Record Finder / 25-001656-TT
Michigan
The Huntington National Bank, Petitioner Vs. Township Of Pennfield, Respondent
- Petitioner
- The Huntington National Bank
- Respondent
- Township Of Pennfield
Case overview
- Docket number
- 25-001656-TT
- Status
- Disposed
- CaseType
- ET Property
- Division
- ET
- County
- Calhoun
- Judge
- No judge assigned
Docket history
| Line # | Subject | Filer | Line Ref | Enter Date/Post Mark | Fee | Related Item |
|---|---|---|---|---|---|---|
| 9 | Refund Issued | PET | 1 | 09/08/2025 | ($400.00) | Download |
| 8 | Order of Dismissal | Not recorded | Not recorded | 09/05/2025 | Not recorded | Download |
| 7 | Refund Request | PET | Not recorded | 09/03/2025 | Not recorded | Download |
| Not recorded | Not recorded | Not recorded | Not recorded | Not recorded | Not recorded | Download |
| 6 | Motion to Withdraw Appeal was received. | PET | Not recorded | 09/03/2025 | Not recorded | Download |
| 5 | Proof of service of petition was received. | PET | Not recorded | 08/12/2025 | Not recorded | Download |
| 4 | Petition has been verified | PET | 2 | 07/18/2025 | Not recorded | Download |
| 3 | Notice of Docket Number ET | Not recorded | Not recorded | 07/18/2025 | Not recorded | Download |
| 2 | A petition was received. | PET | Not recorded | 05/29/2025 | Not recorded | Download |
| 1 | ET Case Info Sheet | Not recorded | Not recorded | 05/29/2025 | $400.00 | Download |
Documents
25-001656 Refund Granted.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 REFUND REQUEST Payee Name: ______________________________________________________________ Payee Address: ____________________________________________________________ MTT Docket No: _______________________Amount of Refund Requested: $___________ Reason for Refund: Filing/Motion Fee Overpaid Duplicate Docket Other _____________________________________________________________ __________________________________________________________________ Payment Information: Docket Lookup Line # of Payment: ______________________________________________ Date of Payment: ___________________________________________________________ Check #:___________________________________________________________________ Validation/Confirmation #:_____________________________________________________ Requestor’s Signature:_______________________________________________________ __________________________________________________________________________ For Tribunal Use Only: Granted: Denied: Prepared by:____________________________ Date: Authorized by:___________________________ Date: Audited/Entered by:_______________________ Date: Refund Denied by:________________________ Date: ________________ Sara Young 9/5/2025 Credit Card Confirmation Number: 25052923492711 x Computation of Refund Amount: Amount paid: $_400.00 _____________________ Amount Due: $_0.00_________________ Amount Refunded: $__400.00 ____________________ September 5, 2025 September 8, 2025
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Idle Timeout: 14 Refund Results Print Payment Information Application: Michigan Tax Tribunal - 8023112272 Confirmation Number: 25052923492711 Original Payment Amount: 400.00 USD Refund Information Refund Status: Payment was cancelled successfully. Result Message: Refund Confirmation Number: 25090842905357 Refund Date: 09/08/2025 Refund Amount: 400.00 USD Note:
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Order_of_Dismissal.2025-09-05_08-30-45.0000.pdfRead complete document text →
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STATE OF MICHIGAN GRETCHEN WHITMER GOVERNOR DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS LANSING MARLON I. BROWN, DPA DIRECTOR MICHIGAN TAX TRIBUNAL · 611 W. OTTAWA ST., LANSING, MI 48933 · 517-335-9760 PO BOX 30232, LANSING, MI 48909 · Other Carriers: 2407 N. GRAND RIVER AVE., LANSING, MI 48906 The Huntington National Bank, Petitioner, MICHIGAN TAX TRIBUNAL ENTIRE TRIBUNAL v MTT Docket No. 25-001656 Township Of Pennfield, Respondent. ORDER OF DISMISSAL The Tribunal has reviewed the file in the above-captioned case and finds that: Petitioner has filed a Motion to Withdraw the Petition prior to Respondent filing an answer or first responsive motion. Therefore, IT IS ORDERED that the case is DISMISSED. This order resolves all pending issues and closes the case. APPEAL RIGHTS If you disagree with the final decision in this case, you may file a motion for reconsideration with the Tribunal or a claim of appeal with the Michigan Court of Appeals. A motion for reconsideration must be filed with the Tribunal with the required filing fee within 21 