Medical Behavioral Hospital Of Mi LLC Dba Kalamazoo Bh Hospital, Petitioner Vs. Township Of Texas, 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 

Medical Behavioral Hospital of MI LLC 

MICHIGAN TAX TRIBUNAL 

dba Kalamazoo BH Hospital, 

 

Petitioner, 

 

 

v 

 

MTT Docket No. 25-002004 

 

Texas Township, 

 

Presiding Judge 

Respondent. 

 

Jason C. Grinnell 

 

 

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 

 

1 See MCL 211.27a. 

2 See MCL 205.755.

Page 2

MTT Docket No. 25-002004 

Page 2 of 2 

 

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, 

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%, (xviii) after June 30, 2025, through December 31, 2025, at the rate of 8.66%, 

and (xix) after December 31, 2025, through June 30, 2026, at a rate of 8.48%. 

 

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 ________________________________ 

Entered: March 10, 2026 

am 

 

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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Page 1

STATE OF MICHIGAN 

DEPARTMENT OF LICENSING & REGULATORY AFFAIRS 

MICHIGAN TAX TRIBUNAL 

Medical Behavioral Hospital of Michigan LLC, 

d/b/a Kalamazoo Behavioral Health Hospital, 

Petitioner, 

v 

MTT Docket No. 25-002004 

Texas Twp., 

Respondent. 

/ 

Stipulation for Entry of Consent Judgment 

1. 

The parcel is located in Kalamazoo County. 

2. 

The case is pending in the X Entire Tribunal OR ___ Small Claims Division. 

3. 

Property Parcel No: 09-02-376-002. 

4. 

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

Review are: 

Tax 

True Cash 

Assessed 

Taxable 

Year 

Value 

Value 

Value 

2025 

$15,417,800 

$7,708,900 

$7,417,117 

5: 

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

purposes are: 

Tax 

True Cash 

State Equalized 

Taxable 

Year 

Value 

Value 

Value 

2025 

$11,800,000 

$5,900,000 

$5,900,000 

6. 

If stipulation addresses tax years other than the tax year originally appealed or tax years

Page 2

March 9, 2026

7. 

List separately any special terms or conditions being proposed by the parties that would 

affect the execution of this Consent Judgment including, but not limited to, the joint 

payment of the refund, the waiver of interest, etc.: 

IT IS FURTHER ORDERED AND ADJUDGED that refunds shall be 

made payable 

jointly 

to Petitioner named herein and 

its counsel, 

Honigman LLP, and sent to Jackie J. Cook, Honigman LLP, 2290 First 

National Building, 660 Woodward, Detroit, MI 48226. 

Calculations of 

the refund amount shall also be sent to Petitioner’s counsel at the same 

address. 

All 

interest due hereunder 

is waived 

if, and 

only 

if, 

all refunds 

otherwise due are paid within 60 days of the entry of the consent 

judgment, however, otherwise interest shall be paid as provided in the 

Tax Tribunal Act, including MCL 205.737. 

Bauckham, Thall, Seeber, Kaufman & 

Honigman LLP 

Koches, P.C. 

Attorneys for Petitioner 

Attorneys for Responde: 

By: 

; 

Py 

ot 

By: 

ne 74 

Ja 

. Cook (P6&781) 

Robert E. Thall (P46421) 

§60-Woodward Avenue 

470 W. Centre Avenue, Ste. A 

2290 First National Bldg. 

Portage, MI 49024-5362 

Detroit, MI 48226-3506 

(269) 382-4500 

(313) 465-7270 

thall@michigantownshiplaw.com 

jcook@honigman.com 

Dated: 

March 9, 2026 

Dated: 

Hoe. [ 

7 

2026

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Page 1

STATE OF MICHIGAN 

DEPARTMENT OF LICENSING & REGULATORY AFFAIRS 

MICHIGAN TAX TRIBUNAL 

Medical Behavioral Hospital of Michigan LLC, 

d/b/a Kalamazoo Behavioral Health Hospital, 

Petitioner, 

v 

MTT Docket No. 25-002004 

Texas Twp., 

Respondent. 

