Richelle Adams Petitioner V City Of Benton Harbor 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

Richelle Adams,

Petitioner, MICHIGAN TAX TRIBUNAL

 SMALL CLAIMS DIVISION

v

 

MTT Docket No. 26-001244

City Of Benton Harbor,

Respondent.

ORDER OF DEFAULT

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

Petitioner filed the wrong petition for the issue being appealed. See TTR 279. As such, 

the petition is not properly pending. Petitioner must complete and return the appropriate 

petition for the issue being appealed within 14 days of the entry of this order. The 

petition shall note the docket number assigned by the Tribunal and if filed utilizing the 

Tribunal’s e-filing system, must be filed on the assigned docket number as an “amended 

petition.” Small Claims petition forms can be found on our website at 

www.michigan.gov/taxtrib. 

Therefore,

IT IS ORDERED that Petitioner 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.1 

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: /s/ Patricia L. Halm

Entered: September 1, 2026

1 “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 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 2

MTT Docket No. 26-001244

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

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

Richelle Adams,

Petitioner, MICHIGAN TAX TRIBUNAL

 SMALL CLAIMS DIVISION

v

 

MTT Docket No. 26-001244

City Of Benton Harbor,

Respondent.

ORDER OF DEFAULT

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

Petitioner filed the wrong petition for the issue being appealed. See TTR 279. As such, 

the petition is not properly pending. Petitioner must complete and return the appropriate 

petition for the issue being appealed within 14 days of the entry of this order. The 

petition shall note the docket number assigned by the Tribunal and if filed utilizing the 

Tribunal’s e-filing system, must be filed on the assigned docket number as an “amended 

petition.” Small Claims petition forms can be found on our website at 

www.michigan.gov/taxtrib. 

Therefore,

IT IS ORDERED that Petitioner 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.2 

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: /s/ Patricia L. Halm

Entered: September 1, 2026

2 “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 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 4

MTT Docket No. 26-001244

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

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

03/26/2026 

08:4€ 

2026 BOARD OF REVIEW DECISION 

FROM 

CITY OF BENTON HARBOR 

ANGELA STORY 

200 E WALL ST 

BENTON HARBOR, MI 49022 

PROPERTY IDENTIFICATION: (Parcel Code required. Property addr 

and legal description optional): 

11-53-0750-0029-02-0 

1049 COLUMBUS A’ 

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

ADAMS RICHELLE A 

1049 COLUMBUS AVE 

BENTON HARBOR MI 49022 

SPLIT ON 10/06/2021 FROM 53-0750-0029-01-0; LOT 29 BL 

BECKWETH ADD TO CITY OF BENTON HARBOR 

ant 

(RESIDENTIAT-IMPROVED) 

| 

"HIS PROPERTY IS CLASSIFIED AS 

i 

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

to compute your assessment and taxable value. 

The Board has completed their review of parcel number 

11-53-0750-0029-02-0 

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

Board of Review Comments: 

[2026 

ORIGINAL ASSESSED VALUE 

59,700 

[2026 "BOARD OF REVIEW" ASSESSED VALUE 

45,000 

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

2026 

ORIGINAL TAXABLE VALUE 

27,628 

2026 "BOARD OF REVIEW" TAXABLE VALUE 

27,628 

2026 

PRINCIPAL RESIDENCE EXEMPTION/QUALIFIED AG 

100.0000 

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 petitis 

initiate a new Small Claims appeal. 

