William P Esser, Petitioner V City Of Portage, 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

William P Esser, 

Petitioner, MICHIGAN TAX TRIBUNAL

 SMALL CLAIMS DIVISION

v 

 MTT Docket No. 25-002732

City Of Portage,

Respondent.

ORDER OF DISMISSAL

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

Petitioner failed to protest the assessment to Respondent’s March Board of Review, as 

required by MCL 205.735a. 

Therefore,

IT IS ORDERED that the case is DISMISSED.

This order resolves all pending issues and closes the case.

APPEAL RIGHTS

If you disagree with the final decision in this case, you may file a motion for 

reconsideration with the Tribunal or a claim of appeal with the Michigan Court of 

Appeals. 

A motion for reconsideration must be filed with the Tribunal with the required filing fee 

within 21 days from the date of entry of the final decision. Because the final decision 

closes the case, the motion cannot be filed through the Tribunal’s web-based e-filing 

system; it must be filed by mail or personal service. The fee for the filing of such 

motions is $50.00 in the Entire Tribunal and $25.00 in the Small Claims Division, unless 

the Small Claims decision relates to the valuation of property and the property had a 

principal residence exemption of at least 50% at the time the petition was filed or the 

decision relates to the grant or denial of a poverty or disabled veterans exemption and, 

if so, there is no filing fee. You are required to serve a copy of the motion on the 

opposing party by mail or personal service or by email if the opposing party agrees to 

electronic service, and proof demonstrating that service must be submitted with the 

motion. Responses to motions for reconsideration are prohibited and there are no oral 

arguments unless otherwise ordered by the Tribunal.

Alternatively, you may file a claim of appeal with the Michigan Court of Appeals. If the 

claim is filed within 21 days of the entry of the final decision, it is an “appeal of right.” If

Page 2

MTT Docket No. 25-002732

Page 2 of 8

the claim is filed more than 21 days after the entry of the final decision, it is an “appeal 

by leave.” A copy of the claim of appeal must be filed with the Tribunal to certify the 

record on appeal. There is no certification fee. 

By:___________________________________

Patricia L. Halm, Tribunal Chair

Entered: September 10, 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

William P Esser, 

Petitioner, MICHIGAN TAX TRIBUNAL

 SMALL CLAIMS DIVISION

v 

 MTT Docket No. 25-002732

City Of Portage,

Respondent.

ORDER OF DISMISSAL

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

Petitioner failed to protest the assessment to Respondent’s March Board of Review, as 

required by MCL 205.735a. 

Therefore,

IT IS ORDERED that the case is DISMISSED.

This order resolves all pending issues and closes the case.

APPEAL RIGHTS

If you disagree with the final decision in this case, you may file a motion for 

reconsideration with the Tribunal or a claim of appeal with the Michigan Court of 

Appeals. 

A motion for reconsideration must be filed with the Tribunal with the required filing fee 

within 21 days from the date of entry of the final decision. Because the final decision 

closes the case, the motion cannot be filed through the Tribunal’s web-based e-filing 

system; it must be filed by mail or personal service. The fee for the filing of such 

motions is $50.00 in the Entire Tribunal and $25.00 in the Small Claims Division, unless 

the Small Claims decision relates to the valuation of property and the property had a 

principal residence exemption of at least 50% at the time the petition was filed or the 

decision relates to the grant or denial of a poverty or disabled veterans exemption and, 

if so, there is no filing fee. You are required to serve a copy of the motion on the 

opposing party by mail or personal service or by email if the opposing party agrees to 

electronic service, and proof demonstrating that service must be submitted with the 

motion. Responses to motions for reconsideration are prohibited and there are no oral 

arguments unless otherwise ordered by the Tribunal.

Alternatively, you may file a claim of appeal with the Michigan Court of Appeals. If the 

claim is filed within 21 days of the entry of the final decision, it is an “appeal of right.” If

Page 4

MTT Docket No. 25-002732

Page 4 of 8

the claim is filed more than 21 days after the entry of the final decision, it is an “appeal 

by leave.” A copy of the claim of appeal must be filed with the Tribunal to certify the 

record on appeal. There is no certification fee.

Page 5

STATE OF

Page 6

MTT

Page 7

STATE

Page 8

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

ASSESSING 

September 09, 2025 

Michigan Tax Tribunal - Small Claims Division 

P.O. Box 30232 

Lansing, MI 48909 

Re: 

Docket No. 25-002732 

William P Esser vs City of Portage 

Hearing: 

na 

Dear Sir/Madam: 

Enclosed please find Respondent's Answer in the above-referenced matter. 

Should you need anything further, please do not hesitate to contact me directly. 

Sincerely, 

(0 

) 

B 

» 

Cathy Weissert 

269-329-4433 

WCA Assessing 

RAY ortagemi.gov 

CC Petitioner/Agent: William P Esser 

Aaron 

o 

7 

AARON CARL THIEL 

Nowy public, State of Michigan 

ounty of Kalamazoo 

City of Portage Assessing Department 

Yeo Sonigsivn snpitge ABeABYRRZOMI 49002 

Acting In the County of_[{3 [ama 200

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

02/21/2025 

02:42 

PM 

Detailed Land Table Printout 

Unit: 

10 

- 

Frontages: 

Frontage 

'A 

Frontage 

'B 

Frontage 

Frontage 

Frontage 

'E 

Frontage 

Frontage 

'G 

CITY 

OF PORTAGE 

Rates/Values 

for Neighborhood 401S.RES SOUTH 

, 

Last Edited: 

11/04/2024 

': 

Description: 

