26-000957.pdf

Farm & Fleet Of Janesville, Inc Petitioner Vs. Township Of Blair Respondent · 26-000957-TT

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RECEIVED 

SMITH &J OHNSON 

JUL 2 4 2026 

ATTORNEYS 

A—— 

EATS 

- 

_ 

PROFESSIONAL CORPORATION 

MICHIGAN TAX TRIBUNAL 

H. WENDELL JOHNSON* 

LOUIS A. SMITH 

- FOUNDER 

ERITREA 

FIVE HUNDRED THIRTY FOUR EAST FRONT STREET 

(1939-2024) 

L. PAGE GRAVES 

POST OFFICE BOX 705 

ALLEN G. ANDERSON 

ANDREW K. SHOTWELL 

TRAVERSE CITY, MICHIGAN 49685-0705 

(193.2019) 

BRADLEYD WIERD. 

TELEPHONE: (231) 946-0700 

ATER 

FACSIMILE: (231) 946-1735 

WEBSITE 

THEODORE M. LARKIN 

v.Smith-. 

EE DONEN Lan 

h 

LANSING (517) 482-5142 

www.Smith-Johnson.com 

Te— 

—— 

- 

E-MAIL ADDRESS 

RETIRED SHAREHOLDER 

kdeback@smith-johnson.com 

July 21,2026 

Department of Licensing & Regulatory Affairs 

Michigan Tax Tribunal 

"P.0.Box 30232 

Lansing, MI 48909 

Re: 

Farm & Fleet of Janesville v Blair Township 

Docket No. 26-957-TT 

Dear Clerk: 

Enclosed for filing please find Answer to Petition and Affirmative Defenses, 2026 

Notice of Assessment, Taxable Valuation and Property Classification for Parcel 28-02-005-002- 

10 and Proof of Service in the above matter. 

Thank you for your assistance in this regard. If you have any questions or concerns, 

please contact me at your convenience. 

Sincerely yours, 

SMITH & JOHNSON, ATTORNEYS, P.C. 

Kol fk 

Keeley A. DeBack 

KAD:wmw 

Enclosure 

cc w/enc: Brian Thomas

STATE OF MICHIGAN 

MICHIGAN TAX TRIBUNAL 

FARM & FLEET OF JANESVILLE, INC., 

Petitioner, 

Docket No: 26-000957-TT 

Vv 

- 

Parcel No. 28-02-005-002-10 

BLAIR TOWNSHIP — GRAND 

TRAVERSE, 

Respondent. 

Bradley D. Wierda (P63811) 

Brian Thomas 

Keeley DeBack (P89186) 

Integrity Tax 

SMITH & JOHNSON, ATTORNEYS, P.C. 

Representative for Petitioner 

Attorneys for Respondent 

6616 Brotherhood Way 

534 E. Front St. 

— PO Box 705 

Fort Wayne, IN 46825 

Traverse City, MI 49685 

(260) 637-8899 

(231) 946-0700 

bthomas@integritytax.com 

kdeback(@smith-johnson.com 

bwierda@smith-johnson.com 

ANSWER TO PETITION 

AND 

AFFIRMATIVE DEFENSES 

NOW COMES Respondent, Blair Township, by and through 

its attorneys, Smith & 

Johnson, Attorneys, P.C., and for its Answer, states as follows: 

1. 

Respondent admits the Property Parcel Number of the subject property is 28-02-005- 

002-10.

11. 

12. 

13. 

14. 

15. 

16. 

17. 

Respondent admits that paragraph 4 is inapplicable because the Petition challenges only 

the assessment of real property and therefore no answer is required. 

Respondent admits that paragraph 5 is inapplicable because the Petition does not involve 

petsonal property and therefore no answer is required. 

Respondent admits that the Subject Property is classified as 201 Commercial-Improved. 

Upon information and belief, Respondent admits that Petitioner did not protest to the 

Board of Review. 

Respondent admits that paragraph 8 is inapplicable and therefore no answer is required. 

Respondent admits that paragraph 9 is inapplicable and therefore no answer is required. 

. Respondent admits the address contained in Paragraph 10 of the Petition. 

Respondent admits the allegations in Paragraph 11 of the Petition. 

Respondent lacks sufficient information and knowledge necessary to respond to the 

truth of the allegations set forth in Paragraph 12 and, therefore, leaves Petitioner to its 

proofs. 

Respondent admits the allegations in Paragraph 13 of the Petition. 

