Winsor - Farm Crest Foods 25-003146 - Answer with Exhibit A - final 10-17-25.pdf

Farm Crest Foods, Petitioner V Township Of Winsor, Respondent · 25-003146-TT

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EXHIBIT A TO ANSWER FILED IN MTT 25-003146

4908-4490-5817, v. 2 

STATE OF MICHIGAN 

MICHIGAN DEPARTMENT OF TREASURY 

STATE TAX COMMISSION 

 

 

Petitioner: Farm Crest Foods 

 

 

 

 

Petition No. 25-041 

Parcel ID: 28-999-026-00 

 

 

 

 

 

Tax Year: 2025 

 

Taxing Unit: Winsor Township 

Assessor: Clay Kelterborn 

________________________________/ 

 

Assessor Response to Petition For Change of Property Classification 

 

1. The Subject Property in this classification appeal is one of two IFT parcels that have been 

carved out of a larger parcel of real property located at 6761 Haist Rd, Pigeon, MI 48755 

(PPN: 28-025-005-10). These two IFT Parcels are depicted on Exhibit A, an attached aerial 

photograph with arrows identifying where each IFT parcel is located. The Subject Property 

is the IFT – “Layer Barn” parcel. An engineering drawing of the facilities on each IFT 

parcel is attached at Exhibit B. 

 

2. Winsor Township (“the Township”) is the taxing authority for the Subject Property, and 

Clay Kelterborn serves as the Winsor Township Assessor. 

 

3. The Subject Property is located in an Industrial Development District that the Township 

created. (See Exhibit 2 to Petitioner’s Petition). 

 

4. In January 2020, Petitioner applied for an IFT Certificate for the Subject Property pursuant 

to the provisions of the Industrial Facilities Tax Act (“IFTA”), MCL 207.551 et seq. (See 

Petition Exhibit 2). 

 

5. Under the IFTA, only “qualified facilities” are eligible for an IFT Certificate and “qualified 

facilities” are industrial properties that “create, maintain, or prevent loss of employment 

and must primarily restore, replace, or update the technology of obsolete industrial 

property.” Great Lakes Sales, Inc v State Tax Comm’n, 194 Mich App 271, 274; 486 NW2d 

367 (1992); see also MCL 207.558(2). 

 

6. Here, the State Tax Commission (“STC”) granted Petitioner’s application for an IFT 

Certificate and the Subject Property is a qualified industrial facility that receives tax 

benefits from the IFT Certificate (IFT Certificate # 2020-016). 

 

7. Petitioner filed this classification appeal to reclassify the IFT Parcel from “industrial” to 

“agricultural,” presumably to benefit from the qualified agricultural exemption (“QAE”). 

 

8. Petitioner’s Petition should be denied because Petitioner has failed to cite any legal 

authority supporting the proposition that a parcel currently subject to an IFT certificate may

4908-4490-5817, v. 2

be reclassified as agricultural and simultaneously qualify for the QAE. While Petitioner 

concedes that the IFT Certificate should be rescinded (see Petition’s Statement in Support 

of Petition at ¶ 27), Petitioner has not taken the necessary procedural steps to do so. Instead, 

Petitioner is improperly attempting to pursue reclassification without first obtaining 

rescission of the IFT Certificate—effectively placing the cart before the horse. 

9. Importantly, Petitioner has the burden of proof in this classification appeal. See CVS

Caremark v State Tax Comm'n, 306 Mich App 58, 65; 856 NW2d 79 (2014) (noting that

“[a]lthough MCL 211.34c(6) does not expressly say so, petitioner had the burden to prove

that the assessor improperly classified its property. . . .”).

10. Petitioner has not met its burden to prove that the subject property, an IFT Parcel, is

improperly classified. Petitioner fails to cite any legal authority supporting the proposition

that a parcel currently subject to an IFT certificate may be reclassified as agricultural and

simultaneously qualify for the QAE. Therefore, Petitioner has failed to prove that the

Township Assessor improperly classified the subject property for the 2025 tax year.

WHEREFORE, the Township Assessor respectfully requests that the State Tax

Commission deny Petitioner’s Petition for reclassification. 

Respectfully submitted, 

/s/Clay Kelterborn 

Winsor Township Assessor

EXHIBIT A

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STATE OF MICHIGAN 

MICHIGAN DEPARTMENT OF TREASURY 

STATE TAX COMMISSION 

 

 

Petitioner: Farm Crest Foods 

 

 

 

 

Petition No. 25-042 

Parcel ID: 28-999-021-00 

 

 

 

 

 

Tax Year: 2025 

 

Taxing Unit: Winsor Township 

Assessor: Clay Kelterborn 

________________________________/ 

 

Assessor Response to Petition For Change of Property Classification 

 

1. The Subject Property in this classification appeal is one of two IFT parcels that have been 

carved out of a larger parcel of real property located at 6761 Haist Rd, Pigeon, MI 48755 

(PPN: 28-025-005-10). These two IFT Parcels are depicted on Exhibit A, an aerial 

photograph identifying the location of each IFT parcel. The Subject Property is the IFT – 

parcel labeled “2017 IFT -Part of Egg Processing Plant.” An engineering drawing of the 

facilities located on both IFT parcels is attached at Exhibit B. 

