Record Finder / 26-002763-TT
Michigan

John Taylor Childers Petitioner V City Of South Haven Respondent

Petitioner
John Taylor Childers
Respondent
City Of South Haven

Case overview

Docket number
26-002763-TT
Status
Answer Due
CaseType
SC Property
Division
Small Claims Division
County
Van Buren
Judge
No judge assigned

Docket history

Line #SubjectFilerLine RefEnter Date/Post MarkFeeRelated Item
4Petition has been verifiedPET110/06/2026Not recordedDownload
Not recordedNot recordedNot recordedNot recordedNot recordedNot recordedDownload
3Notice of Docket Number SCNot recordedNot recorded10/06/2026Not recordedDownload
2DocumentationNot recordedNot recorded07/23/2026Not recordedDownload
Not recordedNot recordedNot recordedNot recordedNot recordedNot recordedDownload
1A petition was received.PETNot recorded07/23/2026$125.00Download
Not recordedNot recordedNot recordedNot recordedNot recordedNot recordedDownload

Documents

BOR Decision 2026 - Childers.pdfRead complete document text →
Read document text excerpt

Page 1

05/07/2026 

11:51 AM 

2026 BOARD OF REVIEW DECISION 

FROM 

CITY OF SOUTH HAVEN 

MICHELE ARGUE 

539 PHOENIX ST 

SOUTH HAVEN MI 49090 

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

PROPERTY IDENTIFICATION: (Parcel Code required. Property address 

and legal description optional.): 

80-53-544-005-01 

753 SUPERIOR ST 

CHILDERS JOHN TAYLOR I1I 

DEEB-CHILDERS CAROL JANE 

BA480 1-17 685-722 1581-302 1626-585 1730-993 1743-873 *** 

2360 WORTHING DR 

LOTS 4-5-6, ALSO A PORTION OF VACATED ALLEY 

NAPERVILLE IL 60565 

ADJACENT THERETO. BLK 4 HARTMAN'S ADD. 

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 

80-53-544-005-0F ;, 

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

Board of Review Comments 

[2026 ORIGINAL ASSESSED VALUE 

Ed 

i 

273,800 

[2026 "BOARD OF REVIEW" ASSESSED VALUE ~ 

i hi 

273,800 

] 

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

2026 ORIGINAL TAXABLE VALUE 

} a 

273,800 

2026 

"BOARD OF REVIEW" TAXABLE VAEUE 

273,800 

2026 PRINCIPAL RESIDENCE EXE} 

TION/QUALIFIED AG 

0.0000 

LT 

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 

618 (Rev. 12-25) 

Petition to Board of Review 

L-4035 

This form is issued under the authority of PA. 206 of 1893, as amended. Filing is voluntary; however, you may not appeal to the Michigan Tax Tribunal unless you first protest 

10 the Board of Review, except when the property is classified as commercial real, industrial real, or developmental real. You may not appeal property classification to 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) 

John Taylor Childers 

Township or City 

County 

Year of Appeal 

South Haven 

Van Buren 

2026 

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 and legal description optional.) 

80-53-544-005-01 

753 Superior St, South Haven, MI 43090 

Protested Item: 

Assessed Value 

0 Tentative 

O Taxable Status O Classification 

O Qualified Agricultural 

Taxable Value 

(exemption) 

Property Exemption 

[1 

PROTEST 

OF ASSESSMENT 

_ 

EE 

Complete this section for a protest of assessed value, including assessed value changes associated with exempt status and denied or late filed 

personal property forms. 

Assessed Value 

Owner's Estimate of True Cash Value (Market Value) 

273,800 

230,000 

2, PROTEST 

OF 

TAXABLE VALUE 

: 

Complete this section for a protest of Taxable Value. 

Reason: 

Ol Value of Losses 

0 Value of Additions 

OJ Poverty Exemption 

OJ Uncapping % 

he 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 

Classification of property on this year's assessment roll 

Classification should be (check one of the following): 

[J Agricuttural 

[[] industrial 

[] Timber Cutover 

[[] utiity (Personal Property Only) 

O Commercial 

O Residential 

0 Developmental 

ROTEST OF EXEMPTION FOR QUALIFIED AGRICULTURAL PROPER! 

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

ty, the owner may appeal this action to the March Board of Review. THE BOARD OF REVIEW HAS NO AUTHORITY TO CONSIDER ORACT 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) 

"REASON FOR PROTES 

. 

‘State reason(s) for protest of assessed value and/or the tentative 

taxable value "and/or taxable status and/or classification and/or qualified agricultural property exemption 

Late-2025 arms-length purchase was $460,000, establishing True Cash Value at $460,000. The City’s $547,600 

valuation improperly inflates my value by blending my inland neighborhood with the premium beach market west of 

Broadway St. Recent inland sales average $336,000 for similar homes (bedrooms, baths, sqft). Please reduce 

Assessed Value to $230,000. See attached letter and map for more detailed analysis. 

