Cupp Attachment to Petition (012-00 and 013-00).pdf

Dustin Cupp, Christina Cupp, Petitioners V Township Of Mendon, Respondent · 24-003355-TT

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Attachment to Petition Regarding Parcels 75-010-016-012-00 & 75-010-016-013-00 

 

Section 5. Reason for Appeal 

For tax year 2024, Property Parcel Nos. 75-010-016-012-00 and 75-010-016-013-00 (together, 

the “Subject Property” or “Subject Properties”) were classified as 102 Agricultural Vacant and 

were 100% exempt as Qualified Agricultural Property. See Exhibit A, 2024 Notice of 

Assessment. Petitioners purchased the Subject Properties on June 3, 2024. Petitioners signed 

and filed Form 3676, Affidavit Attesting Qualified Agricultural Property Shall Remain Qualified 

Agricultural Property on June 3, 2024 stating that 100% of the Subject Properties are and will 

remain Qualified Agricultural Property. See Exhibit B, Qualified Agricultural Affidavits. On 

July 26, 2024, Respondent denied the Qualified Agricultural Exemption, stating that 0% of the 

Subject Properties qualify as Qualified Agricultural Property. See Exhibit B. 

MCL 211.7dd(d) defines “Qualified Agricultural Property” as “unoccupied property and related 

buildings classified as agricultural . . . .” The Subject Properties were, both prior and subsequent 

to Petitioners’ purchase, classified as Agricultural Vacant. The Subject Properties were Qualified 

Agricultural Property prior to Petitioners’ purchase because they were classified as Agricultural. 

As such, the Subject Properties meet the requirements for the Qualified Agricultural Exemption. 

MCL 211.7dd(d). Petitioner satisfied the requirements of MCL 211.27a(7)(o) by signing and 

filing the Qualified Agricultural Affidavits. 

Respondent improperly denied the Qualified Agricultural Exemption for the Subject Properties. 

Petitioners request that the Tribunal reverse Respondent's denial of the Qualified Agricultural 

Exemption and find that the Subject Properties are 100% exempt as Qualified Agricultural 

Property. Because Respondent’s assessor advised Petitioners’ representative that the Township’s 

December Board of Review lacks authority over denials of Qualified Agricultural Exemptions, 

Petitioners file this appeal within 35 days of Respondent's denial.

EXHIBIT A

Michvgan Depa 

1010 Rev, 11 

THIS 

IS NOT 

A TAX 

BILL 

L-4400 

Notice of Assessment, Taxable Valuation, and Property Classification 

) 

This Fon is issued coder the authority of PA. 205 of 1893, Sec. 211 24 fc) and Sex 211 345, as amended 

This is « modal assessment nolice i bis used by thw inca assessor 

FROM LiUTSON ASSESSING INC 

PARCEL IDENTIFICATION 

hang 

ET — 

TEMP- RETURN SERVICE REQUESTED 

PROPERTY ADDRESS 

OWNER'S NAME & ADDRESS/PERSON NAMED ON ASSESSMENT ROLL 

PRINCIPAL RESIDENCE EXEMPTION 

% Exempt As "Homeowners Principal Residence": 

00% 

52 

% Exempt As "MBT Industrial Personal”: 

00% 

Tete tbe 

ebb Eo 

VP 

see] yg be UY 

% Exempt As "MBT Commercial Personal”: 

00% 

Exempt As "Qualified Forest Property": 

0 Yes 

No 

Exempt As “Development Property”: 

ET Yes 

No 

LEGAL DESCRIPTION: 

Fae arr aa NUTT As 

NET 4s EN 

a 

x TAAL 

© ALC 

PVA AAS DE NII 

apne Asn 

nan 

ooo 

€ 1/2 SE 

1/4 NE 

1/4 GE 

1/4 BEC 

10 T5656 R10W. 

§ A+/-. PA 110 20 YRS 1560-2004 L-848 P-2 

ACCORDING TO MCL 211.34c THIS PROPERTY IS CLASSIFIED AS: 

102 

(AGRICULTURAL-VACANT) 

PRIOR YEAR'S CLASSIFICATION: 

102 

(AGRICULTURAL-VACANT) 

The change in taxable value will iIncrease/decrease your tax bill for the 2024 

PRIOR AMOUNT 

CURRENT 

y 

CHANGE FROM 

year by approximately 

$4 

YEAR 

2023 

Year 50 | Clnment vern 

1. TAXABLE VALUE: 

2,453 

2,575 

122 

2. ASSESSED VALUE: 

7.000 

9.200 

2,200 

3. TENTATIVE EQUALIZATION FACTOR: 

1.000 

Sa 

pi AS 

ae ER 

SY 

4. STATE EQUALIZED VALUE (SEV): 

7,000 

| 

9,200 

2,200 

5. There WAS or WAS NOT a transfer of ownership on this property in2023 

WAS NOT 

Proposal A 1994: 

Taxable value will be adjusted by the rate of inflation, but no more than 5%, note multiplier below 1.05. 