days from the date of entry of the final decision. Because the final decision closes the case, the motion cannot be filed through the Tribunal’s web-based e-filing system; it must be filed by mail or personal service. The fee for the filing of such motions is $50.00 in the Entire Tribunal and $25.00 in the Small Claims Division, unless the Small Claims decision relates to the valuation of property and the property had a principal residence exemption of at least 50% at the time the petition was filed or the decision relates to the grant or denial of a poverty or disabled veterans exemption and, if so, there is no filing fee. You are required to serve a copy of the motion on the opposing party by mail or personal service or by email if the opposing party agrees to electronic service, and proof demonstrating that service must be submitted with the motion. Responses to motions for reconsideration are prohibited and there are no oral arguments unless otherwise ordered by the Tribunal. Alternatively, you may file a claim of appeal with the Michigan Court of Appeals. If the claim is filed within 21 days of the entry of the final decision, it is an “appeal of right.” If
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MTT Docket No. 25-001656 Page 2 of 6 the claim is filed more than 21 days after the entry of the final decision, it is an “appeal by leave.” A copy of the claim of appeal must be filed with the Tribunal to certify the record on appeal. There is no certification fee. By:___________________________________ Patricia L. Halm, Tribunal Chair Entered: September 5, 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
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STATE OF MICHIGAN GRETCHEN WHITMER GOVERNOR DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS LANSING MARLON I. BROWN, DPA DIRECTOR MICHIGAN TAX TRIBUNAL · 611 W. OTTAWA ST., LANSING, MI 48933 · 517-335-9760 PO BOX 30232, LANSING, MI 48909 · Other Carriers: 2407 N. GRAND RIVER AVE., LANSING, MI 48906 The Huntington National Bank, Petitioner, MICHIGAN TAX TRIBUNAL ENTIRE TRIBUNAL v MTT Docket No. 25-001656 Township Of Pennfield, Respondent. ORDER OF DISMISSAL The Tribunal has reviewed the file in the above-captioned case and finds that: Petitioner has filed a Motion to Withdraw the Petition prior to Respondent filing an answer or first responsive motion. Therefore, IT IS ORDERED that the case is DISMISSED. This order resolves all pending issues and closes the case. APPEAL RIGHTS If you disagree with the final decision in this case, you may file a motion for reconsideration with the Tribunal or a claim of appeal with the Michigan Court of Appeals. A motion for reconsideration must be filed with the Tribunal with the required filing fee within 21 days from the date of entry of the final decision. Because the final decision closes the case, the motion cannot be filed through the Tribunal’s web-based e-filing system; it must be filed by mail or personal service. The fee for the filing of such motions is $50.00 in the Entire Tribunal and $25.00 in the Small Claims Division, unless the Small Claims decision relates to the valuation of property and the property had a principal residence exemption of at least 50% at the time the petition was filed or the decision relates to the grant or denial of a poverty or disabled veterans exemption and, if so, there is no filing fee. You are required to serve a copy of the motion on the opposing party by mail or personal service or by email if the opposing party agrees to electronic service, and proof demonstrating that service must be submitted with the motion. Responses to motions for reconsideration are prohibited and there are no oral arguments unless otherwise ordered by the Tribunal. Alternatively, you may file a claim of appeal with the Michigan Court of Appeals. If the claim is filed within 21 days of the entry of the final decision, it is an “appeal of right.” If
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MTT Docket No. 25-001656 Page 4 of 6 the claim is filed more than 21 days after the entry of the final decision, it is an “appeal by leave.” A copy of the claim of appeal must be filed with the Tribunal to certify the record on appeal. There is no certification fee. By:___________________________________ Patricia L. Halm, Tribunal Chair Entered: September 5, 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
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STATE OF MICHIGAN GRETCHEN WHITMER GOVERNOR DEPARTMENT OF LICENSING AND REGULATORY
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MTT Docket No.
