Michigan

Taylor Rental Properties LLC Petitioner Vs. City Of Portage Respondent

Petitioner: Taylor Rental Properties LLC
Respondent: City Of Portage

Case overview

Docket number: 26-001355-TT
Status: Answer Due
CaseType: ET Property
Division: ET
County: Kalamazoo
Judge: No judge assigned

Docket history

Line #	Subject	Filer	Line Ref	Enter Date/Post Mark	Fee	Related Item
5	Answer was received	RESP	Not recorded	10/01/2026	Not recorded	Download
Not recorded	Not recorded	Not recorded	Not recorded	Not recorded	Not recorded	Download
4	Proof of service of petition was received.	Not recorded	Not recorded	09/25/2026	Not recorded	Download
Not recorded	Not recorded	Not recorded	Not recorded	Not recorded	Not recorded	Download
3	Petition has been verified	PET	1	08/10/2026	Not recorded	Download
Not recorded	Not recorded	Not recorded	Not recorded	Not recorded	Not recorded	Download
2	Notice of Docket Number ET	Not recorded	Not recorded	08/10/2026	Not recorded	Download
1	A petition was received.	PET	Not recorded	05/24/2026	$400.00	Download
Not recorded	Not recorded	Not recorded	Not recorded	Not recorded	Not recorded	Download

Documents

Respondent Answer w PoS 26-001355 10.1.26.pdfRead complete document text →

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Page 1

De (ey 7 i] 

agg 

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON |. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

Taylor Rental Properties LLC 

| 

MICHIGAN TAX TRIBUNAL 

Petitioner, 

v 

MTT Docket No. 26-001355 

City of Portage 

, 

Respondent. 

ENTIRE TRIBUNAL PROPERTY TAX ANSWER 

—_ 

X_ Admit ___Deny. 

If denied, state the parcel number for the property identified 

on the Entire Tribunal Property Tax Petition for the tax year or years at issue: 

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

Form addressing all other parcels at issue.) 

2. 

X__ Admit 

Deny. 

If denied, the property identified on the Entire Tribunal 

Property Tax Petitionis ____ real ____ personal. 

3. 

___Admit___ Deny. 

If denied, identify the contiguous and non-contiguous 

parcels by parcel number (attach additional page if necessary): 

4. 

___Admit ___ Deny. 

If denied, identify the parcel or parcels of personal property 

that are not located on a parcel of real property under appeal by parcel number 

(attach additional page if necessary): 

5. 

__ Admit __ Deny. 

a. 

If denied, state when the personal property statements were filed, if at all: 

N/A 

b. 

On what date did the March Board of Review commence: 

6. 

X_ Admit __ Deny. 

If denied, state the classification of the property identified 

on the Entire Tribunal Property Tax Petition for the tax year or years at issue: 

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

Page 2

MTT Docket No. 26-001355 

Page 2 of 4 

7. 

10. 

11. 

12. 

13. 

___Admit___ Deny. 

If denied, list the separate facts upon which Respondent 

relies in support of the denial (attach additional page if necessary): 

N/A 

Admit 

Deny X__ 

Neither Admit Nor Deny. 

If denied, list the separate 

facts upon which Respondent relies in support of the denial (attach additional 

age if necessary): 

N/A 

Admit 

Deny X__Neither Admit Nor Deny. 

If denied, state the facts upon 

which Respondent relies in support of the denial (attach additional page if 

necessary): 

X_ Admit ___ Deny. 

If denied, in what County are the property or properties 

located in and what is the address of the property or properties: 

X__Admit___Deny. 

If denied, what is the applicable local governmental unit: 

X__Admit 

Deny 

Neither Admit Nor Deny. 

If denied, list the separate facts 

upon which Respondent relies in support of the denial (attach additional page if 

necessary): 

If the property’s taxable value is at issue, was there an addition or loss for 

purposes of establishing the property's taxable value for the tax year or years at 

issue? ___Yes X_ No.

