Neal Bloomfield, Petitioner V Township Of Chikaming, 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 

Neal Bloomfield, 

MICHIGAN TAX TRIBUNAL 

 

Petitioner, 

SMALL CLAIMS DIVISION 

 

v 

 

MTT Docket No. 25-002824 

 

Chikaming Township, 

 

Presiding Judge 

Respondent. 

 

Marcus L. Abood 

 

 

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. 25-002824 

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

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Page 1

GRETCHEN WHITMER 

GOVERNOR 

Neal Bloomfield 

& 

STATE OF MICHIGAN 

LANSING 

\ 

Petitioner(s) 

Township of Chikaming 

Respondent(s) 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

DIRECTOR 

MICHIGAN TAX TRIBUNAL 

MTT Docket No. 25-002824 

STIPULATION FOR ENTRY OF CONSENT JUDGMENT 

1. 

The subject property is in Berrien 

(VALUATION) 

County. 

2. 

Parcel Number: 11-07-3050-0244-00-7 

. 

(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 

70,200 

52,477 

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 

90,000 

45,000 

45,000 

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.) 

TFransfer-of ownership

Page 2

MTT Docket No. 25-002824 

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: 

ive. When _Uthme® Botton 

Printed Name: Sally I an for Petitioner porh 

Date: December 9, 2025 

Signature of Respondent's authorized representative: 

. 

2A. 

Printed Name: Antoinette J. Swisher, Assessor 

Date: 

Solo rs i 

ull

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Page 1

GRETCHEN WHITMER 

GOVERNOR 

Neal Bloomfield 

& 

STATE OF MICHIGAN 

LANSING 

\ 

Petitioner(s) 

Township of Chikaming 

Respondent(s) 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

DIRECTOR 

MICHIGAN TAX TRIBUNAL 

MTT Docket No. 25-002824 

STIPULATION FOR ENTRY OF CONSENT JUDGMENT 

1. 

The subject property is in Berrien 

(VALUATION) 

County. 

2. 

Parcel Number: 11-07-3050-0244-00-7 

. 

(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 

70,200 

52,477 

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 

90,000 

45,000 

45,000 

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.) 

TFransfer-of ownership

Page 2

MTT Docket No. 25-002824 

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: 

ive. When _Uthme® Botton 

Printed Name: Sally I an for Petitioner porh 

Date: December 9, 2025 

Signature of Respondent's authorized representative: 

. 

2A. 

Printed Name: Antoinette J. Swisher, Assessor 

Date: 

Solo rs i 

ull

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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 

Neal Bloomfield, 

MICHIGAN TAX TRIBUNAL 

 

Petitioner, 

SMALL CLAIMS DIVISION 

 

v 

 

MTT Docket No. 25-002824 

 

Chikaming Township, 

 

Presiding Judge 

Respondent. 

 

Patricia L. Halm 

 

ORDER GRANTING RESPONDENT’S MOTION FOR RECONSIDERATION 

 

ORDER SETTING ASIDE RESPONDENT’S DEFAULT 

 

On February 5, 2026, Respondent filed a motion requesting that the Tribunal reconsider 

the Order for Default Hearing entered in this case on December 16, 2025.1 In the 

motion, Respondent states there was an oversight on the assessor’s part due to 

personal reasons. Respondent ask for forgiveness and allowance to move forward with 

the attached answer and stipulation to follow. 

 

The Tribunal has considered the motion and the case file and finds that Respondent 

failed to demonstrate a palpable error relative to the Order for Default Hearing that 

misled the Tribunal and the parties and that would have resulted in a different 

disposition if the error was corrected.2 Nevertheless, Respondent has filed the required 

answer and motion, and thereby complied with the Tribunal’s orders, as required by 

TTR 237. As such, the Tribunal finds good cause to grant reconsideration and set 

Respondent’s default aside.3 Therefore, 

 

IT IS ORDERED that Respondent’s Motion for Reconsideration is GRANTED. 

 

IT IS FURTHER ORDERED that Respondent’s default is SET ASIDE. 

 

 

Entered: February 19, 2026 

 

 

By _____________________________ 

ejg/am 

 

 

 

1 Respondent filed a Motion to Set Aside Default but was required to file a Motion for Reconsideration due 

to the entry of the Order for Default Hearing. The filed motion was construed accordingly. 

