26-000279.pdf

Granum Farms LLC, Petitioner V Township Of Berlin, Respondent · 26-000279-TT

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5) 

APR 0 9 2026 

TIGAN TAY TRIBUNAL 

: 

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

PROPERTY TAX APPEAL ANSWER FORM 

VALUATION / UNCAPPING 

MTT DOCKET NO. 26-000279-TT 

Section 1: Respondent’s Contact Information 

Unit of Government 

Township of Berlin 

Mailing Address (No., Street, £.0. Box or Rurai Route): 

740 Capac Rd 

City or Town: 

State: 

ZiP Code: 

Allenton 

MI 

148002 

Telephone erg 10-395-4518 

Email Address {do not enter uniess you want MTT to send all correspondence via email): 

Section 2: Respondent’s Attorney/Authorized Representative’s Contact Information 

1 

First Name: 

Mi: 

Last Name: 

Steven 

M 

Coucke 

Firm Name (if any): 

x 

A 

1 

. 

“Township of Berlin Assessor's Office 

Mailing Address (No., Street, P.O. Box or Rural Route): 

740 Capac Rd 

City or Town: 

State: 

ZIP Code: 

Allenton 

Ml 

148002 

Telephone Hmong 1 0-395-45 1 8 

Email Address (do not enter unless you want MTT to send all correspondence via email): 

Section 3: Subject Property Information 

Are the parcels listed by Petitioner contiguous or adjoining? 

If no, fist all parcels that are adjoining in separate groupings. Attacha 

separate shest if necessary. 

[Tves 

[Ino 

Not Applicable 

Does the subject property have a Principal Residence Exemption of 50% or more for all tax years at issue?

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

Section 4: Explain Your Answer to this Appeal 

Our records do not indicate that an affidavit to attest to remain qualifed agricultural (Form 3676) was filed 

when the property was transferred in 2001, when it was uncapped. 

Under PA 260, this property is eligible 

to have the capped placed back on the property, and adjust the 2025 (and moving forward) taxable 

values. Our calculations, which are attached, show the 2025 taxable value should be adjusted to 91,367. 

If this adjustment should be handled through a Form 3675 adjustment, instead of a small claims appeal, 

the assessors office will make that change following the proper procedure. 

Section 5: Jurisdictional Issues 

IF PETITIONER IS APPEALING THE TRUE CASH AND/OR TAXABLE VALUES 

Did Petitioner protest the assessment at a Board of Review (BOR)? 

Yes 

[] No 

If yes, check which BOR Petitioner attended: [| March 

[| July 

December 

If the July or December BOR revised the assessment(s) at issue, did it have authority? [Hl] Yes 

No 

If yes, cite the Board’s authority. 

Was the assessment at issue established as the result of a clerical error or mutual mistake of fact? [] Yes 

[No 

If yes, explain 

Is Petitioner appealing from a State Tax Commission Order? 

[1 Yes 

No 

If so, what is the issue date? 

IF PETITIONER IS APPEALING THE UNCAPPING OF TAXABLE VALUE 

When was the Notice of Uncapping, if applicable, issued? 

Under what statutory section was the Taxable Value uncapped? 

Section 6: Valuation Information use the multiple parcel form for additional, contiguous parcels. 

Parcel Number: 

4 _09-033-3002-01 0 

Classification of Property: 

Real 

Personal [J (check one)

Michigan Department of Treasury 

4031 (Rev. 09-22) 

Assessment Year: 

2025 

. 

" 

. 

12/03/2025 09:20 AM 

July/December Board of Review Affidavit 

Issued under authority of P.A. 206 of 1893, Filing is mandalory. 

