Record Finder / 26-002611-TT
Michigan

Satpal Singh Namana Petitioner V City Of Portage Respondent

Petitioner
Satpal Singh Namana
Respondent
City Of Portage

Case overview

Docket number
26-002611-TT
Status
Answer Due
CaseType
SC Property
Division
Small Claims Division
County
Kalamazoo
Judge
No judge assigned

Docket history

Line #SubjectFilerLine RefEnter Date/Post MarkFeeRelated Item
5Proof of Service of Misc Documents was received.Not recordedNot recorded10/02/2026Not recordedDownload
Not recordedNot recordedNot recordedNot recordedNot recordedNot recordedDownload
4Answer was receivedRESPNot recorded10/02/2026Not recordedDownload
Not recordedNot recordedNot recordedNot recordedNot recordedNot recordedDownload
3Petition has been verifiedPET109/23/2026Not recordedDownload
Not recordedNot recordedNot recordedNot recordedNot recordedNot recordedDownload
2Notice of Docket Number SCNot recordedNot recorded09/23/2026Not recordedDownload
1A petition was received.PETNot recorded07/11/2026$125.00Download
Not recordedNot recordedNot recordedNot recordedNot recordedNot recordedDownload

Documents

Read document text excerpt

Page 1

\ 

ASSESSING 

Provi 

i 

i 

hr: 

*** PROOF OF SERVICE *** 

The undersigned being first duly sworn, deposes and says that she, Venus Buller, emailed 

the Petitioner and Petitioner’s Authorized Representative a copy of the following 

documents: 

Date: 10/2/2026 

Docket Number: 26-002611 

Document(s): Answer, Valuation Disclosure, Record Card 

Response e-filed to: 

Michigan Tax Tribunal - Small Claims Division 

PO Box 30232 

Lansing, MI 48909 

Petitioner/Agent: 

Satpal Singh Namana 

10042 Harris Dr 

Portage, MI 49002 

satpalsingh62@yahoo.com 

mike@fairwindptc.com 

Vries M. Bult 

Venus M Buller 

City of Portage Authorized Representative 

(For Notary Use) 

Subscribed and sworn to before,me by Venus Bulleyon October 2, 2026 

om 

AARON CARL THIEL 

Notary 

public, State of Michigan 

County of Kalamazoo 

My commission expires 23-Aug-2029 

Acting In the County of_Ka 3ua zoo

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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: 26-002611

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

Party Filing Document 

Respondent

Files

Document Type: Proof of Service: Misc Documents

Attachment File Name: Proof of Service

Fee Information

Filing Fee: $ 0.00

Payment Information

Payment: $ 0.00

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1203 E Centre Record and Valuation.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:

39-10-00015-490-D

199,000S

199,000

73,000

126,000

2023

206,100S

206,100

87,400

118,700

2024

210,000S

210,000M

247,100

80,900

166,200

2025

200,000S

200,000M

212,100

82,800

129,300

2026

Taxable

Value

Tribunal/

Other

Board of

Review

Assessed

Value

Building

Value

Land

Value

Year

Work Description for Permit PINRE24-0093, Issued 04/11/2025: Residentail

interior remodel on first floor. includes bathroom, kitchen and bedroom. 

Work Description for Permit PPLBG24-0399, Issued 04/07/2025: bathroom and

kitchen remodel.

Work Description for Permit PELEC24-0534, Issued 04/07/2025: renovate bathroom

and kitchen.

Work Description for Permit PWATC24-0026, Issued 03/04/2025: Meter was broken

when service was requested to be turned back on. New meter needs to be

purchased.

Work Description for Permit PRES24-0276, Issued 12/04/2024: Tear off and re roof

house. replace existing siding and replace old with new Vinyl windows. open up

the living room and add new beam for support of load bearing second story

Land Improvement Cost Estimates

Description Rate Size % Good Cash Value

D/W/P: Asphalt Paving 2.89 5030 46 6,687

 Total Estimated Land Improvements True Cash Value = 6,687

 * Factors *

Description Frontage Depth Front Depth Rate %Adj. Reason Value

 214.50 0.00 1.0000 0.0000 0 100* 0

201EC ACREAGE 1.300 Acres 151,873 100 commercial front zone 197

201EC ACREAGE 1.830 Acres 151,873 22 residential rear zone 61

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

 215 Actual Front Feet, 3.13 Total Acres Total Est. Land Value = 258,579

Land Value Estimates for Land Table 201EC.COMMERCIAL E CENTRE

CBW 08/23/2022 NGBHD RESI

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.

