Record Finder / 26-000702-TT
Michigan
Samuel David Barnes Petitioner V City Of Kalamazoo Respondent
- Petitioner
- Samuel David Barnes
- Respondent
- City Of Kalamazoo
Case overview
- Docket number
- 26-000702-TT
- Status
- Ready Schedule
- CaseType
- SC Property
- Division
- Small Claims Division
- County
- Kalamazoo
- Judge
- No judge assigned
Docket history
| Line # | Subject | Filer | Line Ref | Enter Date/Post Mark | Fee | Related Item |
|---|---|---|---|---|---|---|
| 8 | Notice of Filing | Not recorded | Not recorded | 09/16/2026 | Not recorded | Download |
| 7 | Attachments to the Answer were filed | RESP | Not recorded | 07/08/2026 | Not recorded | Download |
| Not recorded | Not recorded | Not recorded | Not recorded | Not recorded | Not recorded | Download |
| 6 | Answer was received | RESP | Not recorded | 07/08/2026 | Not recorded | Download |
| Not recorded | Not recorded | Not recorded | Not recorded | Not recorded | Not recorded | Download |
| 5 | Order of Partial Dismissal | Not recorded | Not recorded | 06/25/2026 | Not recorded | Download |
| 4 | Petition has been verified | PET | 1 | 06/25/2026 | Not recorded | Download |
| 3 | Notice of Docket Number SC | Not recorded | Not recorded | 06/23/2026 | Not recorded | Download |
| 2 | Attachments to the Petition were filed | PET | Not recorded | 04/23/2026 | Not recorded | Download |
| 1 | A petition was received. | PET | Not recorded | 04/23/2026 | Not recorded | Download |
Documents
SC-Notice_of_Filing_of_Answer.2026-09-16_14-30-24.pdfRead complete document text →
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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 Samuel David Barnes, Petitioner, MICHIGAN TAX TRIBUNAL SMALL CLAIMS DIVISION v MTT Docket No. 26-000702 City Of Kalamazoo, Respondent. NOTICE OF FILING TAKE NOTICE that a Small Claims answer has been filed and the electronic copy of the answer can be reviewed by utilizing the Docket Lookup on the Tribunal’s website. Unless Respondent was defaulted, this case is ready to be scheduled for a Small Claims hearing and will be scheduled in the normal course of scheduling. You will receive a Notice of Hearing from the Tribunal by e-mail if you have identified an email address in the petition or other documentation. The Notice of Hearing will inform you of the date, time, and location of your hearing (note that your hearing will likely be conducted by telephone). Please read the Notice of Hearing as it includes important information. EVIDENCE: Parties are required to submit all evidence to the Tribunal and send a copy to the opposing party at least 21 days before the hearing date even if the documents had been submitted to the local Board of Review or the Michigan Department of Treasury. If the documents are not timely submitted to the Tribunal and served on the opposing party, the documents may be excluded. Documents may be filed with the Tribunal by mail or through the Tribunal’s e-filing system. Documents may be sent to the opposing party by mail or by e-mail, if the parties agree to service by e-mail. Alternate Dispute Resolution Options INFORMAL SETTLEMENT CONFERENCE: Parties have the option of handling this case through an informal settlement conference. An informal settlement conference is a meeting between the parties and/or their representatives to discuss the issues in a case in an effort to settle the case. This process may be an alternative to a hearing with a judge and may result in the parties’ filing a Joint Stipulation for Entry of Consent Judgment. Visit the Tribunal’s ADR webpage for more information. NOTE: The parties may not request an informal settlement conference to discuss an appeal of a principal residence exemption that was denied by either the Michigan Department of Treasury or a County. Also, state taxes levied by the Michigan Department of Treasury, such as income taxes, are not subject to the informal settlement conference process.