'3SF02 

Y 

FF Rate: 

650 

Standard 

Frontage: 

85 

Standard Depth 

1.35 

': 

Description: 

'3SF03 

® 

FF Rate: 

550 

Standard Frontage: 

80 

Standard Depth 

130 

': 

Description: 

'3SF13 

’ 

FF Rate: 

580 

Standard Frontage: 

80 

Standard Depth 

130 

': 

Description: 

'3SF04 

‘ 

FF 

Rate: 

470 

Standard Frontage: 

80 

Standard Depth 

130 

': 

Description: 

'SE2-AS 

v 

FF Rate: 

350 

Standard Frontage: 

85 

Standard Depth 

142 

Description: 

'SE2-A 

i 

FF 

Rate: 

630 

Standard Frontage: 

75 

Standard Depth 

145 

': 

Description: 

'SE2 

Li 

FF Rate: 

500 

Standard Frontage: 

90 

Standard 

D 

E 

tion: 

E364 

FF 

Rate: 

Standard Frontage: 

85 

Standard Depth 

: 

Frontage 

'J 

Values 

for 

1 

Acre: 

1.5 Acre: 

2 

Acre: 

2.5 Acre: 

Values 

for 

2,500 

Sq 

5,000 

7,500 

10,000 

12,500 

15,000 

20,000 

Rates 

for 

Ri 

Wetlands 

Marsh 

Low area 

Woods, 

rear 

Tillable 

LANDLOCKED 

Unit: 

10 

- 

Standard 

Fro 

': 

Description: 

Standard 

Fro 

Acreage 

Table 

60,000 

3 

76,500 

4 

90,900 

5S 

104,000 

7 

Square 

Footage 

Ft: 

11,700 

Ft: 

17,800 

Ft: 

22,700 

Ft: 

27,000 

Ft: 

30,900 

Ft: 

34,400 

Ft: 

40,900 

ate Table 

+ 

3,300 

1,500 

3,300 

3,300 

6,250 

12,000 

CITY 

OF PORTAGE 

170 

'Oakland south 

ntage: 

ntage: 

100 

Standard Depth 

: 

1: 

"RESIDENTIAL ACREAGE’ 

Acre: 

Acre: 

Acre: 

Acre: 

116,000 

137,800 

157,600 

192,800 

Table: 

25,000 

30,000 

40,000 

50,000 

60,000 

87,120 

130,680 

'Land Influence Rates', 

'401s 

SF! 

Ft: 

Rates/Values 

for Neighborhood 

901A.Z 

IFT 

, 

Unit: 

10 

- CITY 

OF PORTAGE 

Rates/Values 

for Neighborhood BLL.Z BUILDINGS 

ON LEASED LAND, 

Last Edited: 

11/23/2021 

Unit: 

10 

- CITY OF PORTAGE 

Rates/Values 

for Neighborhood NULL.zEXEMPT LAND, 

Last Edited: 

07/25/2023 

Unit: 

- 

Rates/Values 

for Neighborhood 

----- op 

Last Edited: 

/ 

133 

¥ 

FF Rate: 

480 

Standard Depth 

500 

10 

Acre: 

238,900 

30 

Acre: 

461,800 

15 

Acre: 

304,700 

40 

Acre: 

548,800 

20 

Acre: 

362,100 

50 

Acre: 

627,400 

25 

Acre: 

413,900 

100 

Acre: 

950,900 

46,800 

174,240 

sq 

Ft: 

149,900 

52,200 

217,800 

sq 

Ft: 

171,400 

62,000 

435,600 

Sq 

Ft: 

259,800 

70,900 

653,400 

sq 

Ft: 

331,300 

79,100 

871,200 

sq Ft: 

393,800 

98,900 

1,089,000 

Sq Ft: 

450,200 

126,100 

(Acres) 

Last Edited: 

