Clare A Mock Declaration of Trust.pdf

Clare A Mock Declaration Of Trust, Petitioner Vs. Township Of Burr Oak, Respondent · 25-003773-TT

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RECEIVED 

0cT 3 1 2025 

MICHAEL J. CAYWOOD 

mike@haascaywood.com 

HAAS [GN AWVAOI@]D) 

yom 

MICHIGAN 

Jjoe@haascaywood.com 

TAX TRIBUNAL 

JACOB M. PORTER 

ATTORNEYS 

& 

C.0U NEL QRS 

Jjacob@haascaywood.com 

TIFFANY E. EDWARDS 

tiffany@haascaywood.com 

OLIVIA A. KURAJIAN 

olivia@haascaywood.com 

October 24, 2025 

RAYMOND H, DRESSER 

(1901-1968) 

Dept. of Licensing and Regulatory Affairs 

Jo 

ns 

Michigan Tax Tribunal 

RAYMOND H. DRESSER JR. 

PO Box 30232 

(1931-2013) 

Lansing, MI 48909 

Re: 

Clare A. Mock Declaration of Trust v. Butt Oak Township 

Entire Tribunal Docket No. 

Dear Clerk: 

Enclosed for filing please find the original plus return copy of Petitioner's Entire Tribunal Petition, 

together with this firm's check in the amount of $250.00, which represents the appropriate filing fee. 

Following filing, please return time stamped copies of the Petition to me in the enclosed self- 

addressed /stamped envelope. 

Please let me know if you have any questions regarding the enclosed. Thank you for your attention 

to this request. 

Yours very truly, 

HAASCAYWOOD PC 

MJC/meg 

Enc. 

Lie to MI Tax Tribunal 2025-10-24 2619-2.docs 

TranInfo:4606 

26069532-1 

10/30/25 

Chkit: 

40945 

Ant: $250.00

STATE OF MICHIGAN 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MICHIGAN TAX TRIBUNAL 

CLARE A. MOCK DECLARATION OF TRUST 

Docket No. 

DATED DECEMBER 11, 1996, 

Parcel No. 

 75-001-013-008-00 

Petitioner, 

v. 

BURR OAK TOWNSHIP, 

Respondent. 

MICHAEL J. CAYWOOD (P59905) 

TIFFANY E. EDWARDS (P83462) 

HAASCAYWOOD PC 

Attorneys for Petitioner 

21 W. Chicago Street 

Coldwater, Michigan 49036 

517-278-4410 

mike@haascaywood.com 

tiffany@haascaywood.com 

PETITION FOR APPEAL 

Petitioner, Sturgis Bank & Trust and Maxine M. Mock, as Co-Trustees of the Clare A. Mock 

Declaration of Trust Dated December 11, 1996, as amended (the "Clare Trust"), petitions the 

Michigan Tax Tribunal for the recapping of the taxable value of real property located in Burr Oak 

Township, Michigan. In support, Petitioner states: 

1. 

Respondent is 

a Michigan municipal corporation in St. Joseph County, Michigan. 

2. 

Petitioner, Clare Trust, is managed by Co-Trustees Sturgis Bank & Trust and Maxine M. Mock. 

3. 

Co-Trustee, Sturgis Bank & Trust, is a financial institution whose principal office is 113-125

5. 

Petitioner, Clare Trust, is the record owner of the subject property. 

6. 

Petitioner is a party in interest with respect to the subject property desctibed in this Petition. 

7. 

This Tribunal has subject matter jurisdiction over this appeal. 

Subject Property 

8. 

The subject property ("Property") 

is the following teal propetty located in Burr Oak 

Township: 

a) 

V-L Butt Oak Rd. Burr Oak, MI 49030 - Patcel 75 001 013 008 00. 

9. 

The Property is classified as 102 Agricultural real property as shown in the attached GIS 

repotts (Exhibit A). 

Underlying Facts 

10. Mz. Clare A. Mock is the Settlor of the Clare Trust. 

11. The Property was transferred from Clare A. Mock to the Clare Trust on December 11, 1996. 

12. The Clare Trust was amended in 2016 to specify that the Clare Trust net income, and 

potentially principal, would go to his siblings, Eatl Mock and Maxine Mock, upon Clare's death, with 

third parties as contingent remainder beneficiaries after the death of the surviving sibling. See Clare 

Trust, Article IV.A. (Exhibit B). 

13. Clare passed away in 2017. 

14. Eatl passed away in 2018. 

15. Maxine is still alive and is the last sutviving sibling. 

16. Maxine uses the property as the sole present beneficiary of the Clare Trust.

Uncapping of Taxable Value 

18. As of 2025, the Assessor for Burt Oak Township, Dale Hutson, has determined to uncap the 

taxable value of the Property in the year following the death of Clare, regardless of whether the 

property remains in the Clate Trust or is distributed later, or whether the life-term interest received 

by Maxine is substantially equal to the fee value of the propesty, or whether a Qualified Agricultural 

Property Affidavit is filed. 

19. On September 21, 2025, Mr. Hutson issued Notices of Uncapping for the tax years 2019, 

2020, 2021, 2022, 2023, and 2024 (Exhibit C). 

20. During a discussion to contest the Notices of Uncapping held on Thursday, October 2, 2025 

between Mr. Hutson, Sturgis Bank & Trust, and the undersigned counsel on behalf of Sturgis Bank & 

Trust, Mt. Hutson indicated that he believed Clate passed away in 2018 and began uncapping as of 

2019. 

21. Sturgis Bank & Trust cotrected Mr. Hutson's understanding to clarify that Clare passed away 

in 2017. 

22. Mr. Hutson indicated that he would file a notice of uncapping for 2018 as well, based on the 

fact that Clate passed away in 2017, although no notice of uncapping for 2018 has yet been issued. 

23. As Mr. Hutson described his process, he wotks ahead on the next year's database as of March, 

so the Propetty has already uncapped for 2025 and 2026, although no notices have yet been issued. 

24. Mt. Hutson further indicated that the Trustee can backdate penalties and fees at 1% per month 

and determines them to be automatically and immediately "due" and delinquent at that time.

27. The facts upon which Petitioner relies to invoke the Tribunal's authority over the ptiot tax 

years stems from Mr. Hutson's blanket uncapping of all tax years following the death of Clare A. Mock 

in 2017, and that Clare's death is not a sufficient reason for uncapping the Property's taxable value. 

28. The values for the Property as established by Respondent's Notices of Uncapping (Exhibit 

C) are: 

V-L Burr 

Before 

Before 

Amount of 

Correction 

Oak Rd 

Correction 

Cotrection (TV) | Inctease/ 

(SEV) 

Decrease 

2018 

2019 

107300 

26150 

81150 

107300 

2020 

126700 

26646 

82692 

109338 

2021 

119600 

27019 

83849 

110868 

2022 

120500 

27910 

86616 

114526 

2023 

122000 

29305 

90947 

120252 

2024 

133800 

30770 

95494 

126264 

2025 

2026 

29. Petitioner contends that the values for the Property should not be uncapped and any increase 

in the taxable value should be limited to the lesset of the Propetty's taxable value in the immediately 

preceding year minus any losses, multiplied by the lesser of 1.05 or the inflation rate, plus all additions, 

ot the Property's cutrent state equalized value, putsuant to MCL 211.27a(2)(a). 

Argument 

30. Petitioner argues that the death of a Clare Mock does not automatically create an uncapping 

event under MCL 211.27a(6) because it does not constitute a transfer of title or a present interest 

including beneficial use of the property substantially equal the fee value of the property.

years, the statute restricts the Trustee from receiving a refund for taxes "collected" prior to the 

adjustment but makes no mention of taxes that are "due". 

33. In both Stephenson v. Park Township and Stephenson v. Mendon Township, Mark A. 

Stephenson challenged the uncapping of taxable values for agticultural properties that were transferred 

from his deceased mothet's trust. 

34. In the Park Township case, the subject property was transferred to the Jean Esther Stephenson 

Revocable Trust in 2002, with Jean Stephenson's children as contingent beneficiaries. 

a) 

Jean Stephenson died on August 29, 2021, and a deed from the Trust to Petitioner was 

executed in December 2022 and recorded on February 21, 2023. 

b) 

The QAPs were also recorded on February 21, 2023. 

¢) 

Park Township uncapped the subject property's taxable value for the 2022 tax year 

following the recording of these documents. 

d) 

Petitioner did not file a PTA with the township as required. 

35. The Mendon Township case involved similar facts and issues, with the Tribunal ultimately 

finding in favor of Stephenson. 

36. In both cases, the properties maintained their qualified agricultural status throughout the 

relevant time periods. 

37. Under Michigan law, taxable value is determined pursuant to MCL 211.27a, with annual 

increases limited to 5% or the rate of inflation, whichever is less. MCL 211.27a. 

38. In the year following a transfer of ownership, however, taxable value is set equal to the state

40. "Beneficial use" (defined in MCL 211.27a(11)(b)) means, "the right to possession, use, and 

enjoyment of propetty, limited only by encumbtances, easements, and restrictions of record.” 

41. Michigan law requires notification 

to assessing officers within specific timeframes 

for 

ownership transfers. MCL 211.27a. 