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MTT Docket No. 26-000702 Page 2 of 2 MEDIATION: Parties have the option of handling this case through mediation. Mediation is a voluntary process where a mediator facilitates communication between the parties, assists in identifying issues, and helps explore solutions to promote a mutually acceptable settlement. This process may be an alternative to a hearing with a judge and may result in the parties’ filing a Joint Stipulation for Entry of Consent Judgment. Visit the Tribunal’s ADR webpage for more information. If you have any questions, please contact the Tribunal by phone at (517) 335-9760 or email taxtrib@michigan.gov. By: Tribunal Clerk Entered: 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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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 Samuel David Barnes, Petitioner, MICHIGAN TAX TRIBUNAL SMALL CLAIMS DIVISION v MTT Docket No. 26-000702 City Of Kalamazoo, Respondent. NOTICE OF FILING TAKE NOTICE that a Small Claims answer has been filed and the electronic copy of the answer can be reviewed by utilizing the Docket Lookup on the Tribunal’s website. Unless Respondent was defaulted, this case is ready to be scheduled for a Small Claims hearing and will be scheduled in the normal course of scheduling. You will receive a Notice of Hearing from the Tribunal by e-mail if you have identified an email address in the petition or other documentation. The Notice of Hearing will inform you of the date, time, and location of your hearing (note that your hearing will likely be conducted by telephone). Please read the Notice of Hearing as it includes important information. EVIDENCE: Parties are required to submit all evidence to the Tribunal and send a copy to the opposing party at least 21 days before the hearing date even if the documents had been submitted to the local Board of Review or the Michigan Department of Treasury. If the documents are not timely submitted to the Tribunal and served on the opposing party, the documents may be excluded. Documents may be filed with the Tribunal by mail or through the Tribunal’s e-filing system. Documents may be sent to the opposing party by mail or by e-mail, if the parties agree to service by e-mail. Alternate Dispute Resolution Options INFORMAL SETTLEMENT CONFERENCE: Parties have the option of handling this case through an informal settlement conference. An informal settlement conference is a meeting between the parties and/or their representatives to discuss the issues in a case in an effort to settle the case. This process may be an alternative to a hearing with a judge and may result in the parties’ filing a Joint Stipulation for Entry of Consent Judgment. Visit the Tribunal’s ADR webpage for more information. NOTE: The parties may not request an informal settlement conference to discuss an appeal of a principal residence exemption that
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MT
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ValuationReport.pdfRead complete document text →
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Valuation Report DB: 2026Mbor 07/08/2026 02:27 PM 2026 Assessed MBOR S.E.V. Capped ->Taxable<- PRE/MBT 0 11,100 0 0 4,511 0 2026 New Eq. Adjustment Loss Additions Tax Adjustment Losses 167,100 167,100 167,100 167,100 2.70 2025 Assessed MBOR S.E.V. Base for Cap IRM Est. TCV/Total Floor Area = 213.82, Most recent sale 03/15/2024 for 230,200 2026 Est. T.C.V. 06-26-339-158 = 356,430 ECF (Area 16) 1.361 => TCV: 317,370 Notes: Totals: 376,112 233,189 2nd on Same Stack 1 5,301 3,287 Fireplaces Appliance Allow. 