Page 3

MTT Docket No. 26-001355 

Page 3 of 4 

14. 

X__ 

Admit 

Deny 

Neither Admit Nor Deny. 

If denied, list the separate 

facts upon which Respondent relies in support of the denial (attach additional 

page if necessary): 

15. 

Admit 

Deny X 

Neither Admit Nor Deny. 

If denied, list the separate 

facts upon which Respondent relies in support of the denial (attach additional 

age if necessary): 

16. 

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

Board of Review are: 

Tax Year 

True Cash Value 

Assessed Value 

Taxable Value 

2026 

946,400 

473,200 

473,200 

17. 

Respondent contends that the values for the property identified above are: 

Tax Year 

True Cash Value 

State Equalized Value 

Taxable Value 

2026 

946,400 

473,200 

473,200 

18. 

The values in dispute for the property identified above are: 

Tax Year 

True Cash Value 

State Equalized Value 

Taxable Value 

2026 

0 

0 

0

Page 4

MTT Docket No. 26-001355 

Page 4 of 4 

19. 

Admit 

Deny X 

Neither Admit Nor Deny. 

If denied, list the separate 

facts upon which Respondent relies in support of the denial (attach additional 

page if necessary): 

1 

20. 

Admit 

Deny X__ 

Neither Admit Nor Deny. 

If denied, list the separate 

facts upon which Respondent relies in support of the denial (attach additional 

page if necessary): 

21. 

List any separate and specific facts upon which Respondent relies to support 

every ground on which Respondent relies and also has the burden of proof 

(attach additional page if necessary): 

Assessed and taxable values correctly established in accordance with law. 

22. 

List affirmative defenses and the separate and specific facts upon which 

Respondent relies in support of those affirmative defenses (attach additional 

page if necessary): 

Respondent, City of Portage, feels that the case lacks merit and request the Tribunal dismiss 

the petition, affirm Respondent's assessed and taxable values, subject to county and state 

equalization, and award Respondent its costs and representation fees. 

Signature of Respondent's Authorized Representative or, if none, Respondent: 

Is/ Aaron P. Powers 

Printed Name of Respondent's Authorized Representative or, if none, Respondent: 

Aaron P. Powers 

Email Address: MTTappeals@wcaassessing.com 

Mailing Address: 

38110 Executive Dr., Ste 200 

Westland, MI 48185 

Telephone Number: (734) 331-3980 

Date: October 1, 2026

Page 5

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

DIRECTOR 

Taylor Rental Properties LLC 

| 

MICHIGAN TAX TRIBUNAL 

Petitioner(s) 

v 

: 

MTT Docket No.26-001355 

City of Portage 

, 

Respondent(s) 

PROOF OF SERVICE 

Daniel K. Currie 

states that on October 1, 2026 

he/she 

[Name of person serving/mailing petition] 

. 

[date of service] 

served a copy of the Answer 

relative to the above-captioned matter upon: 

[Provide name and address of the party/people being served] 

Steve Johnson 

436 N Center St 

Northville, MI 48167 

, 

_ 

) 

N 

[Signature of person who is serving/mailing copy] 

Daniel K. Currie 

[Print/type name of person serving/mailing copy] 

MICHIGAN TAX TRIBUNAL 

- 611 W. OTTAWA ST., LANSING, MI 48933 

- 517-335-9760 

PO BOX 30232, LANSING, MI 48909 

- Other Carriers: 2407 

N GRAND

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EntireTribunalCaseISAnswer.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

Entire Tribunal Case Information Sheet - Respondent

MTT DOCKET NO. 26-001355

Section 1: Respondent’s Contact Information

Filer Type: 

Local Unit of Government

Local Unit of Government

City Of Portage (KALAMAZOO)

First Name

M.I.

Last Name

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

City or Town

State

ZIP Code

Telephone Number

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

 

Section 2: Attorney/Authorized Representative’s Contact Information

First Name

Aaron

M.I.

