Record Finder / 25-003286-TT
Michigan
Martin Jeff Heppler, Petitioner Vs. Township Of Emmett, Respondent
- Petitioner
- Martin Jeff Heppler
- Respondent
- Township Of Emmett
Case overview
- Docket number
- 25-003286-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 |
|---|---|---|---|---|---|---|
| 9 | Order of Dismissal | Not recorded | Not recorded | 09/11/2025 | Not recorded | Download |
| 8 | Filing Fee Transferred to 25-002666 | Not recorded | Not recorded | 09/11/2025 | ($400.00) | Not recorded |
| 7 | No Action Taken | Not recorded | 4 | 09/11/2025 | Not recorded | Not recorded |
| 6 | Petition has been verified | PET | 2 | 09/11/2025 | Not recorded | Download |
| 5 | Notice of Docket Number ET | Not recorded | Not recorded | 09/11/2025 | Not recorded | Download |
| 4 | Motion to Set Aside Default was received. | PET | Not recorded | 08/29/2025 | Not recorded | Download |
| 3 | Attachments to the Petition were filed | PET | Not recorded | 08/29/2025 | Not recorded | Download |
| 2 | A petition was received. | PET | Not recorded | 08/29/2025 | Not recorded | Download |
| 1 | ET Case Info Sheet | Not recorded | Not recorded | 08/29/2025 | $400.00 | Download |
Documents
Order_of_Dismissal.2025-09-11_13-39-36.0000.pdfRead complete document text →
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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. 25-003286 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. 25-003286 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: September 11, 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. 25-003286 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. 25-003286 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: September 11, 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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M
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ET Petition Amended w Attached Exhibit.pdfRead complete document text →
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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 _____________________________, MICHIGAN TAX TRIBUNAL Petitioner(s) v MTT Docket No. _____________________________, Respondent(s) ENTIRE TRIBUNAL PROPERTY TAX PETITION 1. Property Parcel No: _____________________________________________ (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 _________________________ 7. If the assessment or assessments at issue were protested, the protest was made to Respondent’s ___ March ___ July ___December Board of Review. Martin J. Heppler 25-002666 Emmett Charter Township 10-008-005-00 x x x commercial x
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MTT Docket No. _________________ Page 2 of 4 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): 9. 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): 10. The property or properties at issue are located in _______________County. The property or properties’ address is: 11. The assessment or assessments at issue were established by the (applicable local governmental unit): ________________________________________ 12. Petitioner’s legal residence or principal office address is: 13. This appeal involves issues relating to the (check all that are applicable): ________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 ________uniformity of the property or properties’ assessment ________the property or the properties’ exemption from ad valorem taxation under MCL ______ 14. The tax year(s) at issue are: _______________________________________ 25-002666 Calhoun 2000 E Columbia Ave, Battle Creek, MI 49014 Emmett Charter Township, Calhoun County 8666 E D. Ave, Richland, MI, 49083 x 2025
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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 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 17. Petitioner contends that the values for the property identified above are: Tax Year True Cash Value State Equalized Value Taxable Value 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): 20. List the separate and specific facts upon which Petitioner relies to support the relief requested (attach additional page if necessary): 25-002666 2025 485,000 485,000 242,500 2025 310,000 155,000 155,000 2025 175,000 87,500 87,500 Order that the assessed value for the parcel numbered 10-008-005-00 be adjusted to $310,000, with the taxable value and tax bill changed to reflect that figure. See attached appraisal dated May 29, 2025.
