Virginia Ave Properties LLC, 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

Virginia Ave Properties LLC,

Petitioner,

 MICHIGAN TAX TRIBUNAL

 

 SMALL CLAIMS DIVISION

v

MTT Docket No.: 25-003608

City Of Albion, 

Respondent.

NOTICE OF TELEPHONE HEARING

The Tribunal has scheduled a telephone hearing to be conducted as follows. Hearings are 

generally 30 minutes in length. 

HEARING DATE:

December 28, 2026 

HEARING TIME:

11:30 AM Eastern Time

JOIN BY PHONE:

1-248-509-0316

ACCESS CODE:

888752493 

 

This hearing will be held by telephone conference call with the Judge as the host. In order to join 

the hearing, call the phone number listed above at least 5 minutes prior to the hearing time. You 

will then be required to input the access code, followed by # to connect. The Tribunal judge will call 

in and join by phone at the hearing time. Failure to timely call in may result in the placement of a 

party or parties in default.

This is an important legal document. Please have someone translate the document.

Este es un documento legal importante. Por favor, haga traducir este documento.

এটি একটি গুরুত্বপূর্ণ আইনি দলিল, অনুগ্রহ করে কেউ দলিলটিকে অনুবাদ করুন।

.ﻫﺬﺍ ﻫﻮ ﻭﺛﻴﻘﺔ ﻗﺎﻧﻮﻧﻴﺔ ﻫﺎﻣﺔ ﻳﺮﺟﻰ ﻟﺪﻳﻚ ﺷﺨﺺ ﺗﺘﺮﺟﻢ ﺍﻟﻮﺛﻴﻘﺔ

Ito ay isang mahalagang legal na dokumento. Mangyari lamang na magkaroon ng isang tao isalin ang 

dokumento.

Page 2

MTT Docket No. 25-003608

Page 2 of 4

HEARING INFORMATION – PLEASE READ IMMEDIATELY

GENERAL INFORMATION: An impartial hearing will be conducted in accordance with the Michigan Tax 

Tribunal Rules (R 792.10201-R 792.10297) and the Michigan Administrative Procedures Act, MCL 24.201 et 

seq. The Michigan Rules of Evidence and the Michigan Court Rules may be applicable. Parties are expected 

to exercise proper respect and courtesy toward other parties, witnesses, and administrative law judges, which 

includes attending the hearing on time, silencing cell phones, and choosing a quiet, private location to 

participate in the hearing to limit distractions and ensure minimal background noise. The hearing may be 

recorded for notetaking purposes, but the recording is not a formal record, unless otherwise provided for by the 

Tribunal.

REPRESENTATION: You may have an attorney or anyone else of your choice represent you at the hearing. 

The Tribunal does not recommend or appoint representatives for you and will not pay for your representative.

WITNESSES: You may have anyone join you at the hearing to speak in support of your case. However, the 

time to present your case is limited and additional time may not be provided to accommodate witness 

testimony.

DOCUMENTATION: Parties are required to submit all documents in support of their contentions to both the 

Tribunal and the opposing party at least 21 days before the hearing date even if the documents were 

previously submitted to the local Board of Review or the Michigan Department of Treasury. If the 

documents are not timely submitted to both the Tribunal and the opposing party, the documents may be 

excluded. Documents may be submitted to the Tribunal by mail or through the Tribunal’s electronic filing (e-

filing) system. Documents may be sent to the opposing party by mail or by e-mail, if the parties agree to 

submission by e-mail. If sent by mail, the documents must be sent to the opposing party or their authorized 

representative at the address identified in the petition or answer for that party or authorized representative, 

unless the party or authorized representative filed an appearance or other documentation identifying a different 

mailing address. The documents do not need to be resubmitted after the Notice of Hearing if they were 

previously submitted to the Tribunal and the opposing party in this case.

If a hearing had previously been scheduled in this case and adjourned, and the adjournment order indicates 

that the parties are precluded from submitting any further documentary evidence, no further documentary 

evidence will be accepted even if filed and exchanged as indicated above.