 

 

 

 

 

 

 

 

 

 

 

 

 

Public

Improvements

Vacant

 

Improved

X

The Equalizer. Copyright (c) 1999 - 2009.

Licensed To: City of Portage, County of

Kalamazoo, Michigan

Split/Comb. on 10/27/2021 completed

10/27/2021 weisserc LAND DIVISION ;

Parent Parcel(s): 00015-490-B;

Child Parcel(s): 00015-490-D,

00015-490-E;

-----------------------------------------

Comments/Influences

SEC.15 T3S R11W PART SW1/4 SE1/4 COM

148.5 FT W OF SE COR THEREOF W 214.5 FT N

663 FT, E 197.99 FT, S 366.57, E 16.5 FT

S 299.66 FT TH W 214.49 TO POB. ABOUT

3.13 ACRES

SPLIT ON 10/27/2021 INTO 00015-490-D,

00015-490-E;

Tax Description

SINGH NIMANA, SATPAL

10042 HARRIS DR

PORTAGE MI 49002

Owner's Name/Address

1203 E CENTRE AVE

Property Address

Done-NoAVc

PWATC24-0026

03/04/2025

Water Use

2026 Est TCV 424,107 TCV/TFA: 306.88

Done-NoAVc

PELEC24-0534

04/07/2025

Electrical Only

REALTYPE: SINGLE FAMILY

Done-NoAVc

PPLBG24-0399

04/07/2025

Plumbing Only

P.R.E. 0% 

Done-NoAVc

PINRE24-0093

04/11/2025

Residential Interior Remod

School: PORTAGE PUBLIC SCHOOLS

Status

Number

Date

Building Permit(s)

Zoning: B-1 (*

Class: RESIDENTIAL-IMPROV

100.0

PROPERTY TRANSFER 

2022-020427

03-ARM'S LENGTH

WD

05/31/2022

366,200

HERITAGE OF MICHIGAN, LLC

LONG ISLAND PARTNERSHIP

100.0

PROPERTY TRANSFER 

2024-028348

21-NOT USED/OTHER

WD

10/30/2024

162,000

THOMPSON, RYAN A & SY D

HERITAGE OF MICHIGAN, LLC

0.0

PROPERTY TRANSFER 

2024-028965

21-NOT USED/OTHER

QC

11/08/2024

0

S & R DEVELOPMENT GROUP LL

THOMPSON, RYAN A & SY D

100.0

PROPERTY TRANSFER 

2025-027201

03-ARM'S LENGTH

WD

10/16/2025

280,000

SINGH NIMANA, SATPAL

S & R DEVELOPMENT GROUP LL

Prcnt.

Trans.

Verified

By

Liber

& Page

Terms of Sale

Inst.

Type

Sale

Date

Sale

Price

Grantee

Grantor

10/02/2026

Page 2

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

Parcel Number: 39-10-00015-490-D

Printed on

10/02/2026

Page 3

Class: CD

Effec. Age: 36

Floor Area: 1,382 

Total Base New : 234,582 E.C.F.

Total Depr Cost: 150,133 X 1.058

Estimated T.C.V: 158,841 

Cost Est. for Res. Bldg: 1 Single Family TWO-STORY Cls CD Blt 1945

(11) Heating System: Forced Heat & Cool

Ground Area = 908 SF Floor Area = 1382 SF.

Phy/Ab.Phy/Func/Econ/Comb. % Good=64/100/100/100/64

Building Areas

Stories Exterior Foundation Size Cost New Depr. Cost 

1.5 Story Siding Basement 908 

1 Story Siding Overhang 20 

 Total: 169,075 108,208

Other Additions/Adjustments

Porches

 CCP (1 Story) 84 2,323 1,487 

 CGEP (1 Story) 144 9,239 5,913 

Water/Sewer

 Public Water 1 1,300 832 

 Public Sewer 1 1,300 832 

Built-Ins

 Appliance Allow. 1 1,897 1,214 

Fireplaces

 Exterior 2 Story 1 6,914 4,425 

Garages

Class: CD Exterior: Block Foundation: 18 Inch (Unfinished)

 Base Cost 1395 42,534 27,222 

 Totals: 234,582 150,133

Notes: 

 ECF (RES - 1SF05 - NE RESIDENTIAL GRP 5) 1.058 => TCV: 158,841

Carport Area: 

Roof: 

Bsmnt Garage: 

Year Built: 1945

Car Capacity: 

Class: CD

Exterior: Block

Brick Ven.: 0

Stone Ven.: 0

Common Wall: Detache

Foundation: 18 Inch

Finished ?: 

Auto. Doors: 0

Mech. Doors: 2

Area: 1395

% Good: 0

Storage Area: 0

No Conc. Floor: 0

 (17) Garage

CCP (1 Story)

CGEP (1 Story)

84

144

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

Page 4

***

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scanswer_valuation.pdfRead complete document text →
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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. 26-002611

 

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

Venus

M.I. 

