Respondent's Prehearing Statement 24-003607.pdf

Wychwood Cottages LLC, Petitioner Vs. Township Of Crystal Lake, Respondent · 24-003607-TT

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STATE OF MICHIGAN 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MICHIGAN ADMINISTRATIVE HEARING SYSTEM 

MICHIGAN TAX TRIBUNAL 

 

 

WYCHWOOD COTTAGES, LLC, 

 

 

Petitioner, 

 

v 

 

CRYSTAL LAKE TOWNSHIP, 

 

 

Respondent. 

 

 

MTT DOCKET NO. 24-003607 

 

PPN: 05-085-033-00 

 

 

 

 

 

 

Deborah I. Ondersma (P55907) 

Adam J. Brody (P62035) 

VARNUM, LLP 

Attorneys for Petitioner 

333 Bridge Street NW 

PO Box 352 

Grand Rapids, MI 49501-0352 

(616) 336-6000 

diondersma@varnumlaw.com 

ajbrody@varnumlaw.com 

 

 

Michael D. Homier (P60318) 

Thomas K. Dillon (P81136) 

FOSTER, SWIFT, COLLINS & SMITH, P.C. 

Attorneys for Respondent Crystal Lake Twp. 

1700 East Beltline Ave. NE, Suite 200 

Grand Rapids, MI 49525 

(616) 726-2258 

mhomier@fosterswift.com 

tdillon@fosterswift.com 

 

 

RESPONDENT’S PREHEARING STATEMENT 

Petitioner’s Representative: Deborah I. Ondersma, Varnum, LLP, 333 Bridge St. NW, P.O. Box 

352, Grand Rapids, Michigan 49501. 

Respondent’s Representative: Thomas K. Dillon, Michael D. Homier, Foster Swift Collins & 

Smith, P.C., 1700 East Beltline Avenue NE, Suite 200, Grand Rapids, Michigan 49525. 

I. 

VALUATION INFORMATION 

 

A. The true cash value (TCV), assessed value (AV), and taxable value (TV) for each tax year 

at issue as established by the Board of Review: 

 

Parcel Number: 05-085-033-00:

Tax Year 

Original Taxable Value 

Assessed Value 

2012 

$455,138 

$821,500 

2013 

$466,061 

$855,300 

2014 

$473,517 

$918,000 

2015 

$481,093 

$890,300 

2016 

$482,536 

$770,800 

2017 

$486,878 

$760,500 

2018 

$497,102 

$744,500 

2019 

$509,032 

$888,400 

2020 

$518,703 

$872,300 

2021 

$525,964 

$938,600 

2022 

$543,320 

$1,585,800 

2023 

$570,486 

$1,596,400 

 

Following the retroactive uncapping due to a previous transfer of ownership for which no property 

transfer affidavit was filed, Respondent determined the taxable values to be: 

 

Tax Year 

Revised Taxable Value 

2012 

$821,500 

2013 

$841,216 

2014 

$854,675 

2015 

$868,350 

2016 

$770,800 

2017 

$760,500 

2018 

$744,500 

2019 

$762,368 

2020 

$776,853 

2021 

$787,729 

2022 

$813,724 

2023 

$854,410 

 

 

B. Your contentions of TCV, state equalized value (SEV), and TV1 for each parcel and tax 

year at issue: 

 

Tax Year 

Revised Taxable Value 

2012 

$821,500 

2013 

$841,216 

2014 

$854,675 

2015 

$868,350 

2016 

$770,800 

2017 

$760,500 

2018 

$744,500 

 

1 As this case involves an uncapping of taxable value, true cash value and state equalized value are not in dispute.

2019 

$762,368 

2020 

$776,853 

2021 

$787,729 

2022 

$813,724 

2023 

$854,410 

 

 

C. Amounts in dispute for the tax year(s) at issue, per Petitioner’s Petition: 

 

Tax Year 

Revised Taxable Value 

2012 

$366,362 

2013 

$375,155 

2014 

$381,158 

2015 

$387,257 

2016 

$288,264 

2017 

$273,622 

2018 

$247,398 

2019 

$253,336 

2020 

$258,150 

2021 

$261,765 

2022 

$270,404 

2023 

$283,924 

 

 

II. 

TAX INFORMATION: 

 

A. Have taxes been paid for each property for each tax year at issue: Unknown. 

 

III. 

FACTUAL STATEMENT OF CLAIMS: 

 

A. Describe any additions or losses for each property for each tax year at issue (by parcel 

number and tax year): N/A 

 

B. Classification of each property for each tax year at issue (by parcel number): Residential 

Improved. 

 

C. Current use of each property for each tax year at issue, if different than above (by parcel 

number): Residential. 

 

D. Contention of highest and best use for each property for each tax year at issue, if different 

than property’s current use for each tax year at issue (by parcel number): Residential. 

 

E. Your factual statement of claims in support of your contentions, including additions and 

losses, if any (i.e., what facts are you relying on in support of your claim or defense?):

Based on documentation provided by Petitioner, equal 25% interests in the Subject 

Property were transferred from three trusts (Ronald R. Green and Gaile B. Green Family 

Trust, Christine M. Boone Trust, and Oppenheim Family Trust), and Robert S. Boone and 

Susan Boone, to the Petitioner, Wychwood Cottages, LLC, in 2011. Respondent contends 

that these 2011 transfers were a “transfer of ownership” under MCL 211.27a(6). 