1 3,899 2,417 Built-Ins Public Sewer 1 1,877 1,164 Public Water 1 1,877 1,164 Water/Sewer Base Cost 400 24,080 14,930 Class: BC Exterior: Siding Foundation: 42 Inch (Unfinished) Garages CCP (1 Story) 26 1,151 714 CGEP (1 Story) 120 12,120 7,514 Porches Ceramic Tub Alcove 1 889 551 2 Fixture Bath 1 4,412 2,735 Plumbing Recreation Room 216 5,791 3,590 Other Additions/Adjustments Total: 314,715 195,123 1 Story Siding Crawl Space 17 1 Story Brick Basement 24 1 Story Brick Basement 276 2 Story Brick Basement 675 Stories Exterior Foundation Size Cost New Depr. Cost Building Areas Phy/Ab.Phy/Func/Econ/Comb. % Good=62/100/100/100/62 Ground Area = 992 SF Floor Area = 1667 SF. (11) Heating System: Forced Heat & Cool Cost Est. for Res. Bldg: 1 Single Family 1 3/4 - 2 sty Cls BC Blt 1952 Total Estimated Land Improvements True Cash Value = 5,874 D/W/P: 3.5 Concrete 7.58 1250 62 5,874 Description Rate Size % Good Cash Value Land Improvement Cost Estimates 60 Actual Front Feet, 0.19 Total Acres Total Est. Land Value = 33,186 Tertiary 60.00 135.00 1.0000 1.0056 550 100 33,186 Description Frontage Depth Front Depth Rate %Adj. Reason Value * Factors * Land Value Estimates for Land Table 90016.16 Land Map #: 0357040 City of Kalamazoo KALAMAZOO, MI 49001 Property Class: 401 1516 HOMECREST AVE 06-26-339-158 2026 Est. T.C.V. BARNES, SAMUEL & JUNE
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Valuation Report DB: 2026Mbor 07/08/2026 02:27 PM 178,200 178,200 178,200 171,611 171,611 171,611 Parcel Number: 06-26-339-158 Page: 2
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SubsequentFiling.pdfRead complete document text →
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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: 26-000702 Is this case currently pending in the Small Claims Division? Yes Party Filing Document Respondent Files Document Type: Attachments to Answer Attachment File Name: ValuationReport Fee Information Filing Fee: $ 0.00 Payment Information Payment: $ 0.00
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*** Information herein deemed reliable but not guaranteed*** Kalamazoo County: City of Kalamazoo Jurisdiction: Printed on Parcel Number: 06-26-339-158 125,265C 135,000 121,700 13,300 2023 131,528C 156,900 143,600 13,300 2024 167,100S 167,100M 167,100 153,800 13,300 2025 171,611C 178,200M 178,200 161,600 16,600 2026 Taxable Value Tribunal/ Other Board of Review Assessed Value Building Value Land Value Year Land Improvement Cost Estimates Description Rate Size % Good Cash Value D/W/P: 3.5 Concrete 7.58 1250 62 5,874 Total Estimated Land Improvements True Cash Value = 5,874 * Factors * Description Frontage Depth Front Depth Rate %Adj. Reason Value Tertiary 60.00 135.00 1.0000 1.0056 550 100 33,186 60 Actual Front Feet, 0.19 Total Acres Total Est. Land Value = 33,186 Land Value Estimates for Land Table 90016.16 Land TM 11/19/2019 Data Enter JM 09/19/2019 Inspected dvz 04/01/1998 Inspected Who When What Level Rolling Low High Landscaped Swamp Wooded Pond Waterfront Ravine Wetland Flood Plain 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 X Public Improvements Vacant Improved X The Equalizer. Copyright (c) 1999 - 2009. Licensed To: City of Kalamazoo, County of Kalamazoo, Michigan Comments/Influences G37-159 PLAT OF HOMECREST LOT 158 Tax Description BARNES, SAMUEL & JUNE 1516 HOMECREST AVE KALAMAZOO MI 49001 Taxpayer's Name/Address BARNES, SAMUEL & JUNE 1516 HOMECREST AVE KALAMAZOO MI 49001 Owner's Name/Address 1516 HOMECREST AVE Property Address Done-NoAVc PP22-0369 08/04/2022 Plumbing 2026 Est TCV 356,430 TCV/TFA: 213.82 Done-NoAVc PB22-0592 09/15/2022 Residential, Miscellaneous Old Parcel #: 0357040 Done-NoAVc PB23-0698 08/29/2023 Residential, Miscellaneous P.R.E. 100% 03/25/2024 Done-NoAVc PB25-0780 08/26/2025 Residential Roof School: KALAMAZOO CITY SCHOOL DIST Status Number Date Building Permit(s) Zoning: RS5 Class: RESIDENTIAL-IMPROV 100.0 PROPERTY TRANSFER 2021-035412 03-ARM'S LENGTH WD 06/28/2021 200,100 NAGY, CLAUDIA SCHIRA, LUCAS J 0.0 PROPERTY TRANSFER 2021-045383 18-LIFE ESTATE WD 11/10/2021 0 NAGY, CLAUDIA V NAGY, CLAUDIA 100.0 PROPERTY TRANSFER 2024-007916 09-FAMILY/RELATED ENTITY MLC 03/15/2024 230,200 BARNES, SAMUEL & JUNE MELODY STIRK LLC 100.0 PROPERTY TRANSFER 2024-007801 03-ARM'S LENGTH WD 03/15/2024 230,200 MELODY STIRK LLC NAGY, CLAUDIA V Prcnt. Trans. Verified By Liber & Page Terms of Sale Inst. Type Sale Date Sale Price Grantee Grantor 07/08/2026