The inflation rate is 5.1% but 1994 proposal A caps the increase at 5% statewide. 

If there was new 

construction in 2023 the value will be added to assessed and taxable. 

If a transfer of ownership 

occurred in 2023 the assessed and taxable value will be identical due to uncapping. 

If neither new 

construction or a transfer occurred the taxable will follow the 5% cap. Assessed value follows current 

market changes. 

The 2024 Inflation rate Multiplier is: 1.05 

Questions regarding the Notice of Assessment, Taxable Valuation, and Property Classification may be directed to the Following: 

Name. 

Phane 

Email Address 

DALE HUTSON 

(269) 432-2834 

DALEHUTSON@CHARTERMINET 

March Board of Review Appeal Information. The board of review will meet at the following dates and times: 

MENDON BOARD OF REVIEW APPOINTMENT ONLY! CALL 269.432.2834 FOR AN APPOINTMENT NO LATER THAN 4 PM 

FRIDAY MARCH 8. BOARD OF REVIEW WILL MEET AT THE CROSSROADS MISSIONARY CHURCH AT 22605 M-60 MONDAY 

MARCH 11 FROM 1:30 PM TO 7:30 & TUESDAY MARCH 12 FROM 1:30 PM TO 7:30. APPEALS MAY BE MADE BY LETTER AND 

MUST BE RECEIVED BY 4 PM FRIDAY MARCH 8 AT DALE HUTSON, ASSESSOR, 60450 FARRAND RD.. COLON, MI 45040. 

YOU MUST PROVIDE FOUR COPIES OF ANY MATERIAL PRESENTED TO THE BOARD 

NO EMAILED OR FAXED PROTESTS ACCEPTED. 

Assessing 

& 

Tax information available online 

at: 

BSAonline.com

Cua amy 

THIS 

IS NOT A TAX BILL 

L-4400 

Notice of Assessment, Taxable Valuation, and Property Classification 

PEt 

This torm is 1ssund under the authority of P A. 206 of 1893, Sec. 211.24 (t) and Sec.211.34¢, as amended 

This is 2 model assessment nulics 10 be used by the lacat assessor 

FROM. JUTSON ASSESSING INC 

PARCEL IDENTIFICATION 

60450 FARRAND RD 

’ 

L 

E 

COLON, MI 49040 

PARCEL NUMBER 

75010 016 013 00 

TEMP- RETURN SERVICE REQUESTED 

PROPERTY ADDRESS. 

OWNERS NAME & ADDRESSIPERSON 

NAMED ON ASSESSMENT RO 

N 

ERSMENT 

ROE 

PRINCIPAL RESIDENCE EXEMPTION 

% Exempt As "Homeowners Principal Residence”: 

00% 

M 

N, 

1 

% Exempt As "MBT Industrial Personal”: 

00% 

tii bpdedsf pated payed opt fad] 

Y% Exempt As “"MBT Commercial Personal”: 

00% 

Exempt As "Qualified Forest Property”: 

O0 Yes 

No 

Exempt As "Development Property”: 

[7] Yes 

No 

LEGAL DESCRIPTION: 

W 1/2 SC 144 NE 1/4 SC 1/4 SEC 16 755 R10W. § At/-. PA 116 25 YRS 1880-2004 L-848 P-211. 

The change in taxable value will increase/decrease your tax bill for the 2024 

PRIOR AMOUNT 

CURRENT 

CHANGE FROM 

year by approximately: 

$4 

YEAR 

2023 

YEAR Ee 

CURRENT YEAR 

1. TAXABLE VALUE: 

2.453 

2,575 

122 

2. ASSESSED VALUE: 

7,000 

9.200 

2,200 

3. TENTATIVE EQUALIZATION FACTOR: 

1.000 

pt 

Se 

Sail 

ee CS 

¥ 

g 

Bi 

4. STATE EQUALIZED VALUE (SEV): 

7.000 

| 

9,200 

2.200 

5. There WAS or WAS NOT a transfer of ownership on this property in2023 

WAS NOT 

Proposal A 1994: 

Taxable value will be adjusted by the rate of inflation, but no more than 5%, note multiplier below 1.05. 

The inflation rate is 5.1% but 1994 proposal A caps the increase at 5% statewide. 

If there was new 

construction in 2023 the value will be added to assessed and taxable. 

If a transfer of ownership 

occurred in 2023 the assessed and taxable value will be identical due to uncapping. 

