Record Finder / 25-003019-TT
Michigan
Martin Jeff Heppler, Petitioner Vs. Township Of Emmett, Respondent
- Petitioner
- Martin Jeff Heppler
- Respondent
- Township Of Emmett
Case overview
- Docket number
- 25-003019-TT
- Status
- Disposed
- 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 |
|---|---|---|---|---|---|---|
| 4 | Order of Dismissal | Not recorded | Not recorded | 08/07/2025 | Not recorded | Download |
| 3 | Petition has been verified | PET | 1 | 08/05/2025 | Not recorded | Download |
| 2 | Notice of Docket Number ET | Not recorded | Not recorded | 07/31/2025 | Not recorded | Download |
| 1 | A petition was received. | PET | Not recorded | 06/23/2025 | $0.00 | Download |
Documents
Order_of_Dismissal.2025-08-07_13-11-45.0000.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 Martin Jeff Heppler, Petitioner, MICHIGAN TAX TRIBUNAL ENTIRE TRIBUNAL v MTT Docket No. 25-003019 Township Of Emmett, Respondent. ORDER OF DISMISSAL The Tribunal has reviewed the file in the above-captioned case and finds that: The issue in this case is already pending in another case and, as such, this appeal is duplicative and shall be dismissed. Therefore, IT IS ORDERED that the case is DISMISSED. This order resolves all pending issues and closes the case. APPEAL RIGHTS If you disagree with the final decision in this case, you may file a motion for reconsideration with the Tribunal or a claim of appeal with the Michigan Court of Appeals. A motion for reconsideration must be filed with the Tribunal with the required filing fee within 21 days from the date of entry of the final decision. Because the final decision closes the case, the motion cannot be filed through the Tribunal’s web-based e-filing system; it must be filed by mail or personal service. The fee for the filing of such motions is $50.00 in the Entire Tribunal and $25.00 in the Small Claims Division, unless the Small Claims decision relates to the valuation of property and the property had a principal residence exemption of at least 50% at the time the petition was filed or the decision relates to the grant or denial of a poverty or disabled veterans exemption and, if so, there is no filing fee. You are required to serve a copy of the motion on the opposing party by mail or personal service or by email if the opposing party agrees to electronic service, and proof demonstrating that service must be submitted with the motion. Responses to motions for reconsideration are prohibited and there are no oral arguments unless otherwise ordered by the Tribunal. Alternatively, you may file a claim of appeal with the Michigan Court of Appeals. If the claim is filed within 21 days of the entry of the final decision, it is an “appeal of right.” If
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MTT Docket No. 25-003019 Page 2 of 6 the claim is filed more than 21 days after the entry of the final decision, it is an “appeal by leave.” A copy of the claim of appeal must be filed with the Tribunal to certify the record on appeal. There is no certification fee. By:___________________________________ Patricia L. Halm, Tribunal Chair Entered: August 7, 2025 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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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 Martin Jeff Heppler, Petitioner, MICHIGAN TAX TRIBUNAL ENTIRE TRIBUNAL v MTT Docket No. 25-003019 Township Of Emmett, Respondent. ORDER OF DISMISSAL The Tribunal has reviewed the file in the above-captioned case and finds that: The issue in this case is already pending in another case and, as such, this appeal is duplicative and shall be dismissed. Therefore, IT IS ORDERED that the case is DISMISSED. This order resolves all pending issues and closes the case. APPEAL RIGHTS If you disagree with the final decision in this case, you may file a motion for reconsideration with the Tribunal or a claim of appeal with the Michigan Court of Appeals. A motion for reconsideration must be filed with the Tribunal with the required filing fee within 21 days from the date of entry of the final decision. Because the final decision closes the case, the motion cannot be filed through the Tribunal’s web-based e-filing system; it must be filed by mail or personal service. The fee for the filing of such motions is $50.00 in the Entire Tribunal and $25.00 in the Small Claims Division, unless the Small Claims decision relates to the valuation of property and the property had a principal residence exemption of at least 50% at the time the petition was filed or the decision relates to the grant or denial of a poverty or disabled veterans exemption and, if so, there is no filing fee. You are required to serve a copy of the motion on the opposing party by mail or personal service or by email if the opposing party agrees to electronic service, and proof demonstrating that service must be submitted with the motion. Responses to motions for reconsideration are prohibited and there are no oral arguments unless otherwise ordered by the Tribunal. Alternatively, you may file a claim of appeal with the Michigan Court of Appeals. If the claim is filed within 21 days of the entry of the final decision, it is an “appeal of right.” If
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MTT Docket No. 25-003019 Page 4 of 6 the claim is filed more than 21 days after the entry of the final decision, it is an “appeal by leave.” A copy of the claim of appeal must be filed with the Tribunal to certify the record on appeal. There is no certification fee. By:___________________________________ Patricia L. Halm, Tribunal Chair Entered: August 7, 2025 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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STATE OF MICHIGAN GRETCHEN WHITMER GOVERNOR DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS LANSING MARLON I. BROWN,
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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.