2 See MCR 2.119(F)(3). A palpable error is one that is “easily perceptible, plain, obvious, readily visible, 

noticeable, patent, distinct, or manifest.” Luckow v Luckow, 291 Mich App 417, 426 (2011) (quotation 

marks and citation omitted). 

3 TTR 261(1) states that “the tribunal may order a rehearing or reconsideration of any decision or order 

upon its own initiative or motion filed within 21 days after the entry of the decision or order sought to be 

reheard or reconsidered.” Id.

Page 2

MTT Docket No. 25-002824 

Page 2 of 2 

 

PROOF OF SERVICE 

 

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

parties or their attorneys or authorized representatives, if any, utilizing either the mailing 

or email addresses on file, as provided by those parties, attorneys, or authorized 

representatives. 

 

By: Tribunal Clerk

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Page 1

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

Neal Bloomfield 

; 

MICHIGAN TAX TRIBUNAL 

Petitioner(s) 

v 

MTT Docket No.25-002824 

Chikaming Township 

Respondent(s) 

MOTION TO SET ASIDE DEFAULT 

1. 

A default was entered against me on October 22, 2025 

and, 

if applicable, the default 

was extended on November 21, 2025 

2. 

Good cause exists to set aside the default because: 

Oversight on the Assessors part due to personal reasons. Respondent asks Tribunal for 

forgiveness and allowance to move forward with the attached answer, as well as 

stipulation to follow. 

3. 

l ask this Tribunal to set aside the default. 

Party/Representative (sign here) 

Antoinette Swisher 

[Print/type name of person signing] 

| certify that on this date 

| served a copy of this Motion, and any additional documentation, on the 

opposing party or their representative. 

D 

February 4, 2026 

Date 

(sign here) 

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

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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 

Neal Bloomfield, 

MICHIGAN TAX TRIBUNAL 

 

Petitioner, 

SMALL CLAIMS DIVISION 

 

v 

 

MTT Docket No. 25-002824 

 

Chikaming Township, 

 

Presiding Judge 

Respondent. 

 

Patricia L. Halm 

 

ORDER GRANTING RESPONDENT’S MOTION FOR RECONSIDERATION 

 

ORDER SETTING ASIDE RESPONDENT’S DEFAULT 

 

On February 5, 2026, Respondent filed a motion requesting that the Tribunal reconsider 

the Order for Default Hearing entered in this case on December 16, 2025.1 In the 

motion, Respondent states there was an oversight on the assessor’s part due to 

personal reasons. Respondent ask for forgiveness and allowance to move forward with 

the attached answer and stipulation to follow. 

 

The Tribunal has considered the motion and the case file and finds that Respondent 

failed to demonstrate a palpable error relative to the Order for Default Hearing that 

misled the Tribunal and the parties and that would have resulted in a different 

disposition if the error was corrected.2 Nevertheless, Respondent has filed the required 

answer and motion, and thereby complied with the Tribunal’s orders, as required by 

TTR 237. As such, the Tribunal finds good cause to grant reconsideration and set 

Respondent’s default aside.3 Therefore, 

 

IT IS ORDERED that Respondent’s Motion for Reconsideration is GRANTED. 

 

IT IS FURTHER ORDERED that Respondent’s default is SET ASIDE. 

 

 

Entered: February 19, 2026 

 

 

By _____________________________ 

ejg/am 

 

 

 

1 Respondent filed a Motion to Set Aside Default but was required to file a Motion for Reconsideration due 

to the entry of the Order for Default Hearing. The filed motion was construed accordingly. 

2 See MCR 2.119(F)(3). A palpable error is one that is “easily perceptible, plain, obvious, readily visible, 

noticeable, patent, distinct, or manifest.” Luckow v Luckow, 291 Mich App 417, 426 (2011) (quotation 

marks and citation omitted). 

3 TTR 261(1) states that “the tribunal may order a rehearing or reconsideration of any decision or order 

upon its own initiative or motion filed within 21 days after the entry of the decision or order sought to be 

reheard or reconsidered.” Id.

Page 2

MTT Docket No. 25-002824 

Page 2 of 2 

 

PROOF OF SERVICE 

 

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

parties or their attorneys or authorized representatives, if any, utilizing either the mailing 

or email addresses on file, as provided by those parties, attorneys, or authorized 

representatives. 