P

Last Name

Powers

Firm Name (if any)

WCA Assessing

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

38110 Executive Dr.

STE 200

City or Town

Westland

State

 Michigan

ZIP Code

48185

Telephone Number

7343313980

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

MTTappeals@wcaassessing.com

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

Respondent or Authorized Attorney/Representative’s Signature: 

Aaron P. Powers

/s/

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Proof of Service_Taylor Rental Properties LLC_26-001355.pdfRead complete document text →

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Page 1

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON 

I. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

Taylor Rental Properties LLC 

Petitioner(s) 

, 

MICHIGAN TAX TRIBUNAL 

Y 

MTT Docket No. 26-001355 

City of Portage 

Respondent(s) 

PROOF OF SERVICE FOR PROPERTY TAX PETITION 

*To be filed after the Tribunal issues the Notice of Docket Number* 

Rebecca Adler 

states that on 

9/24/26 

he/she 

[Name of person serving/mailing petition] 

[date of service] 

served a copy of the Petition relative to the above-captioned matter upon: 

[Provide name and address of the following entities] 

1. 

Assessor (via certified mail): 

Aaron Powers, Assessor, City of Portage Assessing Office, 7900 S. Westnedge, Portage, MI 

49002 

2. 

City Clerk or Township Supervisor/Clerk (via certified mail): 

Erica Eklov, City Clerk, City of Portage Clerk's Office, 7900 S Westnedge Avenue, Portage, Ml 

49002 

3. 

County Equalization Director (via first class mail or personal service): 

Joseph Arevalo, Equalization Director, Kalamazoo County Equalization, 201 W. Kalamazoo 

Ave, Room 404, Kalamazoo, MI 49007 

4. 

County Clerk (via first class mail or personal service): 

County Clerk, Kalamazoo County Clerk's Office, 201 W. Kalamazoo Ave., Kalamazoo, MI 

49007 

5. 

Secretary of the local school board (via first class mail or personal service): 

School Board Secretary, Portage Public Schools, 8107 Mustang Drive, Portage, MI 49002 

6. 

State Treasurer (via first class mail): 

Michigan Department of Treasury, State Treasurer 

430 W. Allegan 

Lansing, MI 48922 

/s/ Rebecca Adler 

Rebecca Adler 

[Signature of person who is serving/mailing copy] 

[Print/type name of person serving/mailing copy] 

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

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SubsequentFiling.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

MICHIGAN TAX TRIBUNAL

Docket Number: 26-001355

Is this case currently pending in the Small Claims Division? No

Party Filing Document 

Petitioner

Files

Document Type: Proof of Service: Petition

Attachment File Name: Proof of Service_Taylor Rental Properties LLC_26-001355

Fee Information

Filing Fee: $ 0.00

Payment Information

Payment: $ 0.00

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Taylor Rental Properties LLC 2026 ET-Petition-Prop-fillable.pdfRead complete document text →

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Page 1

STATE OF MICHIGAN

GRETCHEN WHITMER

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

MARLON I. BROWN, DPA

GOVERNOR

DIRECTOR

LANSING

_____________________________,

MICHIGAN TAX TRIBUNAL

Petitioner(s)

MTT Docket No.

_____________________________,

Respondent(s)

ENTIRE TRIBUNAL PROPERTY TAX PETITION

Property Parcel No: _____________________________________________

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

Form addressing all other parcels at issue.)

The property identified above is ___real ___personal.

If more than one parcel of real property is under appeal, are the properties

contiguous? ___Yes ___No. (If no, separate Petitions are required for each non

contiguous parcel.)

Are all of the parcels of personal property located on a parcel of real property

under appeal? ___Yes ___No. (If no, separate Petitions are required for each

parcel of personal property not located on a parcel of real property under

appeal.)