INCLUSION OF SUBSEQUENT TAX YEARS: Subsequent tax year assessments are automatically included 

in valuation appeals once the assessment has been established for that tax year. For purposes of 

administrative efficiency, the Tribunal considers this date April 1st. As such, the parties should submit 

documentation and be prepared to discuss subsequent tax year assessments at hearings to be conducted on 

or after April 1st in a subsequent year. If the hearing is to be conducted prior to April 1st in a subsequent year, 

taxpayers are required to file a new petition and, if necessary, protest the subsequent tax year assessment at 

the March Board of Review for that year. 

MOTIONS/REQUESTS: A motion is a written request filed by a party asking the Tribunal to take certain action. 

The following motions and requests may be filed by either party regarding the scheduled hearing. Motions and 

requests may be submitted to the Tribunal by mail or through the Tribunal’s e-filing system. Motions and 

requests may be sent to the opposing party by mail or by e-mail, if the parties agree to submission by e-mail. If 

sent by mail, motions and requests must be sent to the opposing party or their authorized representative at the 

address identified in the petition or answer for that party or authorized representative, unless the party or 

authorized representative filed an appearance or other documentation identifying a different mailing address. 

1. Motion to Adjourn: Parties may request the hearing be rescheduled (i.e. adjourned). The motion must be 

submitted to both the Tribunal and the opposing party at least 28 days before the hearing unless there are 

emergency circumstances. The emergency circumstances must be detailed to justify the granting of

Page 3

MT

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

Virginia Ave Properties LLC,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 25-003608

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.

Users who file documents with the Michigan Tax Tribunal are advised that filed 

documents are public records and will appear for public viewing on the Tax 

Docket Lookup. Users who file documents are responsible for ensuring sensitive or 

personal identifying information is withheld or redacted. See TTR 209. If a user wishes 

to file a document for consideration by the Michigan Tax Tribunal and prevent its 

publication on the Tax Docket Lookup, the user MUST file a Motion for Protective Order 

under MCR 2.302(C)(8). If a Protective Order is issued, documents covered by the 

Order will not be published. Documents filed prior to the issuance of a Protective Order 

will be published.

The responsibility for excluding or redacting personal identifying information (PII) from 

all documents filed with or offered to the Tribunal rests solely with the parties and 

their attorneys. The Tribunal is not responsible for or required to review, redact, or 

screen documents at the time of filing for PII whether filed electronically or on paper. A 

party, representative, or interested person (i.e. third party not part of an appeal) may 

request that the Tribunal redact PII contained in a previously-filed document by

Page 2

MTT Docket No. 25-003608

Page 2 of 6

submitting a Request for Redactions. The Request for Redactions form will be 

available on the Entire Tribunal and Small Claims pages of our website. 

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.

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: November 26, 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

Virginia Ave Properties LLC,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 25-003608

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

Page 4

MTT

Page 5

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.

Page 1

Printed on

10/27/2025

Parcel Number:

51-014-192-00

Jurisdiction:

CITY OF ALBION

County: Calhoun

Grantor

Grantee

Sale

Price 

Sale

Date

Inst.

Type

Terms of Sale

Liber

& Page

Verified

By

Prcnt.

Trans.