If neither new 

construction or a transfer occurred the taxable will follow the 5% cap. Assessed value follows current 

market changes. 

The 2024 Inflation rate Multiplier is: 1.05 

Questions regarding the Notice of Assessment, Taxable Valuation, and Property Classification may be directed to the Following: 

Name: 

Phone 

Email Address 

DALE HUTSON 

(269) 432-2834 

DALEHUTSON@CHARTERMINET 

March Board of Review Appeal Information. The board of review will meet at the following dates and times: 

MENDON BOARD OF REVIEW APPOINTMENT ONLY! CALL 269.432.2834 FOR AN APPOINTMENT NO LATER THAN 4 PM 

FRIDAY MARCH 8. BOARD OF REVIEW WILL MEET AT THE CROSSROADS MISSIONARY CHURCH AT 22605 M-60 MONDAY 

MARCH 11 FROM 1:30 PM TO 7:30 & TUESDAY MARCH 12 FROM 1:30 PM TO 7:30. APPEALS MAY BE MADE BY LETTER AND 

MUST BE RECEIVED BY 4 PM FRIDAY MARCH 8 AT DALE HUTSON, ASSESSOR, 60450 FARRAND RD., COLON, MI 49040 

YOU MUST PROVIDE FOUR COPIES OF ANY MATERIAL PRESENTED TO THE BOARD. 

NO EMAILED OR FAXED PROTESTS ACCEPTED 

Assessing 

& 

Tax information available online 

at: 

BSAonline.com

EXHIBIT B

DOCUMENT 

# 2024004135 

ARRIVAL: 06/05/2024 09:54:33 AM 

RECORDED: 

06/05/2024 09:54:41 AM 

DOCTYPE: 

A@6 PAGES: 

2 

Hutson Assessing Inc. 

JUN 1 02024 

FILED FOR RECORD IN 

: 

ST 

JOSEPH COUNTY MICHIGAN 

Received 

LINDSAY OSWALD, 

REGISTER 

OF 

DEEDS 

EE 

a 

Affidavit Attesting Qualified Agricultural Property Shall Remain Qualified Agricultural Property 

1. Street Address of Property 

2. Name of County 

St. Joseph 

3. City/Township/Village Where Real Estate is Located 

Mendon Ep 

[Il City 

Township 

[H| Village 

4. Name of Property Owner(s) (Print or Type Legibly) 

5. Property ID Number (from Tax Bill or Assessment Notice) 

Dustin L. Cupp and Christina L. Cupp 

75-010-016-012-00 

6. Legal Description (Legal description is required; attach additional sheets if 

7. Percentage of this properly that is, and will remain Qualified Agricultural Property 

necessary) 

(Do Not Include Qualified Farest Program Property) 

See Exhibit A 

100% 

8. Daylime Telephone Number 

9. E-mail Address 

Partial transfer under MCL 211.27a(6)(K)? See Page 2 

(269) 651-4880 

Ithorntonlaw@gmail.com 

J Yes 

No 

CERTIFICATION & NOTARIZATION (Notarization necessary for recording with Register of Deeds) 

| certify that the information above is true and complete to the best of my knowledge. 

| further certify that the property noted on this affidavit 

currently is, and will remain, qualified agricultural property. Must 

be signed 

by-owner, 

partner, corporate officer, or a duly authorized agent. 

Dated: June 3 

,2024 

Signed 

NIRS 

Name (Printed or Type) Dustif 

L. Cupp 

Title Owner 

Dated: June 3 

,20.24 

Signed 

(4a. nAong Zz Lo 

Name (Printed or Type) Christina L! ffm 

Title Owner 

STATE OF MICHIGAN 

) 

) ss. 

COUNTY OF 

ST. JOSEPH 

) 

On this 

_3rd 

day of 

June 

, 20.24 

the above-named person(s) Dustin L. Cupp & Christina L. Cupp 

.each personally appeared before me. Each acknowledged that the persons’ execution of this affidavit was that 

person's free act and deed and affirmed that the contents of this affidavit are true to the best of that person's information, knowledge 

and belief. 

ite (FE 7 

BRINT/TYPE NAME: Lance L. Thornton 

NOTARY PUBLIC, 

St. Joseph 

County, Michigan 

Acting in 

St. Joseph 

County 

(NOTARY SEAL) 

My commission expires: 06/21/2030 

Drafters Name __ Lance . Thorton 

. Ale 

ho rire 

Drafter's Address 

_(s 3.260 

Abn ihesrse 

JAC » 

Sie i wi AT 

Eh] 

FOR LOCAL GOVERNMENT USE ONLY AFTER THE INSTRUMENT IS RECORDED WITH THE REGISTER OF DEEDS 

Is the percentage stated above in number 7 the current percentage of the property that is Qualified 

Agricultural Property? 

