Paul M Stano Petitioner V City Of Battle Creek Respondent

Page 1

Michigan Department of Treasury, 

THIS 

IS NOT A TAX BILL 

1019 (Rev. 10-25) 

L-4400 

Notice of Assessment, Taxable Valuation, and Property Classification 

15213 

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

a model assessment notice to be used by the local assessor. 

FROM (269) 966-3369 

PARCEL IDENTIFICATION 

CITY OF BATTLE CREEK 

PARCEL NUMBER: 

5515-00-091-0 

PO BOX 1717 

PROPERTY ADDRESS: 

BATTLE CREEK, MI 49016-1717 

5340 BECKLEY RD 

BATTLE CREEK, MI 49015-4121 

SCHOOL DISTRICT CODE: 

13090 

OWNER'S NAME & ADDRESS/PERSON NAMED ON ASSESSMENT ROLL: 

EXEMPTIONS 

10213 

% Exempt As "Homeowners Principal Residence": 

.00% 

kxkxkxx«AUTO* “MIXED AADC 

493 

T30 

P1 

#44 

% Exempt As "Qualified Agricultural Property": 

.00% 

= DEVELOPMENT BATTLE CREEK LLC 

% Exempt As "MBT Industrial Personal": 

.00% 

MILFORD, 

MI 48381-3115 

% Exempt As "MBT Commercial Personal": 

.00% 

UT 

CU LUE URE 

OUT 

(EET TU ETT 

Exempt 

As "Disabled Veteran or Surviving 

Spouse” 

J Yes 

No 

Exempt As "Qualified Forest Property": 

O Yes 

Xl 

No 

Exempt As "Development Property": 

O Yes 

x] 

No 

LEGAL DESCRIPTION: 

MINGES CREEK PLACE N 300 FT OF W 90.08 FT OF LOT 18, ALSO N 300 FT OF E 9.92 FT OF LOT 19 

ACCORDING TO MCL 211.34c THIS PROPERTY IS CLASSIFIED AS: 

201 

Commercial 

PRIOR YEAR'S CLASSIFICATION IF DIFFERENT: 

201 

Commercial 

The change in taxable value will increase/decrease your tax bill 

PRIOR AMOUNT 

SRR AMOUNT 

SHANGE FROM 

for the 2026 

year by approximately: $575 

YEAR: 

5025 

YEAR: 

2026 

CURRENT YEAR 

1. TAXABLE VALUE: 

308,844 

317,182 

8,338 

2. ASSESSED VALUE: 

311,200 

329,700 

18,500 

3. TENTATIVE EQUALIZATION FACTOR: 

1.000 

4. STATE EQUALIZED VALUE (SEV): 

311,200 

329,700 

18,500 

5. WAS THERE A TRANSFER OF OWNERSHIP INe025 

THAT RESULTED IN A TAXABLE VALUE UNCAPPING? [Yes 

No 

6. Assessor Change Reason(s): 

Market Adjustment 

The 2026 Inflation rate Multiplier is: 1.027 

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

Name: 

AARON POWERS 

Telephone Number: 

(269) 966-3369 

Email Address: 

BCASSESSOR@BATTLECREEKMI.GOV 

March Board of Review Appeal Information. The Board of Review will meet at the following dates and times: 

THE BOARD OF REVIEW WILL MEET MARCH 9TH THRU MARCH 13TH, 2026. PLEASE CALL (269) 966-3369 FOR AN 

APPOINTMENT AND INFORMATION ON MAKING AN APPEAL. 

LETTER APPEALS CAN BE SENT TO: ASSESSOR'S OFFICE, PO BOX 1717, BATTLE CREEK MI 49016-1717 

OR 

PLACE THE 

APPEAL (ADDRESSED AS "ASSESSING BOR") IN THE BLUE DROP BOX LOCATED IN CITY HALL'S PARKING LOT. THE 

APPEAL LETTER MUST INCLUDE A PETITION FORM L-4035 AND MUST BE RECEIVED IN THE ASSESSOR'S OFFICE BY NOON 

ON FRIDAY, MARCH 13, 2026. POSTMARKS ARE NOT ACCEPTABLE.