/ 

Stipulation for Entry of Consent Judgment 

1. 

The parcel is located in Kalamazoo County. 

2. 

The case is pending in the X Entire Tribunal OR ___ Small Claims Division. 

3. 

Property Parcel No: 09-02-376-002. 

4. 

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

Review are: 

Tax 

True Cash 

Assessed 

Taxable 

Year 

Value 

Value 

Value 

2025 

$15,417,800 

$7,708,900 

$7,417,117 

5: 

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

purposes are: 

Tax 

True Cash 

State Equalized 

Taxable 

Year 

Value 

Value 

Value 

2025 

$11,800,000 

$5,900,000 

$5,900,000 

6. 

If stipulation addresses tax years other than the tax year originally appealed or tax years

Page 2

March 9, 2026

7. 

List separately any special terms or conditions being proposed by the parties that would 

affect the execution of this Consent Judgment including, but not limited to, the joint 

payment of the refund, the waiver of interest, etc.: 

IT IS FURTHER ORDERED AND ADJUDGED that refunds shall be 

made payable 

jointly 

to Petitioner named herein and 

its counsel, 

Honigman LLP, and sent to Jackie J. Cook, Honigman LLP, 2290 First 

National Building, 660 Woodward, Detroit, MI 48226. 

Calculations of 

the refund amount shall also be sent to Petitioner’s counsel at the same 

address. 

All 

interest due hereunder 

is waived 

if, and 

only 

if, 

all refunds 

otherwise due are paid within 60 days of the entry of the consent 

judgment, however, otherwise interest shall be paid as provided in the 

Tax Tribunal Act, including MCL 205.737. 

Bauckham, Thall, Seeber, Kaufman & 

Honigman LLP 

Koches, P.C. 

Attorneys for Petitioner 

Attorneys for Responde: 

By: 

; 

Py 

ot 

By: 

ne 74 

Ja 

. Cook (P6&781) 

Robert E. Thall (P46421) 

§60-Woodward Avenue 

470 W. Centre Avenue, Ste. A 

2290 First National Bldg. 

Portage, MI 49024-5362 

Detroit, MI 48226-3506 

(269) 382-4500 

(313) 465-7270 

thall@michigantownshiplaw.com 

jcook@honigman.com 

Dated: 

March 9, 2026 

Dated: 

Hoe. [ 

7 

2026

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Page 1

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA

DIRECTOR

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

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

NOTICE OF DECEMBER 1 - 14, 2026 PREHEARING GENERAL CALL AND ORDER 

OF PROCEDURE

Medical Behavioral Hospital of MI 

LLC dba Kalamazoo BH Hospital,

Petitioner,

v

 

 

Township Of Texas,

Respondent.

 MTT Docket No. 25-002004

Please be advised that 25-002004 has been placed on a two-week Prehearing General 

Call commencing December 01, 2026. Unless ordered otherwise, parties will be 

notified at least 28 days before they are scheduled to appear. Scheduling will not 

necessarily occur in the order in which the cases are listed below.

Parties are required to submit a valuation disclosure or written notification that no 

valuation disclosure is required by the dates indicated herein. A “valuation disclosure” 

is defined as documentary or other tangible evidence in a property tax proceeding that a 

party relies upon in support of the party’s contention as to the true cash value of the 

subject property or any portion thereof and contains the party’s value conclusion and 

data, valuation methodology, analysis or reasoning. See TTR 203 and TTR 241.

Users who file documents with the Tribunal are advised that filed documents are 

public records and will appear for public viewing on the Tribunal’s Tax Docket 

Lookup. If a user wishes to file a document for consideration by the Tribunal and 

prevent its publication on the Tax Docket Lookup, the user MUST file a Motion for 

Protective Order under MCR 2.302(C)(8). If a Protective Order is issued, documents 

covered by the order will not be published. Documents filed prior to the issuance of a 

Protective Order will be published.