FERRIS SUSAN

VIRGINIA AVE PROPERTIES L

29,000

01/31/2022

WD

03-ARM'S LENGTH

4628/0909

PROPERTY TRANSFER

100

JUDITH HELEN WILLIAMS TRU FERRIS SUE

1

01/31/2022

QC

16-LC PAYOFF

46280905

PROPERTY TRANSFER

100.00

WILLIAMS JUDITH H

FERRIS SUSAN

28,500

08/26/2019

QC

03-ARM'S LENGTH

0434/0707

DEED

WILLIAMS JUDITH H TRUST

FERRIS SUSAN

31,500

06/02/2015

PTA

03-ARM'S LENGTH

DEED

100.00

Property Address

407 BOOTH DR

Owner's Name/Address

VIRGINIA AVE PROPERTIES LLC

24772 J DR S

HOMER, MI 49245

Tax Description

WIENER'S ASSESSORS PLAT LOT 192. (407

BOOTH DRIVE) MCL 211.27 $2200 1994

Comments/Influences

11:46:41 06 FEB 1998 - SAMS12:46:59 20

MAY 1997 - SAMS09:33:39 09 APR 1996 -

SAMSINSPECTED 10/11/94 FOUND MATTHEW-GAST

IMPRON INTERIOR WORTH ABOUT $2 200 TCV,

usingdifference between EFF AGE = 1960

and effage = 1953 before15:47:13 13 JUL

1994 - SAMS14:20:04 28 JUL 1993 -

SAMS10:23:11 16 NOV 1992 - SAMS13:38:11

21 AUG 1992 - SAMS

Class: RESIDENTIAL-IMPRO Zoning: R-2

Building Permit(s)

Date

Number

Status

School: MARSHALL SD (ALBION DEBT)

P.R.E. 0% 

MAP#: 

2026 Est TCV Tentative

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

AE

06/06/1990

INSPECTED

DEB 01/18/1996

DATA ENTER

JFE 11/16/2007

DATA ENTER

Land Value Estimates for Land Table 002.002-E BROADWELL

 * Factors *

Description Frontage Depth Front Depth Rate %Adj. Reason Value

 LOTS 70.00 134.00 1.0000 1.0075 370 100 26,095

70 Actual Front Feet, 0.22 Total Acres Total Est. Land Value = 26,095

Year

Land

Value 

Building

Value 

Assessed

Value 

Board of

Review 

Tribunal/

Other 

Taxable

Value 

2026

Tentative

Tentative

Tentative

Tentative

2025

13,000

26,000

39,000

39,000M

39,000A

16,779C

2024

13,000

22,600

35,600

35,600M

35,600A

16,275C

2023

14,100

16,100

30,200

30,200M

15,500T

15,500U

Page 2

Residential Building 1 of 1

Parcel Number:

51-014-192-00

Printed on

10/27/2025

 (11) Heating/Cooling

X Gas

Oil

Elec.

Wood

Coal

Steam

Forced Air w/o Ducts

X Forced Air w/ Ducts

Forced Hot Water

Electric Baseboard

Elec. Ceil. Radiant

Radiant (in-floor)

Electric Wall Heat

Space Heater

Wall/Floor Furnace

Forced Heat & Cool

Heat Pump

No Heating/Cooling

Central Air

Wood Furnace

 (12) Electric

0

Amps Service

 No./Qual. of Fixtures

Ex.

X Ord.

Min

No. of Elec. Outlets

X Many

Ave.

Few

 (13) Plumbing

Average Fixture(s)

1 3 Fixture Bath

2 Fixture Bath

Softner, Auto

Softner, Manual

Solar Water Heat

No Plumbing

Extra Toilet

Extra Sink

Separate Shower

Ceramic Tile Floor

Ceramic Tile Wains

Ceramic Tub Alcove

Vent Fan

 (14) Water/Sewer

1 Public Water

1 Public Sewer

Water Well

1000 Gal. Septic

2000 Gal. Septic

Lump Sum Items:

 Building Type

X

Single Family

Mobile Home

Town Home

Duplex

A-Frame

X Wood Frame

Building Style:

1 STORY

Yr Built

Remodeled

1953

0

Condition: Average

 Room List

Basement

6 1st Floor

2nd Floor

3 Bedrooms

 (1) Exterior

Wood/Shingle

X

Aluminum/Vinyl

Brick

X

Insulation

 (2) Windows

X

Many

Large

Ave.

X

Ave.

Few

Small

X

Wood Sash

Metal Sash

Vinyl Sash

X

Double Hung

Horiz. Slide

Casement

Double Glass

Patio Doors

X

Storms & Screens

 (3) Roof

X

Gable

Gambrel

Hip

Mansard

Flat

Shed

X

Ashphalt Shingle

Chimney: Metal

 (3) Roof (cont.)

X Eavestrough

Insulation

1 Front Overhang

0 Other Overhang

(4) Interior

Drywall

X Plaster

Paneled

Wood T&G

Trim & Decoration

Ex

X Ord

Min

Size of Closets

Lg

X Ord

Small

Doors

Solid X H.C.

