Shay Fox, Lisa Recinella, Petitioners V City Of St Joseph, Respondent

Page 1

STATE OF MICHIGAN

 

GRETCHEN WHITMER 

GOVERNOR 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

LANSING

MARLON I. BROWN, DPA 

DIRECTOR 

 

 

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

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

Shay Fox, Lisa Recinella, 

MICHIGAN TAX TRIBUNAL 

 

Petitioners, 

SMALL CLAIMS DIVISION 

 

v 

 

MTT Docket No. 24-003676 

 

City of Saint Joseph, 

 

Presiding Judge 

Respondent. 

 

Marcus L. Abood 

 

 

ORDER GRANTING JOINT STIPULATION FOR ENTRY OF CONSENT JUDGMENT 

 

CONSENT JUDGMENT 

 

The Tribunal has reviewed the Stipulation and finds that it comports with the mandates 

of State law.1 As a result, the Tribunal shall enter the parties’ Stipulation. Therefore, 

 

IT IS ORDERED that the Joint Stipulation for Entry of Consent Judgment including all 

attachments, terms and conditions is GRANTED and ADOPTED, unless otherwise 

indicated. 

 

IT IS FURTHER ORDERED that the officer charged with maintaining the assessment 

rolls for the tax years at issue shall correct or cause the assessment rolls to be 

corrected to reflect the property’s true cash and taxable values as provided in this 

Consent Judgment within 20 days of the entry of the Consent Judgment.2 

 

IT IS FURTHER ORDERED that the officer charged with collecting or refunding the 

affected taxes shall collect taxes and any applicable interest or issue a refund as 

required by the Consent Judgment within 28 days of the entry of the Consent 

Judgment. If a refund is warranted, it shall, unless otherwise indicated, include a 

proportionate share of any property tax administration fees paid and of penalty and 

interest paid on delinquent taxes. The refund shall also, unless otherwise indicated, 

separately indicate the amount of the taxes, fees, penalties, and interest being 

refunded. A sum determined by the Tribunal to have been unlawfully paid shall, unless 

otherwise indicated, bear interest from the date of payment to the date of judgment and 

the judgment shall bear interest to the date of its payment. A sum determined by the 

Tribunal to have been underpaid shall not bear interest for any time period prior to 28 

days

Page 2

MTT

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Page 1

GRETCHEN WHITMER 

GOVERNOR 

Shay Fox, Lisa Recinella 

STATE OF MICHIGAN 

LANSING 

Petitioner(s) 

\ 

City Of St Joseph Mi 

Respondent(s) 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON |. BROWN, DPA 

DIRECTOR 

MICHIGAN TAX TRIBUNAL 

MTT Docket No. 24-003676 

STIPULATION FOR ENTRY OF CONSENT JUDGMENT 

1. The subject property is in Berrien 

2. 

Parcel Number: 11-76-0026-0117-00-7 

. 

(If more than one parcel is at issue, attach a completed Multiple Parcel Stipulation 

Form addressing all other parcels at issue.) 

(VALUATION) 

County. 

3. 

The values for the property identified above as established by Respondent's Board 

of Review are: 

Tax year 

Assessed Value (AV) 

Taxable Value (TV) 

2024 

322,300 

293,282 

4. The values for the property identified above as stipulated by the parties for 

settlement purposes are: 

Tax year 

True Cash Value 

AV 

TV 

2024 

555,000 

277,500 

277,500 

5. 

If the stipulated TV does not equal the prior year TV multiplied by the applicable 

inflation rate multiplier, explain why (e.g., transfer of ownership, additions, losses, 

omitted property etc.) 

New construction home. Home construction was not complete prior year. 

6. 

List any special terms or conditions being proposed by the parties that would affect 

the execution of a Consent Judgment including, but not limited to, the joint payment 

of the refund, the waiver of interest, etc. (attach additional page if necessary): 

MICHIGAN TAX TRIBUNAL 

+ 611 W. OTTAWA ST., LANSING, Mi 48933 

- 517-335-9760 

PO BOX 30232, LANSING, MI 48908 

+ Other Carriers: 2407 N. GRAND RIVER AVE., LANSING, MI 48906

Page 2

MTT Docket No. 24-003676 

Page 2 of 2 

NOTE: The Stipulation MUST include ALL parcels and ALL tax years included in the 

appeal (including subsequent tax years on or after April 1 of each year for appeals 

pending in the Small Claims Division). The parties may agree, however, to withdraw the 

appeal of specific parcels and/or tax year(s). 

IF APPLICABLE, complete the following section(s). Otherwise, LEAVE BLANK. 

7. 

The parties agree to the withdrawal of parcel number: 

(If more than one parcel is being withdrawn, attach a separate page addressing 

all other parcels being withdrawn.) 

8. 

The parties agree

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Page 1

GRETCHEN WHITMER 

GOVERNOR 

Shay Fox, Lisa Recinella 

STATE OF MICHIGAN 

LANSING 

Petitioner(s) 

\ 

City Of St Joseph Mi 

Respondent(s) 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON |. BROWN, DPA 

DIRECTOR 

MICHIGAN TAX TRIBUNAL 

MTT Docket No. 24-003676 

STIPULATION FOR ENTRY OF CONSENT JUDGMENT 

1. The subject property is in Berrien 

2. 

Parcel Number: 11-76-0026-0117-00-7 

. 

(If more than one parcel is at issue, attach a completed Multiple Parcel Stipulation 

Form addressing all other parcels at issue.) 

(VALUATION) 

County. 

3. 

The values for the property identified above as established by Respondent's Board 

of Review are: 

Tax year 

Assessed Value (AV) 

Taxable Value (TV) 

2024 

322,300 

293,282 

4. The values for the property identified above as stipulated by the parties for 

settlement purposes are: 

Tax year 

True Cash Value 

AV 

TV 

2024 

555,000 

277,500 

277,500 

5. 

If the stipulated TV does not equal the prior year TV multiplied by the applicable 

inflation rate multiplier, explain why (e.g., transfer of ownership, additions, losses, 

omitted property etc.) 

New construction home. Home construction was not complete prior year. 

6. 

List any special terms or conditions being proposed by the parties that would affect 

the execution of a Consent Judgment including, but not limited to, the joint payment 

of the refund, the waiver of interest, etc. (attach additional page if necessary): 

MICHIGAN TAX TRIBUNAL 

+ 611 W. OTTAWA ST., LANSING, Mi 48933 

- 517-335-9760 

PO BOX 30232, LANSING, MI 48908 

+ Other Carriers: 2407 N. GRAND RIVER AVE., LANSING, MI 48906

Page 2

MTT Docket No. 24-003676 

Page 2 of 2 

NOTE: The Stipulation MUST include ALL parcels and ALL tax years included in the 

appeal (including subsequent tax years on or after April 1 of each year for appeals 

pending in the Small Claims Division). The parties may agree, however, to withdraw the 

appeal of specific parcels and/or tax year(s). 

IF APPLICABLE, complete the following section(s). Otherwise, LEAVE BLANK. 

7. 

The parties agree to the withdrawal of parcel number: 

(If more than one parcel is being withdrawn, attach a separate page addressing 

all other parcels being withdrawn.) 

