Record Finder / 26-001474-TT
Michigan
The Huntington National Bank Petitioner V City Of Hastings Respondent
- Petitioner
- The Huntington National Bank
- Respondent
- City Of Hastings
Case overview
- Docket number
- 26-001474-TT
- Status
- Answer Due
- CaseType
- SC Property
- Division
- Small Claims Division
- County
- Barry
- Judge
- No judge assigned
Docket history
| Line # | Subject | Filer | Line Ref | Enter Date/Post Mark | Fee | Related Item |
|---|---|---|---|---|---|---|
| 3 | Petition has been verified | PET | 1 | 09/01/2026 | Not recorded | Download |
| Not recorded | Not recorded | Not recorded | Not recorded | Not recorded | Not recorded | Download |
| 2 | Notice of Docket Number SC | Not recorded | Not recorded | 09/01/2026 | Not recorded | Download |
| 1 | A petition was received. | PET | Not recorded | 05/26/2026 | $250.00 | Download |
| Not recorded | Not recorded | Not recorded | Not recorded | Not recorded | Not recorded | Download |
Documents
HNB-Hastings 2022 2023 2024 Uncapping Petition 5-16-2026 - NOT A VALUATION APPEAL.pdfRead complete document text →
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Page 1
STATE OF MICHIGAN DEPARTMENT OF LICENSING & REGULATORY AFFAIRS MICHIGAN TAX TRIBUNAL The Huntington National Bank, MTT Docket No. 26-______-TT Petitioner, v City of Hastings, Respondent. ______________________________/ Michelle (Mikki) M. Silvey (P69494) Alex Morse Cameron Beckner DuCharme, McMillen & Associates, Inc. Representatives for Petitioner 9229 Delegates Row, Suite 375 Indianapolis, IN 46240 (317) 596-3260 msilvey@dmainc.com amorse@dmainc.com cbeckner@dmainc.com ______________________________/ ENTIRE TRIBUNAL PROPERTY TAX PETITION – MULTIPLE YEAR PETITION 1. Property Parcel No.: 08-55-201-108-00 2. The property identified above is real. 3. This appeal originated pursuant to a letter addressed to Petitioner from the City of Hastings dated April 21, 2026 regarding the uncapping of the 2022-2024 tax years, see attached.
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MTT Docket No. 26-______-TT Page 2 of 3 4. Petitioner owns and/or otherwise holds an interest in the parcels of property that are the subject of this appeal. 5. The property identified above is classified as 201 Commercial-Improved. 6. The assessment(s) at issue were not protested to Respondent’s March, July, or December Board of Review as a protest was not required. 7. The property or properties at issue are in Barry County. 8. The property identified above’s address is: 241 W State Street, Hastings, MI 49058. 9. The assessment(s) at issue were established by the: City of Hastings. 10. Petitioner’s legal residence or principal office address is: 5555 Cleveland Ave., Columbus, OH 43231 11. This appeal involves issues relating to the property’s true cash and taxable values and uncapping. 12. The tax years at issue are: 2022, 2023 & 2024. 13. The values for the property identified above as established by the Attached Assessor Affidavit Regarding Uncapping of Taxable Value are: Tax Year True Cash Value Assessed Value Taxable Value 2022 $1,043,200 $521,600 $521,600 2023 $1,052,400 $526,200 $526,600 2024 $958,200 $479,100 $479,100 14. Petitioner contends the values are no more than the following: Tax Year True Cash Value State Equalized Value Taxable Value 2022 $1,043,200 $521,600 $429,249 2023 $1,052,400 $526,200 $450,711 2024 $958,200 $479,100 $473,246
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MTT Docket No. 26-______-TT Page 3 of 3 15. The values in contention are: Tax Year True Cash Value State Equalized Value Taxable Value 2022 $0 $0 $92,351 2023 $0 $0 $75,889 2024 $0 $0 $5,854 16. The uncapping of the Subject Property for tax years 2022, 2023, and 2024 is unlawful because the June 4, 2021 transaction did not constitute a transfer of ownership under the General Property Tax Act. The transaction was a tax-free reorganization, specifically a merger, that falls within the exemption set forth in MCL 211.27a(7)(n). Accordingly, no uncapping event occurred, and Respondent’s retroactive adjustment of taxable value is contrary to law. Respectfully submitted, DuCharme, McMillen & Associates, Inc. Dated: May 26, 2026 By: ______________________________ Michelle (Mikki) M. Silvey (P69494) Petitioner’s Representative