 (5) Floors

Kitchen: Tile

Other: Tile

Other: 

 (6) Ceilings

X Drywall

 (7) Excavation

Basement: 0 S.F.

Crawl: 0 S.F.

Slab: 864 S.F.

Height to Joists: 0.0

 (8) Basement

Conc. Block

Poured Conc.

Stone

Treated Wood

Concrete Floor

 (9) Basement Finish

Recreation SF

Living SF

Walkout Doors (B)

No Floor SF

0 Walkout Doors (A)

 (10) Floor Support

Joists: 

Unsupported Len: 

Cnts.Sup: 

 (15) Built-ins

1 Appliance Allow.

Cook Top

Dishwasher

Garbage Disposal

Bath Heater

Vent Fan

Hot Tub

Unvented Hood

Vented Hood

Intercom

Jacuzzi Tub

Jacuzzi repl.Tub

Oven

Microwave

Standard Range

Self Clean Range

Sauna

Trash Compactor

Central Vacuum

Security System

 (15) Fireplaces

Interior 1 Story

Interior 2 Story

2nd/Same Stack

Two Sided

Exterior 1 Story

Exterior 2 Story

Prefab 1 Story

Prefab 2 Story

Heat Circulator

Raised Hearth

Wood Stove

Direct-Vented Ga

 (16) Porches/Decks

Area Type

 (17) Garage

Year Built: 

Car Capracity: 

Class: 

Exterior: 

Brick Ven.: 

Stone Ven.: 

Common Wall: 

Foundation: 

Finished ?: 

Auto. Doors: 

Mech. Doors: 

Area: 

% Good: 

Storage Area: 

No Conc. Floor: 

Bsmnt Garage: 

Carport Area: 

Roof: 

Cost Est. for Res. Bldg: 1 Single Family 1 STORY Cls CD Blt 1953

 

(11) Heating System: Forced Air w/ Ducts

Ground Area = 864 SF Floor Area = 864 SF.

Phy/Ab.Phy/Func/Econ/Comb. % Good=55/100/100/100/55

Building Areas

Stories Exterior Foundation Size Cost New Depr. Cost 

1 Story Siding Slab 864 

 Total: 104,400 57,420

Other Additions/Adjustments

Water/Sewer

 Public Water 1 1,300 715 

 Public Sewer 1 1,300 715 

Built-Ins

 Appliance Allow. 1 1,897 1,043 

 Totals: 108,897 59,893

Notes: 

 ECF (002-E BROADWELL) 0.775 => TCV: 46,417

*** Information herein deemed reliable but not guaranteed***

Class: CD

Effec. Age: 45

Floor Area: 864

Total Base New: 108,897

E.C.F.

Total Depr Cost: 59,893

X 0.775

Estimated T.C.V.: 46,417

Page 3

Parcel Number:

51-014-192-00

Residential Building 1 of 1

Printed on

10/27/2025

*** Information herein deemed reliable but not guaranteed***

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Page 1

Michigan Department of Treasury, STC 

3452 (10-10) 

ASSESSOR AFFIDAVIT REGARDING THE RECALCULATION OF 

TAXABLE VALUE FOLLOWING AN MTT ORDER FOR A PRIOR YEAR 

The changes in Taxable Value recorded on this affidavit are authorized by 

Section 27a(2) of the General Property Tax Act, P.A. 206 of 1893, as amended. 

In accordance with this authority, a correction has been made in the Taxable Value of the following described property: 

13-51-014-192-00 

(Parcel Identification Number) 

located in the City of/ Township of/Village of CITY OF ALBION 

County 

CALHOUN 

MTT Docket No. 

23-003284 

This is a correction to the 

2024,2025 

Assessment/Tax Roll(s). 

