Record Finder / 26-002265-TT
Michigan

Robert McMaster Petitioner V City Of Portage Respondent

Petitioner
Robert McMaster
Respondent
City Of Portage

Case overview

Docket number
26-002265-TT
Status
Default Petitioner
CaseType
SC Property
Division
Small Claims Division
County
Kalamazoo
Judge
No judge assigned

Docket history

Line #SubjectFilerLine RefEnter Date/Post MarkFeeRelated Item
12Evidence was received.Not recordedNot recorded09/09/2026Not recordedDownload
11Evidence was received.Not recordedNot recorded09/09/2026Not recordedDownload
10Evidence was received.Not recordedNot recorded09/09/2026Not recordedDownload
9Evidence was received.Not recordedNot recorded09/09/2026Not recordedDownload
8Evidence was received.Not recordedNot recorded09/09/2026Not recordedDownload
7Evidence was received.Not recordedNot recorded09/09/2026Not recordedDownload
6Proof of service of petition was received.Not recordedNot recorded09/09/2026Not recordedDownload
Not recordedNot recordedNot recordedNot recordedNot recordedNot recordedDownload
5Answer was receivedRESPNot recorded09/09/2026Not recordedDownload
Not recordedNot recordedNot recordedNot recordedNot recordedNot recordedDownload
4Order of Default of PetitionerNot recordedNot recorded09/09/2026Not recordedDownload
3Petition has been verifiedPET109/09/2026Not recordedDownload
Not recordedNot recordedNot recordedNot recordedNot recordedNot recordedDownload
2Notice of Docket Number SCNot recordedNot recorded09/09/2026Not recordedDownload
1A petition was received.PETNot recorded06/10/2026$0.00Download
Not recordedNot recordedNot recordedNot recordedNot recordedNot recordedDownload

Documents

March Board of Review Decision Letter 3.13.26.pdfRead complete document text →
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Page 1

03/13/2026 

10:40 

AM 

2026 BOARD OF REVIEW DECISION 

FROM 

(269) 329-4433 

PORTAGE CITY ASSESSOR'S OFFICE 

7900 

S WESTNEDGE AVE 

PORTAGE MI 49002 

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

PROPERTY IDENTIFICATION: (Parcel Code required. Property address 

and legal description optional 

): 

39-10-07320-002-O 

2121 RIDGEFIELD RD 

MCMASTER, ROBERT & KARAKULA 

2121 RIDGEFIELD RD 

PORTAGE MI 49024 

SHANNONDALE ACRES LOT 2 

'HIS PROPERTY IS CLASSIFIED AS 

401 

(RESIDENTIAL-IMPROVED) 

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 

39-10-07320-002-O 

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

Board of Review Comments: 

Based on the information provided, the Board determined a change to the assessment was not warranted. 

[2026 

ORIGINAL ASSESSED VALUE 

163,500 

| 

[2026 

"BOARD OF REVIEW" ASSESSED VALUE 

163,500 

| 

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

2026 

ORIGINAL TAXABLE VALUE 

163,500 

2026 

"BOARD OF REVIEW" TAXABLE VALUE 

163,500 

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 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

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.

2026 Valuation Report.pdfRead complete document text →
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Page 1

Valuation Report

DB:

City Of Portage 2026

09/09/2026

02:57 PM

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

 0 6,300 0 0 58,556 0

2026 New Eq. Adjustment Loss Additions Tax Adjustment Losses

 157,200 157,200 157,200 104,944 2.70

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

Est. TCV/Total Floor Area = 147.98, Most recent sale 09/09/2025 for 255,000

2026 Est. T.C.V. 07320-002-O = 327,026

 ECF (RES - 2SF13 - NW RESIDENTIAL GRP 3A) 0.973 => TCV: 267,377

Notes: 

 Totals: 443,224 274,796

 Exterior 2 Story 1 10,141 6,287 

Fireplaces

 Dishwasher 1 1,152 714 

Built-Ins

 Public Sewer 1 1,877 1,164 

 Public Water 1 1,877 1,164 

Water/Sewer

 Common Wall: 1 Wall 1 -3,005 -1,863 

 Base Cost 600 31,854 19,749 

Class: BC Exterior: Siding Foundation: 42 Inch (Unfinished)

Garages

 CCP (1 Story) 216 7,674 4,758 

 CCP (1 Story) 164 5,999 3,719 

Porches

 Ceramic Tub Alcove 3 2,666 1,653 

 Extra Sink 1 1,357 841 

 2 Fixture Bath 1 4,412 2,735 

 3 Fixture Bath 2 13,171 8,166 

Plumbing

 Brick Veneer 232 4,582 2,841 

Exterior

Other Additions/Adjustments

 Total: 359,467 222,868

1 Story Siding Overhang 100 

1 Story Siding Basement 710 

2 Story Siding Slab 700 

Stories Exterior Foundation Size Cost New Depr. Cost 

Building Areas

Phy/Ab.Phy/Func/Econ/Comb. % Good=62/100/100/100/62

Ground Area = 1410 SF Floor Area = 2210 SF.