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Class: BC Effec. Age: 38 Floor Area: 1,667 Total Base New : 376,112 E.C.F. Total Depr Cost: 233,189 X 1.361 Estimated T.C.V: 317,370 Cost Est. for Res. Bldg: 1 Single Family 1 3/4 - 2 sty Cls BC Blt 1952 (11) Heating System: Forced Heat & Cool Ground Area = 992 SF Floor Area = 1667 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 Brick Basement 675 1 Story Brick Basement 276 1 Story Brick Basement 24 1 Story Siding Crawl Space 17 Total: 314,715 195,123 Other Additions/Adjustments Recreation Room 216 5,791 3,590 Plumbing 2 Fixture Bath 1 4,412 2,735 Ceramic Tub Alcove 1 889 551 Porches CGEP (1 Story) 120 12,120 7,514 CCP (1 Story) 26 1,151 714 Garages Class: BC Exterior: Siding Foundation: 42 Inch (Unfinished) Base Cost 400 24,080 14,930 Water/Sewer Public Water 1 1,877 1,164 Public Sewer 1 1,877 1,164 Built-Ins Appliance Allow. 1 3,899 2,417 Fireplaces 2nd on Same Stack 1 5,301 3,287 Totals: 376,112 233,189 <<<<< Calculations too long. See Valuation printout for complete pricing. >>>>> Carport Area: Roof: Bsmnt Garage: Year Built: 1952 Car Capacity: Class: BC Exterior: Siding Brick Ven.: 0 Stone Ven.: 0 Common Wall: Detache Foundation: 42 Inch Finished ?: Auto. Doors: 0 Mech. Doors: 2 Area: 400 % Good: 0 Storage Area: 0 No Conc. Floor: 0 (17) Garage CGEP (1 Story) CCP (1 Story) 120 26 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) Fireplaces Appliance Allow. Cook Top Dishwasher Garbage Disposal Bath Heater Vent Fan Hot Tub Unvented Hood Vented Hood Intercom Jacuzzi Tub Jacuzzi repl.Tub Oven Microwave Standard Range Self Clean Range Sauna Trash Compactor Central Vacuum Security System 1 (15) Built-ins Lump Sum Items: Public Water Public Sewer Water Well 1000 Gal Septic 2000 Gal Septic 1 1 (14) Water/Sewer Average Fixture(s) 3 Fixture Bath 2 Fixture Bath Softener, Auto Softener, Manual Solar Water Heat No Plumbing Extra Toilet Extra Sink Separate Shower Ceramic Tile Floor Ceramic Tile Wains Ceramic Tub Alcove Vent Fan 1 1 1 (13) Plumbing Few Ave. X Many No. of Elec. Outlets Min Ord. Ex. X No./Qual. of Fixtures Amps Service 100 (12) Electric Central Air Wood Furnace Forced Air w/o Ducts Forced Air w/ Ducts Forced Hot Water Electric Baseboard Elec. Ceil. Radiant Radiant (in-floor) Electric Wall Heat Space Heater Wall/Floor Furnace Forced Heat & Cool Heat Pump No Heating/Cooling X Elec. Steam Oil Coal Gas Wood X (11) Heating/Cooling Joists: Unsupported Len: Cntr.Sup: (10) Floor Support Recreation SF Living SF Walkout Doors (B) No Floor SF Walkout Doors (A) 216 (9) Basement Finish Conc. Block Poured Conc. Stone Treated Wood Concrete Floor (8) Basement Basement: 975 S.F. Crawl: 17 S.F. Slab: 0 S.F. Height to Joists: 0.0 (7) Excavation (6) Ceilings Kitchen: Other: Other: (5) Floors H.C. X Solid Doors: Small Ord X Lg Size of Closets Min Ord X Ex Trim & Decoration Plaster Wood T&G Drywall Paneled (4) Interior Eavestrough Insulation Front Overhang Other Overhang 0 0 (3) Roof
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scanswer_valuation.pdfRead complete document text →
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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. 26-000702 Respondent’s Contact Information: Filer Type: Local Unit of Government Local Unit of Government: City Of Kalamazoo (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 Stanley M.I. A Last Name Bragg Firm Name (if any) WCA Assessing Address (No., Street, P.O. Box or Rural Route) 241 W South St Attn: Assessor City or Town Kalamazoo State Michigan ZIP Code 49007 Telephone Number 2693378604 E-mail Address sbragg@wcaassessing.com 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. N/A Does the subject property have a principal residence exemption of 50% or more? Yes
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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 Kalamazoo 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? 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? Under what statutory section was the taxable value uncapped?
