2025.07.25 Motion to Amend to Add Tax Year 2025 re Wychwood Cottages(27692051.1).pdf
Wychwood Cottages LLC, Petitioner Vs. Township Of Crystal Lake, Respondent · 24-003607-TT
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STATE OF MICHIGAN
DEPARTMENT OF LICENSING & REGULATORY AFFAIRS
MICHIGAN ADMINISTRATIVE HEARING SYSTEM
MICHIGAN TAX TRIBUNAL
WYCHWOOD COTTAGES, LLC,
Petitioner,
MTT Docket No. 24-003607
v.
PPN # 05-085-033-00
CRYSTAL LAKE TOWNSHIP and
BENZIE COUNTY,
Respondents.
Adam J. Brody (P62035)
Deborah I. 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
Michael D. Homier (P60318)
Thomas K. Dillon (P81136)
FOSTER, SWIFT, COLLINS & SMITH, P.C.
Attorneys for Respondent Crystal
Lake Township
1700 East Beltline, N.E., Suite 200
Grand Rapids, MI 49525
(616) 726-2258
mhomier@fosterswift.com
tdillon@fosterswift.com
_____________________________________
MOTION TO AMEND PETITION
TO ADD TAX YEAR 2025
Petitioner, Wychwood Cottages, LLC, by and through its attorneys, VARNUM LLP, states
the following for its Petition against Respondents, Crystal Lake Township and Benzie County:
1.
Petitioner Wychwood Cottages, LLC ("Petitioner") is a Michigan limited liability
company with its registered office at 4033 Eastern Sky, Traverse City, MI.
2.
Petitioner is the owner of and/or the party in interest with respect to the subject real
property (the "Property") which is located in Crystal Lake Township, Benzie County, Michigan,
and is more particularly described as:
Parcel No.
Property Address
05-085-033-00
2469 Pilgrim Hwy, Frankfort, MI 49635Page 2
2 3. Respondent, Crystal Lake Township, assesses, levies and collects the property taxes on the Property. Respondent Benzie County collects "delinquent" property taxes on the Property. Crystal Lake Township and Benzie County will cumulatively be referred to herein as "Respondents." 4. The Property is located in Benzie County and is located with the Frankfort Area Public School District. 5. The Property is classified as 401 (residential-improved real property). 6. The Property was originally constructed to be used as a place for family and friends to gather and reside, and it is currently used for the same purpose. 7. This matter involves issues relating to taxable value. Specifically, this matter involves a delayed uncapping of tax years 2012 through 2023 and Petitioner’s challenge thereto. 8. The tax years currently at issue are tax years 2012, 2013, 2014, 2015, 2016, 2017, 2018, 2019, 2020, 2021, 2022, and 2023. Petitioner files this Motion to add tax year 2025 to the appeal. 9. Petitioner did appeal this matter to Respondent’s March 2025 Board of Review, and Petitioner’s requested relief was denied. See Exhibit 1. 10. The taxable and assessed values for the Property as established by Respondent’s Board of Review for tax year 2025 is as follows: Tax Year Taxable Value Assessed Value 2025 $924,942 $1,758,000 11. The correct taxable value for tax year 2025 as contended by Petitioner is as follows: Tax Year Taxable Value
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3 2025 $617,579 12. The total taxable value in dispute for tax year 2025 is as follows: Tax Year Petitioner’s Contended Taxable Value Respondent’s Taxable Value Taxable Value in Dispute 2025 $617,579 $924,942 $307,363 13. Despite Respondents' recent recalculation of the Property's taxable values, there was no transfer of ownership under MCL 211.27a(6) and no other uncapping event in tax year 2012 (calendar year 2011) or in any other year that is subject to this appeal. Thus, Respondents' effort to uncap the taxable values for the Property for the subject tax years violates Michigan law. 14. Indeed, the Property has been owned and controlled by the same family and its descendants for over 100 years (since approximately 1917). 15. Petitioner requests the reduction of the Property's taxable values to those identified as the Original Taxable Values in paragraphs 10 and 12 above. Petitioner further requests a refund with interest of taxes paid due to the original, incorrect assessment and any other relief this Tribunal deems appropriate. 16. The tax year 2025 taxable value imposed on the Property, and the taxes to be levied and collected thereon, are invalid and unlawful and operate as fraud upon the taxpayer for the reason that the Property's taxable values exceed the amounts permitted by the Michigan Constitution and applicable statutes. WHEREFORE, Petitioner requests that the Tribunal grant the following relief: A. Reinstate the taxable values of the Property and reduce the tax year 2025 taxable value as follows: Tax Year Original Taxable Value 2025 $617,579
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4 B. Provide such additional relief to Petitioner as this Tribunal shall deem appropriate. VARNUM LLP Attorneys for Petitioner Dated: July 25, 2024 By: /s/ Deborah I. Ondersma _____________ Adam J. Brody (P62035) Deborah I. Ondersma (P55907) Business Address/Telephone: 333 Bridge Street, N.W. P.O. Box 352 Grand Rapids, MI 49501-0352 (616) 336-6000 ajbrody@varnumlaw.com diondersma@varnumlaw.com 27688686.1
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EXHIBIT 1
Page 6
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