(11) Heating System: Forced Hot Water

 

Cost Est. for Res. Bldg: 1 Single Family TWO-STORY Cls BC Blt 1969

 91 Actual Front Feet, 0.31 Total Acres Total Est. Land Value = 59,649

2SF13 91.00 150.00 1.0217 0.9870 650 100 59,649

Description Frontage Depth Front Depth Rate %Adj. Reason Value

 * Factors *

Land Value Estimates for Land Table 401NW.RES NORTH WEST

SHANNONDALE ACRES LOT 2

Map #: SINGLE FAMILY CITY OF PORTAGE PORTAGE, MI 49024 

Property Class: 401 2121 RIDGEFIELD RD 

39-10-07320-002-O 2026 Est. T.C.V. MCMASTER, ROBERT & KARAKULA,REBECCA

Page 2

Valuation Report

DB:

City Of Portage 2026

09/09/2026

02:57 PM

 163,500 163,500 163,500 107,777 163,500 163,500

Parcel Number: 39-10-07320-002-O Page: 2

Page 3

Valuation Report

DB:

City Of Portage 2026

09/09/2026

02:57 PM

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

Parcel Number: 39-10-07320-002-O, Residential Building 1

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.

2026 Record Card 2121 Ridgefield.pdfRead complete document text →
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Page 1

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

KALAMAZOO

County:

CITY OF PORTAGE

Jurisdiction:

Printed on

Parcel Number:

39-10-07320-002-O

96,942C

130,500

114,400

16,100

2023

101,789C

147,100

128,200

18,900

2024

104,944C

157,200

135,200

22,000

2025

163,500S

163,500M

163,500

133,700

29,800

2026

Taxable

Value

Tribunal/

Other

Board of

Review

Assessed

Value

Building

Value

Land

Value

Year

Work Description for Permit 10-603, Issued 10/25/2010: BOILER REPLACEMENT

 * Factors *

Description Frontage Depth Front Depth Rate %Adj. Reason Value

2SF13 91.00 150.00 1.0217 0.9870 650 100 59,649

 91 Actual Front Feet, 0.31 Total Acres Total Est. Land Value = 59,649

Land Value Estimates for Land Table 401NW.RES NORTH WEST

KB 06/20/2013 REINSPECTI

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 Portage, County of

Kalamazoo, Michigan

Comments/Influences

SHANNONDALE ACRES LOT 2

Tax Description

MCMASTER, ROBERT & KARAKULA,REBECCA

2121 RIDGEFIELD RD

PORTAGE MI 49024

Owner's Name/Address

2121 RIDGEFIELD RD

Property Address

2026 Est TCV 327,026 TCV/TFA: 147.98

REALTYPE: SINGLE FAMILY

P.R.E. 100% 09/17/2025 

COMPLETE 

10-603

10/25/2010

RES-REMODEL/ADDN

School: PORTAGE PUBLIC SCHOOLS

Status

Number

Date

Building Permit(s)

Zoning: R-1B

Class: RESIDENTIAL-IMPROV

0.0

DEED

2019-001165

21-NOT USED/OTHER

WD

12/13/2018

1

BAYER, LARRY A & DONNA R

BAYER, LARRY A & DONNA R

100.0

PROPERTY TRANSFER 

2025-023488

03-ARM'S LENGTH

WD

09/09/2025

255,000

MCMASTER, ROBERT & KARAKUL

BAYER, LARRY A & DONNA R

Prcnt.

Trans.

Verified

By

Liber

& Page

Terms of Sale

Inst.

Type

Sale

Date

Sale

Price

Grantee

Grantor

09/09/2026

Page 2

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

Parcel Number: 39-10-07320-002-O

Printed on

09/09/2026

Page 3

Class: BC

Effec. Age: 38

Floor Area: 2,210 

Total Base New : 443,224 E.C.F.

Total Depr Cost: 274,796 X 0.973

Estimated T.C.V: 267,377 

Cost Est. for Res. Bldg: 1 Single Family TWO-STORY Cls BC Blt 1969

(11) Heating System: Forced Hot Water

Ground Area = 1410 SF Floor Area = 2210 SF.

Phy/Ab.Phy/Func/Econ/Comb. % Good=62/100/100/100/62

Building Areas

Stories Exterior Foundation Size Cost New Depr. Cost 

2 Story Siding Slab 700 

1 Story Siding Basement 710 

1 Story Siding Overhang 100 

 Total: 359,467 222,868

Other Additions/Adjustments

Exterior

 Brick Veneer 232 4,582 2,841 

Plumbing

 3 Fixture Bath 2 13,171 8,166 

 2 Fixture Bath 1 4,412 2,735 

 Extra Sink 1 1,357 841 

 Ceramic Tub Alcove 3 2,666 1,653 

Porches

 CCP (1 Story) 164 5,999 3,719 

 CCP (1 Story) 216 7,674 4,758 

Garages

Class: BC Exterior: Siding Foundation: 42 Inch (Unfinished)

 Base Cost 600 31,854 19,749 

 Common Wall: 1 Wall 1 -3,005 -1,863 

Water/Sewer

 Public Water 1 1,877 1,164 

 Public Sewer 1 1,877 1,164 

Built-Ins

 Dishwasher 1 1,152 714 

<<<<< Calculations too long. See Valuation printout for complete pricing. >>>>>

Carport Area: 

Roof: 

Bsmnt Garage: 

Year Built: 1969

Car Capacity: 

Class: BC

Exterior: Siding

Brick Ven.: 0

Stone Ven.: 0

Common Wall: 1 Wall

Foundation: 42 Inch

Finished ?: 

Auto. Doors: 0

Mech. Doors: 1

Area: 600

% Good: 0

Storage Area: 0

No Conc. Floor: 0

 (17) Garage

CCP (1 Story)

CCP (1 Story)

164

216

Type

Area

 (16) Porches/Decks

Interior 1 Story

Interior 2 Story

2nd/Same Stack

Two Sided

Exterior 1 Story

Exterior 2 Story

Prefab 1 Story

Prefab 2 Story

Heat Circulator

Raised Hearth

Wood Stove

Direct-Vented Gas

 

 

 

 

 

1

 

 

 

 

 

 

 (15)

Page 4

***

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.