Petition forms are available on this website.” 

http://www.michigan.gov/taxtrib/0,4677,7-1 87-38254---,00.html

Page 3

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

L-440 

Notice of Assessment, Taxable 

Ph 269.927.8400 

Valuation, and Property Classification 

em 

THIS IS NOT A TAX BILL 

'BENTON HARBOR 

200 wai sveet 

Port of Opportunities 

Berio 

Fito MI 49022 

Parcel Code: 

11-53-0750-0029-02-0 

Property Address: 

1049 COLUMBUS AVE 

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

School District Code: 

11010 

PRINCIPAL RESIDENCE EXEMPTION 

TEMP - RETURN SERVICE REQUESTED 

= 

heed 

% Exempt As "Homeowners Principal Residence": 

100.009 

LETT LPR 

| FY PUY 

RY CY 

CER 

Of LEY FRR 

FT OTR 

% Exempt As "Qualified Agricultural Property": 

0.00° 

ADAMS RICHELLE A 

9% Exempt As "MBT Industrial Personal’: 

0.00° 

1049 COLUMBUS AVE 

" 

: 

". 

BENTON HARBOR MI 49022-5320 

% Exempt As "MBT Commercial Personal": 

0.00° 

Exempt As "Qualified Forest Property": 

] Yes 

No 

Exempt As "Development Property": 

[yes 

[X]No 

ACCORDING TO MCL 211.34c THIS PROPERTY IS CLASSIFIED AS: 

401 RESIDENTIAL 

PRIOR YEAR'S CLASSIFICATION: 

401 RESIDENTIAL 

LEGAL DESCRIPTION: 

SPLIT ON 10/06/2021 FROM 53-0750-0029-01-0; LOT 29 BLK B BECKWETH ADD TO CITY OF BENTON HARBOR 

PRIOR AMOUNT 

| 7eNTATIVE AMOUNT 

BRIOR YEAR TC 

YEAR: 2025 

YEAR: 

2026 

CURRENT YEAF 

1. TAXABLE VALUE: 

26,902 

27.628 

72¢ 

2. ASSESSED VALUE: 

56,100 

59,700 

3,60( 

3. TENTATIVE EQUALIZATION FACTOR: 

1.00000 

4. STATE EQUALIZED VALUE (SEV): 

56,100 

59.700 

3,60( 

5. There WAS or WAS NOT a transfer of ownership on this property in 2025: Was Not 

5. ASSESSOR CHANGE REASON: 

Market Adjustment 

This change in taxable value will increase/decrease your 2026 tax bill by approximately $32. 

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: 

Contact Name 

Phone 

Email 

ANGIE J. STORY 

(269) 207-2590 

ASTORY@BHCITY.US 

March Board of Review Appeal Information: 

THE MARCH BOARD OF REVIEW WILL HEAR APPEALS OF THE 2026 ASSESSMENTS ON: TUESDAY, MARCH 

17, 2026 FROM 2 PM - 5 PM AND 6 PM 

- 9 PM WEDNESDAY, MARCH 18, 2026 FROM 8:30- 11:30 AM AND 1:30 

PM 

- 4:30 PM WRITTEN APPEALS MUST BE RECEIVED BY 1:30PM WEDNESDAY, MARCH 18, 2026 **PLEASE 

CALL 269-207-2590 TO SCHEDULE AN APPOINTMENT" 

SEE REVERSE SIDE FOR MORE INFORMATION

Page 4

Guidance regarding Form 1019, 

Notice of Assessment, Taxable Valuation, and Property Classification 

Not less than 14 days before the first meeting of the Board of Review, the assessment notice shall be mailed to the 

property owner. 

Property taxes are calculated based on the Taxable Value (Line 1). State Equalized Value is the Assessed Value multiplied 

by the Equalization Factor, if any. State Equalized Value must approximate 50% of market value. 

The Taxable Value number entered in the “Change from Prior Year to Current Year” Column, does not indicate a change in 

your taxes. The change in your tax bill is estimated above Line 1. 

State Equalized Value is the Assessed Value multiplied by the Equalization Factor, if any. State Equalized Value must 

approximate 50% of market value. 

IF THERE WAS A TRANSFER OF OWNERSHIP on your property in 2025, your 2026 Taxable Value will be the same as 

your 2026 State Equalized Value. 

