Harris 703 50th St.pdf

John S Harris, Petitioner V Township Of Lee, Respondent · 24-003784-TT

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RECEIVED 

AUG 02 2024 

MICHIGAN TAX TRIBUNAL 

STATE OF MICHIGAN 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

LANSING 

MARLON |. BROWN, DPA 

GRETCHEN WHITMER 

DIRECTOR 

GOVERNOR 

PROPERTY TAX APPEAL PETITION FORM 

PRINCIPAL RESIDENCE EXEMPTION / QUALIFIED AGRICULTURAL EXEMPTION 

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

document, you may be placed in default. 

Notice of Denial or Board of Review Decision) with this Small Claims Petition, if applicable. If you do not submit this 

Section 1: Petitioner’s Contact Information 

First Name 

John 

M.. 

S. 

Last Name/Company Name 

Harris 

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

00520 46th St. 

City or Town 

State 

ZIP Code 

Blomingdale 

MI 

149026 

Telephone Number 

Fax Number 

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

Section 2: Petitioner’s Attorney/Authorized 

M.L. 

Representative’s Contact Information 

First Name 

. 

Adam 

J. 

Last Name 

Brody 

Firm Name (if any) VARN uU M LLP 

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

616-336-6461 

P.O. Box 352 

City or Town 

State 

ZIP Code 

Grand Rapids, 

Ml 

{49501-0352 

Telephone Number 

Fax Number 

616-336-7000 

ajbrody@varnumlaw.com 

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

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

Section 3: Subject Property Information 

Parcel identification Number: 

How many 

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

parcels areyou | [7] ves* 

No** 

appealing? 

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

0 ne 

*+f no, you must file separate appeals for each non-contiguous or nen-adjoining parcel or you will be defaulted, 

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

[If multiple, list first property's address] 

745 58th Street, Pullman, Michigan 49450 

Taxing Authority (City or Township) 

County 

Lee Township 

Allegan 

Classification of Property: 

Agricultural 

Commercial 

Industrial 

Residential 

Timber-Cutover 

Developmental 

Utility 

(check one) 

% 

Section 4: Check which of the following 

you are appealing 

[I] Principal Residence Exemption 

Qualifled Agricultural Exemption 

Section 5: Explain the Reason for this Appeal 

See Attached. 

Section 6: Jurisdictional Issues 

List the tax year(s) denied: 

2024 

Indicate who denied the exemption under appeal: 

Assessor 

County Treasurer or Equalization 

Michigan Dept. of Treasury 

July Board of Review December Board of Review 

Other

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

Fee Information 

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. 

Signature *required 

A 

Petitioner 

or 

Attorney/Authorized 

Represéstative’s Signature: 

NEA 

aN 

Adam J. Brody 

=z

STATE OF MICHIGAN 

DEPARTMENT OF LICENSING & REGULATORY AFFAIRS 

MICHIGAN ADMINISTRATIVE HEARING SYSTEM 

MICHIGAN TAX TRIBUNAL 

SMALL CLAIMS DIVISION 

JOHN S. HARRIS, 

Petitioner, 

MTT Docket No. 

v. 

Parcel No. 0312-017-014-11 

LEE TOWNSHIP, 

Respondent. 

Adam J. Brody (P62035) 

Deborah I. Ondersma (P55907) 

VARNUM LLP 

Attorneys for Petitioner 

333 Bridge Street, NNW. 

P.O. Box 352 

Grand Rapids, MI 49501-0352 

(616) 336-6000 

ajbrody@varnumlaw.com 

diondersma@varnumlaw.com 

ATTACHMENT TO SMALL CLAIMS PETITION 

At all relevant times, the Property has been used in connection with Petitioner's blueberry 

farming operation. Prior to 2024, the Property was classified as agricultural and was the recipient 

of a qualified agricultural property exemption. For tax year 2024, however, Respondent changed 

the classification of the Property to residential and also rescinded the qualified agricultural

Under Michigan law, a property does not need to be classified as agricultural in order to 

receive the qualified agricultural property exemption. To the contrary, real property is entitled to 

receive the qualified agricultural property exemption if it is either classified as agricultural or if it 

is devoted primarily (i.e. more than 50%) to agricultural use. The Property is devoted primarily to 

| 

agricultural use. 

In fact, the Property is devoted entirely to agricultural use. Because the Property 

is devoted entirely to agricultural use, it qualifies for the qualified agricultural property exemption, 

despite its classification as residential. 

In light of the foregoing, Petitioner respectfully requests that the Tribunal enter a judgment 

in his favor reinstating the qualified agricultural property exemption for the Property, ordering a 

refund, with interest, of all taxes paid in excess of the proper and legal amount, and providing any 

other relief to which Petitioner may be entitled. 

