The Huntington National Bank, Petitioner V City Of Albion, 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 

The Huntington National Bank, 

MICHIGAN TAX TRIBUNAL 

 

Petitioner, 

SMALL CLAIMS DIVISION 

 

v 

 

MTT Docket No. 25-001793 

 

City of Albion, 

 

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 after the issuance of this Consent Judgment. Pursuant to MCL 205.737, interest 

shall accrue (i) after December 31, 2013, through June 30, 2016, at the rate of 4.25%, 

(ii) after June 30, 2016, through December 31, 2016, at the rate of 4.40%, (iii) after 

December 31, 2016, through June 30, 2017, at the rate of 4.50%, (iv) after June 30, 

 

1 See MCL 211.27a. 

2 See MCL 205.755.

Page 2

MTT Docket No. 25-001793 

Page 2 of 2 

 

2017, through December 31, 2017, at the rate of 4.70%, (v) after December 31, 2017, 

through June 30, 2018, at the rate of 5.15%, (vi) after June 30, 2018, through December 

31, 2018, at the rate of 5.41%, (vii) after December 31, 2018, through June 30, 2019, at 

the rate of 5.9%, (viii) after June 30, 2019, through December 31, 2019, at the rate of 

6.39%, (ix) after December 31, 2019, through June 30, 2020, at the rate of 6.40%, (x) 

after June 30 2020, through December 31, 2020, at the rate of 5.63%, (xi) after 

December 31, 2020, through June 30, 2022, at the rate of 4.25%, (xii) after June 30, 

2022, through December 31, 2022, at the rate of 4.27%, (xiii) after December 31, 2022, 

through June 30, 2023, at the rate of 5.65%, (xiv) after June 30, 2023, through 

December 31, 2023, at the rate of 8.25%, (xv) after December 31, 2023, through June 

30, 2024, at the rate of 9.30%, (xvi) after June 30, 2024, through December 31, 2024, at 

the rate of 9.50%, (xvii) after December 31, 2024, through June 30, 2025, at the rate of 

9.47%, (xviii) after June 30, 2025, through December 31, 2025, at the rate of 8.66%, 

and (xix) after December 31, 2025, through June 30, 2026, at a rate of 8.48%. 

 

This Consent Judgment resolves all pending claims in this matter and closes this case. 

 

See docket look up for a copy of stipulation and for any possible refund paragraph. 

 

 

 

 

 

 

 

By

 

Entered: February 3, 2026 

am 

 

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

These are text excerpts, not the complete document. Text recognition and reading order can contain errors. Check the PDF for complete wording, formatting, and context.

Page 1

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

The Huntington National Bank 

LANSING 

DIRECTOR 

, 

MICHIGAN TAX TRIBUNAL 

Vv 

City of Albion 

Petitioner(s) 

MTT Docket No.25-001793 

1. 

2. 

Respondent(s) 

STIPULATION FOR ENTRY OF CONSENT JUDGMENT 

(VALUATION) 

The subject property is in Calhoun 

County. 

Parcel Number: 13-51-005-812-00 

. 

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

Form addressing all other parcels at issue.) 

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

of Review are: 

Tax year 

Assessed Value (AV) 

| Taxable Value (TV) 

2025 

176,300 

j 

158,052 

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

settlement purposes are: 

Tax year 

True Cash Value 

AV 

TV 

2025 

290,000 

145,000 

145,000 

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.) 

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 48909 

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

Page 2

Curtis Kimbrell

October 22,2025

MTT Docket No. 25-001793 

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 to the withdrawal of tax year(s) 

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

Printed Name:__ 

Curtis Kimbrell 

Date: 

October 22,2025 

Signature of Respondent's authorized representative: 

y 

Printed Name: Daniel Currie 

Date: October 22, 2025

These are text excerpts, not the complete document. Text recognition and reading order can contain errors. Check the PDF for complete wording, formatting, and context.

Page 1

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

The Huntington National Bank 

LANSING 

DIRECTOR 

, 

MICHIGAN TAX TRIBUNAL 

Vv 

City of Albion 

Petitioner(s) 

MTT Docket No.25-001793 

1. 

2. 

Respondent(s) 

STIPULATION FOR ENTRY OF CONSENT JUDGMENT 

(VALUATION) 

The subject property is in Calhoun 

County. 

Parcel Number: 13-51-005-812-00 

. 

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

Form addressing all other parcels at issue.) 

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

of Review are: 

Tax year 

Assessed Value (AV) 

| Taxable Value (TV) 

2025 

176,300 

j 

158,052 

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

settlement purposes are: 

Tax year 

True Cash Value 

AV 

TV 

2025 

290,000 

145,000 

145,000 

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.) 