8. 

The parties agree

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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

Shay Fox,Lisa Recinella, 

Petitioner,

 MICHIGAN TAX TRIBUNAL

 SMALL CLAIMS DIVISION

v

 MTT Docket No. 24-003676

City Of St Joseph,

Respondent.

ORDER DENYING JOINT STIPULATION FOR ENTRY OF CONSENT JUDGMENT

The Tribunal has reviewed the case file and the stipulation, filed on May 29, 2025, and 

finds that: The parties have inadvertently included the subject parcel in entries #7 and 

#8 of the stipulation form. It appears that the parties have not withdrawn this parcel 

number and that this section must “Otherwise, LEAVE BLANK.”

IT IS ORDERED that the Parties’ Joint Stipulation for Entry of Consent Judgment is 

DENIED.

IT IS FURTHER ORDERED that a hearing in this case shall be scheduled in the normal 

course.

IT IS FURTHER ORDERED that because this Stipulation for Entry of Consent 

Judgment is no longer pending before the Tribunal, a new stipulation is required for any 

future settlement. However, if the new stipulation is filed within 14 days of the issuance 

of this Order, no additional filing fee is required.

By _____________________________

 

 Jason C. Grinnell, Tribunal Member

Entered: June 4, 2025

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

MTT Docket No. 24-003676

Page 2 of 8

Page 3

Shay Fox

2606 S State St

St Joseph , MI 49085

Page 4

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

Shay Fox,Lisa Recinella, 

Petitioner,

 MICHIGAN TAX TRIBUNAL

 SMALL CLAIMS DIVISION

v

 MTT Docket No.

Page 5

MT

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Page 1

RECEIVED 

8 

JUN 02 2025 

ics] 

MICHIGAN TAX TRIBUNAL 

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON 1, BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

Shay Fox, Lisa Recinella 

MICHIGAN TAX TRIBUNAL 

Petitioner(s) 

v 

MTT Docket No, 24-003676 

City Of St Joseph Mi 

, 

Respondent(s) 

STIPULATION FOR ENTRY OF CONSENT JUDGMENT 

1. The subject property is in Berrien 

2. 

Parcel Number: 11-76-0026-0117-00-7 

(If more than one parcel Is at Issue, attach a completed Multiple Parcel Stipulation 

Form addressing all other parcels at Issue.) 

(VALUATION) 

County. 

3. The values for the property identified above as established by Respondent's Board 

of Review are: 

Tax year 

Assessed Value (AV) 

Taxable Value (TV) 

2024 

322,300 

293,282 

4. The values for the property identified above as stipulated by the parties for 

settlement purposes are: 

Tax year 

True Cash Value 

AV. 

™v 

2024 

555,000 

277,500 

277,600 

5. 

If the stipulated TV does not equal the prior year TV multiplied by the applicable 

inflation rate multiplier, explain why (e.g., transfer of ownership, additions, losses, 

omitted property etc.) 

New construction home, Home construction was not complete priot year.

Page 2

MTT Docket No. 24-003676 

Page 2 of 2 

NOTE: The Stipulation MUST include ALL parcels and ALL tax years included in the 

appeal (Including subsequent tax years on or after April 1 of each year for appeals 

pending in the Small Claims Division). The parties may agree, however, to withdraw the 

appeal of specific parcels and/or tax year(s). 

IF APPLICABLE, complete the following section(s). Otherwise, LEAVE BLANK. 

7. The parties agree to the withdrawal of parcel number: 

He - 009 

~ DT - 00-1 

(If more than one parcel is being withdrawn, attach a separate page addressing 

all other parcels being withdrawn.) 

8. The parties agree to the withdrawal of tax year(s) HOI 

an 

of Petitioner's Authorized Representative or, if none, Petitioner: 

A, Jo 

Printed Name: Shay Fox 

Lisa Recinella 

Date: 5/29/2025 

Signature of Respondent's authorized representative: 

Wore bala Bvt 

Printed Name: 

TYNe 

hele. Bennett 

Date: 

___9— AG ~ AD A5

Page 3

PRESS FIRML

R: 

| 

P R i 0 R | TY 

| i 

rep smares

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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

Shay Fox,Lisa Recinella, 

Petitioner,

 MICHIGAN TAX TRIBUNAL

 SMALL CLAIMS DIVISION

v

 

 MTT Docket No. 24-003676 

City Of St Joseph,

Respondent.

ORDER OF ADJOURNMENT

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

was erroneously scheduled to commence in this case on June 6, 2025 as an in-person 

hearing. Thus, the proceeding needs to be adjourned and the case shall be 

rescheduled. Therefore,

IT IS ORDERED that the scheduled proceeding is ADJOURNED. 

By:_____________________________________

 Patricia L. Halm, Tribunal Chair

Entered: June 2, 2025

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

Shay Fox

2606 S State St

St Joseph , MI 49085

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

Shay Fox,Lisa Recinella, 

Petitioner,

 MICHIGAN TAX TRIBUNAL

 SMALL CLAIMS DIVISION

v

 

 MTT Docket No. 24-003676 

City Of St Joseph,

Respondent.

ORDER OF ADJOURNMENT

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

was erroneously scheduled to commence in this case on June 6, 2025 as an in-person 

hearing. Thus, the proceeding needs to be adjourned and the case shall be 

rescheduled. Therefore,

IT IS ORDERED that the scheduled proceeding is ADJOURNED. 

By:_____________________________________

 Patricia L. Halm, Tribunal Chair

Entered: June 2, 2025

PROOF OF SERVICE

I certify that a copy of the foregoing was sent

Page 4

Lis

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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

Shay Fox,Lisa Recinella, 

Petitioner,

 MICHIGAN TAX TRIBUNAL

 

 SMALL CLAIMS DIVISION

v 

MTT Docket No.: 24-003676

City Of St Joseph, 

Respondent.

NOTICE OF IN-PERSON HEARING

The Tribunal has scheduled a hearing to be conducted in-person as follows. Hearings 

are generally 30 minutes in length. 

HEARING DATE:

June 6, 2025

HEARING TIME:

12:00 PM EST

HEARING LOCATION:

Berrien County Otto Grau Room

701 Main Street, 

St. Joseph, MI 49085

This is an important legal document. Please have someone translate the document.

Este es un documento legal importante. Por favor, haga traducir este documento.

এটি একটি গুরুত্বপূর্ণ আইনি দলিল, অনুগ্রহ করে কেউ দলিলটিকে অনুবাদ করুন।

.ةقيثولا مجرتت صخش كيدل ىجري ةماه ةينوناق ةقيثو وه اذه

Ito ay isang mahalagang legal na dokumento. Mangyari lamang na magkaroon ng isang tao isalin ang 

dokumento.

Page 2

MTT Docket No. 24-003676

Page 2 of 18

HEARING INFORMATION – PLEASE READ IMMEDIATELY

GENERAL INFORMATION: An impartial hearing will be conducted in accordance with the Michigan Tax 

Tribunal Rules (R 792.10201-R 792.10297) and the Michigan Administrative Procedures Act, MCL 24.201 et 

seq. The Michigan Rules of Evidence and the Michigan Court Rules may be applicable. A party is expected to 

exercise proper respect and courtesy toward other parties, witnesses and administrative law judges, which 

includes attending the hearing on time, silencing cell phones, and dressing in appropriate clothing for in-person 

hearings. The hearing may be recorded for notetaking purposes, but the recording is not a formal record, 

unless otherwise provided for by the Tribunal.

