Attachment A to Cupp MTT Petition (012-00 _ 013-00).pdf

Dustin L Cupp, Christina L Cupp, Petitioners V Township Of Mendon, Respondent · 25-002958-TT

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1 

 

ATTACHMENT A 

 

Section 5. Reason for Appeal 

Property Parcel Nos.: 75-010-016-012-00 & 75-010-016-013-00 

Reason for Appeal: Uncapping of Taxable Value of Qualified Agricultural Property 

 

For tax years 2024 and 2025, Property Parcel Nos. 75-010-016-012-00 and 75-010-016-

013-00 (together, the “Properties” or “Subject Properties”), were classified as Agricultural and 

were receiving the Qualified Agricultural Property Exemption (“QAE”). 

 

On June 3, 2024, the Petitioners purchased the Subject Properties. Dustin and Christina 

Cupp signed and filed Form 3676, Affidavit Attesting Qualified Agricultural Property Shall 

Remain Qualified Agricultural Property attesting that 100% of the Property was and will remain 

Qualified Agricultural Property. See Affidavit attached as Exhibit 1. 

According to the 2025 Notices of Assessment for the Properties, which are attached as 

Exhibit 2, the Properties continue to receive the QAE in 2025. Thus, there does not appear to be 

any dispute that the Properties are eligible for, and were actually receiving, the QAE both before 

and after Mr. and Mrs. Cupp acquired the Properties. Nevertheless, the Township has “uncapped” 

the taxable value of the Subject Properties for the 2025 tax year, contrary to Michigan law. 

MCL 211.27a(2)(a) provides that a property’s taxable value may increase from the previous 

year’s taxable value by the rate of inflation or 5%, whichever is less, unless a “transfer of 

ownership” occurs. “Transfer of ownership” is a defined statutory term and the Michigan 

Legislature has identified several situations that do not result in a “transfer of ownership.” One 

such exception to a “transfer of ownership” applies to transfers of qualified agricultural property 

so long as certain requirements are met. 

MCL 211.27a(7)(o) states, in relevant part, that the following is not a “transfer of 

ownership”: 

[A] transfer of qualified agricultural property, if the person to whom 

the qualified agricultural property is transferred files an affidavit 

with the assessor of the local tax collecting unit . . . attesting that the 

qualified agricultural property will remain qualified agricultural 

property. 

In other words, there is no “transfer of ownership” where: (1) the property being transferred is 

qualified agricultural property, and (2) the new owner files the Affidavit Attesting that Qualified 

Agricultural Property Will Remain Qualified Agricultural Property. Both conditions are satisfied 

for the Subject Properties. 

Assessment records confirm that the Properties were receiving the QAE prior to Mr. and 

Mrs. Cupp’s purchase in June, 2024. The Properties were “qualified agricultural property” prior

2 

 

to the purchase, satisfying the first condition of MCL 211.27a(7)(o). Mr. and Mrs. Cupp properly 

signed and filed the Affidavit Attesting that Qualified Agricultural Property Will Remain Qualified 

Agricultural Property on June 3, 2024. See Exhibit 1. Furthermore, the 2025 Notices of 

Assessment confirm that the Properties are still “qualified agricultural property” and are classified 

as Agricultural. See Exhibit 2. 

Because MCL 211.27a(7)(o) specifically provides that a transfer of qualified agricultural 

property is not a transfer of ownership, the Properties’ 2025 taxable values of $9,200 violate MCL 

211.27a(2)(a). 

Petitioners respectfully request that the Tribunal revise the Subject Properties’ 2025 taxable 

values to be compliant with MCL 211.27a(2)(a) and 211.27a(7)(o) as follows: 

75-010-016-012-00: $2,654 (2024 taxable value of $2,575 x 1.031 = $2,654). 

75-010-016-013-00: $2,654 (2024 taxable value of $2,575 x 1.031 = $2,654).