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STATE OF MICHIGAN GRETCHEN WHITMER GOVERNOR DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS LANSING MARLON I. BROWN, DPA DIRECTOR Valuation Information: Parcel Identification Number: 06-26-339-158 Classification of Property: Real (check one) Residential (check one) Current Assessed Value as established by the Board of Review: 178200 Current Taxable Value as established by the Board of Review: 171611 What do you believe is the fair market value? 356430 What do you believe is the taxable value? 171611 Electronic Signature *Typing your name below will serve as your signature Respondent’s Signature: /s/ Stanley Bragg Jr Attorney or Authorized Agent’s Signature: /s/
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Partial_Dismissal_-_Valuation.2026-06-25_08-55-06.pdfRead complete document text →
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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 Samuel David Barnes, Petitioner, MICHIGAN TAX TRIBUNAL SMALL CLAIMS DIVISION v MTT Docket No. 26-000702 City Of Kalamazoo, Respondent. ORDER OF PARTIAL DISMISSAL The Tribunal has reviewed the file in the above-captioned case and finds that Petitioner is appealing assessments for prior tax years and the Tribunal has no authority over those assessments under MCL 205.735a, as the petition was not timely filed.1 Further, the Tribunal also has no authority over those assessments, as the facts alleged do not establish that the assessments were the result of a clerical error (i.e., “an error of a transpositional, typographical, or mathematical nature”) or a mutual mistake of fact (i.e., “an erroneous belief, which is shared and relied on by both parties”).2 Rather, the facts alleged indicate a valuation dispute that does not involve the correction of a clerical error or mutual mistake of fact. Therefore, IT IS ORDERED that Petitioner’s assessment appeal is PARTIALLY DISMISSED. The appeal shall continue for the 2026 tax year(s) only. By: /s/ Patricia L. Halm Entered: June 25, 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 1 See Electronic Data Systems Corporation v Township of Flint, 253 Mich App 538 (2002). 2 See International Place Apartments – IV v Ypsilanti Township, 216 Mich App 104, 109 (1996), Ford Motor Company v City of Woodhaven, 475 Mich 425, 442 (2006).
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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 Samuel David Barnes, Petitioner, MICHIGAN TAX TRIBUNAL SMALL CLAIMS DIVISION v MTT Docket No. 26-000702 City Of Kalamazoo, Respondent. ORDER OF PARTIAL DISMISSAL The Tribunal has reviewed the file in the above-captioned case and finds that Petitioner is appealing assessments for prior tax years and the Tribunal has no authority over those assessments under MCL 205.735a, as the petition was not timely filed.3 Further, the Tribunal also has no authority over those assessments, as the facts alleged do not establish that the assessments were the result of a clerical error (i.e., “an error of a transpositional, typographical, or mathematical nature”) or a mutual mistake of fact (i.e., “an erroneous belief, which is shared and relied on by both parties”).4 Rather, the facts alleged indicate a valuation dispute that does not involve the correction of a clerical error or mutual mistake of fact. Therefore, IT IS ORDERED that Petitioner’s assessment appeal is PARTIALLY DISMISSED. The appeal shall continue for the 2026 tax year(s) only. By: /s/ Patricia L. Halm Entered: June 25, 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 3 See Electronic Data Systems Corporation v Township of Flint, 253 Mich App 538 (2002). 4 See International Place Apartments – IV v Ypsilanti Township, 216 Mich App 104, 109 (1996), Ford Motor Company v City of Woodhaven, 475 Mich 425, 442 (2006).
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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 Samuel David Barnes, Petitioner, MICHIGAN TAX TRIBUNAL SMALL CLAIMS DIVISION v MTT Docket No. 26-000702 City Of Kalamazoo, Respondent. ORDER OF PARTIAL DISMISSAL The Tribunal has reviewed the file in the above-captioned case and finds that Petitioner is appealing assessments for prior tax years and the Tribunal has no authority over those assessments under MCL 205.735a, as the petition was not timely filed.5 Further, the Tribunal also has no authority over those assessments, as the facts alleged do not establish that the assessments were the result of a clerical error (i.e., “an error of a transpositional, typographical, or mathematical nature”) or a mutual mistake of fact (i.e., “an erroneous belief, which is shared and relied on by both parties”).6 Rather, the facts alleged indicate a valuation dispute that does not involve the correction of a clerical error or mutual mistake of fact. Therefore, IT IS ORDERED that Petitioner’s assessment appeal is PARTIALLY DISMISSED. The appeal shall continue for the 2026 tax year(s) only. By: /s/ Patricia L. Halm Entered: June 25, 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 5 See Electronic Data Systems Corporation v Township of Flint, 253 Mich App 538 (2002). 6 See International Place Apartments – IV v Ypsilanti Township, 216 Mich App 104, 109 (1996), Ford Motor Company v City of Woodhaven, 475 Mich 425, 442 (2006).
