Johnny Yee Petitioner V City Of Kalamazoo 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

Johnny Yee,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 26-001461

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.

Page 2

MTT Docket No. 26-001461

Page 2 of 4

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

Page 3

Johnny Yee

3641 Whicker Pointe

Kalamazoo , MI 49006

Page 4

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

Johnny Yee,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 26-001461

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

Page 5

MTT

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

Michigan Department of Treasury 

THIS 

IS 

NOT 

A 

TAX 

BILL 

L-4400 

Notice of Assessment, Taxable Valuation, and Property Classification 

34 

This form is issued under the authority of Public Act 206 of 1893, Sec. 211.24c and Sec.211.34c, as amended. 

This is 

a model assessment notice to be used by the local assessor. 

FROM c|TY OF KALAMAZOO 

PARCEL IDENTIFICATION 

ASSESSOR'S OFFICE 

PARCEL NUMBER: 

06-19-218-034 

241 W SOUTH ST 

PROPERTY ADDRESS: 

KALAMAZOO, MI 49007-4750 

3641 WHICKER POINTE 

KALAMAZOO, MI 49006 

SCHOOL DISTRICT CODE: 

~~ 39010 

OWNER'S NAME & ADDRESS/PERSON NAMED ON ASSESSMENT ROLL. 

EXEMPTIONS 

i 

- 

2034 

% Exempt 

As "Homeowners Principal Residence": 

100.00% 

Sak kak xk 

*AUTO**5-DIGIT 49006 

T5 

P1 

#44 

THE JOHNNY YEE LIVING TRUST 

& 

% Exempt As "Qualified Agricultural Property": 

.00% 

THE RAE ANNE 

JONES REVOCABLE LIVING 

% Exempt 

As "MBT 

Industrial Personal": 

.00% 

NTH TRANS 

mm 

ill 

% Exempt 

As "MBT Commercial Personal": 

.00% 

ER 

|] GLE 

TTR 

REL 

| 

1 TRL 

Bf 

A LL 

1 

A 

Exempt As "Disabled Veteran or Surviving 

Spouse": 

O Yes 

No 

Exempt 

As "Qualified Forest Property": 

O Yes 

No 

Exempt 

As "Development Property": 

[1 Yes 

No 

LEGAL DESCRIPTION: 

Kalamazoo County Condominim Subdivision Plan No. 254, WALDEN WOODS Condominiums according to the master deed document # 

2013-005868, First amendment document # 2013-016929, Second amendment document # 2014-005994; Unit 34 

ACCORDING TO MCL 211.34c THIS PROPERTY IS CLASSIFIED AS: 

407 

Residential 

PRIOR YEAR'S CLASSIFICATION IF DIFFERENT: 

407 

Residential 

The change in taxable value will increase/decrease your tax bill 

PRIOR AMOUNT 

CN 

AMOUNT 

SHANGE FROM 

for the 2026 

year by approximately: $62 

YEAR: 

2025 

YEAR 

2026 

CURRENT YEAR 

1. TAXABLE VALUE: 

239,000 

237,800 

-1,200 

2. ASSESSED VALUE: 

239,000 

237,800 

-1,200 

3. TENTATIVE EQUALIZATION FACTOR: 

1.000 

4. STATE EQUALIZED VALUE (SEV): 

239,000 

237,800 

-1,200 

5. WAS THERE A TRANSFER OF OWNERSHIP INN025 

THAT RESULTED IN A TAXABLE VALUE UNCAPPING? O Yes 

No 

6. Assessor Change Reason(s): 

Parcel Review, Market Adjustment 

The 2026 Inflation rate Multiplier is: 1.027 

Questions regarding the Notice of Assessment, Taxable Valuation, and Property Classification may be directed to the Following: 

Name: 

Telephone Number: 

Email Address: 

Aaron Powers 

(269) 337-8636 

cokassessor@kalamazoocity.org 

March Board of Review Appeal Information. The Board of Review will meet at the following dates and times: 

The Board will meet starting March 9, 2026 through March 13, 2026 at various times. Walk-ins are NOT permitted. 

To schedule an in-person appointment, call 269-337-8845 before 5:00 pm March 6, 2026. 

The Board will also accept protests from both residents and non-residents in writing if RECEIVED in the office by March 13, 2026 at 

12:00 pm. POSTMARKS are NOT acceptable.

