through the docket search 

function on the Tribunal’s website at www.michigan.gov/taxtrib by inputting the docket 

number and clicking on the document link next to the line item entry for the documents. 

Therefore,

IT IS ORDERED that the Default is SET ASIDE.

By_________________________________

Patricia L. Halm, Tribunal Chair

Entered: November 10, 2025

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

James Staros, 

Petitioner,

 MICHIGAN TAX TRIBUNAL

 SMALL CLAIMS DIVISION

v

 

MTT Docket No. 25-002714

Township Of Chikaming,

Respondent.

ORDER SETTING ASIDE DEFAULT

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

Respondent was held in default on October 15, 2025, and the default has been timely 

cured. The documents curing the default can be reviewed through the docket search 

function on the Tribunal’s website at www.michigan.gov/taxtrib by inputting the docket 

number and clicking on the document link next to the line item entry for the documents. 

Therefore,

IT IS ORDERED that the Default is SET ASIDE.

By_________________________________

Patricia L. Halm, Tribunal Chair

Entered: November 10, 2025

PROOF OF SERVICE

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

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

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

representatives.

By: Tribunal Clerk

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Page 1

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

James Staros 

, 

MICHIGAN TAX TRIBUNAL 

Petitioner(s) 

v 

MTT Docket No.25-002714 

Township of Chikaming 

Respondent(s) 

PROOF OF SERVICE 

Antoinette Swisher 

states that on October 31, 2025 

he/she 

[Name of person serving/mailing petition] 

[date of service] 

served a copy of the Answer 

relative to the above-captioned matter upon: 

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

Sally Taylor, 685 W. Main St., Benton Harbor MI 49022 

Sally tan lar@® 

Jassarok ahng. con 

[Signature of person who is serving/mailing copy] 

Antoinette Swisher 

[Print/type name of person serving/mailing copy] 

MICHIGAN TAX TRIBUNAL 

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

- 517-335-9760 

PO BOX 30232, LANSING, MI 48909 

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

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Page 1

Michigan Department of Treasury 

618 

(Rev. 11-12) 

Petition to Board of Review 

L-4035 

This form is issued under the authority of P.A. 206 of 1893, as amended. Filing is voluntary, however you may not appeal to the Michigan Tax Tribunal 

or the State Tax Commission unless you first protest to the Board of Review. 

TO BE COMPLETED BY OWNER OR OWNER'S AGENT 

Owner's Name (Please Print or Type) 

Petitioner's Name 

(If Other than Owner. Please Print or Type) 

James Staros and Melissa Staros 

Sally A. Taylor, Attorney for Owner 

Township or City 

County 

. 

| Township of Chikaming 

Berrien 

The undersigned protests the assessed value and/or the tentative taxable value and/or the property classification and/or the qualified 

agricultural property exemption of the following described property: 

Property Identified (Parcel code required. Property address & legal description optional) 

11-07-0026-0001-07-5 

Protested Item 

[x] Assessed Value 

 X| Tentative Taxable Value 

[Classification 

[_] Qualified Agricultural 

Property 

Exemption 

1. PROTEST OF ASSESSMENT 

ly 

Sem 

(Complete this section for a protest of assessed value and/or tentative taxable value) 

Assessed Amount 

Owner's Estimate of True Cash Value 

[Tentative Taxable Value 

Year 

B 

$294,100 

$335,074 

$251,460 

2025 

2. PROTEST OF CLASSIFICATION 

(Complete this section for a request to change the classification. The Board of Review must make their decision regarding classification in 

accordance with Section 211.34c of the Michigan Compiled Laws. The Board of Review shall not be influenced by the effect that a particular 

classification has on that property's status as a homeowner's principal residence or qualified agricultural property.) 

Classification of property on this year's assessment roll 

Classification should be (check one of the following): 

7] Agricultural 

Industrial 

O Timber Cutover 

] Utility (Personal Property Only) 

[] commercial 

[| Residential 

[| Developmental 

3. PROTEST OF EXEMPTION FOR QUALIFIED AGRICULTURAL PROPERTY 

(If the assessor has denied or changed the percentage of the exemption from the 18 mills of local school operating tax for qualified agricultural 

property, the owner may appeal this action to the March Board of Review. THE BOARD OF REVIEW HAS NO AUTHORITY TO CONSIDER OR ACT 

UPON THE EXEMPTION FROM THE 18 SCHOOL OPERATING MILLS FOR HOMEOWNER'S PRINCIPAL RESIDENCE PROPERTIES.) 

Percent qualified agricultural exemption granted by assessor (Enter 0 if ‘exemption 

Percent qualified agricultural ‘exemption requested by owner (Enter 100 if full 

denied) 

exemption requested) 

| 

4. REASON FOR PROTEST 

State reason(s) for protest of assessed value and/or the tentative taxable value and/or classification and/or qualified agricultural property exemption 

On September 22, 2023, Owner purchased parcel 11-07-0026-0001-07-5 through a third party, long-arm transaction. 

The purchase price, representing fair market value of the property was $325,000. Accordingly, the taxable value and 

the assessed value for 2024 should have been one-half of the fair market value, which was the purchase price, for a 

value of 162,500. 

The 2025 taxable value with the 3.1% increase for 2025 should then be 167,537. Closing 

statement, appraisal and comparables attached. 