If parcels of personal property are under appeal, when were the personal

property statements filed by parcel number (attach additional page if necessary):

The property identified above is classified as _________________________

If the assessment or assessments at issue were protested, the protest was made

to Respondent’s ___ March ___ July ___December Board of Review.

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

Taylor Rental Properties LLC

City of Portage

00009-100-D

N/A

Commercial

Page 2

MTT Docket No. _________________ 

Page 2 of 4 

8.

If a protest was required and no protest was made, list the separate and specific

facts upon which Petitioner relies to invoke the Tribunal’s authority over the

assessment or assessments at issue (attach additional page if necessary):

9.

If the appeal was not submitted by the deadline for the filing of an appeal for the

classification or classifications of the properties at issue (i.e., May 31 or July 31

of the tax year involved), list the separate and specific facts upon which

Petitioner relies to invoke the Tribunal’s authority over the assessment or

assessments at issue (attach additional page if necessary):

10.

The property or properties at issue are located in _______________County. The

property or properties’ address is:

11.

The assessment or assessments at issue were established by the (applicable

local governmental unit): ________________________________________

12.

Petitioner’s legal residence or principal office address is:

13.

This appeal involves issues relating to the (check all that are applicable):

________the property or properties’ true cash and taxable values

________the property or properties’ taxable value only

If the property or properties’ taxable value is at issue, is there a 

dispute as to the value of an addition or loss? ___ Yes ___No 

________uniformity of the property or properties’ assessment 

________the property or the properties’ exemption from ad valorem taxation 

under MCL ______ 

14.

The tax year(s) at issue are: _______________________________________

N/A

N/A

Kalamazoo

6905 Sears Dr, Portage, MI 49024

City of Portage

8936 E K Ave, Galesburg, MI 49053

X

2026

Page 3

MTT Docket No. _________________ 

Page 3 of 4 

15. 

If more than the current tax year is being appealed, list the separate and specific 

facts upon which Petitioner relies to invoke the Tribunal’s authority over the prior 

tax year or years (attach additional page if necessary): 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

16. 

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

Board of Review are: 

Tax Year 

True Cash Value 

Assessed Value

Taxable Value 

17. 

Petitioner contends that the values for the property identified above are: 

Tax Year 

True Cash Value 

State Equalized Value

Taxable Value 

18. 

The values in dispute for the property identified above are: 

Tax Year 

True Cash Value 

State Equalized Value

Taxable Value 

19. 

Petitioner requests the following relief (attach additional page if necessary): 

20. 

List the separate and specific facts upon which Petitioner relies to support the 

relief requested (attach additional page if necessary): 

N/A

2026

946,400

473,200

473,200

2026

450,000

225,000

225,000

2026

496,400

248,200

248,200

Petitioner requests the Tribunal reduce the assessed, state equalized, and taxable 

values from 473,200 to 225,000 and order a refund with interest as provided by the 

Tax Tribunal Act.

Our initial review of the subject property indicates the assessment exceeds 50% of 

true cash value.

Page 4

______________________________________________________________________ 

______________________________________________________________________ 

______________________________________________________________________ 

______________________________________________________________________ 

______________________________________________________________________ 

______________________________________________________________________ 

MTT Docket No. _________________ 

Page 4 of 4 

Signature of Petitioner’s Authorized Representative or, if none, Petitioner: 

Printed Name of Petitioner’s Authorized Representative or, if none, Petitioner: 

Email Address: _________________________________________________________ 

Mailing Address: 

Telephone Number: _____________________________________________________ 

Date: _________________________________________________________________ 

/s/ Steve Johnson

Steve Johnson

info@mitaxappeal.com

436 N Center St, Northville, MI 48167

248-392-4342

May 24, 2026

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EntireTribunalCaseISPetition.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

Entire Tribunal Case Information Sheet - Petitioner

MTT DOCKET NO. 

 

Section 1: Petitioner’s Contact Information

Filer type: 

Organization 

Local Unit of Government

First Name

M.I.

