Matthew McCamman, Petitioner V City Of Kalamazoo, Respondent

Page 1

STATE OF MICHIGAN

 

GRETCHEN WHITMER 

GOVERNOR 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

LANSING

MARLON I. BROWN, DPA 

DIRECTOR 

 

 

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

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

Matthew McCamman, 

MICHIGAN TAX TRIBUNAL 

 

Petitioner, 

SMALL CLAIMS DIVISION 

 

v 

 

MTT Docket No. 25-002273 

 

City of Kalamazoo, 

 

Presiding Judge 

Respondent. 

 

Joshua M. Wease 

 

 

ORDER GRANTING JOINT STIPULATION FOR ENTRY OF CONSENT JUDGMENT 

 

CONSENT JUDGMENT 

 

The Tribunal has reviewed the Stipulation and finds that it comports with the mandates 

of State law.1 As a result, the Tribunal shall enter the parties’ Stipulation. Therefore, 

 

IT IS ORDERED that the Joint Stipulation for Entry of Consent Judgment including all 

attachments, terms and conditions is GRANTED and ADOPTED, unless otherwise 

indicated. 

 

IT IS FURTHER ORDERED that the officer charged with maintaining the assessment 

rolls for the tax years at issue shall correct or cause the assessment rolls to be 

corrected to reflect the property’s true cash and taxable values as provided in this 

Consent Judgment within 20 days of the entry of the Consent Judgment.2 

 

IT IS FURTHER ORDERED that the officer charged with collecting or refunding the 

affected taxes shall collect taxes and any applicable interest or issue a refund as 

required by the Consent Judgment within 28 days of the entry of the Consent 

Judgment. If a refund is warranted, it shall, unless otherwise indicated, include a 

proportionate share of any property tax administration fees paid and of penalty and 

interest paid on delinquent taxes. The refund shall also, unless otherwise indicated, 

separately indicate the amount of the taxes, fees, penalties, and interest being 

refunded. A sum determined by the Tribunal to have been unlawfully paid shall, unless 

otherwise indicated, bear interest from the date of payment to the date of judgment and 

the judgment shall bear interest to the date of its payment. A sum determined by the 

Tribunal to have been underpaid shall not bear interest for any time period prior to 28 

days after the issuance of this Consent Judgment. Pursuant to MCL 205.737, interest 

shall accrue (i) after December 31, 2013, through June 30, 2016, at the rate of 4.25%, 

(ii) after June 30, 2016, through December 31, 2016, at the rate of 4.40%, (iii) after 

December 31, 2016, through June 30, 2017, at the rate of 4.50%, (iv) after June 30, 

 

1 See MCL 211.27a. 

2 See MCL 205.755.

Page 2

MTT Docket No. 25-002273 

Page 2 of 2 

 

2017, through December 31, 2017, at the rate of 4.70%, (v) after December 31, 2017, 

through June 30, 2018, at the rate of 5.15%, (vi) after June 30, 2018, through December 

31, 2018, at the rate of 5.41%, (vii) after December 31, 2018, through June 30, 2019, at 

the rate of 5.9%, (viii) after June 30, 2019, through December 31, 2019, at the rate of 

6.39%, (ix) after December 31, 2019, through June 30, 2020, at the rate of 6.40%, (x) 

after June 30 2020, through December 31, 2020, at the rate of 5.63%, (xi) after 

December 31, 2020, through June 30, 2022, at the rate of 4.25%, (xii) after June 30, 

2022, through December 31, 2022, at the rate of 4.27%, (xiii) after December 31, 2022, 

through June 30, 2023, at the rate of 5.65%, (xiv) after June 30, 2023, through 

December 31, 2023, at the rate of 8.25%, (xv) after December 31, 2023, through June 

30, 2024, at the rate of 9.30%, (xvi) after June 30, 2024, through December 31, 2024, at 

the rate of 9.50%, (xvii) after December 31, 2024, through June 30, 2025, at the rate of 

9.47%, and (xviii) after June 30, 2025, through December 31, 2025, at the rate of 

8.66%. 

 

This Consent Judgment resolves all pending claims in this matter and closes this case. 

 

See docket look up for a copy of stipulation and for any possible refund paragraph. 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

By

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 

LE 

= 

NOVI 

ops 

Zien 

MICHIG 

STATE OF MICHIGAN 

AN TAX TRIBUNAL 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

Matthew McCamman 

MICHIGAN TAX TRIBUNAL 

Petitioner(s) 

v 

MTT Docket No, 25:002273 

Cily of Kalamazoo 

Respondent(s) 

STIPULATION FOR ENTRY OF CONSENT JUDGMENT 

(VALUATION) 

1. 

The subject property is in Kalamazoo 

County. 

2. 

Parcel Number; 06-22-153-001 

. 

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

Form addressing all other parcels at issue.) 

3. 

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

of Review are: 

Tax year 

Assessed Value (AV) | Taxable Value (TV) 

2025 

95800 

87635 

4. 

The values for the property identified above as stipulated by the parties for 

settlement purposes are: 

Tax year 

True Cash Value 

AV 

TV 

2025 

150000 

75000 

75000 

5. 

If the stipulated TV does not equal the prior year TV multiplied by the applicable 

inflation rate multiplier, explain why (e.g., transfer of ownership, additions, losses, 

omitted property etc.)

Page 2

MTT Docket No. 25-02273 

Page 2 of 2 

NOTE: The Stipulation MUST include ALL parcels and ALL tax years included in the 

appeal (including subsequent tax years on or after April 

1 of each year for appeals 

pending in the Small Claims Division). The parties may agree, however, to withdraw the 

appeal of specific parcels and/or tax year(s). 