EXHIBIT 1

DOCUMENT 

# 2024004135 

ARRIVAL: 06/05/2024 09:54:33 AM 

RECORDED: 

06/05/2024 09:54:41 AM 

DOCTYPE: 

A@6 PAGES: 

2 

Hutson Assessing Inc. 

JUN 1 02024 

FILED FOR RECORD IN 

: 

ST 

JOSEPH COUNTY MICHIGAN 

Received 

LINDSAY OSWALD, 

REGISTER 

OF 

DEEDS 

EE 

a 

Affidavit Attesting Qualified Agricultural Property Shall Remain Qualified Agricultural Property 

1. Street Address of Property 

2. Name of County 

St. Joseph 

3. City/Township/Village Where Real Estate is Located 

Mendon Ep 

[Il City 

Township 

[H| Village 

4. Name of Property Owner(s) (Print or Type Legibly) 

5. Property ID Number (from Tax Bill or Assessment Notice) 

Dustin L. Cupp and Christina L. Cupp 

75-010-016-012-00 

6. Legal Description (Legal description is required; attach additional sheets if 

7. Percentage of this properly that is, and will remain Qualified Agricultural Property 

necessary) 

(Do Not Include Qualified Farest Program Property) 

See Exhibit A 

100% 

8. Daylime Telephone Number 

9. E-mail Address 

Partial transfer under MCL 211.27a(6)(K)? See Page 2 

(269) 651-4880 

Ithorntonlaw@gmail.com 

J Yes 

No 

CERTIFICATION & NOTARIZATION (Notarization necessary for recording with Register of Deeds) 

| certify that the information above is true and complete to the best of my knowledge. 

| further certify that the property noted on this affidavit 

currently is, and will remain, qualified agricultural property. Must 

be signed 

by-owner, 

partner, corporate officer, or a duly authorized agent. 

Dated: June 3 

,2024 

Signed 

NIRS 

Name (Printed or Type) Dustif 

L. Cupp 

Title Owner 

Dated: June 3 

,20.24 

Signed 

(4a. nAong Zz Lo 

Name (Printed or Type) Christina L! ffm 

Title Owner 

STATE OF MICHIGAN 

) 

) ss. 

COUNTY OF 

ST. JOSEPH 

) 

On this 

_3rd 

day of 

June 

, 20.24 

the above-named person(s) Dustin L. Cupp & Christina L. Cupp 

.each personally appeared before me. Each acknowledged that the persons’ execution of this affidavit was that 

person's free act and deed and affirmed that the contents of this affidavit are true to the best of that person's information, knowledge 

and belief. 

ite (FE 7 

BRINT/TYPE NAME: Lance L. Thornton 

NOTARY PUBLIC, 

St. Joseph 

County, Michigan 

Acting in 

St. Joseph 

County 

(NOTARY SEAL) 

My commission expires: 06/21/2030 

Drafters Name __ Lance . Thorton 

. Ale 

ho rire 

Drafter's Address 

_(s 3.260 

Abn ihesrse 

JAC » 

Sie i wi AT 

Eh] 

FOR LOCAL GOVERNMENT USE ONLY AFTER THE INSTRUMENT IS RECORDED WITH THE REGISTER OF DEEDS 

Is the percentage stated above in number 7 the current percentage of the property that is Qualified 

Agricultural Property? 

£ 

OJ Yes 

No 

If NO, what is the correct percentage 

of the propery that is currently Qualified Agricultural Property? 

= LO 

Assessor's Signature A 

Date 

7/. 

% 

= 

Co 

[2 

Z= > 

24) 20Z¢

EXHIBIT A —FORM 3676 

6. Legal description: 

The East 1/2 of the Southeast 1/4 of the Northeast 1/4 of the Southeast 1/4 of Section 16, 

Township 5 South, Range 10 West. 

Tax ID# 75-010-016-012-00 

Hutson Assessing Inc. 

JUN 102024 

Received

DOCUMENT 

# 2024004131 

Hutson Assessing Inc. 

ARRIVAL: 06/05/2024 09:54:33 AM 

RECORDED: 

06/05/2024 09:54:37 

AM 

24 

DOCTYPE: 

A@6 PAGES: 

2 

JUN 1 0 0 

FILED 

FOR RECORD 

IN 

. 