Read document text excerpt

Page 1

02/12/2026 

09:22 AM 

Unit: 10 -

CITY OF PORTAGE 

Detailed Land Table Printout 

Rates/Values for Neighborhood 401NW.RES NORTH WEST, Last Edited: 10/06/2025 

Frontages: 

Frontage 'A': Description: '2SF02 

Standard Frontage: 115 

Frontage 'B': Description: '2SF1A 

Standard Frontage: 100 

Frontage 'C': Description: '2SF1B 

Standard Frontage: 110 

Frontage 'D': Description: '2SF2A 

Standard Frontage: 102 

Frontage 'E': Description: '2SF03 

Standard Frontage: 105 

Frontage 'F': Description: '2SF04 

Standard Frontage: 70 

Frontage 'G': Description: '2SF06 

Standard Frontage: 80 

Frontage 'H': Description: '2SF13 

Standard Frontage: 95 

Frontage 

I I I: Description: '2SF23 

Standard Frontage: 80 

Frontage 'J': Description: '2SF24 

Standard Frontage: 80 

Values for Acreage Table 

1: 

'RESIDENTIAL 

1 

Acre: 84,000 

3 

Acre: 162,360 

1. 5 Acre: 107,160 

4 

Acre: 192,960 

2 

Acre: 127,320 

5 

Acre: 220,680 

2.5 Acre: 145,560 

7 

Acre: 270,000 

Rates for Rate Table '401NW Rate', {Acres) 

ROW 

0 

UNBUILDABLE 

RESTRICTED USE 

WOODS/WET/LOW 

MARSH 

1,000 

0 

3,300 

1,500 

FF Rate: 

Standard Depth : 

FF Rate: 

Standard Depth : 

FF Rate: 

Standard Depth : 

FF Rate: 

Standard Depth : 

FF Rate: 

Standard Depth : 

FF Rate: 

Standard Depth : 

FF Rate: 

Standard Depth : 

FF Rate: 

Standard Depth : 

FF Rate: 

Standard Depth : 

FF Rate: 

Standard Depth : 

ACREAGE' 

10 

Acre: 334,440 

15 

Acre: 426,480 

20 

Acre: 506,880 

25 

Acre: 579,480 

650 

155 

1000 

250 

1200 

185 

1000 

154 

630 

170 

800 

120 

800 

135 

650 

155 

625 

130 

650 

120 

30 

Acre: 646,440 

40 

Acre: 768,240 

50 

Acre: 878,280 

100 Acre: 1,331,280 

Page: 9/10 

DB: 

City Of Portage Current

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Read document text excerpt

Page 1

02/02/2026 

ECF Analysis 

for: 

10 

- 

CITY 

OF PORTAGE 

Page: 

1/12 

03:32 

PM 

DB: 

City Of Portage Current 

Neighborhoods 

Used: 

2SF13.RES 

- 

2SF13 

- 

NW RESIDENTIAL 

GRP 

3A 

2905 

W MILHAM AVE 

Parcel 

Number 

xx 

Valid 

Sale 

** 

Class 

AdjSalePrice 

LandValue 

00008-210-0 

03/28/2025 

2SF13 

401 

270,000 

86,850 

Occupancy 

Style 

$Good 

ResidualValue 

CostByManual 

E.C.F. 

Single Family 

RANCH 

66 

183,150 

185,100 

0.989 

6136 SABLEWOOD CIR 

Parcel Number 

xx 

Valid 

Sale 

** 

Class 

AdjSalePrice 

LandValue 

09412-025-0 

03/07/2025 

2SF13 

401 

419,900 

64,743 

Occupancy 

Style 

%Good 

ResidualValue 

CostByManual 

E.C.F. 

Single 

Family 

TWO-STORY 

73 

355,157 

353,799 

1.004 

6816 

HICKORY 

POINT 

WEST 

DR 

Parcel Number 

xx 

Valid 

Sale 

** 

Class 

AdjSalePrice 

LandValue 

03340-006-0 

02/24/2025 

2SF13 

401 

325,000 

62,548 

Occupancy 

Style 

%Good 

ResidualValue 

CostByManual 

E.C.F. 

Single 

Family 

TWO-STORY 

62 

262,452 

335,989 

0.781 

6417 

TROTWOOD 

ST 

Parcel 

Number 

x 

Valid 

Sale 

** 

Class 

AdjSalePrice 

LandValue 

07323-135-0 

02/18/2025 

2SF13 

401 

369,500 

66,036 

Occupancy 

Style 

%Good 

ResidualvValue 

CostByManual 

E.C.F. 