42. The statute provides that entities "shall notify the assessing officer on a form provided by the 

state tax commission not mote than 45 days after a conveyance of an ownership interest that 

constitutes a transfer of ownership." MCL § 211.27a. 

43. For qualified agricultural property, MCL 211.27a(7)(0) provides an exception to transfer of 

ownership if "the person to whom the qualified agticultural propetty is transferred files an affidavit 

with the assessor of the local tax collecting unit in which the qualified agricultural property is located 

and with the register of deeds for the county in which the qualified agricultural property is located 

attesting that the qualified agricultural property will temain qualified agricultural property." 

44. MCL 211.27a(8) provides for recapping when specific conditions are met, requiring local tax 

collecting units to "revise the taxable value of qualified agricultural property taxable on the tax roll in 

the possession of that local tax collecting unit to the taxable value that qualified agricultural property 

would have had if there had been no transfer of ownership": 

(8) If all of the following conditions are satisfied, the local tax collecting unit 

shall revise the taxable value of qualified agricultural property taxable on the tax roll in 

the possession of that local tax collecting unit to the taxable value that qualified 

agricultural property would have had if there had been no transfer of ownership of 

that qualified agricultural property since December 31, 1999 and there had been no 

adjustment of that qualified agticultural property's taxable value under subsection (3) 

since December 31, 1999: 

(a) The qualified agticultural property was qualified agricultural property for

45. Regarding calculation of overpayments, underpayments, and refunds, MCL 211.27b provides 

for the adjustment of taxable value and the levy of taxes, interest and penalties for the untimely filing 

of the notice of transfer exemption required by MCL 211.27a(10). 

46. Although MCL 211.27a(9) restricts the disbursement of refunds for property taxes “collected” 

before an adjustment made under MCL 211.27a(8), it does not address property taxes that are "due": 

(9) If the taxable value of qualified agricultural property is adjusted under 

subsection (8), the owner of that qualified agricultural property is not entitled to a 

refund for any property taxes collected under this act on that qualified agricultural 

property before the adjustment under subsection (8). 

47. In Stephenson v. Mendon Township, the Ttibunal examined the calculation of sums paid, 

underpaid, interest pursuant to MCL 205.737, which describes how the adjustment made under MCL 

211.27a(8) may result in a refund of overpaid taxes, fees, penalties, and interest: 

"If a refund is warranted, it shall include a proportionate shate of any property tax 

administration fees paid and penalty and interest paid on delinquent taxes. The refund 

shall also separately indicate the amount of the taxes, fees, penalties, and interest being 

refunded. A sum determined by the Tribunal to have been unlawfully paid shall bear 

interest from the date of payment to the date of judgment, and the judgment shall bear 

interest to the date of its payment. A sum determined by the Tribunal to have been 

underpaid shall not bear interest for any time period prior to 28 days after the issuance 

of this Final Opinion and Judgment." 

48. The statutory framework does not provide a mechanism for PTAs to retroactively recap 

taxable values 

for prior tax yeats—the 45-day notification requirement serves 

as 

a procedural 

safeguard to ensure timely assessment adjustments, but failure to comply results in uncapping without 

a statutory remedy for recapping through late PTA filing. MCL § 211.27a. 

49. In both Stephenson cases, the failure to file PTAs within the required timeframe contributed

51. In the case of the Clare Trust, the beneficiaties, Fatl and Maxine, received an interest in the 

real estate following the death of the Settlor, Clare, however, it was not a transfer as contemplated by 

the uncapping framework because it was not transferred by deed and the present interest (including 

beneficial use) was subject to mote than "only" the encumbrances, easements, and restrictions of 

record as the term is defined by MCL 211.27a(11)(b). 

52. The beneficiaries’ interest was in fact subject to a remainder interest held by third parties in 

addition to general rights such as creditor claims and other probate exemptions. 

53. Further, the present beneficiaries only gained the right to distributions of income and principal 

from the Trust during their lifetime. 

54. The value of a life estate is not substantially equal to the value of the fee interest, both in terms 

of monetary value as well as the fact that Maxine does not receive a fee simple absolute interest — 

third patties retain future interest rights as remainder beneficiaries. 

55. The QAP affidavit provisions demonstrate greater flexibility for retroactive relief: MCL 

211.27a(8) specifically addresses situations where qualified agricultural affidavits are filed after the 

transfer occurs, providing a statutory mechanism for recapping. MCL 211.27a. 

56. The statute requires that: (1) the qualified agricultural property maintained its status for taxes 

levied in 1999 and each year thereafter, and (2) the owner files an affidavit under subsection (7)(o). Id. 

57. The Park Township case illustrates this principle, whete the Tribunal found that "all of the 

conditions are met, and the subject property's TV should be recapped for 2022" despite the late filing 

of the qualified agticultural affidavit, which demonstrates that QAP affidavits can indeed recap

taxable value of qualified agricultural property when an affidavit under MCL 211.27a(7)(0) is not filed 

within the year of the transfer of title of the qualified agticultural property, but is filed later." 

59. In the context of the Clare Trust, the filing of a QAP for properties that meet the statutory 

tequitements should be recapped for all years dating back to the death of the trust settlor. 

60. Further, 

the Tribunal's use of the word "collected" instead of "due" reveals important 

distinctions in tax obligation timing and enforceability. 

a) 

The term "due" appears 

in contexts establishing when obligations 

arise, while 

"collected" refers to actual payment receipt. 

b) 

Conversely, 

the 

qualified 

agricultural property recapping provisions 

specifically 

reference taxes "collected," indicating that the prohibition on refunds applies only to 

amounts actually received by the taxing authority. MCL 211.27a. 

¢) 

This distinction suggests that uncollected taxes subject to recapping adjustments may 

be modified and refunded as necessary without the statutory prohibition. 

61. The Park Township decisions statement that Petitioner "is not entitled to a refund of any 

taxes collected as 

a result of the uncapping” emphasizes the finality of collected amounts while 

implying that uncollected amounts remain subject to adjustment. 

62. Similarly to the tax tribunal's holding in the cases described above, the uncapping of real estate 

held by the Clare Trust will result in appealable error due to the misapplication of law or adoption of 

a wrong principle. Michigan Bell Tel Co v Dep't of Treasury, 445 Mich 470, 476; 518 NW2d 808 

(1994).

64. In contrast, QAP affidavits can recap previous years when filed late, provided the property 

maintained its qualified agricultural status and other statutory conditions are met. 

65. The penalty structure for late filing is set forth by MCL 211.27b, however, QAP affidavits filed 

after an uncapping determination is made face no monetary penalties aside from the preclusion of 

refunds of previously collected taxes. 

66. The Tribunal's textual distinction between "collected" and "due" reflects important timing 

considerations in tax obligation enforcement and adjustment mechanisms. 

67. Ultimately, the real estate held in the Clare Trust should be recapped for all years following 

the death of the settlots due to the lack of a "transfer", and is further exempt for each agricultural 

property under MCL 211.27a(0) because it will remain qualified agricultural property. 

68. Accordingly, the required PTAs and QADPs for the recapping of the real estate held in the Clare 

Trust will be filed on ot around the time of filing this Petition. 

69. Petitioner hereby ptesetves all legal rights, arguments, claims, defenses, and the like, related to 

the amounts in dispute, for reasons including but not limited to the recency of the Notices of 

Uncapping and the inability to obtain appraisals ot other valuation methods to dispute the values 

asserted in the Notices of Uncapping, to the extent they exist for purposes of the appeal process. 

70. Petitioner further presetves all legal rights, arguments, claims, defenses, and the like, related to 

the issues on appeal and the underlying uncapping, for reasons including but not limited to the recency 

of the Notices of Uncapping and the inability to obtain appraisals ot other valuation methods to 

dispute the values asserted in the Notices of Uncapping, to the extent they exist for purposes of the

WHEREFORE, Petitioner requests that this Tribunal enter judgment in favor of Petitioner; find 

that the taxable value of the Property must remain capped (or, as may be applicable, recapped); adjust 

the taxable value accordingly; and award Petitions such other and further relief as may be just and 

propet, including their costs and attorneys' fees. 

HAASCAYWOOD PC 

— 

Date: 

_\D roms 

Michgel 

J. Caywo6od (59905) 

Tiffany 

E. 

Edwards (P83462) 

Attorneys for Petitioner

VERIFICATION 

I declare under the penalties of perjury that this Petition has been examined by me and that its contents 

ate true to the best of my information, knowledge, and belief. 

Sturgis Bank & Trust, Co-Trustee of the 

Clate A. Mock Declaration of Trust Dated 

December 11, 1996 

pe [0/24/2025 

y: Aaron Miller 

Its: Trust Officer 

Maxine M. Mock, Co-Trustee of the Clare 

A. 