11/23/2021 

City Of Portage Current

Page 2

4018 

Overall 

Sample Count 

278 

Total#Parcels Using 

4563 

Sample%ofTotal 

6.1% 

LV/SP Ratio 

LV/TCV Ratio 

19% 

2024 FF 

05522-152-0 

FF Table A 

4/26/2024 9535 CORDUROY ST 

4015S 

08820-081-0 

4/25/2024 2010 PROSPERITYDR ~~ 4015 

01021-015-0 

4/15/2024 8485 VALLEYWOOD LN 

4015 

05160-021-0 

4/5/2024 2217 WOODBINE AVE 

~~ 401S 

02500-026-0 

4/1/2024 1822 THRUSHWOOD AVE 4015S 

05402-138-0 

3/29/2024 8621 DOLPHIN ST 

4015 

09000-056-0 

3/22/2024 1414 JONATHON DR 

401 

06240-002-0 

3/21/2024 2516 ROLLING HILLAVE 

4015 

07860-020-0 

3/8/2024 10713 SCHUUR ST 

4018 

01180-028-0 

2/29/2024 727SOUTHSHOREDR ~~ 401S 

06240-008-O 

2/28/2024 2710 ROLLING HILL AVE 

4015 

05640-048-B 

2/27/2024 1400 LAKE AVE 

4015 

05521-076-0 

2/23/2024 331 GINGHAM AVE 

4015 

02442-114-0 

2/16/2024 223 BARBERRY AVE 

4015 

05521-118-A 

2/12/2024 604 VELVET AVE 

4015 

02602-048-0 

2/9/2024 562 ALDERSGATEDR 

4015 

00460-034-0 

2/1/2024 8126 MONTE VISTA ST 

~~ 401S 

05945-004-0 

2/1/2024 2281 OAKLAND FARMS TI401S 

05400-012-O 

1/30/2024 406 W MELODY AVE ~~ 401S 

00520-086-O 

1/29/2024 1811 VICKERY RD 

4015 

00025-140-A 

1/29/2024 4725 NASH AVE 

4018 

05520-054-0 

1/16/2024 603 CALICO AVE 

4015 

04140-008-O 

1/12/2024 8820 SSPRINKLERD ~~ 401S 

00032-540-O 

1/12/2024 10616 OAKLANDDR ~~ 

4015 

06900-071-0 

1/12/2024 8822 WARUF AVE 

4015 

05401-090-0 

1/10/2024 209 CROCKET AVE 

4015 

05401-090-A 

1/10/2024 209 CROCKET AVE 

4015 

08820-063-O 

12/29/2023 1803 PROSPERITYDR ~~ 401S 

04800-010-0 

12/29/2023 10004 HANDEL 

ST 

401s 

FF Table B 

FF Table C 

110231 

38547 

107268 

76004 

96005 

102434 

FF Table D 

370 

FF Table E 

1.92 

2.01 

cococooocoooooll 

ODO 0O0O0O00O00000000O0 

00

Page 3

04683-147-0 

00027-106-0 

00032-560-O0 

02604-088-0 

00460-037-0 

02601-018-0 

00510-018-0 

02440-006-0 

00030-051-0O 

01662-072-0 

02611-022-0 

00605-114-0 

05401-043-0 

00510-017-0 

07692-030-0 

02441-044-0 

08820-029-0 

04740-027-0 

09360-051-0 

02611-001-A 

00029-025-0 

02612-050-0 

05400-012-0 

05160-031-0 

00019-120-A 

04140-002-0 

01662-056-0 

09360-056-0 

04620-002-0 

05945-028-0 

02860-024-0 

05990-045-O0 

04740-013-0 

06150-003-O 

07710-034-O 

04802-051-0 

06201-002-O 

00032-525-0 

00023-075-0 

00029-395-0 

08820-036-0 

00029-395-A 

00023-185-O0 

00340-105-0 

07440-001-A 

00220-004-O0 

12/29/2023 8139 MAYFIELD ST 

4015 

12/22/2023 747 CALICO AVE 

4015 

12/15/2023 10506 OAKLANDDR ~~ 401S 

12/15/2023 487 BRITTANY DR 

4018 

12/8/2023 1515 APPLECROFT AVE 

4015 

12/7/2023 345 MONTAGUE DR 

4015 

11/30/2023 10968 AUTUMN VIEW LN 4015 

11/22/2023 8523 S WESTNEDGE AVE 401S 

11/21/2023 9951S 12TH ST 

4018 

11/20/2023 284 CHERRYVIEW DR ~~ 401S 

11/17/2023 2775 TALLTREESAVE 

 401S 

11/17/2023 2145 PORTSIDEAVE ~~ 

401S 

11/6/2023 8605 NEWHOUSE ST ~~ 401S 

11/2/2023 10944 AUTUMN VIEW LN 4015S 

11/2/2023 9734 CLAIRE'S CT 

4015 

11/2/2023 514 LARKSPUR AVE 

4015 

11/1/2023 1819 PLEASANT DR 

4015 

10/31/2023 10123

Page 4

06

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Page 1

Neighborhoods Used: 4SF04.RES - 4SF04 - SE RESIDENTIAL GRP 4

ECF Analysis for: 10 - CITY OF PORTAGE

Page: 

DB:

City Of Portage Current

02/20/2025

02:43 PM

1/9

Single Family RANCH 81 142,012 114,765 1.237

Occupancy Style %Good ResidualValue CostByManual E.C.F.

09000-056-O 03/22/2024 4SF04 401 174,000 31,988

Parcel Number ** Valid Sale ** Class AdjSalePrice LandValue

1414 JONATHON DR

Single Family Ranch 69 160,242 96,707 1.657

Occupancy Style %Good ResidualValue CostByManual E.C.F.

08640-051-O 03/21/2024 4SF04 401 187,500 27,258

Parcel Number ** Valid Sale ** Class AdjSalePrice LandValue

1722 CHARLES ST

Single Family Bi-Level 69 199,631 178,263 1.120

Occupancy Style %Good ResidualValue CostByManual E.C.F.

01180-028-O 02/29/2024 4SF04 401 235,900 36,269

Parcel Number ** Valid Sale ** Class AdjSalePrice LandValue

727 SOUTH SHORE DR

Single Family Ranch 69 240,380 150,570 1.596

Occupancy Style %Good ResidualValue CostByManual E.C.F.

05640-048-B 02/27/2024 4SF04 401 288,000 47,620

Parcel Number ** Valid Sale ** Class AdjSalePrice LandValue

1400 LAKE AVE

Single Family RANCH 63 97,130 72,488 1.340

Occupancy Style %Good ResidualValue CostByManual E.C.F.

01240-015-O 02/07/2024 4SF04 401 125,000 27,870

Parcel Number ** Valid Sale ** Class AdjSalePrice LandValue

1109 SHUMWAY AVE

Single Family RANCH 63 168,005 157,495 1.067

Occupancy Style %Good ResidualValue CostByManual E.C.F.

00460-034-O 02/01/2024 4SF04 401 205,000 36,995

Parcel Number ** Valid Sale ** Class AdjSalePrice LandValue

8126 MONTE VISTA ST

Single Family RANCH 80 65,239 50,858 1.283

Occupancy Style %Good ResidualValue CostByManual E.C.F.

