Petition -- Arlington.pdf
Journey To The Well Foundation, Inc. Petitioner Vs. Township Of Arlington Respondent · 26-002404-TT
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1 STATE OF MICHIGAN DEPARTMENT OF LICENSING & REGULATORY AFFAIRS MICHIGAN TAX TRIBUNAL JOURNEY TO THE WELL FOUNDATION, INC., Petitioner, Parcel Nos. 80-03-001-006-10 v. 80-03-001-006-15 ARLINGTON TOWNSHIP, Respondent. Jason C. Long (P59244) Williams Williams Rattner & Plunkett, PC 380 N. Old Woodward Ave., Ste. 300 Birmingham, MI 48009 (248) 642-0333 Attorneys for Petitioner Entire Tribunal Property Tax Petition Petitioner Journey to the Well Foundation, Inc., by and through its attorneys, Williams Williams Rattner & Plunkett, PC, states as follows for its Entire Tribunal Property Tax Petition. The Parties 1. Petitioner is an Indiana nonprofit corporation with its principal offices located at 6645 E. 276th Street, Atlanta, Indiana 46031. A copy of Petitioner’s Certificate of Incorporation is attached as Exhibit A. 2. Respondent Arlington Township is a Michigan general law township with its primary offices located at 52022 34th Avenue, Bangor, Michigan 49013. The Subject Properties 3. Petitioner is the owner of two tax parcels identified as follows:
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2 a. Parcel No. 80-03-001-006-10, c/k/a 47764 Woodland Dr., Arlington Township, Michigan 49013. b. Parcel No. 80-03-001-006-15, c/k/a vacant Woodland Dr., Arlington Township, Michigan 49013. These properties are referred to in this Petition collectively as the “Subject Properties.” 4. The Subject Properties are physically contiguous. 5. The Subject Properties are located in Van Buren County and are within the Bangor Public School District. The Subject Properties’ 2026 Property Tax Assessments 6. Respondent possesses jurisdiction to assess and collect property taxes for the Subject Properties. 7. For the 2026 tax year, Respondent classified the Subject Properties as residential real property. 8. Respondent tentatively assessed the Subject Properties in the amounts set forth in Paragraph 1 of the attached Petition Multiple Parcel Form. 9. Petitioner protested the Subject Properties’ assessments at the 2026 March Board of Review, asserting that the Subject Properties qualify for an exemption from tax under the General Property Tax Act, MCL 211.1 et seq., including the exemption for properties owned and occupied by a nonprofit charitable institution and used for the institution’s charitable purposes. The Board of Review denied any relief. Copies of the Board of Review decisions are attached as Exhibit B.
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3 10. Petitioner contends that valid and lawful assessments for the Subject Properties cannot exceed the amounts set forth in Paragraph 2 of the attached Petition Multiple Parcel Form. The Subject Properties qualify for exemption from real property taxes under the GPTA. 11. The amounts in dispute are therefore the amounts set forth in Paragraph 3 of the attached Petition Multiple Parcel Form. 12. This Petition presents issues involving exemption, including specifically that Petitioner (a) is a nonprofit charitable institution, (b) owns the Subject Properties, and (c) occupies the Subject Properties, and (d) uses the Subject Properties solely for the purposes for which Petitioner was incorporated. 13. The purposes for Petitioner’s incorporation include providing programming for families, married couples, pastors, and other groups, that renews and strengthens spiritual and emotional connections through Biblical teaching and exposure to nature, located at the Subject Properties and other properties that Petitioner owns and uses in conjunction with the Subject Property. 14. Petitioner does not believe that this Petition presents any issues arising out of “additions” or “losses” as the General Property Tax Act, MCL 211.1 et seq. (the “GPTA”) defines those terms but reserves its rights to assert issues involving losses should information supporting such issues become available. 15. The Subject Properties’ 2026 assessments (a) violate the Michigan Constitution, the GPTA, and other Michigan law, (b) are based on erroneous principles and information, and (c) otherwise violate Petitioner’s rights.