Mock 

Declaration 

of 

Trust 

Dated 

December 11, 1996 

Date: 

PE 

- 

02% 

WW ahing 

m ib 

By: Maxine M. Mock 

|

PETITION 

Exhibit A - St. Joseph County GIS Reports

St. Joseph GIS 

Parcel Report: 001 013 008 00 

10/2/2025 

5:09:18 PM 

Property Address 

BURR OAK RD 

Owner Address 

"MOCK CLARE A TRUST 

i 

Unit: 

- 

Unit Name: 

33471 KIBILOSKI RD 

BURR OAK, MI 49030 

General Information for 2025 Tax Year 

001 

BURR OAK

PRE 2024: 

100% 

PRE 2025: 

100% 

Prev Year Info 

MBOR Assessed 

2024 

$133,800 

2023 

$122,000 

Land Information 

Final Taxable 

$30,770 

$29,305 

Acreage: 

43.73 

Tax Description 

S1/2N 1/2 SW 1/4 SEC 13 T7S ROW. EXC COM SW COR SD SEC TH N 1326.25 FT TO POB EXC TH N 444.71 

FT THN 89D 57M 20S E 614.90 FT TH S 00D 14M 41S W 444.72 FT TH S 89D 57M 20S W 613 FT TO POB 

EXC. ALSO SW 1/4 NW 1/4 SE 1/4 SD SEC. EST 43.49 A+/-. 

Sales Information 

Sale Date: 10-28-2005 

Sale Price: 105500 

Instrument: WD 

Grantor: MOCK CLARE A TRUST 

Grantee: COOPER MATTHEW W & SANDY M 

Terms of Sale: 03-ARM'S LENGTH 

Liber/Page: 1338/366 

Sale Date: 09-06-2001 

Sale Price: 0 

Instrument: OTH 

Grantor: GARNER MERLE IRENE 

Grantee: MOCK CLARE A-TRUST 

Terms of Sale: 07-DEATH CERTIFICATE 

Liber/Page: / 

Sale Date: 

12-11-1996

Sale Date: 05-16-1990 

Sale Price: 60000 

Instrument: WD 

Grantor: GARNER MERLE 

| 

Grantee: MOCK CLARE A 

Terms of Sale: 03-ARM'S LENGTH 

Liber/Page: 0600/465 

Delinquent Tax Information 

*DOES NOT include unpaid taxes on PERSONAL PROPERTY 

No Records Found 

Tax History 

+Total Due as of settlement date 

Tax Details 2025 Summer 

School Dist. Code: 

75020 

School Dist. Name: 

BURR OAK 

Property Class: 

102 

Class Name: 

AGRICULTURAL 

Last Payment Date: 

Base Tax: 

$332.64 

Admin Fees: 

$0.00 

Interest Fees: 

$0.00 

Total Tax & Fees: 

$332.64 

Tax Items 2025 Summer 

Tax Source 

Millage Rate 

STATE EDUCATION 

6 

COUNTY OPERATING 

4.4863 

Tax Details 2024 Winter 

School Dist. Code: 

75020 

School Dist. Name: 

BURR OAK 

Property Class: 

102 

Class Name: 

AGRICULTURAL 

Assessed Value: 

Taxable Value: 

State Equalized Value: 

Exemption Percent: 

Base Paid: 

Admin Fees Paid: 

Interest Fees Paid: 

Total Paid: 

Tax Amt. 

190.33 

142.31 

Assessed Value: 

Taxable Value: 

State Equalized Value: 

Exemption Percent: 

$164,800 

$31,723 

$164,800 

100% 

$0.00 

$0.00 

$0 

$0.00 

Base Amt. Paid 

$0.00 

$0.00 

$133,800 

$30,770 

$133,800 

100%

Tax Source 

UNIT OPERATING 

COUNTY COA 

COUNTY 911 

COUNTY ROAD 

COUNTY TRANSPORT 

COUNTY PARKS 

LOCAL SCHOOL OP 

SCH SINKING FUND 

ST JOE ISD OP 

ST JOE ISD SP ED 

ST JOE ISD SP EV 

STJOE ISD CTE 

GLEN OAKS CC 

SCHOOL OPER FC 

Millage Rate 

0.8813 

0.75 

0.993 

Tax Detalls 2024 Summer 

School Dist. Code: 

School Dist. Name: 

Property Class: 

Class Name: 

Last Payment Date: 

Base Tax: 

Admin Fees: 

Interest Fees: 

Total Tax & Fees: 

Tax tems 2024 Summer 

Tax Source 

STATE EDUCATION 

COUNTY OPERATING 

BURR OAK 

102 

AGRICULTURAL 

September 1, 2024 

$323.58 

$0.00 

$0.00 

$323.58 

Millage Rate 

6 

4.5162 

Tax Amt. 

27.11 

23.07 

30.55 

30.77 

10.14 

7.65 

0.00 

91.08 

6.96 

74.87 

8.98 

30.49 

83.32 

0.00 

Assessed Value: 

Taxable Value: 

State Equalized Value: 

Exemption Percent: 

Base Paid: 

Admin Fees Paid: 

Interest Fees Paid: 

Total Paid: 

Tax Amt. 

184.62 

138.96 

Base Amt. Paid 

$27.11 

$23.07 

$30.55 

$30.77 

$10.14 

$7.65 

$0.00 

$91.08 

$6.96 

$74.87 

$8.98 

$30.49 

$83.32 

$0.00 

© $133800 

$30,770 

$133,800 

100% 

$323.58 

$0.00 

$0 

$323.58 

Base Amt. Paid 

$184.62 

$138.96

School Dist. Code: 

School Dist. Name: 

Property Class: 

Class Name: 

Last Payment Date: 

Base Tax: 

Admin Fees: 

Interest Fees: 

Total Tax & Fees: 

Tax Items 2023 Winter 

75020 

BURR OAK 

102 

AGRICULTURAL 

December 21, 2023 

$405.38 

$0.00 

$0.00 

$405.38 

Millage Rate 

Tax Source 

UNIT OPERATING 

0.8887 

COUNTY COA 

0.7456 

COUNTY 911 

0.9942 

COUNTY ROAD 

0.9942 

COUNTY TRANSPORT 

0.33 

COUNTY PARKS 

0.2492 

LOCAL SCHOOL OP 

18 

SCH SINKING FUND 

2.9712 

ST JOE ISD OP 

0.2267 

ST JOE ISD SP ED 

2.4383 

ST JOE ISD SPEV 

0.2925 

ST JOE ISD CTE 

0.9932 

GLEN OAKS CC 

2.7109 

SCHOOL OPERFC 

18 

Tax Details 2023 Summer 

‘School Dist, Code: 

75020 

School Dist. Name: 

BURR OAK 

Property Class: 

102 

Assessed Value: 

Taxable Value: 

State Equalized Value: 

Exemption Percent: 

Base Paid: 

Admin Fees Paid: 

Interest Fees Paid: 

Total Paid: 

Tax Amt. 

26.04 

21.84 

29.13 

29.13 

9.67 

7.30 

0.00 

87.07 

6.64 

71.45 

8.57 

29.10 

79.44 

0.00 

Assessed Value: 

Taxable Value: 

State Equalized Value: 

$122,000 

$29,305 

$122,000 

100% 

$405.38 

$0.00 

$0 

$405.38 

Base Amt. Paid 

$26.04 

$21.84 

$29.13 

$29.13 

$9.67 

$7.30 

$0.00 

$87.07 

$6.64 

$71.45 

48.57 

$29.10 

$79.44 

$0.00 

$1 22,000 h 

$29,305 

$122,000 

100%

Tax Source 

Millage Rate 

Tax Amt. 

Base Amt. Paid 

STATE EDUCATION 

[3 

175.83 

$175.83 

COUNTY OPERATING 

4.5217 

132.50 

$132.50 

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PETITION 

Exhibit B - Clare Trust, as Amended

DECLARATION OF TRUST 

I, CLARE A. MOCK, a resident of the Township of Burr Oak, County of St. Joseph 

and State of Michigan, declare myself trustee of the property transferred to this Trust. 

1 have 

also caused or may cause the death benefits under any insurance policies on my life to be made 

payable at my death to the successor trustee then acting hereunder. 

The trust property, all 

rights as beneficiary of those policies, the proceeds of those policies when received, any 

property added to the trust in accordance with the provisions of this instrument, and 

all 

investments 

and reinvestments 

thereof ("trust principal") 

shall 

be held upon 

the terms 

hereinafter provided. 

I have no spouse and no children. My heirs at law are as follows: 

MAXINE MOCK, sister 

EARL J. MOCK, brother 

ARTICLE] 

This instrument, and the initial trust hereby evidenced, as from time to time amended, 

may 

be 

designated 

the 

"CLARE 

A. MOCK DECLARATION 

OF TRUST DATED 

Aestee 

vy 

1976 

K

A. 

The trustee shall distribute to me or apply for my benefit such amounts of net 

income and principal, even 

to the extent of exhausting principal, 

as 

the trustee believes 

desirable from time to time for my health, support in reasonable comfort, best interests, and 

welfare, considering 

all circumstances and factors deemed pertinent by the trustee. 

Any 

undistributed net income shall be accumulated and added to principal, as from time to time 

determined by the trustee. 

B. 

In addition, the trustee shall distribute to me or others such amounts of net 

income and principal as I may from time to time direct in writing, except that if the trustee 

believes that I am unable to manage my business affairs properly because of advanced age, 

illness, or other cause, the trustee may, in the trustee's sole discretion, decide not to honor my 

written direction. 

C. 

During any period in which I am unable to properly care for my affairs, my 

Successor Trustee as hereinafter named, shall become trustee in my place. 

The Successor 

Trustee shall determine whether I am able to properly care for my affairs. When making such 

determination, the Successor Trustee may rely upon my written request or if I am incapable of 

doing so, the Successor Trustee may consult with my physician and siblings in making such 

determination. 