IF THERE WAS NOT A TRANSFER OF OWNERSHIP on your property in 2025, your 2026 Taxable Value is calculated 

by multiplying your 2025 Taxable Value by 1.027 (Inflation Rate Multiplier for the current year). Physical changes in your 

property may also increase or decrease your Taxable Value. Your 2026 Taxable Value cannot be higher than your 2026 

State Equalized Value. 

The Taxable Value, the Assessed Value, the State Equalized Value, the Property Classification, or the Transfer of 

Ownership may be appealed by filing a protest with the Local Board of Review. Protests are made to the Board of 

Review by completing a Board of Review Petition Form. A Petition Form may be obtained directly from the local 

unit or from the Michigan Department of Treasury’s website at www.michigan.gov/taxes. Click on the “Property 

Taxes” box, select “Forms and Instructions,” then click on “Board of Review” to obtain a “Petition to the Board 

of Review,” Form 618 (L-4035). 

The denial of an exemption from the local school operating tax for “qualified agricultural properties” may be

Page 5

This

Page 6

Guida

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

Page 1

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA 

DIRECTOR

1 of 3

PROPERTY TAX APPEAL PETITION FORM

CLASSIFICATION APPEAL

MTT DOCKET NO. 

Petitioner’s Contact Information:

Filer Type:

Individual

Local Unit of Government:

First Name

Richelle

M.I.

Last Name

Adams

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

1049 Columbus Ave

City or Town

Benton Harbor

State

Michigan

ZIP Code

49022

Telephone Number

2693699684

E-mail Address

richelle.adams@corewellhealth.org

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

Yes 

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

1049 Columbus Ave

Benton Harbor Michigan 49022

Taxing Authority (City or Township)

City Of Benton Harbor (BERRIEN)

County

Berrien

Please Explain the Reason for this Appeal:

I am appealing due to an error by the City Assessor. The primary property has been over assessed by the City of Benton Harbor for many years. This year, the 

document state land improvement for 2026 as fencing (wood and wire mesh). This land improvement occurred in 1998. In addition, there are two separate 

parcels, which are indicated in the documents attached in this appeal. The adjoining property lot was purchased in 2017 and split from the primary property in 

2021.

Page 2

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA 

DIRECTOR

2 of 3

Jurisdictional Issues:

Did you protest the classification at the March Board of Review? Yes

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

Explanation: 

Year(s) Under Appeal:

2026

Classification Information:

Parcel Identification Number:

53-0750-0029-02-0

Current Classification of Property as established by Board of Review: Real (check one)

 Residential (check one)

What do you believe is the property’s classification? Real (check one)

 Residential (check one)

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

 

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

 

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

Petitioner’s Signature: 

/s/ Richelle Adams

Attorney or Authorized Agent’s Signature:

/s/ 

Fee Information:

Page 3

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA 

DIRECTOR

3 of 3

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.

A fee of $75.00 is required for the filing of a classification appeal.

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

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

Page 1

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA

DIRECTOR

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

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

Richelle Adams,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 26-001244

City Of Benton Harbor,

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: August 31, 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

Richelle Adams,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 26-001244

City Of Benton Harbor,

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: August 31, 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

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

03/26/2026 

08:4€ 

2026 BOARD OF REVIEW DECISION 

FROM 

CITY OF BENTON HARBOR 

ANGELA STORY 

200 E WALL ST 

BENTON HARBOR, MI 49022 

PROPERTY IDENTIFICATION: (Parcel Code required. Property addr 

and legal description optional): 

11-53-0750-0029-02-0 

1049 COLUMBUS A’ 

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

ADAMS RICHELLE A 

1049 COLUMBUS AVE 

BENTON HARBOR MI 49022 

SPLIT ON 10/06/2021 FROM 53-0750-0029-01-0; LOT 29 BL 

BECKWETH ADD TO CITY OF BENTON HARBOR 

ant 

(RESIDENTIAT-IMPROVED) 

| 

"HIS PROPERTY IS CLASSIFIED AS 

i 

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

to compute your assessment and taxable value. 