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HNB-Pennfield Twp Filing Fee Request (Duplicate) 9-3-2025 - Ready for Filing.pdfRead complete document text →
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STATE OF MICHIGAN GRETCHEN WHITMER GOVERNOR DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS LANSING MARLON I. BROWN, DPA DIRECTOR MICHIGAN TAX TRIBUNAL · 611 W. OTTAWA ST., LANSING, MI 48933 · 517-335-9760 PO BOX 30232, LANSING, MI 48909 · Other Carriers: 2407 N. GRAND RIVER AVE., LANSING, MI 48906 MICHIGAN TAX TRIBUNAL REFUND REQUEST Payee Name: ______________________________________________________________ Payee Address: ____________________________________________________________ MTT Docket No: _______________________Amount of Refund Requested: $___________ Reason for Refund: Filing/Motion Fee Overpaid Duplicate Docket Other _____________________________________________________________ __________________________________________________________________ Payment Information: Docket Lookup Line # of Payment: ______________________________________________ Date of Payment: ___________________________________________________________ Check #:___________________________________________________________________ Validation/Confirmation #:_____________________________________________________ Requestor’s Signature:_______________________________________________________ __________________________________________________________________________ For Tribunal Use Only: Computation of Refund Amount: Amount paid: $______________________ Granted: Amount Due: $______________________ Denied: Amount Refunded: $______________________ Prepared by:____________________________ Date: Authorized by:___________________________ Date: Audited/Entered by:_______________________ Date: Refund Denied by:________________________ Date: ________________
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HNB-Pennfield Twp Filing Fee Request (Duplicate) 9-3-2025 - Ready for Filing.pdfRead complete document text →
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STATE OF MICHIGAN GRETCHEN WHITMER GOVERNOR DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS LANSING MARLON I. BROWN, DPA DIRECTOR MICHIGAN TAX TRIBUNAL · 611 W. OTTAWA ST., LANSING, MI 48933 · 517-335-9760 PO BOX 30232, LANSING, MI 48909 · Other Carriers: 2407 N. GRAND RIVER AVE., LANSING, MI 48906 MICHIGAN TAX TRIBUNAL REFUND REQUEST Payee Name: ______________________________________________________________ Payee Address: ____________________________________________________________ MTT Docket No: _______________________Amount of Refund Requested: $___________ Reason for Refund: Filing/Motion Fee Overpaid Duplicate Docket Other _____________________________________________________________ __________________________________________________________________ Payment Information: Docket Lookup Line # of Payment: ______________________________________________ Date of Payment: ___________________________________________________________ Check #:___________________________________________________________________ Validation/Confirmation #:_____________________________________________________ Requestor’s Signature:_______________________________________________________ __________________________________________________________________________ For Tribunal Use Only: Computation of Refund Amount: Amount paid: $______________________ Granted: Amount Due: $______________________ Denied: Amount Refunded: $______________________ Prepared by:____________________________ Date: Authorized by:___________________________ Date: Audited/Entered by:_______________________ Date: Refund Denied by:________________________ Date: ________________ 400.00 Sara Young 9/5/2025
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HNB-Pennfield Twp Motion to Withdraw (Duplicate) 9-3-2025.pdfRead complete document text →
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STATE OF MICHIGAN DEPARTMENT OF LICENSING & REGULATORY AFFAIRS MICHIGAN TAX TRIBUNAL The Huntington National Bank, MTT Docket No. 25-001656-TT Petitioner, Parcel No(s). 13-18-300-100-00 v Township of Pennfield, Respondent. ______________________________/ Michelle (Mikki) M. Silvey (P69494) Alex Morse DuCharme, McMillen & Associates, Inc. Representatives for Petitioner 9229 Delegates Row, Suite 375 Indianapolis, IN 46240 (317) 596-3260, ext. 2404 (917) 488-7825 msilvey@dmainc.com amorse@dmainc.com ______________________________/ MOTION TO WITHDRAW 1. Petitioner filed this appeal regarding PIN: 13-18-300-100-00 on May 29, 2025. 2. Petitioner has filed this appeal in error as it is a duplicate of the 2025 tax year that was automatically added to Small Claims Docket No. 24-001963 for the same property, PIN: 13-18-300-100-00. 3. The parties in Docket No. 24-001963 entered into a stipulation for both the 2024 and 2025 tax years, and a Consent Judgment was issued on July 17, 2025. 4. No answer has been filed in this Docket as of September 3, 2025.