Date 

Phone Number 

2/28/2025 

331-302-4647 

Address 

2360 Worthing Dr, Naperville, IL 60565

Page 3

618, Page 2 

FOR BOARD OF REVIEW USE ONLY 

INSTRUCTIONS: Incorporate a copy of this form and the assigned number in the Board of Review minutes 

Petition Number 

» 

y 

Parcel Code 

R0Xlb- AY 

p 

Fook 

ne 

Te 

Ta 

Disposition by Board of Review. The Board of Re 

lew must state the reason for its action below. 

I Denied 

O Assessed Value Changed From [ 

J] 7. 3 0 9) 

1] to L 

| 

Record of Vote — Board or three-member 

ittee of board 

Chairperson: 

Yes O No 

Member: 

wd Yes O No KBB 

sero: 

0 Yes O No 

tials 

Initials 

Initials 

Reason for Board Action 

coer Assessed 

If you disagree with the decision of the Board of Review regarding tentative assessed value, you may appeal that decision by filing a petition with the Michigan Tax

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.

scpetition_valuation.pdfRead complete document text →
Read document text excerpt

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

John

M.I.

Taylor

Last Name

Childers

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

2360 Worthing Drive

City or Town

Naperville

State

 Illinois

ZIP Code

60565

Telephone Number

(331) 302-4647

E-mail Address

taylorchilders@gmail.com

Petitioner’s Attorney/Authorized Representative’s Contact Information, if any:

First Name

Sally

M.I.

A.

Last Name

Taylor

Firm Name (if any)

Passaro, Kahne, Taylor, Thompson & Pierangeli 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

E-mail Address

sally@passarokahne.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)

753 Superior Street

Page 2

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA 

DIRECTOR

2 of 3

City or Town

South Haven

County

Van Buren

State

Michigan

ZIP Code

49090

Taxing Authority (City or Township)

City Of South Haven (VAN BUREN)

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

True Cash and Taxable Values

 

Please Explain the Reason for this Appeal:

On December 1, 2025, Petitioners purchased parcel 80-53-544-005-01 through a third party, long-arm transaction. The purchase price, representing fair market 

value of the property was $460,000. Accordingly, the taxable value and the assessed value should be one-half of the purchase price, 230,000, or less, as the 

purchase price also included a fully furnished house.

Additional Petitioner: Carol Jane Deeb-Childers

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:

2026

 

Valuation Information for Each Parcel under Appeal:

Parcel Number:

80-53-544-005-01

Classification of Property: Real (check one)

Residential (check one)

Page 3

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA 

DIRECTOR

3 of 3

Current Assessed Value as established by the Board of Review:

273800

Current Taxable Value as established by the Board of Review:

273800

What do you believe is the fair market value?

460000

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

230000

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

230000

 

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

Petitioner’s Signature: 

/s/ Sally A. Taylor

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.

SC_Notice_of_Docket_Number.2026-10-06_09-44-25.pdfRead complete document text →
Read document text excerpt

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

John Taylor Childers,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 26-002763

City Of South Haven,

Respondent.

NOTICE OF DOCKET NUMBER

TAKE NOTICE that a Small Claims petition has been filed and the above-noted docket 

number has been assigned to that petition. The assignment of the docket number does 

not mean that the Tribunal has authority over the petition or that the petition complies 

with the Tribunal’s rules. The docket number needs to be included on all documents 

submitted in this case.

Respondent shall file an answer to the petition within 28 days of the issuance of a 

copy of this Notice to Respondent. Tribunal answer forms are available on our 

website at www.michigan.gov/taxtrib. Respondents must utilize the appropriate answer 

form. Failure to file the answer within the 28-day time frame may result in the 

placement of Respondent in default, as provided by TTR 281. Further, an electronic 

copy of the petition can be reviewed by utilizing the Docket Lookup Search on the 

Tribunal’s website.

By: Tribunal Clerk

Entered: October 6, 2026

PROOF OF SERVICE

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

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

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

representatives.

By: Tribunal Clerk

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

John Taylor Childers,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 26-002763

City Of South Haven,

Respondent.

NOTICE OF DOCKET NUMBER

TAKE NOTICE that a Small Claims petition has been filed and the above-noted docket 

number has been assigned to that petition. The assignment of the docket number does 

not mean that the Tribunal has authority over the petition or that the petition complies 

with the Tribunal’s rules. The docket number needs to be included on all documents 

submitted in this case.

Respondent shall file an answer to the petition within 28 days of the issuance of a 

copy of this Notice to Respondent. Tribunal answer forms are available on our 

website at www.michigan.gov/taxtrib. Respondents must utilize the appropriate answer 

form. Failure to file the answer within the 28-day time frame may result in the 

placement of Respondent in default, as provided by TTR 281. Further, an electronic 

copy of the petition can be reviewed by utilizing the Docket Lookup Search on the 

Tribunal’s website.