N 

CERTIFICATION 

Signgiture 

) 

A 

Date 

INATI Ne Dog dens. 6 Qupr 

March 12, 2025 

Address 

bo 

(ao 

Phone Number 

685 W. Main Street, 

ton Harbor, MI(49022 

(269) 983-0325 

www.michigan.govitreasury

Page 2

05/12/2025 

12:55 

PM 

2025 BOARD OF REVIEW DECISION 

FROM 

CHIKAMING TOWNSHIP ASSESSOR 

13535 RED ARROW HIGHWAY 

HARBERT, MI 49115 

NAME AND ADDRESS OF OWNER OR PERSON NAMED ON ASSESSMENT ROLL: 

PROPERTY IDENTIFICATION: (Parcel Code required. Property

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Page 1

Parcel Number

Street Address

Sale Date

Sale Price

Instr.

Terms of Sale

Adj. Sale $

Asd. when Sold

Asd/Adj. Sale

Cur. Appraisal

Land + Yard

Bldg. Residual

Cost Man. $

E.C.F.

Floor Area

$/Sq.Ft.

ECF Area

Dev. by Mean (%)

Building Style

Use Code

Land Value

Other Parcels in Sale

Land Table

07-0027-0004-07-2

6802 W WARREN WOODS RD

06/24/2022

$820,000

WD

03-ARM'S LENGTH

$820,000

$154,300

18.82

$744,680

$383,263

$436,737

$283,020

1.543

2,291

$190.63

'4101

9.7605

RESIDENTIAL

$342,573

4170 E OF RA SOUTH OF HARBERT

07-0016-0008-03-0

7790 YOUNGREN RD

12/15/2022

$809,000

WD

03-ARM'S LENGTH

$809,000

$159,200

19.68

$1,027,044

$668,184

$358,860

$281,018

1.277

2,117

$169.51

'4101

#REF!

RANCH

$631,260

4280 PA/UNION PIER/E OF RA

07-0030-0041-00-8

15793 LOCKE RD

06/17/2022

$959,000

WD

03-ARM'S LENGTH

$959,000

$198,400

20.69

$970,365

$612,657

$346,343

$280,115

1.236

1,889

$183.35

'4101

40.4305

RESIDENTIAL

$522,522

4292 EAST RD & WARREN WDS & GOLF

07-0001-0030-00-2

12891 FLYNN RD

09/16/2022

$527,500

WD

03-ARM'S LENGTH

$527,500

$112,300

21.29

$461,520

$252,074

$275,426

$164,014

1.679

2,462

$111.87

'4101

167.9283

TRI-LEVEL

$145,800

4110 N & E/W OF RA

07-0012-0016-01-3

13539 FLYNN RD

11/01/2023

$1,600,000

WD

03-ARM'S LENGTH

$1,600,000

$351,000

21.94

$1,721,826

$797,321

$802,679

$723,966

1.109

5,034

$159.45

'4101

#REF!

RESIDENTIAL

$724,896

4110 N & E/W OF RA

07-0016-0008-01-3

7818 YOUNGREN RD

02/23/2024

$177,500

WD

03-ARM'S LENGTH

$177,500

$40,200

22.65

$182,722

$140,850

$36,650

$32,789

1.118

488

$75.10

'4101

21.4924

CUSTOM BUILD

$140,850

4170 E OF RA SOUTH OF HARBERT

07-0012-0002-03-9

13231 FLYNN RD

03/10/2023

$630,000

WD

03-ARM'S LENGTH

$630,000

$144,300

22.90

$533,959

$188,750

$441,250

$270,328

1.632

1,922

$229.58

'4101

#REF!