 

By: Tribunal Clerk

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Page 1

05/12/2025 

12:55 

PM 

2025 BOARD OF REVIEW DECISION 

FROM 

CHIKAMING TOWNSHIP ASSESSOR 

13535 RED ARROW HIGHWAY 

HARBERT, MI 49115 

NAME AND ADDRESS OF OWNER OR PERSON NAMED ON ASSESSMENT ROLL: 

PROPERTY IDENTIFICATION: (Parcel Code required. Property address 

and legal description optional.) 

07-3050-0244-00-7 

OAK DR 

BLOOMFIELD NEAL A REV TRUST 

6 ABERDEEN CT 

BUFFALO GROVE, IL 60089 

LOT 244 HARBERT WOODS SUBDN 

THIS PROPERTY IS CLASSIFIED 

402 (RESIDENTIAL-VACANT) 

Thank you for attending this years March Board of Review. The Board has reviewed the information you supplied and the data necessary 

to compute your assessment and taxable value. 

The Board has completed their review of parcel number 

07-3050-0244-00-7 

They have made the following determination based on the information you supplied. 

Board of Review Comments 

DENIED - AT FAIR MARKET 

[2025 ORIGINAL ASSESSED VALUE 

70,200 

| 

[2025 "BOARD OF REVIEW" ASSESSED VALUE 

70,200 

| 

(If the above amounts are the same, no revisions have occured) 

2025 

ORIGINAL TAXABLE VALUE 

52,477 

2025 

"BOARD OF REVIEW" TAXABLE VALUE 

52,477 

2025 

PRINCIPAL RESIDENCE EXEMPTION/QUALIFIED AG 

0.0000 

Please feel free to contact the assessor at the address listed above or call if you have any questions. 

"Effective March 1, 2013, the Tribunal is no longer able to accept Small Claims letter appeals. Rather, you are required to file a petition to 

initiate a new Small Claims appeal. Petition forms are available on this website." 

http://www.michigan.gov/taxtrib/0,4677,7-187-38254---,00.html

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Page 1

Notice of Assessment,

Taxable Valuation, and

Property Classification

This form is issued under the authority of P.A. 206 of 1893, Sec. 211.24c and Sec. 211.34c, as amended.

L-4400

THIS IS NOT A TAX BILL

NAME AND ADDRESS OF OWNER OR PERSON NAMED ON ASSESSMENT ROLL:

Parcel Code:

11-07-3050-0244-00-7

Property Address:

CHIKAMING TWP ASSESSOR

ANTOINETTE J. SWISHER

PO BOX 40

HARBERT MI 49115

ACCORDING TO MCL 211.34c THIS PROPERTY IS CLASSIFIED AS: 402 RESIDENTIAL-VACANT

PRIOR YEAR’S CLASSIFICATION: 402 RESIDENTIAL-VACANT

LEGAL DESCRIPTION:

LOT 244 HARBERT WOODS SUBDN 

PRINCIPAL RESIDENCE EXEMPTION

% Exempt As "Homeowners Principal Residence":

% Exempt As "Qualified Agricultural Property":

% Exempt As "MBT Industrial Personal’:

% Exempt As "MBT Commercial Personal":

Exempt As "Qualified Forest Property":

Exempt As "Development Property":

No

Yes

No

Yes

%

%

%

%

0.00

0.00

0.00

0.00

X

X

BLOOMFIELD NEAL A REV TRUST

C/O NEAL A BLOOMFIELD TTEE

6 ABERDEEN CT

BUFFALO GROVE IL 60089-1503

 

TEMP - RETURN SERVICE REQUESTED

CHANGE FROM

PRIOR YEAR TO

CURRENT YEAR

CURRENT

TENTATIVE AMOUNT

YEAR: 2025

PRIOR AMOUNT

YEAR: 2024 

1. TAXABLE VALUE:

2. ASSESSED VALUE:

3. TENTATIVE EQUALIZATION FACTOR: 1.00000

4. STATE EQUALIZED VALUE (SEV):

5. There WAS or WAS NOT a transfer of ownership on this property in 2024:

6. ASSESSOR CHANGE REASON:

Was Not

50,900

52,477

1,577

50,900

70,200

19,300

50,900

70,200

19,300

This change in taxable value will increase/decrease your 2025 tax bill by approximately $62.

