25-003095.pdf

Flintfields Horse Park LLC, Petitioner V Township Of Acme, Respondent · 25-003095-TT

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PARKER ~~ “eo 

HARVEY 

A NORTHERN MICHIGAN LAW FIRM 

MICHIGAN TAX TRIBUNAL 

543 

‘July 31, 2025 

Michigan Tax Tribunal 

611 

W Ottawa St 

Lansing, MI 48933 

RE: 

Traverse City Horse Shows 

Our File No. 2485.19 

Dear Sir or Madam: 

Enclosed please find the following petitions: 

e 

Property Tax Appeal Petition for Valuation/Exemption/Classification Appeal; and 

e 

Property Tax Appeal Petition for Principal Residence Exemption/Qualified Agricultural 

Exemption. 

These petitions were also submitted by email earlier today due to technical issues with the 

MTT’s e-filing system. 

Sincerely 

A 

Timothy M. White 

TMW:ms 

Enclosures

ee 

ANAS 

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

) 

PROPERTY TAX APPEAL PETITION FORM 

VALUATION / EXEMPTION / CLASSIFICATION APPEAL 

Do not use this form to appeal Principal Residence Exemption, Qualified Agricuitural Exemption, Special Assessment, or 

Non-Property tax disputes. 

Pursuant to Michigan Tax Tribunal Rule (TTR) 279, you MUST submit a copy of the notice giving rise to the appeal 

(e.g. Board of Review Decision or Notice of Uncapping) with this Small Claims Petition, if applicable, If you do not 

submit this document, you may be held in default. 

Section 1: Petitioner’s Contact Information 

First Name 

MI. 

Last Name/Company Name 

Flintfields Horse Park LLC 

Mailing Address (No., Street, P.O. Box or Rural Route) 

156355 Dehavilland Ct. 

City or Town 

State 

ZIP Code 

Wellington 

FL 

33414 

Telephone Number 041 -91 5-3457 

£-maif Address (do not enter unless you want MTT to send al correspondence via e-mail) 

matt@mmg.management 

Section 2: Petitioner’s Attorney/Authorized Representative’s Contact Information 

First Name 

MIL 

Last Name 

Timothy 

M 

White 

Firm tame (t= parker Harvey PLC 

Mailing Address {No., Street, P.O. Box or Rural Route) 

901 S. Garfield Ave, Ste. 200 

Fae 

| 49686 

Telephone Number 231 -929-4878 

Email Address (do not enter unfess you want MTT to send all correspondence via email} 

twhite@parkerharvey.com 

Section 3: Subject Property Information 

How many 

If you are appealing more than one parcel, are they contiguous or adjoining? 

parcels areyou | [4 vest 

[] No** 

appealing? 

*If yes, use a multiple parcel form for information regarding any contiguous parcels. 

*f 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} 

6767 Bates Road

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON 1, BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

Section 4: Issues Being Appealed (check all that appy) 

[Z True Cash and Taxable Value 

[1 Poverty Exemption 

[J Taxable Value Only (calculation) 

[J Disabled Veterans Exemption 

4 Uncapping of Taxable Value 

[J Eligible Manufacturing Personal Property (ESA) 

[J Exemption from Taxation (other than the denial of a 

[J Classification 

Principal Residence or Qualified Agricutturat Exemption) 

Section 5: Explain the Reason for this Appeal 

The subject parcels are assessed at greater than 50% of their respective true cash 

values. The taxable and assessed values for 2025 represent a 42.6% premium above 

the arms’ length purchase price Petitioner paid for the parcels, cumulatively, in October 

2024. 

Petitioner also believes that the property is eligible for adjustment and reduction 

of the taxable value (re-capping) under MCL 211.27a(8). 

Section 6: Jurisdictional Issues 

Year(s) you are appealing: 

2025 

Did you protest the assessment at a Board of Review (BOR)? [i] Yes 

[Wl] No 

If Yes, check which BOR you attended AND attach the BOR decision: [A waren 

July 

[J pecember 

If No, check the applicable reason(s): 

0 Not required to attend 

Assessment Change Notice was not received by Petitioner 

[Wl] Appealing a purported Clerical Error or Mutual Mistake of Fact (if yes, include explanation in Section &) 

[Hl] Appealing within 35 days of State Tax Commission Order 

[Hl] Appealing within 35 days of receipt of Notice of Uncapping

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON 1. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

Section 7: Valuation Information *use the multiple parcel form for additional, contiguous parcels. 