07200-049-O 01/16/2024 4SF04 401 95,000 29,761

Parcel Number ** Valid Sale ** Class AdjSalePrice LandValue

8105 EDMONDS ST

Single Family Ranch 74 230,653 215,145 1.072

Occupancy Style %Good ResidualValue CostByManual E.C.F.

06900-071-O 01/12/2024 4SF04 401 280,000 49,347

Parcel Number ** Valid Sale ** Class AdjSalePrice LandValue

8822 WARUF AVE

Page 2

Neighborhoods Used: 4SF04.RES - 4SF04 - SE RESIDENTIAL GRP 4

ECF Analysis for: 10 - CITY OF PORTAGE

Page: 

DB:

City Of Portage Current

02/20/2025

02:43 PM

2/9

Single Family Ranch 69 183,698 157,912 1.163

Occupancy Style %Good ResidualValue CostByManual E.C.F.

04140-008-O 01/12/2024 4SF04 401 214,000 30,302

Parcel Number ** Valid Sale ** Class AdjSalePrice LandValue

8820 S SPRINKLE RD

Single Family Ranch 73 194,573 140,437 1.385

Occupancy Style %Good ResidualValue CostByManual E.C.F.

04683-147-O 12/29/2023 4SF04 401 224,500 29,927

Parcel Number ** Valid Sale ** Class AdjSalePrice LandValue

8139 MAYFIELD ST

Single Family RANCH 77 175,675 114,611 1.533

Occupancy Style %Good ResidualValue CostByManual E.C.F.

07200-034-O 12/13/2023 4SF04 401 210,000 34,325

Parcel Number ** Valid Sale ** Class AdjSalePrice LandValue

623 GRAND ST

Single Family RANCH 63 159,821 129,379 1.235

Occupancy Style %Good ResidualValue CostByManual E.C.F.

00460-037-O 12/08/2023 4SF04 401 192,000 32,179

Parcel Number ** Valid Sale ** Class AdjSalePrice LandValue

1515 APPLECROFT AVE

Single Family Two-Story 55 70,484 45,683 1.543

Occupancy Style %Good ResidualValue CostByManual E.C.F.

00023-075-O 09/01/2023 4SF04 401 100,000 29,516

Parcel Number ** Valid Sale ** Class AdjSalePrice LandValue

8131 PORTAGE RD

Single Family Two-Story 64 175,007 117,705 1.487

Occupancy Style %Good ResidualValue CostByManual E.C.F.

00340-105-O 08/29/2023 4SF04 401 215,000 39,993

Parcel Number ** Valid Sale ** Class AdjSalePrice LandValue

8642 PORTAGE RD

Single Family RANCH 63 214,491 186,999 1.147

Occupancy Style %Good ResidualValue CostByManual E.C.F.

00460-047-O 07/06/2023 4SF04 401 250,000 35,509

Parcel Number ** Valid Sale ** Class AdjSalePrice LandValue

1424 APPLECROFT AVE

Single Family Ranch 64 223,850 141,282 1.584

Occupancy Style %Good ResidualValue CostByManual E.C.F.

06900-059-O 05/26/2023 4SF04 401 270,000 46,150

Parcel Number ** Valid Sale ** Class AdjSalePrice LandValue

4125 LUM ST

Page 3

Neighborhoods Used: 4SF04.RES - 4SF04 - SE RESIDENTIAL GRP 4

ECF Analysis for: 10 - CITY OF PORTAGE

Page: 

DB:

City Of Portage Current

02/20/2025

02:43 PM

3/9

Single Family Ranch 59 101,806 93,157 1.093

Occupancy Style %Good ResidualValue CostByManual E.C.F.

08640-040-O 05/25/2023 4SF04 401 136,900 35,094

Parcel Number ** Valid Sale ** Class AdjSalePrice LandValue

10919 PORTAGE RD

Single Family Ranch 63 190,970 142,053 1.344

Occupancy Style %Good ResidualValue CostByManual E.C.F.

04683-155-A 05/17/2023 4SF04 401 220,000 29,030

Parcel Number ** Valid Sale ** Class AdjSalePrice LandValue

913 PASMA AVE

Single Family RANCH 68 207,328 171,258 1.211

Occupancy Style %Good ResidualValue CostByManual E.C.F.

00461-085-O 05/17/2023 4SF04 401 260,000 52,672

Parcel Number ** Valid Sale ** Class AdjSalePrice LandValue

1320 PLUMTREE AVE

Single Family Ranch 63 127,890 114,274 1.119

Occupancy Style %Good ResidualValue CostByManual E.C.F.

04682-092-O 04/28/2023 4SF04 401 165,000 37,110

Parcel Number ** Valid Sale ** Class AdjSalePrice LandValue

8126 LORAC ST

Single Family Ranch 69 129,955 85,869 1.513

Occupancy Style %Good ResidualValue CostByManual E.C.F.

08640-052-O 04/21/2023 4SF04 401 165,000 35,045

Parcel Number ** Valid Sale ** Class AdjSalePrice LandValue

1719 CHARLES ST

Single Family Ranch 63 181,843 118,221 1.538

Occupancy Style %Good ResidualValue CostByManual E.C.F.