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City of Hastings Michigan (269) 945-2468 201 E. State Street 49058 FAX (269) 948-9544 April 21, 2026 The Huntington National Bank 5555 Cleveland Ave Columbus, OH 43231 Re: 241 W State St Hastings, MI 49058 Parcel number 55-201-108-00 Dear Property Owner: The Assessot’s Office was recently made awate of a transfer of ownership, dated June 4, 2021, on the above- named propetty. A transfer of ownership is defined in MCL 211.27a. This part of the statute reads: “Upon a transfer of ownership of property after 1994, the property’s taxable value for the calendar year following the year of the transfer is the property’s state equalized valuation for the calendar year following the transfer.” This means that the taxable value becomes “uncapped” the year following the transfer of ownership, causing an increase in property taxes. This change is reflected the enclosed Michigan Department of Treasury form “Assessor Affidavit Regarding Uncapping of Taxable Value” for year 2022-2024. Upon receipt of this affidavit, the County Treasurer will make an adjustment to the 2022, 2023 and 2024 tax statements. This action can be appealed to the Michigan Tax Tribunal by filing an appeal within 35 days of receipt of this notice. Appeal forms are available online at www.michigan.gov/taxtrib. If you have any questions, please contact me at 269-945-9350. Thank you. Sincerely, (Coy Paula Jastifer City Assessor City of Hastings cc Michelle M Silvey, DuCharme, McMillan & Associates Toby Koenig, Bloom Sluggett, PC enc
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scpetition_valuation.pdfRead complete document text →
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Page 1
STATE OF MICHIGAN GRETCHEN WHITMER GOVERNOR DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS LANSING MARLON I. BROWN, DPA DIRECTOR 1 of 3 PROPERTY TAX APPEAL PETITION FORM VALUATION / UNCAPPING APPEAL MTT DOCKET NO. Petitioner’s Contact Information: Filer Type: Organization Local Unit of Government: First Name M.I. Last 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 9174887825 E-mail Address msilvey@dmainc.com Petitioner’s Attorney/Authorized Representative’s Contact Information, if any: First Name Michelle (Mikki) M.I. M Last Name Silvey Firm Name (if any) DuCharme, McMillen & Associates, Inc. Address (No., Street, P.O. Box or Rural Route) 9229 Delegates Row, Ste 375 City or Town Indianapolis State Michigan ZIP Code 46240 Telephone Number 917-488-7825 E-mail Address msilvey@dmainc.com Subject Property Information: How many parcels are you appealing? 1 If you are appealing more than one parcel, are they contiguous or adjoining? *If no, you must file separate appeals for each parcel N/A Property Address (No., Street) 241 W State Street
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STATE OF MICHIGAN GRETCHEN WHITMER GOVERNOR DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS LANSING MARLON I. BROWN, DPA DIRECTOR 2 of 3 City or Town Hastings County Barry State Michigan ZIP Code 49058 Taxing Authority (City or Township) City Of Hastings (BARRY) Check which of the following you are appealing: (check all that apply) Uncapping of Taxable Value Please Explain the Reason for this Appeal: The uncapping of the Subject Property for tax years 2022, 2023, and 2024 is unlawful because the June 4, 2021 transaction did not constitute a transfer of ownership under the General Property Tax Act. The transaction was a tax-free reorganization, specifically a merger, that falls within the exemption set forth in MCL 211.27a(7)(n). Accordingly, no uncapping event occurred, and Respondent’s retroactive adjustment of taxable value is contrary to law. Jurisdictional Issues: Did you protest the assessment at a Board of Review? No If Yes, check which Board of Review you attended: If No, please check the applicable reason(s): Appealing within 35 days of receipt of Notice of Uncapping Year(s) Under Appeal: 2022, 2023 & 2024 Valuation Information for Each Parcel under Appeal: Parcel Number: 08-55-201-108-00 Classification of Property: Real (check one) Commercial (check one)