RESIDENTIAL

$186,300

4110 N & E/W OF RA

07-0015-0024-00-2

7080 YOUNGREN RD

09/25/2023

$599,000

WD

03-ARM'S LENGTH

$599,000

$140,100

23.39

$475,150

$209,363

$389,637

$208,133

1.872

1,800

$216.47

'4101

132.8166

RANCH

$187,800

4170 E OF RA SOUTH OF HARBERT

07-7100-0002-01-3

6265 ELM DR

07/19/2022

$405,000

WD

03-ARM'S LENGTH

$405,000

$100,000

24.69

$333,917

$82,191

$322,809

$197,122

1.638

1,128

$286.18

'4101

16.4593

RESIDENTIAL

$78,797

4110 N & E/W OF RA

07-5950-0028-01-9

9102 W WARREN WOODS RD

12/29/2022

$225,000

WD

03-ARM'S LENGTH

$225,000

$55,900

24.84

$193,030

$122,425

$102,575

$55,289

1.855

996

$102.99

'4101

148.1302

RESIDENTIAL

$121,500

4110 N & E/W OF RA

07-0010-0021-55-0

13066 THREE OAKS ROAD

06/30/2022

$320,975

WD

03-ARM'S LENGTH

$320,975

$82,500

25.70

$285,807

$109,387

$211,588

$138,151

1.532

1,296

$163.26

'4101

153.1571

RANCH

$102,478

4110 N & E/W OF RA

07-0011-0002-04-9

12961 CRESTVIEW DR

07/14/2023

$400,000

WD

03-ARM'S LENGTH

$400,000

$106,000

26.50

$300,024

$56,938

$343,062

$190,357

1.802

1,635

$209.82

'4101

180.2203

RESIDENTIAL

$55,394

4110 N & E/W OF RA

07-0011-0002-04-9

12961 CRESTVIEW DR

03/28/2024

$400,000

WD

03-ARM'S LENGTH

$400,000

$106,000

26.50

$300,024

$56,938

$343,062

$190,357

1.802

1,635

$209.82

'4101

180.2203

RESIDENTIAL

$55,394

4110 N & E/W OF RA

07-3370-0107-00-3

6227 HILLVIEW CT

11/30/2023

$380,000

WD

03-ARM'S LENGTH

$380,000

$103,300

27.18

$278,874

$321,150

$58,850

$157,374

0.374

1,248

$47.16

'4101

106.3177

RESIDENTIAL

$121,500

4110 N & E/W OF RA

07-0020-0068-02-2

8881 EAST RD

11/10/2022

$697,500

WD

03-ARM'S LENGTH

$697,500

$202,100

28.97

$531,514

$272,459

$425,041

$259,055

1.641

2,288

$185.77

'4101

109.6845

RESIDENTIAL

$264,600

4280 PA/UNION PIER/E OF RA

07-0027-0004-02-1

6866 W WARREN WOODS RD

07/15/2022

$537,000

WD

03-ARM'S LENGTH

$537,000

$161,700

30.11

$638,324

$355,056

$181,944

$221,823

0.820

1,853

$98.19

'4101

#REF!

RESIDENTIAL

$342,573

4170 E OF RA SOUTH OF HARBERT

07-0011-0007-02-4

13217 THREE OAKS RD

12/27/2023

$750,000

WD

03-ARM'S

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Page 1

NORTH OF WILSON

SOUTH OF HARBERT

EAST OF RED ARROW

6700 - 7800 YOUNGREN

6200 - 7100 HARBERT

8125 - Down - Warren Woods

7260 - Down - East

Parcel Number

Street Address

Sale Date

Sale Price

Instr.

Terms of Sale

Adj. Sale $

Asd. when Sold

Asd/Adj. Sale

Cur. Appraisal

Land Residual

Est. Land Value

Effec. Front

Depth

Net Acres

Total Acres

Dollars/FF

Dollars/Acre

Dollars/SqFt

Actual Front

ECF Area Liber/Page

Other Parcels in Sale

Land Table

Gravel

Paved

Inspected Date

Class

Rate Group 1

07-8650-0015-00-3

MARQUETTE RD

07/01/2022

$42,000

WD

03-ARM'S LENGTH

$42,000

$29,500

70.24

$70,640

$42,000

$70,640

80.0

160.0

0.29

0.29

$525

$142,857

$3.28

80.00

'4202 3379/1504

4170 E OF RA SOUTH OF HARBERT

1

0 07/28/1987

402

4170 E OF RA &

07-0016-0008-01-3

7818 YOUNGREN RD

02/23/2024

$177,500

WD

03-ARM'S LENGTH

$177,500

$40,200

22.65

$108,389

$135,336

$66,225

75.0

200.0

0.34

0.34

$1,804

$393,419

$9.03

75.00

'4101 3421/1691

4170 E OF RA SOUTH OF HARBERT

0

1 01/01/2000

401

4170 E OF RA &

07-7600-0007-00-9

16044 BUTTERFIELD RD

05/02/2022

$340,000

WD

03-ARM'S LENGTH

$340,000

$110,400

32.47

$312,299

$216,400

$116,556

132.0

133.0

0.40

0.40

$1,639

$536,973

$12.33

132.00

'4202 3374/0240

4170 E OF RA SOUTH OF HARBERT

0

1 12/26/2019

401

4170 E OF RA &

07-7600-0012-00-2

16045 CANTERBURY RD

08/01/2022

$379,000

WD

03-ARM'S LENGTH

$379,000

$107,600

28.39

$454,773

$242,000

$116,556

132.0

133.0

0.40

0.40

$1,833

$600,496

$13.79

132.00

'4202 3381/2571

4170 E OF RA SOUTH OF HARBERT

0

1 05/10/2022

401

4170 E OF RA &

07-0015-0024-00-2

7080 YOUNGREN RD

09/25/2023

$599,000

WD

03-ARM'S LENGTH

$599,000

$140,100

23.39

$348,301

$338,999

$88,300

100.0

250.0

0.57

0.57

$3,390

$590,591

$13.56

100.00

'4101 3413/3471

4170 E OF RA SOUTH OF HARBERT

0

1 06/16/2022

401

4170 E OF RA &

Totals:

$1,537,500

$1,537,500

$427,800

$1,294,402

$974,735

$458,277

519.0

2.02

2.02

Sale. Ratio =>

27.82

Average

Average

Average

Std. Dev. =>

19.86

per FF=>

$1,878

per Net Acre=>

483,020.32

per SqFt=>

$11.09

1 Acre or Less

0 - 1 Acre

Parcel Number

Street Address

Sale Date

Sale Price

Instr.

