11032025_ENTIRE TRIBUNAL PROPERTY TAX PETITION.pdf
Fossores, Petitioner Vs. City Of Jackson, Respondent · 24-004252-TT
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STATE OF MICHIGAN GRETCHEN WHITMER DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS ORLENE HAWKS GOVERNOR LANSING DIRECTOR FOSSORES , MICHIGAN TAX TRIBUNAL Petitioner, v MOAHR Docket No. 24-604262 CITY OF JACKON Respondent. ENTIRE TRIBUNAL PROPERTY TAX PETITION 1. Property Parcel No: 2-005700000 (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 parce! 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 201-commercial 7. If the assessment or assessments at issue were protested, the protest was made to Respondent's March July ___December Board of Review. 8. 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): MICHIGAN OFFICE OF ADMINISTRATIVE HEARINGS AND RULES MICHIGAN TAX TRIBUNAL 611 W. OTTAWA ST « P.O. BOX 30232 « LANSING, MICHIGAN 48809-8185 « 517-335-9760
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MOAHR Docket No. _24-004262 Page 2 of 4 10. 11. 12. 13. 14. This petition is prepared and filed pursuant to the Order Severing 2024 and 2025 Tax years and Assigning to Docket Number 24-004252 of the MTT, dated October 13, 2025. 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): This petition is prepared and filed pursuant to the Order Severing 2024 and 2025 Tax years and Assigning to Docket Number 24-004252 of the MTT, dated October 13, 2025. The property or properties at issue are located in Jackson County. The property or properties’ address is: 505 Wildwood Ave., Jackson, MI 49201 The assessment or assessments at issue were established by the (applicable local governmental unit): City of Jackson Petitioner's legal residence or principal office address is: 505 Wildwood Ave., Jackson, MI 49201 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 x___ the property or the properties’ exemption from ad valorem taxation under MCL 211.7s The tax year(s) at issue are: 2024 & 2025
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MOAHR Docket No, _ 24-004252 Page 3 of 4 15. If more than the current tax year is being appealed, list the separate and specific This petition is prepared and filed pursuant to the Order Severing 2024 and 2025 Tax years and Assigning to Docket Number 24-0042562 of the MTT, dated October 13, 2025. 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 N/A 17. Petitioner contends that the values for the property identified above are: Tax Year True Cash Value State Equalized Value Taxable Value 2024 $0.00 2025 $0.00 18. The values in dispute for the property identified above are: Tax Year True Cash Value State Equalized Value Taxable Value 2024 $0.00 2025 $0.00 19. Petitioner requests the following relief (attach additional page if necessary): Petitioner requests the Michigan Tax Tribunal hold that the property which is the subject of this Entire Tribunal Property Tax Petition is exempt from ad valorem taxation under MCL 211.7s. 20. List the separate and specific facts upon which Petitioner relies to support the relief requested (attach additional page if necessary): SEE ATTACHED ENTIRE TRIBUNAL PROPERTY TAX PETITION ADDENDUM
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MOAHR Docket No. __ 24004252 Page 4 of 4 Signature of Petitioner's Aughorized presentative or, if none, Petitioner: [Co POLE Email Ad Ss: a @ilipssmco Mailing Address: 180 W. Michigan Ave., suite 603 Jackson, MI 49201 Telephone Number: (517) 796-3907 Date; 10/34/2025 WEY. 33
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FOSSORES v. CITY OF JACKSON 20. a) b) d) f) 8 ENTIRE TRIBUNAL PROPERTY TAX PETITION ADDENDUM The building and its facilities are owned by Fossores, a domestic nonprofit corporation and Christian religious society. The building and its facilities are used predominately for religious services and for teaching the religious truths and Christian beliefs of the society. Consistent with its purpose, and in conformity with its Articles of Incorporation, Petitioner provides Christian coaching and training for pastors of Christian churches across the US and internationally. The building and its facilities are predominately utilized for Christian retreats, lectures, seminars, services, publication, teaching, and the creation and instruction of Christian religious content to be shared and taught at its online school and related in-person courses. Monthly retreats for both clergy and laity, featuring rich biblical wisdom and practical ministry application are presented by the Christian religious society. Petitioner also offers many cohorts for both Christian pastors and those involved in Christian ministry. The cohorts of this religious society are designed and offered for individuals and groups, including but not limited to: lead pastors in a Christian ministry or church, women in Christian ministry, and Christian content writers. Petitioner, as a service to non-clergy lay persons, provides seminars and courses, with an explicitly Christian worldview, on subject matters such as public speaking, happiness, somatic spirituality, and disciplemaking.
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h) J) K) Petitioner is involved in the development of Christian authors and Christian creators through trainings, teachings, mentorships, and certifications. Petitioner, as a Christian religious society, administers Christian sacraments such as baptisms and the Holy Eucharist. The Christian religious society also hears confessions on-site and performs marriages. Petitioner is engaged in providing monthly graduate-level Christian teachings, practical trainings, and biblical reflections concerning the overlap of art, work, and faith within Christian ministry. Petitioner, as a distinct Christian religious society, is engaged in the creation, teaching, and dissemination of solutions to challenges in Christian liturgy, theology, and mission such as: how to apply semiotic insights to create innovative Christian ministry strategies, the spiritual foundations that empower independent Christian worship and genuine praise, how healing the world starts with bold action rooted in Kingdom values, explorations into the creation of meaningful, biblical metrics that guide a Christian ministry’s progress, celebrate God’s work, and inspire ongoing Christian faithfulness, and the use of metrics to celebrate God’s work and guide Christian teams towards accountability, vision, and joy in serving the mission God has entrusted to them.