ST JOSEPH COUNTY MICHIGAN 

Received 

LINDSAY OSWALD, REGISTER OF DEEDS 

Michigan Department of Treasury 

This form is issued under authority of P.A. 260 

of 

3676 (Rev. 12-18) 

2000 and PA. 378 of 2006, Filing Is vido. 

Affidavit Attesting Qualified Agricultural Property Shall Remain Qualified Agricultural Property 

1. Street Address of Property 

2. Name of County 

St. Joseph 

3. City/Township/Village Where Real Estale is Located 

5 

§ 

i 

Mendon Township 

OJ City 

Township 

OJ Village 

4. Name of Property Owner(s) (Print or Type Legibly) 

5. Property ID Number (from Tax Bill 

or Assessment Notice) 

Dustin L. Cupp and Christina L. Cupp 

75-010-016-013-00 

6. Legal Description (Legal description is required; attach additional sheets il 

7. Percentage of this property that is, and will remain Qualified Agricultural Property 

necessary) 

(Do Not Include Qualified Forest Program Property) 

See Exhibit A 

100% 

8. Daylime Telephone Number 

9. E-mail Address 

Partial transfer under MCL 211.27a(6)(K)? See Page 2 

(269) 651-4880 

Ithorntonlaw@gmail.com 

[ves 

No 

CERTIFICATION & NOTARIZATION (Notarization necessary for recording with Register of Deeds) 

| certify that the information above is true and complete to the best of my knowledge. 

| further certify that the property noted on this affidavit 

currently is, and will remain, qualified agricultural property. Must be signed 

by 

gwner, partner, corporate officer, or a duly authorized agent. 

Dated: June 3 

,2024 

Signed 

RNNES 

Name pa 

or Type) Dustin'tY Cupp 

Title Owner 

Dated: June 3 

,20.24 

Signed IZ Ny a 

Z 

Zz 

on 

Name (Printed or Type) Christina L. Cupp 

Title Owner 

STATE OF MICHIGAN 

~~) 

) ss. 

COUNTY OF 

ST. JOSEPH 

) 

Onthis 

_3rd 

day of 

June 

20.24 

the above-named person(s) Dustin L. Cupp & Christina L. Cupp 

.each personally appeared before me. Each acknowledged that the persons’ execution of this affidavit was that 

person's free act and deed and affirmed that the contents of this affidavit are true to the best of that person's information, knowledge 

and belief. 

 , a 

ie Zn 

BRINTTYPE NAME: Lance L. Thornton 

NOTARY PUBLIC, 

St. Joseph 

County, Michigan 

Acting in 

St. Joseph 

County 

(NOTARY SEAL) 

My commission expires: 06/21/2030 

Drafter's Name 

_fvesicr L. 

Thesrsdea » 

litter 

ees 

Drafter's Address __(» A262 Adoftrc.ien 

RA, Gi writs, ML 490%, 

FOR LOCAL GOVERNMENT USE ONLY AFTER THE INSTRUMENT IS RECORDED WITH THE REGISTER OF DEEDS 

Is the percentage stated above in number 7 the current percentage of the property that is Qualified 

0 Yes TNo 

Agricultural Property? 

2207 

If NO, what is the corgec{percentage of the 

=> 

y that is currently Qualified Agricultural Property? 

i 

SES 

Date 

7/24) ze zy

EXHIBIT A — FORM 3676 

6. Legal description: 

The West 1/2 of the Southeast 1/4 of the Northeast 1/4 of the Southeast 1/4 of Section 16, 

Township 5 South, Range 10 West. 