(Tax Year) 

Correction of Taxable Value 

School Code 

Year of Assessment: 2024 

Year of Assessment: 2025 

13010 

Amount of 

Amount of 

Before Correction 

Increase/Decrease 

Corrected 

Before Correction 

Increase/Decrease 

Corrected 

Taxable Value 

31,710 

15,435 

16,275 

32,693 

15,914 

16,779 

Correction of Taxing Unit Levy 

Taxing Unit 

Year of Assessment: 

Year of Assessment: 

Amount of 

Amount of 

Before Correction 

Increase/Decrease 

Corrected 

Before Correction 

Increase/Decrease 

Corrected 

County 

Intermediate School District 

Community College 

State Education Tax 

Local School Operating 

Local School Supplemental (<=18) 

Local School Supplemental 

(> 18) 

Local School Enhancement 

Local School Debt 

City/Township/Village 

Other 

Total 

NOTE: The levy section of this affidavit does not include collections fees, penalties, and interest paid. These must be 

included, when applicable, by the treasurer. 

| 

Daniel K. Currie 

the above information is true, to the best of my knowledge. 

, being the certified assessor for the City/Twp of City of Albion 

, do hereby swear or affirm that 

Signature of Certified Assessor 

( feo 

ce 

No. 

Date 

8/29/2025 

Certification 

R-9781 

Copies to: Equalization Department, County Treas 

y Treasurer, and the Treasurers of all other affected Taxing Authorities.

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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:

WIENER'S ASSESSORS PLAT LOT 192. (407 BOOTH DRIVE) MCL 211.27 $2200 1994

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

3,400

39,000

3,400

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

51-014-192-00

VIRGINIA AVE PROPERTIES LLC

24772 J DR S

HOMER, MI 49245

407 BOOTH DR

PRIOR YEAR'S CLASSIFICATION:

CURRENT TENTATIVE

AMOUNT YEAR:

PRIOR AMOUNT

YEAR:

CHANGE FROM

PRIOR YEAR TO

CURRENT YEAR

2024

2025

31,710

32,693

983

39,000

35,600

1.000

35,600

WAS NOT

2024

% Exempt As "Homeowners Principal Reside

.00%

% Exempt As "MBT Industrial Personal":

.00%

.00%

% Exempt As "MBT Commercial Personal":

.00%

Market Adjustment

$66

Residential

Residential

401 

401

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. 25-003608

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

assessor@cityofalbionmi.gov

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

Assessed value is correctly set to 50% of True Cash Value. Respondent admits fault of not timely making adjustment to value following Final Opinion and 

Judgement. corrections have been made to 2023, 2024, 2025 taxable value once respondent was made aware of issue.

Respondent respectfully requests honorable Tribunal do dismiss case now that taxable values have been corrected to order and rate of inflation of subsequent years. 

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)? Yes

If yes, check which BOR Petitioner attended: March

If no, was the Notice of Assessment properly sent to Petitioner prior to the March BOR? March*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? Yes

If yes, explain.

Taxable value was not adjusted following MTT 23-003284 in a timely fashion.

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

Page 3

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

ORLENE HAWKS

DIRECTOR

Did Petitioner request the exemption at the BOR? 

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:

13-51-014-192-00

Classification of Property:

Real 

Residential

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

39,000

Current Taxable Value as established by the BOR:

32,693

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

78,000

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

39,000

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

16,779

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

Respondent or Attorney/Authorized Representative’s Signature: 

/s/ Daniel K Currie

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

Virginia Ave Properties LLC,

Petitioner, MICHIGAN TAX TRIBUNAL

 SMALL CLAIMS DIVISION

v

 

MTT Docket No. 25-003608

City Of Albion,

Respondent.

ORDER OF PARTIAL DISMISSAL

The Tribunal has reviewed the file in the above-captioned case and finds that Petitioner 

is appealing assessments for prior tax years and the Tribunal has no authority over 

those assessments under MCL 205.735a, as the petition was not timely filed.1 Further, 

the Tribunal also has no authority over those assessments, as the facts alleged do not 

establish that the assessments were the result of a clerical error (i.e., “an error of a 

transpositional, typographical, or mathematical nature”) or a mutual mistake of fact (i.e., 

“an erroneous belief, which is shared and relied on by both parties”).2 Rather, the facts 

alleged indicate a valuation dispute that does not involve the correction of a clerical 

error or mutual mistake of fact. Therefore,

IT IS ORDERED that Petitioner’s assessment appeal is PARTIALLY DISMISSED. The 

appeal shall continue for the 2025 tax year(s) only.