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STATE OF MICHIGAN GRETCHEN WHITMER GOVERNOR DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS LANSING MARLON I. BROWN, DPA DIRECTOR 3 of 3 Current Assessed Value as established by the Board of Review: 521600 Current Taxable Value as established by the Board of Review: 521600 What do you believe is the fair market value? 1043200 Multiply the True Cash Value by .5 and enter here. This is your contention of Assessed Value. 521600 If you believe the Taxable Value differs from your contention of Assessed Value, enter your contention of Taxable Value. 429249 Electronic Signature *Typing your name below will serve as your signature Petitioner’s Signature: /s/ Michelle (Mikki) M. Silvey Attorney or Authorized Agent’s Signature: /s/ Fee Information: If you do not have a Principal Residence Exemption of at least 50% at the time of the filing of this petition, you are required to pay a filing fee for the filing of this appeal. The filing fee is based on the greater of State Equalized Value or Taxable Value in contention. If you are appealing more than one parcel, the parcel with the highest State Equalized Value or Taxable Value in contention will be used to determine your filing fee, plus $25.00 will be added for each additional parcel being appealed. Property tax appeal: Residential** Non-Residential SEV or TV in contention* Filing fee*** Filing Fee** $100,000 or less...........................................................................................$ 125.00 $250.00 $100,000.01 to $500,000.00.........................................................................$ 200.00 N/A More than $500,000…..................................................................................$ 300.00 N/A Does the subject property have a principal residence exemption of at least 50% as of the date of the filing of this petition? No
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SC_Notice_of_Docket_Number.2026-09-01_13-07-42.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 The Huntington National Bank, Petitioner, MICHIGAN TAX TRIBUNAL SMALL CLAIMS DIVISION v MTT Docket No. 26-001474 City Of Hastings, Respondent. NOTICE OF DOCKET NUMBER TAKE NOTICE that a Small Claims petition has been filed and the above-noted docket number has been assigned to that petition. The assignment of the docket number does not mean that the Tribunal has authority over the petition or that the petition complies with the Tribunal’s rules. The docket number needs to be included on all documents submitted in this case. Respondent shall file an answer to the petition within 28 days of the issuance of a copy of this Notice to Respondent. Tribunal answer forms are available on our website at www.michigan.gov/taxtrib. Respondents must utilize the appropriate answer form. Failure to file the answer within the 28-day time frame may result in the placement of Respondent in default, as provided by TTR 281. Further, an electronic copy of the petition can be reviewed by utilizing the Docket Lookup Search on the Tribunal’s website. By: Tribunal Clerk Entered: September 1, 2026 PROOF OF SERVICE I certify that a copy of the foregoing was sent on the entry date indicated above to the parties or their attorneys or authorized representatives, if any, utilizing either the mailing or email addresses on file, as provided by those parties, attorneys, or authorized representatives. By: Tribunal Clerk
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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. 26-001474 City Of Hastings, Respondent. NOTICE OF DOCKET NUMBER TAKE NOTICE that a Small Claims petition has been filed and the above-noted docket number has been assigned to that petition. The assignment of the docket number does not mean that the Tribunal has authority over the petition or that the petition complies with the Tribunal’s rules. The docket number needs to be included on all documents submitted in this case. Respondent shall file an answer to the petition within 28 days of the issuance of a copy of this Notice to Respondent. Tribunal answer forms are available on our website at www.michigan.gov/taxtrib. Respondents must utilize the appropriate answer form. Failure to file the answer within the 28-day time frame may result in the placement of Respondent in default, as provided by TTR 281. Further, an electronic copy of the petition can be reviewed by utilizing the Docket Lookup Search on the Tribunal’s website. By: Tribunal Clerk Entered: September 1, 2026 PROOF OF SERVICE I certify that a copy of the foregoing was sent on the entry date indicated above to the parties or their attorneys or authorized representatives, if any, utilizing either the mailing or email addresses on file, as provided by those parties, attorneys, or authorized representatives. By: Tribunal Clerk
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.