Tax ID# 75-010-016-013-00

EXHIBIT 2

Michigan Department of Treasury, 

THIS 

IS 

NOT 

A 

TAX 

BILL 

L-4400 

1019 (Rev, 10-24) 

7786 

Notice of Assessment, Taxable Valuation, and Property Classification 

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: HUTSON ASSESSING INC 

PARCEL IDENTIFICATION 

60450 FARRAND RD. 

PAR 

: 

COLON, MI 49040 

CEL NUMBER 

75010016 013 00 

TEMP- RETURN SERVICE REQUESTED 

PROPERTY ADDRESS: 

f 

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

PRINCIPAL RESIDENCE EXEMPTION 

Co 

% Exempt As "Homeowners Principal Residence": 

00% 

++4tte ss AUTO**5-DIGIT 49011 

% Exempt As "Qualified Agricultural Property”: 

100.00% 

ees Goose CHRISIINACL 

9% Exempt As "MBT Industrial Personal”: 

00% 

MENDON, 

MI 49072-9712 

% Exempt 

As "MBT Commercial Personal”: 

00% 

IL CELERY LE YE 

PLE RRR 

Exempt 

As "Qualified Forest Property”: ~~ [] Yes 

[X] No 

Exempt As "Development Property": 

[Yes 

[X] No 

LEGAL DESCRIPTION: 

W 1/2 SE 1/4 NE 1/4 SE 1/4 SEC 16 T5S R10W. 5 A+/-. PA 116 25 YRS 1980-2004 L-848 P-211. 

ACCORDING TO MCL 211.34c THIS PROPERTY IS CLASSIFIED AS: 

102 

Agricultural 

PRIOR YEAR'S CLASSIFICATION: 

102 

Agricultural 

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

PRIOR AMOUNT 

CURRENT TENTATIVE 

CHANGE FROM 

i 

: 

3 

: 

PRIOR YEAR TO 

year by approximately: 

$214 

YEAR: 

2024 

AMOUNT YEAR: 

RFE EAL 

1. TAXABLE VALUE: 

2.575 

9,200 

6,625 

2. ASSESSED VALUE: 

9,200 

9,200 

0 

3. TENTATIVE EQUALIZATION FACTOR: 

1.000 

Br 

> 

- 

4. STATE EQUALIZED VALUE (SEV): 

9,200 

9,200 

0 

5. There WAS or WAS NOT a transfer of ownership on this property in 2024 

WAS 

In 1994, Proposal A was introduced, which set a 5% cap on the increase to Taxable Value. This cap applies statewide and 

aims to control the impact of rising property values on taxpayers. The State determined the inflation rate is 3.1% for 2025 

year. This means the prior year's taxable value should be multiplied by a factor of 1.031 for your current taxable value. 

If 

there was new construction in 2024 the value will be added to assessed and taxable. If a transfer of ownership occurred in 

2024 the assessed and taxable value will be identical due to uncapping. If neither new construction or a transfer occurred the 

taxable will follow the 3.1% cap. Assessed value is influenced by market changes. 

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: 

DALE HUTSON 

(269) 432-2834 

DALEHUTSON@CHARTERMI.NET 

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

MENDON BOARD OF REVIEW APPOINTMENT ONLY! CALL 269.432.2834 FOR AN APPOINTMENT NO LATER THAN 4 PM 

FRIDAY 

MARCH 7. BOARD OF REVIEW WILL MEET AT THE MENDON TWP. HALL, 136 W. MAIN ST. MONDAY MARCH 10 FROM 1:30 PM 

TO 7:30 & TUESDAY MARCH 11 FROM 1:30 PM TO 7:30. APPEALS MAY BE MADE BY MAIL AND MUST BE RECEIVED BY 4 PM 

FRIDAY MARCH 7 AT DALE HUTSON, ASSESSOR, 60450 FARRAND RD., COLON, MI 49040. 

YOU MUST PROVIDE FOUR 

COPIES OF ANY MATERIAL PRESENTED TO THE BOARD. 

NO EMAILED OR FAXED PROTESTS ACCEPTED. 

