Darbyshire.pdf
Edward C Darbyshire, Petitioner V Township Of Brandon, Respondent · 25-003691-TT
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Page 1
RECEIVED
SEP 0 2 2025
STATE OF MICHIGAN
MICHIGAN TAX TRIBUNAL
GRETCHEN WHITMER
DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS
MARLON I. BROWN, DPA
GOVERNOR
LANSING
DIRECTOR
PROPERTY TAX APPEAL PETITION FORM
PRINCIPAL RESIDENCE EXEMPTION / QUALIFIED AGRICULTURAL EXEMPTION
Pursuant to Michigan Tax Tribunal Rule (TTR) 279, you MUST submit a copy of the notice giving rise to the appeal (e.g.
Notice of Denial or Board of Review Decision) with this Small Claims Petition, if applicable. If you do not submit this
document, you may be placed in default.
Section 1: Petitioner’s Contact Information
First Name
ML
Last Name/Company Name
Edward
Cc
Darbyshire
Mailing Address (No., Street, P.O. Box or Rural Route)
1125 Connell Road
City or Town
State
ZIP Code
Ortonville
Mi
48462
Telephone Number
Fax Number
248-891-1975
NA
E-mail Address (do not enter unless you want MTT to send all correspondence via e-mail)
Edward@Darbyshire.net
Section 2: Petitioner’s Attorney/Authorized Representative’s Contact Information
{}
First Name
ML
Last Name
Firm Name (if any)
Address (No., Street, P.O. Box or Rural Route)
City or Town
State
ZIP Code
Telephone Number
Fax Number
E-mail Address (do not enter unless you want MTT to send all correspondence via e-mail)Page 2
STATE OF MICHIGAN GRETCHEN WHITMER DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS MARLON I. BROWN, DPA GOVERNOR LANSING DIRECTOR Section 3: Subject Property information Parcel Identification Number: D-03-13-400-046 How many If you are appealing more than one parcel, are they contiguous or adjoining? parcels are you Yes* No** appealing? *f yes, use a multiple parcel form for information regarding any contiguous parcels. 1 *If no, you must file separate appeals for each non-contiguous or non-adjoining parcel or you will be defaulted. Property Address (No., Street, City, ST, ZIP) [if multiple, list first property's address] 1135 Baldwin Road, Ortonville, Michigan,48462 Taxing Authority (City or Township) County Ortonville Oakland Classification of Property: Agricultural Commercial Industrial Residential Timber-Cutover Developmental Utility (check ene) Section 4: Check which of the following you are appealing Principal Residence Exemption |] Qualified Agricultural Exemption Section 5: Explain the Reason for this Appeal This vacant 7.5 acres was purchased on March 17,2023 for $20,000 to expand my Maple Syrup and Honey production. This tand failed the percolation test. The seller provided a Wetland Determination & Delineation Report. This was an arm's length transaction, both sides acted in thelr own self-interest and are not subjected to pressure from the other party. Brandon Township had this property assessed at $75,840 and classified as residential. The Oakland County Drain and Road Commision have not cleared the Perry Drain causing 6 acres of the property to flood making it difficult to harvest the Maple Syrup sap. | planted 55 2-year-old Sugar Mapletree's or this property in 2025, It is accessible by a 20 wide x 660-foot unimproved easement. The 1981 Michigan Right to Farm Act (RTFA) law protects farmers so they can engage in normal farming activities. The law defining “agricultural use” under MCL 324.36101 now includes the harvesting of sap for maple syrup production, There are no specific parcel size requirements in the definition of "qualified agricultural property", even very small parcels can be entitied to qualified agricultural property exemption. There are no minimum income requirements in the definition of “qualified agricultural property". Even relatively unproductive or unprofitable parcels can be entitled to the qualified agricultural property exemption. Currently have this property listed due to property taxes not being lowered to purchased price, Alf offers fall thru when they see the standing water. This is not residential property and should not be assessed at $25,170 or a taxable value of $23,520. The board of review stated that they have never read the State Tax Commission Qualified Agricultural Property Exemption Guidelines. Section 6: Jurisdictional Issues List the tax year(s) denied: 2023,2024 and 2025 indicate who denied the exemption under appeal: Assessor County Treasurer or Equalization Michigan Dept. of Treasury July Beard of Review December Board of Review Other
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STATE OF MICHIGAN GRETCHEN WHITMER DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS MARLON |. BROWN, DPA GOVERNOR LANSING DIRECTOR Fee Information A fee of $25.00 is required for the filing of this appeal unless you possess a Principal Residence Exemption of at teast 50% at the time of the filing of this petition. Signature required Fl Petitioner or A, eylAuthory; PA aa po — ws pa Ist =. oe pr <3 Z Zz
Page 4
Michigan Department of Treasury
2599 {Rev. 05-11)
©
i
Issued under P.A, 237 of 1994, as amended. Filing
is required if you wish to receive an exemption.