IF APPLICABLE, complete the following section(s). Otherwise, LEAVE BLANK. 

7. 

The parties agree to the withdrawal of parcel number: 

(If more than one parcel is being withdrawn, attach a separate page addressing 

all other parcels being withdrawn.) 

8. 

The parties agree to the withdrawal of tax year(s) 

Signature of Petitioner's Authorized Representative or, if none, Petitioner: 

FP 

ly 

2 PFD 

Printed Name: 4275 tthe cs 

/¥) “Lonimices 

Date: 

_ // Ses] 2025 

Signature of Respondent's authorized representative: 

Shops, 

Printed Name: Stanley Bragg Jr 

Date: 11/04/2025

Page 3

ites 

7M 

0 snnater 

- 

GRAND RAPIDS MI 493 

| 

2blB 

Plajnvleco >t 

6 NOV 2025 PM6 

L 

Vy. 24 

47007 

Koelwoviz woes 

P7lchygan Tax Tbonal 

Fo Bx 36232 

Lansing 

Mm #8707 

AEROS—T HEED 

Bll 

dealt 

es pe fa es 

BB 

ge

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 

LE 

= 

NOVI 

ops 

Zien 

MICHIG 

STATE OF MICHIGAN 

AN TAX TRIBUNAL 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

Matthew McCamman 

MICHIGAN TAX TRIBUNAL 

Petitioner(s) 

v 

MTT Docket No, 25:002273 

Cily of Kalamazoo 

Respondent(s) 

STIPULATION FOR ENTRY OF CONSENT JUDGMENT 

(VALUATION) 

1. 

The subject property is in Kalamazoo 

County. 

2. 

Parcel Number; 06-22-153-001 

. 

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

Form addressing all other parcels at issue.) 

3. 

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

of Review are: 

Tax year 

Assessed Value (AV) | Taxable Value (TV) 

2025 

95800 

87635 

4. 

The values for the property identified above as stipulated by the parties for 

settlement purposes are: 

Tax year 

True Cash Value 

AV 

TV 

2025 

150000 

75000 

75000 

5. 

If the stipulated TV does not equal the prior year TV multiplied by the applicable 

inflation rate multiplier, explain why (e.g., transfer of ownership, additions, losses, 

omitted property etc.)

Page 2

MTT Docket No. 25-02273 

Page 2 of 2 

NOTE: The Stipulation MUST include ALL parcels and ALL tax years included in the 

appeal (including subsequent tax years on or after April 

1 of each year for appeals 

pending in the Small Claims Division). The parties may agree, however, to withdraw the 

appeal of specific parcels and/or tax year(s). 

IF APPLICABLE, complete the following section(s). Otherwise, LEAVE BLANK. 

7. 

The parties agree to the withdrawal of parcel number: 

(If more than one parcel is being withdrawn, attach a separate page addressing 

all other parcels being withdrawn.) 

8. 

The parties agree to the withdrawal of tax year(s) 

Signature of Petitioner's Authorized Representative or, if none, Petitioner: 

FP 

ly 

2 PFD 

Printed Name: 4275 tthe cs 

/¥) “Lonimices 

Date: 

_ // Ses] 2025 

Signature of Respondent's authorized representative: 

Shops, 

Printed Name: Stanley Bragg Jr 

Date: 11/04/2025

Page 3

ites 

7M 

0 snnater 

- 

GRAND RAPIDS MI 493 

| 

2blB 

Plajnvleco >t 

6 NOV 2025 PM6 

L 

Vy. 24 

47007 

Koelwoviz woes 

P7lchygan Tax Tbonal 

Fo Bx 36232 

Lansing 

Mm #8707 

AEROS—T HEED 

Bll 

dealt 

es pe fa es 

BB 

ge

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

Matthew McCamman, 

Petitioner,

 MICHIGAN TAX TRIBUNAL

 SMALL CLAIMS DIVISION

v

 MTT Docket No. 25-002273

City Of Kalamazoo,

Respondent.

ORDER DENYING JOINT STIPULATION FOR ENTRY OF CONSENT JUDGMENT

The Tribunal has reviewed the case file and the stipulation, filed on October 24, 2025, 

and finds that: the stipulation cannot be entered as drafted because it indicates that the 

parties are agreeing to withdraw the same property and tax year that they have agreed 

to settle in this case. Therefore

IT IS ORDERED that the Parties’ Joint Stipulation for Entry of Consent Judgment is 

DENIED.

IT IS FURTHER ORDERED that a hearing in this case shall be scheduled in the normal 

course.

IT IS FURTHER ORDERED that because this Stipulation for Entry of Consent 

Judgment is no longer pending before the Tribunal, a new stipulation is required for any 

future settlement. However, if the new stipulation is filed within 14 days of the issuance 

of this order, no additional filing fee is required.

By _____________________________

 

 Marcus L. Abood, Tribunal Member

Entered: November 4, 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

Page 2

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

Matthew McCamman, 

Petitioner,

 MICHIGAN TAX TRIBUNAL

 SMALL CLAIMS DIVISION

v

 MTT Docket No. 25-002273

City Of Kalamazoo,

Respondent.

ORDER DENYING JOINT STIPULATION FOR ENTRY OF CONSENT JUDGMENT

The Tribunal has reviewed the case file and the stipulation, filed on October 24, 2025, 

and finds that: the stipulation cannot be entered as drafted because it indicates that the 

parties are agreeing to withdraw the same property and tax year that they have agreed 

to settle in this case. Therefore

IT IS ORDERED that the Parties’ Joint Stipulation for Entry of Consent Judgment is 

DENIED.

IT IS FURTHER ORDERED that a hearing in this case shall be scheduled in the normal 

course.

