26-000279.pdf

Granum Farms LLC, Petitioner V Township Of Berlin, Respondent · 26-000279-TT

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ATT Docket Lh. F-00027 

Michigan Department of Treasury 

4031 (Rev. 09-22) 

eo 

.— 

RECEIVED 

MAR 2 6 2026 

— 

Wo, 

MICHIGAN TAR TIRESTRAYe —2025 

12/03/2025 

09:20 AM 

July/December Board of Review Affidavit 

Issued under authority of PA. 206 of 1893. Filing is mandatory. 

Petition/Docket #: 

The authority for July/December board of review action is stated in the General Property Tax Act, MCL 211.53b. The July/December Board of Review can take action 

regarding qualified errors verified by the assessor (MCL 211.53b(1), (8). The July/December Board of Review can also take action under MCL.211.53b regarding a 

paverty exemption for the current year under MCL 211.7u; a qualified agricultural property exemption under MCL 211.ee for the current year; which has been denied 

by the assessor; a qualified agricultural property exemption under MCL 211.¢e that was not on the assessment roll for the current year and one prior year; or a 

qualified forest property exemption under MCL 211.7(j{1) that was not on the assessment roll for the current year and one prior year. 

In addition, other statutes, such 

as MCP 211.7b related fo the disabled veterans exemption, and MCL 211.7ss related to the eligible development property exemption, provide authority for the 

July/December Board of Review to take action. 

Form 3128 (L-4035a) must be completed by the Board of Review and made a part of the Board of Review records whenever a change is made to an individual 

parcel of property which causes a change in Taxable Value. 

PART A: IDENTIFICATION 

Owner Name 

GRANUM FARM LLC 

UwneT SUeel AGATess 

City 

State 

ZiP Code 

6311 TUBSPRING 

ALMONT 

MI 

[48003 

Parcel Number 

Property 

School District 

Property Classification 

| 74-09-033-3002-010 

~~ 

_|ALMONT COMMUNITY SCHO 

302 

_ 

ee] 

Properly Street Address 

cy 

TT 

Tse 

Zpoode 

| 

GOULD RD 

ALLENTON 

MI 

48002 

PART B: ADJUSTMENTS 

tem or Taxing Authority 

Note or Millage 

Original 

Adjusted 

Difference 

BERLIN 

Assessed Value 

DBOR 

194,100 

194,100 

0 

Taxable Value 

12/03/2025 

122,586 

122,586 

0 

P.R.E. 

100.00 % 

100.00 % 

0.00 9, 

Property Class 

102 

School District 

44020 

Classification 

Ad Valorem 

Veteran Exemption 

None 

None 

TOTALS 

Reason for change (see instructions on page 2): 

1 Poverty Exemption 

X]ouaited Agricultural Exemption 

1] Disabled Veterai 

! Qualified Forest Exemption 

Explanation: 

[Eligible Development Poperty 

Exemption 

[J aualified Error 

THE DECEMBER BOARD OF REVIEW DOES NOT HAVE THE AUTHORITY TO GO BACK TO PREVIOUS 

OWNERSHIP TO RE CAP THE UNCAP SALE. 

ns 9

MTT Docket Mo. AL 000 

yyperemy somsne 

2025 

winter 

Bill #: 

00565 

MESSAGE TO TAXPAYER 

PAYMENT INFORMATION 

OPEN MON 

& WED 9:00AM-NOON 

& 1:00-4:00PM UNTIL 

2/17/26. 

WE WILL COLLECT TAXES THRU 3/2/26 UNTIL 

This 

tax 

is 

due by: 

02/17/2026 

5:00PM. INCLUDE A SELF ADDRESSED STAMPED ENVELOPE 

Pay by mail to: 

BERLIN TOWNSHIP TREASURER 

FOR A RECEIPT 

*TO AVOID INTEREST 

- ALL PAYMENTS 

740 CAPAC RD 

MUST BE RECEIVED BY 5:00PM ON FEB 17TH. NO 

ALLENTON, 

MI 

48002 

POSTMARKS ACCEPTED. 

IF PAYING WITH CREDIT CARD 

PLEASE CALL OFFICE NUMBER 810-395-4518. 

OUR NEW 

WEBSITE 

IS NOT UP AND RUNNING YET. 