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 48909 

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

Page 2

Curtis Kimbrell

October 22,2025

MTT Docket No. 25-001793 

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 to the withdrawal of tax year(s) 

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

Printed Name:__ 

Curtis Kimbrell 

Date: 

October 22,2025 

Signature of Respondent's authorized representative: 

y 

Printed Name: Daniel Currie 

Date: October 22, 2025

These are text excerpts, not the complete document. Text recognition and reading order can contain errors. Check the PDF for complete wording, formatting, and context.

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

The Huntington National Bank, 

Petitioner,

 MICHIGAN TAX TRIBUNAL

 SMALL CLAIMS DIVISION

v 

MTT Docket No. 25-001793

City Of Albion,

Respondent.

NOTICE OF NO ACTION

TAKE NOTICE that the Tribunal has reviewed the file in the above-captioned case and 

finds that:

A Joint Motion for Entry of Consent Judgment (Stipulation) was filed with no filing fee. 

You were, however, required to pay a fee for the filing of the Stipulation.

If you want the Tribunal to take action on the Stipulation, you are required to pay the 

$25.00 filing fee.

Entered: November 4, 2025

By: Tribunal Clerk

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. 25-001793

Page 2 of 3

The Huntington National Bank, 

Petitioner,

 MICHIGAN TAX TRIBUNAL

 SMALL CLAIMS DIVISION

v 

MTT Docket No. 25-001793

City Of Albion,

Respondent.

NOTICE OF NO ACTION

TAKE NOTICE that the Tribunal has reviewed the file in the above-captioned case and 

finds that:

A Joint Motion for Entry of Consent Judgment (Stipulation) was filed with no filing fee. 

You were, however, required to pay a fee for the filing of the Stipulation.

If you want the Tribunal to take action on the Stipulation, you are required to pay the 

$25.00 filing fee.

Entered: November 4, 2025

By: Tribunal Clerk

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 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

The Huntington National Bank, 

Petitioner,

 MICHIGAN TAX TRIBUNAL

 SMALL CLAIMS DIVISION

v 

MTT Docket No. 25-001793

City Of Albion,

Respondent.

NOTICE OF NO ACTION

TAKE NOTICE that the Tribunal has reviewed the file in the above-captioned case and 

finds that:

A Joint Motion for Entry of Consent Judgment (Stipulation) was filed with no filing fee. 

You were, however, required to pay a fee for the filing of the Stipulation.

If you want the Tribunal to take action on the Stipulation, you are required to pay the 

$25.00 filing fee.

Entered: November 4, 2025

By: Tribunal Clerk

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

These are text excerpts, not the complete document. Text recognition and reading order can contain errors. Check the PDF for complete wording, formatting, and context.

Page 1

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

The Huntington National Bank 

LANSING 

DIRECTOR 

, 

MICHIGAN TAX TRIBUNAL 

Vv 

City of Albion 

Petitioner(s) 

MTT Docket No.25-001793 

1. 

2. 

Respondent(s) 

STIPULATION FOR ENTRY OF CONSENT JUDGMENT 

(VALUATION) 

The subject property is in Calhoun 

County. 

Parcel Number: 13-51-005-812-00 

. 

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

Form addressing all other parcels at issue.) 

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

of Review are: 

Tax year 

Assessed Value (AV) 

| Taxable Value (TV) 

2025 

176,300 

j 

158,052 

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

settlement purposes are: 

Tax year 

True Cash Value 

AV 

TV 

2025 

290,000 

145,000 

145,000 

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.) 

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 48909 

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

Page 2

Curtis Kimbrell

October 22,2025

MTT Docket No. 25-001793 

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 to the withdrawal of tax year(s) 

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

Printed Name:__ 

Curtis Kimbrell 

Date: 

October 22,2025 

Signature of Respondent's authorized representative: 

y 

Printed Name: Daniel Currie 

Date: October 22, 2025

These are text excerpts, not the complete document. Text recognition and reading order can contain errors. Check the PDF for complete wording, formatting, and context.

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

The Huntington National Bank,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 25-001793

City Of Albion,

Respondent.

NOTICE OF FILING

TAKE NOTICE that a Small Claims answer has been filed and the electronic copy of the 

answer can be reviewed by utilizing the Docket Lookup on the Tribunal’s website. 

Unless Respondent was defaulted, this case is ready to be scheduled for a Small 

Claims hearing and will be scheduled in the normal course of scheduling. You will 

receive a Notice of Hearing from the Tribunal by e-mail if you have identified an email 

address in the petition or other documentation. The Notice of Hearing will inform you of 

the date, time, and location of your hearing (note that your hearing will likely be 

conducted by telephone). Please read the Notice of Hearing as it includes important 

information.