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MTT Docket No. _________________ Page 4 of 4 Signature of Petitioner’s Authorized Representative or, if none, Petitioner: ______________________________________________________________________ Printed Name of Petitioner’s Authorized Representative or, if none, Petitioner: ______________________________________________________________________ Email Address: _________________________________________________________ Mailing Address: ______________________________________________________________________ ______________________________________________________________________ ______________________________________________________________________ ______________________________________________________________________ Telephone Number: _____________________________________________________ Date: _________________________________________________________________ 25-002666 /s/ Nelson Karre Nelson Karre nkarre@vcflaw.com 70 Michigan Ave W Suite 450 Battle Creek, MI, 49017 269-965-7000 August 29, 2025
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ET_Notice_of_Docket_Number.2025-09-11_09-38-38.0000.pdfRead complete document text →
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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.: 25-003286 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: September 11, 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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MOTION TO SET ASIDE DEFAULT HEPPLER.pdfRead complete document text →
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STATE OF MICHIGAN MICHIGAN TAX TRIBUNAL MARTIN JEFF HEPPLER, MTT Docket No. 25-002666 Petitioner, v. EMMETT CHARTER TOWNSHIP Respondent, Nelson Karre (P27639) Attorney for Petitioner Vandervoort, Christ, & Fisher P.C. 70 Michigan Ave, Suite 450 Battle Creek, MI, 49017 (269)-965-7000 MOTION TO SET ASIDE DEFAULT Petitioner MARTIN JEFF HEPPLER (“Petitioner”), by and through his attorney Nelson Karre of VANDERVOORT, CHRIST, & FISHER P.C., states as follows for his Motion to Set Aside Default: 1. Petitioner filed an appeal with the Small Claims Division of the Tribunal on June 23, 2025. 2. This Tribunal held Petitioner in default on July 8, 2025, as Petitioner, filing without counsel, mistakenly filed the appeal with the Small Claims division of the Michigan Tax Tribunal. 3. This Tribunal initially considered the default cured in an order issued on August 12, 2025, but subsequently reversed its August 12 order in an order issued on August 18,
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2025. This Tribunal held that because the petition had not been amended from its initial Small Claims Division filing, nor had the filing fee been paid, it was incomplete. EXHIBIT 1. 4. This Tribunal further ordered Petitioner to file a Motion to Set Aside Default in its August 18, 2025 order. 5. A party held in default shall cure the default as provided by the order holding the party in default. R 792.10237(1). 6. Concurrent with the filing of this motion, Petitioner has also filed an amended petition and paid the balance of the unpaid filing fee, totaling $400. Therefore, for the above reasons, Petitioner asks that this Tribunal (1) set aside the default entered on August 18, 2025, (2) set this matter for a prehearing conference, and (3) apply any further relief the Tribunal deems appropriate. Respectfully submitted, August 29, 2025 /s/ Nelson Karre (P27639) Nelson Karre (P27639) Vandervoort, Christ, & Fisher P.C. 70 Michigan Ave, Suite 450 Battle Creek, MI, 49017 (269)-965-7000
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STATE OF MICHIGAN GRETCHEN WHITMER DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS MARLON I. BROWN, DPA GOVERNOR LANSING DIRECTOR Martin Jeff Heppler, MICHIGAN TAX TRIBUNAL Petitioner, v MTT Docket No. 25-002666 Emmett Township, Presiding Judge Respondent. Patricia L. Halm ORDER VACATING AUGUST 12, 2025 ORDER TRANSFERRING CASE FROM . SMALL CLAIMS TO ENTIRE TRIBUNAL ORDER VAGATING AUGUST 12, 2025 ORDER EXTENDING TIME FOR PETITIONER TO CURE DEFAULT ORDER VACATING AUGUST 12, 2025 ORDER OF PARTIAL DISMISSAL ORDER TRANSFERRING CASE FROM SMALL CLAIMS TO ENTIRE TRIBUNAL ORDER EXTENDING TIME FOR PETITIONER TO CURE DEFAULT ORDER OF PARTIAL DISMISSAL Tribunal petition, the default has not been cured because Petitioner failed to complete the petition. Specifically, Petitioner failed to complete Paragraph 18 of the petition form and indicated in Paragraph 14 of the petition form that the 2023 and 2024 tax years are MICHIGAN TAX TRIBUNAL - 611W, OTTAWA ST, LANSING, Mi 48933 - 517-335-9760 PO BOX 30232, LANSING, Mi 48909 - Other Carrlers: 2407 N. GRAND RIVER AVE., LANSING, MI 48906
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MTT Docket No, 25-002666 Page 2 of 3 in dispute, but it appears to the Tribunal that Petitioner is actually attempting to appeal the 2024 and 2025 tax years, which have valuation dates of December 31, 2023, and December 31, 2024, respectively. Further, Petitioner failed to pay the full fee required for the filing of the Entire Tribunal petition. (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”).3 And though MCL 211.53p provides July and December Boards of Review Therefore, IT IS ORDERED that the August 12, 2025 Order Transferring Case from Small Claims to Entire Tribunal is VACATED. IT IS FURTHER ORDERED that the August 12, 2025 Order Extending Time for Petitioner to Cure Default is VACATED, TIS FURTHER ORDERED that the August 12, 2025 Order of Partial Dismissa is VACATED, ITS FURTHER ORDERED that this case is TRANSFERRED from the Small Claims Division to the Entire Tribunal division. ITISFURTHER ORDERED that the time for Petitioner to cure the default is EXTENDED, tax year;* (2) pay the remaining filing fee due for the filing of the Entire Tribunal petitions (3) file a Motion to Set Aside Default, (4) pay the $50.00 fee required for the failure to properly complets the petition. 2 See MCL 205.7352. 8 See Iriternational Place Apartments - IV v Ypsilanti Township, 216 Mich App*104, 109 (1 986), and Ford Motor Company v City of Woodhaven, 475 Mich 425, 442 (2008). “TTR 233, 5TTR 223,
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MTT Docket No. 25-002666 Page 3 of 3 filing of the motion; and (4) file proof the motion was served on Respondent. The foregoing must be filed with the Tribunal within 14 days of entry of this Order. IT'S FURTHER ORDERED that the amended Entire Tribunal petition shall note the docket number assigned by the Tribunal in this case. Unfortunately, payment of the remaining filing fee due may not be made via efiling. Information on Entire Tribunal petitions, Tribunal rules, and a filing fee calculator can be found on our website at www.michigan.gov/iaxtrip. ITI8 FURTHER ORDERED that Petitioner's assessment appeal is PARTIALLY DISMISSED. The appeal shall continue for the 2025 tax year only. Failure to comply with this order may result in dismissal of the case as provided by TTR 2377 Entered: August 18, 2025 - Licey 2 Hada, bw/kacfjcr/am utilizing either the mailing or email addresses on file, as ji I j eys, or authorized representatives, By: Tribunal Clerk 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