Terms of Sale

Adj. Sale $

Asd. when Sold

Asd/Adj. Sale

Cur. Appraisal

Land Residual

Est. Land Value

Effec. Front

Depth

Net Acres

Total Acres

Dollars/FF

Dollars/Acre

Dollars/SqFt

Actual Front

ECF Area Liber/Page

Other Parcels in Sale

Land Table

Gravel

Paved

Inspected Date

Class

Rate Group 1

07-0020-0003-06-1

14731 BROWN RD

08/19/2022

$370,000

WD

03-ARM'S LENGTH

$370,000

$143,000

38.65

$459,455

$209,800

$158,940

180.0

329.0

1.36

1.36

$1,166

$154,265

$3.54

180.00

'4101 3384/1248

4170 E OF RA SOUTH OF HARBERT

0

1 08/30/2022

401

4170 E OF RA &

07-0015-0020-05-8

7238 YOUNGREN RD

06/03/2022

$425,000

WD

03-ARM'S LENGTH

$425,000

$189,500

44.59

$435,285

$139,600

$72,964

240.0

305.3

1.68

1.68

$582

$83,095

$1.91

240.00

'4101 3376/3383

4170 E OF RA SOUTH OF HARBERT

0

1 06/16/2022

401

4170 E OF RA &

07-0027-0004-02-1

6866 W WARREN WOODS RD

07/15/2022

$537,000

WD

03-ARM'S LENGTH

$537,000

$161,700

30.11

$405,899

$337,400

$103,501

0.0

0.0

2.85

2.85

#DIV/0!

$118,386

$2.72

0.00

'4101

4170 E OF RA SOUTH OF HARBERT

0

1 07/19/1995

401

07-0016-0022-09-1

13986 PRAIRIE RD

08/10/2023

$730,000

WD

03-ARM'S LENGTH

$730,000

$221,500

30.34

$495,484

$385,400

$102,338

158.0

655.0

3.03

3.03

$2,439

$127,195

$2.92

158.00

'4101 3409/3176

4170 E OF RA SOUTH OF HARBERT

0

1 10/15/2019

401

4170 E OF RA &

Totals:

$2,062,000

$2,062,000

$715,700

$1,796,123

$1,072,200

$437,743

578.0

8.92

8.92

Sale. Ratio =>

34.71

Average

Average

Average

Std. Dev. =>

7.01

per FF=>

$1,855

per Net Acre=>

120,201.79

per SqFt=>

$2.76

1 - 3 Acres

Parcel Number

Street Address

Sale Date

Sale Price

Instr.

Terms of Sale

Adj. Sale $

Asd. when Sold

Asd/Adj. Sale

Cur. Appraisal

Land Residual

Est. Land Value

Effec. Front

Depth

Net Acres

Total

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

ARCHIVED

Valuation Report

AssessmentRoll Roll:

CHIKAMING 2025

10/31/2025

09:46 AM

07-0026-0001-07-5 2025 Est. T.C.V. STAROS JAMES & STAROS MELISSA 

Property Class: 401 6476 WARREN WOODS RD 

Map #: 26 CHIKAMING TOWNSHIP ASSESSOR THREE OAKS, MI 49128 

Land Value Estimates for Land Table 4170.4170 E OF RA SOUTH OF HARBERT

 * Factors *

Description Frontage Depth Front Depth Rate %Adj. Reason Value

 4170 E OF RA & 150.00 169.00 1.0000 1.0000 1878 100 281,700

150 Actual Front Feet, 0.58 Total Acres Total Est. Land Value = 281,700

Land Improvement Cost Estimates

Description Rate Size % Good Cash Value

Fencing: Wd, Solid, 5 ft. 26.19 431 85 9,595

D/W/P: Flagstone/Sand 18.95 1005 99 18,855

Shed: Wood Frame 26.41 95 85 2,133

 Total Estimated Land Improvements True Cash Value = 30,583

Cost Est. for Res. Bldg: 1 Single Family RESIDENTIAL Cls CD Blt 0

 

(11) Heating System: Forced Air w/ Ducts

Ground Area = 1480 SF Floor Area = 1480 SF.

Phy/Ab.Phy/Func/Econ/Comb. % Good=84/100/100/100/84

Building Areas

Stories Exterior Foundation Size Cost New Depr. Cost 

1 Story Siding Basement 920 

1 Story Siding Crawl Space 416 

1 Story Siding Slab 144 

 Total: 181,165 152,178

Other Additions/Adjustments

Plumbing

 2 Fixture Bath 1 2,596 2,181 

 Ceramic Tile Floor 2 1,974 1,658 

 Vent Fan 2 410 344 

 Ceramic Tile Wains 1 2,055 1,726 

Water/Sewer

 Septic System - MI 1 4,550 3,822 

 Well, 100 Feet 1 5,640 4,738 

Garages

Class: C Exterior: Siding Foundation: 18 Inch (Finished)

 Base Cost 720 32,234 27,077 

 Common Wall: 1 Wall 1 -2,219 -1,864 

 Door Opener 2 1,093 918 

Fireplaces

 Exterior 1 Story 1 5,707 4,794 

 Raised Hearth 1 363 305 

Deck

 Treated Wood 1009 12,794 10,747 

 Recreation Room 920 17,048 14,320 

 Totals: 265,410 222,944

Notes: 

 ECF (4101 NORTH & EAST OF RA) 1.238 => TCV: 276,005

2025 Est. T.C.V. 07-0026-0001-07-5 = 588,288

Est. TCV/Total Floor Area = 397.49

2024 Assessed MBOR S.E.V. Base for Cap C.P.I.

 243,900 243,900 243,900 243,900 3.10

Page 2

ARCHIVED

Valuation Report

AssessmentRoll Roll:

CHIKAMING 2025

10/31/2025

09:46 AM

2025 New Eq. Adjustment Loss Additions Tax Adjustment Losses

 0 -9,900 0 0 -9900 0

2025 Assessed MBOR S.E.V. Capped ->Taxable<- PRE/MBT

 294,100 234,000 234,000 251,460 234,000 0

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Page 1

Printed on

10/31/2025

Parcel Number:

07-0026-0001-07-5

Jurisdiction:

CHIKAMING TOWNSHIP ASSESSO

County: Berrien

Grantor

Grantee

Sale

Price 

Sale

Date

Inst.