REPRESENTATION: You may have an attorney or anyone else of your choice represent you at the hearing. 

The Tribunal does not recommend or appoint representatives for you and will not pay for your representative.

WITNESSES: You may have anyone join you at the hearing to speak in support of your case. However, the 

time to

Page 3

M

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Page 1

Parcel Number 

76-0023-0068-01-0 

76-0023-0070-02-2 

76-0026-0030-00-9 

76-0026-0037-00-3 

76-0026-0052-00-2 

76-0026-0059-00-7 

76-0026-0084-00-1 

76-0026-0107-02-8 

76-0026-0117-01-5 

76-0026-0121-00-4 

76-0026-0126-00-6 

76-0026-0130-00-3 

76-0027-0126-00-4 

76-0027-0127-01-9 

76-0027-0128-03-1 

76-0034-0078-00-2 

76-0034-0089-04-0 

76-0170-0006-00-4 

76-0340-0157-00-3 

76-0340-0273-00-3 

76-0340-0273-01-1 

76-0340-0274-01-8 

76-0340-0309-00-8 

76-0340-0320-00-1 

76-0340-0365-01-3 

76-0340-0387-01-7 

76-0340-0399-00-7 

76-0340-0400-01-3 

76-0340-0422-00-9 

76-0440-0005-00-5 

76-0840-0019-00-1 

76-0850-0008-00-7 

76-0850-0011-00-8 

76-0850-0012-00-4 

76-1130-0001-00-9 

76-1130-0004-00-8 

76-1130-0006-00-1 

76-1130-0018-00-9 

76-1130-0019-00-5 

76-1130-0024-00-9 

76-1130-0056-00-8 

76-1130-0069-00-2 

76-1180-0002-00-0 

76-1180-0002-00-0 

76-1260-0004-00-6 

76-1260-0005-01-1 

76-1350-0001-00-6 

76-1350-0005-00-1 

76-1350-0005-01-0 

76-1350-0006-00-8 

76-1400-0003-00-9 

76-1600-0001-00-9 

Street Address 

1030 MORRISON AVE 

1039 MORRISON AVE 

1407 S STATE ST 

1406 FORRES AVE 

1520 FORRES AVE 

1519 S STATE ST 

1618 NILES AVE 

505 KINGSLEY AVE 

2608 S STATE ST 

1403 MORTON AVE 

1129 NILES AVE 

807 MICHIGAN AVE 

2531 OLD LAKE SHORE RD 

2504 LAKE SHORE DR 

2515 OLD LAKE SHORE RD 

2811 LAKE SHORE DR 

3205 LAKE SHORE DR 

335 STATE ST 

810 STATE ST 

412 COURT ST 

416 COURT ST 

715 ELM ST 

415 COURT ST 

707 COURT ST 

718 CHURCH ST 

910 ELM ST 

904 PARK ST 

809 CHURCH ST 

518 WAYNE ST 

1623 LAKE SHORE DR 

542 WINCHESTER AVE 

542 ARCHER AVE 

548 ARCHER AVE 

550 ARCHER AVE 

1718 S STATE ST 

541 HOWARD AVE 

533 HOWARD AVE 

1803 LAKEVIEW AVE 

514 HOWARD AVE 

532 HOWARD AVE 

536 LA SALLE AVE 

527 MADISON AVE 

312 STATE ST 

312 STATE ST 

2412 NILES AVE 

2400 NILES AVE 

1100 STATE ST 

1123 LAKE BLVD 

1121 LAKE BLVD 

1117 LAKE BLVD 

2571 OLD LAKE SHORE RD 

603 WAYNE ST 

Sale Date 

07/29/22 

12/22/21 

09/07/21 

12/17/21 

04/01/21 

06/04/21 

06/25/21 

07/16/21 

09/02/21 

09/13/21 

04/28/21 

03/11/22 

01/25/23 

06/17/22 

10/27/21 

08/15/22 

04/12/21 

09/29/22 

06/18/21 

06/11/21 

10/14/22 

02/10/23 

10/07/21 

06/01/22 

05/28/21 

06/11/21 

11/02/22 

04/06/22 

10/17/22 

07/22/21 

09/10/21 

12/14/21

Page 2

76-1600-0

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Page 1

LAND VALUE TABLE: RESIDENTIAL 1- AVERAGE NEIGHBORHOOD

Parcel Number

Street Address

Sale Date

Sale Price

Instr.