The 2025 Inflation Rate Multiplier is: 1.031

Questions regarding the Notice of Assessment, Taxable Valuation, and Property Classification may be directed to the following:

Contact Name

Phone

Email

March Board of Review Appeal Information:

TO APPEAL PLEASE CONTACT THE CHIKAMING TWP ASSESSOR AT (269) 469-1676. MEETINGS WILL BE

HELD ON MONDAY, MARCH 10 FROM 9AM-4PM AND WEDNESDAY, MARCH 12 FROM 1PM-9PM. WALK-INS

ARE WELCOME.

SEE REVERSE SIDE FOR MORE INFORMATION

(269) 469-1676

ANTOINETTE J. SWISHER

TSWISHER@CHIKAMINGTOWNSHIP.ORG

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Page 1

Printed on

02/05/2026

Parcel Number:

07-3050-0244-00-7

Jurisdiction:

CHIKAMING TOWNSHIP ASSESSO

County: Berrien

Grantor

Grantee

Sale

Price 

Sale

Date

Inst.

Type

Terms of Sale

Liber

& Page

Verified

By

Prcnt.

Trans.

FLINT THEODORE W

BLOOMFIELD NEAL A REV TRU

850,000

01/27/2023

WD

03-ARM'S LENGTH

3397/2972

DEED

100

NAXOS LLC

FLINT THEODORE; SHARON

10

03/27/2012

WD

33-TO BE DETERMINED

2988/2855

DEED

100.00

0

05/18/2004

WD

03-ARM'S LENGTH

2516/2499

DEED

0

03/17/2000

WD

32-SPLIT VACANT

2040/0462

DEED

Property Address

OAK DR

Owner's Name/Address

BLOOMFIELD NEAL A REV TRUST

6 ABERDEEN CT

BUFFALO GROVE, IL 60089

Tax Description

LOT 244 HARBERT WOODS SUBDN

Comments/Influences

Class: RESIDENTIAL-VACAN Zoning: 

Building Permit(s)

Date

Number

Status

School: RIVER VALLEY SCHOOL DISTRICT

P.R.E. 0% 

Map #: 009-3

2025 Est TCV 140,414

Improved

X Vacant

Public

Improvements

Dirt Road

X Gravel Road

Paved Road

Storm Sewer

Sidewalk

X Water

X Sewer

X Electric

X Gas

Curb

Street Lights

Standard Utilities

Underground Utils.

Topography of 

Site

Level

Rolling

Low

High

Landscaped

Swamp

Wooded

Pond

Waterfront

Ravine

Wetland

Flood Plain

Who When What

JG

01/29/1901

Inspected

Land Value Estimates for Land Table 4230.4230 ASSOC ACCESS

 * Factors *

Description Frontage Depth Front Depth Rate %Adj. Reason Value

4230 ASS ACCESS 60.00 92.00 1.0000 0.0000 4751 100* 00

4230 ASSOC ACCESS 00.127 Acres 1,105,623 100.000 140,4

 * denotes lines that do not contribute to the total acreage calculation.

60 Actual Front Feet, 0.13 Total Acres Total Est. Land Value = 140,414

Year

Land

Value 

Building

Value 

Assessed

Value 

Board of

Review 

Tribunal/

Other 

Taxable

Value 

2025

70,200

0

70,200

70,200M

52,477C

2024

50,900

0

50,900

50,900U

2023

35,600

0

35,600

12,235C

2022

35,200

0

35,200

11,653C

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Page 1

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

PROPERTY TAX APPEAL ANSWER FORM 

VALUATION / UNCAPPING 

MTT DOCKET NO. 25-002824 

Section 1: Respondent’s Contact Information 

Unit of Government 

Chikaming Township 

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

13535 Red Arrow Hwy 

City or Town: 

State: 

ZIP Code: 

Harbert 

Ml 

[49115 

569-469-1676 

Email Address (do not enter unless you want MTT to send all correspondence via email): 

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

) 

First Name: 

M.b: 

Last Name: 

Antoinette 

Swisher 

Firm Name (if any): 

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

135635 Red Arrow Hwy 

City or Town: 

State: 

ZIP Code: 

Harbert 

HE 

Telephone “mr 269-469- 1 676 

Email Address {do not enter unless you want MTT to send all correspondence via email): 

tswisher@chikamingtownship.org 

Section 3: Subject Property Information 

Are the parcels listed by Petitioner contiguous or adjoining? 