The Successor Trustee, 

in determining 

to 

act or cease acting under this 

paragraph, may conclusively rely on a written medical opinion issued by a licensed medical 

doctor.

welfare, medical, dental, hospital, or similar care of me. 

In providing nursing home or permanent care, the Trustee shall require that any 

establishment, agency or facility providing the care for me provide: 

1. 

Reasonable comfort and maintenance as the standard of living which 

I had 

maintained up to the time of admission. 

2, 

Medical and nursing care of adequate quality, which covers all conditions of 

physical and mental infirmities attended upon old age. 

3. 

The best care and comfort in all situations relating to health, medical, dental, 

hospital, nursing expenses and expenses of invalidism (except major hospitalization) as I would 

have provided for the rest of my life. 

ARTICLE IIT 

Following my death, the trustee shall pay out of the trust principal all (a) my legally 

enforceable debts, including debts owed by me to a trustee individually, except debts which are 

an encumbrance on real property, 

(b) the expenses of my last illness and funeral, 

(c) the 

administration expenses payable by reason of my death, and (d) the estate, inheritance, and 

succession taxes (including interest and penalties, if any, but excluding any generation-skipping 

taxes) payable 

in any jurisdiction by reason of my death (including those administration 

expenses and taxes payable with respect to assets which do not pass under this trust). 

Despite

trustee shall certify in writing to the personal representative of my probate estate, if any, the 

extent to which the principal available for payment of the preceding items 

is 

or will 

be 

insufficient. 

The preceding items shall be paid by the trustee without seeking reimbursement, 

recovery, or contribution from any person, except that if no personal representative of my 

probate estate is appointed within six months after my death, the trustee shall, to the maximum 

extent permitted by law, seek reimbursement for, recovery of, or contribution toward the 

payment of those taxes attributable to property in which I have a qualifying income interest for 

life or over which I have a power of appointment. 

ARTICLE IV 

A. 

As of the date of my death, but after providing for the payments, 

if any, 

required by Article II of this instrument, the trustee shall distribute the remaining trust assets 

(including property to which the trustee may be entitled under my will or from any other 

source) as follows: 

1. 

If my 

brother, EARL 

J. MOCK 

or my 

sister, MAXINE MOCK, 

survives me, then commencing as of the date of my death and during the life of my brother and 

sister, the Trustee shall distribute to my brother and sister and the survivor of the two, so 

much of the net income and principal of my Trust estate, even to the extent of exhausting 

principal, 

as the Trustee believes desirable from time to time for the health, support and

(a) 

the Trustee may make unequal distributions to my brother and 

sister, or may exclude one or more of them, and shall have no duty to equalize 

those distributions. 

2. 

Upon the death of the last to die of my siblings and me, the remaining 

principal of the trust shall be divided into equal shares and distributed to MICHIGAN STATE 

UNIVERSITY, East Lansing, Michigan, WESTERN MICHIGAN UNIVERSITY, Kalamazoo, 

Michigan, and the GLEN OAKS COMMUNITY COLLEGE FOUNDATION, Centreville, 

Michigan and the Trust shall terminate. 

B. 

Understanding 

the 

size 

of the corpus 

of the 

trust 

that may 

be established 

hereunder, I do hereby authorize the trustee to commingle the trust funds in one trust pool for 

the purposes of investment and administration but with separate accountings to be maintained 

for each beneficiary. 

ARTICLE V 

The provisions of this Article shall apply to each trust held under this instrument: 

A. 

If 

at any 

time 

a 

beneficiary 

eligible 

to 

receive 

net income 

or principal 

distributions is under legal disability, or in the opinion of the trustee is incapable of properly 

managing his or her financial affairs, then the trustee may make those distributions directly to 

the beneficiary, to a lawful guardian of the beneficiary, or may otherwise expend the amount to

the individual having personal custody (whether or not a court-appointed guardian) where no 

conservator has been appointed. 

B. 

Among 

the circumstances 

and 

factors 

to 

be considered 

by 

the 

trustee 

in 

determining whether 

to make discretionary distributions 

of net income or principal 

to 

a 

beneficiary are the other income and assets known to the trustee 

to be available 

to that 

beneficiary and the advisability of supplementing such income or assets. 

C. 

Except as otherwise provided by law, no interest of any beneficiary shall be 

subject to anticipation, to claims for alimony or support, 

to voluntary transfer without the 

written consent of the trustee, or to involuntary transfer in any event. 

D. 

If at any time after my death the trustee shall determine that the trust is of a size 

that is no longer economical to administer, the trustee, without further responsibility, may (but 

need not) distribute the trust to the beneficiary for whom the trust is named. 

E. 

Notwithstanding any other provision of this instrument, 

at the end of ninety 

years after the date of my death, the trustee shall distribute the principal and all accrued or 

undistributed net income of the trust to the beneficiary for whom the trust is named. 

ARTICLE VI 

A. 

The trustee shall have the following powers with respect to each trust held under 

this instrument, exercisable in the discretion of the trustee:

special, or limited), even though the trustee could not properly purchase the property as a trust 

investment and though its retention might violate principles of investment diversification; 

2. 

To sell at public or private sale, wholly or partly for cash or on credit, contract 

to sell, grant or exercise options to buy, convey, transfer, exchange, or lease (for a term within 

or extending beyond their term of the trust) any real or personal property of the trust, and to 

partition, dedicate, grant easements in or over, subdivide, improve, and remodel, repair, or 

raze improvements on any real property of the trust, and in general to deal otherwise with the 

trust property in such manner, 

for such prices, and on such terms and conditions as any 

individual might do as outright owner of the property; 

3. 

To borrow money at interest rates then prevailing from any individual, 

- 

bank, or other source, irrespective of whether any such individual or bank is then acting as 

trustee, and to create security interests in the trust property by mortgage, pledge, or otherwise; 

4, 

To 

invest 

in bonds, common or preferred 

stocks, 

notes, 

real 

estate 

mortgages common 

trust 

funds, 

shares 

of regulated 

investment companies, 

currencies, 

partnership interests (whether general, special, or limited), or other securities or property, real 

or personal, domestic or foreign, including partial interests, 

such as 

life estate, term 

or 

remainder interests, without being limited by any statute or rule of law governing investments 

by trustees; 

5. 

To make allocations, divisions, and distributions of trust property in cash

of unrealized gain for federal income tax purposes; and to determine the value of any property 

so allocated, divided, or distributed; 

6. 

To make such elections and allocations under the tax laws as the trustee 

deems advisable without regard to the relative interests of the beneficiaries; the trustee shall 

not make adjustments between principal and income, or in the interests of the beneficiaries, to 

compensate for the effects of such elections and allocations; and any decision made by the’ 

trustee with respect to the exercise of any tax election or allocation shall be binding and 

conclusive on all persons; 

7. 

To exercise in person or by general or limited proxy all voting and other 

rights, powers, and privileges and to take all steps to realize all benefits with respect to stocks 

or other securities; and to enter into or oppose, alone or with others, voting trusts, mergers, 

consolidations, foreclosures, liquidations, reorganizations, or other changes 

in the financial 

structure of any corporation; 

8. 

To cause any security or other property to be held, without disclosure of 

any fiduciary relationship, 

in the name of the trustee, 

in the name of a nominee, 

or 

in. 

unregistered form; 

9. 

To pay all expenses incurred in the administration of the trust, including 

reasonable compensation 

to any 

trustee, 

and 

to employ 

or appoint and pay reasonable 

compensation to accountants, depositories, investment counsel, attorneys, attorneys-in-fact,

11. 

To compromise or abandon any claim in favor of or against the trust; 

12. 

To 

lend money 

to, 

and 

to 

purchase 

property 

from, 

the 

personal 

representative of my estate and retain it for any period of time without limitation, and without 

liability for loss or depreciation in value, notwithstanding any risk, unproductivity, or lack of 

diversification; 

13. 

To commingle for investment purposes the property of the trust with the 

property of any other trust held hereunder, allocating to each trust an undivided interest in the 

commingled property; 

14. 

To receive any property, real or personal, to be added to the trust by 

lifetime or testamentary transfer or otherwise, if the trustee consents in writing; 

15. 

To execute instruments of any kind, including instruments containing 

covenants and warranties binding upon and creating a charge against the trust property and 

containing provisions excluding personal liability; and 

16. 

To use and expend the trust income and principal to (i) conduct or cause 

to be conducted environmental investigations of the trust property, including environmental 

audits, 

assessments, 

site 

monitoring, 

laboratory 

analyses, 

testing, 

title 

histories, 

aerial 

photographs, public and private records reviews, and any related inquiries arising out of or in 

any way related to liability or claims under federal; state or local environmental statutes, 

regulations, ordinances, requirements, demands of government authorities or policies or under

appropriate federal, state or local authorities either on its own accord or in response to an 

actual or threatened violation of environmental laws; 

(iii) institute legal proceedings, claims 

and demands concerning environmental hazards, contamination or condition of the 

trust 

property, 

or contest, 

pay, compromise, 

settle or comply with legal proceedings, claims, 

demands, orders, penalties, fines and damages brought or imposed by federal, state or local 

government authorities or by a private litigant; and (iv) employ agents, consultants and legal 

counsel to assist with or perform the above undertakings or actions. 