Terms of Sale

Adj. Sale $

Asd. when Sold

Asd/Adj. Sale

Cur. Appraisal

Land Residual

Est. Land Value

Effec. Front

Depth

Net Acres

Total Acres

Dollars/FF

Dollars/Acre

Dollars/SqFt

Actual Front

ECF Area

76-0026-0030-00-9

1407 S STATE ST

09/07/21

$220,000 WD

03-ARM'S LENGTH

$220,000

$77,200

35.09

$224,257

$49,854

$54,111

48.4

100.0

0.11

0.11

$1,030

$461,611

$10.60

47.00

2-1

76-0026-0059-00-7

1519 S STATE ST

06/04/21

$245,000 WD

03-ARM'S LENGTH

$245,000

$81,700

33.35

$225,117

$68,114

$48,231

43.1

103.0

0.10

0.10

$1,579

$716,989

$16.46

40.00

2-1

76-0026-0084-00-1

1618 NILES AVE

06/25/21

$330,000 WD

03-ARM'S LENGTH

$330,000

$115,600

35.03

$325,984

$73,125

$69,109

61.8

136.0

0.19

0.19

$1,183

$391,043

$8.98

60.00

2-1

76-0026-0117-01-5

2608 S STATE ST

09/02/21

$249,900 WD

03-ARM'S LENGTH

$249,900

$92,200

36.89

$275,048

$31,210

$56,358

63.0

256.0

0.31

0.31

$495

$101,993

$2.34

52.00

2-1

76-0026-0130-00-3

807 MICHIGAN AVE

03/11/22

$250,000 WD

03-ARM'S LENGTH

$250,000

$81,900

32.76

$227,603

$61,924

$39,527

35.4

112.0

0.08

0.08

$1,751

$804,208

$18.46

30.00

2-1

76-0026-0169-00-7

1239 YOUNG PL

07/22/22

$249,000 WD

03-ARM'S LENGTH

$249,000

$120,900

48.55

$306,668

$54,022

$111,690

99.9

115.0

0.31

0.31

$541

$172,045

$3.95

119.00

4-1

76-0027-0127-01-9

2504 LAKE SHORE DR 06/17/22

$225,000 WD

03-ARM'S LENGTH

$225,000

$75,400

33.51

$204,902

$94,836

$74,738

66.8

133.0

0.21

0.21

$1,419

$462,615

$10.62

67.00

2-1

76-0180-0002-01-0

553 CHAPIN BLVD

09/07/21

$525,000 WD

03-ARM'S LENGTH

$525,000

$202,100

38.50

$557,208

$65,649

$97,857

87.5

114.0

0.26

0.26

$750

$250,569

$5.75

100.00

3-16

76-0750-0005-00-1

2812 EVERGREEN DR

09/01/21

$317,000 WD

03-ARM'S LENGTH

$317,000

$107,500

33.91

$312,478

$109,576

$105,054

94.0

299.0

0.58

0.58

$1,166

$187,952

$4.31

85.00

3-8

76-0820-0002-01-5

1339 LEWIS AVE

10/08/21

$277,000 WD

03-ARM'S LENGTH

$277,000

$95,400

34.44

$256,122

$116,946

$96,068

85.9

126.0

0.28

0.28

$1,361

$425,258

$9.76

95.00

4-1

76-0840-0006-00-7

517 ARCHER AVE

04/29/22

$417,500 WD

03-ARM'S

Page 2

76-2800-0059-00-5

2522 MORTON AVE

06/25/21

$216,000 WD

03-ARM'S

Page 3

76-6950-0013-00-0

2103 LANGLEY AVE

07/01/21

$210,000

Page 4

SAL

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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

Shay Fox,Lisa Recinella,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 24-003676

City Of St Joseph,

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

Page 2

MTT

Page 3

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

Shay Fox,Lisa Recinella, 

Petitioner,

 MICHIGAN TAX TRIBUNAL

 SMALL CLAIMS DIVISION

v

 

MTT Docket No. 24-003676

City Of St Joseph,

Respondent.

ORDER SETTING ASIDE DEFAULT

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

was held in default on October 08, 2024, and the default has been timely cured. The 

documents curing the default can be reviewed through the docket search function on 

the Tribunal’s website at www.michigan.gov/taxtrib by inputting the docket number and 

clicking on the document link next to the line item entry for the documents. Therefore,

IT IS ORDERED that the Default is SET ASIDE.

By_________________________________

Patricia L. Halm, Tribunal Chair

Entered: November 18, 2024

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 provide by those parties, attorneys, or authorized 

representatives.

By: Tribunal Clerk

Page 2

Shay Fox

2606 S State St

St Joseph , MI 49085

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

Shay Fox,Lisa Recinella, 

Petitioner,

 MICHIGAN TAX TRIBUNAL

 SMALL CLAIMS DIVISION

v

 

MTT Docket No. 24-003676

City Of St Joseph,

Respondent.

ORDER SETTING ASIDE DEFAULT

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

was held in default on October 08, 2024, and the default has been timely cured. The 

documents curing the default can be reviewed through the docket search function on 

the Tribunal’s website at www.michigan.gov/taxtrib by inputting the docket

Page 4

Lisa

Page 5

ST

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Page 1

RECEIVED 

Prvncnde d 

Ce\ vs on 

NOY 0 6 2024 

FT 

Dower B 

24-003676 

MICHIGAN TAX TRIBUNAL 

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

MICHIGAN OFFICE OF ADMINISTRATIVE HEARINGS AND RULES 

ACTING DIRECTOR 

SUZANNE SONNEBORN 

EXECUTIVE DIRECTOR 

PROPERTY TAX APPEAL PETITION FORM 

VALUATION / EXEMPTION / CLASSIFICATION APPEAL 

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 

First Name 

Ml. 

Last Name/Company Name 

Sony 

Fox 

Mailing Address (Na., Street, P.O. Box or Rural Route) 

V06L 

SS Die Sk 

City or Town 

State 

ZIP Code 

I Soda 

MT | A408S 

Telephone Number 

Fax Number 

21 ~T184-\1 36 

E-mail Address (do not enter unless you want MTT to send all correspondence via e-mail) 

Section 2: Petitioner's Attorney/Authorized Representative’s Contact Information 

N A 

First Name 

Last Name 

Firm Name (if any) 

Address {No., Street, P.O. Box or Rural Rotite) 

City or Town 

State 

iP Code 

Telephone Number 

Fax Number 

E-mail Address (do not enter unless you want MTT to send all correspondence via e-mail) 

Section 3: Subject Property Information

Page 2

5 

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON |. BROWN, DPA 

GOVERNOR 

MICHIGAN OFFICE OF ADMINISTRATIVE HEARINGS AND RULES 

ACTING DIRECTOR 

SUZANNE SONNEBORN 

EXECUTIVE DIRECTOR 

Section 4: Issues Being Appealed (check 

ait that appty) 

[i] True Cash and Taxable Value 

[1 Poverty Exemption 

[J Taxable Value Only (calculation) 

[J Disabled Veterans Exemption 

[I] Uncapping of Taxable Value 

[1 Eligible Manufacturing Personal Property (ESA) 

J Exemption from Taxation (other than the denial of a 

[1 Classification 

Principal Residence or Qualified Agricultural Exemption) 

Section 5: Explain the Reason for

Page 3

ST

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Page 1

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

ORLENE HAWKS 

GOVERNOR 

DIRECTOR 

LANSING 

PROPERTY TAX APPEAL ANSWER FORM 

VALUATION / EXEMPTION / CLASSIFICATION APPEAL 

MOAHR DOCKET NO. 24-003676 

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, Notice of Uncapping, or Assessment Change Notice) with this Small Claims Answer, if applicable. If you do not submit this 

document, you may be held in default. 

Section 1: Respondent’s Contact Information 

Filer Type: Local Unit of Government 

City OF St Joseph (BERRIEN), 

First Name 

ML 

Last Name/Company Name/Unit of Government 

Michele 

M 

Bennett 

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

700 Broad St 

City or Town 

State 

ZIP Code 

St Joseph 

Michigan 

49085 

Telephone Number 

Fax Number 

269-983-1231 

269-985-0347 

E-mail Address 

mbennett@sjcity.com 

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

First Name 

MLL 

Last Name 

Michele 

M 

Bennett 

Firm Name (if any) 

St. Joseph City 

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

700 Broad St 

City or Town 

State 

ZIP Code 

St. Joseph 

Michigan 

49085 

Telephone Number 

Fax Number 

2699831231 

269-985-0347 

E-mail Address 

mbennett@sjcity.com 

Section 3: Subject Property Information 

Does the subject property have a Principal Residence Exemption of 50% or more? 

Yes 

‘Are the parcels listed by Petitioner contiguous or adjoining? 

If not, list which parcels adjoin onc another. 

N/A 

Section 4: Explain Your Answer to this Appeal

Page 2

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

ORLENE HAWKS 

GOVERNOR 

LANSING 

DIRECTOR 

Respondent denies that Petitioner's contention of value is accurate or supportable. The 2024 assessed value and taxable value established by the City of St. Joseph is 

calculated using the Cost Approach Method and the use of Sales Studies Analysis for land and ECF calculations. 

The 2024 MBOR assessment was determined to 

be fair and equitable. 

Section 5: Jurisdictional Issues 

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

Did

Page 3

GRETCHEN

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Page 1

Michigan 

Department of Trea: 

018 (fav. rer 

aad 

gy! 