Single Family 

TWO-STORY 

57 

303,464 

291,515 

1.041 

3017 

LAMPLITE 

CIR 

Parcel Number 

hd 

Valid 

Sale 

** 

Class 

AdjSalePrice 

LandValue 

01540-007-0 

01/24/2025 

2SF13 

401 

385,000 

60,487 

Occupancy 

Style 

$Good 

ResidualValue 

CostByManual 

E.C.F. 

Single Family 

TWO-STORY 

64 

324,513 

368,792 

0.880 

3030 

ROMENCE 

RD 

Parcel Number 

xx 

Valid 

Sale 

** 

Class 

AdjSalePrice 

LandValue 

08400-011-0 

01/06/2025 

2SF13 

401 

270,000 

50,160 

Occupancy 

Style 

%Good 

ResidualValue 

CostByManual 

E.C.F. 

Single 

Family 

RANCH 

67 

219,840 

147,743 

1.488 

6322 

TROTWOOD 

ST 

Parcel Number 

rx 

Valid 

Sale 

** 

Class 

AdjSalePrice 

LandValue 

07323-158-0 

12/30/2024 

2SF13 

401 

296,500 

64,727 

Occupancy 

Style 

%Good 

ResidualValue 

CostByManual 

E.C.F. 

Single Family 

TWO-STORY 

62 

231,773 

262,176 

0.884 

3549 

W MILHAM AVE 

Parcel 

Number 

x 

Valid 

Sale 

** 

Class 

AdjSalePrice 

LandValue 

00007-005-B 

12/27/2024 

2SF13 

401 

335,000 

105,753 

Occupancy 

Style 

%Good 

ResidualvValue 

CostByManual 

E.C.F. 

Single Family 

RANCH 

86 

229,247 

291,963 

0.785

Page 2

02/02/2026 

ECF Analysis 

for: 

10 

- 

CITY 

OF PORTAGE 

Page: 

2/12 

03:32 

PM 

DB: 

City Of Portage Current 

Neighborhoods 

Used: 

2SF13.RES 

- 

2SF13 

- 

NW RESIDENTIAL 

GRP 

3A 

6546 WESTCHESTER 

ST 

Parcel 

Number 

xx 

Valid 

Sale 

** 

Class 

AdjSalePrice 

LandValue 

07320-011-0 

12/18/2024 

2SF13 

401 

253,200 

61,750 

Occupancy 

Style 

$Good 

ResidualValue 

CostByManual 

E.C.F. 

Single 

Family 

RANCH 

62 

191,450 

145,969 

1.312 

2829 COACHLITE 

AVE 

Parcel Number 

xx 

Valid 

Sale 

** 

Class 

AdjSalePrice 

LandValue 

01360-014-0 

12/09/2024 

2SF13 

401 

320,000 

60,067 

Occupancy 

Style 

%Good 

ResidualValue 

CostByManual 

E.C.F. 

Single Family 

TWO-STORY 

67 

259,933 

304,749 

0.853 

6316 

CHERRYWOOD 

ST 

Parcel Number 

xx 

Valid 

Sale 

** 

Class 

AdjSalePrice 

LandValue 

01360-026-0 

11/20/2024 

2SF13 

401 

305,550 

61,811 

Occupancy 

Style 

%Good 

ResidualValue 

CostByManual 

E.C.F. 

Single 

Family 

RANCH 

67 

243,739 

256,068 

0.952 

6169 

BAYWOOD 

DR 

Parcel 

Number 

x 

Valid 

Sale 

** 

Class 

AdjSalePrice 

LandValue 

00711-037-0 

11/14/2024 

2SF13 

401 

362,000 

66,726 

Occupancy 

Style 

%Good 

ResidualvValue 

CostByManual 

E.C.F. 

Single Family 

RANCH 

66 

295,274 

271,059 

1.089 

6612 

EVERGREEN 

ST 

Parcel 

Number 

xx 

Valid 

Sale 

** 

Class 

AdjSalePrice 

LandValue 

04860-081-0 

11/12/2024 

2SF13 

401 

370,000 

60,205 

Occupancy 

Style 

$Good 

ResidualValue 

CostByManual 

E.C.F. 

Single 

Family 

RANCH 

67 

309,795 

228,528 

1.356 

6574 

SUNBURST 

DR

Page 3

0

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2026 Assessment Change Notice.pdfRead complete document text →
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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 

oo 

This form is issued under the authority of Public Act 206 of 1893, Sec. 211.24¢ and Sec.211.34¢, as amended. This is a mode! assessment notics to be used by the local assessor. 

FROM (260) 329-4433 

PARCEL IDENTIFICATION 

PORTAGE CITY ASSESSOR'S OFFICE 

PARCEL NUMBER: 

39-10-07320-002-0 

7900 S WESTNEDGE AVE 

PROPERTY ADDRESS: 

PORTAGE MI 48002 

2121 RIDGEFIELD RD 

PORTAGE, MI 49024 

SCHOOL DISTRICT CODE: 

39140 

' 

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

EXEMPTIONS 

6564 

% Exempt 

As "Homeowners Principal Residence”; 

100.00% 

axsavers sAUTO**5-DIGIT 49024 

T11 

Pl 

H#K 

% Exempt 

As "Qualified Agricultural Property™ 

00% 

MCMASTER, ROBERT 

& KARAKULA, REBECCA 

" 

y 

ny 

2121 RIDGEFIELD RD 

% Exempt 

As 

"MBT Industrial Personal™: 

00% 

BORTAGE: w is0z4 3229 —-— 

. 