The Board has completed their review of parcel number 

11-53-0750-0029-02-0 

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

Board of Review Comments: 

[2026 

ORIGINAL ASSESSED VALUE 

59,700 

[2026 "BOARD OF REVIEW" ASSESSED VALUE 

45,000 

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

2026 

ORIGINAL TAXABLE VALUE 

27,628 

2026 "BOARD OF REVIEW" TAXABLE VALUE 

27,628 

2026 

PRINCIPAL RESIDENCE EXEMPTION/QUALIFIED AG 

100.0000 

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 petitis 

initiate a new Small Claims appeal. 

Petition forms are available on this website.” 

http://www.michigan.gov/taxtrib/0,4677,7-1 87-38254---,00.html

Page 3

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

L-440 

Notice of Assessment, Taxable 

Ph 269.927.8400 

Valuation, and Property Classification 

em 

THIS IS NOT A TAX BILL 

'BENTON HARBOR 

200 wai sveet 

Port of Opportunities 

Berio 

Fito MI 49022 

Parcel Code: 

11-53-0750-0029-02-0 

Property Address: 

1049 COLUMBUS AVE 

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

School District Code: 

11010 

PRINCIPAL RESIDENCE EXEMPTION 

TEMP - RETURN SERVICE REQUESTED 

= 

heed 

% Exempt As "Homeowners Principal Residence": 

100.009 

LETT LPR 

| FY PUY 

RY CY 

CER 

Of LEY FRR 

FT OTR 

% Exempt As "Qualified Agricultural Property": 

0.00° 

ADAMS RICHELLE A 

9% Exempt As "MBT Industrial Personal’: 

0.00° 

1049 COLUMBUS AVE 

" 

: 

". 

BENTON HARBOR MI 49022-5320 

% Exempt As "MBT Commercial Personal": 

0.00° 

Exempt As "Qualified Forest Property": 

] Yes 

No 

Exempt As "Development Property": 

[yes 

[X]No 

ACCORDING TO MCL 211.34c THIS PROPERTY IS CLASSIFIED AS: 

401 RESIDENTIAL 

PRIOR YEAR'S CLASSIFICATION: 

401 RESIDENTIAL 

LEGAL DESCRIPTION: 

SPLIT ON 10/06/2021 FROM 53-0750-0029-01-0; LOT 29 BLK B BECKWETH ADD TO CITY OF BENTON HARBOR 

PRIOR AMOUNT 

| 7eNTATIVE AMOUNT 

BRIOR YEAR TC 

YEAR: 2025 

YEAR: 

2026 

CURRENT YEAF 

1. TAXABLE VALUE: 

26,902 

27.628 

72¢ 

2. ASSESSED VALUE: 

56,100 

59,700 

3,60( 

3. TENTATIVE EQUALIZATION FACTOR: 

1.00000 

4. STATE EQUALIZED VALUE (SEV): 

56,100 

59.700 

3,60( 

5. There WAS or WAS NOT a transfer of ownership on this property in 2025: Was Not 

5. ASSESSOR CHANGE REASON: 

Market Adjustment 

This change in taxable value will increase/decrease your 2026 tax bill by approximately $32. 

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: 

Contact Name 

Phone 

Email 

ANGIE J. STORY 

(269) 207-2590 

ASTORY@BHCITY.US 

March Board of Review Appeal Information: 

THE MARCH BOARD OF REVIEW WILL HEAR APPEALS OF THE 2026 ASSESSMENTS ON: TUESDAY, MARCH 

17, 2026 FROM 2 PM - 5 PM AND 6 PM 

- 9 PM WEDNESDAY, MARCH 18, 2026 FROM 8:30- 11:30 AM AND 1:30 

PM 

- 4:30 PM WRITTEN APPEALS MUST BE RECEIVED BY 1:30PM WEDNESDAY, MARCH 18, 2026 **PLEASE 

CALL 269-207-2590 TO SCHEDULE AN APPOINTMENT" 

SEE REVERSE SIDE FOR MORE INFORMATION

Page 4

Guidance regarding Form 1019, 

Notice of Assessment, Taxable Valuation, and Property Classification 

Not less than 14 days before the first meeting of the Board of Review, the assessment notice shall be mailed to the 

property owner. 