Type

Terms of Sale

Liber

& Page

Verified

By

Prcnt.

Trans.

TRUHN DAVID A JR

STAROS JAMES & STAROS MEL

325,000

09/22/2023

WD

03-ARM'S LENGTH

PROPERTY TRANSFER

100

ASSET ACCEPTANCE LLC

TRUHN DAVE A

0

08/25/2010

OTH

21-NOT USED/OTHER

2929/3397

DEED

Property Address

6476 WARREN WOODS RD

Owner's Name/Address

STAROS JAMES & STAROS MELISSA

5308 W Warner Ave

Chicago, IL 60641

Tax Description

BEG 148.3' E OF NW COR SEC 26 T7S R20W TH

E 159' TH S00DEG11'31''W 164.77' TH W

159' TH N00DEG11'31''E 164.77' TO POB

Comments/Influences

Class: RESIDENTIAL-IMPRO Zoning: C

Building Permit(s)

Date

Number

Status

School: RIVER VALLEY SCHOOL DISTRICT

Mechanical

01/05/2024

PM24-0001

P.R.E. 0% 

Electrical

12/04/2023

PE23-0209

Map #: 26

Remodel

10/31/2023

PB2023-0323

2025 Est TCV 588,288 TCV/TFA: 397.49 Reroof

08/02/2017

P2017-0132

X Improved

Vacant

Public

Improvements

Dirt Road

Gravel Road

Paved Road

Storm Sewer

Sidewalk

Water

Sewer

Electric

Gas

Curb

Street Lights

Standard Utilities

Underground Utils.

Topography of 

Site

Level

Rolling

Low

High

Landscaped

Swamp

Wooded

Pond

Waterfront

Ravine

Wetland

Flood Plain

Who When What

JEN 10/31/2011

Inspected

Land Value Estimates for Land Table 4170.4170 E OF RA SOUTH OF HARBERT

 * Factors *

Description Frontage Depth Front Depth Rate %Adj. Reason Value

 4170 E OF RA & 150.00 169.00 1.0000 1.0000 1878 100 281,700

150 Actual Front Feet, 0.58 Total Acres Total Est. Land Value = 281,700

Land Improvement Cost Estimates

Description Rate Size % Good Cash Value

Fencing: Wd, Solid, 5 ft. 26.19 431 85 9,595

D/W/P: Flagstone/Sand 18.95 1005 99 18,855

Shed: Wood Frame 26.41 95 85 2,133

 Total Estimated Land Improvements True Cash Value = 30,583

Year

Land

Value 

Building

Value 

Assessed

Value 

Board of

Review 

Tribunal/

Other 

Taxable

Value 

2025

140,900

153,200

294,100

234,000M

234,000S

2024

66,200

177,700

243,900

243,900U

2023

68,600

66,900

135,500

80,332C

2022

44,500

57,500

102,000

76,507C

Page 2

Residential Building 1 of 1

Parcel Number:

07-0026-0001-07-5

Printed on

10/31/2025

 (11) Heating/Cooling

X Gas

Oil

Elec.

Wood

Coal

Steam

Forced Air w/o Ducts

X Forced Air w/ Ducts

Forced Hot Water

Electric Baseboard

Elec. Ceil. Radiant

Radiant (in-floor)

Electric Wall Heat

Space Heater

Wall/Floor Furnace

Forced Heat & Cool

Heat Pump

No Heating/Cooling

Central Air

Wood Furnace

 (12) Electric

0

Amps Service

 No./Qual. of Fixtures

Ex.

X Ord.

Min

No. of Elec. Outlets

X Many

Ave.

Few

 (13) Plumbing

Average Fixture(s)

1 3 Fixture Bath

1 2 Fixture Bath

Softner, Auto

Softner, Manual

Solar Water Heat

No Plumbing

Extra Toilet

Extra Sink

Separate Shower

2 Ceramic Tile Floor

1 Ceramic Tile Wains

Ceramic Tub Alcove

2 Vent Fan

 (14) Water/Sewer

Public Water

Public Sewer

1 Water Well

1 1000 Gal. Septic

2000 Gal. Septic

Lump Sum Items:

 Building Type

X

Single Family

Mobile Home

Town Home

Duplex

A-Frame

X Wood Frame

Building Style:

RESIDENTIAL

Yr Built

Remodeled

0

Condition: Good

 Room List

Basement

1st Floor

2nd Floor

Bedrooms

 (1) Exterior

X

Wood/Shingle

Aluminum/Vinyl

Brick

X

Insulation

 (2) Windows

Many

Large

X

Ave.

X

Ave.

Few

Small

Wood Sash

Metal Sash

Vinyl Sash

Double Hung

Horiz. Slide

Casement

Double Glass

Patio Doors

Storms & Screens

 (3) Roof

X

Gable

Gambrel

Hip

Mansard

Flat

Shed

X

Ashphalt Shingle

Chimney: Vinyl

 (3) Roof (cont.)