IT IS FURTHER ORDERED that because this Stipulation for Entry of Consent 

Judgment is no longer pending before the Tribunal, a new stipulation is required for any 

future settlement. However, if the new stipulation is filed within 14 days of the issuance 

of this order, no additional filing fee is required.

By _____________________________

 

 Marcus L. Abood, Tribunal Member

Entered: November 4, 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

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

Matthew McCamman, 

Petitioner,

 MICHIGAN TAX TRIBUNAL

 SMALL CLAIMS DIVISION

v

 MTT Docket No. 25-002273

City Of Kalamazoo,

Respondent.

ORDER DENYING JOINT STIPULATION FOR ENTRY OF CONSENT JUDGMENT

The Tribunal has reviewed the case file and the stipulation, filed on October 24,

Page 4

MTT

These are text excerpts, not the complete document. Text recognition and reading order can contain errors. Check the PDF for complete wording, formatting, and context.

Page 1

GRETCHEN WHITMER 

GOVERNOR 

Matthew McCamman 

Petitioner, 

\ 

City of Kalamazoo 

Respondent. 

STIPULATION FOR ENTRY OF CONSENT JUDGMENT 

STATE OF MICHIGAN 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

LANSING 

MICHIGAN TAX TRIBUNAL 

MOAHR Docket No. 25-002273 

(VALUATION) 

1. 

The subject property is in Kalamazoo 

2. 

Parcel Number: 06-22-153-001 

: 

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

Form addressing all other parcels at issue.) 

RECEIVED 

0CT 8 0 2025 

MICHIGAN TAX TRIBUNAL 

County. 

ORLENE HAWKS 

DIRECTOR 

3. 

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

of Review are: 

4. 

The values for the property identified above as stipulated by the parties for 

Tax year 

Assessed Value (AV) 

Taxable Value (TV) 

2025 

95800 

87635 

settlement purposes are: 

Tax year 

True Cash Value 

AV 

TV 

2025 

150000 

75000 

75000 

5. 

If the stipulated TV does not equal the prior year TV multiplied by the applicable 

inflation rate multiplier, explain why (e.g., transfer of ownership, additions, losses, 

omitted property etc.)

Page 2

MOAHR Docket No. 25-002273 

Page 2 of 2 

of the refund, the waiver of interest, etc. (attach additional page if necessary): 

Waiver of interest on refund 

NOTE: The Stipulation MUST include ALL parcels and ALL tax years included in the 

appeal (including subsequent tax years on or after April 

1 of each year for appeals 

pending in the Small Claims Division). The parties may agree, however, to withdraw the 

appeal of specific parcels and/or tax year(s). 

IF APPLICABLE, complete the following section(s). Otherwise, LEAVE BLANK. 

7. 

The parties agree to the withdrawal of parcel number: 

06-22-153-001 

. 

(If more than one parcel is being withdrawn, attach a separate page addressing 

all other parcels being withdrawn.) 

8. 

The parties agree to the withdrawal of tax year(s) 2025 

Signature of 

Petitioner's Authorized Representative or, if none, Petitioner: 

Pp Zz, / 

~ 

) 

a 

Printed Name:_22 

2 Ahews 

77 Lez rearsg 

Date: 

/2/22) 25 

7 

l 

Signature of Respondent's authorized representative: 

pal 

pe 

. 

a 

ail 

£ 

gL 

Printed Name: Chote 

[20499 

Jr 

Date: 10/20/2025

Page 3

Plottlocis Lemmon 

2018 Plaimeras > 

JAalemaezco pc 727 

Fo Box 202572 

Lang ing 

7 / 

©4907 

TTIEIZ 

i Tint 

bog 

abe aye Yd pd

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

*** Information herein deemed reliable but not guaranteed***

Kalamazoo

County:

City of Kalamazoo

Jurisdiction:

Printed on

Parcel Number:

06-22-153-001

46,984C

85,600

75,900

9,700

2023

85,000S

85,000M

95,500

85,800

9,700

2024

87,635C

95,800M

95,800

85,100

10,700

2025

Tentative

Tentative

Tentative

Tentative

2026

Taxable

Value

Tribunal/

Other

Board of

Review

Assessed

Value

Building

Value

Land

Value

Year

Land Improvement Cost Estimates

Description Rate Size % Good Cash Value

D/W/P: Asphalt Paving 3.10 3600 57 6,361

 Total Estimated Land Improvements True Cash Value = 6,361

 * Factors *

Description Frontage Depth Front Depth Rate %Adj. Reason Value

Tertiary 36.96 165.00 1.3363 1.0574 410 100 21,412

 37 Actual Front Feet, 0.14 Total Acres Total Est. Land Value = 21,412

Land Value Estimates for Land Table 90033.33 Land

SW 08/21/2023 Inspected

JVG 01/08/2013 Data Enter

PB 09/21/2012 Sketched

Who When What

Level

Rolling

Low

High

Landscaped

Swamp

Wooded

Pond

Waterfront

Ravine

Wetland

Flood Plain

 

 

 

 

 

 

 

 

 

 

 

 

 

Topography of 

Site

Dirt Road

Gravel Road

Paved Road

Storm Sewer

Sidewalk

Water

Sewer

Electric

Gas

Curb

Street Lights

Standard Utilities

Underground Utils.

 

 

X

X

X

X

X

X

X

X

 

 

 

Public

Improvements

Vacant

 

Improved

X

The Equalizer. Copyright (c) 1999 - 2009.