EVIDENCE: Parties are required to submit all evidence to the Tribunal and send a copy 

to the opposing party at least 21 days before the hearing date even if the documents 

had been submitted to the local Board of Review or the Michigan Department of 

Treasury. If the documents are not timely submitted to the Tribunal and served on the 

opposing party, the documents may be excluded. Documents may be filed with the 

Tribunal by mail or through the Tribunal’s e-filing system. Documents may be sent to the 

opposing party by mail or by e-mail, if the parties agree to service by e-mail.

Alternate Dispute Resolution Options

INFORMAL SETTLEMENT CONFERENCE: Parties have the option of handling this 

case through an informal settlement conference. An informal settlement conference 

is a meeting between the parties and/or their representatives to discuss the issues in a 

case in an effort to settle the case. This process may be an alternative to a hearing with 

a judge and may result in the parties’ filing a Joint Stipulation for Entry of Consent 

Judgment. Visit the Tribunal’s ADR webpage for more information.

NOTE: The parties may not request an informal settlement conference to discuss an 

appeal of a principal residence exemption that was denied by either the Michigan 

Department of Treasury or a County. Also, state taxes levied by the Michigan 

Department of Treasury, such as income taxes, are not subject to the informal 

settlement conference process.

Page 2

MTT Docket No. 25-001793

Page 2 of 6

MEDIATION: Parties have the option of handling this case through mediation. 

Mediation is a voluntary process where a mediator facilitates communication between 

the parties, assists in identifying issues, and helps explore solutions to promote a 

mutually acceptable settlement. This process may be an alternative to a hearing with a 

judge and may result in the parties’ filing a Joint Stipulation for Entry of Consent 

Judgment. Visit the Tribunal’s ADR webpage for more information.

If you have any questions, please contact the Tribunal by phone at (517) 335-9760 or 

email taxtrib@michigan.gov.

By: Tribunal Clerk

Entered: September 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 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

The Huntington National Bank,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 25-001793

City Of Albion,

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,

Page 4

MTT

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Page 1

Printed on

07/21/2025

Parcel Number:

51-005-812-00

Jurisdiction:

CITY OF ALBION

County: Calhoun

Grantor

Grantee

Sale

Price 

Sale

Date

Inst.

Type

Terms of Sale

Liber

& Page

Verified

By

Prcnt.

Trans.

GREAT LAKES NATIONAL BANK CHEMICAL BANK SOUTH

400,000

11/20/1998

WD

03-ARM'S LENGTH

2091/493

PROPERTY TRANSFER

100

Property Address

1301 N EATON ST

Owner's Name/Address

CHEMICAL BANK SOUTH

FACILITY DEPARTMENT

PO BOX 610287

525 WATER STREET

PORT HURON, MI 48061

Tax Description

ALBION CITY, ASSESSORS PLAT OF HARTWELL

ADDITION LOTS 112 -113 -114 & 115. (1301

N EATON ST)

Comments/Influences

2000 COMPLETED 120 SF ADDITION

11:34:34 06 FEB 1998 - SAMSADD OMITTED

OUTDOOR LIGHTING08:55:29 15 MAY 1996 -

SAMSNO CHANGE PER 95 BOR15:21:26 13 JUL

1994 - SAMS13:56:28 28 JUL 1993 -

SAMS10:04:57 16 NOV 1992 - SAMS

Class: COMMERCIAL-IMPROV Zoning: MU

Building Permit(s)

Date

Number

Status

School: MARSHALL SD (ALBION DEBT)

P.R.E. 0% 

MAP#: 

2025 Est TCV 352,617 TCV/TFA: 161.90

X Improved

Vacant

Public

Improvements

Dirt Road

Gravel Road

X Paved Road

X Storm Sewer

Sidewalk

X Water

X Sewer

X Electric

X Gas

X Curb

Street Lights

Standard Utilities

Underground Utils.

Topography of 

Site

Level

Rolling

Low

High

Landscaped

Swamp

Wooded

Pond

Waterfront

Ravine

Wetland

Flood Plain

Who When What

DEB 05/07/1996

INSPECTED

DEB 10/14/1996

DATA ENTER

Land Value Estimates for Land Table 102.102-COMMERCIAL OTHER

 * Factors *

Description Frontage Depth Front Depth Rate %Adj. Reason Value

 MINIMUM SITE 264.00 0.00 0.7169 0.0000 0 0 NOT USED FOR VA 00

VALUE BY LOCATION UP TO.7 AVG 0.70 Acres 80,000 100 

VALUE BY LOCATION 0.7 - 2 LOW 0.30 Acres 13,000 100 

264 Actual Front Feet, 1.00 Total Acres Total Est. Land Value = 59,900

Land Improvement Cost Estimates

Description Rate Size % Good Cash Value

D/W/P: Asphalt Paving 3.21 30000 40 38,520

D/W/P: 5in Ren. Conc. 9.26 1704 80 12,623

Unit in Place Item(s)

