Crockery Creek Turkey Farms 2.pdf
Crockery Creek Turkey Farms, Petitioner Vs. Township Of Sheridan, Respondent · 25-003130-TT
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RECEIVED AUG 06 2025 Lansing | Southfield | Grand Ra ids RGA lB AL FOSTERSWIFT FOSTER SWIFT COLLINS & SMITH PC || ATTORNEYS Lansing Southfield Grand Rapids 313 S. Washington Square 28411 Northwestern Highway — Suite 500 1700 E. Beltline NE — Suite 200 Lansing MI 48933 Southfield MI 48034 Grand Rapids M1 49525 Detroit Holland 333 W. Fort Street — Suite 1400 Detroit MI 48226 151 Central Avenue — Suite 260 Holland MI 49423 Walter S. Foster 1878-1961 Richard B. Foster 1908-1996 Theodore W. Swift 1928-2000 John L. Collins 1926-2001 Webb A. Smith 1938-2025 Charles A. Janssen Charles E. Barbieri Scott L. Mandel Michael D. Sanders Brent A. Titus Brian G. Goodenough Matt G. Hrebee Deanna Swisher ‘Thomas R. Meagher Douglas A. Miclock Scott A. Chernich Paul J. Millenbach Dirk H. Beckwith Brian J. Renaud Lynwood P. VandenBosch Lawrence Korolewicz James B. Doczema Anne M. Seurynck Michael D. Homier Scott H. Hogan Benjamin J. Price Michael R. Blum Jonathan J. David Andrew C. Vredenburg, Julie I. Fershtman Todd W. Hoppe Jennifer B. Van Regenmorter ‘Thomas R. TerMaat Frederick D. Dilley David R. Russell Joel C. Farrar Laura J. Genovich Karl W. Butterer, Jr Mindi M, Johnson Ray H. Littleton, IT Anna K. Gibson Nicholas M. Oertel Alicia W. Birach Adam A. Fadly Michacl J. Liddane Ryan E. Lamb Clifford L. Hammond Matthew S. Fedor Andrea Badalucco Stefania Gismondi Leslie A. Abdoo Julie L. Hamlet Michael C. Zahrt Mark T. Koerner Warren H. Krueger, 111 Taylor A. Gast Thomas K. Dillon Robert A. Hamor Jacquelyn A. Dupler Dora A. Brantley James F. Anderton, V Sara L. Cunningham Michael A. Cassar Alexander S. Rusek Amanda J. Demovshek Brandon M. H. Schumacher Bryan Cermak Kevin J. Roragen Allison M. Collins Steven J. Tjapkes Erica EL. Huddas Jennifer L. Montasir Mikhail Murshak Courtney G. Agnisa Rachael Kuilema Klein Michael R. Kluck Gabrielle C. Lawrence Kelly Reed Lucas Paula K. Manis Michael G. Oliva Jeffrey S. Theuer Lino A. Taormina Jeffrey G. Schultz Alaina M. Nelson Anthony M. Dalimonte Nicholas J. Stock, Il Keith T. Brown Mallory E. Reader Benjamin M. Williams Dina D. Kashat Danielle N. Romano Lindsey M. Mead Destiny R. Hughes Samantha L. Diamond McKenna S. Rivers Melanie A. Assad Matthew C. Murray Mackenzie M. Almassian Patrick E. Quinn James A. Ryan Charles R. Sarchet Writer's Direct Phone: 616.726.2244 Fax: 616.726.6844 Reply To: Grand Rapids Email: JFolkema@fosterswifl.com July 31, 2025 Via First Class Mail Michigan Tax Tribunal P.O. Box 30232 Lansing, Michigan 48909 Re: Crockery Creek Turkey Farms v. Sheridan Charter Township PPN: 62-17-29-200-005; 8286 S. Lupin Ave. Dear Clerk: Enclosed for filing with the Tribunal, please find one original and one copy of an Entire Tribunal Property Tax Petition along with a check in the amount of $400.00 to cover the filing fee. Once processed, please return a file-stamped copy of the Petition to our office using the enclosed, self-addressed, postage-paid return envelope. If you have any questions, please do not hesitate to contact us. Respectfully yours, FOSTER SWIFT COLLINS &, SMITH PC reg Clacton RAF Lona
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RECEIVED AUG 0 6 2025 MICHIGAN TAX TRIBUNAL STATE OF MICHIGAN GRETCHEN WHITMER DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS MARLON [. BROWN, DPA GOVERNOR LANSING DIRECTOR Crockery Creek Turkey Farms Petitioner(s) , MICHIGAN TAX TRIBUNAL MTT Docket No. Sheridan Charter Township Respondent(s) ENTIRE TRIBUNAL PROPERTY TAX PETITION 1. Property Parcel No: 62-17-29-200-005 (If more than one parcel is at issue, attach a completed Multiple Parcel Petition Form addressing all other parcels at issue.) 2. The property identified above is X real ___ personal. 3. If more than one parcel of real property is under appeal, are the properties contiguous? Yes No. (If no, separate Petitions are required for each non- contiguous parcel.) 4. Are all of the parcels of personal property located on a parcel of real property under appeal? ___ Yes __ No. (If no, separate Petitions are required for each parcel of personal property not located on a parcel of real property under appeal.) 5. If parcels of personal property are under appeal, when were the personal property statements filed by parcel number (attach additional page if necessary): 6. The property identified above is classified as Agricultural
