02._Property_Tax_Appeal_Petition_Form_Principal_Residence_Qualified_Agricultural_Exemption.bf8c4207-14c0-4d70-8001-5c886174992e.pdf
5555 Arnold, LLC, Petitioner V Township Of Acme, Respondent · 26-000030-TT
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STATE OF MICHIGAN GRETCHEN WHITMER GOVERNOR DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS LANSING ORLENE HAWKS DIRECTOR PROPERTY TAX APPEAL PETITION FORM PRINCIPAL RESIDENCE EXEMPTION / QUALIFIED AGRICULTURAL EXEMPTION MOAHR 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: Individual First Name 5555 Arnold, LLC M.I. Last Name/Company Name 5555 Arnold, LLC Mailing Address (No., Street, P.O. Box or Rural Route) PO BOX 12 City or Town Williamsburg State Michigan ZIP Code 49690 Telephone Number 231-620-6020 Fax Number E-mail Address (do not enter unless you want MTT to send all correspondence via e-mail) mark@44northtc.com Section 2: Petitioner’s Attorney/Authorized Representative’s Contact Information First Name John M.I. Patrick Last Name Lynch Firm Name (if any) Lynch Law Address (No., Street, P.O. Box or Rural Route) 934 East Eighth Street City or Town Traverse City State Michigan ZIP Code 49686 Telephone Number 231-922-2690 Fax Number E-mail Address john@lynchlawtc.com Section 3: Subject Property Information Parcel Identification Number: 28-01-002-001-03 How many parcels are you appealing? 1 If you are appealing more than one parcel, are they contiguous or adjoining? If yes, use the attached multiple parcel form for information regarding any contiguous parcels. If no, you must file separate appeals for each non- contiguous or non-adjoining parcels or you will be defaulted. Property Address (No., Street, City, ST, ZIP) (If multiple, list first property’s address) 5720 BATES RD Williamsburg
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STATE OF MICHIGAN GRETCHEN WHITMER GOVERNOR DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS LANSING ORLENE HAWKS DIRECTOR Michigan 49690 Taxing Authority: Township Of Acme (GRAND TRAVERSE) County: Grand Traverse Classification of Property: Real Commercial Section 4: Check which of the following you are appealing Qualified Agricultural Exemption Section 5: Explain the Reason for this Appeal 1. Acme Township failed to provide adequate notice for removal of the QAPE. MCL 211.7ee (7) requires "notifying the owner in writing at the time required for providing a notice under section 24c." The Township sent two correspondences to the property owner: a request for the property owner to rescind their QAPE in October 2024, and 2025 March Treasury Form 1019 Notice of Assessment. Neither document provided: (a) clear notice that the exemption was being removed; (b) a statement of reasons for removal as required by Michigan Department of Treasury Form 1019, Section 6; or (c) notice of the appeal period on the same document. MCL 211.7ee. Providing inadequate notice is a violation of 211.7ee (7), the Michigan Treasury QAPE Guidelines, Mich Const Article I, Sec 2; Article X, Sec 2; and US Const, Am XIV. 2. Acme Township provided misleading information. Section 6 of the 2025 March Treasury Form 1019 Notice of Assessment attempted to remove the QAPE, however, Section 6 of form Assessor’s Change Reason stated only “Market Adjustment.” To date, the Township has provided no written reason for why the QAPE was being removed. A property owner could not have “reasonably calculated” with the notice provided that the Township was removing the QAPE. Providing misleading notice is a violation of 211.7ee (7), the Michigan Treasury QAPE Guidelines, Mich Const Article I, Sec 2; Article X, Sec 2; and US Const, Am XIV. 3. The inadequate/misleading notice constitutes either a clerical error or error regarding the taxable status of the property under MCL 211.53b, and is appealable by the December Board of Review of Acme Township. The December Board of Review had proper jurisdiction and their denial and decision should be reversed. See MCL 211.7ee(6). 4. Acme Township failed to legally remove the QAPE by May 1, 2025. Under MCL 211.7ee, the Township cannot remove the QAPE for the tax year of 2025. MCL 211.7ee; Michigan Treasury QAPE Guidelines. 5. As of May 1, 2025, the subject property was continuously devoted to agricultural use. "Agricultural use" under MCL 211.7dd and MCL 324.3610. The property qualifies for the QAPE. Petitioner respectfully requests the reinstatement of the QAPE for the tax year of 2025 for the property. Section 6: Jurisdictional Issues List the year(s) denied: 2025 Indicate who denied the exemption under appeal: Local Unit If you checked “other” above, explain: List the date the Principal Residence Exemption or Qualified Agricultural Exemption was denied: 12/11/2025 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. Electronic Signature *Typing your name below will serve as your signature Petitioner or Attorney/Authorized Representative’s Signature: John P. Lynch, Esq. /s/