Page 2

THE 

CITY 

OF 

Management & Budget Services 

- Notice of March Board of Review Action - 

Assessor's Office 

/ 

241 West South Street 

Ml 

Parcel Number: 

06-19-218-034 

oss 

si 

Property Address: 3641 WHICKER POINTE 

) 

www.kalamazoocity.org 

THE JOHNNY YEE LIVING TRUST & 

Property Class: 407 

THE RAE ANNE JONES REVOCABLE LIV 

3641 WHICKER POINTE 

KALAMAZOO 

MI 

49006 

Petition #: Mar26-013 

Date Printed: 03/23/2026 

The Board of Review has completed their review of your property. The Board has made the 

following determination based on the information supplied to them by you or your representative. 

The Board stated the following reason(s) for changing (or not changing) your assessed and/or taxable 

value: 

Board of Review Comments: 

Board of Review reduced value based on petitioner's evidence and testimony. 

2026 

Original Assessed value (SEV) 

$237,800 

2026 

Board of Review Assessed Value decision 

$236,000 

Please note: If the amounts are the same, then the Board of Review's decision was not to change the value. 

2026 

Original Taxable Value 

$237,800 

2026 

Board of Review Taxable Value decision 

$236,000 

This notice informs you of the action taken by the Board of Review pursuant to your appeal or their review. An effort 

has been made to determine an assessment that is fair in relation to true cash value, as required by law, and equitable 

with respect to other assessments. 

NOTICE: YOUR RIGHT TO FURTHER APPEAL 

If you disagree with the decision of your local Board of Review, a further appeal of the assessed value and/or 

taxable value and/or qualified agricultural property exemption may be made to the Michigan Tax Tribunal, P.O. 

Box 30232, Lansing, MI 48909. 

If you have a Commercial Real, Industrial Real, Development Real, Commercial Personal, Industrial Personal or 

Utility Personal Property; the final date for filing such an appeal is May 31 of the current year, 2026. 

If you have an Agricultrual Real, Residental Real, Timber-cut Over Real or Agricultural Personal Property; the 

final date for filing such an appeal is July 31 of the current year, 2026. 

Forms to file an appeal

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

PROPERTY TAX APPEAL ANSWER FORM

VALUATION / UNCAPPING APPEAL

MTT DOCKET NO. 26-001461

 

Respondent’s Contact Information:

Filer Type:

Local Unit of Government

Local Unit of Government:

City Of Kalamazoo (KALAMAZOO)

First Name

M.I.

Last Name

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

City or Town

State

ZIP Code

Telephone Number

E-mail Address

 

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

First Name

Sean

M.I. 

Last Name

Walker

Firm Name (if any)

WCA Assessing

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

241 W South St

City or Town

Kalamazoo

State

Michigan

ZIP Code

49007-4707

Telephone Number

269-337-8636

E-mail Address

swalker@wcaassessing.com

 

 

Subject Property Information:

Are the parcels listed by Petitioner contiguous or adjoining? If no, list all parcels that are adjoining in separate groupings.

 *If necessary, attach a separate sheet.

Yes 

Does the subject property have a principal residence exemption of 50% or more?

Yes

Page 2

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA 

DIRECTOR

Please Explain Your Answer to this Appeal:

The SEV and Taxable Value represents 50% of Fair Market Value and all values in the City of Kalamazoo have been uniformly assessed.

 

Jurisdictional Issues:

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

Did Petitioner protest the assessment at a Board of Review?

Yes

If Yes, check which Board of Review Petitioner attended:

March

If No, was the Notice of Assessment properly sent to Petitioner prior to the March Board of Review? 

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

If the July or December Board of Review revised the assessment(s) at issue, did it have authority? 

If yes, please cite the Board’s authority?

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

No

If yes, please explain

Is Petitioner appealing from a State Tax Commission Order?

No

If yes, when was it issued?

IF PETITIONER IS APPEALING THE UNCAPPING OF TAXABLE VALUE:

When was the Notice of Uncapping issued?

Under what statutory section was the taxable value uncapped?

Page 3

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA 

DIRECTOR

Valuation Information:

Parcel Identification Number:

06-19-218-034

Classification of Property: Real (check one)

 Residential (check one)

Current Assessed Value as established by the Board of Review:

236000

Current Taxable Value as established by the Board of Review:

236000

What do you believe is the fair market value?