Property taxes are calculated based on the Taxable Value (Line 1). State Equalized Value is the Assessed Value multiplied 

by the Equalization Factor, if any. State Equalized Value must approximate 50% of market value. 

The Taxable Value number entered in the “Change from Prior Year to Current Year” Column, does not indicate a change in 

your taxes. The change in your tax bill is estimated above Line 1. 

State Equalized Value is the Assessed Value multiplied by the Equalization Factor, if any. State Equalized Value must 

approximate 50% of market value. 

IF THERE WAS A TRANSFER OF OWNERSHIP on your property in 2025, your 2026 Taxable Value will be the same as 

your 2026 State Equalized Value. 

IF THERE WAS NOT A TRANSFER OF OWNERSHIP on your property in 2025, your 2026 Taxable Value is calculated 

by multiplying your 2025 Taxable Value by 1.027 (Inflation Rate Multiplier for the current year). Physical changes in your 

property may also increase or decrease your Taxable Value. Your 2026 Taxable Value cannot be higher than your 2026 

State Equalized Value. 

The Taxable Value, the Assessed Value, the State Equalized Value, the Property Classification, or the Transfer of 

Ownership may be appealed by filing a protest with the Local Board of Review. Protests are made to the Board of 

Review by completing a Board of Review Petition Form. A Petition Form may be obtained directly from the local 

unit or from the Michigan Department of Treasury’s website at www.michigan.gov/taxes. Click on the “Property 

Taxes” box, select “Forms and Instructions,” then click on “Board of Review” to obtain a “Petition to the Board 

of Review,” Form 618 (L-4035). 

The denial of an exemption from the local school operating tax for “qualified agricultural properties” may be

Page 5

This

Page 6

Guida

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

Page 1

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA 

DIRECTOR

1 of 3

PROPERTY TAX APPEAL PETITION FORM

CLASSIFICATION APPEAL

MTT DOCKET NO. 

Petitioner’s Contact Information:

Filer Type:

Individual

Local Unit of Government:

First Name

Richelle

M.I.

Last Name

Adams

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

1049 Columbus Ave

City or Town

Benton Harbor

State

Michigan

ZIP Code

49022

Telephone Number

2693699684

E-mail Address

richelle.adams@corewellhealth.org

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

Yes 

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

1049 Columbus Ave

Benton Harbor Michigan 49022

Taxing Authority (City or Township)

City Of Benton Harbor (BERRIEN)

County

Berrien

Please Explain the Reason for this Appeal:

I am appealing due to an error by the City Assessor. The primary property has been over assessed by the City of Benton Harbor for many years. This year, the 

document state land improvement for 2026 as fencing (wood and wire mesh). This land improvement occurred in 1998. In addition, there are two separate 

parcels, which are indicated in the documents attached in this appeal. The adjoining property lot was purchased in 2017 and split from the primary property in 

2021.

Page 2

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA 

DIRECTOR

2 of 3

Jurisdictional Issues:

Did you protest the classification at the March Board of Review? Yes

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

Explanation: 

Year(s) Under Appeal:

2026

Classification Information:

Parcel Identification Number:

53-0750-0029-02-0

Current Classification of Property as established by Board of Review: Real (check one)

 Residential (check one)

What do you believe is the property’s classification? Real (check one)

 Residential (check one)

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

 

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

 

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

Petitioner’s Signature: 

/s/ Richelle Adams

Attorney or Authorized Agent’s Signature:

/s/ 

Fee Information:

Page 3

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA 

DIRECTOR

3 of 3

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.

A fee of $75.00 is required for the filing of a classification appeal.

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

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.