Jim Kline Petitioner V Township Of Pennfield 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

Jim Kline,

Petitioner, MICHIGAN TAX TRIBUNAL

 SMALL CLAIMS DIVISION

v

 

MTT Docket No. 26-002644

Township Of Pennfield,

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: September 24, 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).

Page 2

MTT Docket No. 26-002644

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

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

Jim Kline,

Petitioner, MICHIGAN TAX TRIBUNAL

 SMALL CLAIMS DIVISION

v

 

MTT Docket No. 26-002644

Township Of Pennfield,

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: September 24, 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).

Page 4

MTT Docket No. 26-002644

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

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

Jim Kline,

Petitioner, MICHIGAN TAX TRIBUNAL

 SMALL CLAIMS DIVISION

v

 

MTT Docket No. 26-002644

Township Of Pennfield,

Respondent.

ORDER OF PARTIAL DISMISSAL

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

is appealing assessments for prior tax years and the Tribunal has no authority over 

those assessments under MCL 205.735a, as the petition was not timely filed.1 Further, 

the Tribunal also has no authority over those assessments, as the facts alleged do not 

establish that the assessments were the result of a clerical error (i.e., “an error of a 

transpositional, typographical, or mathematical nature”) or a mutual mistake of fact (i.e., 

“an erroneous belief, which is shared and relied on by both parties”).2 Rather, the facts 

alleged indicate a valuation dispute that does not involve the correction of a clerical 

error or mutual mistake of fact. Therefore,

IT IS ORDERED that Petitioner’s assessment appeal is PARTIALLY DISMISSED. The 

appeal shall continue for the 2026 tax year(s) only.

By: /s/ Patricia L. Halm

Entered: September 24, 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

1 See Electronic Data Systems Corporation v Township of Flint, 253 Mich App 538 (2002). 

2 See International Place Apartments – IV v Ypsilanti Township, 216 Mich App 104, 109 (1996), Ford 

Motor Company v City of Woodhaven, 475 Mich 425, 442 (2006).

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

Jim Kline,

Petitioner, MICHIGAN TAX TRIBUNAL

 SMALL CLAIMS DIVISION

v

 

MTT Docket No. 26-002644

Township Of Pennfield,

Respondent.

ORDER OF PARTIAL DISMISSAL

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

is appealing assessments for prior tax years and the Tribunal has no authority over 

those assessments under MCL 205.735a, as the petition was not timely filed.3 Further, 

the Tribunal also has no authority over those assessments, as the facts alleged do not 

establish that the assessments were the result of a clerical error (i.e., “an error of a 

transpositional, typographical, or mathematical nature”) or a mutual mistake of fact (i.e., 

“an erroneous belief, which is shared and relied on by both parties”).4 Rather, the facts 

alleged indicate a valuation dispute that does not involve the correction of a clerical 

error or mutual mistake of fact. Therefore,

IT IS ORDERED that Petitioner’s assessment appeal is PARTIALLY DISMISSED. The 

appeal shall continue for the 2026 tax year(s) only.

By: /s/ Patricia L. Halm

Entered: September 24, 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

3 See Electronic Data Systems Corporation v Township of Flint, 253 Mich App 538 (2002). 

4 See International Place Apartments – IV v Ypsilanti Township, 216 Mich App 104, 109 (1996), Ford 

Motor Company v City of Woodhaven, 475 Mich 425, 442 (2006).

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

7/13/2026, 12:15 PM EDT

1/7

Calhoun GIS

Parcel Report: 18-018-511-10

7/13/2026

12:10:50 PM

Property Address

21011 EAST AVENUE NORTH

BATTLE CREEK, MI, 49017

Owner Address

STAUFFER CHRISTOPHER I

--

21011 EAST AVENUE NORTH

BATTLE CREEK, MI 49017

 

Unit:

18

Unit Name:

PENNFIELD CHARTER

 

 

 

 

General Information for 2026 Tax Year

Parcel Number:

18-018-511-10

Property Class:

401

100m

300ft

Page 2

7/13/2026, 12:15 PM EDT

2/7

Prev Year Info

Prev Year Info

MBOR Assessed

Final SEV

Final Taxable

2025

$108,300

$108,300

$90,263

2024

$100,300

$100,300

$87,549

Tax Description

PENNFIELD CHARTER TOWNSHIP T1S R7W SECTION 18S 350 FT OF E 416 FT OF SE 1/4 3.34 AC +/-

Sales Information

Sale Date: 10-12-2020

Class Name:

RESIDENTIAL

School Dist Code:

13120

School Dist Name:

PENNFIELD SCHOOLS

 

PRE 2025:

100%

PRE 2026:

100%

 

 

 

 

 

Assessed Value:

$108,000

Taxable Value:

$92,700

State Equalized Value:

$108,000

 

 

 

 

 

 

 

 

 

 

 

 

 

Land Information

Acreage:

3.34

Page 3

7/13/2026, 12:15 PM EDT

3/7

Sale Price: 160000

Instrument: WD

Grantor: CARL PAULINE M TRUST

Grantee: STAUFFER CHRISTOPHER I

Terms of Sale: 03-ARM'S LENGTH

Liber/Page:

Sale Date: 01-01-1989

Sale Price: 49800

Instrument: LC

Grantor: 

Grantee: 

Terms of Sale: 03-ARM'S LENGTH

Liber/Page:

Tax History 

*Total Due as of settlement date

Tax Details 2024 Winter

School Dist. Code:

13120

School Dist. Name:

PENNFIELD SCHOOLS

Property Class:

401

Class Name:

RESIDENTIAL

 

 

Last Payment Date:

January 6, 2025

 

 

Base Tax:

$2,069.85

Admin Fees:

$20.69

Interest Fees:

$0.00

Total Tax & Fees:

$2,090.54

Assessed Value:

$100,300

Taxable Value:

$87,549

State Equalized Value:

$100,300

Exemption Percent:

100%

 

 

 

 

 

 

Base Paid:

$2,069.85

Admin Fees Paid:

$20.69

Interest Fees Paid:

$0

Total Paid:

$2,090.54

Tax Items 2024 Winter

Tax Source

Millage Rate

Tax Amt.

Base Amt. Paid

VETERANS

0.0999

8.74

$8.74

MED CARE FACL

0.2481

21.72

$21.72

Page 4

7/13/2026, 12:15 PM EDT

4/7

Tax Details 2024 Summer

SENIOR

0.7439

65.12

$65.12

CDA 911

0.9799

85.78

$85.78

PARKS

0.1996

17.47

$17.47

TOWNSHIP

0.8995

78.75

$78.75

PUBLIC SAFETY

4.3787

383.35

$383.35

TWP ROAD MILLAGE

2.0718

181.38

$181.38

SCHOOL OPER FC

9

0.00

$0.00

PENNFLD SCHOOL

9

0.00

$0.00

PENN SCH DEBT

5.3

464.00

$464.00

PENN SINKING FD

0

0.00

$0.00

CISD

3.1119

272.44

$272.44

KCC

3.6109

316.13

$316.13

WILLARD

1.9986

174.97

$174.97

School Dist. Code:

13120

School Dist. Name:

PENNFIELD SCHOOLS

Property Class:

401

Class Name:

RESIDENTIAL

 

 

Last Payment Date:

September 10, 2024

 

 

Base Tax:

$1,729.00

Admin Fees:

$17.29

Interest Fees:

$0.00

Total Tax & Fees:

$1,746.29

Assessed Value:

$100,300

Taxable Value:

$87,549

State Equalized Value:

$100,300

Exemption Percent:

100%

 

 

 

 

 

 

Base Paid:

$1,729.00

Admin Fees Paid:

$17.29

Interest Fees Paid:

$0

Total Paid:

$1,746.29

Tax Items 2024 Summer

Tax Source

Millage Rate

Tax Amt.