00024-145-O 04/21/2023 4SF04 401 215,000 33,157

Parcel Number ** Valid Sale ** Class AdjSalePrice LandValue

3917 BISCAYNE AVE

Single Family

Page 4

Nei

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Page 1

Valuation Report

DB:

City Of Portage 2025

09/09/2025

09:43 AM

2025 Est. T.C.V. 04140-024-O = 234,575

 ECF (RES - 4SF04 - SE RESIDENTIAL GRP 4) 1.264 => TCV: 203,390

Notes: 

 Totals: 259,536 160,910

 CPP 20 555 344 

Porches

 Prefab 1 Story 1 2,573 1,595 

Fireplaces

 Appliance Allow. 1 2,747 1,703 

Built-Ins

 Public Sewer 1 1,483 919 

 Public Water 1 1,483 919 

Water/Sewer

 Common Wall: 2 Wall 1 -5,333 -3,306 

 Base Cost 484 21,906 13,582 

Class: C Exterior: Siding Foundation: 42 Inch (Unfinished)

Garages

 Treated Wood 272 5,035 3,122 

Deck

 Ceramic Tub Alcove 1 747 463 

 Ceramic Tile Floor 1 1,112 689 

 3 Fixture Bath 1 4,613 2,860 

Plumbing

 Stone Veneer 94 3,543 2,197 

Exterior

Other Additions/Adjustments

 Total: 219,072 135,823

1 Story Siding Slab 308 

1 Story Siding Crawl Space 476 

1 Story Siding Basement 792 

Stories Exterior Foundation Size Cost New Depr. Cost 

Building Areas

Phy/Ab.Phy/Func/Econ/Comb. % Good=62/100/100/100/62

Ground Area = 1576 SF Floor Area = 1576 SF.

(11) Heating System: Forced Heat & Cool

 

Cost Est. for Res. Bldg: 1 Single Family Ranch Cls C Blt 1958

 Total Estimated Land Improvements True Cash Value = 1,564

D/W/P: 3.5 Concrete 6.54 520 46 1,564

Description Rate Size % Good Cash Value

Land Improvement Cost Estimates

 75 Actual Front Feet, 0.21 Total Acres Total Est. Land Value = 29,621

SE3&4 75.00 120.00 1.0646 0.9763 380 100 29,621

Description Frontage Depth Front Depth Rate %Adj. Reason Value

 * Factors *

Land Value Estimates for Land Table 401S.RES SOUTH 

LAKELAND PLAT LOT 24

Map #: SINGLE FAMILY CITY OF PORTAGE PORTAGE, MI 49002 

Property Class: 401 8820 WINDWOOD ST 

39-10-04140-024-O 2025 Est. T.C.V. ESSER, WILLIAM & MOORE, ELLA L

Page 2

Valuation Report

DB:

City Of Portage 2025

09/09/2025

09:43 AM

 117,300 117,300 117,300 73,918 117,300 117,300

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

 0 13,700 0 0 45,604 0

2025 New Eq. Adjustment Loss Additions Tax Adjustment Losses

 103,600 103,600 103,600 71,696 3.10

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

Est. TCV/Total Floor Area = 148.84, Most recent sale 06/25/2024 for 200,000

Parcel Number: 39-10-04140-024-O Page: 2

Page 3

Valuation Report

DB:

City Of Portage 2025

09/09/2025

09:43 AM

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

Parcel Number: 39-10-04140-024-O, Residential Building 1

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

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

KALAMAZOO

County:

CITY OF PORTAGE

Jurisdiction:

Printed on

Parcel Number:

39-10-04140-024-O

65,031C

77,600

64,000

13,600

2022

68,282C

85,600

71,600

14,000

2023

71,696C

103,600

89,600

14,000

2024

117,300S

117,300

102,500

14,800

2025

Taxable

Value

Tribunal/

Other

Board of

Review

Assessed

Value

Building

Value

Land

Value

Year

Land Improvement Cost Estimates

Description Rate Size % Good Cash Value

D/W/P: 3.5 Concrete 6.54 520 46 1,564

 Total Estimated Land Improvements True Cash Value = 1,564

 * Factors *

Description Frontage Depth Front Depth Rate %Adj. Reason Value

SE3&4 75.00 120.00 1.0646 0.9763 380 100 29,621

 75 Actual Front Feet, 0.21 Total Acres Total Est. Land Value = 29,621

Land Value Estimates for Land Table 401S.RES SOUTH 

ADN 10/11/2019 AssessApp 

ADN 10/05/2017 AssessApp 

AGD 09/18/2017 SALES VERI

Who When What

Level

Rolling

Low

High

Landscaped

Swamp

Wooded

Pond

Waterfront

Ravine

Wetland

Flood Plain

X

 

 

 

 

 

 

 

 

 

 

 

 

Topography of 

Site

Dirt Road

Gravel Road

Paved Road

Storm Sewer

Sidewalk

Water

Sewer

Electric

Gas

Curb

Street Lights

Standard Utilities

Underground Utils.

 

 

X

 

 

X

X

X

X

 

X

X

 

Public

Improvements

Vacant

 

Improved

X

The Equalizer. Copyright (c) 1999 - 2009.

Licensed To: City of Portage, County of

Kalamazoo, Michigan

L - 128,900 06/2017

Comments/Influences

LAKELAND PLAT LOT 24

Tax Description

ESSER, WILLIAM & MOORE, ELLA L

8820 WINDWOOD ST

PORTAGE MI 49002

Owner's Name/Address

8820 WINDWOOD ST

Property Address

2025 Est TCV 234,575 TCV/TFA: 148.84

REALTYPE: SINGLE FAMILY

P.R.E. 100% 07/02/2024 

School: PORTAGE PUBLIC SCHOOLS

Status

Number

Date

Building Permit(s)

Zoning: R-1B

Class: RESIDENTIAL-IMPROV

100.0

PROPERTY TRANSFER 

2017-028010

03-ARM'S LENGTH

WD

08/15/2017

128,900

TALLMAN, STACY A & LAURA J

SELLERS, DENNIS C & B S

100.0

PROPERTY TRANSFER 

2024-017651

03-ARM'S LENGTH

WD

06/25/2024

200,000

ESSER, WILLIAM & MOORE, EL

TALLMAN, STACY A & LAURA J

Prcnt.