Any expenses or costs. 

incurred by the trustee under this subparagraph may be charged against income or principal as 

the trustee shall determine. 

17. 

To perform 

all 

other 

acts 

necessary 

for 

the proper management, 

investment, and distribution of the trust property. 

18. 

To retain any farm property, even though that property may constitute all 

or a large portion of the trust principal, and to acquire other farm property; to engage in farm 

products, 

including livestock breeding and feeding, 

poultry farming, 

and dairy farming, 

whether by operating directly with hired labor, by retaining farm managers or management 

agencies (including any such agency which is in any way affiliated with the corporate trustee), 

* 

or by renting on shares or for cash; to enter into farm programs; to purchase or rent farm 

machinery and equipment; to purchase livestock, poultry, fertilizer, seed and feed; to improve 

the farm property and to repair, improve, and construct farm buildings, fences, irrigation

B. 

The powers granted in this Article shall be in addition to those granted by law 

and may be exercised even after termination of all trusts hereunder until actual distribution of 

all trust principal, but not beyond the period permitted by any applicable rule of law relating to 

perpetuities. 

C. 

To the extent that such requirements can legally be waived, no trustee hereunder 

shall ever be required to give bond or security as trustee, or to qualify before, be appointed by, 

or account to any court, or to obtain the order or approval of any court respecting the exercise 

of any power or discretion granted in this instrument. 

Pursuant to Michigan Revised Probate 

Code Section 801(2), the trustee shall not register the trust with a Probate Court of the State of 

Michigan, unless the trustee otherwise elects. 

D. 

The trustee's exercise or nonexercise of powers and discretions in good faith 

shall be conclusive on all persons. 

No person paying money or delivering property to any 

trustee hereunder shall be required or privileged to see to its application. 

The certificate of the 

trustee that the trustee 

is acting 

in compliance with this instrument shall fully protect all 

persons dealing with a trustee. 

E. 

This 

instrument and 

all dispositions hereunder 

shall 

be governed 

by 

and 

interpreted in accordance with the laws of the State of Michigan. 

F. 

The Certificate of Trustee that 

it 

is acting according 

to 

the terms 

of this 

instrument shall fully protect all persons dealing with Trustee.

A. 

Any trustee may resign at any time by giving prior written notice to me, if I am 

then living, or if I am not then living, to the beneficiary or beneficiaries to whom the current 

trust income may or must then be distributed. 

B. 

If I cease to act as trustee hereunder for any reason, I name EARL J. MOCK 

and CITIZENS BANK of Sturgis, Michigan as Co-Trustees hereunder. 

If EARL J. MOCK 

ceases to act as trustee herein for any reason, I name MAXINE MOCK, as Co-Trustee and if 

she 

is unable or refuses CITIZENS BANK shall act as sole Trustee. 

Except as otherwise 

provided in paragraphs D and E of this Article, if CITIZENS BANK, Sturgis, Michigan ceases 

to act as trustee hereunder for any reason, or if any successor ‘trustee appointed as hereinafter 

provided ceased to act as trustee hereunder for any reason, the person or persons indicated in 

- 

paragraph ot this Article shall, by written instrument, appoint any bank or trust company, 

within the State of Michigan, as successor co-trustee. 

C. 

The person or persons indicated in —o this Article may at any time, 

by written instrument, approve the accounts of the trustee with the same effect as 

if the 

accounts had been approved by 

a court having jurisdiction of the subject matter and of all 

necessary parties. 

D. 

If any corporate trustee designated to act or at any time acting hereunder is 

merged with or transfers substantially all of its assets to another corporation, or is in any other 

manner reorganized or reincorporated, the resulting or transferee corporation shall become

if then living, or after my death, by a majority in number of the beneficiaries to whom the 

current trust income may or must then be distributed. 

If any person so entitled to act is then 

under legal disability, the instrument of appointment or approval may be signed by the lawful. 

guardian of such person on his or her behalf. 

F. 

The incumbent trustee shall have all of the title, powers, and discretion granted 

to the original trustee, without court order or act of transfer. 

No successor trustee shall be 

personally liable for any act or failure to act of a predecessor trustee. With the approval of the 

person or persons indicated in paragrap 

this Article who may approve the accounts of the 

trustee, 

a successor trustee may 

accept 

the account furnished, 

if any, 

and 

the property 

delivered by or for a predecessor trustee without liability for so doing, and such acceptance 

shall be a full and complete discharge to the predecessor trustee. 

ARTICLE VIII 

A. 

I reserve to myself all rights now or hereafter vested in me as owner of any life 

insurance policies made payable to the trustee, including the rights to change beneficiaries, to 

borrow money (from the issuing companies, the banking department of any corporate trustee 

acting hereunder, or others) using the policies as security, to surrender the policies for cash, to 

receive dividends and all other payments available to the owner, and to withdraw any policies 

held by the trustee (in which event the trustee shall have no duty to seek their return).

may substantially increase the duties of the trustee or decrease trustee compensation without 

the written consent of the trustee, and 

if this instrument 

is completely revoked, 

all 

trust 

property and policies of insurance held by the trustee shall be transferred and delivered to me 

or as I may otherwise direct in writing. 

As 

settlor 

and 

initial 

trustee, 

I 

now 

sign 

this 

declaration 

of 

trust 

on 

ee 

J] 

19_7¢ 

WITNESSES: 

low 

RB 

27 Jed} 

Clare A. Mock

FIRST AMENDMENT TO THE 

CLARE A. MOCK DECLARATION OF TRUST DATED DECEMBER 11, 1996 

This "First Amendment” to the Clare A. Mock Declaration of Trust dated December 11, 

1996, is made and enteted into on December 16, 2016. 

A. 

RECITALS 

Clate A. Mock executed and enteted into the Clare A. Mock Declaration of Trust dated 

December 11, 1996 (the "Clate Mock Trust"). 

In Article VIII of the Clare Mock Trust, the right to amend or revoke the Clare Mock Trust 

was reserved to Clare A. Mock as Settlor. 

At the time of this First Amendment, Clare A. Mock is the Trustee of the Clare Mock Trust. 

NOW, THEREFORE, pursuant to Article VIII of the Clare Mock Trust, Clate A. Mock hereby 

amends the Clare Mock Trust as follows: 

Amendment to Article IV of the Clare Mock Trust. 

Asticle IV is hereby deleted and 

replaced in its entitely as follows: 

ARTICLE 

IV 

A. 

As of the date of my death, but after providing for the payments, if any, 

required by Article III of this instrument, the Trustee shall distribute the remaining trust 

assets (including property to which the trustee may be entitled under my will or from any other 

source) as follows: 

1. 

If my brother, EARL J. MOCK or my sister, MAXINE M. MOCK, survives 

me, then commencing as of the date of my death and during the life of my brother and sister, 

the Trustee shall distribute to my brother and sister and the sutvivor of the two, so much of

(a) 

the Trustee may make unequal distributions to my brother and sister, or may 

exclude one or mote of them, and shall have no duty to equalize those distributions. 

2. 

Upon the death of the last to die of my siblings and me, the remaining principal 

of the trust shall be distributed as follows: 

@ 

If living, the items listed below shall be distributed to DOUGLAS R. WALL, 

whose address is 63925 Butt Oak Rd, Bust Oak, Michigan 49030. If DOUGLAS R. WALL is 

not living at the time of the last to die of my siblings and me, then the distributions to him shall 

lapse and become a patt of the distributions set forth in Article IV.A.2(b). 

® 

My John Deere 6405 tractor and any related attachments. 

® 

My brush, wood and gravity wagons (3 total wagons). 

* 

Any real property remaining in the Trust estate. 

(b) 

All of the rest and residue of the my Trust estate shall be divided into equal 

shares and distributed to MICHIGAN STATE UNIVERSITY, East Lansing, Michigan, 

WESTERN MICHIGAN UNIVERSITY, Kalamazoo, Michigan, and the GLEN OAKS 

COMMUNITY COLLEGE FOUNDATION, Centreville, Michigan. 

Upon the completion of the distributions set forth in Article IV.A.2, the Trust shall 

terminate, 

B. 

Understanding the size of the corpus of the trust that may be established 

hereunder, I do hereby authorize the Trustee to commingle the trust funds in one trust pool 

for the purposes of investment and administration, but with separate accountings to be

19. 

My trustee has the authority to access, use, manage, copy, handle, distribute, 

deactivate, dispose, transfer, sell, assign, convey, release, delete, and control any of my 

digital assets, wherever situated (including the content thereof). My trustee has the 

authority to obtain, access, modify, control, and delete my passwords, enciyption codes, 

and any other electronic credentials associated with my digital assets. My digital assets 

shall include, without limitation, all of my: (A) electronic and digital devices that can receive, 

store, process, or send digital information, including, without limitation, computers, 

laptops, phones, tablets, peripherals, storage devices, servers, cloud-based data, and other 

digital processing and data content devices; (B) information created, generated, sent, 

communicated, received, or stored on a digital device or system that delivers or receives 

digital 

information 

(including, 

without 

limitation: 

digital 

music, 

sounds, 

digital 

photographs and images, digital videos, software licenses, social network accounts, file- 

sharing accounts, financial accounts, banking accounts, domain registrations, DNS service 

accounts, web hosting accounts, online storage accounts, other online accounts, and any 

other forms of digital content); (C) rights to own, possess, or use an electronic system for 

creating, generating, sending, receiving, storing, displaying, or processing information; (D) 

electronic communications (including, without limitation, videos, emails, email accounts, 

content, signs, signals, writings, images, sounds, data, or intelligence of any nature) 

sent 

by me or received by me, wherever stored, including, without limitation, on an electronic 

device that 

I own or in an account in my name at any setvice provider or digital custodian 

(no

not be limited by, advancements in technology following the execution of this trust. This 

power to my trustee over my digital assets is only limited to the extent I have disposed of 

any digital asset pursuant to the online tools for any digital account during my Lifetime (for 

example, my Google account, my Facebook account, and any other digital account in 

which I have used the online tool). 