472000

What do you believe is the taxable value?

206000

 

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

Respondent’s Signature: 

/s/ Sean Walker

Attorney or Authorized Agent’s Signature:

/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.

Page 1

STA

TATE

TE OF MICHIGAN 

GR

GRETCHEN WHITMER 

DEPARTMENT O

 OF LI

LICENSING AND R

 REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOV

OVERNOR

OR 

L

 

DIRECTOR

TOR 

ANSING

 

 

MICHIG

CHIGAN 

N TAX TRI

RIBUNAL

UNAL · 611 W. OTTAWA ST., LANSI

NSING

NG, MI 48933 · 517-335-9

-9760 

PO BOX 30232, LANSI

NSING

NG, MI 48909 · Other Ca

Carririers: 2407 N.

N. GRAND 

RAND RIVER AVE., LANS

NSING

NG, MI 48906 

MICHIGAN TAX TRIBUNAL REFUND REQUEST 

Payee Name: 

Payee Address: 

______________________________________________________________

____________________________________________________________

_______________________

___________

MTT Docket No:

Amount of Refund Requested: $

Reason for Refund: 

_____________________________________________________________

__________________________________________________________________

Payment Information: 

☐Filing/Motion Fee Overpaid 

☐Duplicate Docket 

☐Other

_____________________________________________

___________________________________________________________

___________________________________________________________________

_____________________________________________________

_______________________________________________________

_

_ 

_________________________________________________________________________

Check #:

Validation/Confirmation #:

 

Requestor’s Signature:

 

Date of Payment: 

Docket Lookup Line # of Payment:

 

For Tribunal Use Only:

Computation of Refund Amount: 

_____________________

______________________

______________________

___________________________

Granted: 

Amount Due: 

$

Amount Refunded: $

Prepared by:_

Date:

 

$_

Amount paid: 

☐

Denied: 

☐

__________________________

 

Date:

Authorized by:_

______________________

 

Date:

Audited/Entered by:_

_______________________

________________

Refund Denied by:_

Date:

Johnny Yee

3641 Whicker Pointe Kalamazoo MI 49006

26-001461

75.00



 

Line #1

5/26/2026

26052686965458

Johnny Yee 

75.00



0

75.00

Savannah Speckin

06/10/26

June 11, 2026

/s/ Kate Campbell 

 

 

 

June 11, 2026

Page 2

6/11/26, 1:09 PM 

PayPoint - Refund Results 

Idle Timeout: 14 

Refund Results 

Print 

Payment Information 

Application: 

Michigan Tax Tribunal - 8023112272 

Confirmation Number: 

26052686965458 

Original Payment Amount: 

75.00 USD 

Refund Information 

Refund Status: 

Payment was cancelled successfully. 

Result Message: 

Refund Confirmation Number: 

26061189032040 

Refund Date: 

06/11/2026 

Refund Amount: 

75.00 USD 

Note: 

https://admin.thepayplace.com/epayadmin/refundresult.aspx?print=true 

7”

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

Johnny Yee,

Petitioner, MICHIGAN TAX TRIBUNAL

 SMALL CLAIMS DIVISION

v

 

MTT Docket No. 26-001461

City Of Kalamazoo,

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:___________________________________

Patricia L. Halm, Tribunal Chair

Entered: June 10, 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

Johnny Yee

3641 Whicker Pointe

Kalamazoo , MI 49006

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

Johnny Yee,

Petitioner, MICHIGAN TAX TRIBUNAL

 SMALL CLAIMS DIVISION

v

 

MTT Docket No. 26-001461

City Of Kalamazoo,

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:___________________________________

Patricia L. Halm, Tribunal Chair

Entered: June 10, 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

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

CLASSIFICATION APPEAL

MTT DOCKET NO. 

Petitioner’s Contact Information:

Filer Type:

Individual

Local Unit of Government:

First Name

Johnny

M.I.

Last Name

Yee

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

3641 Whicker Pointe

City or Town

Kalamazoo

State

Michigan

ZIP Code

49006

Telephone Number

3132686026

E-mail Address

jyee821@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, City, St, ZIP) [If multiple, list first property’s address]

3641 Whicker Pointe

Kalamazoo Michigan 49006

Taxing Authority (City or Township)

City Of Kalamazoo (KALAMAZOO)

County

Kalamazoo

Please Explain the Reason for this Appeal:

Property Tax Appeal - Initial Taxable Value set too high. 