Eavestrough

Insulation

0 Front Overhang

0 Other Overhang

(4) Interior

Drywall

Plaster

Paneled

Wood T&G

Trim & Decoration

Ex

X Ord

Min

Size of Closets

Lg

X Ord

Small

Doors

Solid X H.C.

 (5) Floors

Kitchen: 

Other: 

Other: 

 (6) Ceilings

 (7) Excavation

Basement: 920 S.F.

Crawl: 416 S.F.

Slab: 144 S.F.

Height to Joists:

Page 3

Parc

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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 / EXEMPTION / CLASSIFICATION APPEAL 

MTT DOCKET NO. 25-002714-TT 

Section 1: Respondent’s Contact Information 

First Name 

M.I. 

Last Name 

Chikaming 

Township 

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

13535 Red Arrow Highway 

City or Town 

State 

ZIP Code 

Harbert 

= 

oe 

Telephone Number 269-469-1 676 

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

tswisher@chikamingtownship.org 

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

First Name 

MI. 

Last Name 

Antoinette 

Swisher 

Firm Name (if any) 

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

13535 Red Arrow Highway 

City or Town 

State 

ZIP Code 

Harbert 

MI 

49115 

Telephone Number 269-469-1 676 xt 44 

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

tswisher@chikamingtownship.org 

Section 3: Subject Property Information 

Does the subject property have a Principal Residence Exemption of 50% or more? 

Oa Yes 

No 

Are the parcels listed by Petitioner contiguous or adjoining? 

If not, list which parcels adjoin one another. 

Oves 

Ono 

Not Applicable

Page 2

B 

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

Section 4: Explain Your Answer to this Appeal 

Assessed value was developed utilizing cost approach for mass appraisal. 

Property 

owner petitioned March Board of Review for a value that reflects 50% of the purchase 

price. The March Board lowered value to an amount higher than requested. 

Please find 

attached: Assessment Notice, Property Record Card, Land Value and Economic Factor 

Analysis, March Board of Review Petition and Notice 

Section 5: Jurisdictional Issues 

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

Did Petitioner protest the assessment at a Board of Review (BOR)? 

Yes 

[mm] No 

If yes, check which BOR Petitioner attended: 

March 

O July 

O December 

If no, was the Notice of Assessment properly sent to Petitioner prior to the March BOR? [| Yes 

[| No 

*Submit a copy of the Notice of Assessment with the Answer. 

If the July or December BOR revised the assessment(s) at issue, did it have authority? O Yes 

[Hm] No 

If yes, cite the Board's authority. 

Was the assessment(s) at issue established as the result of a clerical error or mutual mistake of fact? O Yes 

No 

If yes, explain 

Is Petitioner appealing from a State Tax Commission Order? 

O Yes 

No 

If so, what is the issue date? 

IF PETITIONER IS APPEALING THE UNCAPPING OF TAXABLE VALUE 

When was the Notice of Uncapping, if applicable, issued? 

Under what statutory section was the Taxable Value uncapped? 

IF PETITIONER IS APPEALING THE DENIAL OF A POVERTY EXEMPTION

Page 3

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

Did Petitioner request a Poverty Exemption ata BOR? [] Yes 

[No 

If Yes, check which BOR Petitioner attended: Od March 

O July 

O December 

List the date the BOR denied Petitioner's Poverty Exemption: 

IF PETITIONER IS APPEALING THE DENIAL OF AN EXEMPTION 

OTHER THAN POVERTY, PRINCIPAL RESIDENCE, OR QUALIFIED AGRICULTURAL EXEMPTIONS 

Did Petitioner request the exemption at a BOR? O Yes 

[=] No 

If Yes, check which BOR Petitioner attended: [J March 

[J July 

[J December 

Tax Year(s) denied: 

List the date the exemption was denied: 

What statutory section did Petitioner request the subject property be exempt? 

IF PETITIONER IS APPEALING THE CLASSIFICATION OF PROPERTY

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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

James Staros,

Petitioner, MICHIGAN TAX TRIBUNAL

 SMALL CLAIMS DIVISION

v

 

MTT Docket No. 25-002714

Township Of Chikaming,

Respondent.

ORDER OF DEFAULT

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

Respondent has failed to file an answer. See TTR 281. Respondent must file an 

answer within 14 days of the entry of this order. Small Claims answer forms can be 

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

Therefore,

IT IS ORDERED that Respondent 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.i 

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:_______________________________

Entered: October 15, 2025

Patricia L. Halm, Tribunal Chair

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

i “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

Page 2

MTT Docket No. 25-002714

Page 2 of 6

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)

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

James Staros,

Petitioner, MICHIGAN TAX TRIBUNAL

 SMALL CLAIMS DIVISION

v

 

MTT Docket No. 25-002714

Township Of Chikaming,

Respondent.

ORDER OF DEFAULT

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

Respondent has failed to file an answer. See TTR 281. Respondent must file an 

answer within 14 days of the entry of this order. Small Claims answer forms can be 

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

Therefore,

IT IS ORDERED that Respondent 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.ii 

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

Page 4

MTT Docket No. 25-002714

Page 4

Page 5

S

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Page 1

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

ORLENE HAWKS

DIRECTOR

PROPERTY TAX APPEAL PETITION FORM

VALUATION / EXEMPTION / CLASSIFICATION APPEAL

MOAHR DOCKET NO. 