Base Amt. Paid

CALHOUN COUNTY

5.3692

470.06

$470.06

SCHOOL OPER FC

9

0.00

$0.00

Page 5

7/13/2026, 12:15 PM EDT

5/7

Tax Details 2023 Winter

PENNFLD SCHOOL

9

0.00

$0.00

PENN SCHOOL DEBT

5.3

464.00

$464.00

SINKING FUND

0

0.00

$0.00

STATE ED

6

525.29

$525.29

CISD

3.08

269.65

$269.65

School Dist. Code:

13120

School Dist. Name:

PENNFIELD SCHOOLS

Property Class:

401

Class Name:

RESIDENTIAL

 

 

Last Payment Date:

December 27, 2023

 

 

Base Tax:

$1,974.75

Admin Fees:

$19.74

Interest Fees:

$0.00

Total Tax & Fees:

$1,994.49

Assessed Value:

$87,540

Taxable Value:

$83,380

State Equalized Value:

$87,540

Exemption Percent:

100%

 

 

 

 

 

 

Base Paid:

$1,974.75

Admin Fees Paid:

$19.74

Interest Fees Paid:

$0

Total Paid:

$1,994.49

Tax Items 2023 Winter

Tax Source

Millage Rate

Tax Amt.

Base Amt. Paid

VETERANS

0.1

8.33

$8.33

MED CARE FACL

0.2482

20.69

$20.69

SENIOR

0.744

62.03

$62.03

TOWNSHIP

5.3059

442.40

$442.40

TWP ROAD MILLAGE

2.081

173.51

$173.51

SCHOOL OPER FC

9

0.00

$0.00

PENNFLD SCHOOL

9

0.00

$0.00

PENN SCH DEBT

5.3

441.91

$441.91

PENN SINKING FD

0

0.00

$0.00

CISD

3.1146

259.69

$259.69

Page 6

7/13/2026, 12:15 PM EDT

6/7

Tax Details 2023 Summer

KCC

3.6109

301.07

$301.07

WILLARD

2

166.76

$166.76

PARKS

0.1997

16.65

$16.65

CDA 911

0.98

81.71

$81.71

School Dist. Code:

13120

School Dist. Name:

PENNFIELD SCHOOLS

Property Class:

401

Class Name:

RESIDENTIAL

 

 

Last Payment Date:

September 12, 2023

 

 

Base Tax:

$1,646.73

Admin Fees:

$16.46

Interest Fees:

$0.00

Total Tax & Fees:

$1,663.19

Assessed Value:

$87,540

Taxable Value:

$83,380

State Equalized Value:

$87,540

Exemption Percent:

100%

 

 

 

 

 

 

Base Paid:

$1,646.73

Admin Fees Paid:

$16.46

Interest Fees Paid:

$0

Total Paid:

$1,663.19

Tax Items 2023 Summer

Tax Source

Millage Rate

Tax Amt.

Base Amt. Paid

CALHOUN COUNTY

5.3698

447.73

$447.73

SCHOOL OPER FC

9

0.00

$0.00

PENNFLD SCHOOL

9

0.00

$0.00

PENN SCHOOL DEBT

5.3

441.91

$441.91

SINKING FUND

0

0.00

$0.00

STATE ED

6

500.28

$500.28

CISD

3.08

256.81

$256.81

Page 7

7/13/2026, 12:15 PM EDT

7/7

Application Use:

This map is neither a legally recorded map nor a survey and is not intended to be used as such. The information on Calhoun County websites, are distributed and transmitted

‘as is’ without warranties of any kind, either expressed or implied, including without limitations, warranties of title or implied warranties of merchantability or fitness for a

particular purpose. Calhoun County does not guarantee the accuracy, timeliness, or completeness of the information on this website. 

GIS/Mapping:

The Geographic Information System (GIS) made available through this website is developed and maintained by Calhoun County. Use of materials and information constitutes

acceptance of all disclaimers associated with these websites. GIS data is not the official record of the County. This data is made available for information purposes only!

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

Page 1

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA 

DIRECTOR

1 of 3

PROPERTY TAX APPEAL PETITION FORM

VALUATION / UNCAPPING APPEAL

MTT DOCKET NO. 