 

Prior to the 2011 transfers to Petitioner, interests in the Subject Property were conveyed to 

the trusts listed above without any Property Transfer Affidavits filed. At the time of such 

transfers, the “sole present beneficiary” of the respective trusts may have included 

individuals other than the grantor/settlor and spouse and therefore, may have been transfers 

of ownership under MCL 211.27a(6)(c)(ii). 

 

F. If non-uniformity of assessment is alleged, what evidence will you rely on in support of 

your contentions: N/A. 

 

IV. 

ISSUES TO BE LITIGATED: 

 

A. Factual Issues: 

 

As described above and, namely, whether the facts surrounding the various conveyances 

of the Subject Property, including the 2011 conveyance, was a “transfer of ownership.” 

 

B. Legal Issues: 

 

The legal issues in this case regard the application of MCL 211.27a(6) and MCL 

211.27a(7) to the facts of this case and are as follows: 

 

• Was the 2011 transfer of the Subject Property to Petitioner a “transfer of 

ownership” pursuant to MCL 211.27a(6)? 

• Does the 2011 transfer meet the requirements of MCL 211.27a(7)(m)? 

• Were the pre-2011 conveyances to the trusts listed above also “transfers of 

ownership” under MCL 211.27a(6)? 

• Were Property Transfer Affidavits filed relating to either the pre-2011 

conveyances to the trusts or the 2011 transfers of the Subject Property from the 

trusts to Petitioner? 

• Is a retroactive taxable value uncapping appropriate for the pre-2011 conveyances 

to the trusts listed above? 

 

V. 

DO THE PLEADINGS NEED TO BE AMENDED TO CONFORM TO THE EVIDENCE? 

 

Respondent does not believe that any amendments to the pleadings are necessary. 

 

VI. 

ARE THERE CONSOLIDATION ISSUES? No.

VII. 

PENDING OR ANTICIPATED MOTIONS OR OUTSTANDING DISCOVERY ISSUES, IF 

ANY: 

 

A. Motions: Respondent is not aware of any pending motions. If the parties are unable to 

resolve this case through resolution, Respondent anticipates filing a motion for summary 

disposition that includes, without limitation, the legal issues described above. 

 

B. Discovery: Respondent is not aware of any pending discovery but reserves its right to 

conduct discovery as provided under the Tribunal’s Rules and Orders. 

 

VIII. 

WITNESSES – IDENTIFY THE NAME AND ADDRESS OF ANY PERSON WHO MAY 

TESTIFY AND PROVIDE A GENERAL SUMMARY OF THE SUBJECT AREA OF THE 

TESTIMONY AND OF EACH PERSON IDENTIFIED: 

 

1. Jill Brown, Assessor, Crystal Lake Township, 1196 Ranger Dr., Gladwin, Michigan 48624. 

This witness will be called to testify as to the assessment of the subject property and issues 

relating to its taxable value and the possible transfers of ownership described above. 

 

2. Suzi Mills, Chief Deputy Treasurer, Benzie County, 448 Court Place, Beulah, Michigan 

49617. This witness may be called to testify as to calculations relating to the uncapped 

taxable values for the tax years 2012-2023. 

 

3. Kelly J. Long, Treasurer, Benzie County, 448 Court Place, Beulah, Michigan 49617. This 

witness may be called to testify as to calculations relating to the uncapped taxable values 

for the tax years 2012-2023. 

 

4. John P. Oppenheim, Trustee of the Oppenheim Family Trust. This witness may be called 

as a hostile witness regarding the Subject Property’s ownership and conveyances of 

ownership of the Subject Property and details regarding the Oppenheim Family Trust. 

 

5. Ronald and Gaile Green, Trustees of the Ronald R. Green and Gaile B. Green Family Trust. 

These witnesses may be called as hostile witnesses regarding the Subject Property’s 

ownership and conveyances of ownership of the Subject Property and details regarding the 

Ronald R. Green and Gaile B. Green Family Trust. 

 

6. Christine M. Boone, Trustee of the Christine M. Boone Trust. This witness may be called 

as a hostile witness regarding the Subject Property’s ownership and conveyances of 

ownership of the Subject Property and details regarding the Christine M. Boone Trust. 

 

7. All witnesses listed on Petitioner’s Witness List. 

 

8. Any necessary rebuttal witnesses. 

 

9. Any witnesses necessary for authentication or demonstration for documents and records 

presented at the hearing or relied upon by Petitioner’s witnesses.

10. Any witness identified in discovery. 

 

11. Respondent reserves the right to call other witnesses whose need or significance is revealed 

by Petitioner’s prehearing statement or valuation disclosure, an examination or cross-

examination at a hearing, or arguments raised at a hearing. 

 

12. Respondent reserves the right to supplement this list, as necessary, pursuant to the good 

cause standard set out in TTR 237. 

 

IX. 

TOTAL NUMBER OF DAYS REQUIRED FOR HEARING: 1 

 

X. 

DISCLOSURE AND TAXATION OF COSTS: Respondent reserves the right to seek costs as 

provided under the Tax Tribunal Rules and other Michigan law. 

 

 

 

Respectfully submitted, 

 

 

 

 

 

 

FOSTER SWIFT COLLINS & SMITH, PC 

 

 

 

 

 

 

Attorneys for Respondent 

 

 

Dated: November 17, 2025 

 

By: 

______________________________ 

 

 

 

 

 

 

Michael D. Homier (P60318) 

Thomas K. Dillon (P81136) 

 

 

 

 

 

 

1700 E. Beltline Ave. NE, Suite 200 

 

 

 

 

 

 

Grand Rapids, MI 49525 

 

 

 

 

 

 

(616) 726-2258 

 

 

89209:00004:202161690-1

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