Licensed To: City of Kalamazoo, County of

Kalamazoo, Michigan

6-2000 reviewed exterior and repriced on

eq. #50

Comments/Influences

14298 BLEYKERS ADDITION E 37 FT OF LOT 95

Tax Description

MCCAMMAN, MATTHEW

2618 PLAINVIEW ST

KALAMAZOO MI 49009

Taxpayer's Name/Address

MCCAMMAN, MATTHEW

2618 PLAINVIEW ST

KALAMAZOO MI 49009

Owner's Name/Address

223 W DUTTON ST

Property Address

2026 Est TCV Tentative

Old Parcel #: 0103340

Done-NoAVc

PP21-0495

09/14/2021

Plumbing

P.R.E. 0% Hist.Dist: X

Done-NoAVc

PP23-0114

03/07/2023

Plumbing

School: KALAMAZOO CITY SCHOOL DIST

Status

Number

Date

Building Permit(s)

Zoning: RM36

Class: RESIDENTIAL-IMPROV

0.0

DEED

2016-004745

18-LIFE ESTATE

QC

02/12/2016

0

VALENTINE, ELIZABETH A

VALENTINE, ELIZABETH A

100.0

DEED

2016-029898

20-MULTI PARCEL SALE REF

WD

08/19/2016

400,000

WDH LLC

VALENTINE, ELIZABETH A

100.0

PROPERTY TRANSFER 

2023-014037

03-ARM'S LENGTH

WD

05/17/2023

130,000

MCCAMMAN, MATTHEW

WDH LLC

Prcnt.

Trans.

Verified

By

Liber

& Page

Terms of Sale

Inst.

Type

Sale

Date

Sale

Price

Grantee

Grantor

09/18/2025

Page 2

Class: C

Effec. Age: 49

Floor Area: 2,036 

Total Base New : 287,856 E.C.F.

Total Depr Cost: 146,809 X 1.174

Estimated T.C.V: 172,354 

Cost Est. for Res. Bldg: 1 Single Family 1 3/4 - 2 sty Cls C Blt 1916

(11) Heating System: Forced Air w/ Ducts 

Ground Area = 1034 SF Floor Area = 2036 SF.

Phy/Ab.Phy/Func/Econ/Comb. % Good=51/100/100/100/51

Building Areas

Stories Exterior Foundation Size Cost New Depr. Cost 

2 Story Siding Basement 964 

1 Story Siding Crawl Space 70 

1.25 Story Siding Overhang 18 

1 Story Siding Overhang 16 

 Total: 254,342 129,716

Other Additions/Adjustments

Plumbing

 3 Fixture Bath 1 4,478 2,284 

 Extra Sink 1 915 467 

Porches

 WGEP (1 Story) 200 15,958 8,139 

Water/Sewer

 Public Water 1 1,465 747 

 Public Sewer 1 1,465 747 

Built-Ins

 Appliance Allow. 1 2,713 1,384 

Fireplaces

 Interior 2 Story 1 6,520 3,325 

 Totals: 287,856 146,809

Notes: 

 ECF (Area 33) 1.174 => TCV: 172,354

Carport Area: 

Roof: 

Bsmnt Garage: 

Year Built: 

Car Capacity: 

Class: 

Exterior: 

Brick Ven.: 

Stone Ven.: 

Common Wall: 

Foundation: 

Finished ?: 

Auto. Doors: 

Mech. Doors: 

Area: 

% Good: 

Storage Area: 

No Conc. Floor: 

 (17) Garage

WGEP (1 Story)

200

Type

Area

 (16) Porches/Decks

Interior 1 Story

Interior 2 Story

2nd/Same Stack

Two Sided

Exterior 1 Story

Exterior 2 Story

Prefab 1 Story

Prefab 2 Story

Heat Circulator

Raised Hearth

Wood Stove

Direct-Vented Gas

 

1

 

 

 

 

 

 

 

 

 

 

 (15) Fireplaces

Appliance Allow.

Cook Top

Dishwasher

Garbage Disposal

Bath Heater

Vent Fan

Hot Tub

Unvented Hood

Vented Hood

Intercom

Jacuzzi Tub

Jacuzzi repl.Tub

Oven

Microwave

Standard Range

Self Clean Range

Sauna

Trash Compactor

Central

Page 3

***

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

Matthew McCamman,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 25-002273

City Of Kalamazoo,

Respondent.

NOTICE OF FILING

TAKE NOTICE that a Small Claims answer has been filed and the electronic copy of the 

answer can be reviewed by utilizing the Docket Lookup on the Tribunal’s website. 

Unless Respondent was defaulted, this case is ready to be scheduled for a Small 

Claims hearing and will be scheduled in the normal course of scheduling. You will 

receive a Notice of Hearing from the Tribunal by e-mail if you have identified an email 

address in the petition or other documentation. The Notice of Hearing will inform you of 

the date, time, and location of your hearing (note that your hearing will likely be 

conducted by telephone). Please read the Notice of Hearing as it includes important 

information.

EVIDENCE: Parties are required to submit all evidence to the Tribunal and send a copy 

to the opposing party at least 21 days before the hearing date even if the documents 

had been submitted to the local Board of Review or the Michigan Department of 

Treasury. If the documents are not timely submitted to the Tribunal and served on the 

opposing party, the documents may be excluded. Documents may be filed with the 

Tribunal by mail or through the Tribunal’s e-filing system. Documents may be sent to the 

opposing party by mail or by e-mail, if the parties agree to service by e-mail.

Alternate Dispute Resolution Options

INFORMAL SETTLEMENT CONFERENCE: Parties have the option of handling this 

case through an informal settlement conference. An informal settlement conference 

is a meeting between the parties and/or their representatives to discuss the issues in a 

case in an effort to settle the case. This process may be an alternative to a hearing with 

a judge and may result in the parties’ filing a Joint Stipulation for Entry of Consent 

Judgment. Visit the Tribunal’s ADR webpage for more information.