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

Valuation Report

DB:

Battle 2026

09/21/2026

09:03 AM

 329,700 329,700 329,700 317,182 317,182 0

2026 Assessed MBOR S.E.V. Capped ->Taxable<- PRE/MBT

 0 18,500 0 0 8,338 0

2026 New Eq. Adjustment Loss Additions Tax Adjustment Losses

 311,200 311,200 311,200 308,844 2.70

2025 Assessed MBOR S.E.V. Base for Cap IRM

Est. TCV/Total Floor Area = 0.00, Most recent sale 01/07/2022 for 1,060,000

2026 Est. T.C.V. 5515-00-091-0 = 659,448

Total Estimated True Cash Value of Commercial/Industrial Buildings = 173,218

ECF (530 BECKLEY/SW CAPITAL AREA) 0.951 => TCV of Bldg: 1 = 173,218

 

 /CI14/PREB/GUAHA/50A 281.66 56 1.00 40 6,309

 /CI14/UCARW/ADRICW/BCLAD/BAVE 124.74 3524 1.00 40 175,834

Unit in Place Items Rate Quantity Arch %Good Depr.Cost

 

Description of Occupancy: TUNNEL CAR WASH WITH PAY BOOTH

Cost Estimates for Commercial/Industrial Building/Section: 1 Built 1986

 Total Estimated Land Improvements True Cash Value = 36,037

 4"ASPHALT >10,000SF 2.05 19900 69 100 28,149

 LIGHT POLES AVG /LF 92.00 30 69 100 1,904

Description Rate Size % Good Arch Mult Cash Value

Commercial Local Cost Land Improvements

 LIGHTING MERCURY VAP 1,303.00 2 69 1,798

 ARM BRACKETS 131.00 2 69 181

 FLAGPOLE (25') 76.00 20 69 1,049

Description Rate Size % Good Cash Value

Residential Local Cost Land Improvements

D/W/P: 4in Concrete 6.82 264 69 1,242

Fencing: Vnyl, Solid, 4-5' 39.85 50 86 1,714

Description Rate Size % Good Cash Value

Land Improvement Cost Estimates

 100 Actual Front Feet, 0.69 Total Acres Total Est. Land Value = 450,193

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

UNDER AN A BECKLEY AREA 30013 SqFt 15.00000 100 450,193

 100.00 300.00 1.0000 0.0000 0 100* 0

Description Frontage Depth Front Depth Rate %Adj. Reason Value

 * Factors *

Land Value Estimates for Land Table 530.530 BECKLEY AREA

Map #: 636NW CITY OF BATTLE CREEK BATTLE CREEK, MI 49015-4121 

Property Class: 201 5340 BECKLEY RD 

5515-00-091-0 2026 Est. T.C.V. JBT DEVELOPMENT BATTLE CREEK LLC

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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

MICHIGAN TAX TRIBUNAL

Docket Number: 26-002138

Is this case currently pending in the Small Claims Division? Yes

Party Filing Document 

Respondent

Files

Document Type: Documentation

Attachment File Name: Valuation Report

Document Type: Documentation

Attachment File Name: 2026 Assessment Change Notice

Fee Information

Filing Fee: $ 0.00

Payment Information

Payment: $ 0.00

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Page 1

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

CALHOUN

County:

CITY OF BATTLE CREEK

Jurisdiction:

Printed on

Parcel Number:

5515-00-091-0

298,402S

298,402

88,312

210,090

2023

299,558C

528,500T

299,558M

299,558

96,971

202,587

2024

308,844C

311,200

101,100

210,100

2025

317,182C

329,700

104,600

225,100

2026

Taxable

Value

Tribunal/

Other

Board of

Review

Assessed

Value

Building

Value

Land

Value

Year

Work Description for Permit PM23-00845, Issued 09/14/2023: Install Tube Heater

Mission Car Wash

Work Description for Permit PBC22-00005, Issued 01/12/2022: Mission Express Car

Land Improvement Cost Estimates

Description Rate Size % Good Cash Value

Fencing: Vnyl, Solid, 4-5' 39.85 50 86 1,714

D/W/P: 4in Concrete 6.82 264 69 1,242

Residential Local Cost Land Improvements

Description Rate Size % Good Cash Value

 FLAGPOLE (25') 76.00 20 69 1,049

 ARM BRACKETS 131.00 2 69 181

 LIGHTING MERCURY VAP 1,303.00 2 69 1,798

Commercial Local Cost Land Improvements

Description Rate Size % Good Arch Mult Cash Value

 LIGHT POLES AVG /LF 92.00 30 69 100 1,904

 4"ASPHALT >10,000SF 2.05 19900 69 100 28,149

 Total Estimated Land Improvements True Cash Value = 36,037

 * Factors *

Description Frontage Depth Front Depth Rate %Adj. Reason Value

 100.00 300.00 1.0000 0.0000 0 100* 0

UNDER AN A BECKLEY AREA 30013 SqFt 15.00000 100 450,193

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

 100 Actual Front Feet, 0.69 Total Acres Total Est. Land Value = 450,193

Land Value Estimates for Land Table 530.530 BECKLEY AREA

LAB 01/10/2014 BP PARTIAL

LAB 07/20/2009 INSPECTED

LAB 07/17/2009 NOH/ LETTE

Who When What

Level

Rolling

Low

High

Landscaped

Swamp

Wooded

Pond

Waterfront

Ravine

Wetland

Flood Plain

X

 

 

 

 

 

 

 

 

 

 

 

 

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

 

 

 

Public

Improvements

Vacant

 

Improved

X

The Equalizer. Copyright (c) 1999 - 2009.

Licensed To: City of Battle Creek, County

of Calhoun, Michigan

Comments/Influences

MINGES CREEK PLACE N 300 FT OF W 90.08 FT

OF LOT 18, ALSO N 300 FT OF E 9.92 FT OF

LOT 19

Tax Description

JBT DEVELOPMENT BATTLE CREEK LLC

950 W. BUNO RD

MILFORD MI 48381

Taxpayer's Name/Address

JBT DEVELOPMENT BATTLE CREEK LLC

 

Owner's Name/Address

5340 BECKLEY RD

Property Address

COMPLETE

PB06-00663

11/15/2006

BUILIDNG

2026 Est TCV 659,448 TCV/TFA: 0.00

COMPLETE

PZ13-0190

10/22/2013

BUILDING

MAP NO.: 636NW

DONE/NOAVC

PBC22-00005

01/12/2022

Change of Use

P.R.E. 0% 

DONE/NOAVC

PM23-00845

09/14/2023

Commercial

School: LAKEVIEW SCHOOL DISTRICT

Status

Number

Date

Building Permit(s)

Zoning: B2

Class: COMMERCIAL-IMPROVE

100.0

PROPERTY TRANSFER 

4623-0122

21-NOT USED/OTHER

WD

01/07/2022

1,060,000

JBT DEVELOPMENT BATTLE CRE

DARRYL STEVENS ENTERPRISES

Prcnt.

Trans.

Verified

By

Liber

& Page

Terms of Sale

Inst.

Type

Sale

Date

Sale

Price

Grantee

Grantor

09/21/2026

Page 2

Bsmnt Insul.

