Michigan

Kre- Jup-Mi LLC Petitioner Vs. City Of Battle Creek Respondent

Petitioner: Kre- Jup-Mi LLC
Respondent: City Of Battle Creek

Case overview

Docket number: 26-001544-TT
Status: Default Respondent
CaseType: ET Property
Division: ET
County: Calhoun
Judge: No judge assigned

Docket history

Line #	Subject	Filer	Line Ref	Enter Date/Post Mark	Fee	Related Item
8	Proof of Service of Misc Documents was received.	Not recorded	Not recorded	09/08/2026	Not recorded	Download
Not recorded	Not recorded	Not recorded	Not recorded	Not recorded	Not recorded	Download
7	Appearance	Not recorded	Not recorded	09/08/2026	Not recorded	Download
Not recorded	Not recorded	Not recorded	Not recorded	Not recorded	Not recorded	Download
6	Answer was received	RESP	Not recorded	09/08/2026	Not recorded	Download
Not recorded	Not recorded	Not recorded	Not recorded	Not recorded	Not recorded	Download
5	Order of Default of Respondent	Not recorded	Not recorded	09/04/2026	Not recorded	Download
4	Petition has been verified	PET	1	08/18/2026	Not recorded	Download
Not recorded	Not recorded	Not recorded	Not recorded	Not recorded	Not recorded	Download
3	Notice of Docket Number ET	Not recorded	Not recorded	08/18/2026	Not recorded	Download
2	Proof of service of petition was received.	Not recorded	Not recorded	07/22/2026	Not recorded	Download
Not recorded	Not recorded	Not recorded	Not recorded	Not recorded	Not recorded	Download
1	A petition was received.	PET	Not recorded	05/27/2026	$600.00	Download
Not recorded	Not recorded	Not recorded	Not recorded	Not recorded	Not recorded	Download

Documents

Proof of Service Appearance&Answer.pdfRead complete document text →

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Page 1

STATE OF MICHIGAN 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MICHIGAN TAX TRIBUNAL 

 

KRE-JUP-MI LLC, 

 

 

Petitioner, 

 

 

 

 

 

 

 

MTT Docket No. 26-001544 

 

v. 

 

 

 

 

 

 

Parcel No. 0086-00-940-0 

 

 

 

 

 

 

 

 

City of Battle Creek, 

 

 

Respondent. 

 

 

FRIEDMAN REAL ESTATE 

John-Paul Wolfe 

Attorney for Petitioner 

34975 W. Twelve Mile Road 

Farmington Hills, MI 48331 

(248) 848-4154 

taxappeals@freg.com 

 

 

CITY ATTORNEY’S OFFICE 

C. Marcel Stoetzel, III (P61912) 

Attorney for Respondent 

10 North Division Street, Suite 216 

Battle Creek, MI 49014 

(269) 966-3385 

cmstoetzel@battlecreekmi.gov 

 

 

PROOF OF SERVICE 

 

 

Jenna Bagent deposes and says that on the 8th day of September 2026, she served a copy 

of an Appearance, Respondent’s Answer and Affirmative Defenses, and a Proof of Service 

in the above-captioned matter on behalf of Respondent City by email, pursuant to MCR 2.107(G) 

as amended by Administrative Order 2020-08 effective July 26, 2021, upon Petitioner’s agent. 

 

 

John-Paul Wolfe at email: taxappeals@freg.com 

 

I declare that the above information is true to the best of my information, knowledge and belief. 

 

 

 

 

 

 

 

 

 

 

 

 

 

Dated: September 8, 2026 

 

/s/ Jenna Bagent 

 

Jenna Bagent 

Legal Assistant

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SubsequentFiling.pdfRead complete document text →

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Page 1

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA

DIRECTOR

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

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

MICHIGAN TAX TRIBUNAL

Docket Number: 26-001544

Is this case currently pending in the Small Claims Division? No

Party Filing Document 

Respondent

Files

Document Type: Proof of Service: Misc Documents

Attachment File Name: Proof of Service Appearance&Answer

Fee Information

Filing Fee: $ 0.00

Payment Information

Payment: $ 0.00

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Appearance.pdfRead complete document text →

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Page 1

STATE OF MICHIGAN 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MICHIGAN TAX TRIBUNAL 

 

KRE-JUP-MI LLC, 

 

 

Petitioner, 

 

 

 

 

 

 

 

MTT Docket No. 26-001544 

 

v. 