NOTE: The parties may not request an informal settlement conference to discuss an 

appeal of a principal residence exemption that was denied by either the Michigan 

Department of Treasury or a County. Also, state taxes levied by the Michigan 

Department of Treasury, such as income taxes, are not subject to the informal 

settlement conference process.

Page 2

MTT Docket No. 25-002273

Page 2 of 8

MEDIATION: Parties have the option of handling this case through mediation. 

Mediation is a voluntary process where a mediator facilitates communication between 

the parties, assists in identifying issues, and helps explore solutions to promote a 

mutually acceptable settlement. This process may be an alternative to a hearing with a 

judge and may result in the parties’ filing a Joint Stipulation for Entry of Consent 

Judgment. Visit the Tribunal’s ADR webpage for more information.

If you have any questions, please contact the Tribunal by phone at (517) 335-9760 or 

email taxtrib@michigan.gov.

By: Tribunal Clerk

Entered: September 5, 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

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

Matthew McCamman,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT

Page 4

MT

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

THE 

CITY 

OF 

Management & Budget Services 

- Notice of March Board of Review Action - 

Assessor's Office 

/ 

241 West South Street 

LI 

Parcel Number: 06-22-153-001 

alamo, MLO 

4736 

Property Address: 223 W DUTTON ST 

www kalamazoocity.org 

MCCAMMAN, MATTHEW 

Property Class: 401 

2618 PLAINVIEW ST 

KALAMAZOO 

MI 

49009 

Petition #: Mar25-112 

Date Printed: 03/26/2025 

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

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

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

value: 

Board of Review Comments: 

30 

INSUFFICIENT INFO TO SUPPORT OWNERS CONTENTION OF VALUE 

2025 

Original Assessed value (SEV) 

$95,800 

2025 

Board of Review Assessed Value decision 

$95,800 

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

2025 

Original Taxable Value 

$87,635 

2025 

Board of Review Taxable Value decision 

$87,635 

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

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

with respect to other assessments. 

NOTICE: YOUR RIGHT TO FURTHER APPEAL 

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

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

Box 30232, Lansing, MI 48909. 

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

Utility Personal Property; the final date for filing such an appeal is May 31 of the current year, 2025. 

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

final date for filing such an appeal is July 31 of the current year, 2025.

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

ORLENE HAWKS

DIRECTOR

PROPERTY TAX APPEAL ANSWER FORM

VALUATION / EXEMPTION / CLASSIFICATION APPEAL

MOAHR DOCKET NO. 25-002273

Section 1: Respondent’s Contact Information

Filer Type: Local Unit of Government City Of Kalamazoo (KALAMAZOO)

First Name

M.I.

Last Name/Company Name/Unit of Government

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

City or Town

State

Michigan

ZIP Code

Telephone Number

Fax Number

E-mail Address

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

First Name

Stanley

M.I.

A

Last Name

Bragg

Firm Name (if any)

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

241 W South St

Attn: Assessor

City or Town

Kalamazoo

State

Michigan

ZIP Code

49007

Telephone Number

269-337-8604

Fax Number

E-mail Address

sbragg@wcaassessing.com

Section 3: Subject Property Information

Does the subject property have a Principal Residence Exemption of 50% or more? 

No

Are the parcels listed by Petitioner contiguous or adjoining? If not, list which parcels adjoin one another.

N/A 

Section 4: Explain Your Answer to this Appeal

Pursuant to Michigan Tax Tribunal Rule (TTR) 277(3), you MUST submit a copy of the notice giving rise to the appeal (e.g. Board of Review 

Decision, Notice of Uncapping, or Assessment Change Notice) with this Small Claims Answer, if applicable. If you do not submit this 

document, you may be held in default.

Page 2

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

ORLENE HAWKS

DIRECTOR

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

Section 5: Jurisdictional Issues

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

Did Petitioner protest the assessment at a Board of Review (BOR)? Yes

If yes, check which BOR Petitioner attended: March

If no, was the Notice of Assessment properly sent to Petitioner prior to the March BOR? March*Submit a copy of the Notice of Assessment with the Answer.

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

If yes, 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, explain.

Is Petitioner appealing from a State Tax Commission Order? 

If so, what is the issue date?

Michigan

IF PETITIONER IS APPEALING THE UNCAPPING OF TAXABLE VALUE

When was the Notice of Uncapping, if applicable, issued?

Under what statutory section was the Taxable Value uncapped?

IF PETITIONER IS APPEALING THE DENIAL OF A POVERTY EXEMPTION

Did Petitioner request a Poverty Exemption at a BOR? No

If Yes, check which BOR Petitioner attended: 

List the date the BOR denied Petitioner’s Poverty Exemption:

IF PETITIONER IS APPEALING THE DENIAL OF AN EXEMPTION 

OTHER THAN POVERTY, PRINCIPAL RESIDENCE, OR QUALIFIED AGRICULTURAL EXEMPTIONS

Did Petitioner request the exemption at the BOR? 

No

If Yes, check which BOR Petitioner attended:

Page 3

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

ORLENE HAWKS

DIRECTOR

Tax Year(s) denied:

List the date the exemption was denied:

What statutory section did Petitioner request the subject property be exempt?

IF PETITIONER IS APPEALING THE CLASSIFICATION OF PROPERTY

What do you believe the classification should be: 

Section 6: Valuation Information *Use the multiple parcel form for additional, contiguous parcels.

Parcel Identification Number:

06-22-153-001

Classification of Property:

Real 

Residential

Current Assessed Value (also known as State Equalized Value) as established by the BOR:

95800

Current Taxable Value as established by the BOR:

87635

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

191695

Multiply the True Cash Value by. 5 and enter here. This is your contention of Assessed Value.