In accordance with MCR 1.109(D)(9) and TTR 209, the responsibility for excluding or 

redacting personal identifying information (PII) from all documents filed with or offered to 

the Tribunal rests solely with the parties and their attorneys. The Tribunal is not 

responsible for or required to review, redact, or screen documents at the time of filing 

for PII whether filed electronically or on paper. A party, representative, or interested 

person (i.e. third party not part of an appeal) may request that the Tribunal redact PII 

contained in a previously filed document by submitting a Request for Redactions. The 

Request for Redactions form is available on the Entire Tribunal and Small Claims pages 

of the Tribunal’s website.

Page 2

MTT Docket No. 25-002004

Page 2 of 3

Please refer to the Tribunal’s FAQs and Glossary of Terms pages on the Tribunal’s 

website for more information.

IT IS ORDERED that the parties shall:

a. If no valuation disclosure is required, notify the Tribunal and the opposing parties 

in writing within 21 days of entry of this order that no valuation disclosure is being 

filed. The notice shall indicate the reason or reasons why no valuation disclosure 

is required (i.e., exemption claim, etc.).

b. If a valuation disclosure is required, file and exchange their valuation disclosures 

by August 4, 2026. Valuation disclosures will not be admitted into evidence 

unless disclosed and furnished in accordance with this order (even though 

admissible) except upon a finding of good cause by the Tribunal.

IT IS FURTHER ORDERED that the parties shall file and exchange their Prehearing 

Statements by August 4, 2026. Witnesses, with the exception of rebuttal witnesses, will 

not be allowed to testify unless disclosed in the Prehearing Statement and the 

Prehearing Statement is furnished in accordance with this order except upon a finding 

of good cause by the Tribunal. Failure to file the Prehearing Statement may result in 

holding a party or parties in default. See TTR 237. 

IT IS FURTHER ORDERED that “Pre-Valuation Disclosure” discovery is CLOSED on 

August 4, 2026, which means all discovery has been requested, all Motions to Compel 

have been filed, and all requested or ordered discovery has been exchanged by that 

date. Discovery relative to the valuation disclosure prepared for purposes of litigating 

this case or the valuation expert that prepared that valuation disclosure is not permitted 

during “Pre-Valuation Disclosure” discovery.

IT IS FURTHER ORDERED that “Post-Valuation Disclosure” discovery is CLOSED on 

December 1, 2026, which means all discovery has been requested, all Motions to 

Compel have been filed, and all requested or ordered discovery has been exchanged 

by that date. “Post-Valuation Disclosure” discovery is limited to the opposing party’s 

valuation disclosure, the opposing party’s valuation expert, and the witnesses identified 

on the opposing party’s Prehearing Statement.

IT IS FURTHER ORDERED that if this case is not scheduled for a date certain 

prehearing conference during the time frame indicated it may be scheduled for a date 

certain prehearing conference at any time subsequent to the completion date for this 

Prehearing General Call. Parties will, however, be notified in writing approximately one 

week before they are scheduled to appear. 

By:_____________________________________

Patricia L. Halm, Tribunal Chair

Page 3

MTT Docket No. 25-002004

Page 3 of 3

Entered: January 2, 2026 

PROOF OF SERVICE

I certify that a copy of the foregoing was sent on the entry date indicated above

Page 4

ST

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Page 1

STATE OF MICHIGAN 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MICHIGAN TAX TRIBUNAL 

MEDICAL BEHAVIORAL HOSPITAL 

OF MICHIGAN LLC, D/B/A KALAMAZOO 

BEHAVIORAL HEALTH HOSPITAL, 

Petitioner, 

MTT Docket No. 25-002004-TT 

\% 

TEXAS TOWNSHIP, 

Respondent. 

