Birch.pdf

Mary Rose Birch, Petitioner V Township Of Peaine, Respondent · 26-000228-TT

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RECEIVED 

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APR 01 2026 

EN CLSSED 

MICHIGAN TAX TRIBUNAL 

STATE OF MICHIGAN 

1 ICENSING AND RE, 

LIVEINGING AND RE 

LANSING 

GRETCHEN WHITMER 

DEP) 

GOVERNOR 

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QORLENE HAWKS 

IRS 

ORLENE HAWKS 

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DIRECTOR 

PROPERTY TAX APPEAL PETITION FORM 

PRINCIPAL RESIDENCE EXEMPTION / QUALIFIED AGRICULTURAL EXEMPTION 

MOAHR DOCKET NO. 26-000228 

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

Board of Review Decision) with this Small Claims Petition, 

if applicable. If you do not submit this document, you may be placed in default. 

Section 1: Petitioner’s Contact Information 

Tiler Type: Individual 

First Name 

MI, 

Last Name/Company Name 

Mary Rose 

Birch 

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

31153 Camp 3 trl 

City or Town 

State 

ZIP Code 

Beaver Island 

Michigan 

49782 

Telephone Number 

Fax Number 

630-750-7870 

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

maryrosebirch@strategopartners.com 

Firm Name (if any) 

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

City or Town 

State 

ZIP Code 

Michigan 

Telephone Number 

Fax Number 

E-mail Address 

Section 3: Subject Property Information

STATE OF MICHIGAN 

HEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

ORLENE HAWK 

GOVERNOR 

LANSING 

DIRECTOR 

Michigan 

49782 

Taxing Authority: 

Township Of Peaine (CHARLEVOIX) 

Classification of Property: 

Real 

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Residential 

Section 4: Check which of the following vou are appealing 

Principal Residence Exemption 

Section 5: Explain the Reason for this Appeal 

To: 

Michigan Tax Tribunal 

Re: Appeal of Principal Residence Exemption (PRE) Denial 

Property Location: 31153 camp 3 Trl Beaver Island, MI 49782 

Parcel Numbers: 15-012-129-005-50 and 15-012-129-005-60 

Dear Tribunal: 

Petitioners respectfully appeal the denial of the Principal Residence Exemption (PRE) on the adjoining parcel identified above. 

Petitioners are the owners and occupants of the property located at the address listed above, which serves as their principal residence. The property consists of two 

contiguous residential parcels that share a common boundary and are owned by the same household. 

Historically, the property existed as a single parcel and received a 100% Principal Residence Exemption. At the recommendation of a real estate professional, the 

parcel was administratively split into two parcels to allow the possibility of marketing one portion for sale. Petitioners ultimately decided not to sell the property, and 

the residential use of the property has remained unchanged. 

One parcel contains the primary residence. The adjoining parcel contains a small accessory cabin used exclusively by Petitioners and their family members in 

connection with the homestead property. The cabin is not rented, leased, or occupied by any separate household 

Petitioners and their family occasionally use the cabin seasonally, including for family visits by grandchildren and in connection with maple syrup production on the 

property. These activities are part of the family’s use of the property as a single homestead 

Under Michigan Compiled Laws §211.7dd, a principal residence includes: 

“all of an owner's unoccupied property classified as residential that is adjoining or contiguous to the dwelling.” 

The adjoining parcel satisfies each element of the statute: 

+ The parcels are contiguons and share a houndary 

+ Both parcels are under identical ownership 

+ Both parcels are classified as residential property 

+ The adjoining parcel is not occupied as a separate residence 

The presence of an accessory cabin on the adjoining parcel does not transform the parcel into a separately occupied residence. The cabin functions solely as an 

accessory structure used by Petitioners” household and family members as part of the homestead. 

Guidance issued by the Michigan Department of Treasury clarifies that “unoccupied property” refers to property not occupied by tenants or a separate household. The 

statute does not require the property to be vacant or free of structures. 

The township previously recognized the property as a single homestead by granting a 100% Principal Residence Exemption when the parcels were combined. The 

subsequent administrative parcel split did not alter the ownership, occupancy, or residential use of the property and therefore should not eliminate eligibility for the 

exemption. 

For these reasons, Petitioners respectfully request that the Tribunal reverse the township's denial and restore the Principal Residence Exemption to the adjoining 

parcel. 

Respectfully submitted, Laurence & Mary Rose Birch 

Section 6: Jurisdictional Issues 

List the year(s) denied: 

S

STATE OF MICHIGAN 

ICENSING AND REGULATCRY 

LANSING 

GRETCHEN WHITMER 

DEPARTMENT CF 

GOVERNOR 

IRS 

ORLEME HAWKS 

DIRECTOR 

A 

fee of $25.00 is required for the filing of this appeal unless you possess a Principal Residence Exemption of at least 50% at the time of the filing of this petition. 

Electronic Signature #Iyping your name below will serve as your signature 

Petitioner or Attorngy/Authorized Representative’s 

Sfgnature: 

Mary Rose Birch 

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