Martin Jeff Heppler.pdfRead complete document text →
Read document text excerpt
Page 1
RECEIVED JN 28 2025 fy ey N ol MICHIGAN Tax A pz STATE OF MICHIGAN GRETCHEN WHITMER DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS MARLON |. BROWN, DPA GOVERNOR LANSING DIRECTOR Mortpg Jei¥ Hepuloo MICHIGAN TAX TRIBUNAL Petitioner(s’ \% MTT Docket No. Fret? py Ss 7 Lodged Fpwgr 7 Respondent(s) ENTIRE TRIBUNAL PROPERTY TAX PETITION 1. Property Parcel No: _ 0 - mp @ - ps” pp (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 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 Comm cpvit nt
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MTT Docket No. Page 2 of 4 8. 10. 11. 12. 13. 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 Calton County. The property or properties’ address is: A AA aE E rs pga 7 The assessment or assessments at issue were established by the (applicable local governmental unit): OE AN EE er Petitioner's legal residence or principal office address is: Plast Tx 7 et fe cs EY This appeal involves issues relating to the (check all that are applicable): 1. the property or properties’ true cash and taxable values L the property or properties’ taxable value only If the property or properties’ taxable value is at issye, is there a dispute as to the value of an addition or loss? _ Yes No uniformity of
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augustapd@tds.net From: Fowler, Will <Will.Fowler@colliers.com> Sent: Thursday, April 17, 2025 3:38 PM To: Augustapd@tds.net Subject: Appraisal Quote 2000 E. Columbia Hi Jeff, After looking over the property, the fee would be $3,500 with a valuation date of 12/31/2024. If you are able to appeal the 2024 taxes to (valuation date of 12/31/2023), | could add a second value in the single report for an additional $750 or a total of $4,250. 1 can complete this appraisal in 15 business days from engagement and payment of a retainer. Again, here was my quick and dirty analysis. My as-is estimate of your pay 2025 taxes is $14,434 Based on your purchase price of $300k, and increased by 6% per year, your modified taxes would be $9,613. This is probably a best case scenario. The savings would be $4,821 for pay 2025. Again, there are no guarantees that 1). | will appraise the property for any particular dollar amount and 2) that you will win. if you were going to hire me to testify that would be an additional fee charged hourly (doesn’t usually happen). Thanks and let me know if you have any questions! Best, Will Fowler, MAI Valuation Services Director | Grand Rapids Valuation & Advisory Services will. fowler@colliers.com Direct: +1 616 988 5843 | Mobile: +1 616 970 8040 We've Moved New Address: 333 Bridge St. NW, Suite 1010 | Grand Rapids, MI 49504 | United States Lid & 3 © of) colliers.com | View Privacy Policy
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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 vear 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 262.3 ] 237 £re 20 vf gE ans” naz, S00 17. Petitioner contends that the values for the property identified above are: Tax Year True Cash Value State Equalized Value Taxable Value dod ER RT) JIL, sos id 2 15% sens 18. The values in dispute for the property identified above are: Tax Year True Cash Value State Equalized Value Taxable Value 19. Petitioner requests the following relief (attach additional page if necessary): FF 7 pv “ va + - Redisone pp add Vo lee wod red Foie Sr
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MTT Docket No. Page 4 of 4 Signature o Petitioner's Authorized Representative or, if none, Petitioner: yz LY Hd 7 ’ id Morb, Jedd oy a Email Address: ,,,, os oot ad 7 7 Mailing Address: 20. Date: A EZ
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Colliers INTERNATIONAL FORMER RECREATIONAL CENTER 2000 East Columbia Ave. Battle Creek, Michigan 49014 APPRAISAL REPORT Date of Report: May 29, 2025 Colliers File #: GRR250041
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COLLIERS INTERNATIONAL . LETTER OF TRANSMITTAL vawationaaovisorvservices | Colliers INTERNATIONAL 333 Bridge Street NW, Suite 1010 Grand Rapids, MI 49504 USA MAIN+1 616 774 3500 FAX +1616 242 0612 wes www.colliers.com/valuationadvisory May 29, 2025 Martin Jeffrey Heppler Owner P.O. Box 281 Richland, MI 49083 RE: Former Recreational Center 2000 East Columbia Ave. Battle Creek, Michigan 49014 Colliers File #: GRR250041 Mr. Heppler: Pursuant with our engagement, the above captioned property was appraised utilizing best practice appraisal principles
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TA
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ET_Notice_of_Docket_Number.2025-07-31_13-46-41.0000.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 Martin Jeff Heppler, Petitioner, MICHIGAN TAX TRIBUNAL v MTT Docket No.: 25-003019 Township Of Emmett, 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: July 31, 2025 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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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 Martin Jeff Heppler, Petitioner, MICHIGAN TAX TRIBUNAL v MTT Docket No.: 25-003019 Township Of Emmett, 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: July 31, 2025 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.