 

 

 

 

 

 

Parcel No. 0086-00-940-0 

 

 

 

 

 

 

 

 

City of Battle Creek, 

 

 

Respondent. 

 

 

FRIEDMAN REAL ESTATE 

John-Paul Wolfe 

Attorney for Petitioner 

34975 W. Twelve Mile Road 

Farmington Hills, MI 48331 

(248) 848-4154 

taxappeals@freg.com 

 

 

CITY ATTORNEY’S OFFICE 

C. Marcel Stoetzel, III (P61912) 

Attorney for Respondent 

10 North Division Street, Suite 216 

Battle Creek, MI 49014 

(269) 966-3385 

cmstoetzel@battlecreekmi.gov 

 

 

APPEARANCE 

 

 

 

Pursuant to MCR 7.204(G), C. Marcel Stoetzel, III, hereby enters his Appearance as 

counsel of record on behalf of Respondent City of Battle Creek in the above-captioned civil 

litigation. 

 

 

 

 

 

 

 

Respectfully submitted, 

 

 

 

 

 

 

 

Dated: September 8, 2026 

 

/s/ C. Marcel Stoetzel, III 

C. Marcel Stoetzel, III 

Deputy City Attorney 

City of Battle Creek 

10 North Division Street, Suite 216 

Battle Creek, MI 49014

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SubsequentFiling.pdfRead complete document text →

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Page 1

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA

DIRECTOR

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

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

MICHIGAN TAX TRIBUNAL

Docket Number: 26-001544

Is this case currently pending in the Small Claims Division? No

Party Filing Document 

Respondent

Files

Document Type: Appearance

Attachment File Name: Appearance

Fee Information

Filing Fee: $ 0.00

Payment Information

Payment: $ 0.00

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Answer to Petition.pdfRead complete document text →

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Page 1

STATE OF MICHIGAN 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MICHIGAN TAX TRIBUNAL 

 

KRE-JUP-MI LLC, 

 

 

Petitioner, 

 

 

 

 

 

 

 

MTT Docket No. 26-001544 

 

v. 

 

 

 

 

 

 

Parcel No. 0086-00-940-0 

 

 

 

 

 

 

 

 

City of Battle Creek, 

 

 

Respondent. 

 

 

FRIEDMAN REAL ESTATE 

John-Paul Wolfe 

Attorney for Petitioner 

34975 W. Twelve Mile Road 

Farmington Hills, MI 48331 

(248) 848-4154 

taxappeals@freg.com 

 

 

CITY ATTORNEY’S OFFICE 

C. Marcel Stoetzel, III (P61912) 

Attorney for Respondent 

10 North Division Street, Suite 216 

Battle Creek, MI 49014 

(269) 966-3385 

cmstoetzel@battlecreekmi.gov 

 

 

ANSWER TO PETITION and AFFIRMATIVE DEFENSES 

 

ANSWER 

 

 

NOW COMES RESPONDENT, City of Battle Creek, by and through its attorneys, and in 

answer to Petitioners’ Petition responds as follows: 

1. Property Parcel No: 0086-00-940-0 

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

addressing all other parcels at issue.) 

 

ANSWER: Respondent admits Petitioner’s allegation in Paragraph 1 of its Petition. 

 

2. The property identified above is __X_real ___personal. 

 

ANSWER: Respondent admits Petitioner’s allegation in Paragraph 2 of its Petition. 

 

3. If more than one parcel of real property is under appeal, are the properties contiguous? 

___Yes ___No. (If no, separate Petitions are required for each non-contiguous parcel.) 

 

ANSWER: N/A.

Page 2

4. Are all of the parcels of personal property located on a parcel of real property under

appeal? ___Yes___No. (If no, separate Petitions are required for each parcel of personal

property not located on a parcel of real property under appeal.)

ANSWER: N/A.

5. If parcels of personal property are under appeal, when were the personal property

statements filed by parcel number (attach additional page if necessary):

ANSWER: N/A.

6. The property identified above is classified as commercial-improved.

ANSWER: Respondent admits Petitioner’s allegation in Paragraph 6 of its Petition.

7. If the assessment or assessments at issue were protested, the protest was made to

Respondent’s __March __July __December Board of Review.

ANSWER: N/A.