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Petitioner requests this honorable Tribunal dismiss the above-captioned docket as it is a duplicate of Docket No. 24-001963. Respectfully submitted, DuCharme, McMillen & Associates, Inc. Dated: September 3, 2025 by: ___________________________________ Michelle (Mikki) M. Silvey (P69494) Petitioner’s Representative
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The Huntington National Bank - Pennfield Township 25-001656.pdfRead complete document text →
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STATE OF MICHIGAN MICHIGAN TAX TRIBUNAL The Huntington National Bank. Petitioner, MTT DOCKET NO. 25-001656-TT Pennfield Township , Respondent. PROOF OF SERVICE Michelle (Mikki) M. Silvey, being first duly sworn, deposes and says that on the 12th day of August 2025 she served a copy of the Petition upon the following persons by placing same in an envelope properly addressed to each via USPS first class thereon: Kimberly A. Hinkley Pennfield School District Calhoun County Clerk School Board Secretary 315 W Green Street 8587 Pennfield Road Marshall, MI 49068 Battle Creek, MI 49017 Michigan State Treasurer Calhoun County Equalization Director Department of Treasury 315 W Green Street Treasury Building Marshall, MI 49068 430 West Allegan Lansing, MI 48922 Micke, ((@ ih) Michelle (Mikki) M. Silvey (P69494) Authorized Agent
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STATE OF MICHIGAN MICHIGAN TAX TRIBUNAL The Huntington National Bank. Petitioner, MTT DOCKET NO. 25-001656-TT Pennfield Township , Respondent. PROOF OF SERVICE Michelle (Mikki) M. Silvey, being first duly sworn, deposes and says that on the 12%" day of August 2025 she served a copy of the Petition upon the following persons by placing same in an envelope properly addressed to each via certified mail thereon: Daniel Currie Kevin Leiter Pennfield Township Assessor Pennfield Township Supervisor 20260 Capital Avenue N.E. 20260 Capital Avenue N.E. Battle Creek, MI 49017 Battle Creek, MI 49017 Kathy Case Pennfield Township Clerk 20260 Capital Avenue N.E. Battle Creek, MI 49017 Mics (0 re) Michelle (Mikki) M. Silvey (P69494) Authorized Agent
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STATE OF MICHIGAN DEPARTMENT OF LICENSING & REGULATORY AFFAIRS MICHIGAN TAX TRIBUNAL The Huntington National Bank , MTT Docket No. 25-001656 -TT Petitioner, v Pennfield Township 5 Respondent. / Michelle (Mikki) M. Silvey (P69494) Alex Morse DuCharme, McMillen & Associates, Inc. Representatives for Petitioner 9229 Delegates Row, Suite 375 Indianapolis, IN 46240 (317) 689-6467-ofc (917) 488-7825-mobile msilvey@dmainc.com amorse@dmainc.com ENTIRE TRIBUNAL PROPERTY TAX PETITION 1. Property Parcel No.: 13-18-300-100-00 2. The property identified above is real i 3. Only one parcel of property is the subject of this appeal. 4. Petitioner owns and/or otherwise holds an interest in the parcel of property that is the subject of this appeal.
