Final_Opinion_and_Judgment-_PRE.2025-10-27_10-18-52.0000.pdf

David A Kopke, Petitioner V Township Of Franklin, Respondent · 24-003999-TT

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STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA

DIRECTOR

MICHIGAN TAX TRIBUNAL · 611 W. OTTAWA ST., LANSING, MI 48933 · 517-335-9760

PO BOX 30232, LANSING, MI 48909 · Other Carriers: 2407 N. GRAND RIVER AVE., LANSING, MI 48906

David A Kopke, 

Petitioner,

 MICHIGAN TAX TRIBUNAL 

 SMALL CLAIMS DIVISION

v

MTT Docket No. 24-003999

Township Of Franklin,

Respondent.

FINAL OPINION AND JUDGMENT

The Tribunal has issued a Proposed Opinion and Judgment (POJ) in the above-

captioned case. 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).”

More than 20 days have passed since the entry of the POJ and neither party has filed 

exceptions to the POJ.

The Administrative Law Judge (ALJ) properly considered the testimony and timely filed 

evidence in the rendering of the POJ, and the POJ is supported on the record and by 

the applicable statutory and case law. As such, the Tribunal adopts the POJ as the 

Tribunal’s final decision in this case.1

IT IS SO ORDERED.

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 principal residence exemption for the tax year(s) at 

issue as provided in this Final Opinion and Judgment within 20 days of entry of this 

Final Opinion and Judgment.

IT IS FURTHER ORDERED that the officer charged with collecting or refunding the 

affected taxes shall collect taxes and any applicable interest or issue a refund as 

required by the Final Opinion and Judgment within 28 days of the entry of the Final 

Opinion and Judgment. If a refund is warranted, it shall be without interest, as provided 

by MCL 211.7cc. It shall, however, include a proportionate share of any property tax 

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

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

interest being refunded.

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

1 See MCL 205.726.

MTT Docket No. 24-003999

Page 2 of 10

See docket look up for a copy of the Proposed Opinion and Judgment.

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:____________________________________

Patricia L. Halm, Tribunal Chair

Entered: October 27, 2025

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

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA

DIRECTOR

MICHIGAN TAX TRIBUNAL · 611 W. OTTAWA ST., LANSING, MI 48933 · 517-335-9760

PO BOX 30232, LANSING, MI 48909 · Other Carriers: 2407 N. GRAND RIVER AVE., LANSING, MI 48906

David A Kopke, 

Petitioner,

 MICHIGAN TAX TRIBUNAL 

 SMALL CLAIMS DIVISION

v

MTT Docket No. 24-003999

Township Of Franklin,

Respondent.

FINAL OPINION AND JUDGMENT

The Tribunal has issued a Proposed Opinion and Judgment (POJ) in the above-

captioned case. 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).”

More than 20 days have passed since the entry of the POJ and neither party has filed 

exceptions to the POJ.

The Administrative Law Judge (ALJ) properly considered the testimony and timely filed 

evidence in the rendering of the POJ, and the POJ is supported on the record and by 

the applicable statutory and case law. As such, the Tribunal adopts the POJ as the 

Tribunal’s final decision in this case.2

IT IS SO ORDERED.

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 principal residence exemption for the tax year(s) at 

issue as provided in this Final Opinion and Judgment within 20 days of entry of this 

Final Opinion and Judgment.

IT IS FURTHER ORDERED that the officer charged with collecting or refunding the 

affected taxes shall collect taxes and any applicable interest or issue a refund as 

required by the Final Opinion and Judgment within 28 days of the entry of the Final 

Opinion and Judgment. If a refund is warranted, it shall be without interest, as provided 

by MCL 211.7cc. It shall, however, include a proportionate share of any property tax 

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

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

interest being refunded.

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

2 See MCL 205.726.

MTT Docket No. 24-003999

Page 4 of 10

See docket look up for a copy of the Proposed Opinion and Judgment.

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:____________________________________

Patricia L. Halm, Tribunal Chair

Entered: October 27, 2025

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

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA

DIRECTOR

MICHIGAN TAX TRIBUNAL · 611 W. OTTAWA ST., LANSING, MI 48933 · 517-335-9760

PO BOX 30232, LANSING, MI 48909 · Other Carriers: 2407 N. GRAND RIVER AVE., LANSING, MI 48906

David A Kopke, 

Petitioner,

 MICHIGAN TAX TRIBUNAL 

 SMALL CLAIMS DIVISION

v

MTT Docket No. 24-003999

Township Of Franklin,

Respondent.

FINAL OPINION AND JUDGMENT

The Tribunal has issued a Proposed Opinion and Judgment (POJ) in the above-

captioned case. 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).”

More than 20 days have passed since the entry of the POJ and neither party has filed 

exceptions to the POJ.