 

Thickness

 

 (40) Exterior Wall:

 (39) Miscellaneous:

 (14) Roof Cover:

 (13) Roof Structure: Slope=0 

Incandescent

Fluorescent

Mercury

Sodium Vapor

Transformer

 

 

 

 

 

Flex Conduit

Rigid Conduit

Armored Cable

Non-Metalic

Bus Duct

 

 

 

 

 

Few

Average

Many

Unfinished

Typical

X

 

 

 

 

Few

Average

Many

Unfinished

Typical

X

 

 

 

 

Fixtures:

Outlets:

 (11) Electric and Lighting:

Hand Fired

Boiler

 

 

Coal

Stoker

 

 

Gas

Oil

X

 

 (10) Heating and Cooling:

 (9) Sprinklers:

Urinals

Wash Bowls

Water Heaters

Wash Fountains

Water Softeners

 

 

 

 

 

Total Fixtures

3-Piece Baths

2-Piece Baths

Shower Stalls

Toilets

 

 

 

 

 

Few

None

 

 

Average

Typical

 

 

Many

Above Ave.

 

 

 (8) Plumbing:

 (7) Interior:

 (6) Ceiling:

 (5) Floor Cover:

 (4) Floor Structure:

 (3) Frame:

Block

 

Brick/Stone

 

Poured Conc.

X

Footings

 

 (2) Foundation:

 (1) Excavation/Site Prep:

 

Unit in Place Items Rate Quantity Arch %Good Depr.Cost

 /CI14/UCARW/ADRICW/BCLAD/BAVE 124.74 3524 1.00 40 175,834

 /CI14/PREB/GUAHA/50A 281.66 56 1.00 40 6,309

 

ECF (530 BECKLEY/SW CAPITAL AREA) 0.951 => TCV of Bldg: 1 = 173,218

 ** ** Calculator Cost Data ** **

Quality: Average 

Heat#1: Space Heaters, Gas with Fan 100%

Heat#2: Space Heaters, Gas with Fan 0%

Ave. SqFt/Story

Ave. Perimeter

Has Elevators:

 

 *** Basement Info ***

Area:

Perimeter:

Type: Finished Basement

Heat: No Heating or Cooling

 

 * Mezzanine Info *

Area #1:

Type #1: Office (No Rates)

Area #2:

Type #2: Office (No Rates)

 

 * Sprinkler Info *

Area:

Type: Average

Low

 

Ave.

X

Above Ave.

 

High

 

Construction Cost

Comments:

Overall Bldg

Height

15

Year Built

Remodeled

1986

 

Depr. Table : 3%

Effective Age : 30

Physical %Good: 40

Func. %Good : 100

Economic %Good: 100

Class: C

Floor Area

Gross Bldg Area

Stories Above Grd

Average Sty Hght 

Bsmnt Wall Hght 

Desc. of Bldg/Section: TUNNEL CAR WASH WITH PAY BOOTH

Calculator Occupancy: Garages - Service/Fleet Facilities Repair

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

Commercial/Industrial Building/Section 1 of 1

Printed on

Parcel Number:

5515-00-091-0

09/21/2026

Page 3

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

Parcel Number: 5515-00-091-0, Commercial/Industrial Building 1

Printed on

09/21/2026

Parcel 

Number: 

5515-00-091-0, 

Commercial/Industrial Building 

1 

Printed 

on 

09/21/2026 

20" 

_7'| 

Pay booth 

© 11 ST/Wood Frame 

12' 

56.0 sf 

re 

w 

15CB 

[S) 

+=} 

0 

~ 

3 

5515-00-091-0 

< 

I 

> 

bd 

4 

5 

|§ 

-— 

= 

$f 

|e 

= 

| 2 

IC 

9 

nn 

© 

f-% 

fi 

© 

oN 

7 

© 

cep 

| 1400 sf 

& 

20' 

{ 

Sketch by Apex Sketch 

*** 

Information 

herein 

deemed 

reliable 

but 

not guaranteed***

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Page 1

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA 

DIRECTOR

PROPERTY TAX APPEAL ANSWER FORM

VALUATION / UNCAPPING APPEAL

MTT DOCKET NO. 26-002138

 

Respondent’s Contact Information:

Filer Type:

Local Unit of Government

Local Unit of Government:

City Of Battle Creek (CALHOUN)

First Name

M.I.