% Exempt 

As "MBT Commercial Personal”; 

00% 

i[lipm 

tijd} 

h]jp 

pein 

Ex 

As 

"Disabled Veteran 

or 

Survivl 

{pene 

ep 

ps 

00g Re LE yg 

0 eg [| 

oy 

Exempt 

fs 

“Dsaied 

Ve 

ui 

1 ves 

[3] No 

Exempt As "Qualified Forest Property": 

O Yes 

X 

No 

Exempt As "Development Property™ 

| Yes 

x 

No 

LEGAL DESCRIPTION: 

SHANNONDALE ACRES LOT 2 

ACCORDING TO MCL 211.34c THIS PROPERTY IS CLASSIFIED AS: 

301 

Residential 

PRIOR YEAR'S CLASSIFICATION IF DIFFERENT: 

401 

Residential 

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

PRIOR AMOUNT 

CURRENT 

CHANGE FROM 

| 

for the 2026 year by approximately: $2655 

YEAR: 

2025 

Yeaw RAMONE | CORRENT YEAR) 

1. TAXABLE VALUE: 

104,944 

163,500 

58,556 

2. ASSESSED VALUE: 

157,200 

163,500 

6,300 

3. TENTATIVE EQUALIZATION FACTOR: 

1.000 

ee 

ee 

ST 

4. STATE EQUALIZED VALUE (SEV). 

157,200 

163,500 

6,300 

5. WAS THERE A TRANSFER OF OWNERSHIP 112025 

THAT RESULTED IN A TAXABLE VALUE UNCAPPING? [X] Yes 

[INe 

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) 329-4433 

Email Address: 

assessingdept@portagemi.gov 

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

THE ASSESSOR MAY REVIEW ASSESSMENTS WITHOUT THE NECESSITY OF APPEALING PRIOR TO 2/27 BY CALLING 328- 

4433. THE 2026 MARCH BOARD OF REVIEW WILL BE HELD AT PORTAGE CITY HALL 7900 

S WESTNEDGE AVE. 

ORGANIZATIONAL MEETING TO BE HELD 3/3 AT 9AM. APPEALS TO BE HEARD BY APPOINTMENT ONLY ON 3/9, 3/10 AND 

3/12 9AM-12PM & 1:30PM-4:30PM AND 3/11 1:30PM-4:30PM & 6PM-8PM. WRITTEN APPEALS AND SIGNED FORM 618 (L-4035) 

MUST BE RECEIVED BY 3/11 AT 5:30PM. APPOINTMENTS MUST BE SCHEDULED BY CALLING 328-4433 BEGINNING 3/2. 

FINAL MEETING TO FINALIZE ROLL WILL BE HELD 3/24 STARTING AT SAM.

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Respondent Proof of Service.pdfRead complete document text →
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Page 1

ASSESSING 

Providi 

rvi 

Thr 

Michi 

*** 

PROOF OF SERVICE 

*** 

The undersigned being first duly sworn, deposes and says that he, John Megdan, placed in the United States 

Mail, postage prepaid, a copy of the following document(s), properly addressed: 

Date: 

9/9/2026 

Docket Number: 

~~ 26-002265 

Document(s): 

Respondent's: 

Answer 

to Petition 

City of Portage vs Robert McMaster 

Addressee(s): 

Michigan Tax Tribunal - Small Claims Division 

PO Box 30232 

Lansing, MI 48909 

Petitioner/Agent: 

Robert McMaster 

2121 Ridgefield Rd 

Portage, MI 49024 

(! nag 

smnd 

Cathy Weissert 

City of Portage Authorized Representative 

(for notary use:) 

Subscribed and sworn to before me by Cathy 

Weissert on 

AARON CARL THIEL 

Notary public, State of Michigan 

County of Kalamazoo 

My commission expires 23-Aug-2029 

Acting in the County of 

23 

September 

9, 2026 

City of Portage Assessing Department 

7900 South Westnedge Ave, Portage, MI 49002

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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: 26-002265

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

Party Filing Document 

Respondent

Files

Document Type: Proof of Service: Petition

Attachment File Name: Respondent Proof of Service

Document Type: Evidence

Attachment File Name: 2026 Assessment Change Notice

Document Type: Evidence

Attachment File Name: 2026 ECF

Document Type: Evidence

Attachment File Name: 2026 Land Value

Document Type: Evidence

Attachment File Name: 2026 Record Card 2121 Ridgefield

Document Type: Evidence

Attachment File Name: 2026 Valuation Report

Document Type: Evidence

Attachment File Name: March Board of Review Decision Letter 3.13.26

Fee Information

Filing Fee: $ 0.00

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

Payment Information

Payment: $ 0.00

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Page 1

be] 

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON 1. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

PROPERTY TAX APPEAL ANSWER FORM 

' 

VALUATION / UNCAPPING 

MTT DOCKET NO. 26-002265 

Section 1: Respondent’s Contact Information 

Unit of Gavernment 

City of Portage 

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

7900 S. Westnedge Ave 

City or Town: 

State: 

2IP Code: 

Faraos 

| 

MI 

149002 

Telephone 069-329-4433 

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

assessingdept@portagemi.gov 

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

I. 