Amendment to Article VII of the Clare Mock Trust. Asticle VII is hereby deleted and 

replaced in its entirely as follows: 

ARTICLE VII 

A 

Any trustee may resign at any time by giving prior written notice to me, if 

am 

then living, or if I am not then living, to the beneficiary or beneficiaties to whom the current 

trust income may or must then be distributed. 

B. 

If I cease to act as trustee hereunder for any reason, I name BARL 

J. MOCK 

and STURGIS BANK AND TRUST COMPANY of Sturgis, Michigan as Co-Trustees 

hereunder. If EARL J. MOCK is unable or refuses to act as a Co-Trustee or otherwise ceases 

to act as Co-Trustee herein for any reason, I name MAXINE M. MOCK as Co-Trustee. If 

MAZXINE M. MOCK is unable or refuses to act as a Co-Trustee or otherwise ceases to act as 

Co-Trustee herein 

for any reason, 

I name DOUGLAS 

R. WALL as Co-Trustee. 

If 

DOUGLAS R., WALL is unable or refuses to act as a Co-Trustee or otherwise ceases to act 

as Co-Trustee herein for any reason, then Co-Trustee STURGIS BANK AND TRUST 

COMPANY shall act as sole Trustee. Except as otherwise provided in patagtaphs 

D and E 

of this Article, if STURGIS BANK AND TRUST COMPANY, Sturgis, Michigan ceases to

paragraph F of this Article shall, by written instrument, appoint any bank ot trust company, 

within the State of Michigan, as successot Co-Trustee. 

C. 

The person or persons indicated in paragraph E of this Article may at any time, 

by written instrument, approve the accounts of the trustee with the same effect as if the 

accounts had been approved by a court having jurisdiction of the subject matter and of all 

necessary parties. 

D. 

If any corporate trustee designated to act ot at any time acting hereunder is 

mesged with or transfers substantially all of its assets to another corporation, or is in any other 

manner reorganized or reincorporated, the resulting or transferee corporation shall become 

trustee in place of its corporate predecessor. 

E. 

A successor trustee may be appointed and the accounts of the trustee may be 

approved pursuant to paragraph C of this Article by me, if then living, or after my death, by a 

majority in number of the beneficiaries to whom the current trust income may or must then 

be distributed. If any person so entitled to act is then under legal disability, the instrument of 

appointment or approval may be signed by the lawful guardian of such person on his or her 

behalf. 

FE. 

‘The incumbent trustee shall have all of the title, powers, and discretion granted 

to the original trustee, without court order or act of transfer. No successor trustee shall be 

personally liable for any act or failure to act of a predecessor trustee. With the approval of the 

petson or persons indicated in paragraph E of this Article who may approve the accounts of

4. 

Limitation on First Amendment. Except as otherwise amended by this First Amendment, 

1 ratify, confirm, and republish the Clare Mock Trust, which otherwise remains in full force 

and effect. 

As settlor, 

I now sign this First Amendment to the Clare Mock Trust on December 16, 2016. 

WITNESSES: 

2 ue # Wyk 

Clare A. Mock 

Michfiel, Caywood 

wd Poly 

fuila A. Bregitzer 1

PETITION 

Exhibit C - Notices of Uncapping

NOTICE OF UNCAPPING 

FROM HUTSON ASSESSING INC 

PARCEL IDENTIFICATION 

60450 FARRAND RD. 

PARCEL GODE NUMBER: 

75001 013 008 00 

COLON, Mi 49040 

TEMP- RETURN SERVICE REQUESTED 

PROPERTY ADDRESS: 

BURR OAK RD 

‘ 

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

MOCK CLARE A TRUST 

33471 KIBILOSKI RD 

BURR OAK Mi 48030 

Appeal Rights 

Date of Uncapping: 

09/21/2025 

A transfer of ownership has occured on this property and the Taxable Value has been uncapped. 

Date of Transfer: 07/30/2018 

Year uncapped: 2019 

Percent uncapped: 100.00 

If you believe this information is incorrect you may appeal to the Michigan Tax Tribunal by the filing of a 

petition within 35 days of this action. The petition must be a Michigan Tax Tribunal form or a form 

approved by the Michigan Tax Tribunal. Michigan Tax Tribunal forms are available at 

www.michigan.gov/taxtrib. 

The Property Tax Act directs an uncapping of Taxable Value the Year following a transfer of 

ownership. 

Contact my office if you have any questions. 

/s/ Dale Hutson 

Dale Hutson

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PETITION 

Exhibit D 

- Stephenson Cases

Sem, 

bE 

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

Mark A Stephenson, 

MICHIGAN TAX TRIBUNAL 

Petitioner, 

SMALL CLAIMS DIVISION 

v 

MTT Docket No. 23-003622 

Mendon Township, 

Presiding Judge 

Respondent. 

Patricia L. Halm 

FINAL OPINION AND JUDGMENT 

The Tribunal issued a Proposed Opinion and Judgment (POJ) on September 25, 

2024. The POJ states, in pertinent part, [t]he parties have 20 days from date of entry 

of this POJ to notify the Tribunal in writing, by mail or by electronic filing, if available, if 

they do not agree with the POJ and to state in writing why they do not agree with the 

POJ (i.e., exceptions).” 

On September 30, 2024, Respondent filed exceptions to the POJ. 

In the exceptions, 

Respondent states the record reflects that the subject property has a mixed use of 

agricultural and residential and the qualified agricultural exemption (QAE) was reduced 

to 80.2%. MCL. 211.27a(8)(k) allows this change in use parcel to be entered into QAE 

from uncapping when a letter request is made to exclude the change in use from the 

program. Because no letter request was made, the Tribunal does not have authority to 

enter the parcel into the QAE program for recapping of the 2022 taxable value. 

On October 10, 2024, Petitioner filed a response to the exceptions. 

In the response, 

Petitioner states that this is the first time Respondent has raised this argument. 

Regardless, the Notice of Uncapping for Parcel No. 75-010-030-006-00 clearly states 

that the basis for uncapping was “failure on the part of the transferee (buyer) to timely 

file the Property Transfer Affidavit (form L-4260).” Furthermore, the Notice of 

Uncapping, which was dated September 12, 2023, was for the year 2022. 

Petitioner did 

not request that the Township separate the residence on the parcel from the QAE 

portion until October 25, 2023. As such, Respondent's exceptions are without merit. 

The Tribunal has considered the exceptions, the response, and the case file and finds 

that the Administrative Law Judge (ALJ) properly considered the testimony and

MTT Docket No. 23-003622 

Page 2 of 4 

shown good cause to reverse the ALJ's proposed opinion. 

Given the above, Respondent failed to show good cause to justify modifying the POJ or 

granting a rehearing.’ As such, the Tribunal adopts the POJ as the Tribunal’s final 

decision in this case.? The Tribunal also incorporates by reference the Findings of Fact 

and Conclusions of Law contained in the POJ in this Final Opinion and Judgment. As a 

result: 

a. 

The properties’ TVs, as established by Respondent for the tax year at issue, 

are as follows: 

Parcel Number: 75-010-030-005-00 

Year 

Ni 

2022 

$313,900 

Parcel Number; 75-010-030-006-00 

Year 

Tv 

2022 

$379,400 

b. 

The properties’ final TVs, for the tax year at issue, are as follows: 

Parcel Number: 75-010-030-005-00 

Year 

Tv 

2022 

$58,853 

Parcel Number: 75-010-030-006-00 

Year 

Tv 

2022 

$81,819 

IT IS SO ORDERED. 

IT IS FURTHER ORDERED that the officer charged with maintaining the assessment 

rolls for the tax year at issue shall correct or cause the assessment rolls to be corrected 

to reflect the property's taxable values as finally provided in this Final Opinion and 

Judgment within 20 days of the entry of the Final Opinion and Judgment, subject to the 

processes of equalization? To the extent that the final level of assessment for a given 

year has not yet been determined and published, the assessment rolls shall be 

corrected once the final level is published or becomes known.

MTT Docket No. 23-003622 

Page 3 of 4 

and interest paid on delinquent taxes. The refund shall also separately indicate the 

amount of the taxes, fees, penalties, and interest being refunded. 

A sum determined by 

the Tribunal to have been unlawfully paid shall bear interest from the date of payment to 

the date of judgment, and the judgment shall bear interest to the date of its payment. A 

sum determined by the Tribunal to have been underpaid shall not bear interest for any 

time period prior to 28 days after the issuance of this Final Opinion and Judgment. 