By:___________________________________

Patricia L. Halm, Tribunal Chair

Entered: October 15, 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

1 See Electronic Data Systems Corporation v Township of Flint, 253 Mich App 538 (2002). 

2 See International Place Apartments – IV v Ypsilanti Township, 216 Mich App 104, 109 (1996), Ford 

Motor Company v City of Woodhaven, 475 Mich 425, 442 (2006).

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

Virginia Ave Properties LLC,

Petitioner, MICHIGAN TAX TRIBUNAL

 SMALL CLAIMS DIVISION

v

 

MTT Docket No. 25-003608

City Of Albion,

Respondent.

ORDER OF PARTIAL DISMISSAL

The Tribunal has reviewed the file in the above-captioned case and finds that Petitioner 

is appealing assessments for prior tax years and the Tribunal has no authority over 

those assessments under MCL 205.735a, as the petition was not timely filed.3 Further, 

the Tribunal also has no authority over those assessments, as the facts alleged do not 

establish that the assessments were the result of a clerical error (i.e., “an error of a 

transpositional, typographical, or mathematical nature”) or a mutual mistake of fact (i.e., 

“an erroneous belief, which is shared and relied on by both parties”).4 Rather, the facts 

alleged indicate a valuation dispute that does not involve the correction of a clerical 

error or mutual mistake of fact. Therefore,

IT IS ORDERED that Petitioner’s assessment appeal is PARTIALLY DISMISSED. The 

appeal shall continue for the 2025 tax year(s) only.

By:___________________________________

Patricia L. Halm, Tribunal Chair

Entered: October 15, 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

3 See Electronic Data Systems Corporation v Township of Flint, 253 Mich App 538 (2002). 

4 See International Place Apartments – IV v Ypsilanti Township, 216 Mich App 104, 109 (1996), Ford 

Motor Company v City of Woodhaven, 475 Mich 425, 442 (2006).

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

Virginia Ave Properties LLC,

Petitioner, MICHIGAN TAX TRIBUNAL

 SMALL CLAIMS DIVISION

v

 

MTT Docket No. 25-003608

City Of Albion,

Respondent.

ORDER OF PARTIAL DISMISSAL

The Tribunal has reviewed the file in the above-captioned case and finds that Petitioner 

is appealing assessments for prior tax years and the Tribunal has no authority over 

those assessments under MCL 205.735a, as the petition was not timely filed.5 Further, 

the Tribunal also has no authority over those assessments, as the facts alleged do not 

establish that the assessments were the result of a clerical error (i.e., “an error of a 

transpositional, typographical, or mathematical nature”) or a mutual mistake of fact (i.e., 

“an erroneous belief, which is shared and relied on by both parties”).6 Rather, the facts 

alleged indicate a valuation dispute that does not involve the correction of a clerical 

error or mutual mistake of fact. Therefore,

IT IS ORDERED that Petitioner’s assessment appeal is PARTIALLY DISMISSED. The 

appeal shall continue for the 2025 tax year(s) only.

By:___________________________________

Patricia L. Halm, Tribunal Chair

Entered: October 15, 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

5 See Electronic Data Systems Corporation v Township of Flint, 253 Mich App 538 (2002). 

6 See International Place Apartments – IV v Ypsilanti Township, 216 Mich

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

RECEIVED 

AUG 0 6 2025 

hd 

MICHIGAN TAX TRIBUNAL 

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

PROPERTY TAX APPEAL PETITION FORM 

VALUATION / EXEMPTION / CLASSIFICATION APPEAL 

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) 279, 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 

First Name 

M.L 

Last Name/Company Name 

Virginia Ave Properties, LLC 

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

24772 J Drive 

8 

City or Town 

State 

Z|P Code 

Homer 

MI 

49245 

Telephone Number 269-425-6087 

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

kpmhomes1@gmail.com 

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

First Name 

M.1 

Last Name 

Cheryl 

L 

Mull 

Firm Name (if any) 

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

24772 J Drive 

8 

City or Town 

State 

ZIP Code 

Homer 

MI 

Telephone Number 269-425-6087 

Email Address (do not enter unless you want MTT to send all correspondence via email) 

kpmhomes1@gmasil.com 

Section 3: Subject Property Information 

How many 

If you are appealing more than one parcel, are they contiguous or adjoining? 

parcels are you 

Yes* 

[] No** 

appealing? 

