Tsm Rental Properties LLC Petitioner V Township Of Chikaming Respondent

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

TSM Rental Properties LLC

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

1201 Flint Ridge Trail

City or Town

Georgetown

State

 Texas

ZIP Code

78628

Telephone Number

(515) 201-3943

E-mail Address

tlmeredith81@gmail.com

Petitioner’s Attorney/Authorized Representative’s Contact Information, if any:

First Name

Sally

M.I.

A.

Last Name

Taylor

Firm Name (if any)

Passaro, Kahne, Taylor, Thompson & Pierangeli Law Offices, PLLC

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

685 W. Main Street

City or Town

Benton Harbor

State

 Michigan

ZIP Code

49022

Telephone Number

(269) 983-0325

E-mail Address

sally@passarokahne.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)

Prusa Road

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

Union Pier

County

Berrien

State

Michigan

ZIP Code

49129

Taxing Authority (City or Township)

Township Of Chikaming (BERRIEN)

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

True Cash and Taxable Values

 

Please Explain the Reason for this Appeal:

On September 15, 2025, Petitioner purchased parcel 11-07-0030-0075-20-4 through a third party, long-arm transaction. The purchase price, representing fair 

market value of the property was $280,000. Accordingly, the taxable value and the assessed value should be one-half of the purchase price, 140,000.

Jurisdictional Issues:

Did you protest the assessment at a Board of Review? Yes

If Yes, check which Board of Review you attended: March

If No, please check the applicable reason(s):

Year(s) Under Appeal:

2026

 

Valuation Information for Each Parcel under Appeal:

Parcel Number:

11-07-0030-0075-20-4

Classification of Property: Real (check one)

Residential (check one)

Current Assessed Value as established by the Board of Review:

240000

Current Taxable Value as established by the Board of Review:

Page 3

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA 

DIRECTOR

3 of 3

240000

What do you believe is the fair market value?

280000

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

140000

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

140000

 

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

Petitioner’s Signature: 

/s/ Sally A. Taylor

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.

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

TSM Rental Properties LLC,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 26-002754

Township Of Chikaming,

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: October 5, 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

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

TSM Rental Properties LLC,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 26-002754

Township Of Chikaming,

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: October 5, 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.

Page 1

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

PROPERTY TAX APPEAL PETITION FORM 

VALUATION / UNCAPPING APPEAL 

MTT DOCKET NO. 

o- DOF SH 

Petitioner's Contact Information: 

Filer Type: 

Local Unit of Government: 

Organization 

First Name 

M.L 

Last Name 

TSM Rental Properties LLC 

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

1201 Flint Ridge Trail 

City or Town 

State 

ZIP Code 

Georgetown 

Texas 

78628 

Telephone Number 

(515) 201-3943 

E-mail Address 

timeredith81@gmail.com 

Petitioner's Attorney/Authorized Representative’s Contact Information, if any: 

First Name 

M.L 

Last Name 

Sally 

A. 

Taylor 

Firm Name (if any) 

Passaro, Kahne, Taylor, Thompson & Pierangeli Law Offices, PLLC 

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

685 W. Main Street 

City or Town 

State 

ZIP Code 

Benton Harbor 

Michigan 

49022 

Telephone Number 

(269) 983-0325 

E-mail Address 

sally@passarokahne.com

Page 2

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

City or Town 

County 

State 

ZIP Code 

Union Pier 

Berrien 

Michigan 

49129 

Taxing Authority (City or Township) 

Township OF Chikaming (BERRIEN) 

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

True Cash and Taxable Values 

Please Explain the Reason for this Appeal: 

On September 15, 2025, Petitioner purchased parcel 11-07-0030-0075-20-4 through a third party, long-arm transaction. The purchase price, representing fair 

market value of the property was $280,000. Accordingly, the taxable value and the assessed value should be one-half of the purchase price, 140,000. 

Jurisdictional Issues: 

Did you protest the assessment at a Board of Review? 

Yes 

If Yes, check which Board of Review you attended: 

March 

If No, please check the applicable reason(s): 

Year(s) Under Appeal: 

2026

Page 3

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

240000 

What do you believe is the fair market value? 

280000 

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

140000 

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

140000 

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

Petitioner's Signature: 

/s/ sally 

A. Taylor 

Attorney or Authorized Agent's Signature: 

ss! Joo AA 

(P5103s) 

Sel 

7 

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. 

$100,000.01 to $500,000.00. 

More than $500,000... 

$125.00 

$250.00 

$200.00 

N/A 

...§ 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.