Respondent admits the allegations in Paragraph 14 of the Petition. 

Respondent admits that paragraph 15 is inapplicable and therefore no answer is required. 

Respondent admits the allegations contained in Paragraph 16 of the Petition. 

The Respondent denies the allegations contained in Paragraph 17 of the Petition because

Petitioner's contention of value is denied because it is untrue. 

19. The Respondent denies the allegation contained 

in paragraph 

19 because 

it 

is 

untrue. 

20. Respondent admits that the subject property 

is generally described as set for in 

Paragraph 20. Respondent denies that those facts support the requested relief or 

establish that the assessment exceeds true cash value. 

WHEREFORE, Respondent, Blair Township respectfully requests the Tribunal dismiss 

the Petition with prejudice, affirm Respondent's assessment and taxable value of the subject 

property, and award Respondent its costs and attorney fees. 

SMITH & JOHNSON, ATTORNEYS, P.C 

Kado Que 

Dated: July 21, 2026 

Bradley D. Wierda (P63811) 

Keeley A. DeBack (P89186) 

Attorneys for Respondent 

AFFIRMATIVE DEFENSES 

NOW COMES Respondent, Blair Township, by and through its attorneys, Smith & 

Johnson, Attorneys, P.C., and asserts the following affirmative defenses:

discrimination, application of improper principles, or illegality on the part of the 

Respondent. 

3. 

Petitioner has failed to allege how the mode and method of appraising its property failed 

to conform with the mode and method applied in the case of all of the properties in the 

Respondent's taxing unit for the year in question. 

4, 

Ttis the Petitioner’s burden to establish the subject property’s true cash value. See MCL 

205.737(3). 

5. 

The Petitioner bears the burden of proving by a preponderance of the evidence that the 

assessment is incorrect. 

6. 

Petitioner has failed to allege specific or sufficient facts to establish the true cash value, 

assessed value, and taxable value of it’s property. 

7. 

The assessed and state equalized values represent 50% of the subject property's true cash 

value and the taxable value complies with MCL 211.27a. 

8. 

Petitioner has failed to show that any factor other than fifty percent (50%) was applied to 

the true cash value of the subject property. 

9. 

Petitioner fails to allege specific or sufficient facts to support its allegations that the 

property's taxable value is improper. 

10. Petitioner's claims are barred because the valuation methods used by Respondent

equalization as to which it has no legal standing and cannot maintain a cause of action. 

13. Petitioner’s assertion that the subject property’s 2026 true cash value is $7,400,000 is 

inconsistent with Petitioner’s prior stipulation that the property’s true cash value for tax 

year 2021 was $7,985,200 in 2021. Respondent asserts that Petitioner’s prior position is 

relevant to the weight and credibility of Petitioners present valuation claim. 

14. Any decrease in value of Petitioner’s property was a result of its own intentional acts 

and/or negligence and cannot be allowed to reduce Petitioner’s otherwise equitable tax 

burden. 

15. Respondent reserves the right to add additional affirmative defenses as they may become 

known during the course of these proceedings. 

Respectfully submitted, 

SMITH & JOHNSON, ATTORNEYS, P.C 

yy - 

Dated: July 21,2026 

Kalo yOu 

Bradley D. Wierda (P63811) 

Keeley A. DeBack (P89186) 

Attorneys for Respondent

Michigan Depariment of Treasury, 

THIS 

IS 

NOT 

A TAX 

BILL 

L-4400 

1019 (Rev. 10-25) 

Notice of Assessment, Taxable Valuation, and Property Classification 

wr 

The om is issued under the authority of Public Act 206 of 1893, Sec. 211.24¢ and Sec.211.34c, as amended, Thisis a model assessment notice to be used by the local assessor, 

PARCEL IDENTIFICATION 

BLAIR TOWNSHIP 

PARCEL NUMBER: 

-02-005-002- 

ASSESSING DEPARTMENT 

28-02:008-002-10 

2124 CO RD 633 

PROPERTY ADDRESS: 

GRAWN, Mi 49637 

210 US 31 SOUTH 

TRAVERSE CITY, MI 49685 

SCHOOL DISTRICT CODE: 

28010 

OWNER'S NAME AND ADDRESS/PERSON NAMED ON ASSESSMENT ROLL: 

EXEMPTIONS 

ars 

% Exempt As "Homeowners Principal Restdence™ 

0% 

sexs 

ews 

AUTOC MIXED ARDC 493 

T12 

PL 

Bi 

% Exempt 

As "Qualified Agricultural Property” 