J 

f 

Petition to Board of Review 

1.-4035 

This form Is issued under the authority of P.A, 206 of 1893, as amended. Filing is voluntary, however you may not appeal to the Michigan Tax Tribunal 

or the State Tax Commission unless you first protest to the Board of Review. 

TO BE COMPLETED BY OWNER OR OWNER'S AGENT 

Owner's Name (Please Print or Type) 

Petitioner's Name 

(If Other than Owner. Please Print or Type) 

Lisa Recinella and Shay Fox 

Township or City 

Gounty 

Clty of St. Joseph 

Berrien 

The undersigned protests the assessed value and/or the tentative taxable value and/or the property classification and/or the qualified 

agrleultural property exemption of the following described property: 

Property Identified (Farce! code required. Property address & legal description optional) 

Parcel Code: 11-76-0026-0117-00-7 

2606 S. State St 

Protested Item 

Assessed Value 

[¥] Tentative Taxable Value 

[] Classification 

{| Qualified Agricuftural 

Property 

Exemption 

1. PROTEST OF ASSESSMENT 

party 

Exemp 

(Complete this section for a protest of assessed value and/or tentative taxable value) 

Assessed Amount 

Owner's Estimate of True Cash Value 

Tentative Taxable Value 

Year 

$322,300 

$450,000 

$203,282 

2024 

2. PROTEST OF CLASSIFICATION 

{Complete this section for a request to change the classification. The Board of Review must make thelr decision regarding classification in 

accordance with. Section 211.34a of the Michigan Compiled Laws. The Board of Review shall not be influenced by the effect that a particular 

classtfication has on that property's status as a homeowner's principal residence ar qualified agricultural property.) 

Classification of property on this year's assessment roll 

Classification should be (check one of the following): 

[1 Agricultural 

[] Industrial 

I Timber Cutover 

[] utility (Personal Property Only) 

[1 Commercial 

[1 Residential 

[7] Developmental 

3. PROTEST OF EXEMPTION FOR QUALIFIED AGRICULTURAL PROPERTY 

(if the assessor has dened or changed the percentage of the exemption from the 18 mills of local school operating tax for qualified agricultural 

property, the owner may appeal this action to

Page 2

Fo

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Page 1

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

L-4400 

St.Jsseph 

700 Broad Street - St. Joseph, M| 49085-1276 

Notice of Assessment, 

Taxable Valuation, and 

Property Classification 

THIS IS NOT A TAX BILL 

Ph: 269-983-1231 

+ 

Fx: 269-985-0347 

Parcel Code: 

11-76-0026-0117-00-7 

Property Address: 

2606 S STATE ST 

PRINCIPAL RESIDENCE EXEMPTION 

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

TEMP - RETURN SERVICE REQUESTED 

% Exempt As "Homeowners Principal Residence": 

100.00% 

% Exempt As "Qualified Agricultural Property": 

0.00% 

RECINELLA LISA 

% Exempt As "MBT Industrial Personal’: 

0.00% 

FOX SHAY 

% Exempt As "MBT Commercial Personal”: 

0.00% 

3340 N LAWNDALE AVE APT 18 

-e 

CHICAGO IL 60618-5326 

Exempt As "Qualified Forest Property": 

[Yes 

No 

Exempt As "Development Property”: 

] Yes 

No 

ACCORDING TO MCL 211.84c THIS PROPERTY |S CLASSIFIED AS: 

401 RESIDENTIAL-IMPROVED 

PRIOR YEAR'S CLASSIFICATION: 

401 RESIDENTIAL-IMPROVED 

LEGAL DESCRIPTION: 

COM 33'W & 85'S OF NE COR UNIV LOT 91 SEC 26 T4S R19W TH S 55’ TH S82DEG36'W 116.05’ TH S87DEG31'W 

141.51 FT THN 162.53 TH E 156’ TH S 35’ TH S34DEG57'E 61.11" TH E 65 TO POB 

. 

There WAS or WAS NOT a transfer of ownership on this property in 2023: 

Was Not 

. ASSESSOR CHANGE REASON: 

New Construction 

CURRENT 

CHANGE FROM 

PRIOR AMOUNT | TENTATIVE AMOUNT | PRIOR YEAR TO 

YEAR: 2023 

YEAR: 

2024 

CURRENT YEAR 

1. TAXABLE VALUE: 

234,840 

203,282 

58,442 

2. ASSESSED VALUE: 

0 

22 

3. TENTATIVE EQUALIZATION FACTOR: 

1.00000 

i 

4. STATE EQUALIZED VALUE (SEV): 

237,200 

322,300 

85,100 

5 

6 

This change in taxable value will increase/decrease your 2024 tax bill by approximately $2,354. 

The 2024 Inflation Rate Multiplier is: 1.05 

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

Contact Name 

Phone 

Email 

MICHELE BENNETT 

(269) 983-1231 

MBENNETT@SJCITY.COM 

March Board of Review Appeal Information: 

THE BOARD OF REVIEW WILL MEET AT CITY HALL, 700 BROAD ST. ON MONDAY, MARCH 11, 2024 FROM 9:00 

AM-12:00 PM AND 1:00 PM TO 4:00 PM AND WEDNESDAY, MARCH 13, 2024 FROM 9:00 AM TO

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Page 1

10/08/2024 

04:39 

PM 

Valuation Report 

“11-76-0026-0117-00-7 

= 

12024 Est. T.C.V. 

Property Class: 

401 

Map 

#: 

26-4 

City 

of 

St. 

Joseph 

2606 

S 

STATE 

ST 

SAINT 

JOSEPH, 

MI 

49085 

Land Value Estimates 

for 

* 

Factors 

* 

Description 

Frontage 

Depth 

Front 

Depth 

Rate 

%Adj. 

Reason 

Value 

AVERAGE 

90.00 256.00 0.9254 1.1417 

1258 

100 

119,614 

90 Actual 

Front 

Feet, 

0.53 

Total 

Acres 

Total 

Est. 

Land Value 

= 

119,614 

Land Improvement Cost Estimates 

Description 

Rate 

Size 

% 

Good 

Cash Value 

D/W/P: 

4in 

Ren. 

Conc. 

8.24 

1205 

98 

9,730 

D/W/P: 

4in 

Ren. 

Conc. 

8.24 

424 

29 

1,013 

D/W/P: 

4in Concrete 

7.01 

45 

98 

309 

Retaining 

Wall: 

Block, 

6 

in. 

16,59 

120 

98 

1,951 

Total 

Estimated 

Land 

Improvements 

True 

Cash 

Value 

= 

13,003 

Cost 

Est. 

for 

Res. 

Bldg: 

1 

Single 

Family 

1 

S 

tls 

¢€ 

Blt 

2022 

(11) 

Heating 

System: 

Forced 

Heat 

& 

Cool 

Ground Area 

= 

1541 

SF 

Floor Area 

= 

1541 

SF. 

Phy/Ab.Phy/Func/Econ/Comb. 

% Good=98/100/100/100/98 

Building Areas 

Stories 

Exterior 

Foundation 

Size 

Cost New 

Depr. 