1 no, list al! parcels that are adjoining in separate groupings. Attacha 

separate sheet if necessary. 

ves 

[J No 

[J NotApplicable 

Does the subject property have a Principal Residence Exemption of 50% or more for all tax years at issue? 

O Yes 

No

Page 2

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON |. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

Section 4: Explain Your Answer to this Appeal 

Assessed value was developed utilizing the cost approach to value with per unit land 

value determined by land value analysis. Economic Condition Factors were also 

applied. Property owner petitioned March Board of Review for a value that reflects 50% 

of the purchase price. The March Board denied the request for a lower value. 

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 

Od No 

If yes, check which BOR Petitioner attended: 

March 

O July 

Oa December 

If the July or December BOR revised the assessment(s) at issue, did it have authority? [0] Yes 

[m] No 

If yes, cite the Board's authority. 

Was the assessment at issue established as the result of 

a clerical error or mutual mistake of fact? [] Yes 

No 

If yes, explain 

Is Petitioner appealing from a State Tax Commission Order? 

O Yes 

[No 

If so, what is the issue date? 

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? 

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

PareeINimBer 4 4.07-3050-0244-00-7 

Classification of Property: 

~~ Real 

Personal [J (check one) 

Agricultural (J 

Commercial 

J 

Industrial 

J 

Residential 

Timber-Cutover [J] 

~~ Developmental [J 

Utility [J (check one) 

Assessed Value (also known as

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Page 1

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

Neal Bloomfield 

; 

MICHIGAN TAX TRIBUNAL 

Petitioner(s) 

v 

MTT Docket No.25-002824 

Chikaming Township 

Respondent(s) 

MOTION TO SET ASIDE DEFAULT 

1. 

A default was entered against me on October 22, 2025 

and, 

if applicable, the default 

was extended on November 21, 2025 

2. 

Good cause exists to set aside the default because: 

Oversight on the Assessors part due to personal reasons. Respondent asks Tribunal for 

forgiveness and allowance to move forward with the attached answer, as well as 

stipulation to follow. 

3. 

l ask this Tribunal to set aside the default. 

Party/Representative (sign here) 

Antoinette Swisher 

[Print/type name of person signing] 

| certify that on this date 

| served a copy of this Motion, and any additional documentation, on the 

opposing party or their representative. 

D 

February 4, 2026 

Date 

(sign here) 

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

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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

Neal Bloomfield, 

Petitioner,

MICHIGAN TAX TRIBUNAL

 SMALL CLAIMS DIVISION

v

MTT Docket No. 25-002824

Township Of Chikaming,

Respondent.

ORDER DENYING JOINT STIPULATION FOR ENTRY OF CONSENT JUDGMENT

The Tribunal has reviewed the case file and the stipulation, filed on December 29, 2025, 

and finds that a consent judgment can only be entered if a stipulation is filed after the 

filing of a petition and answer. See TTR 253 and 283. Because no answer has been 

filed in this case, the stipulation cannot be entered at this time and must be denied.

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 _____________________________

 Joshua M. Wease, Tribunal Member 

Entered: December 30, 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

MTT Docket No. 25-002824

Page 2 of 6

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

Neal Bloomfield, 

Petitioner,

MICHIGAN TAX TRIBUNAL

 SMALL CLAIMS DIVISION

v

MTT Docket No. 25-002824

Township Of Chikaming,

Respondent.

ORDER DENYING JOINT STIPULATION FOR ENTRY OF CONSENT JUDGMENT

The Tribunal has reviewed the case file and the stipulation, filed on December 29, 2025, 

and finds that a consent judgment can only be entered if a stipulation is filed after the 

filing of a petition and answer. See TTR 253 and 283. Because no answer has been 

filed in this case, the stipulation cannot be entered at this time and must be denied.

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

Page 4

MTT

Page 5

S

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Page 1

GRETCHEN WHITMER 

GOVERNOR 

Neal Bloomfield 

& 

STATE OF MICHIGAN 

LANSING 

\ 

Petitioner(s) 

Township of Chikaming 

Respondent(s) 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

DIRECTOR 

MICHIGAN TAX TRIBUNAL 

MTT Docket No. 25-002824 

STIPULATION FOR ENTRY OF CONSENT JUDGMENT 

1. 

The subject property is in Berrien 

(VALUATION) 

County. 

2. 

Parcel Number: 11-07-3050-0244-00-7 

. 

