Kay V Wenger Petitioner V City Of Albion Respondent

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. 26-003907

 

Respondent’s Contact Information:

Filer Type:

Local Unit of Government

Local Unit of Government:

City Of Albion (CALHOUN)

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

Daniel

M.I. 

K

Last Name

Currie

Firm Name (if any)

WCA Assessing

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

112 W Cass St

City or Town

Albion

State

 Michigan

ZIP Code

49224

Telephone Number

5176297192

E-mail Address

assessor@cityofalbionmi.gov

 

 

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.

N/A 

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

No

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 of the subject property is correctly set at 50% of the true cash value. All values correctly established in accordance with law.

 

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:

13-51-000-523-00

Classification of Property: Real (check one)

 Residential (check one)

Current Assessed Value as established by the Board of Review:

75900

Current Taxable Value as established by the Board of Review:

41866

What do you believe is the fair market value?

151800

What do you believe is the taxable value?

41866

 

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

Respondent’s Signature: 

/s/ Daniel K. Currie

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

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

Kay V Wenger,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 26-003907

City Of Albion,

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 27, 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

Kay V Wenger

1275 Berrytown Td

Gillett , PA 16925

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

Kay V Wenger,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 26-003907

City Of Albion,

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 27, 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

RECEIVED 

AUG 2 4 2025 

MICHIGAN TAX TRIB! 

STATE OF MICHIGAN 

UNAL 

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 

Flrst Name 

Ml 

Last Name/Company Name 

Kay 

\ 

Wenger 

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

1275 Berrytown Road 

City or Town 

State 

ZIP Code 

Gillett 

PA 

16925 

Telephone Number 

734 730 8778 

Email Address (do not enter uniess you want MTT to send all correspondence via emall) 

Section 2: Petitioner's Attorney/Authorized Representative’s Contact information 

First Name 

ML 

Last Name 

Firm Namo (if any) 

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

City or Town 

State 

2IP Code 

Telephone Number 

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

Section 3: Subject Prop erty Information use the muitiple parcel form for additional, contiguous parcels. 

How many parcels are you 

appealing? 

1 

If 

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

_. Yes* 

Foy No 

*1f No, you must file separate appeals for each parce! 

Property Address (No., Street) 

314 E Michigan Ave 

City or Town 

County 

State 

ZIP Code 

Albion 

Calhoun 

Mi 

49224

Page 2

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON 1. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

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

[4 True Cash and Taxable Value 

Taxable Value Only (calcutation) 

[1 Uncapping of Taxable Value 

Section 5: Explain the Reason for this Appeal 

The 2026 Assessed value far exceeds the true market value of the home, We are dealing with 

structural defects, a partially gutted interior, a failed foundation, a leaking roof, distressed siding 

and gutters, zero bathrooms on the premises, etc. 

The home can no longer be insured due to severe functional obsolescence and requires 

a full 

roof replacement. 

If the home were to be placed on the market for sale, a cash buyer would be 

required. 

No lending institution would finance a partially gutted home. 

** Cost to cure estimates and a 2026 appraisal from a licensed appraiser are available upon 

request ** 

Additionally: 

a mathmatical calculation error appears to exist with regard to the 2026 Taxable 

Value. The taxable value from the City exceeds 50% of the Assessed Value. 

Section 6: Jurisdictional Issues 

Did you protest the assessment at a Board of Review (BOR)? [74] Yes 

[8] No 

If Yas, check which BOR you attended: 

March 

0 July 

[Hl] December 

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

Not required to attend 

[ll] Appealing a purported Clerical Error or Mutual Mistake of Faot (if yes, include expianation in Section 5) 

0 Appeating within 35 days of State Tax Commission Order 

0 Appealing within 35 days of receipt of Notice of Uncapping 

3 other 

{fyou checked “other” above, explain: 

Filed L. 4035 in March in writing. Was not required to attend.

Page 3

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STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON |. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

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

Parcel Number: 

51 

000 

523 

00 

Classification of Property: 

~~ Real 

Personal J (check one) 

Agricultural J 

Commercial J 

Industrial 

CJ 

Residential B 

 Timber-Cutover [1 

Developmental 

[J 

Utility 

0 

(check one) 

Assessed Value (also known as State Equalized Value) established | Taxable Value established by the Board of Review: 

by the Board of Review: 

75,900 

41,866 

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

31,600 

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

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

value by .5) 

15,800 

assessed value) 

15,800 

Fee Information 

Does the property have a Principal Residence Exemption of at least 60% as of the date of the filing of this petition for all tax years at 

issue? 

[7%] Yes 

O No 

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 or Taxable Value in dispute. 

If you are appealing more than one 

parcel, the parcel with the highest State Equalized Value or Taxable Value in dispute will be used to determine your filing fee, plus $25.00 

will be added for each additional parcel being appealed, not to exceed a total filing fee of $1,000.00 

If your property is residential property (see MCL 205.762) and 

the State Equalized Value or Taxable Value in contention is: 

Filing Fee Is: 

$100,000.00 and under 

$125.00 

$100,000.01 to $500,000.00 

$200.00 

$Over $500,000.00 

$300.00 

If the property is 

NOT residential property (see MCL 205.762) and 

the State Equalized Value or Taxable Value in contention is: 

Filing Fee is: 

$100,000.00 and under 

$260.00 

* Plus $25.00 for each additional parcel, as indicated above. 

If the property is 

NOT residential property and the State Equalized Value or Taxable Value in dispute is $100,000.01 or greater the 

appeal does not qualify for Small Claims. Therefore, an Entire Tribunal petition must be filed. 

Signature *required 

fo 

Petitioner or Attorney/Authorized Representative’s

Page 4

PMD

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.