8. If a protest was required and no protest was made, list the separate and specific facts

upon which Petitioner relies to invoke the Tribunal’s authority over the assessment or

assessments at issue (attach additional page if necessary):

ANSWER: N/A.

If the appeal was not submitted by the deadline for the filing of an appeal for the

classification or classifications of the properties at issue (i.e., May 31 or July 31 of the

tax year involved), list the separate and specific facts upon which Petitioner relies to

invoke the Tribunal’s authority over the assessment or assessments at issue (attach

additional page of necessary):

ANSWER: N/A

Page 3

3 

 

 

10. The property or properties at issue are located in Calhoun County. The property or 

properties’ address is: 

 

 

 

ANSWER: Respondent admits Petitioner’s allegation in Paragraph 10 of its Petition. 

 

11. The assessment or assessments at issue were established by the (applicable local 

government unit): City of Battle Creek. 

 

ANSWER: Respondent admits Petitioner’s allegation in Paragraph 11 of its Petition. 

 

12. Petitioner’s legal residence or principal office address is: 

 

 

 

 

 

ANSWER: Respondent neither admits nor denies Petitioner’s allegation in Paragraph 

12 of its Petition and leaves Petitioner to its proofs. 

 

13. This appeal involves issues relating to the (check all that are applicable): 

 

__X__ the property or properties’ true cash and taxable values 

______ the property or properties’ taxable value only 

 

 

If the property or properties’ taxable value is at issue, is there a dispute as to the 

 

 

value of an additional or loss __Yes __No 

___X__uniformity of the property or properties’ assessment 

______ the property or properties’ exemption from ad valorem taxation 

 under MCL _______ 

 

ANSWER: Respondent admits Petitioner’s allegation in Paragraph 13 of its Petition. 

 

 14. The tax year(s) at issue are: 2026. 

 

ANSWER: Respondent admits Petitioner’s allegation in Paragraph 14 of its Petition. 

 

15. If more than the current tax year is being appealed, list the

Page 4

Page 5

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EntireTribunalCaseISAnswer.pdfRead complete document text →

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Page 1

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA 

DIRECTOR

Entire Tribunal Case Information Sheet - Respondent

MTT DOCKET NO. 26-001544

Section 1: Respondent’s Contact Information

Filer Type: 

Local Unit of Government

Local Unit of Government

City Of Battle Creek (CALHOUN)

First Name

M.I.

Last Name

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

City or Town

State

ZIP Code

Telephone Number

E-mail Address (do not enter unless you want MTT to send all correspondence via e-mail)

 

Section 2: Attorney/Authorized Representative’s Contact Information

First Name

C.

M.I.

Marcel

Last Name

Stoetzel, III

Firm Name (if any)

City of Battle Creek

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

10 N. Division Street, Ste. 216

City or Town

Battle Creek

State

 Michigan

ZIP Code

49014

Telephone Number

(269) 966-3385

E-mail Address (do not enter unless you want MTT to send all correspondence via e-mail)

cmstoetzel@battlecreekmi.gov

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

Respondent or Authorized Attorney/Representative’s Signature: 

C. Marcel Stoetzel, III

/s/

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Order_of_Default_of_Answer.2026-09-04_15-10-36.pdfRead complete document text →

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Page 1

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA

DIRECTOR

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

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

KRE- JUP-MI LLC,

Petitioner, MICHIGAN TAX TRIBUNAL

ENTIRE TRIBUNAL

MTT Docket No. 26-001544

City Of Battle Creek,

Respondent.

ORDER OF DEFAULT

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

Respondent has failed to file an answer. As such, Respondent must file and serve an

answer to the petition and file proof demonstrating service of the answer within 14 days

of the entry of this order. See TTR 235 and 227. Tribunal rules and information on

Entire Tribunal answers can be found on our website at www.michigan.gov/taxtrib.

Therefore,

IT IS ORDERED that Respondent 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 4, 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. 26-001544

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

KRE- JUP-MI LLC,

Petitioner, MICHIGAN TAX TRIBUNAL

ENTIRE TRIBUNAL

MTT Docket No. 26-001544

City Of Battle Creek,

Respondent.

ORDER OF DEFAULT

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

Respondent has failed to file an answer. As such, Respondent must file and serve an

answer to the petition and file proof demonstrating service of the answer within 14 days

of the entry of this order. See TTR 235 and 227. Tribunal rules and information on

Entire Tribunal answers can be found on our website at www.michigan.gov/taxtrib.