 

2. Winsor Township (“the Township”) is the taxing authority for the Subject Property, and 

Clay Kelterborn serves as the Winsor Township Assessor. 

 

3. The Subject Property is located in an Industrial Development District that the Township 

created. (See Petitioner’s Petition Exhibit 2). 

 

4. In September 2017, Petitioner applied for an IFT Certificate for the Subject Property 

pursuant to the provisions of the Industrial Facilities Tax Act (“IFTA”), MCL 207.551 et 

seq. (See Petition Exhibit 2). 

 

5. Under the IFTA, only “qualified facilities” are eligible for an IFT Certificate and “qualified 

facilities” are industrial properties that “create, maintain, or prevent loss of employment 

and must primarily restore, replace, or update the technology of obsolete industrial 

property.” Great Lakes Sales, Inc v State Tax Comm’n, 194 Mich App 271, 274; 486 NW2d 

367 (1992); see also MCL 207.558(2). 

 

6. The State Tax Commission (“STC”) granted Petitioner’s application for an IFT Certificate 

and the Subject Property is a qualified industrial facility that receives tax benefits from the 

IFT Certificate (IFT Certificate #2017-214). 

 

7. Petitioner filed this classification appeal to reclassify the IFT Parcel from “industrial” to 

“agricultural,” presumably to benefit from the qualified agricultural exemption (“QAE”). 

 

8. Petitioner’s Petition should be denied because Petitioner has failed to cite any legal 

authority supporting the proposition that a parcel currently subject to an IFT certificate may

2 

 

4930-9907-5931, v. 1 

be reclassified as agricultural and simultaneously qualify for the QAE. While Petitioner 

concedes that the IFT Certificate should be rescinded (see Petition’s Statement in Support 

of Petition at ¶ 27), Petitioner has not taken the necessary procedural steps to do so. Instead, 

Petitioner is improperly attempting to pursue reclassification without first obtaining 

rescission of the IFT Certificate—effectively placing the cart before the horse. 

 

9. Importantly, Petitioner has the burden of proof in this classification appeal. See CVS 

Caremark v State Tax Comm'n, 306 Mich App 58, 65; 856 NW2d 79 (2014) (noting that 

“[a]lthough MCL 211.34c(6) does not expressly say so, petitioner had the burden to prove 

that the assessor improperly classified its property. . . .”). 

 

10. Petitioner has not met its burden to prove that the subject property, an IFT Parcel, is 

improperly classified. Petitioner fails to cite any legal authority supporting the proposition 

that a parcel currently subject to an IFT certificate may be reclassified as agricultural and 

simultaneously qualify for the QAE. Therefore, Petitioner has failed to prove that the 

Township Assessor improperly classified the subject property for the 2025 tax year. 

WHEREFORE, the Township Assessor respectfully requests that the State Tax 

Commission deny Petitioner’s Petition for reclassification. 

 

Respectfully submitted, 

/s/Clay Kelterborn 

Winsor Township Assessor

EXHIBIT A

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{06939-001-00161453.1} 

1 

4917-4623-0900, v. 1

 STATE OF MICHIGAN 

DEPARTMENT OF LICENSING & REGULATORY AFFAIRS 

MICHIGAN TAX TRIBUNAL 

FARM CREST FOODS, 

Petitioner, 

v 

CITY OF KENTWOOD, 

Respondent. 

MTT Docket No. 25-003146-TT 

Parcel Nos. 3228-999-021-00;

 

 3228-999-026-00

/ 

Ryan M. Shannon (P74535) 

DICKINSON WRIGHT PLC 

Attorneys for Petitioner 

123 W. Allegan Street, Suite 900 

Lansing, MI 48933 

(517) 371-1730

rshannon@dickinsonwright.com

Toby Koenig (P72367) 

BLOOM SLUGGETT, PC 

Attorneys for Respondent 

161 Ottawa Ave NW, Suite 400 

Grand Rapids, MI 49503 

(616) 965-9343

toby@bloomsluggett.com

/ 

PROOF OF SERVICE 

Tonya Voakes, being duly sworn, deposes and says that she is employed by Bloom 

Sluggett, PC, and that on October 17, 2025, she served a copy of Respondent’s Answer to 

Petitioner’s Property Tax Appeal by U.S. First Class mail and electronic mail upon: 

Ryan M. Shannon 

DICKINSON WRIGHT PLC 

123 W. Allegan Street, Suite 900 

Lansing, MI 48933 

rshannon@dickinsonwright.com 

/s/ Tonya Voakes 

 Tonya Voakes

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