260729 - Petition Wanner.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 Pursuant to Tax Tribunal Rule (TTR) 279, you MUST submit a copy of the notice giving rise to the appeal (i.e., Board of Review Decision or other notice) with this petition. If you do not submit this document, you may be held in default. Section 1: Petitioner’s Contact Information First Name M.1. 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 Mi 49677 Telephone Number 231-510-4443 E-mail Address (do not enter unless you want MTT to send all correspondence via e-mail) Section 2: Petitioner’s Attorney/Authorized Representative’s Contact Information First Name m.I.1 Last Name Cynthia Wotila rmteme= McCurdy, Wotila & Porteous, PC Mailing Address (No., Street, P.O. Box or Rural Route) 120 W. Harris Street City or Town State ZIP Code Cadillac MI 49601 Telephone Number 231 -775-1 391 Email Address (do not enter unless you want MTT to send all correspondence via email) cindy@mwplegal.com Section 3: Subject Pro erty Information “use the multiple parcel form for additional, contiguous parcels. How many parcels are you If you are appealing more than one parcel, are they contiguous or adjoining? appealing? 1 0 Yes a No *If No, you must file separate appeals for each parcel Parcel Identification Number: 67-02-007-005-02 Classification of Property: Real ld Personal [J (check one) Agricultural(J Commercial (Industrial J Residential@ Timber-Cutover[] Developmental [1 Utility[J (check one) Property Address (No., Street) 17775 11 Mile Road City or Town County State ZIP Code LeRoy Osceola Mi 49655 Taxing Authority (City or Township) Cedar Township Does the property have a Principal Residence Exemption of 50% or more for all tax years at issue? [J ves Ml No
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STATE OF MICHIGAN GRETCHEN WHITMER DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS MARLON I. BROWN, DPA GOVERNOR LANSING DIRECTOR Section 4: Check which of the following you are appealing O Principal Residence Exemption [¥] 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 Indicate who denied the exemption under appeal: Assessor County Treasurer or Equalization Michigan Dept. of Treasury Board of Review Other If you checked “other” above, explain: List the date your Principal Residence Exemption or Qualified Agricultural Exemption was denied: 7/22 Tax year(s) denied: 2026 Fee Information A filing fee of $25.00 is required unless the property has a Principal Residence Exemption of at least 50% for all tax years at issue on the date this petition is filed. Signature required Petitioner or Attorney/Authorized Representative’s Signature: 8 lence Wik on. Cynthia Wotila
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2026 Property Tax Appeal Procedures Page 2 of 2 Board of State Tax Type of Appeal Review Treasury | Commission Tax Tribunal Late filing of Form 632 March 2026* | NO REVIEW | NO REVIEW | May 31, 2026 Personal Property AUTHORITY | AUTHORITY | Industrial, Developmental,Statement Commercial or Utility Personal Class by Petition” QUALIFIED AGRICULTURAL PROPERTY EXEMPTIONS Board of State Tax Type of Appeal Review Treasury Commission Tax Tribunal Denial by Assessor of March 2026* | NO REVIEW | NO REVIEW | July 31, 2026 by Continuation of 2025 AUTHORITY | AUTHORITY | Petition® Qualified Agricultural Exemption for 2026 Denial by Assessor of a New | July or Dec. | NO REVIEW | NO REVIEW | Within 30 Days of Qualified Agricultural 2026 for AUTHORITY | AUTHORITY | Board of Review Exemption for 2026 2026 Action by Petition® Exemption Only* Qualified Agricultural July or Dec. | NO REVIEW | NO REVIEW | Within 30 Days of Exemption which was NOT | 2026 for AUTHORITY | AUTHORITY | Board of Review on the 2025 and/or 2026 2025 and/or Action by Petition'® Tax Roll 2026 Exemption* *Contact your city or township for the dates of the Board of Review 7 MCL 205.735a(6) 8 MCL 205.735a(6). 9 MCL 205.762a(3) 10 MCL 205.762a(3)