We respectfully appeal the initial taxable value of our property, as it appears overstated relative to current market conditions for condominiums in this locality.

Following the transfer of ownership, the City increased both the State Equalized Value (SEV) and Taxable SEV by 11.3% ($212,900 to $237,000)due to uncapping 

from the previous owner. We believe this initial uncapped taxable value is set too high and does not reflect actual market trends.

Our purchase price of $406,000 was the result of an arm’s-length transaction, with the property remaining on the market for over 12 months prior to sale. This 

extended exposure suggests that the final sale price accurately reflects fair market value under prevailing conditions.

A review of comparable condominium sales within our subdivision does not support the level of increase applied:

•

Annual appreciation rates range from a high of approximately 7.7% (our subject property) to 0 (for those properties which sold for less than previous 

purchase

•

Several units have sold for less than their prior purchase prices, including a neighboring unit

•

The home directly across from ours experienced only a 1.09% average annual increase (approximately 3.31% total) from late 2022 to sale in Jan. 2026

These comparables demonstrate that market appreciation has been modest and inconsistent, not sufficient to justify a 11.3% increase in taxable value.

Broader housing market data further supports this conclusion. According to data from the Michigan Regional Information Center (2025), average sales prices 

declined by 0.01% between April 2024 and April 2025. Additionally, reporting in the Wall Street Journal (Nicole Friedman) indicates a broader national trend of 

declining or stabilizing home prices.

Page 2

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA 

DIRECTOR

2 of 3

While some sources suggest approximately 6% average price growth citywide, this figure includes all property types and does not reflect condominium-specific 

trends, which are more relevant to this appeal.

Jurisdictional Issues:

Did you protest the classification at the March Board of Review? No

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

Other, please explain

Explanation: This was to appeal property tax on a personally occupied residence.

Year(s) Under Appeal:

1

Classification Information:

Parcel Identification Number:

06-19-218-034

Current Classification of Property as established by Board of Review: Real (check one)

 Residential (check one)

What do you believe is the property’s classification? Real (check one)

 Residential (check one)

If improved property, how is the property currently being used?

 

If improved property, for what use was the property designed?

 

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

Petitioner’s Signature: 

/s/ Johnny Yee

Attorney or Authorized Agent’s Signature:

/s/

Page 3

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA 

DIRECTOR

3 of 3

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.

A fee of $75.00 is required for the filing of a classification appeal.

Does the subject property have a principal residence exemption of at least 50% as of the date of the filing of this petition?

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

Johnny Yee,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 26-001461

City Of Kalamazoo,

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: June 10, 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

Johnny Yee

3641 Whicker Pointe

Kalamazoo , MI 49006

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

Johnny Yee,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 26-001461

City Of Kalamazoo,

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: June 10, 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

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Page 1

1 of 1

Docket #: 26-001461

Party Filing Document

Party Filing Document: 

 Petitioner

 Petitioner

 

 

If 'other', Identify: 

File

Document Type: 

 

 

fuFile:

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Page 1

STA

TATE

TE OF MICHIGAN 

GR

GRETCHEN WHITMER 

DEPARTMENT O

 OF LI

LICENSING AND R

 REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOV

OVERNOR

OR 

L

 

DIRECTOR

TOR 

ANSING

 

 

MICHIG

CHIGAN 

N TAX TRI

RIBUNAL

UNAL · 611 W. OTTAWA ST., LANSI

NSING

NG, MI 48933 · 517-335-9

-9760 

PO BOX 30232, LANSI

NSING

NG, MI 48909 · Other Ca

Carririers: 2407 N.