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MTT Docket No. Page 2 of 4 8. 10. 11. 12. 13. If a protest was required and no protest was made, list the separate and specific facts upon which Petitioner relies to invoke the Tribunal’s authority over the assessment or assessments at issue (attach additional page if necessary): Protest was made to the Township's March Board of Review. If the appeal was not submitted by the deadline for the filing of an appeal for the classification or classifications of the properties at issue (i.e., May 31 or July 31 of the tax year involved), list the separate and specific facts upon which Petitioner relies to invoke the Tribunal’s authority over the assessment or assessments at issue (attach additional page if necessary): N/A. The property or properties at issue are located in Newaygo County. The property or properties’ address is: 8286 S. Lupin Ave. The assessment or assessments at issue were established by the (applicable local governmental unit); Sheridan Charter Township Petitioner's legal residence or principal office address is: 11304 Edgewater Dr. Suite A, Allendale, Michigan 49401 This appeal involves issues relating to the (check all that are applicable): the property or properties’ true cash and taxable values the property or properties’ taxable value only If the property or properties’ taxable value is at issue, is there a dispute as to the value of an addition or loss? ___ Yes No uniformity of the property or properties’ assessment
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MTT Docket No. Page 3 of 4 15. If more than the current tax year is being appealed, list the separate and specific facts upon which Petitioner relies to invoke the Tribunal’s authority over the prior tax year or years (attach additional page if necessary): N/A. 16. The values for the property identified above as established by Respondent's Board of Review are: Tax Year True Cash Value Assessed Value Taxable Value 2025 $1,019,600 $509,800 $509,800 17. Petitioner contends that the values for the property identified above are: Tax Year True Cash Value State Equalized Value Taxable Value 2025 $695,200 $347,600 $347,600 18. The values in dispute for the property identified above are: Tax Year True Cash Value State Equalized Value Taxable Value 2025 $324,400 $162,200 $162,200 19. Petitioner requests the following relief (attach additional page if necessary): That the Tribunal issue an order granting the exemption under MCL 211.9(j) to that portion of the Subject Property described as the System below.
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MTT Docket No. Page 4 of 4 Signature of Petitioner's Authorized Representative or, if none, Petitioner: Dr EL Printed Name of Petitioner's Authorized Representative or, if none, Petitioner: Thomas K. Dillon (P81136) Email Address: tdillon@fosterswift.com Mailing Address: 1700 E. Beltline Ave. NE, Ste, 200, Grand Rapids, Michigan 49525 Telephone Number: (616) 726-2258 Date: July 31, 2025
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Attachment to Petition 20. List the separate and specific facts upon which Petitioner relies to support the relief requested: The Subject Property includes one real property parcel classified as Agricultural and is used by Petitioner for agricultural operations, including the raising of livestock. In 2022, Petitioner implemented a small-scale photovoltaic system with less than 2 megawatt nameplate capacity (the "System"). The System was designed to, and is used solely to, provide on-site electricity necessary to power Petitioner's agricultural operations at the Subject Property. No electricity produced by the System is sold for any commercial purpose. The System qualifies for exemption under MCL 211.9() because it is “[p]roperty actually used in agricultural operations” as defined by that statute. Petitioner therefore respectfully requests that the Tribunal issue an order granting the exemption under MCL 211.9(j) to the portion of the Subject Property that comprises the System.