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7/23/26, 11:36 AM Wanner JBOR Determination Thu Jul 23 2026 11:35 Subject: Wanner JBOR Determination Sent: July 23, 2026 10:58 AM From: assessor.nienhuis@gmail.com To: Cindy Wotila [ cindy@mwplegal.com ] Hi Cindy, Mr. Wanner will receive a copy of this in the mail, but | wanted to send it along to you as well. The JBOR recapped the 2026 taxable value for parcel 02-024-002-00 per clerical error on the assessor. The taxable value should be uncapped for 2027 not 2026. See the attached bulletin 7 of 2017 for more information regarding PA 260 and qualified agricultural property and uncapping. No action by the JBOR was taken in regards to the qualified agricultural status of the parcel as this was only under the authority of the MBOR 2026 as a denial of a continuation of the qualified agricultural exemption from 2025 for 2026. See the attached bulletin 10 of 2025 that clearly states this on page 2. Molly Nienhuis Administrative Assistant to the Assessor Cedar Township 231-667-1217 assessor.nienhuis@gmail.com about:blank
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2026 pr4031 (Rev.hy08-22) ad Assessment Year: 07/21/2026 07:01 BPM July/December Board of Review Affidavit bri in pdr mn cnondbrtn PetifonDocket : Lf The authority for July/December board of review action is stated in the Genaral Property Tax Act, MCL 211 53b. The July/December Board of Review can take action regarding qualified errors verified by the assessor (MCL 211.535(1), (8). The JulyDecermber Board of Review can also take action under MCL.211.53b regarding a poverty exemption for the current year under MCL 211.7u; a qualified agricultural property exemption under MCL 211.¢e for the currant year; which has been denied by the assessor; a qualified agriculturat property exemption under MCL 211.ee that was not on the assessment roll for the current year and one prior year, of a Qualified forest property exemption under MCL 211.7ji(1) that was not on the assessment roll for the current year and one prior year, In addition, other statutes, such 2s MCP 211.7b related to the disabled veterans exemption, and MCL 211.7ss related to the eligible development property exemption, provide authority for the July/DecemberBoard of Review to take action. Form 3128 (L-4035a) must be completed by the Board of Review and made a part of the Board of Review records whenever a change is made to an individual parcel of property which causes a change in Taxable Value. PART A: IDENTIFICATION Owner Name WANNER EDWARD H & EDITH | Owner STESr Auaress City State ZiP Code 6342 220TH AVE REED CITY MI 49677-8213 Parcel Number Property Distinct Properly Classification 67 02 007 005 02 PINE RIVER AREA SCHOOLS 402 Property Steel Address City State ZIP Code 17775 11 MILE RD LEROY MI 49655 PART B: ADJUSTMENTS tom or Taxing Authority Note or Millage Orginal Adjusted Difference CEDAR TOWNSHIP Assessed Value JBOR 150,000 150,000 0 Taxable Value 07/21/2026 150,000 58,258 -91,742 P.R.E. 0.00 % 0.00 % 0.00 | Property Class 402 School District 67055 Classification Ad Valorem Veteran Exemption None None TOTALS Reason for change (see instructions on page 2): [CIPoverty Exemption [Jauaiified Agricultural Exemption [J oisabled veterans Exemption [Tauaified Forest Exemption [JENA Devsicomind Pro KT auatfed Error Explanation: MCL 211.27a(4) - Recapping We, the members of CEDAR IP Board of Review, swear of affirm the above information is, to the best of our knowledge, true. Date [Signature Dats ¥ uz] [oo GA == 1b [2] [5 - he Bac o is required to fle an affcavit within 33 cays with te proper officials to have all affected official records corrected. If the qualified error results in or the30an including days overpaymeptof th interest (MCL must be 211.53 (1)rebate, made to anyany paid, he taxpayer or the taxpayer must be notified and payment made within Distribute copies of this form to the property owner, the County Treasurer, a at on Lo. file unit. the local copy Courtty Equalization Deparment and the treasurers afof allalf othar affectad taxing Retainauthorities.