Notice of No Valuation 2026-04-06(Earl 4 contig parcels)(v2)(SIGNED).pdf
Earl J Mock Declaration Of Trust, Petitioner Vs. Township Of Burr Oak, Respondent · 25-003775-TT
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Notice of No Valuation Disclosure – Earl Trust – Four Parcels Page 1 of 4 STATE OF MICHIGAN DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS MICHIGAN TAX TRIBUNAL EARL J. MOCK DECLARATION OF TRUST DATED DECEMBER 11, 1996, Petitioner, v. BURR OAK TOWNSHIP, Respondent. Docket No. 25-003775-TT Parcel No. 75-001-012-009-00 75-001-013-002-00 75-001-012-010-00 75-001-012-011-00 MICHAEL J. CAYWOOD (P59905) TIFFANY E. EDWARDS (P83462) HAASCAYWOOD PC Attorneys for Petitioner 21 W. Chicago Street Coldwater, Michigan 49036 517-278-4410 mike@haascaywood.com tiffany@haascaywood.com NOTICE OF NO VALUATION DISCLOSURE Petitioner, Sturgis Bank & Trust and Maxine M. Mock, as Co-Trustees of the Earl J. Mock Declaration of Trust Dated December 11, 1996, as amended (the "Earl Trust"), hereby provides this Notice of No Valuation Disclosure. In support, Petitioner states: 1. Respondent is a Michigan municipal corporation in St. Joseph County, Michigan. 2. Petitioner, Earl Trust, is managed by Co-Trustees Sturgis Bank & Trust and Maxine M. Mock. 3. Co-Trustee, Sturgis Bank & Trust, is a financial institution whose principal office is 113-125 East Chicago Road, P.O. Box 600, Sturgis, MI 49091. 4. Co-Trustee, Maxine M. Mock, is an individual whose legal residence is 33471 Kibiloski Road, Burr Oak, MI 49030. 5. Petitioner, Earl Trust, is the record owner of the subject property.
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Notice of No Valuation Disclosure – Earl Trust – Four Parcels
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6. Petitioner is a party in interest with respect to the subject property described in this Petition.
7. This Tribunal has subject matter jurisdiction over this appeal.
Subject Property
8. The subject property ("Property") comprises four contiguous parcels of real property located
in Burr Oak Township:
a) 33290 Kibiloski Rd. Burr Oak, MI 49030 - Parcel 75 001 012 009 00 [101-Ag];
b) 33605 Kibiloski Rd. Burr Oak, MI 49030 - Parcel 75 001 013 002 00 [101-Ag];
c) V-L Kibiloski Rd. Burr Oak, MI 49030 - Parcel 75 001 012 010 00 [102-Ag]; and
d) V-L Start Rd. Burr Oak, MI 49030 - Parcel 75 001 012 011 00 [101-Ag].
9. The Property is classified as 101-Agricultural and 102 Agricultural real property as denoted
above and shown in the attached GIS reports (See Petition Exhibit A, incorporated herein by
reference).
Notice of No Valuation Disclosure
10. No valuation disclosure is required in this case because there is no dispute regarding any party's
contention as to the true cash value of the subject property, as defined in TTR 203(w).
11. This dispute is related to the erroneous uncapping determination of the Property.
12. The tax years at issue are 2019, 2020, 2021, 2022, 2023, 2024, 2025, and 2026.
13. The facts upon which Petitioner relies to invoke the Tribunal's authority over the prior tax
years stems from Respondent's blanket uncapping of all tax years following the death of Earl J. Mock
in 2018, and that Earl's death is not a sufficient reason for uncapping the Property's taxable value.
14. The values for the Property as established by Respondent's Notices of Uncapping (See Petition
Exhibit C, incorporated herein by reference) are:
33290
Kibiloski
Rd
Before
Correction
(SEV)
Before
Correction (TV)
Amount of
Increase/
Decrease
CorrectionPage 3
Notice of No Valuation Disclosure – Earl Trust – Four Parcels Page 3 of 4 2019 106600 34697 71903 106600 2020 116100 35356 73269 108625 2021 110300 35850 74295 110145 2022 111200 37033 74167 111200 2023 112800 38884 73916 112800 2024 126400 40828 77612 118440 2025 2026 33605 Kibiloski Rd Before Correction (SEV) Before Correction (TV) Amount of Increase/ Decrease Correction 2019 242700 94377 148323 242700 2020 280300 96170 151141 247311 2021 262800 97516 153257 250773 2022 266900 100734 158314 259048 2023 274900 105770 166230 272000 2024 304900 111058 174542 285600 2025 2026 V-L Kibiloski Rd Before Correction (SEV) Before Correction (TV) Amount of Increase/ Decrease Correction 2019 171900 38830 133070 171900 2020 172000 39567 132433 172000 2021 162400 40120 122280 162400 2022 163600 41443 122157 163600 2023 165600 43515 122085 165600 2024 181700 45690 128190 173880 2025 2026 V-L Start Rd. Before Correction (SEV) Before Correction (TV) Amount of Increase/ Decrease Correction 2019 71200 14941 56259 71200 2020 76800 15224 57328 72552 2021 72600 15437 57163 72600 2022 73100 15946 57154 73100 2023 74000 16743 57257 74000 2024 81200 17580 60120 77700 2025
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Notice of No Valuation Disclosure – Earl Trust – Four Parcels Page 4 of 4 2026 15. Petitioner contends that the values for the Property should not be uncapped and any increase in the taxable value should be limited to the lesser of the Property's taxable value in the immediately preceding year minus any losses, multiplied by the lesser of 1.05 or the inflation rate, plus all additions, or the Property's current state equalized value, pursuant to MCL 211.27a(2)(a). 16. No appraisal or other valuation method would be appropriate in this case, where the Property would have only increased by the lesser of the values described in MCL 211.27a(2)(a). WHEREFORE, Petitioner requests that this Tribunal enter judgment in favor of Petitioner; find that the taxable value of the Property must remain capped (or, as applicable, recapped); adjust the taxable value accordingly; and award Petitioner such other and further relief as may be just and proper, including their costs and attorneys' fees. HAASCAYWOOD PC Date: __________________ ___________________________________ Michael J. Caywood (P59905) Tiffany E. Edwards (P83462) Attorneys for Petitioner April 6, 2026