Therefore,

IT IS ORDERED that Respondent 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 4, 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

Page 4

MTT

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2845 Capital - 2026 Petition FINAL SIGNED.pdfRead complete document text →

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Page 1

es 

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

KRE-JUP-MI LLC 

, 

MICHIGAN TAX TRIBUNAL 

Petitioner(s) 

v 

MTT Docket No. 

CITY OF BATTLE CREEK 

} 

Respondent(s) 

ENTIRE TRIBUNAL PROPERTY TAX PETITION 

1. 

Property Parcel No: 0086-00-940-0 

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

Form addressing all other parcels at issue.) 

2. 

The property identified above is X real 

___ personal. 

3. 

If more than one parcel of real property is under appeal, are the properties 

contiguous? ___Yes __ No. 

(If no, separate Petitions are required for each non- 

contiguous parcel.) 

4. 

Are all of the parcels of personal property located on a parcel of real property 

under appeal? ___Yes ___ No. 

(If no, separate Petitions are required for each 

parcel of personal property not located on a parcel of real property under 

appeal.) 

5. 

If parcels of personal property are under appeal, when were the personal 

property statements filed by parcel number (attach additional page if necessary): 

6. 

The property identified above is classified as COMMERCIAL-IMPROVED 

7. 

If the assessment or assessments at issue were protested, the protest was made 

to Respondent's 

March 

July 

December Board of Review. 

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

Page 2

MTT Docket No. 

Page 2 of 4 

8. 

10. 

11. 

12. 

13. 

14. 

If a protest was required and no protest was made, list the separate and specific 

facts upon which Petitioner relies to invoke the Tribunal’s authority over the 

assessment or assessments at issue (attach additional page if necessary): 

If the appeal was not submitted by the deadline for the filing of an appeal for the 

classification or classifications of the properties at issue (i.e., May 31 or July 31 

of the tax year involved), list the separate and specific facts upon which 

Petitioner relies to invoke the Tribunal’s authority over the assessment or 

assessments at issue (attach additional page if necessary): 

The property or properties at issue are located in CALHOUN 

County. The 

property or properties’ address is: 

2845 SW Capital Ave, Battle Creek, MI 49015 

The assessment or assessments at issue were established by the (applicable 

local governmental unit): CITY OF BATTLE CREEK 

Petitioner's legal residence or principal office address is: 

Friedman Real Estate Management Company 

34975 W Twelve Mile Road 

Farmington Hills, MI 48331 

This appeal involves issues relating to the (check all that are applicable): 

X 

the property or properties’ true cash and taxable values 

the property or properties’ taxable value only 

If the property or properties’ taxable value is at issue, is there a 

dispute as to the value of an addition or loss? ___ Yes ___No 

X 

uniformity of the property or properties’ assessment 

the property or the properties’ exemption from ad valorem taxation 

under MCL 

The tax year(s) at issue are: 2026

Page 3

MTT Docket No. 

Page 3 of 4 

15. 

If more than the current tax year is being appealed, list the separate and specific 

facts upon which Petitioner relies to invoke the Tribunal’s authority over the prior 

tax year or years (attach additional page if necessary): 

16. 

The values for the property identified above as established by Respondent's 

Board of Review are: 

Tax Year 

True Cash Value 

Assessed Value 

Taxable Value 

2026 

$3,611,200 

$1,805,600 

$1,675,447 

17. 

Petitioner contends that the values for the property identified above are: 

Tax Year 

True Cash Value 

State Equalized Value 

Taxable Value 

2026 

$2,500,000 

$1,250,000 

$1,250,000 

18. 

The values in dispute for the property identified above are: 

Tax Year 

True Cash Value 

State Equalized Value 

Taxable Value 

2026 

$1,111,200 

$555,600 

$425,447 

19. 

Petitioner requests the following relief (attach additional page if necessary): 

Petitioner requests that the Tax Tribunal enter an Order reducing the assessed value, state 

equalized value and taxable value of Petitioner's Property to the figures set forth in Section 

17 of this Petition and requiring Respondent to pay Petitioner any

Page 4

MTT

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EntireTribunalCaseISPetition.pdfRead complete document text →

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Page 1

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA 

DIRECTOR

Entire Tribunal Case Information Sheet - Petitioner

MTT DOCKET NO. 