Trans.

Verified

By

Liber

& Page

Terms of Sale

Inst.

Type

Sale

Date

Sale

Price

Grantee

Grantor

09/09/2025

Page 2

Class: C

Effec. Age: 38

Floor Area: 1,576 

Total Base New : 259,536 E.C.F.

Total Depr Cost: 160,910 X 1.264

Estimated T.C.V: 203,390 

Cost Est. for Res. Bldg: 1 Single Family Ranch Cls C Blt 1958

(11) Heating System: Forced Heat & Cool

Ground Area = 1576 SF Floor Area = 1576 SF.

Phy/Ab.Phy/Func/Econ/Comb. % Good=62/100/100/100/62

Building Areas

Stories Exterior Foundation Size Cost New Depr. Cost 

1 Story Siding Basement 792 

1 Story Siding Crawl Space 476 

1 Story Siding Slab 308 

 Total: 219,072 135,823

Other Additions/Adjustments

Exterior

 Stone Veneer 94 3,543 2,197 

Plumbing

 3 Fixture Bath 1 4,613 2,860 

 Ceramic Tile Floor 1 1,112 689 

 Ceramic Tub Alcove 1 747 463 

Deck

 Treated Wood 272 5,035 3,122 

Garages

Class: C Exterior: Siding Foundation: 42 Inch (Unfinished)

 Base Cost 484 21,906 13,582 

 Common Wall: 2 Wall 1 -5,333 -3,306 

Water/Sewer

 Public Water 1 1,483 919 

 Public Sewer 1 1,483 919 

Built-Ins

 Appliance Allow. 1 2,747 1,703 

Fireplaces

 Prefab 1 Story 1 2,573 1,595 

<<<<< Calculations too long. See Valuation printout for complete pricing. >>>>>

Carport Area: 

Roof: 

Bsmnt Garage: 

Year Built: 1969

Car Capacity: 2

Class: C

Exterior: Siding

Brick Ven.: 0

Stone Ven.: 0

Common Wall: 2 Wall

Foundation: 42 Inch

Finished ?: 

Auto. Doors: 0

Mech. Doors: 1

Area: 484

% Good: 0

Storage Area: 0

No Conc. Floor: 0

 (17) Garage

CPP

Treated Wood

20

272

Type

Area

 (16) Porches/Decks

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 Gas

 

 

 

 

 

 

1

 

 

 

 

 

 (15) Fireplaces

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

1

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 (15) Built-ins

 Lump Sum Items:

Public Water

Public Sewer

Water Well

1000 Gal Septic

2000 Gal Septic

1

1

 

 

 

 (14) Water/Sewer

Average Fixture(s)

3 Fixture Bath

2 Fixture Bath

Softener, Auto

Softener, Manual

Solar Water Heat

No Plumbing

Extra Toilet

Extra Sink

Separate Shower

Ceramic Tile Floor

Ceramic Tile Wains

Ceramic Tub Alcove

Vent Fan

 

2

 

 

 

 

 

 

 

 

1

 

1

 

 (13) Plumbing

Few

 

Ave.

X

Many

 

No. of Elec. Outlets

Min

 

Ord.

X

Ex.

 

 No./Qual. of Fixtures

Amps Service

100

 (12) Electric

Central Air

Wood Furnace

 

 

Forced Air w/o Ducts

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

 

 

 

 

 

 

 

 

 

X

 

 

Elec.

Steam

 

Oil

Coal

 

Gas

Wood

X

 (11) Heating/Cooling

 Joists: 

 Unsupported Len: 

 Cntr.Sup: 

 (10) Floor Support

Recreation SF

Living SF

Walkout Doors (B)

No Floor SF

Walkout Doors (A)

 

 

 

 

 

 (9) Basement Finish

Conc. Block

Poured Conc.

Stone

Treated Wood

Concrete Floor

 

 

 

 

 

 (8) Basement

 Basement: 792 S.F.

 Crawl: 476 S.F.

 Slab: 308 S.F.

 Height to Joists: 0.0

 (7) Excavation

 

 

Suspended

X

 (6) Ceilings

 Kitchen: Hardwood

 Other: Hardwood

 Other: 

 (5) Floors

H.C.

X

Solid

 

Doors:

Small

 

Ord

X

Lg

 

Size of Closets

Min

 

Ord

X

Ex

 

Trim & Decoration

Plaster

Wood T&G

 

 

Drywall

Paneled

X

 

(4) Interior

Eavestrough

Insulation

Front

Page 3

***

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

or ope a 

THIS 

IS NOT A TAX BILL 

L-4400 

Notice of Assessment, Taxable Valuation, and Property Classification 

as 

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. 