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RECEIVED be AUG 0 6 2025 MICHIGAN TAX TRIBUNAL STATE OF MICHIGAN GRETCHEN WHITMER DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS MARLON [. BROWN, DPA GOVERNOR LANSING DIRECTOR Crockery Creek Turkey Farms , MICHIGAN TAX TRIBUNAL Petitioner(s) v MTT Docket No. Sheridan Charter Township Respondent(s) ENTIRE TRIBUNAL PROPERTY TAX PETITION 1. Property Parcel No: 62-17-29-200-005 (If more than one parcel is at issue, attach a completed Multiple Parcel Petition Form addressing all other parcels at issue.) 2. The property identified above is X real __ personal. 3. If more than one parcel of real property is under appeal, are the properties contiguous? ___ Yes ___ No. (If no, separate Petitions are required for each non- contiguous parcel.) 4, Are all of the parcels of personal property located on a parcel of real property under appeal? Yes No. (If no, separate Petitions are required for each parcel of personal property not located on a parcel of real property under appeal.) 5. If parcels of personal property are under appeal, when were the personal property statements filed by parcel number (attach additional page if necessary). 6. The property identified above is classified as Agricultural
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MTT Docket No. Page 2 of 4 8. 10. 11. 12. 13. If a protest was required and no protest was made, list the separate and specific facts upon which Petitioner relies to invoke the Tribunals authority over the assessment or assessments at issue (attach additional page if necessary): Protest was made fo the Township's March Board of Review. If the appeal was not submitted by the deadline for the filing of an appeal for the classification or classifications of the properties at issue (i.e., May 31 or July 31 of the tax year involved), list the separate and specific facts upon which Petitioner relies to invoke the Tribunal’s authority over the assessment or assessments at issue (attach additional page if necessary): N/A. The property or properties at issue are located in Newaygo County. The property or properties’ address is: 8286 S. Lupin Ave. The assessment or assessments at issue were established by the (applicable local governmental unit): Sheridan Charter Township Petitioner's legal residence or principal office address is: 11304 Edgewater Dr. Suite A, Allendale, Michigan 49401 This appeal involves issues relating to the (check all that are applicable): the property or properties’ true cash and taxable values the property or properties’ taxable value only If the property or properties’ taxable value is at issue, is there a dispute as to the value of an addition or loss? ___ Yes ___ No uniformity of the property or properties’ assessment
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MTT Docket No. Page 3 of 4 15. If more than the current tax year is being appealed, list the separate and specific facts upon which Petitioner relies to invoke the Tribunal’s authority over the prior tax year or years (attach additional page if necessary): N/A. 16. The values for the property identified above as established by Respondent's Board of Review are: Tax Year True Cash Value Assessed Value Taxable Value 2025 $1,019,600 $509,800 $509,800 17. Petitioner contends that the values for the property identified above are: Tax Year True Cash Value State Equalized Value Taxable Value 2025 $695,200 $347,600 $347,600 18. The values in dispute for the property identified above are: Tax Year True Cash Value State Equalized Value Taxable Value 2025 $324,400 $162,200 $162,200 19. Petitioner requests the following relief (attach additional page if necessary): That the Tribunal issue an order granting the exemption under MCL 211.9(j) to that portion of the Subject Property described as the System below.
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MTT Docket No. Page 4 of 4 Signature of Petitioner's Authorized Representative or, if none, Petitioner: LiL Printed Name of Petitioner's Authorized Representative or, if none, Petitioner: Thomas K. Dillon (P81136) Email Address: tdillon@fosterswift.com Mailing Address: 1700 E. Beltline Ave. NE, Ste. 200, Grand Rapids, Michigan 49525 Telephone Number: (616) 726-2258 Date: July 31, 2025
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Attachment to Petition 20. List the separate and specific facts upon which Petitioner relies to support the relief requested: The Subject Property includes one real property parcel classified as Agricultural and is used by Petitioner for agricultural operations, including the raising of livestock. In 2022, Petitioner implemented a small-scale photovoltaic system with less than 2 megawatt nameplate capacity (the "System"). The System was designed to, and is used solely to, provide on-site electricity necessary to power Petitioner's agricultural operations at the Subject Property. No electricity produced by the System is sold for any commercial purpose. The System qualifies for exemption under MCL 211.9(j) because it is “[p]roperty actually used in agricultural operations” as defined by that statute. Petitioner therefore respectfully requests that the Tribunal issue an order granting the exemption under MCL 211.9(j) to the portion of the Subject Property that comprises the System.
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/ gS BUSINESS REPLY MAIL FIRST-CLASS MAIL PERMIT NO. 398 LANSING MI POSTAGE WILL BE PAID BY ADDRESSEE FOSTER SWIFT COLLINS & SMITH PC STE 200 1700 E BELTLINE AVE NE GRAND RAPIDS MI 49525-9924 NO POSTAGE NECESSARY IF MAILED IN THE UNITED STATES
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Fo FOSTER SWIFT COLLINS & SMITH PC || AT 1700 E. Beltline Ave NE Suite 200 Grand Rapids Mp 49525 Michigan Tax Tribu P.O. Box 30232 Lansing, Michigan