Last Name/Company Name

Taylor Rental Properties LLC

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

8936 E K Ave

City or Town

Galesburg

State

Michigan

ZIP Code

49053

Telephone Number

248-392-4342

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

info@mitaxappeal.com

 

 

Section 2: Attorney/Authorized Representative’s Contact Information

First Name

Steve

M.I.

Last Name

Johnson

Firm Name (if any)

Michigan Tax Appeal Services

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

436 N. Center Street

City or Town

Northville

State

Michigan

ZIP Code

48167

Telephone Number

248-392-4342

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

info@mitaxappeal.com

 

Section 3: Issue 

Please designate one: 

Valuation 

 

Section 4: Subject Property Information 

How many parcels are you 

appealing?

1

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

6905 Sears Dr

Portage

Page 2

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA 

DIRECTOR

Michigan

49024

Taxing Authority (City or Township)

City Of Portage (KALAMAZOO) 

County

Kalamazoo

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.)

N/A

 

 

Section 5: Check which of the following you are appealing (check all that apply) 

True Cash and Taxable Values

If “Other”, please explain:

 

 

Section 6: Valuation Information for Each Parcel under Appeal

Parcel Number:

00009-100-D

Classification of Property: Real (check one)

Commercial (check one)

Current Assessed Value (also known as State Equalized Value) as established by the Board of Review:

473200

Current Taxable Value as established by the Board of Review:

473200

What do you believe is the fair market value (also known as True Cash Value)?

450000

Multiply the True Cash Value by 50% and enter here. This is your contention of Assessed Value (also known as State Equalized Value).

225000

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

Fee Information

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.

If the State Equalized Value or Taxable Value in contention is: Your filing fee is:

 

 $100,000.00 and under $250.00

 $100,000.01 to $500,000.00 $400.00

 $Over $500,000.00 $600.00

* Plus $25.00 for each additional parcel, not to exceed a total filing fee of $2,000.00.

Page 3

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA 

DIRECTOR

A fee of $250.00 is required for the filing of a Special Assessment Appeal.

A fee of $250.00 is required for the filing of an Equalization Tax Appeal.

A fee of $250.00 is required for the filing of a Non-Property Tax Appeal.

A fee of $150.00 is required for the filing of a Classification Tax Appeal

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

Petitioner or Attorney/Authorized Representative’s Signature: 

/s/ Steve Johnson

Payment Information

Amount: 400

Success: True

Message: ""

Waiver Code:

Transaction Number: 26052486775878

Supporting Waiver Documents:

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ET_Notice_of_Docket_Number.2026-08-10_17-12-24.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

Taylor Rental Properties LLC,

Petitioner,

MICHIGAN TAX TRIBUNAL

MTT Docket No.: 26-001355

City Of Portage,

Respondent.

NOTICE OF DOCKET NUMBER

TAKE NOTICE that an Entire Tribunal petition has been filed and the above-noted

docket number has been assigned to that petition. This docket number shall be noted

on the petition and the petition shall be served within 45 days of the issuance of

this notice, as required by TTR 227 and MCL 205.735a, even if the petition was served

when filed. A proof of service shall also be filed with the Tribunal within 45 days of the

issuance of this notice evidencing the service of the petition.

If you submitted a proof of service with the petition, you must still serve the petition and

file a second proof of service including the docket number, pursuant to this notice.

Failure to serve the petition and file a proof of service within 45 days of the issuance of

the notice may result in the dismissal of this case.

Under TTR 235(1), “[t]he respondent shall file an answer or responsive motion within 28

days after the date of service of the petition with noted docket number.” Failure to do so

will result in Respondent being placed in default.

The docket number also needs to be noted on all other documents submitted in this

case. Further, the assignment of the docket number does not mean that the Tribunal

has authority over the petition or that the petition complies with statutory requirements

or the Tribunal’s rules.

By: Tribunal Clerk

Entered: August 10, 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.