Description Rate Size % Good Cash Value

 CONCRETE 3-1/2" 3.04 440 55 736

Commercial Local Cost Land Improvements

Description Rate Size % Good Arch Mult Cash Valu

 SPOTLIGHTS 185.00 4 57 108 45

 METAL POLES,PER LF 55.00 40 57 108 1,36

 Total Estimated Land Improvements True Cash Value = 53,702

Year

Land

Value 

Building

Value 

Assessed

Value 

Board of

Review 

Tribunal/

Other 

Taxable

Value 

2025

30,000

146,300

176,300

158,052C

2024

30,000

123,300

153,300

153,300S

2023

25,200

152,300

177,500

168,499C

2022

25,200

152,400

177,600

160,476C

Page 2

Commercial/Industrial Building/Section 1 of 1

Parcel Number:

51-005-812-00

Printed on

07/21/2025

Desc. of Bldg/Section

Calculator Occupancy

Banks - Central

Class: C

Floor Area: 2,178

Gross Bldg Area: 2,178

Stories Above Grd: 1

Average Sty Hght: 9

Bsmnt Wall Hght: 8

Depr. Table : 2%

Effective Age : 32

Physical %Good : 52

Func. %Good : 100

Economic %Good : 100

1974 Year Built

1998 Remodeled

15 Overall Bldg

Height

Comments:

Construction Cost

Fa High

Fa Above Ave.

Fa Ave.

Fa

Low

** ** Calculator Cost Data ** **

Quality: Good 

Heat#1: Package Heating & Cooling 100

Heat#2: Package Heating & Cooling 0%

Ave. SqFt/Story: 2178

Ave. Perimeter: 200

Has Elevators: False

*** Basement Info ***

Area:

Perimeter: 180

Type:

Heat: Forced Air Furnace

* Mezzanine Info *

Area #1:

Type #1: Office

Area #2:

Type #2: Office

* Sprinkler Info *

Area:

Type: Average

Cost Estimates for Commercial/Industrial Building/Section: 1 Built 1974

 

Costs are taken from the Banks - Central cost schedules.

<<<<< Calculator Cost Computations >>>>>

 Class: C Quality: Good

Stories: 1 Story Height: 9 Perimeter: 200

Overall Building Height: 15

 

Base Rate for Upper Floors = 262.62

(10) Heating system: Package Heating & Cooling Cost/SqFt: 26.35 100%

Adjusted Square Foot Cost for Upper Floors = 288.97

 

Total Floor Area: 2,178 Base Cost New of Upper Floors = 629,377

 

 Reproduction/Replacement Cost = 629,377

Eff.Age:32 Phy.%Good/Abnr.Phy./Func./Econ./Overall %Good: 52 /100/100/100/52.0

 Total Depreciated Cost = 327,276

 

Lump Sum Items Rate Quantity Arch %Good Depr.Cost

 DRIVE-UP WINDOW 9277.26 1 1.00 48 4,453

 PNEUMATIC UNITS 24473.78 3 1.00 48 35,242

 CONC COVERED PORCH 10.42 153 1.00 48 765

 CANOPY 22.25 975 1.00 48 10,413

 CANOPY 22.25 689 1.00 48 7,359

 

ECF (201-COMMERCIAL OTHER) 0.620 => TCV of Bldg: 1 = 239,015

 Replacement Cost/Floor Area= 288.97 Est. TCV/Floor Area= 109.74

 (1) Excavation/Site Prep:

 (2) Foundation:

Footings

F Poured Conc

Fa Brick/Stone Fa Block

 (3) Frame:

 (4) Floor Structure:

 (5) Floor Cover:

 (6) Ceiling:

 (7) Interior:

 (8) Plumbing:

Fal Many

Fal Average

Fal Few

Fal Above Ave. Fal Typical

Fal None

Total Fixtures

Urinals

3-Piece Baths

Wash Bowls

2-Piece Baths

Water

Page 3

Parcel

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Page 1

Valuation Report

AssessmentRoll Roll: CITY

OF ALBION 2025

07/21/2025

12:10 PM

51-005-812-00 2025 Est. T.C.V. CHEMICAL BANK SOUTH 

Property Class: 201 1301 N EATON ST 

Map #: CITY OF ALBION ALBION, MI 49224 

Land Value Estimates for Land Table 102.102-COMMERCIAL OTHER

 * Factors *

Description Frontage Depth Front Depth Rate %Adj. Reason Value

 MINIMUM SITE 264.00 0.00 0.7169 0.0000 0 0 NOT USED FOR VA 00

VALUE BY LOCATION UP TO.7 AVG 0.70 Acres 80,000 100 56,000

VALUE BY LOCATION 0.7 - 2 LOW 0.30 Acres 13,000 100 3,900

264 Actual Front Feet, 1.00 Total Acres Total Est. Land Value = 59,900

Land Improvement Cost Estimates

Description Rate Size % Good Cash Value

D/W/P: Asphalt Paving 3.21 30000 40 38,520

D/W/P: 5in Ren. Conc. 9.26 1704 80 12,623

Unit in Place Item(s)