Last Name

Buller

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

2693294433

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.

N/A 

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

No

Page 2

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA 

DIRECTOR

Please Explain Your Answer to this Appeal:

The State Equalized Value (SEV) and taxable value represent 50% of the Fair Market Value and all values in the City of Portage have been uniformly assessed. 

2026 March Board of Review reduced value based on petitioner's evidence and testimony. Assessor concurs with March Board of Review's determination.

 

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?

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:

00015-490-D

Classification of Property: Real (check one)

 Residential (check one)

Current Assessed Value as established by the Board of Review:

200000

Current Taxable Value as established by the Board of Review:

200000

What do you believe is the fair market value?

400000

What do you believe is the taxable value?

200000

 

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

Respondent’s Signature: 

/s/ Venus M Buller

Attorney or Authorized Agent’s Signature:

/s/

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Page 1

03/13/2026 

09:51 

Al 

FROM 

(269) 329-4433 

PORTAGE CITY ASSESSOR'S OFFICE 

: “ 

7900 

S WESTNEDGE AVE 

br 

PORTAGE MI 49002 

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

PROPERTY IDENTIFICATION: (Parcel Code required. Property address 

7 

wil 

and legal description optional.): 

39-10-00015-490-D 

1203 E CENTRE AVE 

SINGH NIMANA, SATPAL 

SEC.15 T3S R11W PART SW1/4 SE1/4 COM 148.5 FT W OF SE 

10042 HARRIS DR 

PORTAGE MI 49002 

COR THEREOF W 214.5 FTN 663 FT, E 197.99 FT, S 366.57, E 

16.5 FT $299.66 FT TH W 214.49 TO POB. ABOUT 3.13 ACRES 

SPLIT ON 10/27/2021 INTO 00015-490-D, 00015-490-E; 

SPROPERTY IS CLASSIFIED 

401 

(RESIDENTIAL IMPROVED) 

or 

he 

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. 

4 

The Board has completed their review of parcel number 

39-10- 

They have made the following determination based on the inforn 

0015-490-D 

ation you supplied. 

Board of Review Comments 

[2026 ORIGINAL ASSESSED VALUE 

212,100 

2026 "BOARD OF REVIEW" ASSESSED VALUE 

a 

200,000 

li 

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

2026 ORIGINAL TAXABLE VALUE 

212,100 

2026 "BOARD OF REVIEW" TAXABLE VALUE 

200,000 

] 

— 42026 PRINCIPAL RESIDENCE EXEMPTION/QUALIFIED 

AG! 

20. 

0.0000 

Sits 

er 

i 

] g 

l 

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 Spdll Claims letter appeals. Rather, you are required to file a petition to 

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

: 

| website.” 

t 

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

© 

Fl 

Cp 

—— 

-

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scpetition_valuation.pdfRead complete document text →
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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

Satpal

M.I.

Last Name

Singh Namana

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

10042 Harris Dr

City or Town

Portage

State

Michigan

ZIP Code

49002

Telephone Number

269-806-2801

E-mail Address

satpalsingh62@yahoo.com

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

First Name

Michael

M.I.

Last Name

Tyska

Firm Name (if any)

Fairwind Property Tax Consulting

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

6986 Adaridge Dr. SE

City or Town

Ada

State

Michigan

ZIP Code

49301

Telephone Number

6166484300

E-mail Address

mike@fairwindptc.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)

1203 E Centre Ave

Page 2

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA 

DIRECTOR

2 of 3

City or Town

Portage

County

Kalamazoo

State

Michigan

ZIP Code

49002

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

 

Please Explain the Reason for this Appeal:

The 2026 Assessed and Taxable Values are excessive and do not reflect the True Cash Value of the property.

The Petitioner purchased the Subject Property on 10/16/2025 for $280,000 and the terms of the sale are consistent with True Cash Value as defined by the 

General Property Tax Act (Excerpt) 206 of 1893, MCL 211.27.

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:

39-10-00015-490-D

Classification of Property: Real (check one)

Residential (check one)

Current Assessed Value as established by the Board of Review:

200000

Page 3

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA 

DIRECTOR

3 of 3

Current Taxable Value as established by the Board of Review:

200000

What do you believe is the fair market value?

280000

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

140000

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

 

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

Petitioner’s Signature: 

/s/ Michael Tyska

Attorney or Authorized Agent’s Signature:

/s/ 

Fee Information:

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

the filing of this appeal.