FROM: (269) 329-4433 

PARCEL IDENTIFICATION 

PORTAGE CITY ASSESSOR'S OFFICE 

PARCEL NUMBER: 

-1 

7900 

S WESTNEDGE AVE 

SB-10-08140-034-0 

PORTAGE MI 49002 

PROPERTY ADDRESS: 

8820 WINDWOOD ST 

PORTAGE, MI 49002 

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

PRINCIPAL RESIDENCE EXEMPTION 

rs 

% Exempt As "Homeowners Principal Residence”: 

100.00% 

evsx222s4AUTO* *5-DIGIT 49024 

% Exempt As "Qualified Agricultural Property": 

00% 

BR 

hEWooD ST MOORE, 

ELLA 

L 

% Exempt As "MBT Industrial Personal”: 

.00% 

PORTAGE, 

MI 49002-6556 

% Exempt As "MBT Commercial Personal": 

00% 

stp 

ego 

EE peg leg 

geben 

eect] 

Exempt As "Qualified Forest Property”: 

[| Yes 

No 

Exempt As "Development Property": 

[J Yes 

[XI 

No 

LEGAL DESCRIPTION: 

LAKELAND PLAT LOT 24 

ACCORDING TO MCL 211.34c THIS PROPERTY IS CLASSIFIED AS: 

401 

Residential 

PRIOR YEAR'S CLASSIFICATION: 

401 

Residential 

The change in taxable value will increase/decrease your tax bill for the 2025 

PRIOR AMOUNT 

CURRENT 

CHANGE FROM 

year by approximately: 

$2070 

YEAR: 

2024 

ol Ae 

BO 

visa 

1. TAXABLE VALUE: 

71,696 

117,300 

45,604 

2. ASSESSED VALUE: 

103,600 

117,300 

13,700 

3. TENTATIVE EQUALIZATION FACTOR: 

1.000 

4. STATE EQUALIZED VALUE (SEV): 

103,600 

117,300 

13,700 

5. There WAS or WAS NOT a transfer of ownership on this property in2024 

WAS 

6. Assessor Change Reason: 

Market Adjustment 

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: 

Phone: 

Email Address: 

AARON POWERS 

(269) 329-4433 

assessingdept@portagemi.gov 

March Board of Review Appeal Information. The board of review will meet at the following dates and times: 

THE ASSESSOR MAY REVIEW ASSESSMENTS WITHOUT THE NECESSITY OF APPEALING PRIOR TO 2/28 BY CALLING 329- 

4433. THE 2025 MARCH BOARD OF REVIEW WILL BE HELD AT PORTAGE CITY HALL 7900 S WESTNEDGE AVE. 

ORGANIZATIONAL MEETING TO BE HELD 3/4 AT 8:30AM. APPEALS TO BE HEARD BY APPOINTMENT ONLY ON 3/10, 3/11 

AND 3/13 9AM-12PM & 1:30PM-4:30PM AND 3/12 1:30PM-4:30PM & 6PM-9PM. WRITTEN APPEALS AND SIGNED FORM 618 (L- 

4035) MUST BE RECEIVED BY 3/12 AT 5:30PM. APPOINTMENTS MUST BE SCHEDULED BY CALLING 329-4433 BEGINNING 

COPY 

3/1. FINAL MEETING TO FINALIZE ROLL WILL BE HELD 3/25 STARTING AT 9AM.

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

Page 1

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

ORLENE HAWKS

DIRECTOR

PROPERTY TAX APPEAL ANSWER FORM

VALUATION / EXEMPTION / CLASSIFICATION APPEAL

MOAHR DOCKET NO. 25-002732

Section 1: Respondent’s Contact Information

Filer Type: Local Unit of Government City Of Portage (KALAMAZOO)

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

Cathy

M.I.

Barbara

Last Name

Weissert

Firm Name (if any)

WCA Assessing

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

7900 S Westnedge Ave

City or Town

Portage

State

Michigan

ZIP Code

49002

Telephone Number

269-329-4534

Fax Number

269-342-8073

E-mail Address

weisserc@portagemi.gov

Section 3: Subject Property Information

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

Yes

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

The SEV and Taxable Value represents 50% of Fair Market Value and all values in the City of Portage have been uniformly assessed.

**Respondent respectfully requests dismissal of this appeal as Petitioner did not appeal to the March Board of Review as required by MCL 205.735A(3).** 

In February 2025, the Notice of Assessment was mailed to petitioner - See Attachment.

March Board of Review met on March 10th, 11th, 12th, 13th and 25th of 2025.

The Petitioner is scheduled for the December 2025 Board of Review for minor record card corrections.

Section 5: Jurisdictional Issues

IF PETITIONER IS APPEALING THE TRUE CASH AND/OR TAXABLE VALUES

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

If yes, check which BOR Petitioner attended: 

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

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

If yes, cite the Board’s authority.

Was the assessment(s) at issue established as the result of a clerical error or mutual mistake of fact? 

If yes, explain.

Is Petitioner appealing from a State Tax Commission Order? 

If so, what is the issue date?

MI

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:

04140-024-O

Classification of Property:

Real 

Residential

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

117,300

Current Taxable Value as established by the BOR:

117,300

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

234,600

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

117,300

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

117,300

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

Respondent or Attorney/Authorized Representative’s Signature: 

/s/ Cathy B Weissert

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

Page 1

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

ORLENE HAWKS

DIRECTOR

PROPERTY TAX APPEAL PETITION FORM

VALUATION / EXEMPTION / CLASSIFICATION APPEAL

MOAHR DOCKET NO. 

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

disputes.

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

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

Section 1: Petitioner’s Contact Information

Filer Type: Individual 

First Name

William

M.I.

P

Last Name/Company Name

Esser

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

8820 Windwood St

City or Town

Portage

State

Michigan

ZIP Code

49002

Telephone Number

517-740-4725

Fax Number

E-mail Address

wesser21@outlook.com

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

First Name

M.I.

Last Name

Firm Name (if any)

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

City or Town

State

ZIP Code

Telephone Number

Fax Number

E-mail Address 

Section 3: Subject Property Information

How many parcels are you appealing?