HNB-Hastings 2022 2023 2024 Uncapping Petition 5-16-2026 - NOT A VALUATION APPEAL.pdfRead complete document text →
Read document text excerpt
Page 1
STATE OF MICHIGAN DEPARTMENT OF LICENSING & REGULATORY AFFAIRS MICHIGAN TAX TRIBUNAL The Huntington National Bank, MTT Docket No. 26-______-TT Petitioner, v City of Hastings, Respondent. ______________________________/ Michelle (Mikki) M. Silvey (P69494) Alex Morse Cameron Beckner DuCharme, McMillen & Associates, Inc. Representatives for Petitioner 9229 Delegates Row, Suite 375 Indianapolis, IN 46240 (317) 596-3260 msilvey@dmainc.com amorse@dmainc.com cbeckner@dmainc.com ______________________________/ ENTIRE TRIBUNAL PROPERTY TAX PETITION – MULTIPLE YEAR PETITION 1. Property Parcel No.: 08-55-201-108-00 2. The property identified above is real. 3. This appeal originated pursuant to a letter addressed to Petitioner from the City of Hastings dated April 21, 2026 regarding the uncapping of the 2022-2024 tax years, see attached.
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MTT Docket No. 26-______-TT Page 2 of 3 4. Petitioner owns and/or otherwise holds an interest in the parcels of property that are the subject of this appeal. 5. The property identified above is classified as 201 Commercial-Improved. 6. The assessment(s) at issue were not protested to Respondent’s March, July, or December Board of Review as a protest was not required. 7. The property or properties at issue are in Barry County. 8. The property identified above’s address is: 241 W State Street, Hastings, MI 49058. 9. The assessment(s) at issue were established by the: City of Hastings. 10. Petitioner’s legal residence or principal office address is: 5555 Cleveland Ave., Columbus, OH 43231 11. This appeal involves issues relating to the property’s true cash and taxable values and uncapping. 12. The tax years at issue are: 2022, 2023 & 2024. 13. The values for the property identified above as established by the Attached Assessor Affidavit Regarding Uncapping of Taxable Value are: Tax Year True Cash Value Assessed Value Taxable Value 2022 $1,043,200 $521,600 $521,600 2023 $1,052,400 $526,200 $526,600 2024 $958,200 $479,100 $479,100 14. Petitioner contends the values are no more than the following: Tax Year True Cash Value State Equalized Value Taxable Value 2022 $1,043,200 $521,600 $429,249 2023 $1,052,400 $526,200 $450,711 2024 $958,200 $479,100 $473,246
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MTT Docket No. 26-______-TT Page 3 of 3 15. The values in contention are: Tax Year True Cash Value State Equalized Value Taxable Value 2022 $0 $0 $92,351 2023 $0 $0 $75,889 2024 $0 $0 $5,854 16. The uncapping of the Subject Property for tax years 2022, 2023, and 2024 is unlawful because the June 4, 2021 transaction did not constitute a transfer of ownership under the General Property Tax Act. The transaction was a tax-free reorganization, specifically a merger, that falls within the exemption set forth in MCL 211.27a(7)(n). Accordingly, no uncapping event occurred, and Respondent’s retroactive adjustment of taxable value is contrary to law. Respectfully submitted, DuCharme, McMillen & Associates, Inc. Dated: May 26, 2026 By: ______________________________ Michelle (Mikki) M. Silvey (P69494) Petitioner’s Representative