EMAIL 

IS 

TREASURER@BERLINTWPSTCLAIRMI 

. GOV 

SUMMER TAXES CHING 

INFORMA 

TAX DETAIL 

PROPERTY 

TION 

Taxable Value: 

122,586 

AGRICULTURAL-VACAK 

Property Assessed To: 

State Equalized Value: 

194,100 

Class: 102 

GRANUM FARM LLC 

P.R.E. 

3%: 

100.0000 

631] TUBSPRING 

ALMONT, 

MI 48003 

Mort Code: 

ALMONT COMMUNITY 

SC 

Taxes 

are based upon Taxable Value. 

Prop 

#: 7409-033-3002-010 

School: 44020 

1 mill equals $1.00 per $1000 of Taxable Value. 

Prop Addr: 

GOULD RD 

Amounts with no millage 

are either Special 

Assessments 

or other charges added 

to this bill. 

Legal Description: 

DESCRIPTION 

MILLAGE 

AMOUNT 

PP SpTi Somme 

05/41/2025 from 09-033=3002-000; 

74 DRUGS 

0.55980 

68.62 

74 SENIORS 

0.79830 

97.86 

74 LIBRARY 

1.20000 

147.10 

74 

PARKS 

0.49440 

60.60 

74 VETERANS 

0.10000 

12.25 

74 CNTY ROADS 

0.24950 

30.58 

74 EMS 

0.50000 

61.29 

. 

D 

Ji 

74 

LAP SPEC 

ED 

0.78350 

96.04 

3 

74 LAP INTER ED 

0.17560 

21.52 

74 

LAP VOC 

ED 

1.80300 

221.02 

PER 

Iv 

09 TWP OP 

0.68630 

84.13 

FEB 10 2056 

09 TWP ROADS 

0.46960 

57.56 

rd 

09 

FIRE 

1.66800 

204.47 

03 FIRE EQUIPMEN 

1.50000 

183.87 

J— 

tC 

44020 

SCH 

op 

18.00000 

EXEMPT 

SERUN TOWKSH: 

44020 SCH DEBT 

3.00000 

367.75 

99Chase 

IC Drain 

30.04 

99Coon Creek IC 

76.78 

99Newland IC Dra 

883.64 

OPERATING FISCAL YEARS 

The taxes 

on bill will be used for governmental 

operations 

for the following fiscal year(s): 

Total Tax 

31.98800 

2,705.12 

County: 

01/01/24 

- 

12/31/24 

Administration Fee 

0.00 

Twn/Cty: 

04/01/24 

- 

03/31/25 

School: 

- 

School 

07/01/24 

- 

06/30/25 

TOTAL AMOUNT DUE 

2,705.12 

Does NOT affect when the tax 

is due 

or its amount 

J 

Plosae datsnh 

alansy merfarabion 

Kear 

tha 

tan martdsn

MIT Dockod Mo. 

3) 000 279 

BERLIN TOWNSHIP 

2025 

summer 

Bill #: 

00560 

MESSAGE TO TAXPAYER 

PAYMENT INFORMATION 

TREASURERS HOURS MONDAYS AND WEDNESDAY 9:00AM- 

) 

. 

12:00PM 

& 1:00PM-4:00P UNTIL SEPT 15TH, 

TO PAY 

This tax is due by: 

09/15/2025 

TAXES WITH DEBIT 

OR CREDIT CARD 

(WITH 

A FEE) 

Pay by mail 

to: 

BERLIN TOWNSHIP TREASURER 

ALMONT COMMUNITY 

SC 

Prop 

#: 

7409-033~3002-010 

School: 

44020 

Prop Addr: 

GOULD RD 

Legal Description: 

5 

2-373; 

TOWNSHIE 

. 

OPERATING FISCAL YEARS 

The 

taxes 

on bill will 

be used 

for governmental 

operations 

for 

the following fiscal year(s): 

County: 

01/01/25 

- 

12/31/25 

Twn/Cty: 

04/01/25 

~ 

03/31/26 

School: 

07/01/25 

- 

06/30/26 

State: 

- 

Does NOT affect when 

the 

tax 

is 

due 

or its amount 

PLEASE CALL 810-395-4518 OR COME IN. 

