Michigan

Jennifer J MacLellan Trust Petitioner V City Of Kalamazoo Respondent

Petitioner: Jennifer J MacLellan Trust
Respondent: City Of Kalamazoo

Case overview

Docket number: 26-000578-TT
Status: Disposed
CaseType: SC Property
Division: Small Claims Division
County: Kalamazoo
Judge: No judge assigned

Docket history

Line #	Subject	Filer	Line Ref	Enter Date/Post Mark	Fee	Related Item
9	Consent Judgment	Not recorded	8	08/24/2026	Not recorded	Download
8	A Stipulation has been received.	Not recorded	Not recorded	08/12/2026	$0.00	Download
Not recorded	Not recorded	Not recorded	Not recorded	Not recorded	Not recorded	Download
7	Notice of Filing	Not recorded	Not recorded	08/12/2026	Not recorded	Download
6	Answer was received	RESP	Not recorded	06/23/2026	Not recorded	Download
Not recorded	Not recorded	Not recorded	Not recorded	Not recorded	Not recorded	Download
5	Order Correcting Docket	Not recorded	Not recorded	06/03/2026	Not recorded	Download
4	Petition has been verified	Not recorded	1	06/02/2026	Not recorded	Download
3	Notice of Docket Number SC	Not recorded	Not recorded	06/02/2026	Not recorded	Download
2	Attachments to the Petition were filed	Not recorded	Not recorded	04/11/2026	Not recorded	Download
1	A petition was received.	Not recorded	Not recorded	04/11/2026	Not recorded	Download

Documents

26-000578 Consent Judgment.pdfRead complete document text →

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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

Jennifer J MacLellan Trust,

MICHIGAN TAX TRIBUNAL

Petitioner,

SMALL CLAIMS DIVISION

MTT Docket No. 26-000578

City of Kalamazoo,

Presiding Judge

Respondent.

Patricia L. Halm

ORDER GRANTING JOINT STIPULATION FOR ENTRY OF CONSENT JUDGMENT

CONSENT JUDGMENT

The Tribunal has considered the file in this case and the submitted Stipulation for Entry

of Consent Judgment (Stipulation) and finds that the Stipulation meets all filing and

statutory requirements.1 As such, the Tribunal shall enter the 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, 2020, through June 30, 2022, at the rate of 4.25%,

(ii) after June 30, 2022, through December 31, 2022, at the rate of 4.27%, (iii) after

1 See MCL 211.27a.

2 See MCL 205.755.

Page 2

MTT Docket No. 26-000578 

Page 2 of 2 

 

 

December 31, 2022, through June 30, 2023, at the rate of 5.65%, (iv) after June 30, 

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

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

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

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

8.66%, (ix) after December 31, 2025, through June 30, 2026, at a rate of 8.48%, and (x) 

after July 1, 2026, through December 31, 2026, at a rate of 7.85%. 

 

This Consent Judgment resolves all pending claims in this matter and closes this case. 

 

See docket look up for a copy of stipulation and for any possible refund paragraph. 

 

 

Entered: August 24, 2026 

 

 

 

By: /s/ Patricia L. Halm 

sb 

 

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.

06-28-319-002 Stipulation.pdfRead complete document text →

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Page 1

GRETCHEN WHITMER 

GOVERNOR 

STATE OF MICHIGAN 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

Jennifer 

J MacLellan Trust 

LANSING 

\ 

Petitioner(s) 

City Of Kalamazoo 

Respondent(s) 

DIRECTOR 

MICHIGAN TAX TRIBUNAL 

MTT Docket No._26-000578 

STIPULATION FOR ENTRY OF CONSENT JUDGMENT 

(VALUATION) 

1. 

The subject property is in Kalamazoo 

2. 

Parcel Number: 06-28-319-002 

. 

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

Form addressing all other parcels at issue.) 

County. 

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) 

2026 

$490,000 

$490,000 

4. 