Do not use this form to appeal Principal Residence Exemption, Qualified Agricultural Exemption, Special Assessment, or Non-Property tax 

disputes.

Pursuant to Michigan Tax Tribunal Rule (TTR) 277(3), you MUST submit a copy of the notice giving rise to the appeal (e.g. Board of Review 

Decision or Notice of Uncapping) with this Small Claims Petition, if applicable. If you do not submit this document, you may be held in default.

Section 1: Petitioner’s Contact Information

Filer Type: Individual 

First Name

James

M.I.

Last Name/Company Name

Staros

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

5308 W Warner Avenue

City or Town

Chicago

State

Illinois

ZIP Code

60641

Telephone Number

(773) 454-2142

Fax Number

E-mail Address

jimstaros@yahoo.com

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

First Name

Sally

M.I.

Last Name

Taylor

Firm Name (if any)

Passaro, Kahne, Taylor, DeFrancesco & Thompson Law Offices, PLLC

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

685 W. Main Street

City or Town

Benton Harbor

State

Michigan

ZIP Code

49022

Telephone Number

269-983-0325

Fax Number

E-mail Address 

sallytaylor@passarokahne.com

Section 3: Subject Property Information

How many parcels are you appealing?

1

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

 *If no, you must file separate appeals for each non-contiguous or non-adjoining parcel.

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

6467 Warren Woods

Page 2

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

ORLENE HAWKS

DIRECTOR

Three Oaks

Michigan

49128

Taxing Authority (City or Township)

Township Of Chikaming (BERRIEN)

County 

Berrien

Section 4: Issues Being Appealed (check all that apply)

True Cash and Taxable Value

 

Section 5: Explain the Reason for this Appeal

On September 22, 2023, Owner purchased parcel 11-07-0026-0001-07-5 through a third party, long-arm transaction. The purchase price, representing fair market 

value of the property was $325,000. Accordingly, the taxable value and the assessed value for 2024 should have been one-half of the fair market value, which was 

the purchase price, for a value of 162,500. The 2025 taxable value with the 3.1% increase for 2025 should then be 167,537. 

Additional Owner: Melissa Staros

Section 6: Jurisdictional Issues

Year(s) you are appealing:

2025

Did you protest the assessment at a Board of Review (BOR)? Yes

If Yes, check which BOR you attended AND upload the BOR decision: March

If No, check the applicable reason(s):

Did you request a Poverty Exemption at the BOR? 

If Yes, check which BOR considered your application AND upload the BOR decision: 

 March  July  December

If No, explain why:

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

Parcel Identification Number: 11-07-0026-0001-07-5

Classification of Property:

Real

Residential

Page 3

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

ORLENE HAWKS

DIRECTOR

Current Assessed Value (also known as State Equalized Value) as established by the BOR:

234000

Current Taxable Value as established by the BOR:

234000

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

335074 

Multiply the True Cash Value by .5 and enter here. This is your contention of Assessed Value (also known as State Equalized Value).

167537

If you believe the Taxable Value differs from your contention

Page 4

S

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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

James Staros,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 25-002714

Township Of Chikaming,

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: September 4, 2025

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

James Staros,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 25-002714

Township Of Chikaming,

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: September 4, 2025

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

05/12/2025 

12:55 

PM 

2025 BOARD OF REVIEW DECISION 

FROM 

CHIKAMING TOWNSHIP ASSESSOR 

13535 RED ARROW HIGHWAY 

HARBERT, MI 49115 

NAME AND ADDRESS OF OWNER OR PERSON NAMED ON ASSESSMENT ROLL: 

PROPERTY IDENTIFICATION: (Parcel Code required. Property address 

and legal description optional.) 

07-0026-0001-07-5 

6476 WARREN WOODS 

STAROS JAMES & STAROS MELISSA 

5308 W Warner Ave 

BEG 148.3' 

E OF NW COR SEC 26 T7S R20W TH E 159' TH 

Chicago, IL 60641 

SO0DEG11'31"W 164.77’ TH W 159' TH NOODEG11'31"E 164.77" 

TO POB 

THIS PROPERTY IS CLASSIFIED 

401 (RESIDENTIAL-IMPROVED) 

Thank you for attending this years March Board of Review. The Board has reviewed the information you supplied and the data necessary 

to compute your assessment and taxable value. 

The Board has completed their review of parcel number 

07-0026-0001-07-5 

They have made the following determination based on the information you supplied. 

Board of Review Comments 

[2025 

ORIGINAL ASSESSED VALUE 

294,100 

| 

[2025 

"BOARD OF REVIEW" ASSESSED VALUE 

234,000 

| 

(If the above amounts are the same, no revisions have occured) 

2025 

ORIGINAL TAXABLE VALUE 

251,460 

2025 

"BOARD OF REVIEW" TAXABLE VALUE 

234,000 

2025 

PRINCIPAL RESIDENCE EXEMPTION/QUALIFIED AG 

0.0000 

Please feel free to contact the assessor at the address listed above or call if you have any questions. 