IF YOU NEED 

740 CAPAC RD 

A RECEIPT SEND 

A SELF ADDRESSED STAMPED ENVELOPE 

ALLENTON, 

MI 

48002 

OR ASK FOR AN EMAIL RECEIPT. EMAIL ADDRESS 

TREASURER@BERLINTWPSTCLAIRMI . GOV 

DEFERMENTS CAN BE OBTAINED AT THE OFFICE. 

A NEW WEBSITE IS COMING SOON. 

PROPERTY INFORMATION 

TAX DETAIL 

Taxable Value: 

122,586 

 AGRICULTURAL-VACAN 

property Assessed To: 

State Equalized Value: 

194,100 

Class: 

102 

CRANUM EARN RC 

PRE/MBT 

%: 

100.0000 

ALMONT, 

MI 48003 

Mort Code: 

Taxes 

are based upon Taxable Value. 

1 mill equals $1.00 per $1000 

of Taxable Value. 

Amounts with no millage are either Special 

Assessments 

or other charges added 

tc this bill. 

DESCRIPTION 

MILLAGE 

AMOUNT 

© 

74-COURTY OP 

5.31530 

“851.58 

74 

STATE 

ED 

6.00000 

735.51 

Total Tax 

11.31530 

1,387.09 

Administration Fee 

0.00 

TOTAL AMOUNT DUE 

1,387.09 

Please detach along perforation. 

portion. 

Keep the top

] 

” Fn. 24-0007 

oo 

| 

EMT Lhskst ve. 2600808 © NOT A TAX BILL 

L-4400 

Notice of Assessment, Taxable Valuation, and Property Classification 

ed 

This form is issued under the authority of Public Act 206 of 1893, Sec. 211.24c and Sec.211.34c, as amended. This is a model assessment notice to be used by the local assessor. 

FROM BERLIN TOWNSHIP 

PARCEL IDENTIFICATION 

STEVEN COUCKE 

PARCEL NUMBER: 

74-09-033-3002-010 

740 CAPAC RD 

PROPERTY ADDRESS: 

ALLENTON MI 48002 

GOULD RD 

ALLENTON, MI 48002 

SCHOOL DISTRICT CODE: 

44020 

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

EXEMPTIONS 

467 

% Exempt As "Homeowners Principal Residence™ 

100.00% 

«rx 42AUTO**ALL FOR AADC 480 

T17 

Pl 

#84 

% Exempt 

As "Qualified Agricultural Property”: 

00% 

CRONUM FARM CD 

% Exempt As "MBT Industrial Personal” 

00% 

ALMONT, 

MI 48003-8316 

% Exempt As "MBT Commercial Personal™ 

00% 

SUH TRE 

HT LTE TLL BE EL PRT 

ET 

Exempt 

As Disable Veteran or Suing 

| yo 

No 

Exempt As "Qualified Forest Property” 

0 Yes 

[X] 

No 

Exempt As "Development Property™ 

Oa Yes 

x 

No 

LEGAL DESCRIPTION: 

Split‘Combined on 0/11/2025 from 09-033-3002-000; 

UT 

oC 

ACCORDING TO MCL 211.34c THIS PROPERTY IS CLASSIFIED AS: 

102 

Agricultural 

PRIOR YEAR'S CLASSIFICATION IF DIFFERENT: 

102 

Agricultural 

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

PRIOR AMOUNT 

ETE 

OUNT 

CHANGE FROM 

for the 2026 

year by approximately: 

$84 

YEAR: 

2025 

NEN 

AM 

2026 

REAR TO 

1. TAXABLE VALUE: 

122,586 

125,895 

3,309 

2. ASSESSED VALUE: 

194,100 

193,900 

-200 

3. TENTATIVE EQUALIZATION FACTOR: 

1.000 

a 

4. STATE EQUALIZED VALUE (SEV): 

194,100 

193,900 

-200 

5. WAS THERE A TRANSFER OF OWNERSHIP IN0025 

THAT RESULTED IN A TAXABLE VALUE UNCAPPING? [Yes 

No 

6. Assessor Change Reason(s): 

The 2026 Inflation rate Multiplier is: 1.027 

Questions Tegarding the Notice of Assesstrient; Taxable Vatuation; and-Property Classification widy be 

directed 

to the Following. - 

 ~—— 

Name: 

Telephone Number: 

Email Address: 

STEVEN COUCKE

Guidance regarding Form 1019, 

Notice of Assessment, Taxable Valuation, and Property Classification 

eld HOSA HT 

. 