1

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

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

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

8820 Windwood St

Page 2

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

ORLENE HAWKS

DIRECTOR

Portage

Michigan

49002

Taxing Authority (City or Township)

City Of Portage (KALAMAZOO)

County 

Kalamazoo

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

True Cash and Taxable Value

 

Section 5: Explain the Reason for this Appeal

I was unable to appeal my true cash value and taxable value with my city board in March as I never received my assessment change notice at the beginning of the 

year, so I was unaware of the exceedingly high valuation until my 2025 summer tax bill came in the mail. The true cash value that was determined for my property 

is $24,000 higher than the appraisal that was done during our closing on the house a little under a year ago. For the comparable houses in our neighborhood, the 

median is around $200,000 and especially with our house, while it is bigger, it was in awful condition when we bought it and there are still many issues that we have 

not fixed yet that bring the value of the house down (see Attachment II). I have attached our appraisal of the property as "Attachment I" which indicates what our 

property was appraised at when we purchased it in June of 2024. Additionally, I have attached "Attachment II" which shows images of various issues/problems 

around the house that I feel have significant impact on the value of our home. Lastly, I have included "Attachment III" which contains the latest tax assessment 

documents from 2025. I have marked up a couple items that were wrong on Attachment III as well for our home. Please contact the number in this appeal for any 

questions.

Section 6: Jurisdictional Issues

Year(s) you are appealing:

2025

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

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

If No, check the applicable reason(s):

Assessment Change Notice was not sent to Petitioner

Did you request a Poverty Exemption at the BOR? 

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

 March  July  December

If No, explain why:

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

Parcel Identification Number: 04140-024-O

Classification of Property:

Personal

Residential

Page 3

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

ORLENE HAWKS

DIRECTOR

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

117000

Current Taxable Value as established by the BOR:

117000

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

210000 

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

105000

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

105000

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

Parcel Identification Number:

 

Current Classification of Property as established by Board of Review:

What do you believe is the property’s classification?

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

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

Fee Information

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

Yes

Are you appealing ONLY the denial of a Poverty Exemption?

No

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

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

Page 4

STATE

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

Page 1

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA

DIRECTOR

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

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

William P Esser,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 25-002732

City Of Portage,

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 9, 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

William P Esser,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 25-002732

City Of Portage,

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 9, 2025

PROOF OF SERVICE

I certify that a copy of the foregoing was sent on the entry date indicated above to the 

parties or their attorneys or authorized representatives, if any, utilizing either the mailing 

or email addresses on file, as provided by those parties, attorneys, or authorized 

representatives.

By: Tribunal Clerk

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

Page 1

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

ORLENE HAWKS

DIRECTOR

PROPERTY TAX APPEAL PETITION FORM

VALUATION / EXEMPTION / CLASSIFICATION APPEAL

MOAHR DOCKET NO. 

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

disputes.

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

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

Section 1: Petitioner’s Contact Information

Filer Type: Individual 

First Name

William

M.I.

P

Last Name/Company Name

Esser

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

8820 Windwood St

City or Town

Portage

State

Michigan

ZIP Code

49002

Telephone Number

517-740-4725

Fax Number

E-mail Address

wesser21@outlook.com

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

First Name

M.I.

Last Name

Firm Name (if any)

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

City or Town

State

ZIP Code

Telephone Number

Fax Number

E-mail Address 

Section 3: Subject Property Information

How many parcels are you appealing?

1

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

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

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

8820 Windwood St

Page 2

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

ORLENE HAWKS

DIRECTOR

Portage

Michigan

49002

Taxing Authority (City or Township)

City Of Portage (KALAMAZOO)

County 

Kalamazoo

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

True Cash and Taxable Value

 

Section 5: Explain the Reason for this Appeal

I was unable to appeal my true cash value and taxable value with my city board in March as I never received my assessment change notice at the beginning of the 

year, so I was unaware of the exceedingly high valuation until my 2025 summer tax bill came in the mail. The true cash value that was determined for my property 

is $24,000 higher than the appraisal that was done during our closing on the house a little under a year ago. For the comparable houses in our neighborhood, the 

median is around $200,000 and especially with our house, while it is bigger, it was in awful condition when we bought it and there are still many issues that we have 

not fixed yet that bring the value of the house down (see Attachment II). I have attached our appraisal of the property as "Attachment I" which indicates what our 

property was appraised at when we purchased it in June of 2024. Additionally, I have attached "Attachment II" which shows images of various issues/problems 

around the house that I feel have significant impact on the value of our home. Lastly, I have included "Attachment III" which contains the latest tax assessment 

documents from 2025. I have marked up a couple items that were wrong on Attachment III as well for our home. Please contact the number in this appeal for any 

questions.

Section 6: Jurisdictional Issues

Year(s) you are appealing:

2025

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

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

If No, check the applicable reason(s):

Assessment Change Notice was not sent to Petitioner

Did you request a Poverty Exemption at the BOR? 

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

 March  July  December

If No, explain why:

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

Parcel Identification Number: 04140-024-O

Classification of Property:

Personal

Residential

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STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

ORLENE HAWKS

DIRECTOR

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

117000

Current Taxable Value as established by the BOR:

117000

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

210000 

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

105000

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

105000

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

Parcel Identification Number:

 

Current Classification of Property as established by Board of Review:

What do you believe is the property’s classification?

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

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

Fee Information

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

Yes

Are you appealing ONLY the denial of a Poverty Exemption?

No

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

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

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STATE

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