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ST
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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 _____________________________, MICHIGAN TAX TRIBUNAL Petitioner(s) v MTT Docket No. _____________________________, Respondent(s) ENTIRE TRIBUNAL PROPERTY TAX PETITION 1. Property Parcel No: _____________________________________________ (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 _________________________ 7. If the assessment or assessments at issue were protested, the protest was made to Respondent’s ___ March ___ July ___December Board of Review. Martin J. Heppler 25-002666 Emmett Charter Township 10-008-005-00 x x x commercial x
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MTT Docket No. _________________ Page 2 of 4 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): 9. 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): 10. The property or properties at issue are located in _______________County. The property or properties’ address is: 11. The assessment or assessments at issue were established by the (applicable local governmental unit): ________________________________________ 12. Petitioner’s legal residence or principal office address is: 13. This appeal involves issues relating to the (check all that are applicable): ________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 ________uniformity of the property or properties’ assessment ________the property or the properties’ exemption from ad valorem taxation under MCL ______ 14. The tax year(s) at issue are: _______________________________________ 25-002666 Calhoun 2000 E Columbia Ave, Battle Creek, MI 49014 Emmett Charter Township, Calhoun County 8666 E D. Ave, Richland, MI, 49083 x 2025
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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 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 17. Petitioner contends that the values for the property identified above are: Tax Year True Cash Value State Equalized Value Taxable Value 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): 20. List the separate and specific facts upon which Petitioner relies to support the relief requested (attach additional page if necessary): 25-002666 2025 485,000 485,000 242,500 2025 310,000 155,000 155,000 2025 175,000 87,500 87,500 Order that the assessed value for the parcel numbered 10-008-005-00 be adjusted to $310,000, with the taxable value and tax bill changed to reflect that figure. See attached appraisal dated May 29, 2025.
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MTT Docket No. _________________ Page 4 of 4 Signature of Petitioner’s Authorized Representative or, if none, Petitioner: ______________________________________________________________________ Printed Name of Petitioner’s Authorized Representative or, if none, Petitioner: ______________________________________________________________________ Email Address: _________________________________________________________ Mailing Address: ______________________________________________________________________ ______________________________________________________________________ ______________________________________________________________________ ______________________________________________________________________ Telephone Number: _____________________________________________________ Date: _________________________________________________________________ 25-002666 /s/ Nelson Karre Nelson Karre nkarre@vcflaw.com 70 Michigan Ave W Suite 450 Battle Creek, MI, 49017 269-965-7000 August 29, 2025
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SITE DESCRIPTION GRR250041 General Description The subject site consists of 1 parcel. As noted below, the subject site has 1,666,587 SF (38.26 AC) of land area. The area is
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SIT
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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 _____________________________, MICHIGAN TAX TRIBUNAL Petitioner(s) v MTT Docket No. _____________________________, Respondent(s) ENTIRE TRIBUNAL PROPERTY TAX PETITION 1. Property Parcel No: _____________________________________________ (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 _________________________ 7. If the assessment or assessments at issue were protested, the protest was made to Respondent’s ___ March ___ July ___December Board of Review. Martin J. Heppler 25-002666 Emmett Charter Township 10-008-005-00 x x x commercial x
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MTT Docket No. _________________ Page 2 of 4 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): 9. 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): 10. The property or properties at issue are located in _______________County. The property or properties’ address is: 11. The assessment or assessments at issue were established by the (applicable local governmental unit): ________________________________________ 12. Petitioner’s legal residence or principal office address is: 13. This appeal involves issues relating to the (check all that are applicable): ________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 ________uniformity of the property or properties’ assessment ________the property or the properties’ exemption from ad valorem taxation under MCL ______ 14. The tax year(s) at issue are: _______________________________________ 25-002666 Calhoun 2000 E Columbia Ave, Battle Creek, MI 49014 Emmett Charter Township, Calhoun County 8666 E D. Ave, Richland, MI, 49083 x 2025
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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 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 17. Petitioner contends that the values for the property identified above are: Tax Year True Cash Value State Equalized Value Taxable Value 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): 20. List the separate and specific facts upon which Petitioner relies to support the relief requested (attach additional page if necessary): 25-002666 2025 485,000 485,000 242,500 2025 310,000 155,000 155,000 2025 175,000 87,500 87,500 Order that the assessed value for the parcel numbered 10-008-005-00 be adjusted to $310,000, with the taxable value and tax bill changed to reflect that figure. See attached appraisal dated May 29, 2025.