Cost 

1 

Story 

Siding 

Basement 

1,541 

Total: 

228,018 

223,458 

Other Additions/Adjustments 

Basement, 

Outside 

Entrance, 

Below 

Grade 

1 

2,578 

2,526 

Plumbing 

3 

Fixture 

Bath 

1 

-4,678 

-4,584 

2 

Fixture 

Bath 

2 

6,261 

6,136 

Extra 

Sink 

1 

956 

937 

Vent 

Fan 

2 

509 

499 

Porches 

CCP 

(1 

Story) 

182 

4,879 

4,781 

CCP 

(1 

Story) 

144 

3,956 

3,877 

Garages 

Class: 

C Exterior: 

Siding 

Foundation: 

42 

Inch 

(Finished) 

Base 

Cost 

451 

25,373 

24,866 

Common Wall: 

1.5 

Wall 

1 

-4,057 

-3,976 

Door Opener 

1 

550 

539 

Water/Sewer 

Public Water 

1 

1,505 

1,475 

Public 

Sewer 

1 

1,505 

1,475 

Built-Ins 

Dishwasher 

1 

784 

768 

Garbage 

Disposal 

1 

264 

259 

Vented Hood 

1 

575 

563 

Fireplaces 

Exterior 

1 

Story 

1 

6,559 

6,428 

Totals: 

275,537 

270,027 

Notes: 

ADDED NEW/ADDITIONS 

FOR 

2023: 

NEW HOUSE 

BUILT 

IN 

2022 

@ 

80% COMPLETE 

AS 

OF 12/31/2022. 

LAND IMPROVEMENT 

2-24-2023 

MB 

‘ECF’ 

(NEIGHBORHOOD 

2-1) 1.896 => TCV: 

511,971

Page 2

10/08/2024 

Valuation Report 

04:39 

PM 

DB: 

St Joseph 2024 

Parcel Number: 

11-76-0026-0117-00-7 

4 

Page: 

2 

B 

. 

hh 

Est. 

TCV/Total 

Floor Area 

=

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Page 1

Parcel Number: 11-76-0026-0117-00-7 

Jurisdiction: 

City 

of 

St. 

Joseph 

County: 

Berrien 

Printed on 

10/08/2024 

Grantor 

Grantee 

Sale 

Sale 

TInst. 

[Terms 

of sale 

Liber 

~ 

[Verified 

Prcnt. 

Price 

Date 

Type 

& 

Page 

By 

Trans. 

RECINELLA, 

LISA 

1| 

08/30/2021 

[QC 

26-PARTIAL INTEREST 

3351/2777 

DEED 

0.0 

SZCZESNY, 

LAUREN ELIZABET 

|[RECINELLA, 

LISA 

95,000( 

04/21/2021 

[WD 

03-ARM'S LENGTH 

3324/2544 

DEED 

100.0 

FOLK, 

JAMES 

SZCZESNY, 

LAUREN ELIZABET 

80,000] 

11/30/2016 

(WD 

03-ARM'S LENGTH 

3156/1242 

DEED 

100.0 

FOLK, 

JAMES C.-LINDA 

J. 

FOLK, 

JAMES 

0 

02/20/2009 

{QC 

21-NOT USED/OTHER 

2875/1305 

DEED 

0.0 

Property Address 

Class: 

RESIDENTIAL-IMPRO 

|[Zoning: 

R1 

- 

[Building 

Permit (s) 

Date 

Number 

Status 

2606 

S STATE 

ST 

School: 

ST JOSEPH PUBLIC SCHOOLS 

Plumbing 

12/05/2022 

|PP22-0130 

100% 

P.R.E. 

100% 

01/05/2024 

Mechanical 

10/04/2022 

|PM22-0243 

100% 

Owner's Name/Address 

Map 

#: 

26-4 

Mechanical 

09/12/2022 

|PM22-0223 

100% 

soar on 

EQX, SHAY 

2024 Est TCV 644,588 TCV/TFA: 418.29|Plumbing 

08/10/2022 

|pPP22-0083 

100% 

SAINT JOSEPH MI 

49085 

Improved 

I 

[vacant 

Land Value Estimates 

for 

Public 

* Factors 

* 

Improvements 

Description 

Frontage 

Depth 

Front 

Depth 

Rate 

$Adj. 

Reason 

Value 

— 

Dirt Road 

90.00 256.00 0.9254 1.1417 

1258 

100 

119,614 

Tax Description 

Gravel 

Road 

90 Actual Front 

Feet, 

0.53 Total Acres 

Total Est. 

Land Value 

= 

119,614 

COM 

33'W 

& 

85'S 

OF 

NE 

COR UNIV 

LOT 

91 

SEC 

X 

|paved Road 

26 

T4S 

R19W 

TH 

S 

55' 

TH S82DEG36'W 

X 

|Storm Sewer 

. 

116.05" 

TH S87DEG3L'W 141.51 FT TH N 

« 

|staseang 

Land Improvement Cost Estimates 

— 

162.53" 

TH 

E 

156' 

TH.S 

35' 

TH S34DEG57'E 

X 

water 

Description 

Rate 

Size 

% 

Good 

Cash Value 

' 

i 

D/W/P: 

4in Ren. 

Conc. 

8.24 

1205 

98 

9,730 

61.11 

TILE 6510 POB 

X 

[Sewer 

D/W/P: 

4in 

Ren. 

C 

8.24 

424 

29 

1,013 

Comments/Influences 

; 

# 

ein 

Rem. 

Conc. 

. 

X 

|BIESLris 

D/W/P: 

4in Concrete 

7.01 

45 

98 

309 

X 

|Gas 

Retaining Wall: 

Block, 

6 

in. 

16.59 

120 

98 

1,951 

¢ 

X 

[Curb 

Total Estimated Land Improvements 

True Cash Value 

= 

13,003 

Street 

Lights 

X 

[Standard Utilities 

Underground Utils. 

Topography 

of

Page 2

Re

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Page 1

October 30, 2024 

Michigan Tax Tribunal 

Small Claims Division 

611 W Ottawa St. 

PO Box 30232 

Lansing, Mi. 48909 

To Whom It May Concern: 

Items included in this list document are evidence for MOAHR Docket No.: 24-003676 (Fox, Shay & Recinella, Lisa) 

Original 2024 Record Card (House) 

Original 2024 Valuation Report (House) 

Original 2024 House Sketch 

2024 Assessment Change Notice (House) 

2024 Petition to MBOR (House) 

2024 MBOR Decision (House) 

2024 House and Location Aerial 

2024 Land Value Neighborhood Study- RES 1 Average 

2024 ECF Neighborhood Study: RES 2-1 (Old St. Joe Neighborhood) 

© 

Novis 0 

Sincerely, 

We dd Bisaitts 

Michele M Bennett 

St. Joseph City Assessor

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Page 1

STATE OF MICHIGAN 

DEPARTMENT OF LICENSING & REGULATORY AFFAIRS 

MICHIGAN ADMINISTRATIVE HEARING SYSTEM 

MICHIGAN TAX TRIBUNAL 

Fox, Shay & Recinella, Lisa 

Petitioner 

\% 

MTT Docket No. 24-003676 

CITY OF SAINT JOSEPH, 

Respondent 

PROOF OF SERVICE 

Michele M. Bennett states that on November 5, 2024 she served a copy of the Respondent Answer, Evidence 