Jackie J. Cook (P68781) 

Robert E. Thall (P46421) 

Honigman LLP 

Bauckham, Thall, Seeber, 

Attorney for Petitioner 

Kaufman & Koches, P.C. 

39400 Woodward Ave., Ste. 101 

Attorney for Respondent 

Bloomfield Hills, MI 48304 

470 W. Centre Ave., Suite A 

248-566-8474 

Portage, MI 49024-5362 

jcook@honigman.com 

269-382-4500 

thall@michigantownshiplaw.com 

ANSWER TO PETITION WITH AFFIRMATIVE DEFENSES 

Respondent, Texas Township states the following in response to the respective paragraphs 

of the Petition filed in this matter: 

1. 

In answer to paragraph 

1 of the Petition, Respondent admits the allegation therein. 

2. 

In answer to paragraph 2 of the Petition, Respondent admits the allegation therein. 

3. 

In answer to paragraph 3 of the Petition, Respondent admits the allegation therein.

Page 2

8. 

In answer to paragraph 8 of the Petition, Respondent admits the allegation therein. 

9. 

In answer to paragraph 9 of the Petition, Respondent admits the allegations therein. 

10. 

In answer to paragraph 10 of the Petition, Respondent admits that the Petitioner has 

raised the issues identified therein. 

11. 

In answer 

to paragraph 

11 

of the Petition, Respondent lacks knowledge 

or 

information sufficient to form a belief about the truth of the allegations therein. 

12. 

In answer 

to paragraph 

12 

of the Petition, Respondent lacks knowledge 

or 

information sufficient to form a belief about the truth of the allegations therein. 

13. 

Inanswer to paragraph 13 of the Petition, Respondent admits the allegation therein. 

14. 

In answer to paragraph 14 (a) through (d) of the Petition, Respondent denies the 

allegations therein as untrue. 

WHEREFORE, Respondent respectfully request that the Tribunal enter an Order denying 

the relief requested by Petitioner and uphold and affirm the valuation as established by the 

Respondent and require Petitioner to pay Respondent’s costs and attorney fees. 

AFFIRMATIVE DEFENSES 

Please take notice that Respondent may rely on one or more of the following affirmative 

defenses: 

1. 

Petitioner has failed to state a claim upon which relief may be granted. 

2. 

The Tribunal lacks jurisdiction over Petitioner and/or the subject property. 

3. 

The service of process was insufficient.

Page 3

5. 

Respondent reserves the right to file such additional affirmative defenses as may become 

apparent pursuant to discovery procedures during the pendency of this matter. 

WHEREFORE Respondent requests that the Tribunal enter a determination of no cause in 

its favor, and such other and further relief as is appropriate including costs and attorney fees. 

Respectfully submitted, 

BAUCKHAM, THALL, SEEBER, 

KAUFMAN & KOCHES, P.C. 

Date: August 19, 2025 

By: 

/s/ Kobert 

£ Thal 

Robert E. Thall 

Attorney for Respondent

Page 4

STATE OF MICHIGAN 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MICHIGAN TAX TRIBUNAL 

MEDICAL BEHAVIORAL HOSPITAL 

OF MICHIGAN LLC, D/B/A KALAMAZOO 

BEHAVIORAL HEALTH HOSPITAL, 

Petitioner, 

MTT Docket No. 25-002004-TT 

Vv 

TEXAS TOWNSHIP, 

Respondent. 

Jackie J. Cook (P68781) 

Robert E. Thall (P46421) 

Honigman LLP 

Bauckham, Thall, Seeber, 

Attorney for Petitioner 

Kaufman & Koches, P.C. 

39400 Woodward Ave., Ste. 101 

Attorney for Respondent 

Bloomfield Hills, MI 48304 

470 W. Centre Ave., Suite A 

248-566-8474 

Portage, MI 49024-5362 

jcook@honigman.com 

269-382-4500 

thall@michigantownshiplaw.com 

APPEARANCE 

The 

law 

firm 

of Bauckham, 

Thall, 

Seeber, Kaufman 

& 

Koches, 

P.C., 

enters 

this 

appearance for and on behalf of Respondent, Texas Township, in this matter. 