The Administrative Law Judge (ALJ) properly considered the testimony and timely filed 

evidence in the rendering of the POJ, and the POJ is supported on the record and by 

the applicable statutory and case law. As such, the Tribunal adopts the POJ as the 

Tribunal’s final decision in this case.3

IT IS SO ORDERED.

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 principal residence exemption for the tax year(s) at 

issue as provided in this Final Opinion and Judgment within 20 days of entry of this 

Final Opinion and Judgment.

IT IS FURTHER ORDERED that the officer charged with collecting or refunding the 

affected taxes shall collect taxes and any applicable interest or issue a refund as 

required by the Final Opinion and Judgment within 28 days of the entry of the Final 

Opinion and Judgment. If a refund is warranted, it shall be without interest, as provided 

by MCL 211.7cc. It shall, however, include a proportionate share of any property tax 

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

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

interest being refunded.

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

3 See MCL 205.726.

MTT Docket No. 24-003999

Page 6 of 10

See docket look up for a copy of the Proposed Opinion and Judgment.

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:____________________________________

Patricia L. Halm, Tribunal Chair

Entered: October 27, 2025

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

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA

DIRECTOR

MICHIGAN TAX TRIBUNAL · 611 W. OTTAWA ST., LANSING, MI 48933 · 517-335-9760

PO BOX 30232, LANSING, MI 48909 · Other Carriers: 2407 N. GRAND RIVER AVE., LANSING, MI 48906

David A Kopke, 

Petitioner,

 MICHIGAN TAX TRIBUNAL 

 SMALL CLAIMS DIVISION

v

MTT Docket No. 24-003999

Township Of Franklin,

Respondent.

FINAL OPINION AND JUDGMENT

The Tribunal has issued a Proposed Opinion and Judgment (POJ) in the above-

captioned case. 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).”

More than 20 days have passed since the entry of the POJ and neither party has filed 

exceptions to the POJ.

The Administrative Law Judge (ALJ) properly considered the testimony and timely filed 

evidence in the rendering of the POJ, and the POJ is supported on the record and by 

the applicable statutory and case law. As such, the Tribunal adopts the POJ as the 

Tribunal’s final decision in this case.4

IT IS SO ORDERED.

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 principal residence exemption for the tax year(s) at 

issue as provided in this Final Opinion and Judgment within 20 days of entry of this 

Final Opinion and Judgment.

IT IS FURTHER ORDERED that the officer charged with collecting or refunding the 

affected taxes shall collect taxes and any applicable interest or issue a refund as 

required by the Final Opinion and Judgment within 28 days of the entry of the Final 

Opinion and Judgment. If a refund is warranted, it shall be without interest, as provided 

by MCL 211.7cc. It shall, however, include a proportionate share of any property tax 

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

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

interest being refunded.

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

4 See MCL 205.726.

MTT Docket No. 24-003999

Page 8 of 10

See docket look up for a copy of the Proposed Opinion and Judgment.

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:____________________________________

Patricia L. Halm, Tribunal Chair

Entered: October 27, 2025

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

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA

DIRECTOR

MICHIGAN TAX TRIBUNAL · 611 W. OTTAWA ST., LANSING, MI 48933 · 517-335-9760

PO BOX 30232, LANSING, MI 48909 · Other Carriers: 2407 N. GRAND RIVER AVE., LANSING, MI 48906

David A Kopke, 

Petitioner,

 MICHIGAN TAX TRIBUNAL 

 SMALL CLAIMS DIVISION

v

MTT Docket No. 24-003999

Township Of Franklin,

Respondent.

FINAL OPINION AND JUDGMENT

The Tribunal has issued a Proposed Opinion and Judgment (POJ) in the above-

captioned case. 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).”

More than 20 days have passed since the entry of the POJ and neither party has filed 

exceptions to the POJ.

The Administrative Law Judge (ALJ) properly considered the testimony and timely filed 

evidence in the rendering of the POJ, and the POJ is supported on the record and by 

the applicable statutory and case law. As such, the Tribunal adopts the POJ as the 

Tribunal’s final decision in this case.5

IT IS SO ORDERED.

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 principal residence exemption for the tax year(s) at 

issue as provided in this Final Opinion and Judgment within 20 days of entry of this 

Final Opinion and Judgment.

IT IS FURTHER ORDERED that the officer charged with collecting or refunding the 

affected taxes shall collect taxes and any applicable interest or issue a refund as 

required by the Final Opinion and Judgment within 28 days of the entry of the Final 

Opinion and Judgment. If a refund is warranted, it shall be without interest, as provided 

by MCL 211.7cc. It shall, however, include a proportionate share of any property tax 

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

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

interest being refunded.

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

5 See MCL 205.726.

MTT Docket No. 24-003999

Page 10 of 10

See docket look up for a copy of the Proposed Opinion and Judgment.

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:____________________________________

Patricia L. Halm, Tribunal Chair

Entered: October 27, 2025

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

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