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4 Conclusion and Request for Relief Wherefore, Petitioner respectfully requests that this honorable Tribunal enter judgment revising the Subject Properties’ 2026 assessments to be consistent with the amounts set forth in Paragraph 2 of the attached Petition Multiple Parcel Form and granting Petitioner all other relief to which it is entitled. Respectfully Submitted, Williams Williams Rattner & Plunkett, PC By: /s/ Jason C. Long Jason C. Long (P59244) Dated: June 22, 2026 Attorneys for Petitioner
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5 STATE OF MICHIGAN DEPARTMENT OF LICENSING & REGULATORY AFFAIRS MICHIGAN TAX TRIBUNAL JOURNEY TO THE WELL FOUNDATION, INC., Petitioner, Parcel Nos. 80-05-031-007-25 v. 80-05-031-001-10 ARLINGTON TOWNSHIP, Respondent. Jason C. Long (P59244) Williams Williams Rattner & Plunkett, PC 380 N. Old Woodward Ave., Ste. 300 Birmingham, MI 48009 (248) 642-0333 Attorneys for Petitioner Petition Multiple Parcel Form 1. Respondent’s 2026 March Board of Review confirmed the Subject Properties’ tentative assessments in the following amounts, rendering these amounts the Subject Properties’ assessments for 2026: Parcel Number True Cash Value Assessed Value Taxable Value 80-03-001-006-10 $414,000 $212,000 $212,000 80-03-001-006-15 $95,000 $47,500 $47,500 Copies of the 2026 Board of Review Decisions for the Subject Properties are attached as Exhibit B. 2. Petitioner contends that lawful assessments for the Subject Properties for the 2026 tax year cannot exceed the following amounts:
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6 Parcel Number True Cash Value Assessed Value Taxable Value 80-03-001-006-10 $0 (exempt) $0 (exempt) $0 (exempt) 80-03-001-006-15 $0 (exempt) $0 (exempt) $0 (exempt) 3. The amounts in dispute therefore equal the following amounts: Parcel Number True Cash Value Assessed Value Taxable Value 80-03-001-006-10 $414,000 $212,000 $212,000 80-03-001-006-15 $95,000 $47,500 $47,500
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Exhibit A
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State of Indiana Office of the Secretary of State Certificate of Incorporation of JOURNEY TO THE WELL FOUNDATION INC I, DIEGO MORALES, Secretary of State, hereby certify that Articles of Incorporation of the above Domestic Nonprofit Corporation have been presented to me at my office, accompanied by the fees prescribed by law and that the documentation presented conforms to law as prescribed by the provisions of the Indiana Code. NOW, THEREFORE, with this document | certify that said transaction will become effective Wednesday, March 13, 2024. In Witness Whereof, | have caused to be affixed my signature and the seal of the State of Indiana, at the City of indianapolis, March 14, 2024. Liege orale
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APPROVED AND FILED ! DIEGO MORALES | INDIANA SECRETARY OF STATE | 03/14/2024 09:50 AM BUSINESS ID 202403131774231 BUSINESS TYPE Domestic Nonprofit Corporation BUSINESS NAME JOURNEY TO THE WELL FOUNDATION INC PRINCIPAL OFFICE ADDRESS 6645 E 276th Street, Atlanta, IN, 46031, USA REGISTERED AGENT TYPE Individual NAME Scott C Beck ADDRESS 6645 E 276th Street, Atlanta, IN, 46031, USA SERVICE OF PROCESS EMAIL scheck@beckshybrids.com I acknowledge that the Service of Process email provided above is the email address at which electronic service of process may be accepted. PERIOD OF DURATION Perpetual EFFECTIVE DATE 03/13/2024 EFFECTIVE TIME 10:10PM TITLE President NAME Shantel R Beck ADDRESS 6645 E 276th Street, Atlanta, IN, 46031, USA
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APPROVED AND FILED DIEGO MORALES INDIANA SECRETARY OF STATE 03/14/2024 09:50 AM NAME Scott C Beck ADDRESS 6645 E 276th Street, Atlanta, IN, 46031, USA NAME Shantel R Beck ADDRESS 6645 E 276th Street, Atlanta, IN, 46031, USA STATEMENT OF PURPOSE The Foundation will serve the local and expanded community for the purpose of providing a place where people can find connection and build a relationship with God, with their significant others and with those whom they meet in this process. TYPE OF CORPORATION Public benefit corporation, which is organized for a public or charitable purpose WILL THE CORPORATION HAVE MEMBERS? No DISTRIBUTION OF ASSETS Upon dissolution of the Organization, assets shail be distributed for exempt purposes with the meaning of sections 501(c)(3) of the Internal Revenue Code, or corresponding section of any future federal tax code, or shall be distributed to the federal government, or to a state or local government, for a public purpose. Any such assets not disposed of shall be disposed of by the Circuit Court of the county in which the principal office of the organization is then located exclusively for such purposes or to such organization or organizations as said court shall determine, which are organized and operated exclusively for such purposes.