Respectfully submitted, 

BAUCKHAM, THALL, SEEBER, 

KAUFMAN & KOCHES, P.C.

Page 5

STATE OF MICHIGAN 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MICHIGAN TAX TRIBUNAL 

MEDICAL BEHAVIORAL HOSPITAL 

OF MICHIGAN LLC, D/B/A KALAMAZOO 

BEHAVIORAL HEALTH HOSPITAL, 

Petitioner, 

MTT Docket No. 25-002004-TT 

\Y% 

TEXAS TOWNSHIP, 

Respondent. 

Jackie J. Cook (P68781) 

Robert E. Thall (P46421) 

Honigman LLP 

Bauckham, Thall, Seeber, 

Attorney for Petitioner 

Kaufman & Koches, P.C. 

39400 Woodward Ave., Ste. 101 

Attorney for Respondent 

Bloomfield Hills, MI 48304 

470 W. Centre Ave., Suite A 

248-566-8474 

Portage, MI 49024-5362 

jcook@honigman.com 

269-382-4500 

thall@michigantownshiplaw.com 

PROOF OF SERVICE 

Sandra L. Bosse states that on August 19, 2025, she served a copy of an Appearance, 

Answer to Petition with Affirmative Defenses and Proof of Service in this matter by first-class 

mail, postage fully prepaid, upon the representative for Petitioner at the address shown above. 

A, a, 

Sandra L. Bosse

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Page 1

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

ORLENE HAWKS

DIRECTOR

Entire Tribunal Case Information Sheet - Respondent

MOAHR DOCKET NO. 25-002004

Section 1: Respondent’s Contact Information

Filer Type: Local Unit of Government

Township Of Texas (KALAMAZOO)

Local Unit of Government/First Name

M.I.

Last Name

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

City or Town

State

Michigan

ZIP Code

Telephone Number

Fax Number

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

Section 2: Attorney/Authorized Representative’s Contact Information

First Name

Robert

M.I.

E

Last Name

Thall

Firm Name (if any)

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

470 W. Centre Ave., Suite A

City or Town

Portage

State

Michigan

ZIP Code

49024-5362

Telephone Number

269-382-4500

Fax Number

269-382-2040

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

thall@michigantownshiplaw.com

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

Respondent or Authorized Attorney/Representative’s Signature: 

Robert E Thall

/s/

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Page 1

RECEIVED 

JUN 06 2025 & Q 

*® 

STATE OF MICHIGAN 

MICHIGAN TAX TRIBUNAL 

DEPARTMENT OF LICENSING & REGULATORY AFFAIRS 

MICHIGAN TAX TRIBUNAL 

Medical Behavioral Hospital of Michigan LLC, 

D/B/A Kalamazoo Behavioral Health Hospital, 

Petitioner, 

MTT Docket No. Pes 

Koi oO 200 i 

Parcel No. 09-02- 376-002 

002 

Vv. 

Texas Township. 

Respondent, 

Jackie J. Cook (P68781) 

Honigman LLP 

Attorneys for Petitioner 

39400 Woodward Avenue, Suite 101 

Bloomfield Hills, MI 48304-5151 

(313) 465-7420 

jcook@honigman.com 

Proof of Service 

Lisa Joseph states that she is employed by Honigman LLP, attorneys for Petitioner, and 

that on 

7) [2 [25 ~, she did serve a copy of Petitioner's Entire Tribunal Property Tax 

Petition, with docket number, upon the parties named on the attached list. 

Lisa Joséph 

Dated: 

b[2[>5 

Z. 

a 

(acy h

Page 2

BY CERTIFIED UNITED STATES MAIL, RETURN RECEIPT REQUESTED: 

CLERK 

TEXAS TWP. 