ASSESSING & TAX INFORMATION AVAILABLE ONLINE AT: BSAONLINE.COM

Michigan Department of Treasury, 

THIS 

IS NOT A TAX BILL 

L-4400 

1019 (Rev, 10-24) 

Notice of Assessment, Taxable Valuation, and Property Classification 

ms 

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: HUTSON ASSESSING INC 

PARCEL IDENTIFICATION 

60450 FARRAND RD. 

, 

COLON. MI 49040 

PARCEL NUMBER: 

75010 016 012 00 

TEMP- RETURN SERVICE REQUESTED 

PROPERTY ADDRESS: 

OWNER" 

& ADDRESS/PI 

N, 

] 

'S NAME 

ESS/PERSON 

NAMED ON ASSESSMENT ROLL. 

PRINCIPAL RESIDENCE EXEMPTION 

ms 

% Exempt As "Homeowners Principal Residence”: 

.00% 

*¥ exer re 4AUTO**5-DIGIT 49011 

% Exempt 

As "Qualified Agricultural Property”: 

100.00% 

Ee. DUTTIN Lg (CIRISTINALL 

% Exempt As "MBT Industrial Personal”: 

00% 

MENDON, 

MI 49072-9712 

% Exempt As "MBT Commercial Personal”: 

.00% 

(TE TTET ECE CB PTTL 

[RE FTF TT EER 

Exempt As "Qualified Forest Property”: ~~ [| Yes 

[X] No 

Exempt As "Development Property”: 

[J Yes 

[X] No 

LEGAL DESCRIPTION: 

E 1/2 SE 1/4 NE 1/4 SE 1/4 SEC 16 T5S R10W. 5 A+/-. PA 116 25 YRS 1980-2004 L-848 P-211. 

ACCORDING TO MCL 211.34c THIS PROPERTY IS CLASSIFIED AS: 

102 

Agricultural 

PRIOR YEAR'S CLASSIFICATION: 

102 

Agricultural 

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

AMOUI 

CURRENT TENTATIVE 

CHANGE FROM 

year by approximately: 

$214 

YEAR 2024 oo 

AMOUNTIEN: 

2025 

CURRENT YEAR 

1. TAXABLE VALUE: 

2,575 

9,200 

6,625 

2. ASSESSED VALUE: 

9,200 

9,200 

0 

3. TENTATIVE EQUALIZATION FACTOR: 

1.000 

i 

: 

4. STATE EQUALIZED VALUE (SEV): 

9,200 

9,200 

0 

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

WAS 

In 1994, Proposal A was introduced, which set a 5% cap on the increase to Taxable Value. This cap applies statewide and 

aims to control the impact of rising property values on taxpayers. The State determined the inflation rate is 3.1% for 2025 

year. This means the prior year's taxable value should be multiplied by a factor of 1.031 for your current taxable value. 

If 

there was new construction in 2024 the value will be added to assessed and taxable. If a transfer of ownership occurred in 

2024 the assessed and taxable value will be identical due to uncapping. If neither new construction or a transfer occurred the 

taxable will follow the 3.1% cap. Assessed value is influenced by market changes. 

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: 

DALE HUTSON 

(269) 432-2834 

DALEHUTSON@CHARTERMI.NET 

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

MENDON BOARD OF REVIEW APPOINTMENT ONLY! CALL 269.432.2834 FOR AN APPOINTMENT NO LATER THAN 4 PM 

FRIDAY 

MARCH 7. BOARD OF REVIEW WILL MEET AT THE MENDON TWP. HALL, 136 W. MAIN ST. MONDAY MARCH 10 FROM 1:30 PM 

TO 7:30 & TUESDAY MARCH 11 FROM 1:30 PM TO 7:30. APPEALS MAY BE MADE BY MAIL AND MUST BE RECEIVED BY 4 PM 

FRIDAY MARCH 7 AT DALE HUTSON, ASSESSOR, 60450 FARRAND RD., COLON, MI 49040. 

YOU MUST PROVIDE FOUR 

COPIES OF ANY MATERIAL PRESENTED TO THE BOARD. 

NO EMAILED OR FAXED PROTESTS ACCEPTED. 

ASSESSING & TAX INFORMATION AVAILABLE ONLINE AT: BSAONLINE.COM

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