Description Rate Size % Good Cash Value

 CONCRETE 3-1/2" 3.04 440 55 736

Commercial Local Cost Land Improvements

Description Rate Size % Good Arch Mult Cash Value

 SPOTLIGHTS 185.00 4 57 108 459

 METAL POLES,PER LF 55.00 40 57 108 1,364

 Total Estimated Land Improvements True Cash Value = 53,702

Cost Estimates for Commercial/Industrial Building/Section: 1 Built 1974

 

Costs are taken from the Banks - Central cost schedules.

<<<<< Calculator Cost Computations >>>>>

 Class: C Quality: Good

Stories: 1 Story Height: 9 Perimeter: 200

Overall Building Height: 15

 

Base Rate for Upper Floors = 262.62

(10) Heating system: Package Heating & Cooling Cost/SqFt: 26.35 100%

Adjusted Square Foot Cost for Upper Floors = 288.97

 

Total Floor Area: 2,178 Base Cost New of Upper Floors = 629,377

 

 Reproduction/Replacement Cost = 629,377

Eff.Age:32 Phy.%Good/Abnr.Phy./Func./Econ./Overall %Good: 52 /100/100/100/52.0

 Total Depreciated Cost = 327,276

 

Lump Sum Items Rate Quantity Arch %Good Depr.Cost

 DRIVE-UP WINDOW 9277.26 1 1.00 48 4,453

 PNEUMATIC UNITS 24473.78 3 1.00 48 35,242

 CONC COVERED PORCH 10.42 153 1.00 48 765

 CANOPY 22.25 975 1.00 48 10,413

 CANOPY 22.25 689 1.00 48 7,359

 

ECF (201-COMMERCIAL OTHER) 0.620 => TCV of Bldg: 1 = 239,015

 Replacement Cost/Floor Area= 288.97 Est. TCV/Floor Area= 109.74

2025 Est. T.C.V. 51-005-812-00 = 352,617

Est. TCV/Total Floor Area = 161.90

2024 Assessed MBOR S.E.V. Base for Cap C.P.I.

 153,300 153,300 153,300 153,300 3.10

2025 New Eq. Adjustment Loss Additions Tax Adjustment Losses

 0 23,000 0 0 4752 0

2025 Assessed MBOR S.E.V. Capped ->Taxable<- PRE/MBT

 176,300 176,300 176,300 158,052 158,052 0

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Page 1

6. Assessor Change Reason(s):

1. TAXABLE VALUE:

4. STATE EQUALIZED VALUE (SEV):

2. ASSESSED VALUE:

3. TENTATIVE EQUALIZATION FACTOR:

ALBION CITY, ASSESSORS PLAT OF HARTWELL ADDITION LOTS 112 -113 -114 & 115. (1301 N EATON ST)

LEGAL DESCRIPTION:

The change in taxable value will increase/decrease your tax bill for the

year by approximately:

2025

Exempt As "Qualified Forest Property":

Exempt As "Development Property":

THIS IS NOT A TAX BILL

X No

Yes

Notice of Assessment, Taxable Valuation, and Property Classification

Michigan Department of Treasury,

1019 (Rev, 10-24)

ACCORDING TO MCL 211.34c THIS PROPERTY IS CLASSIFIED AS:

5. There WAS or WAS NOT a transfer of ownership on this property in 

ALBION, MI 49224

% Exempt As "Qualified Agricultural Property

PARCEL IDENTIFICATION

23,000

176,300

23,000

PROPERTY ADDRESS:

No

X

Yes

PRINCIPAL RESIDENCE EXEMPTION

OWNER'S NAME & ADDRESS/PERSON NAMED ON ASSESSMENT ROLL:

PARCEL NUMBER:

This form is issued under the authority of P.A. 206 of 1893, Sec. 211.24 (c) and Sec.211.34c, as amended. This is a model assessment notice to be used by the local assessor.