List, and Evidence Items relative to the above-captioned matter by mail and email upon: 

Fox, Shay & Recinella, Lisa 

2606 S State St 

St. Joseph, Mi. 49085 

State of Michigan 

Department of Licensing & Regulatory Affairs 

Michigan Tax Tribunal 

611 Ottawa St 

PO Box 30232 

Lansing, Mi. 48909 

Michele M. Bennett, City Assessor

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Page 1

Beaco N" Berrien County, MI 

11:76-467,0:0099:00-6 

1176:4460:0002:01-11 

148 

; 

Hy 

antl 

; 

| 1117610026018 

NG 

| 

Ly 

Parcel ID 

11-76-0026-0117-00-7 

Alternate ID n/a 

Owner Address RECINELLA LISA 

Sec/Twp/Rng 

n/a 

Class 

401 

FOX SHAY 

Property Address 2606 S STATE ST 

Acreage 

0.74 

2606 SSTATE ST 

SAINT JOSEPH 

SAINT JOSEPH, 

MI 49085 

District 

11020 

Brief Tax Description 

COM 33'W & 85'S OF NE COR UNIV LOT 91 SEC 26 TASR19W TH S 55' TH S82DEG36'W 116.05' TH S87DEG31'W 

Sid 51FTTHN 162.53' THE 156' THS 35" TH S34DEG57'E 61.11' TH 

E 65'TO POB 

Not 

to be used on legal documents

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© iLOOKABOUT (US) Inc. dba Apex Software

SKETCH/AREA TABLE ADDENDUM

SUBJECT INFO

File No.: 

Parcel No.: 76-0026-0117-00-7

Property Address: 2606 S STATE ST

City: SAINT JOSEPH

County: Berrien

State: MI

ZipCode: 49085

Owner: RECINELLA LISA & FOX SHAY

Client: 

Client Address: 

Appraiser Name: 

Inspection Date: 

SKETCH

15.8'

46.0'

13.0'

10.0'

6.5'

10.0'

20.5'

34.0'

21.5'

5.0'

4.0'

1 S/WOB

1541.1 sf

12.0'

22.0'

20.5'

Garage

451 sf

6.0'

4.0'

19.5'

CCP

182 sf

8.0'

18.5'

CCP

144 sf

Built: 2022

(Fin/1-Auto)

Plumbing: 2 (3fx)

Flrs: Viinyl

1-x sink

2- V Fans

Blt-ins: Dishwasher

Garbage Disposal

V. Hood

Fireplace (Wd. Burn)

Basement: Unfinished

Heat: Gas/Pkg

Class: C

Sketch by ApexSketch

AREA CALCULATIONS SUMMARY

Code

Description

Factor

Net Size

Perimeter

Net Totals

GBA1

1 S/WOB

1.0

1541.1

186.3

1541.1

GAR

Garage

1.0

451.0

85.0

451.0

P/P

CCP

1.0

182.0

71.0

CCP

1.0

144.0

51.3

326.0

Net BUILDING

cnt

1

(rounded)

1,541

COMMENT TABLE 1

COMMENT TABLE 2

COMMENT TABLE 3

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Page 1

2024 BOARD OF REVIEW DECISION 

FROM 

CITY OF ST. JOSEPH 

700 BROAD BT, 

ST. JOSEPH, MI 49085 

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

PROPERTY IDENTIFICATION; (Parcel Code required. Property address 

and legal description optional, ): 

11-76-0026-0117-00-7 

2606 8 STATE ST 

RECINELLA LISA & FOX SHAY 

3340 

NLAWNDALE AVE UNIT 1 S 

COM 33'W & 85'S OF NE COR UNIVLOT 91 SEC 26 T4ASR1OW 

| 

CHICAGO IL 60618 

TH 8 55"TH 882DEG36'W 116,05 TH 887DEG31'W 141.51 FT 

THN 162.53'TH E 156' TH § 35° TH S34DEGS7E 61.11' THE 

65TO POB 

THIS PROPERTY IS CLASSIFIED 

401 

(RESIDENTIAL-IMPROVED) 

Thank you fot attending the 2024 March Board of Review 

The Board has completed their review of parcel number 

11-76-0026-0117-00-7 

and has made the following determination based on the information you supplied. 

Board of Review Cominents 

THE 2024 MBOR HAS CONSIDERED YOUR APPEAL AND DEEMED THE ASSESSEMENT TO BE ACCURATE - 

NO CHANGE 

AV= 322,300 

TV= 293,282 

[2024 ORIGINAL ASSESSED VALUE 

322,300 

2024 

"BOARD OF REVIEW" ASSESSED VALUE 

322,300 

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

2024 ORIGINAL TAXABLE VALUE 

4 

293,282 

2024 

"BOARD OF REVIEW" TAXABLE VALUE 

293,282 

2024 PRINCIPAL RESIDENCE EXEMPTION/QUALIFIED AG 

100,0000 

Ifyou disagree with the decision of the Board of Review regarding tentative taxable value, firther appeal may be made to the Michigan Tax 

Tribunal, P.O. Box 30232, Lansing, Mi. 48909 by May 31 for Commercial Real, Industrial Real, Developmental Real, Commercial Personal, 

Industrial Personal and Utility Personal Property and by July 31 for Agricultural Real, Residential Real, Timber ~ Cut Over Real, and 

Agricultural Personal Property, Effective March 1, 2013, the Tribunal is no longer able to accept Small Claims letter appeals. You are 

required to file a petition to inttiate a new Small Claims appeal. Instructions and forms can be found at www.michigan.gov/taxtrib/ 

Michigan Tax Tribunal 

P.O. Box 30232 

Lansing, MI 48909 

Property Classification appeals ONLY may be appealed to the State Tax Commission: 

State Tax Commission 

Classification Appeals 

P.O.Box 30471 

Lansing MI 48909

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Page 1

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

ORLENE HAWKS

DIRECTOR

PROPERTY TAX APPEAL ANSWER FORM

VALUATION / EXEMPTION / CLASSIFICATION APPEAL

MOAHR DOCKET NO. 24-003676

Section 1: Respondent’s Contact Information

Filer Type: Local Unit of Government City Of St Joseph (BERRIEN)

First Name

Michele

M.I.

M

Last Name/Company Name/Unit of Government

Bennett

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

700 Broad St

City or Town

St Joseph

State

Michigan

ZIP Code

49085

Telephone Number

269-983-1231

Fax Number

269-985-0347

E-mail Address

mbennett@sjcity.com

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

First Name

Michele

M.I.

M

Last Name

Bennett

Firm Name (if any)

St. Joseph City

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

700 Broad St

City or Town

St. Joseph

State

Michigan

ZIP Code

49085

Telephone Number

2699831231

Fax Number

269-985-0347

E-mail Address

mbennett@sjcity.com

Section 3: Subject Property Information

Does the subject property have a Principal Residence Exemption of 50% or more? 

Yes

Are the parcels listed by Petitioner contiguous or adjoining? If not, list which parcels adjoin one another.

N/A 

Section 4: Explain Your Answer to this Appeal

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, Notice of Uncapping, or Assessment Change Notice) with this Small Claims Answer, if applicable. If you do not submit this 

document, you may be held in default.