"Effective March 1, 2013, the Tribunal is no longer able to accept Small Claims letter appeals. Rather, you are required to file a petition to 

initiate a new Small Claims appeal. Petition forms are available on this website." 

http://www.michigan.gov/taxtrib/0,4677,7-187-38254---,00.html

Page 2

Michigan Department of Treasury 

# 

7 

618 

(Rev. 11-12) 

Petition to Board of Review 

L-4035 

This form is issued under the authority of P.A. 206 of 1893, as amended. Filing is voluntary, however you may not appeal to the Michigan Tax Tribunal 

or the State Tax Commission unless you first protest to the Board of Review. 

TO BE COMPLETED BY OWNER OR OWNER'S AGENT 

Owner's Name (Please Print or Type) 

Petitioner's Name 

(If Other than Owner. Please Print or Type) 

James Staros and Melissa Staros 

Sally A. Taylor, Attorney for Owner 

Township or City 

County 

Township of Chikaming 

Berrien 

The undersigned protests the assessed value and/or the tentative taxable value and/or the property classification and/or the qualified 

agricultural property exemption of the following described property: 

Property Identified (Parcel code required. Property address & legal description optional) 

11-07-0026-0001-07-5 

Protested Item 

[x] Assessed Value 

[x] Tentative Taxable Value 

| Classification 

J Qualified Agricultural 

P 

E 

ti 

1. PROTEST OF ASSESSMENT 

rrp Sepia 

(Complete this section for a protest of assessed value and/or tentative taxable value) 

Assessed Amount 

Owner's Estimate of True Cash Value 

Tentative Taxable Value 

Year 

$294,100 

$335,074 

$251,460 

2025 

2. PROTEST OF CLASSIFICATION 

(Complete this section for a request to change the classification. The Board of Review must make their decision regarding classification in 

accordance with Section 211.34c of the Michigan Compiled Laws. The Board of Review shall not be influenced by the effect that a particular 

classification has on that property's status as a homeowner's principal residence or qualified agricultural property.) 

Classification of property on this year's assessment roll 

Classification should be (check one of the following): 

J Agricultural 

] Industrial 

] Timber Cutover 

[ll Utility (Personal Property Only) 

[] commercial 

["] Residential 

["] Developmental 

3. PROTEST OF EXEMPTION FOR QUALIFIED AGRICULTURAL PROPERTY 

(If the assessor has denied or changed the percentage of the exemption from the

Page 3

For

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

ORLENE HAWKS

DIRECTOR

PROPERTY TAX APPEAL PETITION FORM

VALUATION / EXEMPTION / CLASSIFICATION APPEAL

MOAHR DOCKET NO. 

Do not use this form to appeal Principal Residence Exemption, Qualified Agricultural Exemption, Special Assessment, or Non-Property tax 

disputes.

Pursuant to Michigan Tax Tribunal Rule (TTR) 277(3), you MUST submit a copy of the notice giving rise to the appeal (e.g. Board of Review 

Decision or Notice of Uncapping) with this Small Claims Petition, if applicable. If you do not submit this document, you may be held in default.

Section 1: Petitioner’s Contact Information

Filer Type: Individual 

First Name

James

M.I.

Last Name/Company Name

Staros

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

5308 W Warner Avenue

City or Town

Chicago

State

Illinois

ZIP Code

60641

Telephone Number

(773) 454-2142

Fax Number

E-mail Address

jimstaros@yahoo.com

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

First Name

Sally

M.I.

Last Name

Taylor

Firm Name (if any)

Passaro, Kahne, Taylor, DeFrancesco & Thompson Law Offices, PLLC

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

685 W. Main Street

City or Town

Benton Harbor

State

Michigan

ZIP Code

49022

Telephone Number

269-983-0325

Fax Number

E-mail Address 

sallytaylor@passarokahne.com

Section 3: Subject Property Information

How many parcels are you appealing?

1

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

 *If no, you must file separate appeals for each non-contiguous or non-adjoining parcel.

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

6467 Warren Woods

Page 2

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

ORLENE HAWKS

DIRECTOR

Three Oaks

Michigan

49128

Taxing Authority (City or Township)

Township Of Chikaming (BERRIEN)

County 

Berrien

Section 4: Issues Being Appealed (check all that apply)

True Cash and Taxable Value

 

Section 5: Explain the Reason for this Appeal

On September 22, 2023, Owner purchased parcel 11-07-0026-0001-07-5 through a third party, long-arm transaction. The purchase price, representing fair market 

value of the property was $325,000. Accordingly, the taxable value and the assessed value for 2024 should have been one-half of the fair market value, which was 

the purchase price, for a value of 162,500. The 2025 taxable value with the 3.1% increase for 2025 should then be 167,537. 

Additional Owner: Melissa Staros

Section 6: Jurisdictional Issues

Year(s) you are appealing:

2025

Did you protest the assessment at a Board of Review (BOR)? Yes

If Yes, check which BOR you attended AND upload the BOR decision: March

If No, check the applicable reason(s):

Did you request a Poverty Exemption at the BOR? 

If Yes, check which BOR considered your application AND upload the BOR decision: 

 March  July  December

If No, explain why:

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

Parcel Identification Number: 11-07-0026-0001-07-5

Classification of Property:

Real

Residential

Page 3

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

ORLENE HAWKS

DIRECTOR

Current Assessed Value (also known as State Equalized Value) as established by the BOR:

234000

Current Taxable Value as established by the BOR:

234000

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

335074 

Multiply the True Cash Value by .5 and enter here. This is your contention of Assessed Value (also known as State Equalized Value).

167537

If you believe the Taxable Value differs from your contention

Page 4

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.