N. GRAND 

RAND RIVER AVE., LANS

NSING

NG, MI 48906 

MICHIGAN TAX TRIBUNAL REFUND REQUEST 

Payee Name: 

Payee Address: 

______________________________________________________________

____________________________________________________________

_______________________

___________

MTT Docket No:

Amount of Refund Requested: $

Reason for Refund: 

_____________________________________________________________

__________________________________________________________________

Payment Information: 

☐Filing/Motion Fee Overpaid 

☐Duplicate Docket 

☐Other

_____________________________________________

___________________________________________________________

___________________________________________________________________

_____________________________________________________

_______________________________________________________

_

_ 

_________________________________________________________________________

Check #:

Validation/Confirmation #:

 

Requestor’s Signature:

 

Date of Payment: 

Docket Lookup Line # of Payment:

 

For Tribunal Use Only:

Computation of Refund Amount: 

_____________________

______________________

______________________

___________________________

Granted: 

Amount Due: 

$

Amount Refunded: $

Prepared by:_

Date:

 

$_

Amount paid: 

☐

Denied: 

☐

__________________________

 

Date:

Authorized by:_

______________________

 

Date:

Audited/Entered by:_

_______________________

________________

Refund Denied by:_

Date:

Johnny Yee

3641 Whicker Pointe Kalamazoo MI 49006

26-001461

75.00



 

Line #1

5/26/2026

26052686965458

Johnny Yee

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Page 1

Br CT 

AA 

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 

Do not use this form to appeal Classification, Principal Residence Exemption, Qualified Agricultural Exemption, Other 

Exemptions, Special Assessments, or Non-Property tax disputes. 

Pursuant to Tax Tribunal Rule (TTR) 279, you MUST submit a copy of the notice giving rise to the appeal (i.e., Board of 

Review Decision or other notice) with this petition, if applicable. 

If you do not submit this document, you may be held in 

default. 

Section 1: Petitioner's Contact Information 

First Name 

M1. 

Last Name/Company Name 

Johnny 

Yee 

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

3641 Whicker Pointe 

City or Town 

State 

ZIP Code 

Kalamazoo 

Mi 

49006 

Telephone Number 313-268-6026 

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

jyee821@yahoo.com 

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

First Name 

[XN 

Last Name 

n/a 

Firm Name (if any) 

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

City or Town 

State 

ZIP Code 

Telephone Number 

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

Section 3: Subject Property Information *use the multiple parcel form for additional, contiguous parcels. 

How many parcels are you 

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

appealing? 

0 Yes* 

a No** 

1 

Property Address (No., Street) 

3641 Whicker Pointe 

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

City or Town 

County Kal 

State 

ZIP Code 

Kalamazoo 

alamazoo 

Mi 

49006

Page 2

= 

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON |. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

Section 4: Check which of the following you are appealing (check ai that apply) 

[0 True Cash and Taxable Value 

Taxable Value Only (calculation) 

Uncapping of Taxable Value 

Section 5: Explain the Reason for this Appeal 

Property Tax Appeal — Initial Taxable Value Set Too High 

We respectfully appeal the initial taxable value of our property, as it appears overstated 

relative to current market conditions for condominiums in this locality. Following the 

transfer of ownership, the City increased both the State Equalized Value (SEV) and the 

Taxable SEV by 10.8% (from $212,900 to $236,000) due to uncapping from the 

previous owner. We believe this initial uncapped value is set too high and does not 

accurately reflect actual market trends. 

Our purchase price of $406,000 resulted from an arm's-length transaction, with the 

property remaining on the market for over 12 months prior to sale. This extended 

exposure period strongly indicates that the final sale price reflects fair market value 

under prevailing conditions. This home previously sold in 2018 for 335,000, reflecting in 

a annualized increase of 7.75%. 

A review of comparable sales within and near our subdivision does not support the level 

of increase applied: 

Section 6: Jurisdictional Issues 

Did you protest the assessment at a Board of Review (BOR)? [4] Yes 

[mm] No 

If Yes, check which BOR you attended: 

March 

O00 July 

Od December 

If No, pl: 

check the 

icable 

r 

(8): 

O Not required to attend 

O Appealing a purported Clerical Error or Mutual Mistake of Fact (if yes, include explanation in Section 5) 

Appealing within 35 days of State Tax Commission Order 

0 Appealing within 35 days of receipt of Notice of Uncapping 

O Other 

If you checked “other” above, explain:

Page 3

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON |. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

Section 7: Valuation Information +use the muttipte parce! form for additional, contiguous parcels. 