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City of Hastings Michigan (269) 945-2468 201 E. State Street 49058 FAX (269) 948-9544 April 21, 2026 The Huntington National Bank 5555 Cleveland Ave Columbus, OH 43231 Re: 241 W State St Hastings, MI 49058 Parcel number 55-201-108-00 Dear Property Owner: The Assessot’s Office was recently made awate of a transfer of ownership, dated June 4, 2021, on the above- named propetty. A transfer of ownership is defined in MCL 211.27a. This part of the statute reads: “Upon a transfer of ownership of property after 1994, the property’s taxable value for the calendar year following the year of the transfer is the property’s state equalized valuation for the calendar year following the transfer.” This means that the taxable value becomes “uncapped” the year following the transfer of ownership, causing an increase in property taxes. This change is reflected the enclosed Michigan Department of Treasury form “Assessor Affidavit Regarding Uncapping of Taxable Value” for year 2022-2024. Upon receipt of this affidavit, the County Treasurer will make an adjustment to the 2022, 2023 and 2024 tax statements. This action can be appealed to the Michigan Tax Tribunal by filing an appeal within 35 days of receipt of this notice. Appeal forms are available online at www.michigan.gov/taxtrib. If you have any questions, please contact me at 269-945-9350. Thank you. Sincerely, (Coy Paula Jastifer City Assessor City of Hastings cc Michelle M Silvey, DuCharme, McMillan & Associates Toby Koenig, Bloom Sluggett, PC enc
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‘sun Buixe] pajosye [|e Jo SIaINseal] dy} pue ‘Jainseal | Ano; ual edag uojezieng3 1aumQ Apadold :0) saidoD 6695-4 “ON UopeDUHBD)| MrhegA ot Ti ajeq| . *) RA Jossassy payipa)) Jo amnjeubis ay} 0} ‘anJ) S| UOHEWIOMI BAOGE BY} Jey) wie Agasay op sbunsey WW “abpajmouy Aw Jo }saq 10 AND ay} 10} Jossasse payiad ay) Buiaq ‘Ianser-suliALo ened ‘| “JaInseal)] ay) Aq ‘s|qeoidde uaym ‘pappe aq ISN 8sayL ‘}SaIsjul pu. ‘saljeuad 'saa) UONOS||09 SPN|DU JOU SSOP JABPIYE SIU} JO uoNoas AAS] YL :ILON 21'896'62 80°90€'S $9299'vC IejoL ECIEZK] vLLYS') 06°€61°L SBunseH 30 AD) [W114 c0'88 L1'60% ~BUpjUIS SH 09'62L'€ 2L'v8S 8¥'G/ST 1920 AsH 202826 LYEVO'L 19'8€9'2 Bunersdo asH 09'6ZL°€ L1PSeg 6¥'6.5'C Xe] uoneanp3 ajelg 66°2G1°1 €0°602 96'256 asl Aueg Vv.°0€0'Y SO'ELL 60°LLE'E Runog Aueg pajoalod 3sea108(/asealdu| uolj03LI0) alo)eg pajoalod asea109(/asealoy| UOIj93110) 210439 10 Junowy 10 Junowy IVHENLINOIYOY A3I4ITYND-NON ANY AY3LSINWOH-NON AVANLINOINOY A314IMYND ANY AY3LSIWOH yun Buixe | 009125 1G€'26 6vZ 62 uojjen|eA sjqexe | 009'k2S uoljen|e/\ pazilenb3 ajelg| paaLod ©sea108(]/asealdu| uondalI0) aiojeg pajoanod 9sB8109(Q/as8aIoU| U0lj9aLI0Y 2i0jeg TOUISIq [00UdS aly
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‘s
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.