7110 W. Q AVE. 

KALAMAZOO, MI 49009-9705 

ASSESSOR 

TEXAS TWP. 

7110 W. Q AVE. 

KALAMAZOO, MI 49009-9705 

AND BY FIRST-CLASS UNITED STATES MAIL: 

CLERK 

KALAMAZOO COUNTY 

201 W. KALAMAZOO AVENUE 

KALAMAZOO, MI 49007-3726 

DIRECTOR OF EQUALIZATION 

KALAMAZOO COUNTY 

201 W. KALAMAZOO AVENUE 

KALAMAZOO, MI 49007-3726 

SECRETARY OF SCHOOL BOARD 

KALAMAZOO SCHOOL DISTRICT 

1220 HOWARD STREET 

KALAMAZOO, MI 49008-1882 

STATE TREASURER 

MICHIGAN DEPARTMENT OF TREASURY 

TREASURY BUILDING 

430 W. ALLEGAN ST. 

LANSING, MI 48922 

25-0105

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Page 1

60714748.1 

STATE OF MICHIGAN 

DEPARTMENT OF LICENSING & REGULATORY AFFAIRS 

MICHIGAN TAX TRIBUNAL 

Medical Behavioral Hospital of Michigan LLC, 

D/B/A Kalamazoo Behavioral Health Hospital, 

Petitioner, 

v. 

Texas Township, 

Respondent, 

MTT Docket No. ________ 

Parcel No. 09-02-376-002 

Jackie J. Cook (P68781) 

Honigman LLP 

Attorneys for Petitioner 

39400 Woodward Avenue, Suite 101 

Bloomfield Hills, MI 48304-5151 

(248) 566-8474 

jcook@honigman.com

Entire Tribunal Property Tax Petition 

Medical Behavioral Hospital of Michigan LLC, D/B/A Kalamazoo Behavioral Health 

Hospital (“Petitioner”), through its attorneys, Honigman LLP, says: 

1.

Petitioner's principal office address is 112 W. Jefferson Blvd., Suite 600, South 

Bend, IN 46601. 

2.

Petitioner is a party in interest with respect to property taxes on tax parcel number 

09-02-376-002 ("Petitioner's Property") 

3.

Petitioner’s Property has an address of 5802 S. 9th St., Kalamazoo, MI 49009 

4.

Petitioner’s Property is located in Kalamazoo County, Michigan. 

5.

Respondent, Texas Twp., assesses and collects property taxes on Petitioner's 

Property.

Page 2

2 

60714748.1 

6.

Respondent’s Board of Review set the 2025 taxable value of Petitioner's Property 

at $7,417,117 and set the 2025 assessed value of Petitioner's Property at $7,708,900, which will 

result in a state equalized value in the same amount based upon the tentative equalization factor. 

7.

Petitioner's Property is classified as commercial real. 

8.

Petitioner's Property is presently used or available for use for commercial purposes. 

9.

Petitioner believes that Petitioner's Property was originally designed to be used for 

commercial purposes. 

10.

This matter involves issues relating to: (a) valuation, (b) assessment, (c) taxable 

value, and (d) uniformity. 

11.

At this time, Petitioner believes, as it relates to the calculation of taxable value, that 

there is a dispute relative to the value of any losses under MCL 211.27a(2)(a). 

12.

At this time, Petitioner believes, as it relates to the calculation of taxable value, that 

there is a dispute relative to the value of any additions under MCL 211.27a(2)(a). 

13.

A board of review protest was not required for Petitioner’s Property. 

14.