(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 

70,200 

52,477 

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 

90,000 

45,000 

45,000 

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.) 

TFransfer-of ownership

Page 2

MTT Docket No. 25-002824 

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: 

ive. When _Uthme® Botton 

Printed Name: Sally I an for Petitioner porh 

Date: December 9, 2025 

Signature of Respondent's authorized representative: 

. 

2A. 

Printed Name: Antoinette J. Swisher, Assessor 

Date: 

Solo rs i 

ull

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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 

Neal Bloomfield, 

MICHIGAN TAX TRIBUNAL 

 

Petitioner, 

SMALL CLAIMS DIVISION 

 

v 

 

MTT Docket No. 25-002824 

 

Chikaming Township, 

 

Presiding Judge 

Respondent. 

 

Patricia L. Halm 

 

ORDER FOR DEFAULT HEARING 

 

The Tribunal has considered the file in this case and finds that Respondent was placed 

in default on October 22, 2025, because Respondent failed to file an answer. The 

Tribunal extended the time for Respondent to cure the default by an additional 14 days 

on November 21, 2025, and it has failed to respond or submit the required filing(s). 

Given this failure, the Tribunal finds that Respondent’s violation was willful. It also 

establishes a history of deliberate delay and refusing to comply with Tribunal rules and 

orders, both of which have prejudiced Petitioner. As a result, giving careful 

consideration to the Grimm factors and considering all options in determining what 

sanction is just and proper, the Tribunal finds that scheduling a default hearing is 

warranted, and a lesser sanction would not be appropriate or better serve the interests 

of justice.1 Therefore, 

 

IT IS ORDERED that a default hearing shall be scheduled in the normal course.2 

 

 

 

Entered: December 16, 2025 

 

 

By _____________________________ 

kac 

 

 

 

 

 

 

 

1 See Grimm v Dep’t of Treasury, 291 Mich App 140 (2010). Though Grimm was specific to the sanction 

of dismissal, the cases cited by the Court, and the reasoning behind its adoption of the factors set forth 

therein are not so narrow. The factors apply equally to default judgements, or in the case of the Tribunal 

proceedings, the conducting of a default hearing. See Bass v Combs, 238 Mich App 16 (1999), overruled 

in part on other grounds by Dimmitt & Owens Fin, Inc v Deloitte & Touche (ISC), LLC, 481 Mich 618 

(2008), Vicencio v Ramirez, 211 Mich App 501 (1995), and Traxler v Ford Motor Co, 227 Mich App 276 

(1998). See also TTR 237. 

2 A “default hearing" is “a hearing at which the defaulted party is precluded from presenting any testimony, 

offering any evidence, and examining the other party's witnesses.” TTR 203(e).

Page 2

MTT Docket No. 25-002824 

Page 2 of 2 

 

PROOF OF SERVICE 

 

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

parties or their attorneys or authorized representatives, if any, utilizing either the mailing 

or email addresses on file, as provided by those parties, attorneys, or authorized 

representatives. 

 

By: Tribunal Clerk

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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 

Neal Bloomfield, 

MICHIGAN TAX TRIBUNAL 

 

Petitioner, 

SMALL CLAIMS DIVISION 

 

v 

 

MTT Docket No. 25-002824 

 

Chikaming Township, 

 

Presiding Judge 

Respondent. 

 

Patricia L. Halm 

 

ORDER EXTENDING TIME FOR RESPONDENT TO CURE DEFAULT 

 

The Tribunal has considered the file in this case and finds that it entered an order 

holding Respondent in default on October 22, 2025, because they failed to file an 

answer.1 Respondent was required to cure the default within 14 days, has had ample 

time to comply, yet has failed to respond or submit the required filings. Though the 

Tribunal finds an extension of time to cure the default appropriate, Respondent’s failure 

to comply with Tribunal orders and its Rules of Practice and Procedure has established 

a history of deliberate delay that would justify the scheduling of a default hearing for 

failure to timely comply with this order.2 Therefore, 

 

IT IS ORDERED that the time for Respondent to cure the default is EXTENDED. 