25959125.1

2024 BOARD OF REVIEW 

03/19/2024 

12:25 

PM 

DECISION 

FROM 

HEATHER JAHR 

LEE TOWNSHIP ASSESSOR 

877 56TH ST 

PULLMAN, MI 49450 

NAME AND ADDRESS OF OWNER OR PERSON NAMED ON ASSESSMENT ROLL: 

PROPERTY IDENTIFICATION: (Parcel Code required. Property address 

and legal description optional.): 

0312-017-014-11 

745 58TH ST 

HARRIS JOHN § 

00520 46TH ST 

COM AT NW COR SW 1/4 NW 1/4 TH 8 242 TO POB THE 

BLOOMINGDALE MI 49026 

121.19" THN 23 DEG 57' 22" E 83.65' THE 126.53 TH S 108' TH 

(02) 

W 282' THN 30' TO POB SEC 17 TIN R15W TAX MAP: 0.46 AC 

THIS PROPERTY IS CLASSIFIED 

401 (RESIDENTIAL-IMPROVED) 

Thank you for attending this years March Board of Review. The Board has reviewed tei information you supplied and the data necessary 

to compute your assessment and taxable value. 

The Board has completed their review of parcel number 0312-017-014-11 

They have made the following determination based on the information you supplied. 

Board of Review Comments 

PROPERLY CLASSED PER MCL 211.34C 

2024 ORIGINAL ASSESSED VALUE 

20, 000 

| 

| 2024 "BOARD OF REVIEW" ASSESSED VALUE 

20 000 

(If the above amounts are the same, no revisions have occured) 

[2024 ORIGINAL TAXABLE VALUE 

9]583 

[2024 "BOARD OF REVIEW" TAXABLE VALUE 

0,583 

| 

[2024 PRINCIPAL RESIDENCE EXEMPTION/QUALIFIED AG 

0.0000 

| 

Please feel free to contact the assessor at the address listed above or call if you have any questions. 

“Effective March 1, 2013, the Tribunal is no longer able to accept Small Claims letier appeals. Rather, you are required to file a petition to 

initiate a new Small Claims appeal. Petition forms are available on this website.” 

http://www. michigan. gov/taxtrib/0,4677,7-187-38254---,00 html

RECEIVED 

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFF/ 

GOVERNOR 

LANSING 

PROPERTY TAX APPEAL PETITION FORM 

PRINCIPAL RESIDENCE EXEMPTION / QUALIFIED AGRICULTURAL EXEMPTION 

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: Petitioners Contact Information 

First Name 

M.l. 

Last Name/Company Name 

John 

S. 

[Harris 

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

00520 46th St. 

City or Town 

State 

ZIP Code 

Blomingdale 

Ml 

{49026 

Telephone Number 

Fax Number 

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

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

First Name 

5 

M.1. 

Last Name 

Adam 

J. 

Brody 

meme 

ARNUM LLP 

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

P.O. Box 352 

City or Town 

State 

ZIP Code 

Grand Rapids, 

MI 

|49501-0352 

Telephone Number 

Fax Number 

616-336-6461 

616-336-7000 

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

ajbrody@varnumlaw.com

STATE 

OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

LANSING 

Section 3: Subject Property Information 

MARLON I. BROWN, DPA 

DIRECTOR 

Parcel Identification Number: 

How many 

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

parcels are you | [] yegr 

No** 

appealing? 

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

0 ne 

**Hf 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] 

745 58th Street, Pullman, Michigan 49450 

Taxing Authority (City or Township) 

County 

Lee Township 

Allegan 

Classification of Property: 

Agricultural 

Commercial 

Industrial 

Residential 

Timber-Cutover 

Developmental 

Utility 

(check one) 

Section 4: Check which of the following 

you are appealing 

[| 

Principal Residence Exemption 

Qualified Agricultural Exemption 

Section 5: Explain the Reason for this Appeal 

See Attached. 

Section 6: Jurisdictional Issues 

List the tax year(s) denied: 

2024 

indicate who denied the exemption under appeal:

GRETCHEN WHITMER 

GOVERNOR 

Fee Information 

STATE OF MICHIGAN 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

LANSING 

DIRECTOR 

the filing of this petition, 

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 

S ig nature *Required 

7 

Petitioner 

or Attorney/Althorized Represe, tative’s Signature: 

a V4 

Adam J. Brody 

— 

j

STATE OF MICHIGAN 

DEPARTMENT OF LICENSING & REGULATORY AFFAIRS 

MICHIGAN ADMINISTRATIVE HEARING SYSTEM 

MICHIGAN TAX TRIBUNAL 

SMALL CLAIMS DIVISION 

JOHN S. HARRIS, 

Petitioner, 

MTT Docket No. 

\2 

Parcel No. 0312-017-014-11 

LEE TOWNSHIP, 

Respondent. 

Adam J. Brody (P62035) 

Deborah 1. Ondersma (P55907) 

VARNUM LLP 

Attorneys for Petitioner 

333 Bridge Street, N.W. 

P.O. Box 352 

Grand Rapids, MI 49501-0352 

(616) 336-6000 

ajbrody@varnumlaw.com 

diondersma@varnumlaw.com 

ATTACHMENT TO SMALL CLAIMS PETITION 

At all relevant times, the Property has been used in connection with Petitioner's blueberry 

farming operation. Prior to 2024, the Property was classified as agricultural and was the recipient 

of a qualified agricultural property exemption. For tax year 2024, however, Respondent changed 

the classification of the Property 

to residential and also rescinded the qualified agricultural

Under Michigan law, a property does not need to be classified as agricultural in order to 

receive the qualified agricultural property exemption. To the contrary, real property is entitled to 

receive the qualified agricultural property exemption if it is either classified as agricultural or if it 

is devoted primarily (i.e. more than 50%) to agricultural use. The Property is devoted primarily to 

agricultural use. 