The 2025 assessment, including state equalized value and taxable value, imposed 

on Petitioner's Property, and the taxes to be levied and collected on Petitioner’s Property, are 

invalid and unlawful for the following reasons: 

(a) 

The 2025 assessment, including state equalized value and/or taxable value, 

exceeds the amount permitted by the Michigan Constitution and applicable 

statutes; 

(b) 

The 2025 assessment, including state equalized value and/or taxable value, 

is at a higher percentage of true cash value than permissible under the 

Michigan Constitution and applicable statutes;

Page 3

3 

60714748.1 

(c) 

The 2025 assessment, including taxable value and/or state equalized value, 

is based on an erroneous determination of the true cash value of that portion 

of Petitioner's Property that is taxable under Michigan law, and is based on 

the application of wrong principles; and 

(d) 

The 2025 assessment, including state equalized value and/or taxable value, 

and the mode of assessment adopted by Respondent, discriminate against 

Petitioner and deny Petitioner its constitutional rights to uniformity, equal 

protection, and due process of law. 

WHEREFORE, Petitioner requests that the Tax Tribunal enter an Order: (i) reducing the 

2025 taxable value of Petitioner's Property from $7,417,117 to $5,500,000; (ii) reducing the 2025 

assessed and state equalized value of Petitioner's Property from $7,708,900 to $5,500,000; 

(iii) requiring payment to Petitioner of the refunds attributable to such reductions, plus interest and 

costs; and (iv) awarding Petitioner any other relief to which it is entitled. 

Dated: May 30, 2025 

HONIGMAN LLP 

Attorneys for Petitioner 

By: _______________________________________ 

Jackie J. Cook (P68781) 

39400 Woodward Avenue, Suite 101 

Bloomfield Hills, MI 48304-5151 

(248) 566-8474 

jcook@honigman.com

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Page 1

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA

DIRECTOR

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

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

Medical Behavioral Hospital of MI LLC dba Kalamazoo BH Hospital, 

Petitioner,

 MICHIGAN TAX TRIBUNAL

v

MTT Docket No.: 25-002004

Township Of Texas, 

Respondent.

NOTICE OF DOCKET NUMBER

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

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

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

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

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

issuance of this notice evidencing the service of the petition. 

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

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

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

the notice may result in the dismissal of this case.

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

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

will result in Respondent being placed in default.

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

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

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

or the Tribunal’s rules.

By: __Tribunal Clerk________

Entered: August 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

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Page 1

60714748.1 

STATE OF MICHIGAN 

DEPARTMENT OF LICENSING & REGULATORY AFFAIRS 

MICHIGAN TAX TRIBUNAL 

Medical Behavioral Hospital of Michigan LLC, 

D/B/A Kalamazoo Behavioral Health Hospital, 

Petitioner, 

v. 

Texas Township, 

Respondent, 

MTT Docket No. ________ 

Parcel No. 09-02-376-002 

Jackie J. Cook (P68781) 

Honigman LLP 

Attorneys for Petitioner 

39400 Woodward Avenue, Suite 101 

Bloomfield Hills, MI 48304-5151 

(248) 566-8474 

jcook@honigman.com

Entire Tribunal Property Tax Petition 

Medical Behavioral Hospital of Michigan LLC, D/B/A Kalamazoo Behavioral Health 

Hospital (“Petitioner”), through its attorneys, Honigman LLP, says: 

1.

Petitioner's principal office address is 112 W. Jefferson Blvd., Suite 600, South 

Bend, IN 46601. 

2.

Petitioner is a party in interest with respect to property taxes on tax parcel number 

09-02-376-002 ("Petitioner's Property") 

3.

Petitioner’s Property has an address of 5802 S. 9th St., Kalamazoo, MI 49009 

4.

Petitioner’s Property is located in Kalamazoo County, Michigan. 

5.

Respondent, Texas Twp., assesses and collects property taxes on Petitioner's 

Property.

Page 2

2 

60714748.1 

6.

Respondent’s Board of Review set the 2025 taxable value of Petitioner's Property 

at $7,417,117 and set the 2025 assessed value of Petitioner's Property at $7,708,900, which will 

result in a state equalized value in the same amount based upon the tentative equalization factor. 

7.

Petitioner's Property is classified as commercial real. 

8.