Parcel Identification Number: 

28-01-013-026-01 

Classification of Property: 

Real 

Personal 

(check one} 

Agricultural 

Commercial 

Industrial 

Residential 

Timber-Cutover 

Developmental 

Utility 

{check one) 

Current Assessed Value (also known as State Equalized Value) as established by the BOR: 

403000 

Current Taxable Value as established by the BOR: 

403000 

What do you believe Is the fair market vatue (also known as True Cash Value)? 

561836 

Multiply the True Cash Value by .5 and enter here. This is your contention of Assessed Value. 

280918 

If you believe the Taxable Value differs from your contention of Assessed Value, enter your contention of Taxable Value. 

44478 

Section 8: Classification Information *Only the Mi Dep't of Treasury may appeal this Issue to the Tribunal* 

Parcel Identification Number: 

Current Classification of Property as established by Board of Review: 

Real 

Personal 

(check one) 

Agricuitural 

Commercial 

Industrial 

Residential 

Timber-Cutover 

Developmental 

Utility 

(check one) 

What do you belleve is the property's classification? 

Real 

Personal 

(check one) 

[m] 

Agricultural 

Commercial 

Industrial 

Residential 

Timber-Cutover 

Developmentat 

Utility 

{check one) 

if improved property, how Is the property currently being used? 

If improved property, for what use was the property designed?

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

MULTIPLE PARCEL ATTACHMENT TO PETITION FORM 

VALUATION APPEAL 

Petitioner’s Contact Information: 

First Name/Company Name 

ML 

Last Name 

Flintfields Horse Park LLC 

Valuation information: 

Parcel Number: 28-0 1 -01 3-026-02 

Classification of Property: 

Real 

Personal 

(check one) 

[2] 

| 

Agricultural 

 Commerciat 

Industrial 

Residentiai 

Timber-Cutover 

Developmental 

Utility 

(check one) 

Current Assessed Value (also known as State Equalized Value) as established by the Board of Review: 

178900 

Current Taxable Value as established by the Board of Review: 

178900 

What do you believe is the fair market value (also known as True Cash Value)? 

238143 

Divide the fair market value by 2 and enter here. This is your contention of Assessed Value {also known as State Equalized Value), 

119072 

{f your contention of Taxable Value differs from your contention of Assessed Value, enter your contention of Taxable Value here. 

45204 

Valuation Information: 

Parcel Number: 28-01 -01 3-026-03 

Classification of Property: 

Real 

Personal 

(check one) 

4 

Agricultura! 

Commercial 

Industrial 

Residential 

Timber-Cutover 

Developmental 

Utility 

(check one} 

Current Assessed Value (aiso known as State Equalized Value) as established by the Board of Review: 

274200 

Current Taxable Value as established by the Board of Review: 

274200 

What do you belleve is the fair market value {also known as True Cash Value)?

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

Fee Information 

Does the subject property have a Principal Residence Exemption of at least 50% as of the date of the filing of this petition? 

O Yes 

No 

Are you appealing ONLY the denial of a Poverty Exemption or Disabled Veterans Exemption? 

[ves 

[4 no 

If you answered yes to either or both of the above questions, you are not required to pay any filing fees. 

The filing fee is based on the greater of the State Equalized Value or Taxable Value in contention. 

If you are appealing more than one 

parcel, the parcel with the highest State Equalized Value or Taxable Value in contention will be used to determine your filing fee, plus 

$25.00 will be added for each additional parcel being appealed, not to exceed a total filing fee of $1,000. 

If your property is residential property (see MCL 205.762) and 

the State Equalized Value or Taxable Value in contention is: 

Filing Fee is: 

$100,000.00 and under 

$125.00 

$100,000.01 to $500,000.00 

$200.00 

$Over $500,000.00 

$300.00 

If your property is NOT residential property (see MCL 205.762) and 

the State Equalized Value or Taxable Value in contention is: 

Filing Fee is: 

$100,000.00 

and under 

$250.00 

* Plus $25.00 for each additional parcel, as indicated above. 

If your property is NOT residential property and the State Equalized Value or Taxable Value in contention is $100,000.01 or greater the 

appeal does not qualify for Small Claims. Therefore, an Entire Tribunal petition must be filed. 

Shynaturs fs: sr) / 

. 