By: Tribunal Clerk

Entered: October 6, 2026

PROOF OF SERVICE

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

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

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

representatives.

By: Tribunal Clerk

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.

MTT Petition (2026-07-23) re.Childers Fully Signed.pdfRead complete document text →
Read document text excerpt

Page 1

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

PROPERTY TAX APPEAL PETITION FORM 

VALUATION / UNCAPPING APPEAL 

MTT DOCKET NO. 

Woe L2H 

Petitioner's Contact Information: 

Filer Type: 

Local Unit of Government: 

Individual 

First Name 

MI. 

Last Name 

John 

Taylor 

Childers 

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

2360 Worthing Drive 

City or Town 

State 

2IP Code 

Naperville 

Illinois 

60565 

Telephone Number 

(331) 302-4647 

E-mail Address 

taylorchilders@gmail.com 

Petitioner's Attorney/Authorized Representative’s Contact Information, if any: 

First Name 

M.L 

Last Name 

Sally 

A. 

Taylor 

Firm Name (if any) 

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

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

685 W. Main Street 

City or Town 

State 

ZIP Code 

Benton Harbor 

Michigan 

49022 

Telephone Number 

(269) 983-0325 

E-mail Address 

sally@passarokahne.com

Page 2

py, 

0 

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

City or Town 

County 

State 

ZIP Code 

South Haven 

Van Buren 

Michigan 

49090 

Taxing Authority (City or Township) 

City Of South Haven (VAN BUREN) 

Check which of the following you are appealing: (check 

all that apply) 

True Cash and Taxable Values 

Please Explain the Reason for this Appeal: 

On December 1, 2025, Petitioners purchased parcel 80-53-544-005-01 through a third party, long-arm transaction. The purchase price, representing fair market 

value of the property was $460,000. Accordingly, the taxable value and the assessed value should be one-half of the purchase price, 230,000, or less, as the 

purchase price also included a fully furnished house. 

Additional Petitioner: Carol Jane Deeb-Childers 

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: 

2026

Page 3

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

Current Assessed Value as established by the Board of Review: 

273800 

Current Taxable Value as established by the Board of Review: 

273800 

What do you believe is the fair market value? 

460000 

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

230000 

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

230000 

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

Petitioners Signature: 

/s/ sally A. Taylor 

Attorney or Authorized Agent's Signature: 

sabre 

WN Desir (F505) 

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.. 

$250.00 

$100,000.01 to $500,000.0 

N/A 

More than $500,000. 

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.

Read document text excerpt

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: 26-002763

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

Party Filing Document 

Petitioner

Files

Document Type: Documentation

Attachment File Name: MTT Petition (2026-07-23) re.Childers Fully Signed

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.

BOR Decision 2026 - Childers.pdfRead complete document text →
Read document text excerpt

Page 1

05/07/2026 

11:51 AM 

2026 BOARD OF REVIEW DECISION 

FROM 

CITY OF SOUTH HAVEN 

MICHELE ARGUE 

539 PHOENIX ST 

SOUTH HAVEN MI 49090 

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

PROPERTY IDENTIFICATION: (Parcel Code required. Property address 

and legal description optional.): 

80-53-544-005-01 

753 SUPERIOR ST 

CHILDERS JOHN TAYLOR I1I 

DEEB-CHILDERS CAROL JANE 

BA480 1-17 685-722 1581-302 1626-585 1730-993 1743-873 *** 

2360 WORTHING DR 

LOTS 4-5-6, ALSO A PORTION OF VACATED ALLEY 

NAPERVILLE IL 60565 

ADJACENT THERETO. BLK 4 HARTMAN'S ADD. 

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 

80-53-544-005-0F ;, 

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

Board of Review Comments 

[2026 ORIGINAL ASSESSED VALUE 

Ed 

i 

273,800 

[2026 "BOARD OF REVIEW" ASSESSED VALUE ~ 

i hi 

273,800 

] 

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

2026 ORIGINAL TAXABLE VALUE 

} a 

273,800 

2026 

"BOARD OF REVIEW" TAXABLE VAEUE 

273,800 

2026 PRINCIPAL RESIDENCE EXE} 

TION/QUALIFIED AG 

0.0000 

LT 

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 

618 (Rev. 12-25) 

Petition to Board of Review 

L-4035 

This form is issued under the authority of PA. 206 of 1893, as amended. Filing is voluntary; however, you may not appeal to the Michigan Tax Tribunal unless you first protest 

10 the Board of Review, except when the property is classified as commercial real, industrial real, or developmental real. You may not appeal property classification to 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) 

John Taylor Childers 

Township or City 

County 

Year of Appeal 

South Haven 

Van Buren 

2026 

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 and legal description optional.) 