L-4400

FROM

51-005-812-00

CHEMICAL BANK SOUTH

FACILITY DEPARTMENT

PO BOX 610287

525 WATER STREET

PORT HURON, MI 48061

1301 N EATON ST

PRIOR YEAR'S CLASSIFICATION:

CURRENT TENTATIVE

AMOUNT YEAR:

PRIOR AMOUNT

YEAR:

CHANGE FROM

PRIOR YEAR TO

CURRENT YEAR

2024

2025

153,300

158,052

4,752

176,300

153,300

1.000

153,300

WAS NOT

2024

% Exempt As "Homeowners Principal Reside

.00%

% Exempt As "MBT Industrial Personal":

.00%

.00%

% Exempt As "MBT Commercial Personal":

.00%

Market Adjustment

$318

Commercial

Commercial

201 

201

CITY OF ALBION

112 W CASS ST

ALBION, MI 49224

The 2025 Inflation rate Multiplier is: 1.031

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

Name:

DANIEL CURRIE

Phone:

(517) 629-7192

Email Address:

ASSESSOR@CITYOFALBIONMI.GOV

March Board of Review Appeal Information.

THE MARCH BOARD OF REVIEW WILL BE HELD AT ALBION CITY HALL, LOCATED AT 112 WEST CASS STREET: MONDAY,

MARCH 10, 9:00 AM TO 12:00 PM & 6:00 PM TO 9:00 PM; FRIDAY, MARCH 14, 9:00 AM TO 12:00 PM & 1:00 PM TO 4:00 PM.

CONTACT THE ASSESSOR'S OFFICE FOR AN APPOINTMENT AT (517) 629-7192. WRITTEN APPEALS ARE ENCOURAGED AND

MUST BE RECEIVED BY FRIDAY, MARCH 14, 2025 BY 4:00 PM. POST MARK WILL NOT BE ACCEPTED.

The Board of Review will meet at the following dates and times:

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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. 25-001793

Section 1: Respondent’s Contact Information

Filer Type: Local Unit of Government City Of Albion (CALHOUN)

First Name

M.I.

Last Name/Company Name/Unit of Government

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

City or Town

State

Michigan

ZIP Code

Telephone Number

Fax Number

E-mail Address

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

First Name

Daniel

M.I.

K

Last Name

Currie

Firm Name (if any)

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

112 W Cass St

City or Town

Albion

State

Michigan

ZIP Code

49224

Telephone Number

517-629-7192

Fax Number

E-mail Address

dcurrie@wcaassessing.com

Section 3: Subject Property Information

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

No

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's valuations of the property were made using proper assessing procedures and accurately reflects the true cash values, assessed values, and taxable 

values of the property under law.

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)? No

If yes, check which BOR Petitioner attended: 

If no, was the Notice of Assessment properly sent to Petitioner prior to the March BOR? *Submit a copy of the Notice of Assessment with the Answer.

If the July or December BOR revised the assessment(s) at issue, did it have authority? 

If yes, cite the Board’s authority.

Was the assessment(s) at issue established as the result of a clerical error or mutual mistake of fact? No

If yes, explain.

Is Petitioner appealing from a State Tax Commission Order? 

If so, what is the issue date?

IF PETITIONER IS APPEALING THE UNCAPPING OF TAXABLE VALUE

When was the Notice of Uncapping, if applicable, issued?

Under what statutory section was the Taxable Value uncapped?

IF PETITIONER IS APPEALING THE DENIAL OF A POVERTY EXEMPTION

Did Petitioner request a Poverty Exemption at a BOR? 

If Yes, check which BOR Petitioner attended: 

List the date the BOR denied Petitioner’s Poverty Exemption:

IF PETITIONER IS APPEALING THE DENIAL OF AN EXEMPTION 

OTHER THAN POVERTY, PRINCIPAL RESIDENCE, OR QUALIFIED AGRICULTURAL EXEMPTIONS

Did Petitioner request the exemption at the BOR?

Page 3

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

ORLENE HAWKS

DIRECTOR

If Yes, check which BOR Petitioner attended:

Tax Year(s) denied:

List the date the exemption was denied:

What statutory section did Petitioner request the subject property be exempt?

IF PETITIONER IS APPEALING THE CLASSIFICATION OF PROPERTY

What do you believe the classification should be: 

Section 6: Valuation Information *Use the multiple parcel form for additional, contiguous parcels.

Parcel Identification Number:

51-005-812-00

Classification of Property:

Real 

Commercial

Current Assessed Value (also known as State Equalized Value) as established by the BOR:

176300

Current Taxable Value as established by the BOR:

158052

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

352600

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

176300

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

158052

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

Respondent or Attorney/Authorized Representative’s Signature: 

/s/ Daniel K Currie

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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 PETITION FORM

VALUATION / EXEMPTION / CLASSIFICATION APPEAL

MOAHR DOCKET NO. 

Do not use this form to appeal Principal Residence Exemption, Qualified Agricultural Exemption, Special Assessment, or Non-Property tax 

disputes.

Pursuant to Michigan Tax Tribunal Rule (TTR) 277(3), you MUST submit a copy of the notice giving rise to the appeal (e.g. Board of Review 

Decision or Notice of Uncapping) with this Small Claims Petition, if applicable. If you do not submit this document, you may be held in default.