In fact, the Property is devoted entirely to agricultural use. Because the Property 

is devoted entirely to agricultural use, it qualifies for the qualified agricultural property exemption, 

despite its classification as residential. 

In light of the foregoing, Petitioner respectfully requests that the Tribunal enter a judgment 

in his favor reinstating the qualified agricultural property exemption for the Property, ordering a 

refund, with interest, of all taxes paid in excess of the proper and legal amount, and providing any 

other relief to which Petitioner may be entitled, 

25959125.1

03/19/2024 

12:25 

pM 

12024 BOARD OF REVIEW DECISION 

FROM 

HEATHER JAHR 

LEE TOWNSHIP ASSESSOR 

877 56TH ST 

PULLMAN, MI 49450 

NAME AND ADDRESS OF OWNER OR PERSON NAMED ON ASSESSMENT ROLL: 

PROPERTY IDENTIFICATION: (Parcet Code required. Property address 

and legal description optional): 

0312-017-014-11 

745 58TH ST 

HARRIS JOHN S 

00520 46TH ST 

COM AT NW COR SW 1/4 NW 1/4 TH S 242 TO POB THE 

BLOOMINGDALE MI 49026 

121.19" TH N 23 DEG 57' 22" E 83.65" THE 126.53 TH S 108' TH 

W 282' THN 30' TO POB SEC 17 TIN RISW TAX MAP: 0.46 AC 

(02) 

THIS PROPERTY 

IS CLASSIFIED 

401 

(RESIDENTIAL-IMPROVED) 

Thank you for attending this years March Board of Review. The Board has reviewed the information you supplied and the data necessary 

to compute your assessment and taxable value. 

The Board has completed their review of parcel number 0312-017-014-11 

They have made the following determination based on the information you supplied. 

Board of Review Comments 

PROPERLY CLASSED PER MCL 211,34C 

[2024 ORIGINAL ASSESSED VALUE 

20,000 

| 

[2024 

"BOARD OF REVIEW" ASSESSED VALUE 

20,000 

| 

(If the above amounts are the same, no revisions have occured) 

| 2024 ORIGINAL TAXABLE VALUE 

9,583 

| 2024 "BOARD OF REVIEW" TAXABLE VALUE 

9,583 

| 

| 2024 

PRINCIPAL RESIDENCE EXEMPTION/QUALIFIED AG 

0.0000 

Please feel free to contact the assessor at the address listed above or call if yon have any questions. 

“Effective March 1, 2013, the Tribunal is no longer able to accept Small Claims letter appeals. Rather, you are required to file a petition to 

initiate a new Small Claims appeal. Petition forms are available on this website.” 

hitp://www.michigan.gov/taxtrib/0,4677,7-187-38254---,00.htm}

VVARNUM 

Bridgewater Place 

| Post Office Box 352 

Grand Rapids, Michigan 49501-0352 

Telephone 616 / 336-6000 

| Fax 616 / 336-7000 

| www.varnumlaw.com 

Adam J. Brody 

Direct 616 / 336-6461 

ajbrody@varnumlaw.com 

July 26, 2024 

VIA UPS NEXT DAY AIR 

Michigan Tax Tribunal 

2nd Floor MTT 

2407 N. Grand River Avenue 

Lansing, MI 48906 

Re: 

John S. Harris v. Lee Township 

Greetings: 

Please find enclosed three separate Property Tax Appeal Petitions for Principal Residence 

Exemption/Qualified Agricultural Exemption 

for 

the following properties, 

along with 

the 

accompanying filing fee for each: 

e 

703 50th St., Grand Junction, Michigan 49056; 

e 

719 50th St., Grand Junction, Michigan 49056; and 

e 

745 58th Street, Pullman, Michigan 49450 

We have also enclosed an extra copy of each Petition to be date stamped and returned in 

the enclosed, self-addressed stamped envelope. 

Thank you. 

Very truly yours, 

VARNM

Vendor: STATE OF MICHIGAN 

VARNUM 

ATTORNEYS AT LAW 

BRIDGEWATER PLACE 

+ POST OFFICE BOX 352 

GRAND RAPIDS, MICHIGAN 49501-0352 

TELEPHONE 616/336-6000 

Vendor No.: 003132 

No 

638444 

Date: 07/26/2024 

Invoice Date 

07/26/2024 

Invoice Number 

Description 

07.26.2024/25.00 

FILING FEE- 745 58TH STREET 

Detach Voucher Before Cashing

BUSINESS RE

FIRST-CLASS MAIL 

PERMIT NO.

POSTAGE WILL BE PAID

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