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01._Property_Tax_Appeal_Petition_Form_Valuation_Poverty_Classification.67ecaa86-52ab-4e6a-a6eb-d6ac28ebd234.pdfRead complete document text →
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STATE OF MICHIGAN GRETCHEN WHITMER GOVERNOR DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS LANSING ORLENE HAWKS DIRECTOR PROPERTY TAX APPEAL PETITION FORM VALUATION / EXEMPTION / CLASSIFICATION APPEAL MOAHR DOCKET NO. Do not use this form to appeal Principal Residence Exemption, Qualified Agricultural Exemption, Special Assessment, or Non-Property tax disputes. Pursuant to Michigan Tax Tribunal Rule (TTR) 277(3), you MUST submit a copy of the notice giving rise to the appeal (e.g. Board of Review Decision or Notice of Uncapping) with this Small Claims Petition, if applicable. If you do not submit this document, you may be held in default. Section 1: Petitioner’s Contact Information Filer Type: Individual First Name Samuel M.I. David Last Name/Company Name Barnes Mailing Address (No., Street, P.O. Box or Rural Route) 1516 Homecrest Ave City or Town Kalamazoo State Michigan ZIP Code 49001 Telephone Number 269-365-8060 Fax Number E-mail Address sam.barnes@wmed.edu Section 2: Petitioner’s Attorney/Authorized Representative’s Contact Information First Name M.I. Last Name Firm Name (if any) Address (No., Street, P.O. Box or Rural Route) City or Town State Michigan ZIP Code Telephone Number Fax Number E-mail Address Section 3: Subject Property Information How many parcels are you appealing? 1 If you are appealing more than one parcel, are they contiguous or adjoining? *If no, you must file separate appeals for each non-contiguous or non-adjoining parcel. Property Address (No., Street, City, ST, ZIP) [If multiple, list first property’s address] 1516 Homecrest Ave
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STATE OF MICHIGAN GRETCHEN WHITMER GOVERNOR DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS LANSING ORLENE HAWKS DIRECTOR Kalamazoo Michigan 49001-5224 Taxing Authority (City or Township) City Of Kalamazoo (KALAMAZOO) County Kalamazoo Section 4: Issues Being Appealed (check all that apply) True Cash and Taxable Value Section 5: Explain the Reason for this Appeal The assessed value is overstated and not supported by market data. My home was purchased in an arm’s-length sale on April 3, 2024, for $230,200, and similar nearby homes sold in 2025 for $250,000 to $255,000. The current assessment implies a market value of $356,400, which is far above both my recent purchase price and comparable neighborhood sales. I am requesting a reduction to a True Cash Value of $240,000 and an SEV of $120,000. Section 6: Jurisdictional Issues Year(s) you are appealing: 2025,2026 Did you protest the assessment at a Board of Review (BOR)? Yes If Yes, check which BOR you attended AND upload the BOR decision: March If No, check the applicable reason(s): Did you request a Poverty Exemption at the BOR? If Yes, check which BOR considered your application AND upload the BOR decision: March July December If No, explain why: Section 7: Valuation Information *Use the multiple parcel form for additional, contiguous parcels. Parcel Identification Number: Parcel #06-26-339-158 Classification of Property: Real Residential
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STATE OF MICHIGAN GRETCHEN WHITMER GOVERNOR DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS LANSING ORLENE HAWKS DIRECTOR Current Assessed Value (also known as State Equalized Value) as established by the BOR: 178200 Current Taxable Value as established by the BOR: 171611 What do you believe is the fair market value (also known as True Cash Value)? 240000 Multiply the True Cash Value by .5 and enter here. This is your contention of Assessed Value (also known as State Equalized Value). 120000 If you believe the Taxable Value differs from your contention of Assessed Value, enter your contention of Taxable Value. 115200 Section 8: Classification Information *Only the MI Dep’t of Treasury may appeal this issue to the Tribunal* Parcel Identification Number: Current Classification of Property as established by Board of Review: What do you believe is the property’s classification? If improved property, how is the property currently being used? If improved property, for what use was the property designed? Fee Information Does the subject property have a Principal Residence Exemption of at least 50% as of the date of the filing of this petition? Yes Are you appealing ONLY the denial of a Poverty Exemption? No If you answered yes to either or both of these questions, you are not required to pay any filing fees. The filing fee is based on the greater of the 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, not to exceed a total filing fee of $1,000. If your property is residential property (see MCL 205.762) and the State Equalized Value or Taxable Value in contention is: Filing Fee is: $100,000.00 and under $125.00 $100,000.01 to $500,000.00 $200.00 $Over $500,000.00 $300.00 If your property is NOT residential property (see MCL 205.762) and the State Equalized Value or Taxable Value in contention is: Filing Fee is: $100,000.00 and under $250.00 * Plus $25.00 for each additional parcel, as indicated above. If your property is NOT residential property and the State Equalized Value or Taxable Value in contention is $100,000.01 or greater the appeal does not qualify for Small Claims. Therefore, an Entire Tribunal petition must be filed.