Petitioner’s Contact Information:

Filer Type:

Individual

Local Unit of Government:

First Name

Jim

M.I.

Last Name

Kline

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

20914 east ave north

City or Town

battlecreek

State

Michigan

ZIP Code

49017

Telephone Number

2693649745

E-mail Address

kzoocustoms@yahoo.com

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 parcel

N/A 

Property Address (No., Street)

20914 east ave north

City or Town

battlecreek

County

Calhoun

State

Michigan

ZIP Code

49017

Taxing Authority (City or Township)

Township Of Pennfield (CALHOUN)

Check which of the following you are appealing: (check all that apply)

True Cash and Taxable Values

 

Please Explain the Reason for this Appeal:

Page 2

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA 

DIRECTOR

2 of 3

Current SEV and Taxable values have doubled in 7 years. We have been to the township for a few years in a row asking why the increase and have been told our 

taxes are being raised because of market value. These numbers are not accurate. Our home taxes are now exceeding our house payment and would like a 

reevaluation

Jurisdictional Issues:

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

If Yes, check which Board of Review you attended: March

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

Year(s) Under Appeal:

2025,2026

 

Valuation Information for Each Parcel under Appeal:

Parcel Number:

18-020-581-50

Classification of Property: Personal (check one)

Residential (check one)

Current Assessed Value as established by the Board of Review:

174200

Current Taxable Value as established by the Board of Review:

139194

What do you believe is the fair market value?

260000

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

130000

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

110000

 

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

Petitioner’s Signature:

Page 3

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA 

DIRECTOR

3 of 3

/s/ Jim Kline

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?

No

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

Page 1

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA

DIRECTOR

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

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

Jim Kline,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 26-002644

Township Of Pennfield,

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 24, 2026

PROOF OF SERVICE

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

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

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

representatives.

By: Tribunal Clerk

Page 2

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA

DIRECTOR

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

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

Jim Kline,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 26-002644

Township Of Pennfield,

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 24, 2026

PROOF OF SERVICE

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

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

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

representatives.

By: Tribunal Clerk

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

Page 1

7/13/2026, 12:15 PM EDT

1/7

Calhoun GIS

Parcel Report: 18-018-511-10

7/13/2026

12:10:50 PM

Property Address

21011 EAST AVENUE NORTH

BATTLE CREEK, MI, 49017

Owner Address

STAUFFER CHRISTOPHER I

--

21011 EAST AVENUE NORTH

BATTLE CREEK, MI 49017

 

Unit:

18

Unit Name:

PENNFIELD CHARTER

 

 

 

 

General Information for 2026 Tax Year

Parcel Number:

18-018-511-10

Property Class:

401

100m

300ft

Page 2

7/13/2026, 12:15 PM EDT

2/7

Prev Year Info

Prev Year Info

MBOR Assessed

Final SEV

Final Taxable

2025

$108,300

$108,300

$90,263

2024

$100,300

$100,300

$87,549

Tax Description

PENNFIELD CHARTER TOWNSHIP T1S R7W SECTION 18S 350 FT OF E 416 FT OF SE 1/4 3.34 AC +/-

Sales Information

Sale Date: 10-12-2020

Class Name:

RESIDENTIAL

School Dist Code:

13120

School Dist Name:

PENNFIELD SCHOOLS

 

PRE 2025:

100%

PRE 2026:

100%

 

 

 

 

 

Assessed Value:

$108,000

Taxable Value:

$92,700

State Equalized Value:

$108,000

 

 

 

 

 

 

 

 

 

 

 

 

 

Land Information

Acreage:

3.34

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3/7

Sale Price: 160000

Instrument: WD

Grantor: CARL PAULINE M TRUST

Grantee: STAUFFER CHRISTOPHER I

Terms of Sale: 03-ARM'S LENGTH

Liber/Page:

Sale Date: 01-01-1989

Sale Price: 49800

Instrument: LC

Grantor: 

Grantee: 

Terms of Sale: 03-ARM'S LENGTH

Liber/Page:

Tax History 

*Total Due as of settlement date

Tax Details 2024 Winter

School Dist. Code:

13120

School Dist. Name:

PENNFIELD SCHOOLS

Property Class:

401

Class Name:

RESIDENTIAL

 

 

Last Payment Date:

January 6, 2025

 

 

Base Tax:

$2,069.85

Admin Fees:

$20.69

Interest Fees:

$0.00

Total Tax & Fees:

$2,090.54

Assessed Value:

$100,300

Taxable Value:

$87,549

State Equalized Value:

$100,300

Exemption Percent:

100%

 

 

 

 

 

 

Base Paid:

$2,069.85

Admin Fees Paid:

$20.69

Interest Fees Paid:

$0

Total Paid:

$2,090.54

Tax Items 2024 Winter

Tax Source

Millage Rate

Tax Amt.

Base Amt. Paid

VETERANS

0.0999

8.74

$8.74

MED CARE FACL

0.2481

21.72

$21.72

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Tax Details 2024 Summer

SENIOR

0.7439

65.12

$65.12

CDA 911

0.9799

85.78

$85.78

PARKS

0.1996

17.47

$17.47

TOWNSHIP

0.8995

78.75

$78.75

PUBLIC SAFETY

4.3787

383.35

$383.35

TWP ROAD MILLAGE

2.0718

181.38

$181.38

SCHOOL OPER FC

9

0.00

$0.00

PENNFLD SCHOOL

9

0.00

$0.00

PENN SCH DEBT

5.3

464.00

$464.00

PENN SINKING FD

0

0.00

$0.00

CISD

3.1119

272.44

$272.44

KCC

3.6109

316.13

$316.13

WILLARD

1.9986

174.97

$174.97

School Dist. Code:

13120

School Dist. Name:

PENNFIELD SCHOOLS

Property Class:

401

Class Name:

RESIDENTIAL

 

 

Last Payment Date:

September 10, 2024

 

 

Base Tax:

$1,729.00

Admin Fees:

$17.29

Interest Fees:

$0.00

Total Tax & Fees:

$1,746.29

Assessed Value:

$100,300

Taxable Value:

$87,549

State Equalized Value:

$100,300

Exemption Percent:

100%

 

 

 

 

 

 

Base Paid:

$1,729.00

Admin Fees Paid:

$17.29

Interest Fees Paid:

$0

Total Paid:

$1,746.29

Tax Items 2024 Summer

Tax Source

Millage Rate

Tax Amt.

Base Amt. Paid

CALHOUN COUNTY

5.3692

470.06

$470.06

SCHOOL OPER FC

9

0.00

$0.00

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Tax Details 2023 Winter

PENNFLD SCHOOL

9

0.00

$0.00

PENN SCHOOL DEBT

5.3

464.00

$464.00

SINKING FUND

0

0.00

$0.00

STATE ED

6

525.29

$525.29

CISD

3.08

269.65

$269.65

School Dist. Code:

13120

School Dist. Name:

PENNFIELD SCHOOLS

Property Class:

401

Class Name:

RESIDENTIAL

 

 

Last Payment Date:

December 27, 2023

 

 

Base Tax:

$1,974.75

Admin Fees:

$19.74

Interest Fees:

$0.00

Total Tax & Fees:

$1,994.49

Assessed Value:

$87,540

Taxable Value:

$83,380

State Equalized Value:

$87,540

Exemption Percent:

100%

 

 

 

 

 

 

Base Paid:

$1,974.75

Admin Fees Paid:

$19.74

Interest Fees Paid:

$0

Total Paid:

$1,994.49

Tax Items 2023 Winter

Tax Source

Millage Rate

Tax Amt.