 

Section 1: Petitioner’s Contact Information

Filer type: 

Organization 

Local Unit of Government

First Name

M.I.

Last Name/Company Name

KRE- JUP-MI LLC

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

34975 W 12 Mile Road

City or Town

Farmington Hills

State

Michigan

ZIP Code

48331

Telephone Number

248-848-4154

E-mail Address (do not enter unless you want MTT to send all correspondence via e-mail)

taxappeals@freg.com

 

 

Section 2: Attorney/Authorized Representative’s Contact Information

First Name

John Paul

M.I.

Last Name

Wolfe

Firm Name (if any)

Friedman Real Estate

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

34975 W 12 Mile Road

City or Town

Farmington Hills

State

Michigan

ZIP Code

48331

Telephone Number

248-848-4154

E-mail Address (do not enter unless you want MTT to send all correspondence via e-mail)

taxappeals@freg.com

 

Section 3: Issue 

Please designate one: 

Valuation 

 

Section 4: Subject Property Information 

How many parcels are you 

appealing?

1

Property Address (No., Street, City, ST, ZIP) [If multiple, list first property’s address]

2845 SW Capital Ave

Battle Creek

Page 2

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA 

DIRECTOR

Michigan

49015

Taxing Authority (City or Township)

City Of Battle Creek (CALHOUN) 

County

Calhoun

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

(*If no, you must file separate appeals for each non-contiguous or non-adjoining parcel.)

N/A

 

 

Section 5: Check which of the following you are appealing (check all that apply) 

True Cash and Taxable Values

If “Other”, please explain:

 

 

Section 6: Valuation Information for Each Parcel under Appeal

Parcel Number:

0086-00-940-0

Classification of Property: Real (check one)

Commercial (check one)

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

1805600.00

Current Taxable Value as established by the Board of Review:

1675447.00

What do you believe is the fair market value (also known as True Cash Value)?

2500000

Multiply the True Cash Value by 50% and enter here. This is your contention of Assessed Value (also known as State Equalized Value).

1250000

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

Fee Information

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.

If the State Equalized Value or Taxable Value in contention is: Your filing fee is:

 

 $100,000.00 and under $250.00

 $100,000.01 to $500,000.00 $400.00

 $Over $500,000.00 $600.00

* Plus $25.00 for each additional parcel, not to exceed a total filing fee of $2,000.00.

Page 3

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA 

DIRECTOR

A fee of $250.00 is required for the filing of a Special Assessment Appeal.

A fee of $250.00 is required for the filing of an Equalization Tax Appeal.

A fee of $250.00 is required for the filing of a Non-Property Tax Appeal.

A fee of $150.00 is required for the filing of a Classification Tax Appeal

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

Petitioner or Attorney/Authorized Representative’s Signature: 

/s/ John Paul Wolfe

Payment Information

Amount: 600

Success: True

Message: ""

Waiver Code:

Transaction Number: 26052787073571

Supporting Waiver Documents:

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ET_Notice_of_Docket_Number.2026-08-18_06-46-40.pdfRead complete document text →

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Page 1

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA

DIRECTOR

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

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

KRE- JUP-MI LLC,

Petitioner,

MICHIGAN TAX TRIBUNAL

MTT Docket No.: 26-001544

City Of Battle Creek,

Respondent.

NOTICE OF DOCKET NUMBER

TAKE NOTICE that an Entire Tribunal petition has been filed and the above-noted

docket number has been assigned to that petition. This docket number shall be noted

on the petition and the petition shall be served within 45 days of the issuance of

this notice, as required by TTR 227 and MCL 205.735a, even if the petition was served

when filed. A proof of service shall also be filed with the Tribunal within 45 days of the

issuance of this notice evidencing the service of the petition.

If you submitted a proof of service with the petition, you must still serve the petition and

file a second proof of service including the docket number, pursuant to this notice.

Failure to serve the petition and file a proof of service within 45 days of the issuance of

the notice may result in the dismissal of this case.

Under TTR 235(1), “[t]he respondent shall file an answer or responsive motion within 28

days after the date of service of the petition with noted docket number.” Failure to do so

will result in Respondent being placed in default.

The docket number also needs to be noted on all other documents submitted in this

case. Further, the assignment of the docket number does not mean that the Tribunal

has authority over the petition or that the petition complies with statutory requirements

or the Tribunal’s rules.

By: Tribunal Clerk

Entered: August 18, 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.