Section 1: Petitioner’s Contact Information

Filer Type: Organization 

First Name

M.I.

Last Name/Company Name

The Huntington National Bank 

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

5555 Cleveland Ave

City or Town

Columbus

State

Ohio

ZIP Code

43231

Telephone Number

3176896630

Fax Number

E-mail Address

ckimbrell@dmainc.com

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

First Name

Curtis

M.I.

Franklyn

Last Name

Kimbrell

Firm Name (if any)

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

9229 Delegates Row

#375

Attn: Curtis Kimbrell

City or Town

Indianapolis

State

Indiana

ZIP Code

46240

Telephone Number

317-689-6630

Fax Number

317-689-6630

E-mail Address 

ckimbrell@dmainc.com

Section 3: Subject Property Information

How many parcels are you appealing?

1

If you are appealing more than one parcel, are they contiguous or adjoining? No

 *If no, you must file separate appeals for each non-contiguous or non-adjoining parcel.

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

1301 N Eaton St

Page 2

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

ORLENE HAWKS

DIRECTOR

Albion 

Michigan

49224

Taxing Authority (City or Township)

City Of Albion (CALHOUN)

County 

Calhoun

Section 4: Issues Being Appealed (check all that apply)

True Cash and Taxable Value

 

Section 5: Explain the Reason for this Appeal

The 2025 assessments imposed on the subject property and the taxes to be levied and collected are invalid because:

(a) The assessed value(s) and equalized assessment(s) imposed on the subject property are more than 50% of its true cash value in violation of the applicable 

statutory and constitutional limitations;

(b) The assessment is based on erroneous principles and information;

(c) The assessment is based on the misapplication of valuation principles, and

The assessment otherwise violates Petitioner’s rights. 

Section 6: Jurisdictional Issues

Year(s) you are appealing:

2025

Did you protest the assessment at a Board of Review (BOR)? No

If Yes, check which BOR you attended AND upload the BOR decision: 

If No, check the applicable reason(s):

Not required to attend

Did you request a Poverty Exemption at the BOR? 

If Yes, check which BOR considered your application AND upload the BOR decision: 

 March  July  December

If No, explain why:

Section 7: Valuation Information *Use the multiple parcel form for additional, contiguous parcels.

Parcel Identification Number: 51-005-812-00

Classification of Property:

Real

Commercial

Page 3

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

ORLENE HAWKS

DIRECTOR

Current Assessed Value (also known as State Equalized Value) as established by the BOR:

176300

Current Taxable Value as established by the BOR:

158052

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

200000 

Multiply the True Cash Value by .5 and enter here. This is your contention of Assessed Value (also known as State Equalized Value).

100000

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

Section 8: Classification Information *Only the MI Dep’t of Treasury may appeal this issue to the Tribunal*

Parcel Identification Number:

 

Current Classification of Property as established by Board of Review:

What do you believe is the property’s classification?

If improved property, how is the property currently being used?

If improved property, for what use was the property designed?

Fee Information

Does the subject property have a Principal Residence Exemption of at least 50% as of the date of the filing of this petition?

No

Are you appealing ONLY the denial of a Poverty Exemption?

No

If you answered yes to either or both of these questions, you are not required to pay any filing fees.

The filing fee is based on the greater of the State Equalized Value or

Page 4

STATE

These are text excerpts, not the complete document. Text recognition and reading order can contain errors. Check the PDF for complete wording, formatting, and context.

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

The Huntington National Bank,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 25-001793

City Of Albion,

Respondent.

NOTICE OF DOCKET NUMBER

TAKE NOTICE that a Small Claims petition has been filed and the above-noted docket 

number has been assigned to that petition. The assignment of the docket number does 

not mean that the Tribunal has authority over the petition or that the petition complies 

with the Tribunal’s rules. The docket number needs to be included on all documents 

submitted in this case.

Respondent shall file an answer to the petition within 28 days of the issuance of a 

copy of this Notice to Respondent. Tribunal answer forms are available on our 

website at www.michigan.gov/taxtrib. Respondents must utilize the appropriate answer 

form. Failure to file the answer within the 28-day time frame may result in the 

placement of Respondent in default, as provided by TTR 281. Further, an electronic 

copy of the petition can be reviewed by utilizing the Docket Lookup Search on the 

Tribunal’s website.

By: __Tribunal Clerk_____

Entered: June 25, 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

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

SMALL CLAIMS DIVISION

v 

MTT Docket No. 25-001793

City Of Albion,

Respondent.

NOTICE OF DOCKET NUMBER

TAKE NOTICE that a Small Claims petition has been filed and the above-noted docket 

number has been assigned to that petition. The assignment of the docket number does 

not mean that the Tribunal has authority over the petition or that the petition complies 

with the Tribunal’s rules. The docket number needs to be included on all documents 

submitted in this case.