Petitione 

ttorney/Authorizéd 

R 

tative’s Signature: 

ist c 7 

7 

i 

128787

03/24/2025 11:41 

AM 

2025 BOARD OF REVIEW DECISION 

FROM 

DAWN KUHNS ASSESSOR 

ACME TOWNSHIP 

6042 ACME RD 

WILLIAMSBURG MI 49690 

NAME AND ADDRESS OF OWNER OR PERSON NAMED ON ASSESSMENT ROLL: 

PROPERTY IDENTIFICATION: (Parcel Code required. Property address 

and legal description optional.); 

2801-013-026-01 

6767 BATES RD 

HL 

EAELDS TORSE PARK LLC 

PARCEL A:PART OF SE 1/4 SEC 30 T28N ROW BEG ATS 1/4 

a 

DEAN 

ILLAND ¢ 

CNR SEC 30 TH N 00 DEG 19'52" W 1572.70' TH N 89 DEG 

36'12" E 802.42' TH 8 00 DEG 2303" E 1575.70' TH S 89 DEG 

49'06" 803.89' TO POB SPLIT ON 08/12/2002 FROM 01-013-026- 

00; 

‘HIS PROPERTY IS CLASSIFIED AS 

401 

(RESIDENTIAL-IMPROVED) 

Thank you for attending this years March Board of Review. The Board has reviewed the information you supplied and the data necessary 

to compute your assessment and taxable value. 

The Board has completed their review of parcel number 2801-013-026-01 

They have made the following determination based on the information you supplied. 

Board of Review Comments: 

UNDER MCL 205.737(3), “THE PETITIONER HAS THE BURDEN OF PROOF IN ESTABLISHING THE TRUE CASH VALUE OF THE PROPERTY” AND “THIS 

BURDEN ENCOMPASSES TWO SEPARATE CONCEPTS: (1) THE BURDEN OF PERSUASION" AS WELL AS (2) “THE BURDEN OF GOING FORWARD WITH THE 

EVIDENCE”, IN THIS PROTEST THE BOARD DETERMINED THAT THE OWNER DID NOT MEET THE BURDEN PROVING THE ASSESSED VALUE OF THE 

SUBJECT PROPERTY EXCEEDS 50% OF MARKET VALUE, NO EVIDENCE WAS SUPPLIED. ADDITIONALLY, THE BOARD DETERMINED THAT THE OWNER 

DID NOT MEET THE BURDEN OF PERSUASION. 

| 2025 ORIGINAL ASSESSED VALUE 

403,000 

| 2025 "BOARD OF REVIEW" ASSESSED VALUE 

403,000 

(If the above amounts are the same, no revisions have occured) 

2025 ORIGINAL TAXABLE VALUE 

403,000 

2025 

"BOARD OF REVIEW" TAXABLE VALUE 

403,000 

| 

2025 PRINCIPAL RESIDENCE EXEMPTION/QUALIFIED AG 

0.0000 

Please feel free to contact the assessor at the address listed above or call if you have any questions. 

“Effective March 1, 2013, the Tribunal is no longer able to accept Small Claims letter appeals. Rather, you are required to file a petition to 

initiate a new Small Claims appeal. Petition forms are available on this website.” 

http://www.michigan.gov/taxtrib/0,4677,7-187-38254---,00.html

03/24/2025 11:41 

aM 

2025 BOARD OF REVIEW DECISION 

FROM 

DAWN KUHNS ASSESSOR 

ACME TOWNSHIP 

6042 ACME RD 

WILLIAMSBURG MI 49690 

FLINTFIELDS HORSE PARK LLC 

15355 DEHAVILLAND CT 

WELLINGTON FL 33414 

NAME AND ADDRESS OF OWNER OR PERSON NAMED ON ASSESSMENT ROLL: 

PROPERTY IDENTIFICATION: (Parcel Code required. Property address 

and legal description optional.): 

2801-013-026-02 

BATES RD 

Property exempt from Ad Valorem taxes and assessed on the 

Special Act Roll pursuant to PA 261 of 2003 expiring 12/30/2025. 

PARCEL B: PART OF SE 1/4 SEC 30 T28N R9W BEG ATS 1/4 

CNR SEC 30 COM AT S 1/4 CNR SEC 30 TH 

N 89 DEG 49'06" E 

803.89' TO POB TH N 00 DEG 23'03" W 770' TH N 89 DEG 

49'06" E 350' TH § 00 DEG 23'03" E 770' TH S 89 DEG 49'06" W 

350' TO POB SPLIT ON 08/12/2002 FROM 01-013-026-00; 

"HIS PROPERTY IS CLASSIFIED AS 

402 (RESIDENTIAL-VACANT) 

Thank you for attending this years March Board of Review. The Board has reviewed the information you supplied and the data necessary 

to compute your assessment and taxable value. 

The Board has completed their review of parcel number 2801-013-026-02 

They have made the following determination based on the information you supplied. 