0% 

FARM § FLEET OF JANESVILLE INC 

% Exempt As "MBT Industrial Personal” 

0% 

JANESVILLE, 

WI 53547-5391 

% Exempt 

As "MBT Commercial Personal” 

0% 

OO 

TELL LY LETT LY] 

TLE LLL 

PY 

AT AE BLE 

Exempt 

As "Disabled Veteran or 

[C]Yes 

[Xl No 

Surviving Spouse™ 

Exempt 

As "Qualified Forest Property” 

[1] Yes 

No 

Exempt 

As "Development Property": 

[1 Yes 

No 

LEGAL DESCRIPTION: 

Property exempt from Ad Valorem taxes and assessed on the Special Act Roll pursuant to PA 261 of 2003 expiring 12/30/2023. PART OF 

THE NORTH HALF OF THE NORTHEAST FRACTIONAL 1/4 OF SECTION 5, TOWN 26 NORTH, RANGE 11 WEST, BLAIR TOWNSHI! 

ACCORBING TO MCL 211.34c THIS PROPERTY IS CLASSIFIED AS: 

201 

Commercial 

PRIOR YEAR'S CLASSIFICATION 

201 

Commercial 

PRIOR AMOUNT 

CURRENT TENTATIVE 

CHANGE FROM 

; 

PRIOR YEAR TO 

YEAR: 

2026 

AMOUNT YEAR: 

995 

CURRENT YEAR 

1. TAXABLE VALUE: 

4,688,060 

4,814,637 

126,577 

2. ASSESSED VALUE: 

6,358,400 

6,367,000 

8,600 

3. TENTATIVE EQUALIZATION FACTOR: 

1.000 

.. 

- 

_ 

4. STATE EQUALIZED VALUE (SEV): 

6,358,400 

6,367,000 

8,600 

5. WAS THERE A TRANSFER OF OWNERSHIP IN 2025 THAT RESULTED IN A TAXABLE VALUE UNCAPPING? 

[Yes 

No 

6. Assessor Change Reason(s): 

Market Adjustment 

The 2026 Inflation rate Multiplier is: 1.027 

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

Name: 

Telephone Number: 

Email Address: 

WENDY L WITKOP 

(231) 276-9263 

107 

ASSESSOR@BLAIRTOWNSHIPMI.GOV 

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

THE TAXABLE VALUE, THE ASSESSED VALUE, THE STATE EQUALIZED VALUE, THE PROPERTY CLASSIFICATION, OR THE

STATE OF MICHIGAN 

MICHIGAN TAX TRIBUNAL 

FARM & FLEET OF JANESVILLE, INC., 

Petitioner, 

Docket No: 26-000957-TT 

v 

Parcel No. 28-02-005-002-10 

BLAIR TOWNSHIP — GRAND 

TRAVERSE, 

Respondent. 

Bradley D. Wierda (P63811) 

Brian Thomas 

Keeley DeBack (P89186) 

Integrity Tax 

SMITH & JOHNSON, ATTORNEYS, P.C. 

Representative for Petitioner 

Attorneys for Respondent 

6616 Brotherhood Way 

534 E. Front St. — PO Box 705 

Fort Wayne, IN 46825 

Traverse City, MI 49685 

(260) 637-8899 

(231) 946-0700 

bthomas@integritytax.com 

kdeback@smith-johnson.com 

bwierda@smith-johnson.com 

PROOF OF SERVICE 

Wendy M. Webb says that on July 21, 2026, she did serve a copy of ANSWER TO 

PETITION AND AFFIRMATIVE DEFENSES and 2026 NOTICE OF ASSESSMENT, 

TAXABLE VALUATION AND PROPERTY CLASSIFICATION for Parcel 28-02-005-002- 

10 by depositing the same in a United States mail receptacle, with first-class postage thereon fully 

prepaid, in Traverse City, Michigan, enclosed in 

a sealed envelope plainly addressed to the 

following at said address: 

Brian Thomas 

Integrity Tax 

6616 Brotherhood Way 

Fort Wayne, IN 46825 

I certify the foregoing to be true and accurate to the best of my knowledge, information

SMITH & JOHNSON, ATTORNEYS 

PROFESSIONAL CORPORATION 

POST OFFICE BOX 705 

TRAVERSE CITY, MICHIGAN 49685-0705 

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