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STATE OF MICHIGAN GRETCHEN WHITMER GOVERNOR DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS LANSING ORLENE HAWKS DIRECTOR Electronic Signature *Typing your name below will serve as your signature Petitioner or Attorney/Authorized Representative’s Signature: /s/ Samuel D. Barnes
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SC_Notice_of_Docket_Number.2026-06-23_17-26-18.pdfRead complete document text →
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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 Samuel David Barnes, Petitioner, MICHIGAN TAX TRIBUNAL SMALL CLAIMS DIVISION v MTT Docket No. 26-000702 City Of Kalamazoo, 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: June 23, 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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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 Samuel David Barnes, Petitioner, MICHIGAN TAX TRIBUNAL SMALL CLAIMS DIVISION v MTT Docket No. 26-000702 City Of Kalamazoo, 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: June 23, 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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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 Samuel David Barnes, Petitioner, MICHIGAN TAX TRIBUNAL SMALL CLAIMS DIVISION v MTT Docket No. 26-000702 City Of Kalamazoo, 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: June 23, 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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NoticeMarchBoardofReview2026.pdfRead complete document text →
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THE CITY OF Management & Budget Services - Notice of March Board of Review Action - Assessor's Office / 241 West South Street mn Parcel Number: (6-26-339-158 aor .3606 Property Address: 1516 HOMECREST AVE www.kalamazoocity.org BARNES, SAMUEL & JUNE Property Class: 401 1516 HOMECREST AVE - KALAMAZOO MI 49001 Petition #: Mar26-025 Date Printed: 03/23/2026 The Board of Review has completed their review of your property. The Board has made the following determination based on the information supplied to them by you or your representative. The Board stated the following reason(s) for changing (or not changing) your assessed and/or taxable value: Board of Review Comments: Based on the information provided, the Board determined a change to the assessment was not warranted. 2026 Original Assessed value (SEV) $178,200 2026 Board of Review Assessed Value decision $178,200 Please note: If the amounts are the same, then the Board of Review's decision was not to change the value. 2026 Original Taxable Value $171,611 2026 Board of Review Taxable Value decision $171,611 This notice informs you of the action taken by the Board of Review pursuant to your appeal or their review. An effort has been made to determine an assessment that is fair in relation to true cash value, as required by law, and equitable with respect to other assessments. NOTICE: YOUR RIGHT TO FURTHER APPEAL If you disagree with the decision of your local Board of Review, a further appeal of the assessed value and/or taxable value and/or qualified agricultural property exemption may be made to the Michigan Tax Tribunal, P.O. Box 30232, Lansing, MI 48909. If you have a Commercial Real, Industrial Real, Development Real, Commercial Personal, Industrial Personal or Utility Personal Property; the final date for filing such an appeal is May 31 of the current year, 2026 If you have an Agricultrual Real, Residental Real, Timber-cut Over Real or Agricultural Personal Property; the final date for filing such an appeal is July 31 of the current year, 2026 Forms to file an appeal with the Michigan Tax Tribunal can be found on the Michigan Tax Tribunal web site. The web site is www.michigan.gov/taxtrib . Your local assessor may also make this form available.