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3 i APPROVED AND FILED | DIEGO MORALES | INDIANA SECRETARY OF STATE 03/14/2024 09:50 AM THE SIGNATOR(S) REPRESENTS THAT THE REGISTERED AGENT NAMED IN THE APPLICATION HAS CONSENTED TO THE APPOINTMENT OF REGISTERED AGENT. THE UNDERSIGNED, DESIRING TO FORM A CORPORATION PURSUANT TO THE PROVISIONS OF THE INDIANA NONPROFIT CORPORATION ACT, EXECUTE THESE ARTICLES OF INCORPORATION. IN WITNESS WHEREOF, THE UNDERSIGNED HEREBY VERIFIES, SUBJECT TO THE PENALTIES OF PERJURY, THAT THE STATEMENTS CONTAINED HEREIN ARE TRUE, THIS DAY March 13, 2024. THE UNDERSIGNED ACKNOWLEDGES THAT A PERSON COMMITS A CLASS A MISDEMEANOR BY SIGNING A DOCUMENT THAT THE PERSON KNOWS IS FALSE IN A MATERIAL RESPECT WITH THE INTENT THAT THE DOCUMENT BE DELIVERED TO THE SECRETARY OF STATE FOR FILING. SIGNATURE Scott C Beck TITLE Incorporater SIGNATURE Shantel R Beck TITLE Incorporator Business ID : 202403131774231 Filing No: 10260530
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Exhibit B
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03/11/2026 2026 BOARD OF REVIEW DECISION FROM ARLINGTON TOWNSHIP ASSESSOR 52022 34TH AVE BANGOR, MI 49013 NAME AND ADDRESS OF OWNER OR PERSON NAMED ON ASSESSMENT ROLL: JOURNEY TO THE WELL FOUNDATION INC 6645 E 276TH ST ATLANTA, IN 46031 PROPERTY IDENTIFICATION: (Parcel Code required. Property address and legal description optional): 80-03-001-006-15 WOODLAND DR 2-E1 1-2-15 279-65 671-371 1440-543 1572-868 1587-718 1592- 363 COM AT W 1/4 POST OF SEC, TH S 89 DEG 3036"E ON E & W 1/4 L 721.91 FT, THN 6 DEG 56'16"W 295.74 FT TO BEG, TH N 89 DEG 30'36"W 193.27 FT, THN 150.0 FT, TH S 89 DEG 30'36"E 175.0 FT, TH S 6 DEG 56'16"E 151.25 FT TO BEG. TOGETHER WITH AN EASEMENT FOR INGRESS & EGRESS. THIS PROPERTY IS CLASSIFIED 401 (RESIDENTIAL-IMPROVED) Thank you for attending this years March Board of Review. The Board has reviewed the information you supplied and the data necessary to compute your assessment and taxable value. The Board has completed their review of parcel number 80-03-001-006-15 They have made the following determination based on the information you supplied. Board of Review Comments DENIED INSUFFICIENT INFORMATION [2026 ORIGINAL ASSESSED VALUE 47,500 1] [2026 "BOARD OF REVIEW" ASSESSED VALUE 47,500 (If the above amounts are the same, no revisions have occured) [2026 ORIGINAL TAXABLE VALUE 47,500 [2026 "BOARD OF REVIEW" TAXABLE VALUE 47,500 [2026 PRINCIPAL RESIDENCE EXEMPTION/QUALIFIED AG 0.0000 Please feel fiee to contact the assessor at the address listed above or call if you have any questions. "Effective March 1, 2013, the Tribunal is no longer able to accept Small Claims letter appeals. Rather, you are required to file a petition to initiate a new Small Claims appeal. Petition forms are available on this website." http://www.michigan.gov/taxtrib/0,4677,7-187-38254---,00.html 03:12 PM
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03/11/2026 03:12 PM 2026 BOARD OF REVIEW DECISION FROM ARLINGTON TOWNSHIP ASSESSOR 52022 34TH AVE BANGOR, MI 49013 NAME AND ADDRESS OF OWNER OR PERSON NAMED ON ASSESSMENT ROLL: PROPERTY IDENTIFICATION: (Parcel Code required. Property address and legal description optional.): 80-03-001-006-10 47764 WOODLAND DR JOURNEY TO THE WELL 2-E 1-2-15 914-698 918-262 1364-358 1390-191 1572-868 1587- FOUNDATION INC 718 1592-363 COM AT W1/4 PT OF SEC, TH ELY ALG E&W 1/4 6645 E 276TH ST L 721.55", THN 6 DEG 19'W 347' TO BEG OF DES, TH CONN 6 DEG 19' W 100", TH N 89.DEG 01'55"E TO SCOTT LAKE, TH SLY ALG SD LAKE TO PT N 83 DEG 41'E FROM BEG, TH S 83 DEG 41'W TO BEG. ATLANTA, IN 46031 THIS PROPERTY IS CLASSIFIED 401 (RESIDENTIAL-IMPROVED) Thank you for attending this years March Board of Review. The Board has reviewed the information you supplied and the data necessary to compute your assessment and taxable value. The Board has completed their review of parcel number 80-03-001-006-10 They have made the following determination based on the information you supplied. Board of Review Comments DENIED INSUFFICIENT INFORMATION [2026 ORIGINAL ASSESSED VALUE 212,000 | [2026 "BOARD OF REVIEW" ASSESSED VALUE 212,000 (If the above amounts are the same, no revisions have occured) [2026 ORIGINAL TAXABLE VALUE 212,000 [2026 "BOARD OF REVIEW" TAXABLE VALUE 212,000 [2026 PRINCIPAL RESIDENCE EXEMPTION/QUALIFIED AG 0.0000 Please feel free to contact the assessor at the address listed above or call if you have any questions. "Effective March 1, 2013, the Tribunal is no longer able to accept Small Claims letter appeals. Rather, you are required to file a petition to initiate a new Small Claims appeal. Petition forms are available on this website." http://www.michigan.gov/taxtrib/0,4677,7-187-38254---,00.html