Notice of No Valuation 25-003774.pdf
Clare A Mock Declaration Of Trust, Petitioner Vs. Township Of Burr Oak, Respondent · 25-003774-TT
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Notice of No Valuation Disclosure – Clare Trust – Three Parcels Page 1 of 4 STATE OF MICHIGAN DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS MICHIGAN TAX TRIBUNAL CLARE A. MOCK DECLARATION OF TRUST DATED DECEMBER 11, 1996, Petitioner, v. BURR OAK TOWNSHIP, Respondent. Docket No. 25-003774-TT Parcel No. 75-001-010-002-00 75-001-003-008-00 75-001-003-009-00 MICHAEL J. CAYWOOD (P59905) TIFFANY E. EDWARDS (P83462) HAASCAYWOOD PC Attorneys for Petitioner 21 W. Chicago Street Coldwater, Michigan 49036 517-278-4410 mike@haascaywood.com tiffany@haascaywood.com NOTICE OF NO VALUATION DISCLOSURE Petitioner, Sturgis Bank & Trust and Maxine M. Mock, as Co-Trustees of the Clare A. Mock Declaration of Trust Dated December 11, 1996, as amended (the "Clare Trust"), hereby provides this Notice of No Valuation Disclosure. In support, Petitioner states: 1. Respondent is a Michigan municipal corporation in St. Joseph County, Michigan. 2. Petitioner, Clare Trust, is managed by Co-Trustees Sturgis Bank & Trust and Maxine M. Mock. 3. Co-Trustee, Sturgis Bank & Trust, is a financial institution whose principal office is 113-125 East Chicago Road, P.O. Box 600, Sturgis, MI 49091. 4. Co-Trustee, Maxine M. Mock, is an individual whose legal residence is 33471 Kibiloski Road, Burr Oak, MI 49030. 5. Petitioner, Clare Trust, is the record owner of the subject property.
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Notice of No Valuation Disclosure – Clare Trust – Three Parcels
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6. Petitioner is a party in interest with respect to the subject property described in this Petition.
7. This Tribunal has subject matter jurisdiction over this appeal.
Subject Property
8. The subject property ("Property") comprises three contiguous parcels of real property located
in Burr Oak Township:
a) 31670 Hackman Rd. Burr Oak, MI 49030 - Parcel 75 001 010 002 00 [101-Ag];
b) V-L Findley Rd. Burr Oak, MI 49030 - Parcel 75 001 003 008 00 [102-Ag];
c) V-L LL Findley Rd. Burr Oak, MI 49030 - Parcel 75 001 003 009 00 [102-Ag].
9. The Property is classified as 101-Agricultural and 102 Agricultural real property as denoted
above and shown in the attached GIS reports (See Petition Exhibit A, incorporated herein by
reference).
Notice of No Valuation Disclosure
10. No valuation disclosure is required in this case because there is no dispute regarding any party's
contention as to the true cash value of the subject property, as defined in TTR 203(w).
11. This dispute is related to the erroneous uncapping determination of the Property.
12. The tax years at issue are 2018, 2019, 2020, 2021, 2022, 2023, 2024, 2025, and 2026.
13. The facts upon which Petitioner relies to invoke the Tribunal's authority over the prior tax
years stems from Respondent's blanket uncapping of all tax years following the death of Clare A.
Mock in 2017, and that Clare's death is not a sufficient reason for uncapping the Property's taxable
value.
14. The values for the Property as established by Respondent's Notices of Uncapping (See Petition
Exhibit C, incorporated herein by reference) are:
31670
Hackman
Rd
Before
Correction
(SEV)
Before
Correction (TV)
Amount of
Increase/
Decrease
CorrectionPage 3
Notice of No Valuation Disclosure – Clare Trust – Three Parcels Page 3 of 4 2018 2019 199400 85662 113738 199400 2020 315200 87289 115899 203188 2021 297500 88511 117521 206032 2022 300600 91431 121400 212831 2023 306300 96002 127470 223472 2024 339600 100802 133843 234645 2025 2026 V-L Findley Rd Before Correction (SEV) Before Correction (TV) Amount of Increase/ Decrease Correction 2018 2019 95400 21638 73762 95400 2020 106300 22049 75163 97212 2021 100400 22357 76215 98572 2022 101200 23094 78106 101200 2023 103100 24248 78852 103100 2024 113100 25460 82795 108255 2025 2026 V-L LL Findley Rd Before Correction (SEV) Before Correction (TV) Amount of Increase/ Decrease Correction 2018 2019 25100 6190 18910 25100 2020 29600 6307 19269 25576 2021 28000 6395 19539 25934 2022 28200 6606 20183 26789 2023 28500 6936 21192 28128 2024 31300 7282 22252 29534 2025 2026 15. Petitioner contends that the values for the Property should not be uncapped and any increase in the taxable value should be limited to the lesser of the Property's taxable value in the immediately preceding year minus any losses, multiplied by the lesser of 1.05 or the inflation rate, plus all additions, or the Property's current state equalized value, pursuant to MCL 211.27a(2)(a).
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Notice of No Valuation Disclosure – Clare Trust – Three Parcels Page 4 of 4 16. No appraisal or other valuation method would be appropriate in this case, where the Property would have only increased by the lesser of the values described in MCL 211.27a(2)(a). WHEREFORE, Petitioner requests that this Tribunal enter judgment in favor of Petitioner; find that the taxable value of the Property must remain capped (or, as may be applicable, recapped); adjust the taxable value accordingly; and award Petitioner such other and further relief as may be just and proper, including their costs and attorneys' fees. HAASCAYWOOD PC Date: __________________ ___________________________________ Michael J. Caywood (P59905) Tiffany E. Edwards (P83462) Attorneys for Petitioner April 6, 2026