Claim for Farmland (Qualified Agricultural) Exemption
WED
ie
Bi
from Some School Operating Taxes
Do you need to file this claim?
If you answer "YES" to sither of these questions, you do NOT need to file this form.
OCT
10 2028
* Is the property vacant and classified by the assessor as agricultural?
(Note: Vacant property classified as agricultural is automatically exempt
from some school taxes and the changes will be made on your next tax bill.)
* Have you already filed the Principal Residence Exemption Affidavit (Form 2368) for this property?
If you answered "NO" to both of these questions and the property is used primarily for agricultural purposes but is not
classified as agricultural, complete this form and file it with your local township or city by May 1.
If your property has a residence or other buildings on it, your assessor may ask you to complete this form, even though itis
classified agricultural.
THT OF
iE
BRIG,
Section 1. File a separate claim for each qualified parcel.
Name of Owner (first, middle, last)
—
LDwarzD
Diirees
10428 SHR
Name of Co-Owner (first, middle, fast)
ITARL Ents
fons
Me Kirrtort
=
Doagsy's es es
Strest rae Pro
Claimed
(3
ALDWIN
Roar
Ciy ond State
ZIP Code
N
Check one:
ORTorMvices
A Fe ttc
nl
2/ “8 P
Name of Township/City Where Property 1s Located
County of Property
Townshi
]
BRANDar
TEIN SHIP
Oat an D
P< Township
Coty
Enter the property tax identification number of the qualified
property you are claiming, This number is on your tax bifl or your assessment notice. Start at the laf and leave
any extra spaces blank. Use a full space for any hyphens un the niimber,
D-03-,13-49%0-046,
!
|
I
1
l
I
Section 2: Farmland,
a.
Ifthis property is not classified as agricultural, is more than 50% of the acreage devoted to an agricultural use?
{8kip this question if your property is classified agricultural) .c...uerune
SPN
b. Does this property include any residences occupied by a person who is not involved In the agricultural operation?..............
Yes 1]
No
¢.
Ifthe property includes a residence, has the occupant fils
for a different residence?...
ssenscreonne
No x
d. Does this property include any bulidings not involved in the agriculturat OPRIBLIONT orev
essere
se seranennn
No X
If you answered 'yes'
to Items 2b, 2c or 2d, part of your property does not qualify. You must enter a
percentage in Section 3,
Section 3; Multi-Purpose Property.
If you answered ‘yes' to item 2b, 2c or 2d, give the percentage of the property value that is devoted to agricultural use.
Exclude from this percentage the value of any properly that does not qualily (see instructions on back). This
information is
necessary for your township or cily to adjust your properly taxes properly. (See back for computation. )
Certification: This affidavit is invalid unless it is signed.Page 5
Assessing Department CHARTER TOWNSHIP OF BRANDON Oakland County Michigan Phone: 248 627-49 P.O. Box 929 < 395 Mill Street Ortonville, Michigan 48462 May 1, 2025 Edward Darbyshire 1125 Connell Rd Ortonville, MI 48462 RE: Claim for Farmland Exemption Parcel: D-03-13-400-046 Mr. Darbyshire, Based on me walking the property May 1, 2025 there appears to be no farming activity (maple syrup collection/processing) present on the property. Therefore, your Claim for Farmland Exemption is Denied for 2025. In the event your operation is functional for future years please inform us and complete a new application. You may appeal my determination to the 2025 July Board of Review, If the July Board of Review denies you may appeal to the Michigan Tax Tribunal within 35 days of denial date. Link: https://www.michigan.gov/taxtrib/ Sincerely, ez? Bill Thompson Assessor, Brandon Township bthompson@brandontownship.us 248-627-4918
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2025 JULY BOARD OF REVIEW Change Notice Jul 22,2025 DARBYSHIRE, EDWARD C MCKINNON-DARBYSHIRE, MARLENE A 1125 CONNELL RD ORTONVILLE MI 48462-9711 Re: July Board of Review Change Notice D -03-13-400-046 Dear Property Owner: On Jul 22,2025 , the July Board of Review made the following correction to the assessed, capped and taxable values or to the Principal Residence Exemption for the above referenced parcel. Original Corrected Year Assessed Capped Taxable Year Assessed Capped Taxable 2025 25,170 23,520 23,520 2025 25,170 23,520 23,520 Principal Residence Exemption 0.0000 Principal Residence Exemption 0.0000 ROO: 00 eee eee eerste eee eee eee eee eee Adjustment Type: The action of the July Board of Review may be appealed to the Michigan Tax Tribunal within 35 days after the final decision, ruling or determination. To appeal to the Michigan Tax Tribunal, file a petition with the MTT that can be obtained from their website: | http://www.michigan.gov/taxtrib | If you have any questions regarding the above changes, please do not hesitate to contact us at 248-627-4918 Sincerely Township of Brandon Board of Review
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