95800

If you believe the Taxable Value

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

Matthew McCamman,

Petitioner, MICHIGAN TAX TRIBUNAL

 SMALL CLAIMS DIVISION

v

 

MTT Docket No. 25-002273

City Of Kalamazoo,

Respondent.

ORDER OF PARTIAL DISMISSAL

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

is appealing assessments for prior tax years and the Tribunal has no authority over 

those assessments under MCL 205.735a, as the petition was not timely filed.1 Further, 

the Tribunal also has no authority over those assessments, as the facts alleged do not 

establish that the assessments were the result of a clerical error (i.e., “an error of a 

transpositional, typographical, or mathematical nature”) or a mutual mistake of fact (i.e., 

“an erroneous belief, which is shared and relied on by both parties”).2 Rather, the facts 

alleged indicate a valuation dispute that does not involve the correction of a clerical 

error or mutual mistake of fact. Therefore,

IT IS ORDERED that Petitioner’s assessment appeal is PARTIALLY DISMISSED. The 

appeal shall continue for the 2025 tax year(s) only.

By:___________________________________

Patricia L. Halm, Tribunal Chair

Entered: July 22, 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

1 See Electronic Data Systems Corporation v Township of Flint, 253 Mich App 538 (2002). 

2 See International Place Apartments – IV v Ypsilanti Township, 216 Mich App 104, 109 (1996), Ford 

Motor Company v City of Woodhaven, 475 Mich 425, 442 (2006).

Page 2

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

Matthew McCamman,

Petitioner, MICHIGAN TAX TRIBUNAL

 SMALL CLAIMS DIVISION

v

 

MTT Docket No. 25-002273

City Of Kalamazoo,

Respondent.

ORDER OF PARTIAL DISMISSAL

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

is appealing assessments for prior tax years and the Tribunal has no authority over 

those assessments under MCL 205.735a, as the petition was not timely filed.3 Further, 

the Tribunal also has no authority over those assessments, as the facts alleged do not 

establish that the assessments were the result of a clerical error (i.e., “an error of a 

transpositional, typographical, or mathematical nature”) or a mutual mistake of fact (i.e., 

“an erroneous belief, which is shared and relied on by both parties”).4 Rather, the facts 

alleged indicate a valuation dispute that does not involve the correction of a clerical 

error or mutual mistake of fact. Therefore,

IT IS ORDERED that Petitioner’s assessment appeal is PARTIALLY DISMISSED. The 

appeal shall continue for the 2025 tax year(s) only.

By:___________________________________

Patricia L. Halm, Tribunal Chair

Entered: July 22, 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

3 See Electronic Data Systems Corporation v Township of Flint, 253 Mich App 538 (2002). 

4 See International Place Apartments – IV v Ypsilanti Township, 216 Mich App 104, 109 (1996), Ford 

Motor Company v City of

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

ORLENE HAWKS

DIRECTOR

PROPERTY TAX APPEAL PETITION FORM

VALUATION / EXEMPTION / CLASSIFICATION APPEAL

MOAHR DOCKET NO. 

Do not use this form to appeal Principal Residence Exemption, Qualified Agricultural Exemption, Special Assessment, or Non-Property tax 

disputes.

Pursuant to Michigan Tax Tribunal Rule (TTR) 277(3), you MUST submit a copy of the notice giving rise to the appeal (e.g. Board of Review 

Decision or Notice of Uncapping) with this Small Claims Petition, if applicable. If you do not submit this document, you may be held in default.

Section 1: Petitioner’s Contact Information

Filer Type: Individual 

First Name

Matthew

M.I.

S

Last Name/Company Name

McCamman

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

2618 Plainview Street

City or Town

Kalamazoo

State

Michigan

ZIP Code

49009

Telephone Number

2695475991

Fax Number

E-mail Address

mattmccamman@gmail.com

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

First Name

Matthew

M.I.

Last Name

McCamman

Firm Name (if any)

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

2618 Plainview Street

City or Town

Kalamazoo

State

Michigan

ZIP Code

49009

Telephone Number

269-547-5991

Fax Number

E-mail Address 

mattmccamman@gmail.com

Section 3: Subject Property Information

How many parcels are you appealing?

1

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

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

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

223 W Dutton

Page 2

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

ORLENE HAWKS

DIRECTOR

Kalamazoo

Michigan

49007

Taxing Authority (City or Township)

City Of Kalamazoo (KALAMAZOO)

County 

Kalamazoo

Section 4: Issues Being Appealed (check all that apply)

True Cash and Taxable Value, Uncapping of Taxable Value

 

Section 5: Explain the Reason for this Appeal

The city of Kalamazoo has the property valued higher than two separate appraisals with several comps and higher than the listing price that was on the open market 

for two months with no offers.

Section 6: Jurisdictional Issues

Year(s) you are appealing:

2024, 2025

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

If Yes, check which BOR you attended AND upload the BOR decision: March

If No, check the applicable reason(s):

Did you request a Poverty Exemption at the BOR? 

If Yes, check which BOR considered your application AND upload the BOR decision: 

 March  July  December

If No, explain why:

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

Parcel Identification Number: 06-22-153-001

Classification of Property:

Real

Residential

Page 3

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

ORLENE HAWKS

DIRECTOR

Current Assessed Value (also known as State Equalized Value) as established by the BOR:

95800

Current Taxable Value as established by the BOR:

87635

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

152280 

Multiply the True Cash Value by .5 and enter here. This is your contention of Assessed Value (also known as State Equalized Value).

76140

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

145230

Section 8: Classification Information *Only the MI Dep’t of Treasury may appeal this issue to the Tribunal*

Parcel Identification Number:

 06-22-153-001

Current Classification of Property as established by Board of Review:

Real

Residential

What do you believe is the property’s classification?