Petitioner's Property is presently used or available for use for commercial purposes. 

9.

Petitioner believes that Petitioner's Property was originally designed to be used for 

commercial purposes. 

10.

This matter involves issues relating to: (a) valuation, (b) assessment, (c) taxable 

value, and (d) uniformity. 

11.

At this time, Petitioner believes, as it relates to the calculation of taxable value, that 

there is a dispute relative to the value of any losses under MCL 211.27a(2)(a). 

12.

At this time, Petitioner believes, as it relates to the calculation of taxable value, that 

there is a dispute relative to the value of any additions under MCL 211.27a(2)(a). 

13.

A board of review protest was not required for Petitioner’s Property. 

14.

The 2025 assessment, including state equalized value and taxable value, imposed 

on Petitioner's Property, and the taxes to be levied and collected on Petitioner’s Property, are 

invalid and unlawful for the following reasons: 

(a) 

The 2025 assessment, including state equalized value and/or taxable value, 

exceeds the amount permitted by the Michigan Constitution and applicable 

statutes; 

(b) 

The 2025 assessment, including state equalized value and/or taxable value, 

is at a higher percentage of true cash value than permissible under the 

Michigan Constitution and applicable statutes;

Page 3

3 

60714748.1 

(c) 

The 2025 assessment, including taxable value and/or state equalized value, 

is based on an erroneous determination of the true cash value of that portion 

of Petitioner's Property that is taxable under Michigan law, and is based on 

the application of wrong principles; and 

(d) 

The 2025 assessment, including state equalized value and/or taxable value, 

and the mode of assessment adopted by Respondent, discriminate against 

Petitioner and deny Petitioner its constitutional rights to uniformity, equal 

protection, and due process of law. 

WHEREFORE, Petitioner requests that the Tax Tribunal enter an Order: (i) reducing the 

2025 taxable value of Petitioner's Property from $7,417,117 to $5,500,000; (ii) reducing the 2025 

assessed and state equalized value of Petitioner's Property from $7,708,900 to $5,500,000; 

(iii) requiring payment to Petitioner of the refunds attributable to such reductions, plus interest and 

costs; and (iv) awarding Petitioner any other relief to which it is entitled. 

Dated: May 30, 2025 

HONIGMAN LLP 

Attorneys for Petitioner 

By: _______________________________________ 

Jackie J. Cook (P68781) 

39400 Woodward Avenue, Suite 101 

Bloomfield Hills, MI 48304-5151 

(248) 566-8474 

jcook@honigman.com

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

Entire Tribunal Case Information Sheet - Petitioner

MOAHR DOCKET NO. 

Section 1: Petitioner’s Contact Information

Filer type: Organization

First Name/Company Name

M.I.

Last Name

Medical Behavioral Hospital of Michigan LLC, d/b/a 

Kalamazoo Behavioral Health Hospital

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

112 W. Jefrerson

City or Town

South Bend

State

Indiana

ZIP Code

49544

Telephone Number

2485668300

Fax Number

46601

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

ljoseph@honigman.com

Section 2: Attorney/Authorized Representative’s Contact Information

First Name

Jackie

M.I.

J.

Last Name

Cook

Firm Name (if any)

Honigman LLP

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

39400 Woodward Avenue Suite 101

City or Town

Bloomfield Hills

State

Michigan

ZIP Code

48304

Telephone Number

248-566-8474

Fax Number

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

jcook@honigman.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]

Michigan

Taxing Authority (City or Township)

Township Of Texas (KALAMAZOO)

County

Kalamazoo

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

Page 2

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

ORLENE HAWKS

DIRECTOR

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

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:

09-02-376-002

Classification of Property: Real 

Commercial

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

7708900

Current Taxable Value as established by the Board of Review:

7417117

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

11000000

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

5500000

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: 

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:

Current Classification of Property as established by Board of Review: 

What do you believe is the property’s classification?

Page 3

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/ Jackie J. Cook

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