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MTT Docket No. 25-001656 TT Page 2 of 3 52 10. 11. 12. 13. 14. 15. The property identified above is classified as 201 Commercial-Improved The assessment(s) at issue were not protested to Respondent’s March, July, or December Board of Review as a protest was not required. The property or properties at issue are in Calhoun County. The property or properties’ address is: 1295 Capital Ave NE, Battle Creek, MI 49017 The assessment(s) at issue were established by the: Pennfield Township Petitioners legal residence or principal office address is: 5555 Cleveland Ave., Columbus, OH 43231 This appeal involves issues relating to the property or properties’ true cash and taxable values and uniformity. The tax year at issue is: 2025. The values for the property identified above as established by Respondent’s 2025 Board of Review are: Tax True Cash Assessed Taxable Year Value Value Value 2025 $557,600 $278,800 $258,987 Petitioner contends the values for tax year 2025 are no more than the following: Tax True Cash State Equalized Taxable Year Value Value Value 2025 $300,000 $150,000 $150,000 The values in contention for tax year 2025 are: Tax True Cash State Equalized Taxable Year Value Value Value 2025 $257,600 $128,800 $108,987
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MTT Docket No. 25-001656 ~~ -TT Page 3 of 3 16. The 2025 assessments imposed on the subject property and the taxes to be levied and collected are invalid because: (a) The assessment, including state equalized and/or taxable value, exceeds the amount permitted by the Michigan Constitution and applicable statutes; (b) The assessment, including state equalized and/or taxable value, is at a higher percentage of true cash value than permissible under the Michigan Constitution and applicable statutes; (c) The assessment is based on the misapplication of valuation principles, and (d) The assessment otherwise violates Petitioner’s rights. WHEREFORE, Petitioner respectfully requests this honorable Tribunal hear this case and enter an order reducing the 2025 true cash, state equalized and taxable values and direct Respondent to refund to Petitioner any excess taxes, fees, and penalties paid, plus interest and costs, and all other relief to which it is entitled under Michigan law and as is appropriate under the circumstances. Respectfully submitted, DuCharme, McMillen & Associates, Inc. Mic (0 vo) Dated: May 29 , 2025 By: Michelle (Mikki) M. Silvey (P69494) Petitioner's Representative
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The Huntington National Bank - Pennfield Township.pdfRead complete document text →
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STATE OF MICHIGAN DEPARTMENT OF LICENSING & REGULATORY AFFAIRS MICHIGAN TAX TRIBUNAL The Huntington National Bank R MTT Docket No. 25- Petitioner, v Pennfield Township R Respondent. Michelle (Mikki) M. Silvey (P69494) Alex Morse DuCharme, McMillen & Associates, Inc. Representatives for Petitioner 9229 Delegates Row, Suite 375 Indianapolis, IN 46240 (317) 689-6467-ofc (917) 488-7825-mobile msilvey@dmainc.com amorse@dmainc.com ENTIRE TRIBUNAL PROPERTY TAX PETITION 1. Property Parcel No.: 13-18-300-100-00 2. The property identified above is real . 3. Only one parcel of property is the subject of this appeal. 4. Petitioner owns and/or otherwise holds an interest in the parcel of property that is the subject of this appeal.