First Name: 

M.L: 

Last Name: 

Cathy 

Weissert 

Firm Name (if any): 

. 

’ 

1 

WCA Assessing 

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

’ 

i 

7900 S. Westnedge Ave 

City or Town: 

State: 

ZIP Code: 

' 

Portage 

Ml 

149002 

; 

Tepe Mer 069-329-4433 

| 

. 

| 

ia 

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

assessingdept@portagemi.gov 

. 

; 

Section 3: Subject Property Information 

] 

. 

' 

Are the parcels fisted by Petitioner contiguous or adjoining? 

If no, [ist all parcels that are adjoining in separate groupings. Attacha 

separate sheet if necessary, 

a Yes 

a No 

Not Applicable 

Does the subject property have a Principal Residence Exemption of §0% or more for all tax years at issue? 

ves 

[1 No

Page 2

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

Section 4: Explain Your Answer to this Appeal 

The SEV and Taxable Value represents 50% of Fair Market Value and all values in the 

City of Portage have been uniformly assessed. 

Request that appeal for the uncapping of taxable value be denied due to MCL 211.27a 

subsection 3. 

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)? ¥J Yes 

[No 

If yes, check which BOR Petitioner attended: [#4 March 

[J yuly 

[J December 

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

O0 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? O Yes 

Vv No 

If yes, explain 

Is Petitioner appealing from a State Tax Commission Order? 

ves 

WNo 

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? February 20720, Aasessment Netice 

Under what statutory section was the Taxable Value uncapped? 

MCL 211.27a (3) 

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

Parcel Number: 07320-002-O0 

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 State Equalized Value) established 

| Taxable Value established by the Board of Review: 

by the Board of Review: 

\ 63, 500 

163,500 

What do you believe is the fair market value (also known as true cash value)? 

327,000 

What do you believe is the assessed value? (multiply true cash 

What do you believe is the taxable value? (cannot exceed 

value by .5) 163,500 

assessed value) 

1 63,500 

S ignature 

‘Required 

Respondent 

or 

Aftogney/Authoriz 

WHER 

ture: 

u 

MAO)

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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. 26-002265

 

Respondent’s Contact Information:

Filer Type:

Local Unit of Government

Local Unit of Government:

City Of Portage (KALAMAZOO)

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

Cathy

M.I. 

B

Last Name

Weissert

Firm Name (if any)

WCA Assessing

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

7900 S Westnedge Ave

City or Town

Portage

State

 Michigan

ZIP Code

49002

Telephone Number

2693294596

E-mail Address

assessingdept@portagemi.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?

Yes

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 Portage have been uniformly assessed.

Respondent requests that the appeal of the uncapping of taxable value be denied due to MCL 211.7a subsection 3.

 

Jurisdictional Issues:

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

Did Petitioner protest the assessment at a Board of Review?

Yes

If Yes, check which Board of Review Petitioner attended:

March

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

*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?

2026-02-18

Under what statutory section was the taxable value uncapped?

211.27a subsection 3

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:

07320-002-O

Classification of Property: Real (check one)

 Residential (check one)

Current Assessed Value as established by the Board of Review:

163500

Current Taxable Value as established by the Board of Review:

163500

What do you believe is the fair market value?

327000

What do you believe is the taxable value?

163500

 

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

Respondent’s Signature: 

/s/ Cathy Weissert

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

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

Robert McMaster,

Petitioner, MICHIGAN TAX TRIBUNAL

 SMALL CLAIMS DIVISION

v

 

MTT Docket No. 26-002265

City Of Portage,

Respondent.

ORDER OF DEFAULT

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

Petitioner did not submit a copy of the notice giving rise to the appeal (i.e., notice of 

action taken by Board of Review, uncapping notice, PRE denial notice, final assessment 

notice, etc.), as required by TTR 279. As such, Petitioner must submit the notice within 

14 days of the entry of this order. 

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 9, 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. 26-002265

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

Robert McMaster,

Petitioner, MICHIGAN TAX TRIBUNAL

 SMALL CLAIMS DIVISION

v

 

MTT Docket No. 26-002265

City Of Portage,

Respondent.

ORDER OF DEFAULT

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

Petitioner did not submit a copy of the notice giving rise to the appeal (i.e., notice of 

action taken by Board of Review, uncapping notice, PRE denial notice, final assessment 

notice, etc.), as required by TTR 279. As such, Petitioner must submit the notice within 

14 days of the entry of this order. 

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

Page 4

MTT

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Page 1

Appraisal Associates (800) 728-8444

147256

1034000276397

2121 Ridgefield Rd

Portage

MI

49024

Rebecca Karakula

BAYER, LARRY A & DONNA R

Kalamazoo

SHANNONDALE ACRES LOT 2

39-07320-002-O

2024

4,620

City of Portage--Portage Public Schools

28020

0020.05

0

0

CrossCountry Mortgage, LLC ISAOA/ATIMA

2160 Superior Avenue, Cleveland, OH 44114

DOM 70;Public records/MLS. See attached addenda.

Arms length sale;The contract appears to be a typical arms length transaction. A fully executed contract containing seven pages and 

dated 07/15/2025 was provided by the management company. No value was given to non-realty items.

255,000

07/15/2025

Public Records

$12,000;;Closing cost, prepaids, points.

215

410

305

47

85

65

65

5

3

2

25

Kalarama Avenue north, Oakland Drive east, Romence Road south and 

Rothbury Street west.