 

IT IS FURTHER ORDERED that Respondent must complete the following to cure the 

default: (1) file an Answer for Valuation Appeal, (2) file a Motion to Set Aside Default, 

and (3) pay the required $25.00 fee for the filing of the motion, and (4) file proof the 

motion was served on Petitioner. The foregoing must be filed with the Tribunal within 

14 days of the entry of this order.3 

 

Failure to comply with this order may result in the scheduling of a default hearing, as 

provided by TTR 237.4 

 

Entered: November 21, 2025 

 

 

By _____________________________ 

kac 

 

1 The order further stated, “Failure to comply with this order will result in the defaulted party being 

required to file a motion to set aside the default (with appropriate filing fee).” 

2 See Grimm v Dep’t of Treasury, 291 Mich App 140 (2010). 

3 “A submission by mail is considered filed on the date indicated by the United States Postal Service 

postmark on the envelope containing the submission. A submission without a postmark or with an illegible 

postmark is considered filed on the date the submission is received by the tribunal. A submission by 

commercial delivery service is considered filed on the date the submission is given to the commercial 

service for delivery to the tribunal as indicated by the receipt date on the package containing the 

submission. A submission by personal service is considered filed on the date the submission is received. 

A submission through the tribunal’s e-filing system by 11:59 p.m. on a business day is considered filed on 

that business day. A submission by email to the email address designated by the tribunal by 11:59 p.m. 

on a business day is considered filed on

Page 2

MTT

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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

Neal Bloomfield,

Petitioner, MICHIGAN TAX TRIBUNAL

 SMALL CLAIMS DIVISION

v

 

MTT Docket No. 25-002824

Township Of Chikaming,

Respondent.

ORDER OF DEFAULT

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

Respondent has failed to file an answer. See TTR 281. Respondent must file an 

answer within 14 days of the entry of this order. Small Claims answer forms can be 

found on our website at www.michigan.gov/taxtrib. 

Therefore,

IT IS ORDERED that Respondent is HELD IN DEFAULT.

IT IS FURTHER ORDERED that the defaulted party shall cure the default, as indicated 

above, within 14 days of the entry of this order.i 

Failure to comply with this order will result in the defaulted party being required to file a 

motion to set aside the default (with appropriate filing fee).

By:_______________________________

Entered: October 22, 2025

Patricia L. Halm, Tribunal Chair

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

i “A submission by mail is considered filed on the date indicated by the United States Postal Service 

postmark on the envelope containing the submission. A submission without a postmark or with an illegible 

postmark is considered filed on the date the submission is received by the tribunal. A submission by 

commercial delivery service is considered filed on the date the submission is given to the commercial 

service for delivery to the tribunal as indicated by the receipt date on the package containing the 

submission. A submission by personal service is considered filed on the date the submission is received. 

A submission through the tribunal’s e-filing system by 11:59 p.m. on a business day is considered filed on

Page 2

MTT Docket No. 25-002824

Page 2 of 6

that business day. A submission by email to the email address designated by the tribunal by 11:59 p.m. 

on a business day is considered filed on that business day. A submission on a Saturday, a Sunday, or a 

holiday is considered filed on the following business day, as provided by section 35a of the tax tribunal 

act, MCL 205.735a.” TTR 225(5)

Page 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

Neal Bloomfield,

Petitioner, MICHIGAN TAX TRIBUNAL

 SMALL CLAIMS

Page 4

MTT

Page 5

STATE

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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

Neal

M.I.

Last Name/Company Name

Bloomfield

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

6 Aberdeen Court

City or Town

Buffalo Grove

State

Illinois

ZIP Code

60089

Telephone Number

(847) 217-4909

Fax Number

E-mail Address

neal-bloomfield@comcast.net

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

First Name

Sally

M.I.

Last Name

Taylor

Firm Name (if any)

Passaro, Kahne, Taylor, DeFrancesco & Thompson Law Offices, PLLC

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

685 W. Main Street

City or Town

Benton Harbor

State

Michigan

ZIP Code

49022

Telephone Number

269-983-0325

Fax Number

E-mail Address 

sallytaylor@passarokahne.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]

Vacant Land - Oak Drive

Page 2

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

ORLENE HAWKS

DIRECTOR

Sawyer

Michigan

49125

Taxing Authority (City or Township)

Township Of Chikaming (BERRIEN)

County 

Berrien

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

True Cash and Taxable Value

 

Section 5: Explain the Reason for this Appeal

On January 27, 2023, Owner purchased parcels 11-07-0009-0004-53-8 and 11-07-3050-0244-00-7 through a third party, long-arm transaction. The purchase price, 

representing fair market value of both properties was $850,000. Based on parcel 11-07-3050-0244-00-7 being 10% of the total assessed values, its portion of the 

purchase price was $85,000. Accordingly, the taxable value and the assessed value for 2024 should have been one-half of the fair market value, which was the 

purchase price, for a value of 42,500. The 2025 taxable value with the 3.1% increase for 2025 should then be 43,817.