Page 2

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

ORLENE HAWKS

DIRECTOR

Respondent denies that Petitioner's contention of value is accurate or supportable. The 2024 assessed value and taxable value established by the City of St. Joseph is 

calculated using the Cost Approach Method and the use of Sales Studies Analysis for land and ECF calculations. The 2024 MBOR assessment was determined to 

be fair and equitable.

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)? Yes

If yes, check

Page 3

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

Shay Fox,Lisa Recinella,

Petitioner, MICHIGAN TAX TRIBUNAL

 SMALL CLAIMS DIVISION

v

 

MTT Docket No. 24-003676

City Of St Joseph,

Respondent.

ORDER OF DEFAULT

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

Petitioner failed to file an updated Tribunal petition form. As such, the petition is not 

properly pending. Petitioner must complete and return a current petition form within 14 

days of the entry of this Order. The petition shall note the docket number assigned by 

the Tribunal and if filed utilizing the Tribunal’s e-filing system, must be filed on the 

assigned docket number as an “Amended Petition.” Small Claims petition forms can be 

found on our website at www.michigan.gov/taxtrib. 

Therefore,

IT IS ORDERED that Petitioner is HELD IN DEFAULT.

IT IS FURTHER ORDERED that the defaulted party shall cure the default, as indicated 

above, within 14 days of the entry of this Order.i 

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:_______________________________

Entered: October 8, 2024

Patricia L. Halm, Tribunal Chair

Page 2

MTT Docket No. 24-003676

Page 2 of 8

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 provide by those parties, attorneys, or authorized 

representatives.

By: Tribunal Clerk

i “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

Page 3

Shay

Page 4

STATE

Page 5

M

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Page 1

STATE OF MICHIGAN 

DEPARTMENT OF LABOR & ECONOMIC GROWTH 

PROPERTY TAX APPEAL 

DOCKET NUMBER 

MICHIGAN TAX TRIBUNAL 

PETITION FORM 

SMALL CLAIMS DIVISION 

Failure to complete this form, including signature, and return it by filing deadline will result in dismissal. 

If additional space is needed to provide the information requested, please use a separate sheet. 

1. Ps A Name and Address 

. 

2. Agent or Attorney (if any) Name and Address 

Die Tine 

2606 S Duhe 

5 Seen 

Lise, dame 

© 

» 

a 

Petitioner's Daytime Phone No.__ 

2. 

AA 

13415 & 

Agent/Attorney Phone No. 

. 

(residential, agricultural, personal, commercial, industrial, timber cutover, 

3. Clagsification of property Yo! 

£ PAY] Lontisl yo od L personal utility, developmental) 

v 

4. Location of Property: 

City 

Sa 1 4 

Jo Se ot 

Local School District: 

County, 

( YEN ea 

Pewnship 

Volo ST Yos cp bonfc Sedo 5 

5. 

Did Petitioner protest to the Board of Review? 

® 

Yes 

[#) 

No 

If no, please check all applicable reasons below and explain in the 

space provided. 

[I] The Assessment Change Notice was not properly sent to Petitioner prior to the March Board of Review. 

0 Petitioner Is appealing within 30 days of issuance of notice of action taken by July or December Board of Review. 

| Petitioner is appealing a Clerical Error or Mutual Mistake of Fact. 

J Petitioner is appealing within 30 days of issuance of a State Tax Commission Order. 

petitioner is appeating within 35 days of receipt of Notice of Taxable Value Uncapping. 

6. 

Did Petitioner request a Poverty Exemption at the Board of Review? 

[4 p) 

Yes 

@ 

No 

7. Check the reason for this appeal and explain in the space provided. 

Bthe property's true cash value and taxable value are incorrect. (SEE Line by Line instrustions.) 

J The property’s taxable value only is incorrect. 

Une uncapping of the property's taxable value is improper. 

I] Petitioner was denied a property tax exemption. 

[| Petitioner was denied a poverty exemption. 

8. Provide the Board of Review's determination of the state equalized or assessed value and taxable value for each parcel, for each tax year being 

appealed. 

Parcel Number 

Tax Year 

State Equalized Value or 

Taxable Value on Roll 

Assessed

Page 2

9.

Page 3

co

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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

Shay Fox,Lisa Recinella,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 24-003676

City Of St Joseph,

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 279. 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: October 8, 2024

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 provide by those parties, attorneys, or authorized 

representatives.

By: Tribunal Clerk

Page 2

Shay Fox

2606 S State St

St Joseph , MI 49085

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

Shay Fox,Lisa Recinella,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 24-003676

City Of St Joseph,

Respondent.

NOTICE OF DOCKET

Page 4

Li

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Page 1

STATE OF MICHIGAN 

DEPARTMENT OF LABOR & ECONOMIC GROWTH 

PROPERTY TAX APPEAL 

DOCKET NUMBER 

MICHIGAN TAX TRIBUNAL 

PETITION FORM 

SMALL CLAIMS DIVISION 

Failure to complete this form, including signature, and return it by filing deadline will result in dismissal. 

If additional space is needed to provide the information requested, please use a separate sheet. 

1. Ps A Name and Address 

. 

2. Agent or Attorney (if any) Name and Address 

Die Tine 

2606 S Duhe 

5 Seen 

Lise, dame 

© 

» 

a 

Petitioner's Daytime Phone No.__ 

2. 

AA 

13415 & 

Agent/Attorney Phone No. 

. 

(residential, agricultural, personal, commercial, industrial, timber cutover, 

3. Clagsification of property Yo! 

£ PAY] Lontisl yo od L personal utility, developmental) 

v 

4. Location of Property: 

City 

Sa 1 4 

Jo Se ot 

Local School District: 

County, 

( YEN ea 

Pewnship 

Volo ST Yos cp bonfc Sedo 5 

5. 

Did Petitioner protest to the Board of Review? 

® 

Yes 

[#) 

No 

If no, please check all applicable reasons below and explain in the 

space provided. 

[I] The Assessment Change Notice was not properly sent to Petitioner prior to the March Board of Review. 

0 Petitioner Is appealing within 30 days of issuance of notice of action taken by July or December Board of Review. 

| Petitioner is appealing a Clerical Error or Mutual Mistake of Fact. 

J Petitioner is appealing within 30 days of issuance of a State Tax Commission Order. 

petitioner is appeating within 35 days of receipt of Notice of Taxable Value Uncapping. 

6. 

Did Petitioner request a Poverty Exemption at the Board of Review? 

[4 p) 

Yes 

@ 

No 

7. Check the reason for this appeal and explain in the space provided. 

Bthe property's true cash value and taxable value are incorrect. (SEE Line by Line instrustions.) 

J The property’s taxable value only is incorrect. 

Une uncapping of the property's taxable value is improper. 

I] Petitioner was denied a property tax exemption. 

[| Petitioner was denied a poverty exemption. 

8. Provide the Board of Review's determination of the state equalized or assessed value and taxable value for each parcel, for each tax year being 

appealed. 

Parcel Number 

Tax Year 

State Equalized Value or 

Taxable Value on Roll 

Assessed

Page 2

9.

Page 3

co

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