The filing fee is based on the greater of State Equalized Value or Taxable Value in contention. If you are appealing more than one parcel, the parcel 

with the highest State Equalized Value or Taxable Value in contention will be used to determine your filing fee, plus $25.00 will be added for each 

additional parcel being appealed.

Property tax appeal: Residential** Non-Residential

SEV or TV in contention*

 

 Filing fee*** Filing Fee**

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

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

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

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

No

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SC_Notice_of_Docket_Number.2026-09-23_07-51-23.pdfRead complete document text →
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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

Satpal Singh Namana,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 26-002611

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 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

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

Satpal Singh Namana,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 26-002611

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 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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Page 1

03/13/2026 

09:51 

Al 

FROM 

(269) 329-4433 

PORTAGE CITY ASSESSOR'S OFFICE 

: “ 

7900 

S WESTNEDGE AVE 

br 

PORTAGE MI 49002 

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

PROPERTY IDENTIFICATION: (Parcel Code required. Property address 

7 

wil 

and legal description optional.): 

39-10-00015-490-D 

1203 E CENTRE AVE 

SINGH NIMANA, SATPAL 

SEC.15 T3S R11W PART SW1/4 SE1/4 COM 148.5 FT W OF SE 

10042 HARRIS DR 

PORTAGE MI 49002 

COR THEREOF W 214.5 FTN 663 FT, E 197.99 FT, S 366.57, E 

16.5 FT $299.66 FT TH W 214.49 TO POB. ABOUT 3.13 ACRES 

SPLIT ON 10/27/2021 INTO 00015-490-D, 00015-490-E; 

SPROPERTY IS CLASSIFIED 

401 

(RESIDENTIAL IMPROVED) 

or 

he 

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. 

4 

The Board has completed their review of parcel number 

39-10- 

They have made the following determination based on the inforn 

0015-490-D 

ation you supplied. 

Board of Review Comments 

[2026 ORIGINAL ASSESSED VALUE 

212,100 

2026 "BOARD OF REVIEW" ASSESSED VALUE 

a 

200,000 

li 

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

2026 ORIGINAL TAXABLE VALUE 

212,100 

2026 "BOARD OF REVIEW" TAXABLE VALUE 

200,000 

] 

— 42026 PRINCIPAL RESIDENCE EXEMPTION/QUALIFIED 

AG! 

20. 

0.0000 

Sits 

er 

i 

] g 

l 

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 Spdll Claims letter appeals. Rather, you are required to file a petition to 

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

: 

| website.” 

t 

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

© 

Fl 

Cp 

—— 

-

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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

Satpal

M.I.

Last Name

Singh Namana

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

10042 Harris Dr

City or Town

Portage

State

Michigan

ZIP Code

49002

Telephone Number

269-806-2801

E-mail Address

satpalsingh62@yahoo.com

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

First Name

Michael

M.I.

Last Name

Tyska

Firm Name (if any)

Fairwind Property Tax Consulting

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

6986 Adaridge Dr. SE

City or Town

Ada

State

Michigan

ZIP Code

49301

Telephone Number

6166484300

E-mail Address

mike@fairwindptc.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)

1203 E Centre Ave

Page 2

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA 

DIRECTOR

2 of 3

City or Town

Portage

County

Kalamazoo

State

Michigan

ZIP Code

49002

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

 

Please Explain the Reason for this Appeal:

The 2026 Assessed and Taxable Values are excessive and do not reflect the True Cash Value of the property.

The Petitioner purchased the Subject Property on 10/16/2025 for $280,000 and the terms of the sale are consistent with True Cash Value as defined by the 

General Property Tax Act (Excerpt) 206 of 1893, MCL 211.27.

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:

39-10-00015-490-D

Classification of Property: Real (check one)

Residential (check one)

Current Assessed Value as established by the Board of Review:

200000

Page 3

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA 

DIRECTOR

3 of 3

Current Taxable Value as established by the Board of Review:

200000

What do you believe is the fair market value?

280000

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

140000

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

 

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

Petitioner’s Signature: 

/s/ Michael Tyska

Attorney or Authorized Agent’s Signature:

/s/ 

Fee Information:

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

the filing of this appeal.

The filing fee is based on the greater of State Equalized Value or Taxable Value in contention. If you are appealing more than one parcel, the parcel 

with the highest State Equalized Value or Taxable Value in contention will be used to determine your filing fee, plus $25.00 will be added for each 

additional parcel being appealed.

Property tax appeal: Residential** Non-Residential

SEV or TV in contention*

 

 Filing fee*** Filing Fee**

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

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

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

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

No

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