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MTT Docket No. 25- -TT Page 2 of 3 S. 10. 11. 12. 13. 14. 15. The property identified above is classified as 201 Commercial-Improved The assessment(s) at issue were not protested to Respondent’s March, July, or December Board of Review as a protest was not required. The property or properties at issue are in Calhoun County. The property or properties’ address is: 1295 Capital Ave NE, Battle Creek, MI 49017 The assessment(s) at issue were established by the: Pennfield Township Petitioners legal residence or principal office address is: 5555 Cleveland Ave., Columbus, OH 43231 This appeal involves issues relating to the property or properties’ true cash and taxable values and uniformity. The tax year at issue is: 2025. The values for the property identified above as established by Respondent’s 2025 Board of Review are: Tax True Cash Assessed Taxable Year Value Value Value 2025 $557,600 $278,800 $258,987 Petitioner contends the values for tax year 2025 are no more than the following: Tax True Cash State Equalized Taxable Year Value Value Value 2025 $300,000 $150,000 $150,000 The values in contention for tax year 2025 are: Tax True Cash State Equalized Taxable Year Value Value Value 2025 $257,600 $128,800 $108,987
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MTT Docket No. 2-___BBB___-TT Page 3 of 3 The 202assessments imposed on the subject property and the taxes to be levied and collected are invalid because: D The assessment, including state equalized and/or taxable value, exceeds the amount permitted by the Michigan Constitution and applicable statutes; E The assessment, including state equalized and/or taxable value, is at a higher percentage of true cash value than permissible under the Michigan Constitution and applicable statutes; F The assessment is based on the misapplication of valuation principles, and G The assessment otherwise violates Petitioner’s rights. WHEREFORE, Petitioner respectfully requests this honorable Tribunal hear this case and enter an order reducing the 202true cash, state equalized and taxable values and direct Respondent to refund to Petitioner any excess taxes, fees, and penalties paid, plus interest and costs, and all other relief to which it is entitled under Michigan law and as is appropriate under the circumstances. Respectfully submitted, DuCharme, McMillen & Associates, Inc. Dated: May ___, 202 By: ______________________________ Michelle (Mikki) M. Silvey (P69494) Petitioner’s Representative 29
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ET_Notice_of_Docket_Number.2025-07-18_09-24-54.0000.pdfRead complete document text →
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STATE OF MICHIGAN GRETCHEN WHITMER GOVERNOR DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS LANSING MARLON I. BROWN, DPA DIRECTOR MICHIGAN TAX TRIBUNAL · 611 W. OTTAWA ST., LANSING, MI 48933 · 517-335-9760 PO BOX 30232, LANSING, MI 48909 · Other Carriers: 2407 N. GRAND RIVER AVE., LANSING, MI 48906 The Huntington National Bank, Petitioner, MICHIGAN TAX TRIBUNAL v MTT Docket No.: 25-001656 Township Of Pennfield, 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: July 18, 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
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The Huntington National Bank - Pennfield Township.pdfRead complete document text →
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STATE OF MICHIGAN DEPARTMENT OF LICENSING & REGULATORY AFFAIRS MICHIGAN TAX TRIBUNAL The Huntington National Bank R MTT Docket No. 25- Petitioner, v Pennfield Township R Respondent. Michelle (Mikki) M. Silvey (P69494) Alex Morse DuCharme, McMillen & Associates, Inc. Representatives for Petitioner 9229 Delegates Row, Suite 375 Indianapolis, IN 46240 (317) 689-6467-ofc (917) 488-7825-mobile msilvey@dmainc.com amorse@dmainc.com ENTIRE TRIBUNAL PROPERTY TAX PETITION 1. Property Parcel No.: 13-18-300-100-00 2. The property identified above is real . 3. Only one parcel of property is the subject of this appeal. 4. Petitioner owns and/or otherwise holds an interest in the parcel of property that is the subject of this appeal.
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MTT Docket No. 25- -TT Page 2 of 3 S. 10. 11. 12. 13. 14. 15. The property identified above is classified as 201 Commercial-Improved The assessment(s) at issue were not protested to Respondent’s March, July, or December Board of Review as a protest was not required. The property or properties at issue are in Calhoun County. The property or properties’ address is: 1295 Capital Ave NE, Battle Creek, MI 49017 The assessment(s) at issue were established by the: Pennfield Township Petitioners legal residence or principal office address is: 5555 Cleveland Ave., Columbus, OH 43231 This appeal involves issues relating to the property or properties’ true cash and taxable values and uniformity. The tax year at issue is: 2025. The values for the property identified above as established by Respondent’s 2025 Board of Review are: Tax True Cash Assessed Taxable Year Value Value Value 2025 $557,600 $278,800 $258,987 Petitioner contends the values for tax year 2025 are no more than the following: Tax True Cash State Equalized Taxable Year Value Value Value 2025 $300,000 $150,000 $150,000 The values in contention for tax year 2025 are: Tax True Cash State Equalized Taxable Year Value Value Value 2025 $257,600 $128,800 $108,987