Other land use is undeveloped and has no impact on the subject's value or marketability. The subject property has 

access to the major transportation routes that run throughout the area. Educational, recreational and other supporting facilities are all accessible 

and within five miles. Homes in the subject's neighborhood consist... CONTINUED IN THE ADDENDUM

Market conditions in the subject's neighborhood appear to be stable with marketing times 

ranging from one to five months. Most homes in the area are purchased with FHA or conventional loans with a number of lending institutions in 

the area providing competitive rates. CONTINUED IN THE ADDENDUM.

9x105.92x90.99x151.23

13634 sf

Mostly Rectangular

N;Res;

R-1B

One Family Residential

See attached 

addenda.

Asphalt

None

X

26077C0301E

07/31/2024

The subject is directly adjacent to residential dwellings to the west, south, east and directly across the street to the north. There is no market data 

to indicate proximity to any non-residential use has any impact on marketability or value.

2

Traditional

1969

45

625

0

Prd Conc/Adq

Alum/Brick/Adq

AsphShgl/Adq

Alum/Adq

DH/Csmt/Adq

Insulated/Adq

Nylon/Adq

Cpt/Vinyl/Adq

DW/Pnl/Adq

Wood/Adq

Tile/Vinyl/Adq

Tile

Natural gas

None

1

None

None

0

None

Screen

None

2

Asphalt

2

0

9

4

2.1

2,243

Replacement windows, updated boiler and hot water heater, other energy efficient items are typical 

for the age and design of the home.

C4;Kitchen-updated-six to ten years 

ago;Bathrooms-updated-six to ten years ago;The subject is a two story home with a primary bedroom, primary bath, hall bath and three additional 

bedrooms on the second floor. The main floor has a family room with fireplace, living room, den, half bath, dining room and kitchen with dining 

area. There is a covered porch at the front of the home with a screen porch at the rear.

All utilities were on and working at the time of inspection. No state/local codes require CO detectors and/or water heater straps.

Form 1004UAD - "TOTAL" appraisal software by a la mode, inc. - 1-800-ALAMODE

Uniform Residential Appraisal Report

File #

SUBJECT

CONTRACT

NEIGHBORHOOD

SITE

IMPROVEMENTS

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

Property Address

City

State

Zip Code

Borrower

Owner of Public Record

County

Legal Description

Assessor's Parcel #

Tax Year

R.E. Taxes $

Neighborhood Name

Map Reference

Census Tract

Occupant

Owner

Tenant

Vacant

Special Assessments $

PUD

HOA $

per year

per month

Property Rights Appraised

Fee Simple

Leasehold

Other (describe)

Assignment Type

Purchase Transaction

Refinance Transaction

Other (describe)

Lender/Client

Address

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

Yes

No

Report data source(s) used, offering

Page 2

1472

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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

Robert

M.I.

Last Name

McMaster

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

2121 Ridgefield Rd

City or Town

Portage

State

Michigan

ZIP Code

49024

Telephone Number

2692344964

E-mail Address

mcmaster_xx@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)

2121 Ridgefield Rd

City or Town

Portage

County

Kalamazoo

State

Michigan

ZIP Code

49024

Taxing Authority (City or Township)

City Of Portage (KALAMAZOO)

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

True Cash and Taxable Values

Uncapping of Taxable Value

 

Please Explain the Reason for this Appeal:

Page 2

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA 

DIRECTOR

2 of 3

I am petitioning the 2026 assessment because the assessed market value of $327,000 substantially exceeds the property’s demonstrated market value. The 

property was exposed to the open market and initially listed for $325,000 before undergoing price reductions. After approximately 70 days on the market, the 

property sold in an arm’s-length transaction for $255,000 on September 9, 2025. Prior to the sale, an independent appraisal dated August 21, 2025 concluded a 

market value of $267,000.

During the Board of Review appeal, Petitioner submitted the independent appraisal, evidence of the property’s marketing history, comparable sales, and the 

actual purchase price. Despite this evidence, the assessment remained based on a market value of $327,000. Petitioner requests that the Tribunal determine the 

property’s true cash value based upon the actual market evidence and reduce the assessment accordingly.

Jurisdictional Issues:

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

If Yes, check which Board of Review you attended: March

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

Year(s) Under Appeal:

2026

 

Valuation Information for Each Parcel under Appeal:

Parcel Number:

1007320002O

Classification of Property: Real (check one)

Residential (check one)

Current Assessed Value as established by the Board of Review:

163500

Current Taxable Value as established by the Board of Review:

107777

What do you believe is the fair market value?

255000

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

127500

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

107777

Page 3

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA 

DIRECTOR

3 of 3

 

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

Petitioner’s Signature: 

/s/ Robert McMaster

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

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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

Robert McMaster,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 26-002265

City Of Portage,

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, 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

Robert McMaster,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 26-002265

City Of Portage,

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, 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

Appraisal Associates (800) 728-8444

147256

1034000276397

2121 Ridgefield Rd

Portage

MI

49024

Rebecca Karakula

BAYER, LARRY A & DONNA R

Kalamazoo

SHANNONDALE ACRES LOT 2

39-07320-002-O

2024

4,620

City of Portage--Portage Public Schools

28020

0020.05

0

0

CrossCountry Mortgage, LLC ISAOA/ATIMA

2160 Superior Avenue, Cleveland, OH 44114

DOM 70;Public records/MLS. See attached addenda.