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

settlement purposes are: 

Tax year 

True Cash Value 

AV 

TV 

2026 

$875,000 

$437,500 

$437,500 

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.) 

There was a transfer of ownership in 2025. In addition, the stipulated Assessed and 

Taxable Values are reflective of True Cash Value.

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MTT Docket No. 26-000578 

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: 

Digitally signed by Michael Tyska 

M | C h a el 

I y S k a 

DN: cn=Michael Tyska, o=Fairwind Property 

Tax Consulting, ou, email=mike@fairwindptc.com, 

c=Us 

Date: 2026.08.11 15:06:51 0400 

Printed Name: Michael Tyska, Petitioner's Authorized Representative 

Date: 

August 11, 2026 

Signature of Respondent's authorized representative: 

Het; Lege 

Printed Name: Held 

Waffle. 

Date: 18/13 (030

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SubsequentFiling.pdfRead complete document text →

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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

MICHIGAN TAX TRIBUNAL

Docket Number: 26-000578

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

Party Filing Document 

Petitioner

Files

Document Type: Stip for Consent Judgment

Attachment File Name: 06-28-319-002 Stipulation

Fee Information

Filing Fee: $ 0.00

Payment Information

Payment: $ 0.00

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

SC-Notice_of_Filing_of_Answer.2026-08-12_14-37-56.pdfRead complete document text →

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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

Jennifer J MacLellan Trust,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

MTT Docket No. 26-000578

City Of Kalamazoo,

Respondent.

NOTICE OF FILING

TAKE NOTICE that a Small Claims answer has been filed and the electronic copy of the

answer can be reviewed by utilizing the Docket Lookup on the Tribunal’s website.

Unless Respondent was defaulted, this case is ready to be scheduled for a Small

Claims hearing and will be scheduled in the normal course of scheduling. You will

receive a Notice of Hearing from the Tribunal by e-mail if you have identified an email

address in the petition or other documentation. The Notice of Hearing will inform you of

the date, time, and location of your hearing (note that your hearing will likely be

conducted by telephone). Please read the Notice of Hearing as it includes important

information.

EVIDENCE: Parties are required to submit all evidence to the Tribunal and send a copy

to the opposing party at least 21 days before the hearing date even if the documents

had been submitted to the local Board of Review or the Michigan Department of

Treasury. If the documents are not timely submitted to the Tribunal and served on the

opposing party, the documents may be excluded. Documents may be filed with the

Tribunal by mail or through the Tribunal’s e-filing system. Documents may be sent to the

opposing party by mail or by e-mail, if the parties agree to service by e-mail.

Alternate Dispute Resolution Options

INFORMAL SETTLEMENT CONFERENCE: Parties have the option of handling this

case through an informal settlement conference. An informal settlement conference

is a meeting between the parties and/or their representatives to discuss the issues in a

case in an effort to settle the case. This process may be an alternative to a hearing with

a judge and may result in the parties’ filing a Joint Stipulation for Entry of Consent

Judgment. Visit the Tribunal’s ADR webpage for more information.

NOTE: The parties may not request an informal settlement conference to discuss an

appeal of a principal residence exemption that was denied by either the Michigan

Department of Treasury or a County. Also, state taxes levied by the Michigan

Department of Treasury, such as income taxes, are not subject to the informal

settlement conference process.

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MTT Docket No. 26-000578

Page 2 of 2

MEDIATION: Parties have the option of handling this case through mediation. 

Mediation is a voluntary process where a mediator facilitates communication between 

the parties, assists in identifying issues, and helps explore solutions to promote a 

mutually acceptable settlement. This process may be an alternative to a hearing with a 

judge and may result in the parties’ filing a Joint Stipulation for Entry of Consent 

Judgment. Visit the Tribunal’s ADR webpage for more information.

If you have any questions, please contact the Tribunal by phone at (517) 335-9760 or 

email taxtrib@michigan.gov.

By: Tribunal Clerk

Entered: 

PROOF OF SERVICE

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

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

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

representatives.

By: Tribunal Clerk

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