*If yes, use a multiple parcel form for information regarding any contiguous parcels. 

1 

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

Property Address (No., Street, City, ST, ZIP) 

[If multiple, list first property's address]

Page 2

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

Section 4. Issues Being Appealed (check ail that apply) 

True Cash and Taxable Value 

[J poverty Exemption 

[J Taxable Value Only (calculation) 

[3 Disabled Veterans Exemption 

[1 Uncapping of Taxable Value 

[J Eligible Manufacturing Personal Property (ESA) 

[J Exemption from Taxation (other than the denial of a 

[1 Classification 

Principal Residence or Qualified Agricultural Exemption) 

Section 5: Explain the Reason for this Appeal 

Assessed value does not reflect true cash value, There was a hearing for 24-003889 On 

September 6, 2024 and the Tribunal determined at for 2023 the TCV shall be $31,00.00 

SEV $15,500 and the TV $15500.00. These numbers were never entered into the tax 

rolis and there for we requesting the adjustments for 2023 - 2025 in accordance with the 

Tax Tribunal findings. 

Section 6: Jurisdictional Issues 

Year(s) you are appealing: 

2023-5 

Did you protest the assessment at a Board of Review (BOR)? 

Yes 

[1] No 

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

March 

a July 

& December 

If No, check the applicable reason(s): 

[i] Not required to attend 

[| Assessment Change Notice was not received by Petitioner 

[| Appealing a purported Clerical Error or Mutual Mistake of Fact (if yes, include explanation in Section 5) 

[a] Appealing within 35 days of State Tax Commission Order 

[| Appealing within 35 days of receipt of Notice of Uncapping

Page 3

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON 1. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

Section 7: Valuation Information *use te multiple parcel form for additional, contiguous parcels. 

Parcel Identification Number: 

51-014-192-00 

Classification of Property: 

Real 

Personal 

(check one) 

Agricultural 

Commercial 

industrial 

Residential 

Timber-Cutover 

Developmental 

Utility 

(check one) 

[A 

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

39000 

Current Taxable Value as established by the BOR: 

32693 

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

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

15,200 

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

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

-1-Parcel identification Number: 

51-014-192-00 

Current Classification of Property as established by Board of Review: 

Real 

Personal 

(check one} 

=] 

Agricultural 

Commerciai 

Industrial 

Residential 

Timber-Cutover 

Developmental 

Utility 

(check one) 

J} 

What do you believe is the property’s classification? 

Real 

Personal 

(check one} 

Agricultural 

Commercial 

industrial 

Residential 

Timber-Cutover 

Developmental 

Utility 

(check one) 

0 

[= 

ml] 

m] 

a 

[| 

[| 

. 

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

improved property, for what use was the property designed?

Page 4

GOVERNOR 

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON L BROWN, DPA 

LANSING 

DIRECTOR 

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? 

[I] Yes 

No 

Are you appealing ONLY the denial of a Poverty Exemption or Disabled Veterans Exemption? 

3 ves 

No 

if you answered yes to either or both of the above questions, you are not required to pay any filing fees, 

The filing fee is based on the greater of the 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, not to exceed a total filing fee of 

$1,000. 

if

Page 5

STAT

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

Virginia Ave Properties LLC,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 25-003608

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: October 15, 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

Virginia Ave Properties LLC,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 25-003608

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: October 15, 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

Virginia Ave Properties LLC,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 25-003608

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: October 15, 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

RECEIVED 

AUG 0 6 2025 

hd 

MICHIGAN TAX TRIBUNAL 

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

PROPERTY TAX APPEAL PETITION FORM 

VALUATION / EXEMPTION / CLASSIFICATION APPEAL 

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) 279, 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 