Parcel Number: 06-19-218-034 

Classification of Property: 

Real] 

Personal [J (check one) 

Agricultural (J Commercial (J 

Industrial (J 

Residential @ 

 Timber-Cutover [J 

Developmental (1 

Utility 

(J (check one) 

Assessed Value (also known as State Equalized Value) 

established 

| 

Ti 

Value 

ned by the Board of Review: 

by the Board of Review: 

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

412,000.00 

What do you believe is the assessed value? (multiply true cash 

What do you believe is the taxable value? (cannot exceed 

value by 5) 

206,000.00 

assessed value) 206,000.00 

Fee Information 

Does the property have a Principal Residence Exemption of at least 50% as of the date of the filing of this petition for all tax years at 

issue? 

Mves 

[dno 

If you answered yes to the above question, you are not required to pay any filing fees. 

If the property does not have a Principal Residence Exemption of at least 50% as of the date of the filing of this petition for all tax years at 

issue, the filing fee is based on the greater of the State Equalized Value

Page 4

P

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Page 1

1 of 1

Docket #: 26-001461

Party Filing Document

Party Filing Document: 

 Petitioner

 Petitioner

 

 

If 'other', Identify: 

File

Document Type: 

 

 

fuFile:

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

CLASSIFICATION APPEAL

MTT DOCKET NO. 

Petitioner’s Contact Information:

Filer Type:

Individual

Local Unit of Government:

First Name

Johnny

M.I.

Last Name

Yee

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

3641 Whicker Pointe

City or Town

Kalamazoo

State

Michigan

ZIP Code

49006

Telephone Number

3132686026

E-mail Address

jyee821@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, City, St, ZIP) [If multiple, list first property’s address]

3641 Whicker Pointe

Kalamazoo Michigan 49006

Taxing Authority (City or Township)

City Of Kalamazoo (KALAMAZOO)

County

Kalamazoo

Please Explain the Reason for this Appeal:

Property Tax Appeal - Initial Taxable Value set too high. 

We respectfully appeal the initial taxable value of our property, as it appears overstated relative to current market conditions for condominiums in this locality.

Following the transfer of ownership, the City increased both the State Equalized Value (SEV) and Taxable SEV by 11.3% ($212,900 to $237,000)due to uncapping 

from the previous owner. We believe this initial uncapped taxable value is set too high and does not reflect actual market trends.

Our purchase price of $406,000 was the result of an arm’s-length transaction, with the property remaining on the market for over 12 months prior to sale. This 

extended exposure suggests that the final sale price accurately reflects fair market value under prevailing conditions.

A review of comparable condominium sales within our subdivision does not support the level of increase applied:

•

Annual appreciation rates range from a high of approximately 7.7% (our subject property) to 0 (for those properties which sold for less than previous 

purchase

•

Several units have sold for less than their prior purchase prices, including a neighboring unit

•

The home directly across from ours experienced only a 1.09% average annual increase (approximately 3.31% total) from late 2022 to sale in Jan. 2026

These comparables demonstrate that market appreciation has been modest and inconsistent, not sufficient to justify a 11.3% increase in taxable value.

Broader housing market data further supports this conclusion. According to data from the Michigan Regional Information Center (2025), average sales prices 

declined by 0.01% between April 2024 and April 2025. Additionally, reporting in the Wall Street Journal (Nicole Friedman) indicates a broader national trend of 

declining or stabilizing home prices.

Page 2

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA 

DIRECTOR

2 of 3

While some sources suggest approximately 6% average price growth citywide, this figure includes all property types and does not reflect condominium-specific 

trends, which are more relevant to this appeal.

Jurisdictional Issues:

Did you protest the classification at the March Board of Review? No

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

Other, please explain

Explanation: This was to appeal property tax on a personally occupied residence.

Year(s) Under Appeal:

1

Classification Information:

Parcel Identification Number:

06-19-218-034

Current Classification of Property as established by Board of Review: Real (check one)

 Residential (check one)

What do you believe is the property’s classification? Real (check one)

 Residential (check one)

If improved property, how is the property currently being used?

 

If improved property, for what use was the property designed?

 

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

Petitioner’s Signature: 

/s/ Johnny Yee

Attorney or Authorized Agent’s Signature:

/s/

Page 3

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA 

DIRECTOR

3 of 3

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.

A fee of $75.00 is required for the filing of a classification appeal.

Does the subject property have a principal residence exemption of at least 50% as of the date of the filing of this petition?

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