Pursuant to MCL 205.737, interest shall accrue (i) after December 31, 2020, through 

June 30, 2022, at the rate of 4.25%, (ii) after June 30, 2022, through December 31, 

2022, at the rate of 4.27%, (iii) after December 31, 2022, through June 30, 2023, at the 

rate of 5.65%, (iv) after June 30, 2023, through December 31, 2023, at the rate of 

8.25%, (v) after December 31, 2023, through June 30, 2024, at the rate of 9.30%, and 

(vi) after June 30, 2024, through December 31, 2024, at the rate of 9.50%. 

This Final Opinion and Judgment resolves the last pending claim and closes this 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 

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

MTT Docket No. 23-003622 

Page 4 of 4 

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

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

Mark A Stephenson, 

MICHIGAN TAX TRIBUNAL 

Petitioner, 

SMALL CLAIMS DIVISION 

MTT Docket No. 23-003812 

\' 

Case Type: Uncapping 

Park Township, 

Presiding Judge 

Respondent. 

Joshua M. Wease 

FINAL OPINION AND JUDGMENT 

Location of Hearing: 

Telephonic 

Hearing Held on: 

February 11, 2025 

Appearances on Behalf of Petitioner: 

~~ Mark Stephenson and Sara Fazio (attorney) 

Appearances on Behalf of Respondent: Dale Hutson 

SUMMARY OF JUDGMENT 

The subject property's taxable value (TV) was not properly adjusted under MCL 

211.27a. 

The subject property's TV for the tax year at issue shall be as follows: 

Parcel Number: 75-013-025-015-00 

Year 

Tv 

2022 

$6,997 

2023 

$7,346 

2024 

$7,713 

PROCEDURAL HISTORY 

On September 12, 2023, Petitioner received notice that the subject property’s TV 

was uncapped for tax year 2022 under MCL 211.27a. 

Petitioner filed a petition for the 

subject and two additional parcels with the Tribunal on October 14, 2023, which was

MTT Docket No. 23-003812 

Page 2 of 10 

The amount of TV in dispute, as set forth in the pleadings, for all tax years at 

issue is within the jurisdictional limits of the Smali Claims Division." 

Further, the 

property's TV for subsequent tax years is included in this proceeding.? 

ISSUES AND APPLICABLE LAW 

The issue in this matter is whether Petitioner has proven by a preponderance of 

the evidence that the subject property’s TV was improperly uncapped under MCL 

211.27a. 

Under the General Property Tax Act, property taxes are based on the property's 

TV for the tax year(s) at issue. 

MCL 211.27a provides that a property's TV is the lesser of the property's state 

equalized value (SEV) or capped TV, and a property's capped TV is, absent a transfer 

of ownership, determined mathematically by taking into consideration the prior tax 

year's TV, statutory losses, the lesser of the rate of inflation or 5%, and statutory 

additions, including omitted property (i.e., property not previously assessed). 

MCL 211.27a(8) states that: 

If all of the following conditions are satisfied, the local tax collecting unit shall 

revise the taxable value of qualified agricultural property taxable on the tax 

roll in the possession of that local tax collecting unit to the taxable value that 

qualified agricultural property would have had if there had been no transfer 

of ownership of that qualified agricultural property since December 31, 1999 

and there had been no adjustment of that qualified agricultural property's 

taxable value under subsection 

(3) since December 31, 1999: 

(a) The 

qualified agricultural property was qualified agricultural property for taxes 

levied 

in 1999 and each year after 1999. (b) The owner of the qualified 

agricultural property files an affidavit with the assessor of the local tax 

collecting unit under subsection (7)(0). 

MCL 211.27a(7)(0) states that: 

[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 in which the qualified agricultural 

property is located and with the register of deeds for the county in which the 

qualified 

agricultural 

property 

is 

located 

attesting 

that 

the 

qualified

MTT Docket No. 23-003812 

Page 3 of 10 

prospective buyer of that qualified agricultural property that the qualified 

agricultural 

property 

is 

subject 

to 

the 

recapture 

tax 

provided 

in 

the 

agricultural 

property 

recapture 

act, 

2000 

PA 261, 

MCL 211.1001 

to 

211.1007, 

if the qualified agricultural property is converted by a change in 

use, as that term is defined in section 2 of the agricultural property recapture 

act, 2000 PA 261, MCL 211.1002... .. 

MCL 211.27a(8) and (9) states that: 

(8) If all of the following conditions are satisfied, the local tax collecting unit 

shall revise the taxable value of qualified agricultural property taxable on 

the tax roll in the possession of that local tax collecting unit to the taxable 

value that qualified agricultural property would have had if there had been 

no 

transfer 

of ownership 

of that 

qualified 

agricultural 

property 

since 

December 31, 1999 and there had been no adjustment of that qualified 

agricultural property's taxable value under subsection (3) since December 

31, 1999: 

(a) The qualified agricultural property was qualified agricultural property for 

taxes levied in 1999 and each year after 1999. 

(b) The owner of the qualified agricultural property files an affidavit with the 

assessor of the local tax collecting unit under subsection (7)(0). 

(9) 

If the taxable value of qualified agricultural property is adjusted under 

subsection (8), the owner of that qualified agricultural property is not entitled 

to a refund for any property taxes collected under this act on that qualified 

agricultural property before the adjustment under subsection (8). 

Pursuant to R 792.10133, after hearing, the Tribunal must issue a final decision 

in writing. Additionally, “[a] written final decision shall include separate sections entitled 

“findings of fact” and “conclusions of law.” Findings of fact “shall include a concise 

statement of the underlying supporting facts” that are “based exclusively on the 

evidence.” Consequently, the Tribunal has not addressed every piece of evidence or 

every inference that might lead to a conflicting conclusion and has rejected evidence 

contrary to its findings. Furthermore, “[e]ach conclusion of law shall be supported by 

authority or reasoned opinion.” Accordingly, the Tribunal will outline the summary of 

evidence, findings of facts, and conclusions of law, before ultimately rendering 

judgment.

MTT Docket No. 23-003812 

Page 4 of 10 

Petitioner's contentions of TV: 

Parcel Number: 75-013-025-015-00 

Year 

Tv 

2022 

$6,997 

2023 

$7,346 

2024 

$7,713 

The exhibits offered by Petitioner may be viewed on lines 3 and 16 of the docket 

maintained in this case.® No exhibits were excluded from evidence. 

Based on the pleadings, admitted exhibits, and sworn testimony, Petitioner 

contends that the uncapping was improper. 

Petitioner points to another case between 

them and Mendon Township, Docket No. 23-003622, which has the exact same facts 

and issues as this case. The Tribunal found for Mr. Stephenson in that case. 

Petitioner 

contends that Respondent retroactively uncapped the subject property’s TV for the 2022 

tax year when it incorrectly determined there was a transfer of ownership on August 29, 

2021. 

Ms. Fazio testified that her client, Petitioner, received a distribution of real 

property from his mother's Trust at the end of 2021. There was an issue with the deed 

that was corrected and filed in 2023. The issue is whether Petitioner's mother’s death, 

on August 29, 2021, was the catalyst for the uncapping of the TV, and thus the filing of 

the qualified agricultural affidavit, or whether it should not have happened until the 

property was distributed to Petitioner. 

Petitioner claims that at the time of the mother’s 

death, Petitioner had no authority to file the qualified agricultural affidavit because the 

property had yet to be transferred to him. The property remained in the Trust during the 

four month creditor period and the beneficiaries made a proposal for distribution of the 

Trust due to a discrepancy in the Trust. When Petitioner's sister, Cheryl, signed off on 

the proposal for distribution in November 2022, that is when the distributions could be 

made. 

Petitioner's deed needed to be corrected, and the deed and qualified agricultural 

affidavit were filed in January 2023. The deeds were executed in December 2022, 

recorded on February 21, 2023, and Petitioner filed the qualified agricultural affidavit. 

In 

September 2023, Petitioner received the notices of uncapping for 2023 and was 

required to pay outstanding taxes. 

Petitioner argues that transfers under MCL 

211.27a(7)(o) do not include transfers of qualified agricultural property if the person files 

the affidavit with the township and register of deeds, attesting qualified agricultural 

property will remain qualified agricultural property. Additionally, the transfer is also not a 

transfer of ownership because it is a transfer between certain family members. 

Further, Ms. Fazio argues this is form over substance; MCL 211.27a(7)(0)

MTT Docket No. 23-003812 

Page 5 of 10 

B. Respondent's Evidence 

Parcel Number: 75-013-025-015-00 

Year 

Tv 

2022 

$65,200 

2023 

$68,460 

2024 

$71,883 

The exhibits offered by Respondent may be viewed on lines 6 to 9 of the docket 

maintained in this case.” No exhibits were excluded from evidence. 

Based on the pleadings, admitted exhibits, and sworn testimony, Respondent 

contends that the uncapping event took place in 2021 and therefore the property was 

uncapped for 2022. 

Mr. Hutson claims that the property transfer affidavits (PTA) were 

required to be filed within 45 days of the transfer of ownership, but none were filed with 

Respondent. 

He believes a transfer from a trust is a transfer of ownership, and he does 

not see that Petitioner has provided a copy of the Trust noting that Petitioner was a 

beneficiary other than a contingent beneficiary. Respondent found out about the 

transfer of ownership when the deed and qualified agricultural affidavit were filed on 

February 21, 2023. Because the qualified agricultural affidavits were not filed before the 

2022 tax bills were due (February 15, 2023), the TVs for 2022 were uncapped. Though 

there is no timeframe for the filing of the qualified agricultural affidavit, it does not affect 

the taxes due. 