First Name 

M.L 

Last Name/Company Name 

Virginia Ave Properties, LLC 

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

24772 J Drive 

8 

City or Town 

State 

Z|P Code 

Homer 

MI 

49245 

Telephone Number 269-425-6087 

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

kpmhomes1@gmail.com 

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

First Name 

M.1 

Last Name 

Cheryl 

L 

Mull 

Firm Name (if any) 

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

24772 J Drive 

8 

City or Town 

State 

ZIP Code 

Homer 

MI 

Telephone Number 269-425-6087 

Email Address (do not enter unless you want MTT to send all correspondence via email) 

kpmhomes1@gmasil.com 

Section 3: Subject Property Information 

How many 

If you are appealing more than one parcel, are they contiguous or adjoining? 

parcels are you 

Yes* 

[] No** 

appealing? 

*If yes, use a multiple parcel form for information regarding any contiguous parcels. 

1 

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

Property Address (No., Street, City, ST, ZIP) 

[If multiple, list first property's address]

Page 2

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

Section 4. Issues Being Appealed (check ail that apply) 

True Cash and Taxable Value 

[J poverty Exemption 

[J Taxable Value Only (calculation) 

[3 Disabled Veterans Exemption 

[1 Uncapping of Taxable Value 

[J Eligible Manufacturing Personal Property (ESA) 

[J Exemption from Taxation (other than the denial of a 

[1 Classification 

Principal Residence or Qualified Agricultural Exemption) 

Section 5: Explain the Reason for this Appeal 

Assessed value does not reflect true cash value, There was a hearing for 24-003889 On 

September 6, 2024 and the Tribunal determined at for 2023 the TCV shall be $31,00.00 

SEV $15,500 and the TV $15500.00. These numbers were never entered into the tax 

rolis and there for we requesting the adjustments for 2023 - 2025 in accordance with the 

Tax Tribunal findings. 

Section 6: Jurisdictional Issues 

Year(s) you are appealing: 

2023-5 

Did you protest the assessment at a Board of Review (BOR)? 

Yes 

[1] No 

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

March 

a July 

& December 

If No, check the applicable reason(s): 

[i] Not required to attend 

[| Assessment Change Notice was not received by Petitioner 

[| Appealing a purported Clerical Error or Mutual Mistake of Fact (if yes, include explanation in Section 5) 

[a] Appealing within 35 days of State Tax Commission Order 

[| Appealing within 35 days of receipt of Notice of Uncapping

Page 3

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON 1. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

Section 7: Valuation Information *use te multiple parcel form for additional, contiguous parcels. 

Parcel Identification Number: 

51-014-192-00 

Classification of Property: 

Real 

Personal 

(check one) 

Agricultural 

Commercial 

industrial 

Residential 

Timber-Cutover 

Developmental 

Utility 

(check one) 

[A 

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

39000 

Current Taxable Value as established by the BOR: 

32693 

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

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

15,200 

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

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

-1-Parcel identification Number: 

51-014-192-00 

Current Classification of Property as established by Board of Review: 

Real 

Personal 

(check one} 

=] 

Agricultural 

Commerciai 

Industrial 

Residential 

Timber-Cutover 

Developmental 

Utility 

(check one) 

J} 

What do you believe is the property’s classification? 

Real 

Personal 

(check one} 

Agricultural 

Commercial 

industrial 

Residential 

Timber-Cutover 

Developmental 

Utility 

(check one) 

0 

[= 

ml] 

m] 

a 

[| 

[| 

. 

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

improved property, for what use was the property designed?

Page 4

GOVERNOR 

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON L BROWN, DPA 

LANSING 

DIRECTOR 

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? 

[I] Yes 

No 

Are you appealing ONLY the denial of a Poverty Exemption or Disabled Veterans Exemption? 

3 ves 

No 

if you answered yes to either or both of the above questions, you are not required to pay any filing fees, 

The filing fee is based on the greater of the 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, not to exceed a total filing fee of 

$1,000. 

if

Page 5

STAT

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.