Real

Residential

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

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

Fee Information

Does the subject property have a Principal Residence

Page 4

STA

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

Matthew McCamman,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 25-002273

City Of Kalamazoo,

Respondent.

NOTICE OF DOCKET NUMBER

TAKE NOTICE that a Small Claims petition has been filed and the above-noted docket 

number has been assigned to that petition. The assignment of the docket number does 

not mean that the Tribunal has authority over the petition or that the petition complies 

with the Tribunal’s rules. The docket number needs to be included on all documents 

submitted in this case.

Respondent shall file an answer to the petition within 28 days of the issuance of a 

copy of this Notice to Respondent. Tribunal answer forms are available on our 

website at www.michigan.gov/taxtrib. Respondents must utilize the appropriate answer 

form. Failure to file the answer within the 28-day time frame may result in the 

placement of Respondent in default, as provided by TTR 281. Further, an electronic 

copy of the petition can be reviewed by utilizing the Docket Lookup Search on the 

Tribunal’s website.

By: __Tribunal Clerk_____

Entered: July 22, 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

Page 2

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

Matthew McCamman,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 25-002273

City Of Kalamazoo,

Respondent.

NOTICE OF DOCKET NUMBER

TAKE NOTICE that a Small Claims petition has been filed and the above-noted docket 

number has been assigned to that petition. The assignment of the docket number does 

not mean that the Tribunal has authority over the petition or that the petition complies 

with the Tribunal’s rules. The docket number needs to be included on all documents 

submitted in this case.

Respondent shall file an answer to the petition within 28 days of the issuance of a 

copy of this Notice to Respondent. Tribunal answer forms are available on our 

website at www.michigan.gov/taxtrib. Respondents must utilize the appropriate answer 

form. Failure to file the answer within the 28-day time frame may result in the 

placement of Respondent in default, as provided by TTR 281. Further, an electronic 

copy of the petition can be reviewed by utilizing the Docket Lookup Search on the 

Tribunal’s website.

By: __Tribunal Clerk_____

Entered: July 22, 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.

Page 1

Acura Valuation, Inc. 

Real Estate Appraisers 

9500059303 

File No. 46921879-46921880 

APPRAISAL OF 

DUPLEX INCOME PROPERTY 

LOCATED AT: 

223 W Dutton St 

Kalamazoo, MI 49007-5112 

FOR: 

Consumers Credit Union 

7200 Elm Valley Drive 

Kalamazoo, MI, 49009 

BORROWER: 

Matthew McCamman 

AS OF: 

March 3, 2023 

BY: 

Robert L. Mulder 

State Licensed Appraiser 

709 Lodge Lane, Kalamazoo, MI 49009

Page 2

Acura Valuation, Inc. 

Small Residential Income Property Appraisal Report 

9500059303 

File No. 46921879-46921880 

The purpose of this summary appraisal report is to provide the lender/client with an accurate, and adequately supported, opinion of the market value of the subject property. 

Property Address 223 W Dutton St 

city Kalamazoo 

State Ml 

Zip Code 49007-5112 

Borrower Matthew McCamman 

Owner of Public Record WDH LLC 

County Kalamazoo 

Legal Description Bleykers Addition E 37ft of Lot 95 

Assessor's Parcel # 06-22-153-001 

Tax Year 2022 

RE. Taxes § 3,587 

Map Reference Kalamazoo County 

Census Tract 0006.00 

I Neighborhood Name City of Kalamazoo 

[TT] Occupant 

[J owner 

[BE nant 

Vacant 

Special Assessments $§ 0 

[Jrup 

HOAS 0 

[Jperyear [Jper month 

Property Rights Appraised 

ee Simple 

[] Leasehold 

[] Other (describe) 

2 Assignment Type 

Purchase Transaction 

[] Refinance Transaction 

[] Other (describe) 

Lender/Client Consumers Credit Union 

Address 7200 Elm Valley Drive, Kalamazoo, MI 49009 

Is the subject property currently offered for sale or has it been offered for sale in the twelve months prior to the effective date of this appraisal? 

Yes [] No 

Report data source(s) used, offering price(s), and date(s). 

SWMRIC .. MLS#22051581 

.. List date December 29, 2022 

.. List price of $140,000 

| 

did J did not analyze the contract for sale for the subject purchase transaction. Explain the results of the analysis of the contract for sale or why the analysis was not performed. 

See Attached Addendum 

| Contract Price $ 130,000 

Date of Contract 02/15/2023 

Is the property seller the owner of public record? 

[Ives 

No 

Data Source(s) City records 

J Yes 

4 

Is there any financial assistance (loan charges, sale concessions, gift or downpayment assistance, etc.) to be paid by any party on behalf of the borrower? 

o 

4 

s 

If Yes, report the total dollar amount and describe the items to be paid. 

$0 

No financial assistance 

Note: Race and the racial composition of the neighborhood are not appraisal factors. 

Neighborhood Characteristics 

2-4 Unit Housing Trends 

2-4 Unit Housing 

Present Land Use % 

Location 

Urban 

[0] Suburban 

[] Rural 

Property Values J Increasing 

Stable 

J Declining 

PRICE 

AGE 

One-Unit 

60 % 

Buit-Up 

[XJover75% [ J25-75% 

[ JUnder25% | Demand/Supply 

[ J Shortage 

In Balance [J Over Supply | 

$(000) 

(yrs) 

| 2-4 Unit 

29% 

i 

Growth 

J Rapid 

Stable 

J Slow 

Marketing Time 

J Under 3 mths 

3-6 mths 

J Over 6 mths 

40 Low 

20 | Multi-Family 

2% 

8] Neighborhood Boundaries Kalamazoo Ave to the North, Oakland Dr to the West, Howard St to the 

350 High 

120 | Commercial 

21% 

South and Portage Road to the East. 