scpetition_valuation.pdfRead complete document text →
Read document text excerpt
Page 1
STATE OF MICHIGAN GRETCHEN WHITMER GOVERNOR DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS LANSING MARLON I. BROWN, DPA DIRECTOR 1 of 3 PROPERTY TAX APPEAL PETITION FORM VALUATION / UNCAPPING APPEAL MTT DOCKET NO. Petitioner’s Contact Information: Filer Type: Organization Local Unit of Government: First Name M.I. Last 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 9174887825 E-mail Address msilvey@dmainc.com Petitioner’s Attorney/Authorized Representative’s Contact Information, if any: First Name Michelle (Mikki) M.I. M Last Name Silvey Firm Name (if any) DuCharme, McMillen & Associates, Inc. Address (No., Street, P.O. Box or Rural Route) 9229 Delegates Row, Ste 375 City or Town Indianapolis State Michigan ZIP Code 46240 Telephone Number 917-488-7825 E-mail Address msilvey@dmainc.com Subject Property Information: How many parcels are you appealing? 1 If you are appealing more than one parcel, are they contiguous or adjoining? *If no, you must file separate appeals for each parcel N/A Property Address (No., Street) 241 W State Street
Page 2
STATE OF MICHIGAN GRETCHEN WHITMER GOVERNOR DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS LANSING MARLON I. BROWN, DPA DIRECTOR 2 of 3 City or Town Hastings County Barry State Michigan ZIP Code 49058 Taxing Authority (City or Township) City Of Hastings (BARRY) Check which of the following you are appealing: (check all that apply) Uncapping of Taxable Value Please Explain the Reason for this Appeal: The uncapping of the Subject Property for tax years 2022, 2023, and 2024 is unlawful because the June 4, 2021 transaction did not constitute a transfer of ownership under the General Property Tax Act. The transaction was a tax-free reorganization, specifically a merger, that falls within the exemption set forth in MCL 211.27a(7)(n). Accordingly, no uncapping event occurred, and Respondent’s retroactive adjustment of taxable value is contrary to law. Jurisdictional Issues: Did you protest the assessment at a Board of Review? No If Yes, check which Board of Review you attended: If No, please check the applicable reason(s): Appealing within 35 days of receipt of Notice of Uncapping Year(s) Under Appeal: 2022, 2023 & 2024 Valuation Information for Each Parcel under Appeal: Parcel Number: 08-55-201-108-00 Classification of Property: Real (check one) Commercial (check one)
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STATE OF MICHIGAN GRETCHEN WHITMER GOVERNOR DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS LANSING MARLON I. BROWN, DPA DIRECTOR 3 of 3 Current Assessed Value as established by the Board of Review: 521600 Current Taxable Value as established by the Board of Review: 521600 What do you believe is the fair market value? 1043200 Multiply the True Cash Value by .5 and enter here. This is your contention of Assessed Value. 521600 If you believe the Taxable Value differs from your contention of Assessed Value, enter your contention of Taxable Value. 429249 Electronic Signature *Typing your name below will serve as your signature Petitioner’s Signature: /s/ Michelle (Mikki) M. Silvey Attorney or Authorized Agent’s Signature: /s/ Fee Information: If you do not have a Principal Residence Exemption of at least 50% at the time of the filing of this petition, you are required to pay a filing fee for the filing of this appeal. The filing fee is based on the greater of State Equalized Value or Taxable Value in contention. If you are appealing more than one parcel, the parcel with the highest State Equalized Value or Taxable Value in contention will be used to determine your filing fee, plus $25.00 will be added for each additional parcel being appealed. Property tax appeal: Residential** Non-Residential SEV or TV in contention* Filing fee*** Filing Fee** $100,000 or less...........................................................................................$ 125.00 $250.00 $100,000.01 to $500,000.00.........................................................................$ 200.00 N/A More than $500,000…..................................................................................$ 300.00 N/A Does the subject property have a principal residence exemption of at least 50% as of the date of the filing of this petition? No
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.