Last Name

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

City or Town

State

ZIP Code

Telephone Number

E-mail Address

 

Respondent’s Attorney/Authorized Representative’s Contact Information, if any:

First Name

Tyler

M.I. 

Last Name

Malek

Firm Name (if any)

WCA Assessing

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

10 Division St N

City or Town

Battle Creek

State

 Michigan

ZIP Code

49014

Telephone Number

2699663369

E-mail Address

tsmalek@battlecreekmi.gov

 

 

Subject Property Information:

Are the parcels listed by Petitioner contiguous or adjoining? If no, list all parcels that are adjoining in separate groupings.

 *If necessary, attach a separate sheet.

No 

Does the subject property have a principal residence exemption of 50% or more?

No

Page 2

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA 

DIRECTOR

Please Explain Your Answer to this Appeal:

The SEV and Taxable Value represents 50% of fair market value and all values in the City of Battle Creek have been uniformly assessed.

 

Jurisdictional Issues:

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

Did Petitioner protest the assessment at a Board of Review?

No

If Yes, check which Board of Review Petitioner attended:

If No, was the Notice of Assessment properly sent to Petitioner prior to the March Board of Review? 

Yes

*Submit a copy of the Notice of Assessment with the Answer.

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

If yes, please 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, please explain

Is Petitioner appealing from a State Tax Commission Order?

No

If yes, when was it issued?

IF PETITIONER IS APPEALING THE UNCAPPING OF TAXABLE VALUE:

When was the Notice of Uncapping issued?

Under what statutory section was the taxable value uncapped?

Page 3

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA 

DIRECTOR

Valuation Information:

Parcel Identification Number:

5515-00-091-0

Classification of Property: Real (check one)

 Commercial (check one)

Current Assessed Value as established by the Board of Review:

329700

Current Taxable Value as established by the Board of Review:

317182

What do you believe is the fair market value?

659400

What do you believe is the taxable value?

317182

 

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

Respondent’s Signature: 

/s/ Tyler S Malek

Attorney or Authorized Agent’s Signature:

/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

1 of 3

PROPERTY TAX APPEAL PETITION FORM

VALUATION / UNCAPPING APPEAL

MTT DOCKET NO. 

Petitioner’s Contact Information:

Filer Type:

Individual

Local Unit of Government:

First Name

PAUL

M.I.

M

Last Name

STANO

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

P.O. BOX 225

City or Town

wayne

State

Michigan

ZIP Code

48184

Telephone Number

7345021167

E-mail Address

PropertyTaxNation007@gmail.com

Petitioner’s Attorney/Authorized Representative’s Contact Information, if any:

First Name

PAUL

M.I.

MURRAY

Last Name

STANO

Firm Name (if any)

ASSESSMENT PROCESSING CENTER

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

P.O. BOX 225

City or Town

WAYNE

State

Michigan

ZIP Code

48184

Telephone Number

7345021167

E-mail Address

pstano@hotmail.com

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 parcel

N/A 

Property Address (No., Street)

5340 Beckley Road

Page 2

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA 

DIRECTOR

2 of 3

City or Town

Battle Creek

County

Calhoun

State

Michigan

ZIP Code

49015

Taxing Authority (City or Township)

City Of Battle Creek (CALHOUN)

Check which of the following you are appealing: (check all that apply)

True Cash and Taxable Values

Taxable Value Only (calculation)

 

Please Explain the Reason for this Appeal:

The assessed and taxable values exceed 50% of the property’s true cash value. Respondent’s valuation relies on sales that include business enterprise value and 

non‑real‑estate components, contrary to MCL 211.27.

Jurisdictional Issues:

Did you protest the assessment at a Board of Review? No

If Yes, check which Board of Review you attended: 

If No, please check the applicable reason(s):

Not required to attend

Year(s) Under Appeal:

2026

 

Valuation Information for Each Parcel under Appeal:

Parcel Number:

5515-00-091-0

Classification of Property: Real (check one)

Commercial (check one)

Current Assessed Value as established by the Board of Review:

308845

Page 3

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA 

DIRECTOR

3 of 3

Current Taxable Value as established by the Board of Review:

308845

What do you believe is the fair market value?