Mr. Hutson testified that the uncapping exception for a distribution of 

trust property to a family member, does not apply, because the statute requires the 

property to be classified as residential and the subject properties are classified as 

agricultural. There is no dispute that the properties are qualified agricultural exemption 

(QAE) properties, the only issue is timing regarding what can be adjusted and when. 

The parcel has a QAE of 100% in 2022. 

FINDINGS OF FACT 

The following facts were proven by a preponderance of the evidence: 

1. 

The subject property is located at M-60, Park Township, in Saint Joseph County. 

2. 

The subject property is classified as agricultural real and has QAE of 100% for 

the 2022 tax year. 

3. 

Respondent uncapped the subject property’s TV because a qualified agricultural 

affidavit was not filed before the 2022 taxes were due (February 15, 2023). 

Petitioner did not file a PTA with Respondent, as required by MCL 211.27a(10). 

p

MTT Docket No. 23-003812 

Page 6 of 10 

b. 

The Trust held the subject property for Jean Stephenson’s benefit with her 

children, Mark, Ronald, and Cheryl, as contingent beneficiaries. 

¢. 

Jean Stephenson died August 29, 2021. 

d. 

A deed from the Trust fo Petitioner was executed in December 2022. 

e. 

A corrected deed from the Trust to Petitioner was recorded on February 

21, 2023. 

f. 

The deed and qualified agricultural affidavits were recorded on February 

21, 2023. 

CONCLUSIONS OF LAW 

TV is determined pursuant to MCL 211.27a. Except for additions and losses, 

annual increases are limited to 5% or the rate of inflation, whichever is less.® 

In the 

year following a transfer of ownership, however, TV is set equal to the SEV (i.e., 

“uncapped”).? A “transfer of ownership” is defined by MCL 211.27a(6) as “the 

conveyance of title to or a present interest in property, including the beneficial use of the 

property, the value of which is substantially equal to the value of the fee interest,” and 

includes a conveyance by deed! and a change in the beneficiaries of a trust. 

Respondent uncapped the subject property's TV for the 2022 tax year, following 

the recording of a deed involving the subject property and the filing of a qualified 

agricultural affidavit on February 21, 2023. Respondent testified that it was the filing of 

these documents that alerted them to the transfer of property, namely the Jean Esther 

Stephenson Revocable Trust, the death of Jean Esther Stephenson in 2021, and the 

subsequent transfer of the subject property to Petitioner, a Trust beneficiary. 

Petitioner 

asserts that the subject property’s TV should not have been uncapped because a 

qualified agricultural affidavit was filed with Respondent. The Tribunal must determine 

whether a transfer of ownership for purposes of uncapping occurred. 

If a transfer 

occurred, the Tribunal must determine whether any sections of MCL 211.27a(7) apply 

that specify certain situations that are not transfers of ownership for uncapping 

purposes. 

In this case, the subject property was held in the Jean Esther Stephenson 

Revocable Trust for the benefit of Jean Esther Stephenson, Petitioner's mother. 

Petitioner and his siblings were contingent beneficiaries. 

Petitioner's mother passed 

away on August 29, 2021. Petitioner argues the transfer of ownership would not have 

occurred at the time of her death because Michigan's trust laws require a statutory 

grace period for creditors to make claims against the estate and the Trust held the title 

and control of the properties until they were deeded to Petitioner. However, the Court of

MTT Docket No. 23-003812 

Page 7 of 10 

Twp of Long Lake.'® That court noted that MCL 211.27(a)(6) states that a transfer of 

ownership includes the conveyance of “the beneficial use of the property.”'4 The Fifarek 

court held that the death of the last trust settlor resulted in a change in beneficiaries.’ 

The Tribunal finds Fifarek instructive and persuasive. Applying Fifarek to the facts of 

this case, Jean Esther Stephenson's death resulted in a change in beneficiaries ~ and a 

transfer of ownership — because Petitioner received the beneficial use of the subject 

properties. 6 

Further, MCL 211.27a(6)(e) states that: 

A change in the sole present beneficiary or beneficiaries of a trust, except 

under any of the following conditions: (i) A change that adds or substitutes 

the spouse of the sole present beneficiary. 

(ii) Beginning December 31, 

2014, for residential real property, a change that adds or substitutes the 

settlor's 

or the 

settlor's 

spouse's 

mother, 

father, 

brother, 

sister, 

son, 

daughter, adopted son, adopted daughter, grandson, or granddaughter and 

the 

residential 

real properly 

is 

not used 

for any commercial purpose 

following the conveyance. Upon request by the department of treasury or 

the assessor, the sole present beneficiary or beneficiaries shall furnish proof 

within 30 days that the sole present beneficiary or beneficiaries meet the 

requirements of this subparagraph. 

If a present beneficiary fails to comply 

with 

a request by the department of treasury 

or assessor under this 

subparagraph, that present beneficiary is subject to a fine of $200.00. 

Here, the change did not add or substitute the spouse of the sole present 

beneficiary, under MCL 211.27a(6)(e)(i) and the property is classified as agricultural real 

property; therefore, the exception contained in MCL 211.27a(6)(e)(ii) does not apply. 

There is no dispute that the subject property was qualified agricultural property, 

under MCL 211.7dd, during 2022. A transfer of ownership does not include transfers 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 in which the 

qualified agricultural property is located and with the register of deeds for the county in 

which the qualified agricultural property is located attesting that the qualified agricultural 

property will remain qualified agricultural property.”? The statute does not specify the 

time in which the qualified agricultural affidavit is required to be filed with either the 

3 Fifarek House Trust v Twp of Long Lake, unpublished per curiam opinion of the Court of Appeals, 

issued March 7, 2017 (Docket No. 330489) appeal denied 501 Mich 909; 802 NW2d 626 (2017).

MTT Docket No. 23-003812 

Page 8 of 10 

assessor or the county. However, the Court of Appeals in Lyle Schmidt Farms LLC v 

Mendon Twp,'8 recognized that “MCL 211.27a(8) provides for ‘recapping’ the TV of 

qualified agricultural property when an affidavit under MCL 211.27a(7)(0) is not filed 

within the year of the transfer of title of the qualified agricultural property, but is filed 

later 

. ..."® 

In this case, the qualified agricultural affidavit was filed more than one year 

after the transfer of ownership (the death of Jean Esther Stephenson). Therefore, the 

Tribunal must determine whether Petitioner's qualified agricultural affidavit satisfies 

MCL 211.27a(8). MCL 211.27a(8) states that: 

If all of the following conditions are satisfied, the local tax collecting unit shall 

revise the [TV] of qualified agricultural property taxable on the tax roll in the 

possession of that local tax collecting unit to the taxable value that qualified 

agricultural property would have had 

if there had been 

no transfer of 

ownership of that qualified agricultural property since December 31, 1999 

and there had been no adjustment of that qualified agricultural property's 

[TV] under subsection (3) since December 31, 1999: 

(a) The qualified 

agricultural property was qualified agricultural property for taxes levied in 

1999 and each year after 1999. (b) The owner of the qualified agricultural 

property files an affidavit with the assessor of the local tax collecting unit 

under subsection (7)(0).2° 

Here, all of the conditions are met, and the subject property's TV should be 

recapped for 2022. However, MCL 211.27a(9) provides that "[i]f the [TV] of qualified 

agricultural property is adjusted under subsection (8), the owner of that qualified 

agricultural property is not entitled to a refund for any property taxes collected under this 

act on that qualified agricultural property before the adjustment under subsection (8).” 

As such, the 2022 TV shall be recapped; however, Petitioner is not entitled to a refund 

of any taxes collected as a result of the uncapping. The following 2023 and 2024 tax 

years are increased by the respective inflation rate multipliers, which was 1.05 for each 

year. 

JUDGMENT 

IT IS ORDERED that the property's TV for the tax year(s) at issue shall be as set forth 

in the Summary of Judgment section of this Final Opinion and Judgment. 

IT IS FURTHER ORDERED that the officer charged with maintaining the assessment 

rolls for the tax year(s) at issue shall correct or cause the assessment rolls to be 

corrected to reflect the property’s taxable values within 20 days of entry of this Final 

Opinion and Judgment, subject to the processes of equalization?! To the extent that

MTT Docket No. 23-003812 

Page 9 of 10 

published, the assessment rolls shall be corrected once the final level is published or 

becomes known. 

IT IS FURTHER ORDERED that Petitioner is NOT entitled to a refund of the property's 

ad valorem taxes paid for the tax year(s) at issue. 

This Final Opinion and Judgment resolves all pending claims in this matter and closes 

this 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 

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 ya H. Lbroe— 

Entered: May 21, 2025 

4

MTT Docket No. 23-003812 

Page 10 of 10 

By: Tribunal Clerk

Be 

- 

| 

9589 

0710 

5270 

2k27 

Laan 

yg 

| | I 

HAAS [ONT 

ATTORNEYS 

& 

COUNSELORS 

21 West Chicago Street, Coldwater, Michigan 49036 

| 

TO 

Dept. of Licensing & Regulatory 

Michigan Tax Tribunal 

PO Box 30232 

Lansing, MI 48909

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