Board of Review Comments: 

UNDER MCL 205.737(3), “THE PETITIONER HAS THE BURDEN OF PROOF IN ESTABLISHING THE TRUE CASH VALUE OF THE PROPERTY” AND “THIS 

BURDEN ENCOMPASSES TWO SEPARATE CONCEPTS: (1) THE BURDEN OF PERSUASION” AS WELL AS (2) “THE BURDEN OF GOING FORWARD WITH THE 

EVIDENCE”, IN THIS PROTEST THE BOARD DETERMINED THAT THE OWNER DID NOT MEET THE BURDEN PROVING THE ASSESSED VALUE OF THE 

SUBJECT PROPERTY EXCEEDS 50% OF MARKET VALUE, NO EVIDENCE WAS SUPPLIED, ADDITIONALLY, THE BOARD DETERMINED THAT THE OWNER 

DID NOT MEET THE BURDEN OF PERSUASION. 

| 2025 

ORIGINAL ASSESSED VALUE 

178,900 

| 2025 

"BOARD OF REVIEW" ASSESSED VALUE 

178,900 

(If the above amounts are the same, no revisions have occured) 

2025 ORIGINAL TAXABLE VALUE 

178,900 

2025 

"BOARD OF REVIEW" TAXABLE VALUE 

178,900 

| 2025 

PRINCIPAL RESIDENCE EXEMPTION/QUALIFIED AG 

0.0000 

| 

Please feel free to contact the assessor at the address listed above or call if you have any questions. 

“Effective March 1, 2013, the Tribunal is no longer able to accept Small Claims letter appeals. Rather, you are required to file a petition to 

initiate a new Small Claims appeal. Petition forms are available on this website.” 

http://www.michigan.gov/taxtrib/0,4677,7-187-38254---,00.html

03/24/2025 

11:41 

AM 

2025 BOARD OF REVIEW DECISION 

FROM 

DAWN KUHNS ASSESSOR 

ACME TOWNSHIP 

6042 ACME RD 

WILLIAMSBURG MI 49690 

NAME AND ADDRESS OF OWNER OR PERSON NAMED ON ASSESSMENT ROLL: 

PROPERTY IDENTIFICATION: (Parcel Code required. Property address 

and legal description optional): 

2801-013-026-03 

6833 BATES RD 

HE 

DEG IORSE PARK LLC 

PARCEL C:PART OF SE 1/4 SEC 30 T28N ROW COM AT S 1/4 

LNG ONAN 

S 

CNR SEC 30 TH N 89 DEG 49'06" E 803.89" TH N 00 DEG 23'03 

W 770' TO POB TH N 00 DEG 23'03" W 805.70' THN 89 DEG 

36'12" E 350' TH S 00 DEG 23'03" E 807.01' TH S 89 DEG 49'06" 

W 350' TO POB SPLIT ON 08/12/2002 FROM 01-013-026-00; 

‘HIS PROPERTY IS CLASSIFIED AS 

401 

(RESIDENTIAL-IMPROVED) 

Thank you for attending this years March Board of Review. The Board has reviewed the information you supplied and the data necessary 

to compute your assessment and taxable value. 

The Board has completed their review of parcel number 2801-013-026-03 

They have made the following determination based on the information you supplied. 

Board of Review Comments: 

UNDER MCL 205.737(3), “THE PETITIONER HAS THE BURDEN OF PROOF IN ESTABLISHING THE TRUE CASH VALUE OF THE PROPERTY” AND “THIS 

BURDEN ENCOMPASSES TWO SEPARATE CONCEPTS: (1) THE BURDEN OF PERSUASION” AS WELL AS (2) “THE BURDEN OF GOING FORWARD WITH THE 

EVIDENCE", IN THIS PROTEST THE BOARD DETERMINED THAT THE OWNER DID NOT MEET THE BURDEN PROVING THE ASSESSED VALUE OF THE 

SUBJECT PROPERTY EXCEEDS 50% OF MARKET VALUE, NO EVIDENCE WAS SUPPLIED. ADDITIONALLY, THE BOARD DETERMINED THAT THE OWNER 

DID NOT MEET THE BURDEN OF PERSUASION. 

[2025 ORIGINAL ASSESSED VALUE 

274,200 

[2025 “BOARD OF REVIEW" ASSESSED VALUE 

274,200 

(If the above amounts are the same, no revisions have occured) 

2025 ORIGINAL TAXABLE VALUE 

274,200 

[2025 "BOARD OF REVIEW" TAXABLE VALUE 

274,200 

[2025 PRINCIPAL RESIDENCE EXEMPTION/QUALIFIED AG 

0.0000 

Please feel free to contact the assessor at the address listed above or call if you have any questions. 

“Effective March 1, 2013, the Tribunal is no longer able to accept Small Claims letter appeals. Rather, you are required to file a petition to 

initiate a new Small Claims appeal. Petition forms are available on this website.” 

http://www.michigan.gov/taxtrib/0,4677,7-187-38254---,00.html

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