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MTT Docket No. _________________ Page 4 of 4 Signature of Petitioner’s Authorized Representative or, if none, Petitioner: ______________________________________________________________________ Printed Name of Petitioner’s Authorized Representative or, if none, Petitioner: ______________________________________________________________________ Email Address: _________________________________________________________ Mailing Address: ______________________________________________________________________ ______________________________________________________________________ ______________________________________________________________________ ______________________________________________________________________ Telephone Number: _____________________________________________________ Date: _________________________________________________________________ 25-002666 /s/ Nelson Karre Nelson Karre nkarre@vcflaw.com 70 Michigan Ave W Suite 450 Battle Creek, MI, 49017 269-965-7000 August 29, 2025
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STATE OF MICHIGAN GRETCHEN WHITMER GOVERNOR DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS LANSING ORLENE HAWKS DIRECTOR Entire Tribunal Case Information Sheet - Petitioner MOAHR DOCKET NO. Section 1: Petitioner’s Contact Information Filer type: Individual First Name/Company Name Martin M.I. Jeff Last Name Heppler Home Address (No., Street, P.O. Box or Rural Route) 8666 E D. Ave, Richland, MI, 49083 City or Town Richland State Michigan ZIP Code 49083 Telephone Number 2699657000 Fax Number E-mail Address (do not enter unless you want MTT to send all correspondence via e-mail) nkarre@vcflaw.com Section 2: Attorney/Authorized Representative’s Contact Information First Name Nelson M.I. Last Name Karre Firm Name (if any) Vandervoort, Christ, & Fisher P.C. Address (No., Street, P.O. Box or Rural Route) 70 Michigan Ave West Suite 450 City or Town Battle Creek State Michigan ZIP Code 49017 Telephone Number 269-965-7000 Fax Number 269-965-0646 E-mail Address (do not enter unless you want MTT to send all correspondence via e-mail) nkarre@vcflaw.com Section 5: Issue Please designate one: Valuation – Fill out Sections 4, 5, & 6 below Section 6: Subject Property Information How many parcels are you appealing?1 Property Address (No., Street, City, ST, ZIP) [If multiple, list first property’s address] 2000 E Columbia Ave, Battle Creek, MI, 49014 Battle Creek Michigan 49015 Taxing Authority (City or Township) Township Of Emmett (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.)
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STATE OF MICHIGAN GRETCHEN WHITMER GOVERNOR DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS LANSING ORLENE HAWKS DIRECTOR Section 7: Check which of the following you are appealing (check all that apply) True Cash and Taxable Values Section 8: Valuation Information for Each Parcel under Appeal Parcel Number: 10-008-005-00 Classification of Property: Real Commercial Current Assessed Value (also known as State Equalized Value) as established by the Board of Review: 485000 Current Taxable Value as established by the Board of Review: 242500 What do you believe is the fair market value (also known as True Cash Value)? 310000 Multiply the True Cash Value by 50% and enter here. This is your contention of Assessed Value (also known as State Equalized Value). 155000 If you belive the Taxable Value differs from your contention of Assessed Value, enter your contention of Taxable Value. Section 9: Assessment Information Type of Tax Assessment(s): Assessment Number(s): Check all that is being appealed: Tax Check what action prompted this appeal: If “other,” please explain: Section 10: Special Assessment Information Type of Special Assessment: Did you protest the special assessment at the hearing held to confirm the special assessment roll? If Yes, what was the date of the hearing held to confirm the special assessment roll? If No, please explain: Section 11: Classification Information Parcel Number: 10-008-005-00 Current Classification of Property as established by Board of Review: Commercial What do you believe is the property’s classification? Commercial
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STATE OF MICHIGAN GRETCHEN WHITMER GOVERNOR DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS LANSING ORLENE HAWKS DIRECTOR If improved property, how is the property currently being used? If improved property, for what use was the property designed? 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. 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/ Nelson Karre
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