80-53-544-005-01 

753 Superior St, South Haven, MI 43090 

Protested Item: 

Assessed Value 

0 Tentative 

O Taxable Status O Classification 

O Qualified Agricultural 

Taxable Value 

(exemption) 

Property Exemption 

[1 

PROTEST 

OF ASSESSMENT 

_ 

EE 

Complete this section for a protest of assessed value, including assessed value changes associated with exempt status and denied or late filed 

personal property forms. 

Assessed Value 

Owner's Estimate of True Cash Value (Market Value) 

273,800 

230,000 

2, PROTEST 

OF 

TAXABLE VALUE 

: 

Complete this section for a protest of Taxable Value. 

Reason: 

Ol Value of Losses 

0 Value of Additions 

OJ Poverty Exemption 

OJ Uncapping % 

he 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 

Classification of property on this year's assessment roll 

Classification should be (check one of the following): 

[J Agricuttural 

[[] industrial 

[] Timber Cutover 

[[] utiity (Personal Property Only) 

O Commercial 

O Residential 

0 Developmental 

ROTEST OF EXEMPTION FOR QUALIFIED AGRICULTURAL PROPER! 

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

ty, the owner may appeal this action to the March Board of Review. THE BOARD OF REVIEW HAS NO AUTHORITY TO CONSIDER ORACT 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) 

"REASON FOR PROTES 

. 

‘State reason(s) for protest of assessed value and/or the tentative 

taxable value "and/or taxable status and/or classification and/or qualified agricultural property exemption 

Late-2025 arms-length purchase was $460,000, establishing True Cash Value at $460,000. The City’s $547,600 

valuation improperly inflates my value by blending my inland neighborhood with the premium beach market west of 

Broadway St. Recent inland sales average $336,000 for similar homes (bedrooms, baths, sqft). Please reduce 

Assessed Value to $230,000. See attached letter and map for more detailed analysis. 

Date 

Phone Number 

2/28/2025 

331-302-4647 

Address 

2360 Worthing Dr, Naperville, IL 60565

Page 3

618, Page 2 

FOR BOARD OF REVIEW USE ONLY 

INSTRUCTIONS: Incorporate a copy of this form and the assigned number in the Board of Review minutes 

Petition Number 

» 

y 

Parcel Code 

R0Xlb- AY 

p 

Fook 

ne 

Te 

Ta 

Disposition by Board of Review. The Board of Re 

lew must state the reason for its action below. 

I Denied 

O Assessed Value Changed From [ 

J] 7. 3 0 9) 

1] to L 

| 

Record of Vote — Board or three-member 

ittee of board 

Chairperson: 

Yes O No 

Member: 

wd Yes O No KBB 

sero: 

0 Yes O No 

tials 

Initials 

Initials 

Reason for Board Action 

coer Assessed 

If you disagree with the decision of the Board of Review regarding tentative assessed value, you may appeal that decision by filing a petition with the Michigan Tax

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.

scpetition_valuation.pdfRead complete document text →
Read document text excerpt

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

John

M.I.

Taylor

Last Name

Childers

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

2360 Worthing Drive

City or Town

Naperville

State

 Illinois

ZIP Code

60565

Telephone Number

(331) 302-4647

E-mail Address

taylorchilders@gmail.com

Petitioner’s Attorney/Authorized Representative’s Contact Information, if any:

First Name

Sally

M.I.

A.

Last Name

Taylor

Firm Name (if any)

Passaro, Kahne, Taylor, Thompson & Pierangeli 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

E-mail Address

sally@passarokahne.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)

753 Superior Street

Page 2

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA 

DIRECTOR

2 of 3

City or Town

South Haven

County

Van Buren

State

Michigan

ZIP Code

49090

Taxing Authority (City or Township)

City Of South Haven (VAN BUREN)

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

True Cash and Taxable Values

 

Please Explain the Reason for this Appeal:

On December 1, 2025, Petitioners purchased parcel 80-53-544-005-01 through a third party, long-arm transaction. The purchase price, representing fair market 

value of the property was $460,000. Accordingly, the taxable value and the assessed value should be one-half of the purchase price, 230,000, or less, as the 

purchase price also included a fully furnished house.

Additional Petitioner: Carol Jane Deeb-Childers

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:

2026

 

Valuation Information for Each Parcel under Appeal:

Parcel Number:

80-53-544-005-01

Classification of Property: Real (check one)

Residential (check one)

Page 3

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA 

DIRECTOR

3 of 3

Current Assessed Value as established by the Board of Review:

273800

Current Taxable Value as established by the Board of Review:

273800

What do you believe is the fair market value?

460000

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

230000

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

230000

 

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

Petitioner’s Signature: 

/s/ Sally A. Taylor

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

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