Base Amt. Paid

VETERANS

0.1

8.33

$8.33

MED CARE FACL

0.2482

20.69

$20.69

SENIOR

0.744

62.03

$62.03

TOWNSHIP

5.3059

442.40

$442.40

TWP ROAD MILLAGE

2.081

173.51

$173.51

SCHOOL OPER FC

9

0.00

$0.00

PENNFLD SCHOOL

9

0.00

$0.00

PENN SCH DEBT

5.3

441.91

$441.91

PENN SINKING FD

0

0.00

$0.00

CISD

3.1146

259.69

$259.69

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Tax Details 2023 Summer

KCC

3.6109

301.07

$301.07

WILLARD

2

166.76

$166.76

PARKS

0.1997

16.65

$16.65

CDA 911

0.98

81.71

$81.71

School Dist. Code:

13120

School Dist. Name:

PENNFIELD SCHOOLS

Property Class:

401

Class Name:

RESIDENTIAL

 

 

Last Payment Date:

September 12, 2023

 

 

Base Tax:

$1,646.73

Admin Fees:

$16.46

Interest Fees:

$0.00

Total Tax & Fees:

$1,663.19

Assessed Value:

$87,540

Taxable Value:

$83,380

State Equalized Value:

$87,540

Exemption Percent:

100%

 

 

 

 

 

 

Base Paid:

$1,646.73

Admin Fees Paid:

$16.46

Interest Fees Paid:

$0

Total Paid:

$1,663.19

Tax Items 2023 Summer

Tax Source

Millage Rate

Tax Amt.

Base Amt. Paid

CALHOUN COUNTY

5.3698

447.73

$447.73

SCHOOL OPER FC

9

0.00

$0.00

PENNFLD SCHOOL

9

0.00

$0.00

PENN SCHOOL DEBT

5.3

441.91

$441.91

SINKING FUND

0

0.00

$0.00

STATE ED

6

500.28

$500.28

CISD

3.08

256.81

$256.81

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7/7

Application Use:

This map is neither a legally recorded map nor a survey and is not intended to be used as such. The information on Calhoun County websites, are distributed and transmitted

‘as is’ without warranties of any kind, either expressed or implied, including without limitations, warranties of title or implied warranties of merchantability or fitness for a

particular purpose. Calhoun County does not guarantee the accuracy, timeliness, or completeness of the information on this website. 

GIS/Mapping:

The Geographic Information System (GIS) made available through this website is developed and maintained by Calhoun County. Use of materials and information constitutes

acceptance of all disclaimers associated with these websites. GIS data is not the official record of the County. This data is made available for information purposes only!

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

Page 1

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA 

DIRECTOR

1 of 3

PROPERTY TAX APPEAL PETITION FORM

VALUATION / UNCAPPING APPEAL

MTT DOCKET NO. 

Petitioner’s Contact Information:

Filer Type:

Individual

Local Unit of Government:

First Name

Jim

M.I.

Last Name

Kline

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

20914 east ave north

City or Town

battlecreek

State

Michigan

ZIP Code

49017

Telephone Number

2693649745

E-mail Address

kzoocustoms@yahoo.com

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 parcel

N/A 

Property Address (No., Street)

20914 east ave north

City or Town

battlecreek

County

Calhoun

State

Michigan

ZIP Code

49017

Taxing Authority (City or Township)

Township Of Pennfield (CALHOUN)

Check which of the following you are appealing: (check all that apply)

True Cash and Taxable Values

 

Please Explain the Reason for this Appeal:

Page 2

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA 

DIRECTOR

2 of 3

Current SEV and Taxable values have doubled in 7 years. We have been to the township for a few years in a row asking why the increase and have been told our 

taxes are being raised because of market value. These numbers are not accurate. Our home taxes are now exceeding our house payment and would like a 

reevaluation

Jurisdictional Issues:

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

If Yes, check which Board of Review you attended: March

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

Year(s) Under Appeal:

2025,2026

 

Valuation Information for Each Parcel under Appeal:

Parcel Number:

18-020-581-50

Classification of Property: Personal (check one)

Residential (check one)

Current Assessed Value as established by the Board of Review:

174200

Current Taxable Value as established by the Board of Review:

139194

What do you believe is the fair market value?

260000

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

130000

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

110000

 

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

Petitioner’s Signature:

Page 3

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA 

DIRECTOR

3 of 3

/s/ Jim Kline

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?

No

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.