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01._Property_Tax_Appeal_Petition_Form_Valuation_Poverty_Classification.67ecaa86-52ab-4e6a-a6eb-d6ac28ebd234.pdfRead complete document text →
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STATE OF MICHIGAN GRETCHEN WHITMER GOVERNOR DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS LANSING ORLENE HAWKS DIRECTOR PROPERTY TAX APPEAL PETITION FORM VALUATION / EXEMPTION / CLASSIFICATION APPEAL MOAHR DOCKET NO. Do not use this form to appeal Principal Residence Exemption, Qualified Agricultural Exemption, Special Assessment, or Non-Property tax disputes. Pursuant to Michigan Tax Tribunal Rule (TTR) 277(3), you MUST submit a copy of the notice giving rise to the appeal (e.g. Board of Review Decision or Notice of Uncapping) with this Small Claims Petition, if applicable. If you do not submit this document, you may be held in default. Section 1: Petitioner’s Contact Information Filer Type: Individual First Name Samuel M.I. David Last Name/Company Name Barnes Mailing Address (No., Street, P.O. Box or Rural Route) 1516 Homecrest Ave City or Town Kalamazoo State Michigan ZIP Code 49001 Telephone Number 269-365-8060 Fax Number E-mail Address sam.barnes@wmed.edu Section 2: Petitioner’s Attorney/Authorized Representative’s Contact Information First Name M.I. Last Name Firm Name (if any) Address (No., Street, P.O. Box or Rural Route) City or Town State Michigan ZIP Code Telephone Number Fax Number E-mail Address Section 3: Subject Property Information How many parcels are you appealing? 1 If you are appealing more than one parcel, are they contiguous or adjoining? *If no, you must file separate appeals for each non-contiguous or non-adjoining parcel. Property Address (No., Street, City, ST, ZIP) [If multiple, list first property’s address] 1516 Homecrest Ave
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STATE OF MICHIGAN GRETCHEN WHITMER GOVERNOR DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS LANSING ORLENE HAWKS DIRECTOR Kalamazoo Michigan 49001-5224 Taxing Authority (City or Township) City Of Kalamazoo (KALAMAZOO) County Kalamazoo Section 4: Issues Being Appealed (check all that apply) True Cash and Taxable Value Section 5: Explain the Reason for this Appeal The assessed value is overstated and not supported by market data. My home was purchased in an arm’s-length sale on April 3, 2024, for $230,200, and similar nearby homes sold in 2025 for $250,000 to $255,000. The current assessment implies a market value of $356,400, which is far above both my recent purchase price and comparable neighborhood sales. I am requesting a reduction to a True Cash Value of $240,000 and an SEV of $120,000. Section 6: Jurisdictional Issues Year(s) you are appealing: 2025,2026 Did you protest the assessment at a Board of Review (BOR)? Yes If Yes, check which BOR you attended AND upload the BOR decision: March If No, check the applicable reason(s): Did you request a Poverty Exemption at the BOR? If Yes, check which BOR considered your application AND upload the BOR decision: March July December If No, explain why: Section 7: Valuation Information *Use the multiple parcel form for additional, contiguous parcels. Parcel Identification Number: Parcel #06-26-339-158 Classification of Property: Real Residential
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STATE OF MICHIGAN GRETCHEN WHITMER GOVERNOR DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS LANSING ORLENE HAWKS DIRECTOR Current Assessed Value (also known as State Equalized Value) as established by the BOR: 178200 Current Taxable Value as established by the BOR: 171611 What do you believe is the fair market value (also known as True Cash Value)? 240000 Multiply the True Cash Value by .5 and enter here. This is your contention of Assessed Value (also known as State Equalized Value). 120000 If you believe the Taxable Value differs from your contention of Assessed Value, enter your contention of Taxable Value. 115200 Section 8: Classification Information *Only the MI Dep’t of Treasury may appeal this issue to the Tribunal* Parcel Identification Number: Current Classification of Property as established by Board of Review: What do you believe is the property’s classification? If improved property, how is the property currently being used? If improved property, for what use was the property designed? Fee Information Does the subject property have a Principal Residence Exemption of at least 50% as of the date of the filing of this petition? Yes Are you appealing ONLY the denial of a Poverty Exemption? No If you answered yes to either or both of these questions, you are not required to pay any filing fees. The filing fee is based on the greater of the 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, not to exceed a total filing fee of $1,000. If your property is residential property (see MCL 205.762) and the State Equalized Value or Taxable Value in contention is: Filing Fee is: $100,000.00 and under $125.00 $100,000.01 to $500,000.00 $200.00 $Over $500,000.00 $300.00 If your property is NOT residential property (see MCL 205.762) and the State Equalized Value or Taxable Value in contention is: Filing Fee is: $100,000.00 and under $250.00 * Plus $25.00 for each additional parcel, as indicated above. If your property is NOT residential property and the State Equalized Value or Taxable Value in contention is $100,000.01 or greater the appeal does not qualify for Small Claims. Therefore, an Entire Tribunal petition must be filed.
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STATE OF MICHIGAN GRETCHEN WHITMER GOVERNOR DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS LANSING ORLENE HAWKS DIRECTOR Electronic Signature *Typing your name below will serve as your signature Petitioner or Attorney/Authorized Representative’s Signature: /s/ Samuel D. Barnes
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