Not less than 14 days before the first meeting of the Board of Review, the assessment notice shall be mailed to the 

property owner. 

Property taxes are calculated based on the Taxable Value (Line 1). State Equalized Value is the Assessed Value multiplied 

by the Equalization Factor, if any. State Equalized Value must approximate 50% of market value. 

The Taxable Value number entered in the “Change from Prior Year to Current Year” Column, does not indicate a change in 

your taxes. The change in your tax bill is estimated above Line 1. 

State Equalized Value is the Assessed Value multiplied by the Equalization Factor, if any. State Equalized Value must 

approximate 50% of market value. 

IF THERE WAS A TRANSFER OF OWNERSHIP on your property in 2025, your 2026 Taxable Value wilt be the same as 

your 2026 State Equalized Value. 

IF THERE WAS NOT A TRANSFER OF OWNERSHIP on your property in 2025, your 2026 Taxable Value is calculated 

by multiplying your 2025 Taxable Value by 1.027 (Inflation Rate Multiplier for the current year). Physical changes in your 

property may also increase or decrease your Taxable Value. Your 2026 Taxable Value cannot be higher than your 2026 

State Equalized Value. 

The Taxabie Value, ihe Assessed Vaiue, the State Equaiized Value, the Property Ciassification, or the Transfer of 

Ownership may be appealed by filing a protest with the Local Board of Review. Protests are made to the Board of 

Review by completing a Board of Review Petition Form. A Petition Form may be obtained directly from the local 

unit or from the Michigan Department of Treasury’s website at www.michigan.govitaxes. Click on the “Property 

Taxes” box, select “Forms and Instructions,” then click on “Board of Review” to obtain a “Petition to the Board 

of Review,” Form 618 (L-4035). 

The denial of an exemption from the local school operating tax for “qualified agricultural properties” may be appealed to 

the local Board of Review. The denial of an exemption from the local school operating tax for a “homeowner's principal 

residence” may be appealed to the Michigan Tax Tribunal by filing a petition within 35 days of issuance of this notice. The 

petition must be a form approved by the Michigan Tax Tribunal, which are available at www.michigan.gov/taxtrib. 

Filing a protest with the Board of Review is necessary to protect your right to further appeal exemption disputes and 

valuation disputes involving property classified Agricultural Real or Personal, Residential, or Timber-Cutover to the 

Michigan Tax Tribunal and classification appeals to the State Tax Commission. Properties classified Commercial Real, 

Industrial Real or Developmental Real may be appealed to the regular March Board of Review or to the Michigan Tax 

Tribunal by filing a petition by May 31. Commercial Personal, industrial Personal, or Utility Personal Property may be 

appealed to the March Board of Review or to the Michigan Tax Tribunal by filing a petition by May 31 

if a personal property 

statement was filed with the local unit prior to the commencement of the Board of Review as provided by MCL 211.19, 

except as otherwise provided by MCL 211.9m, 211.9n and 211.90. An appeal of properties classified as Agricultural Real 

or Personal, Residential, or Timber-Cutover must be made to the Michigan Tax Tribunal by July 31. The petition must be a 

form approved by the Michigan Tax Tribunal, which are available at www.michigan.govi/taxtrib. 

To claim a PRE, complete the “Principal Residence Exemption Affidavit” (Form 2368) and file it with your township or 

city of the year of the claim. A valid affidavit filed on or before June 1 allows an owner to receive a PRE on the current 

year summer and winter tax levy and subsequent tax levies so long as it remains the owner's principal residence. A valid 

affidavit filed after June 1 and on or before November 1 allows an’owner to receive a PRE on the current winter tax levy 

and subsequent tax levies so long as it remains the owner's principal residence.

63n Tubspeing Rd. 

Almont, mr Y003 

M chi gan 

Nl 

Ww. Ot

20. Bex 

Lans: pq 

y M

MTT Pocket Mo, 3¢- 000379

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