514504

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

257252

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

257252

 

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

Petitioner’s Signature: 

/s/ PAUL M. SANO

Attorney or Authorized Agent’s Signature:

/s/ 

Fee Information:

If you do not have a Principal Residence Exemption of at least 50% at the time of the filing of this petition, you are required to pay a filing fee for 

the filing of this appeal.

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.

Property tax appeal: Residential** Non-Residential

SEV or TV in contention*

 

 Filing fee*** Filing Fee**

$100,000 or less...........................................................................................$ 125.00 $250.00

$100,000.01 to $500,000.00.........................................................................$ 200.00 N/A

More than $500,000…..................................................................................$ 300.00 N/A

Does the subject property have a principal residence exemption of at least 50% as of the date of the filing of this petition?

No

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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

Paul M Stano,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 26-002138

City Of Battle Creek,

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 5, 2026

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

Paul M Stano,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 26-002138

City Of Battle Creek,

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 5, 2026

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

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PROPERTY TAX APPEAL PETITION FORM

VALUATION / UNCAPPING APPEAL

MTT DOCKET NO. 

Petitioner’s Contact Information:

Filer Type:

Individual

Local Unit of Government:

First Name

PAUL

M.I.

M

Last Name

STANO

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

P.O. BOX 225

City or Town

wayne

State

Michigan

ZIP Code

48184

Telephone Number

7345021167

E-mail Address

PropertyTaxNation007@gmail.com

Petitioner’s Attorney/Authorized Representative’s Contact Information, if any:

First Name

PAUL

M.I.

MURRAY

Last Name

STANO

Firm Name (if any)

ASSESSMENT PROCESSING CENTER

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

P.O. BOX 225

City or Town

WAYNE

State

Michigan

ZIP Code

48184

Telephone Number

7345021167

E-mail Address

pstano@hotmail.com

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 parcel

N/A 

Property Address (No., Street)

5340 Beckley Road

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STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA 

DIRECTOR

2 of 3

City or Town

Battle Creek

County

Calhoun

State

Michigan

ZIP Code

49015

Taxing Authority (City or Township)

City Of Battle Creek (CALHOUN)

Check which of the following you are appealing: (check all that apply)

True Cash and Taxable Values

Taxable Value Only (calculation)

 

Please Explain the Reason for this Appeal:

The assessed and taxable values exceed 50% of the property’s true cash value. Respondent’s valuation relies on sales that include business enterprise value and 

non‑real‑estate components, contrary to MCL 211.27.

Jurisdictional Issues:

Did you protest the assessment at a Board of Review? No

If Yes, check which Board of Review you attended: 

If No, please check the applicable reason(s):

Not required to attend

Year(s) Under Appeal:

2026

 

Valuation Information for Each Parcel under Appeal:

Parcel Number:

5515-00-091-0

Classification of Property: Real (check one)

Commercial (check one)

Current Assessed Value as established by the Board of Review:

308845

Page 3

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA 

DIRECTOR

3 of 3

Current Taxable Value as established by the Board of Review:

308845

What do you believe is the fair market value?

514504

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

257252

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

257252

 

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

Petitioner’s Signature: 

/s/ PAUL M. SANO

Attorney or Authorized Agent’s Signature:

/s/ 

Fee Information:

If you do not have a Principal Residence Exemption of at least 50% at the time of the filing of this petition, you are required to pay a filing fee for 

the filing of this appeal.

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.

Property tax appeal: Residential** Non-Residential

SEV or TV in contention*

 

 Filing fee*** Filing Fee**

$100,000 or less...........................................................................................$ 125.00 $250.00

$100,000.01 to $500,000.00.........................................................................$ 200.00 N/A

More than $500,000…..................................................................................$ 300.00 N/A

Does the subject property have a principal residence exemption of at least 50% as of the date of the filing of this petition?

No

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.