scpetition_pre qae.pdf
Edward H Wanner Petitioner V Township Of Cedar Respondent · 26-002875-TT
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STATE OF MICHIGAN 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 MTT DOCKET NO. Pursuant to Michigan Tax Tribunal Rule (TTR) 277(3), 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 Filer Type: Local Unit of Government: Individual First Name M.I. Last Name/Company Name Edward H Wanner Mailing Address (No., Street, P.O. Box or Rural Route) 6342 220th Avenue City or Town State ZIP Code Reed City Michigan 49677 Telephone Number 231-510-4443 E-mail Address (do not enter unless you want MTT to send all correspondence via e-mail) cindy@mwplegal.com Section 2: Petitioner’s Attorney/Authorized Representative’s Contact Information First Name M.I. Last Name Cynthia Wotila Firm Name (if any) McCurdy, Wotila & Porteous, PC Address (No., Street, P.O. Box or Rural Route) 120 W. Harris Street City or Town State ZIP Code Cadillac Michigan 49601 Telephone Number 231-775-1391 E-mail Address cindy@mwplegal.com Section 3: Subject Property Information Parcel Identification Number: 67-02-007-005-02 How many parcels are you appealing? Are they contiguous or adjoining? *If no, you must file separate appeals for each parcel 1 N/A
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STATE OF MICHIGAN GRETCHEN WHITMER DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS MARLON I. BROWN, DPA GOVERNOR LANSING DIRECTOR Property Address (No., Street, City, ST, ZIP) (If multiple, list first property’s address) 17775 11 Mile Road LeRoy Michigan 49665 Taxing Authority: County: Township Of Cedar (OSCEOLA) Osceola Classification of Property: Real Residential Section 4: Check which of the following you are appealing Qualified Agricultural Exemption Section 5: Explain the Reason for this Appeal The subject parcel was purchased in 2020. Petitioner filed Form 3676 Affidavit Attesting Qualified Agricultural Property Shall Remain Qualified Agricultural Property. Mr. Wanner has continuously used the property for agricultural purposes. Between 2024 to 2026, he transitioned from corn to raising cattle and feed crops. In 2026, the assessor changed the classified to residential from agricultural, uncapped the taxable value and claimed it was no longer farmed. The Petitioner appealed to the July Board of Review under MCL 211.7ee(6) Qualified Agricultural Exemption which was not on the 2025 and/or 2026 Tax Roll. The Board of Review did not act on Mr. Wanner's Petition, which has the effect of a denial. The July Board of Review recapped the taxable value as a qualified error but did not restore the Qualified Agricultural Exemption. Section 6: Jurisdictional Issues List the year(s) denied: 2026 Indicate who denied the exemption under appeal: July Board of Review If you checked “other” above, explain: List the date the Principal Residence Exemption or Qualified Agricultural Exemption was denied: 2026-07-22 Fee Information A fee of $25.00 is required for the filing of this appeal unless you possess a Principal Residence Exemption of at least 50% at the time of the filing of this petition. Does the subject property have a principal residence exemption of at least 50% as of the date of the filing of this petition? No Electronic Signature *Typing your name below will serve as your signature Petitioner or Attorney/Authorized Representative’s Signature: Cynthia Wotila /s/