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MTT Docket No. 2-___BBB___-TT Page 3 of 3 The 202assessments imposed on the subject property and the taxes to be levied and collected are invalid because: D The assessment, including state equalized and/or taxable value, exceeds the amount permitted by the Michigan Constitution and applicable statutes; E The assessment, including state equalized and/or taxable value, is at a higher percentage of true cash value than permissible under the Michigan Constitution and applicable statutes; F The assessment is based on the misapplication of valuation principles, and G The assessment otherwise violates Petitioner’s rights. WHEREFORE, Petitioner respectfully requests this honorable Tribunal hear this case and enter an order reducing the 202true cash, state equalized and taxable values and direct Respondent to refund to Petitioner any excess taxes, fees, and penalties paid, plus interest and costs, and all other relief to which it is entitled under Michigan law and as is appropriate under the circumstances. Respectfully submitted, DuCharme, McMillen & Associates, Inc. Dated: May ___, 202 By: ______________________________ Michelle (Mikki) M. Silvey (P69494) Petitioner’s Representative 29
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09._Entire_Tribunal_Case_Information_Sheet_Must_Upload_Petition_.a1dd4155-35bc-482c-b92a-c5fbbb1160a9.pdfRead complete document text →
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STATE OF MICHIGAN GRETCHEN WHITMER GOVERNOR DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS LANSING ORLENE HAWKS DIRECTOR Entire Tribunal Case Information Sheet - Petitioner MOAHR DOCKET NO. Section 1: Petitioner’s Contact Information Filer type: Organization First Name/Company Name M.I. Last Name The Huntington National Bank Home Address (No., Street, P.O. Box or Rural Route) 5555 Cleveland Ave. City or Town Columbus State Ohio ZIP Code 43231 Telephone Number 917-488-7825 Fax Number E-mail Address (do not enter unless you want MTT to send all correspondence via e-mail) msilvey@dmainc.com Section 2: Attorney/Authorized Representative’s Contact Information First Name Michelle (Mikki) M.I. M Last Name Silvey Firm Name (if any) Address (No., Street, P.O. Box or Rural Route) 9229 Delegates Row, Ste 375 City or Town Indianapolis State Indiana ZIP Code 46240 Telephone Number 317-596-3260 Fax Number E-mail Address (do not enter unless you want MTT to send all correspondence via e-mail) msilvey@dmainc.com Section 5: Issue Please designate one: Valuation – Fill out Sections 4, 5, & 6 below Section 6: Subject Property Information How many parcels are you appealing?1 Property Address (No., Street, City, ST, ZIP) [If multiple, list first property’s address] 1295 Capital Ave NE Battle Creek Michigan Taxing Authority (City or Township) Township Of Pennfield (CALHOUN) County Calhoun 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.)
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STATE OF MICHIGAN GRETCHEN WHITMER GOVERNOR DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS LANSING ORLENE HAWKS DIRECTOR Section 7: Check which of the following you are appealing (check all that apply) True Cash and Taxable Values Section 8: Valuation Information for Each Parcel under Appeal Parcel Number: 13-18-300-100-00 Classification of Property: Real Commercial Current Assessed Value (also known as State Equalized Value) as established by the Board of Review: 278800 Current Taxable Value as established by the Board of Review: 258987 What do you believe is the fair market value (also known as True Cash Value)? 300000 Multiply the True Cash Value by 50% and enter here. This is your contention of Assessed Value (also known as State Equalized Value). 150000 If you belive the Taxable Value differs from your contention of Assessed Value, enter your contention of Taxable Value. Section 9: Assessment Information Type of Tax Assessment(s): Assessment Number(s): Check all that is being appealed: Check what action prompted this appeal: If “other,” please explain: Section 10: Special Assessment Information Type of Special Assessment: Did you protest the special assessment at the hearing held to confirm the special assessment roll? If Yes, what was the date of the hearing held to confirm the special assessment roll? If No, please explain: Section 11: Classification Information Parcel Number: Current Classification of Property as established by Board of Review: What do you believe is the property’s classification?
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STATE OF MICHIGAN GRETCHEN WHITMER GOVERNOR DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS LANSING ORLENE HAWKS DIRECTOR If improved property, how is the property currently being used? If improved property, for what use was the property designed? 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. 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/ Michelle (Mikki) M. Silvey
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