Respondent shall file an answer to the petition within 28 days of the issuance of a 

copy of this Notice to Respondent. Tribunal answer forms are available on our 

website at www.michigan.gov/taxtrib. Respondents must utilize the appropriate answer 

form. Failure to file the answer within the 28-day time frame may result in the 

placement of Respondent in default, as provided by TTR 281. Further, an electronic 

copy of the petition can be reviewed by utilizing the Docket Lookup Search on the 

Tribunal’s website.

By: __Tribunal Clerk_____

Entered: June 25, 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

These are text excerpts, not the complete document. Text recognition and reading order can contain errors. Check the PDF for complete wording, formatting, and context.

Page 1

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

ORLENE HAWKS

DIRECTOR

PROPERTY TAX APPEAL PETITION FORM

VALUATION / EXEMPTION / CLASSIFICATION APPEAL

MOAHR DOCKET NO. 

Do not use this form to appeal Principal Residence Exemption, Qualified Agricultural Exemption, Special Assessment, or Non-Property tax 

disputes.

Pursuant to Michigan Tax Tribunal Rule (TTR) 277(3), you MUST submit a copy of the notice giving rise to the appeal (e.g. Board of Review 

Decision or Notice of Uncapping) with this Small Claims Petition, if applicable. If you do not submit this document, you may be held in default.

Section 1: Petitioner’s Contact Information

Filer Type: Organization 

First Name

M.I.

Last Name/Company Name

The Huntington National Bank 

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

5555 Cleveland Ave

City or Town

Columbus

State

Ohio

ZIP Code

43231

Telephone Number

3176896630

Fax Number

E-mail Address

ckimbrell@dmainc.com

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

First Name

Curtis

M.I.

Franklyn

Last Name

Kimbrell

Firm Name (if any)

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

9229 Delegates Row

#375

Attn: Curtis Kimbrell

City or Town

Indianapolis

State

Indiana

ZIP Code

46240

Telephone Number

317-689-6630

Fax Number

317-689-6630

E-mail Address 

ckimbrell@dmainc.com

Section 3: Subject Property Information

How many parcels are you appealing?

1

If you are appealing more than one parcel, are they contiguous or adjoining? No

 *If no, you must file separate appeals for each non-contiguous or non-adjoining parcel.

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

1301 N Eaton St

Page 2

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

ORLENE HAWKS

DIRECTOR

Albion 

Michigan

49224

Taxing Authority (City or Township)

City Of Albion (CALHOUN)

County 

Calhoun

Section 4: Issues Being Appealed (check all that apply)

True Cash and Taxable Value

 

Section 5: Explain the Reason for this Appeal

The 2025 assessments imposed on the subject property and the taxes to be levied and collected are invalid because:

(a) The assessed value(s) and equalized assessment(s) imposed on the subject property are more than 50% of its true cash value in violation of the applicable 

statutory and constitutional limitations;

(b) The assessment is based on erroneous principles and information;

(c) The assessment is based on the misapplication of valuation principles, and

The assessment otherwise violates Petitioner’s rights. 

Section 6: Jurisdictional Issues

Year(s) you are appealing:

2025

Did you protest the assessment at a Board of Review (BOR)? No

If Yes, check which BOR you attended AND upload the BOR decision: 

If No, check the applicable reason(s):

Not required to attend

Did you request a Poverty Exemption at the BOR? 

If Yes, check which BOR considered your application AND upload the BOR decision: 

 March  July  December

If No, explain why:

Section 7: Valuation Information *Use the multiple parcel form for additional, contiguous parcels.

Parcel Identification Number: 51-005-812-00

Classification of Property:

Real

Commercial

Page 3

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

ORLENE HAWKS

DIRECTOR

Current Assessed Value (also known as State Equalized Value) as established by the BOR:

176300

Current Taxable Value as established by the BOR:

158052

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

200000 

Multiply the True Cash Value by .5 and enter here. This is your contention of Assessed Value (also known as State Equalized Value).

100000

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

Section 8: Classification Information *Only the MI Dep’t of Treasury may appeal this issue to the Tribunal*

Parcel Identification Number:

 

Current Classification of Property as established by Board of Review:

What do you believe is the property’s classification?

If improved property, how is the property currently being used?

If improved property, for what use was the property designed?

Fee Information

Does the subject property have a Principal Residence Exemption of at least 50% as of the date of the filing of this petition?

No

Are you appealing ONLY the denial of a Poverty Exemption?

No

If you answered yes to either or both of these questions, you are not required to pay any filing fees.

The filing fee is based on the greater of the State Equalized Value or

Page 4

STATE

These are text excerpts, not the complete document. Text recognition and reading order can contain errors. Check the PDF for complete wording, formatting, and context.