Martin Jeff Heppler.pdfRead complete document text →
Read document text excerpt
Page 1
RECEIVED JN 28 2025 fy ey N ol MICHIGAN Tax A pz STATE OF MICHIGAN GRETCHEN WHITMER DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS MARLON |. BROWN, DPA GOVERNOR LANSING DIRECTOR Mortpg Jei¥ Hepuloo MICHIGAN TAX TRIBUNAL Petitioner(s’ \% MTT Docket No. Fret? py Ss 7 Lodged Fpwgr 7 Respondent(s) ENTIRE TRIBUNAL PROPERTY TAX PETITION 1. Property Parcel No: _ 0 - mp @ - ps” pp (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 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 Comm cpvit nt
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MTT Docket No. Page 2 of 4 8. 10. 11. 12. 13. 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 Calton County. The property or properties’ address is: A AA aE E rs pga 7 The assessment or assessments at issue were established by the (applicable local governmental unit): OE AN EE er Petitioner's legal residence or principal office address is: Plast Tx 7 et fe cs EY This appeal involves issues relating to the (check all that are applicable): 1. the property or properties’ true cash and taxable values L the property or properties’ taxable value only If the property or properties’ taxable value is at issye, is there a dispute as to the value of an addition or loss? _ Yes No uniformity of
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augustapd@tds.net From: Fowler, Will <Will.Fowler@colliers.com> Sent: Thursday, April 17, 2025 3:38 PM To: Augustapd@tds.net Subject: Appraisal Quote 2000 E. Columbia Hi Jeff, After looking over the property, the fee would be $3,500 with a valuation date of 12/31/2024. If you are able to appeal the 2024 taxes to (valuation date of 12/31/2023), | could add a second value in the single report for an additional $750 or a total of $4,250. 1 can complete this appraisal in 15 business days from engagement and payment of a retainer. Again, here was my quick and dirty analysis. My as-is estimate of your pay 2025 taxes is $14,434 Based on your purchase price of $300k, and increased by 6% per year, your modified taxes would be $9,613. This is probably a best case scenario. The savings would be $4,821 for pay 2025. Again, there are no guarantees that 1). | will appraise the property for any particular dollar amount and 2) that you will win. if you were going to hire me to testify that would be an additional fee charged hourly (doesn’t usually happen). Thanks and let me know if you have any questions! Best, Will Fowler, MAI Valuation Services Director | Grand Rapids Valuation & Advisory Services will. fowler@colliers.com Direct: +1 616 988 5843 | Mobile: +1 616 970 8040 We've Moved New Address: 333 Bridge St. NW, Suite 1010 | Grand Rapids, MI 49504 | United States Lid & 3 © of) colliers.com | View Privacy Policy
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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 vear 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 262.3 ] 237 £re 20 vf gE ans” naz, S00 17. Petitioner contends that the values for the property identified above are: Tax Year True Cash Value State Equalized Value Taxable Value dod ER RT) JIL, sos id 2 15% sens 18. The values in dispute for the property identified above are: Tax Year True Cash Value State Equalized Value Taxable Value 19. Petitioner requests the following relief (attach additional page if necessary): FF 7 pv “ va + - Redisone pp add Vo lee wod red Foie Sr
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MTT Docket No. Page 4 of 4 Signature o Petitioner's Authorized Representative or, if none, Petitioner: yz LY Hd 7 ’ id Morb, Jedd oy a Email Address: ,,,, os oot ad 7 7 Mailing Address: 20. Date: A EZ
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Colliers INTERNATIONAL FORMER RECREATIONAL CENTER 2000 East Columbia Ave. Battle Creek, Michigan 49014 APPRAISAL REPORT Date of Report: May 29, 2025 Colliers File #: GRR250041
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COLLIERS INTERNATIONAL . LETTER OF TRANSMITTAL vawationaaovisorvservices | Colliers INTERNATIONAL 333 Bridge Street NW, Suite 1010 Grand Rapids, MI 49504 USA MAIN+1 616 774 3500 FAX +1616 242 0612 wes www.colliers.com/valuationadvisory May 29, 2025 Martin Jeffrey Heppler Owner P.O. Box 281 Richland, MI 49083 RE: Former Recreational Center 2000 East Columbia Ave. Battle Creek, Michigan 49014 Colliers File #: GRR250041 Mr. Heppler: Pursuant with our engagement, the above captioned property was appraised utilizing best practice appraisal principles
Page 8
TA
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.