Neal Bloomfield is the Trustee of the Owner.

Section 6: Jurisdictional Issues

Year(s) you are appealing:

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

Page 3

S

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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

Neal Bloomfield,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 25-002824

Township Of Chikaming,

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: September 9, 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

Neal Bloomfield,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 25-002824

Township Of Chikaming,

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

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Page 1

05/12/2025 

12:55 

PM 

2025 BOARD OF REVIEW DECISION 

FROM 

CHIKAMING TOWNSHIP ASSESSOR 

13535 RED ARROW HIGHWAY 

HARBERT, MI 49115 

NAME AND ADDRESS OF OWNER OR PERSON NAMED ON ASSESSMENT ROLL: 

PROPERTY IDENTIFICATION: (Parcel Code required. Property address 

and legal description optional.) 

07-3050-0244-00-7 

OAK DR 

BLOOMFIELD NEAL A REV TRUST 

6 ABERDEEN CT 

BUFFALO GROVE, IL 60089 

LOT 244 HARBERT WOODS SUBDN 

THIS PROPERTY IS CLASSIFIED 

402 (RESIDENTIAL-VACANT) 

Thank you for attending this years March Board of Review. The Board has reviewed the information you supplied and the data necessary 

to compute your assessment and taxable value. 

The Board has completed their review of parcel number 

07-3050-0244-00-7 

They have made the following determination based on the information you supplied. 

Board of Review Comments 

DENIED - AT FAIR MARKET 

[2025 ORIGINAL ASSESSED VALUE 

70,200 

| 

[2025 "BOARD OF REVIEW" ASSESSED VALUE 

70,200 

| 

(If the above amounts are the same, no revisions have occured) 

2025 

ORIGINAL TAXABLE VALUE 

52,477 

2025 

"BOARD OF REVIEW" TAXABLE VALUE 

52,477 

2025 

PRINCIPAL RESIDENCE EXEMPTION/QUALIFIED AG 

0.0000 

Please feel free to contact the assessor at the address listed above or call if you have any questions. 

"Effective March 1, 2013, the Tribunal is no longer able to accept Small Claims letter appeals. Rather, you are required to file a petition to 

initiate a new Small Claims appeal. Petition forms are available on this website." 

http://www.michigan.gov/taxtrib/0,4677,7-187-38254---,00.html

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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

Neal

M.I.

Last Name/Company Name

Bloomfield

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

6 Aberdeen Court

City or Town

Buffalo Grove

State

Illinois

ZIP Code

60089

Telephone Number

(847) 217-4909

Fax Number

E-mail Address

neal-bloomfield@comcast.net

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

First Name

Sally

M.I.

Last Name

Taylor

Firm Name (if any)

Passaro, Kahne, Taylor, DeFrancesco & Thompson Law Offices, PLLC

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

685 W. Main Street

City or Town

Benton Harbor

State

Michigan

ZIP Code

49022

Telephone Number

269-983-0325

Fax Number

E-mail Address 

sallytaylor@passarokahne.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]

Vacant Land - Oak Drive

Page 2

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

ORLENE HAWKS

DIRECTOR

Sawyer

Michigan

49125

Taxing Authority (City or Township)

Township Of Chikaming (BERRIEN)

County 

Berrien

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

True Cash and Taxable Value

 

Section 5: Explain the Reason for this Appeal

On January 27, 2023, Owner purchased parcels 11-07-0009-0004-53-8 and 11-07-3050-0244-00-7 through a third party, long-arm transaction. The purchase price, 

representing fair market value of both properties was $850,000. Based on parcel 11-07-3050-0244-00-7 being 10% of the total assessed values, its portion of the 

purchase price was $85,000. Accordingly, the taxable value and the assessed value for 2024 should have been one-half of the fair market value, which was the 

purchase price, for a value of 42,500. The 2025 taxable value with the 3.1% increase for 2025 should then be 43,817.

Neal Bloomfield is the Trustee of the Owner.

Section 6: Jurisdictional Issues

Year(s) you are appealing:

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

Page 3

S

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