Page 1

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA

DIRECTOR

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

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

MICHIGAN TAX TRIBUNAL

Docket Number: 26-002754

Is this case currently pending in the Small Claims Division? Yes

Party Filing Document 

Petitioner

Files

Document Type: Documentation

Attachment File Name: MTT Petition (2026-07-22) re.TSM Rental Properties Fully Signed

Fee Information

Filing Fee: $ 0.00

Payment Information

Payment: $ 0.00

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

04/06/2026 

05:59 

PM 

2026 BOARD OF REVIEW DECISION 

FROM 

CHIKAMING TOWNSHIP ASSESSOR 

13535 RED ARROW HIGHWAY 

HARBERT, MI 49115 

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

PROPERTY IDENTIFICATION: (Parcel Code required. Property address 

and legal description optional.): 

07-0030-0075-20-4 

PRUSA RD 

TSM RENTAL PROPERTIES LLC 

1201 FLINT RIDGE TRAIL 

COM 519.5'E & 1290'NOODEGI4'E OF SW COR FRL SEC 30 

GEORGETOWN, TX 78628 

T7S R20W TH NOODEG 14'E 542.5 TH SWLY ALONG SLY R/W 

OF RAILROAD 737.5'TI1 E 495.8TO POB 

THIS PROPERTY IS CLASSIFIED 

402 (RESIDENTIAL-VACANT) 

Thank you for attending this years March Board of Review. The Board has reviewed the information you supplied and the data necessary 

to compute your assessment and taxable value. 

The Board has completed their review of parcel number 07-0030-0075-20-4 

They have made the following determination based on the information you supplied. 

Board of Review Comments 

BRING TO FAIR MARKET 

[2026 

ORIGINAL ASSESSED VALUE 

433,200 

| 

[2026 

"BOARD OF REVIEW" ASSESSED VALUE 

240,000 

| 

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

[2026 ORIGINAL TAXABLE VALUE 

433,200 

| 

[2026 "BOARD OF REVIEW" TAXABLE VALUE 

240,000 

| 

[2026 PRINCIPAL RESIDENCE EXEMPTION/QUALIFIED AG 

0.0000 

B 

Please feel free to contact the assessor at the address listed above or call if you have any questions. 

"Effective March 1, 2013, the Tribunal is no longer able to accept Small Claims letter appeals. Rather, you are required to file a petition to 

initiate a new Small Claims appeal. Petition forms are available on this website." 

http://www.michigan.gov/taxtrib/0,4677,7-187-38254---,00.html

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

MICHIGAN TAX TRIBUNAL

Docket Number: 26-002754

Is this case currently pending in the Small Claims Division? Yes

Party Filing Document 

Petitioner

Files

Document Type: Documentation

Attachment File Name: BOR Decision 2026.TSM Rental Properties

Fee Information

Filing Fee: $ 0.00

Payment Information

Payment: $ 0.00

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

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

TSM Rental Properties LLC

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

1201 Flint Ridge Trail

City or Town

Georgetown

State

 Texas

ZIP Code

78628

Telephone Number

(515) 201-3943

E-mail Address

tlmeredith81@gmail.com

Petitioner’s Attorney/Authorized Representative’s Contact Information, if any:

First Name

Sally

M.I.

A.

Last Name

Taylor

Firm Name (if any)

Passaro, Kahne, Taylor, Thompson & Pierangeli Law Offices, PLLC

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

685 W. Main Street

City or Town

Benton Harbor

State

 Michigan

ZIP Code

49022

Telephone Number

(269) 983-0325

E-mail Address

sally@passarokahne.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)

Prusa Road

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

Union Pier

County

Berrien

State

Michigan

ZIP Code

49129

Taxing Authority (City or Township)

Township Of Chikaming (BERRIEN)

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

True Cash and Taxable Values

 

Please Explain the Reason for this Appeal:

On September 15, 2025, Petitioner purchased parcel 11-07-0030-0075-20-4 through a third party, long-arm transaction. The purchase price, representing fair 

market value of the property was $280,000. Accordingly, the taxable value and the assessed value should be one-half of the purchase price, 140,000.

Jurisdictional Issues:

Did you protest the assessment at a Board of Review? Yes

If Yes, check which Board of Review you attended: March

If No, please check the applicable reason(s):

Year(s) Under Appeal:

2026

 

Valuation Information for Each Parcel under Appeal:

Parcel Number:

11-07-0030-0075-20-4

Classification of Property: Real (check one)

Residential (check one)

Current Assessed Value as established by the Board of Review:

240000

Current Taxable Value as established by the Board of Review:

Page 3

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA 

DIRECTOR

3 of 3

240000

What do you believe is the fair market value?

280000

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

140000

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

140000

 

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

Petitioner’s Signature: 

/s/ Sally A. Taylor

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.