Arms length sale;The contract appears to be a typical arms length transaction. A fully executed contract containing seven pages and 

dated 07/15/2025 was provided by the management company. No value was given to non-realty items.

255,000

07/15/2025

Public Records

$12,000;;Closing cost, prepaids, points.

215

410

305

47

85

65

65

5

3

2

25

Kalarama Avenue north, Oakland Drive east, Romence Road south and 

Rothbury Street west.

Other land use is undeveloped and has no impact on the subject's value or marketability. The subject property has 

access to the major transportation routes that run throughout the area. Educational, recreational and other supporting facilities are all accessible 

and within five miles. Homes in the subject's neighborhood consist... CONTINUED IN THE ADDENDUM

Market conditions in the subject's neighborhood appear to be stable with marketing times 

ranging from one to five months. Most homes in the area are purchased with FHA or conventional loans with a number of lending institutions in 

the area providing competitive rates. CONTINUED IN THE ADDENDUM.

9x105.92x90.99x151.23

13634 sf

Mostly Rectangular

N;Res;

R-1B

One Family Residential

See attached 

addenda.

Asphalt

None

X

26077C0301E

07/31/2024

The subject is directly adjacent to residential dwellings to the west, south, east and directly across the street to the north. There is no market data 

to indicate proximity to any non-residential use has any impact on marketability or value.

2

Traditional

1969

45

625

0

Prd Conc/Adq

Alum/Brick/Adq

AsphShgl/Adq

Alum/Adq

DH/Csmt/Adq

Insulated/Adq

Nylon/Adq

Cpt/Vinyl/Adq

DW/Pnl/Adq

Wood/Adq

Tile/Vinyl/Adq

Tile

Natural gas

None

1

None

None

0

None

Screen

None

2

Asphalt

2

0

9

4

2.1

2,243

Replacement windows, updated boiler and hot water heater, other energy efficient items are typical 

for the age and design of the home.

C4;Kitchen-updated-six to ten years 

ago;Bathrooms-updated-six to ten years ago;The subject is a two story home with a primary bedroom, primary bath, hall bath and three additional 

bedrooms on the second floor. The main floor has a family room with fireplace, living room, den, half bath, dining room and kitchen with dining 

area. There is a covered porch at the front of the home with a screen porch at the rear.

All utilities were on and working at the time of inspection. No state/local codes require CO detectors and/or water heater straps.

Form 1004UAD - "TOTAL" appraisal software by a la mode, inc. - 1-800-ALAMODE

Uniform Residential Appraisal Report

File #

SUBJECT

CONTRACT

NEIGHBORHOOD

SITE

IMPROVEMENTS

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

Property Address

City

State

Zip Code

Borrower

Owner of Public Record

County

Legal Description

Assessor's Parcel #

Tax Year

R.E. Taxes $

Neighborhood Name

Map Reference

Census Tract

Occupant

Owner

Tenant

Vacant

Special Assessments $

PUD

HOA $

per year

per month

Property Rights Appraised

Fee Simple

Leasehold

Other (describe)

Assignment Type

Purchase Transaction

Refinance Transaction

Other (describe)

Lender/Client

Address

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

Yes

No

Report data source(s) used, offering

Page 2

1472

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.

scpetition_valuation.pdfRead complete document text →
Read document text excerpt

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

Robert

M.I.

Last Name

McMaster

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

2121 Ridgefield Rd

City or Town

Portage

State

Michigan

ZIP Code

49024

Telephone Number

2692344964

E-mail Address

mcmaster_xx@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)

2121 Ridgefield Rd

City or Town

Portage

County

Kalamazoo

State

Michigan

ZIP Code

49024

Taxing Authority (City or Township)

City Of Portage (KALAMAZOO)

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

True Cash and Taxable Values

Uncapping of Taxable Value

 

Please Explain the Reason for this Appeal:

Page 2

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA 

DIRECTOR

2 of 3

I am petitioning the 2026 assessment because the assessed market value of $327,000 substantially exceeds the property’s demonstrated market value. The 

property was exposed to the open market and initially listed for $325,000 before undergoing price reductions. After approximately 70 days on the market, the 

property sold in an arm’s-length transaction for $255,000 on September 9, 2025. Prior to the sale, an independent appraisal dated August 21, 2025 concluded a 

market value of $267,000.

During the Board of Review appeal, Petitioner submitted the independent appraisal, evidence of the property’s marketing history, comparable sales, and the 

actual purchase price. Despite this evidence, the assessment remained based on a market value of $327,000. Petitioner requests that the Tribunal determine the 

property’s true cash value based upon the actual market evidence and reduce the assessment accordingly.

Jurisdictional Issues:

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

If Yes, check which Board of Review you attended: March

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

Year(s) Under Appeal:

2026

 

Valuation Information for Each Parcel under Appeal:

Parcel Number:

1007320002O

Classification of Property: Real (check one)

Residential (check one)

Current Assessed Value as established by the Board of Review:

163500

Current Taxable Value as established by the Board of Review:

107777

What do you believe is the fair market value?

255000

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

127500

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

107777

Page 3

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA 

DIRECTOR

3 of 3

 

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

Petitioner’s Signature: 

/s/ Robert McMaster

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

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.