£ 

OJ Yes 

No 

If NO, what is the correct percentage 

of the propery that is currently Qualified Agricultural Property? 

= LO 

Assessor's Signature A 

Date 

7/. 

% 

= 

Co 

[2 

Z= > 

24) 20Z¢

EXHIBIT A —FORM 3676 

6. Legal description: 

The East 1/2 of the Southeast 1/4 of the Northeast 1/4 of the Southeast 1/4 of Section 16, 

Township 5 South, Range 10 West. 

Tax ID# 75-010-016-012-00 

Hutson Assessing Inc. 

JUN 102024 

Received

DOCUMENT 

# 2024004131 

Hutson Assessing Inc. 

ARRIVAL: 06/05/2024 09:54:33 AM 

RECORDED: 

06/05/2024 09:54:37 

AM 

24 

DOCTYPE: 

A@6 PAGES: 

2 

JUN 1 0 0 

FILED 

FOR RECORD 

IN 

. 

ST JOSEPH COUNTY MICHIGAN 

Received 

LINDSAY OSWALD, REGISTER OF DEEDS 

Michigan Department of Treasury 

This form is issued under authority of P.A. 260 

of 

3676 (Rev. 12-18) 

2000 and PA. 378 of 2006, Filing Is vido. 

Affidavit Attesting Qualified Agricultural Property Shall Remain Qualified Agricultural Property 

1. Street Address of Property 

2. Name of County 

St. Joseph 

3. City/Township/Village Where Real Estale is Located 

5 

§ 

i 

Mendon Township 

OJ City 

Township 

OJ Village 

4. Name of Property Owner(s) (Print or Type Legibly) 

5. Property ID Number (from Tax Bill 

or Assessment Notice) 

Dustin L. Cupp and Christina L. Cupp 

75-010-016-013-00 

6. Legal Description (Legal description is required; attach additional sheets il 

7. Percentage of this property that is, and will remain Qualified Agricultural Property 

necessary) 

(Do Not Include Qualified Forest Program Property) 

See Exhibit A 

100% 

8. Daylime Telephone Number 

9. E-mail Address 

Partial transfer under MCL 211.27a(6)(K)? See Page 2 

(269) 651-4880 

Ithorntonlaw@gmail.com 

[ves 

No 

CERTIFICATION & NOTARIZATION (Notarization necessary for recording with Register of Deeds) 

| certify that the information above is true and complete to the best of my knowledge. 

| further certify that the property noted on this affidavit 

currently is, and will remain, qualified agricultural property. Must be signed 

by 

gwner, partner, corporate officer, or a duly authorized agent. 

Dated: June 3 

,2024 

Signed 

RNNES 

Name pa 

or Type) Dustin'tY Cupp 

Title Owner 

Dated: June 3 

,20.24 

Signed IZ Ny a 

Z 

Zz 

on 

Name (Printed or Type) Christina L. Cupp 

Title Owner 

STATE OF MICHIGAN 

~~) 

) ss. 

COUNTY OF 

ST. JOSEPH 

) 

Onthis 

_3rd 

day of 

June 

20.24 

the above-named person(s) Dustin L. Cupp & Christina L. Cupp 

.each personally appeared before me. Each acknowledged that the persons’ execution of this affidavit was that 

person's free act and deed and affirmed that the contents of this affidavit are true to the best of that person's information, knowledge 

and belief. 

 , a 

ie Zn 

BRINTTYPE NAME: Lance L. Thornton 

NOTARY PUBLIC, 

St. Joseph 

County, Michigan 

Acting in 

St. Joseph 

County 

(NOTARY SEAL) 

My commission expires: 06/21/2030 

Drafter's Name 

_fvesicr L. 

Thesrsdea » 

litter 

ees 

Drafter's Address __(» A262 Adoftrc.ien 

RA, Gi writs, ML 490%, 

FOR LOCAL GOVERNMENT USE ONLY AFTER THE INSTRUMENT IS RECORDED WITH THE REGISTER OF DEEDS 

Is the percentage stated above in number 7 the current percentage of the property that is Qualified 

0 Yes TNo 

Agricultural Property? 

2207 

If NO, what is the corgec{percentage of the 

=> 

y that is currently Qualified Agricultural Property? 

i 

SES 

Date 

7/24) ze zy

EXHIBIT A — FORM 3676 

6. Legal description: 

The West 1/2 of the Southeast 1/4 of the Northeast 1/4 of the Southeast 1/4 of Section 16, 

Township 5 South, Range 10 West. 

Tax ID# 75-010-016-013-00

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