149 Pred. 

100 | Other Vacant 

15 % 

%{ 

Neighborhood Description 

The subject is located in the City of Kalamazoo, just south of the Central Business District, close to Kalamazoo 

5] College and Western Michigan University. Area housing is a mixture of residential styles and ages. The area is located with in 10-15 

minutes of area shopping and employment centers. Kalamazoo School District buildings are located with in three mile radius of the 

subject. 2-4 Unit Housing criteria; 

1 mile radius; Duplex 

Market Conditions (including support for the above conclusions) 

Seller financing is generally found in closing cost and prepaid assistance for the buyer. 

MLS records indicate an average market time of 30 - 120 days, which 

is considered a reasonable exposure time for the subject if priced 

correctly. 

Dimensions 35.8 x 165.36 

Area 5920 Sq.Ft. 

shape Rectangle 

View N;Res; 

Specific Zoning

Page 3

Acura

Page 4

Acura

Page 5

Acu

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

THE 

CITY 

OF 

Management & Budget Services 

- Notice of March Board of Review Action - 

Assessor's Office 

/ 

241 West South Street 

mn 

Parcel Number: 06-22-153-001 

Kilian MI 9004798 

Property Address: 

223 W DUTTON ST 

www.kalamazoocity.org 

MCCAMMAN, MATTHEW 

Property Class: 401 

2618 PLAINVIEW ST 

KALAMAZOO 

MI 

49009 

Petition #: Mar25-112 

Date Printed: 03/26/2025 

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

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

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

value: 

Board of Review Comments: 

30 

INSUFFICIENT INFO TO SUPPORT OWNERS CONTENTION OF VALUE 

2025 

Original Assessed value (SEV) 

$95,800 

2025 

Board of Review Assessed Value decision 

$95,800 

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

2025 

Original Taxable Value 

$87,635 

2025 

Board of Review Taxable Value decision 

$87,635 

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

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

with respect to other assessments. 

NOTICE: YOUR RIGHT TO FURTHER APPEAL 

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

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

Box 30232, Lansing, MI 48909. 

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

Utility Personal Property; the final date for filing such an appeal is May 31 of the current year, 2025. 

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

final date for filing such an appeal is July 31 of the current year, 2025. 

Forms to file an appeal with the Michigan Tax Tribunal can be found on the Michigan Tax Tribunal web site. The 

web site is www.michigan.gov/taxtrib 

. Your local assessor may also make this form available.

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

ORLENE HAWKS

DIRECTOR

PROPERTY TAX APPEAL PETITION FORM

VALUATION / EXEMPTION / CLASSIFICATION APPEAL

MOAHR DOCKET NO. 

Do not use this form to appeal Principal Residence Exemption, Qualified Agricultural Exemption, Special Assessment, or Non-Property tax 

disputes.

Pursuant to Michigan Tax Tribunal Rule (TTR) 277(3), you MUST submit a copy of the notice giving rise to the appeal (e.g. Board of Review 

Decision or Notice of Uncapping) with this Small Claims Petition, if applicable. If you do not submit this document, you may be held in default.

Section 1: Petitioner’s Contact Information

Filer Type: Individual 

First Name

Matthew

M.I.

S

Last Name/Company Name

McCamman

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

2618 Plainview Street

City or Town

Kalamazoo

State

Michigan

ZIP Code

49009

Telephone Number

2695475991

Fax Number

E-mail Address

mattmccamman@gmail.com

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

First Name

Matthew

M.I.

Last Name

McCamman

Firm Name (if any)

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

2618 Plainview Street

City or Town

Kalamazoo

State

Michigan

ZIP Code

49009

Telephone Number

269-547-5991

Fax Number

E-mail Address 

mattmccamman@gmail.com

Section 3: Subject Property Information

How many parcels are you appealing?

1

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

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

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

223 W Dutton

Page 2

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

ORLENE HAWKS

DIRECTOR

Kalamazoo

Michigan

49007

Taxing Authority (City or Township)

City Of Kalamazoo (KALAMAZOO)

County 

Kalamazoo

Section 4: Issues Being Appealed (check all that apply)

True Cash and Taxable Value, Uncapping of Taxable Value

 

Section 5: Explain the Reason for this Appeal

The city of Kalamazoo has the property valued higher than two separate appraisals with several comps and higher than the listing price that was on the open market 

for two months with no offers.

Section 6: Jurisdictional Issues

Year(s) you are appealing:

2024, 2025

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

If Yes, check which BOR you attended AND upload the BOR decision: March

If No, check the applicable reason(s):

Did you request a Poverty Exemption at the BOR? 

If Yes, check which BOR considered your application AND upload the BOR decision: 

 March  July  December

If No, explain why:

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

Parcel Identification Number: 06-22-153-001

Classification of Property:

Real

Residential

Page 3

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

ORLENE HAWKS

DIRECTOR

Current Assessed Value (also known as State Equalized Value) as established by the BOR:

95800

Current Taxable Value as established by the BOR:

87635

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

152280 

Multiply the True Cash Value by .5 and enter here. This is your contention of Assessed Value (also known as State Equalized Value).

76140

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

145230

Section 8: Classification Information *Only the MI Dep’t of Treasury may appeal this issue to the Tribunal*

Parcel Identification Number:

 06-22-153-001

Current Classification of Property as established by Board of Review:

Real

Residential

What do you believe is the property’s classification?

Real

Residential

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

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

Fee Information

Does the subject property have a Principal Residence

Page 4

STA

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.