Petition/Docket #: a5 - O04 

The authority for July/December board of review action is stated in the General Property Tax Act, MCL 211.53b. The July/December Board of Review can {ake action 

regarding qualified errors verified by the assessor (MCL 211.53b(1), (8). The July/December Board of Review can also take action under MCL.211.53b regarding a 

poverty exemption for the current year under MCL 211.7u; a qualified agricultural property exemption under MCL 211.ee for the current year; which has been denied 

by the assessor; a qualified agricultural property exemption under MCL 211.ee that was not on the assessment roll for the current year and one prior year, or a 

qualified forest property exemption under MCL 211.7j(1) that was not on the assessment roll for the current year and one prior year. 

In addition, other statutes, such 

as MCP 211.7b related to the disabled veterans exemption, and MCL 211.7ss related to the eligible development property exemption, provide authority for the 

July/December Board of Review to take action. 

Form 3128 (1-4035a) must be completed by the Board of Review and made a part of the Board of Review records whenever a change is made to an individual 

parcel of property which causes a change in Taxable Value. 

PART A: IDENTIFICATION 

Owner Name 

GRANUM FARM LLC 

‘Owner Street Address 

City 

State 

ZIP Code 

6311 TUBSPRING 

ALMONT 

MI 

[48003 

Parcel Number 

Property 

Schoot District 

Property Classification 

74-09-033-3002-010 

ALMONT COMMUNITY SCHO 

102 

Property Street Address 

City 

State 

Z\P Code 

GOULD RD 

ALLENTON 

MI 

48002 

PART B: ADJUSTMENTS 

. 

5 

i 

item or Taxing Authority 

Note or Millage 

Original 

Adjusted 

Difference 

BERLIN 

Assessed Value 

DBOR 

194,100 

194,100 

: 

0 

Taxable Value 

12/03/2025 

122,586 

122,586 

[¢] 

P.R.E. 

100.00 % 

100.00 % 

0.00 9, 

Property Class 

102 

School District 

44020 

Classification 

Ad Valorem 

Veteran Exemption 

None 

None 

TOTALS 

Reason for change (see instructions on page 2): 

1 Poverty Exemption 

X] Qualified Agricultural Exemption 

] Disabled Veterans 

Exemption 

[ 

Jauaiified Forest Exemption 

[[]EVigible Development Poperty 

[J auatifed Error 

, 

Exemption 

Explanation: 

THE DECEMBER BOARD OF REVIEW DOES NOT HAVE THE AUTHORITY TO GO BACK TO PREVIOUS 

OWNERSHIP TO RE CAP THE UNCAP SALE. 

PART C: CERTIFICATION, BOARD OF REVIEW MEMBERS

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON |. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

Granum Farms LLC, 

Petitioner, 

MICHIGAN TAX TRIBUNAL 

SMALL CLAIMS DIVISION 

\Y 

MTT Docket No. 26-000279 

Township Of Berlin, 

Respondent. 

NOTICE OF DOCKET NUMBER 

TAKE NOTICE that a Small Claims petition has been filed and the above-noted docket 

number has been assigned to that petition. The assignment of the docket number does 

not mean that the Tribunal has authority over the petition or that the petition complies 

with the Tribunal’s rules. The docket number needs to be included on all documents 

submitted in this case. 

Respondent shall file an answer to the petition within 28 days of the issuance of a 

copy of this Notice to Respondent. Tribunal answer forms are available on our 

website at www.michigan.gov/taxtrib. Respondents must utilize the appropriate answer 

form. Failure to file the answer within the 28-day time frame may result in the 

placement of Respondent in default, as provided by TTR 281. Further, an electronic 

copy of the petition can be reviewed by utilizing the Docket Lookup Search on the 

Tribunal's website. 

By: __ Tribunal Clerk 

Entered: March 11, 2026 

PROOF OF SERVICE 

| certify that a copy of the foregoing was sent on the entry date indicated above to the 

parties or their attorneys or authorized representatives, if any, utilizing either the mailing 

or email addresses on file, as provided by those parties, attorneys, or authorized 

representatives.

2000 

2001 

2002 

2003 

2004 

2005 

2006 

2007 

2008 

2009 

2010 

2011 

2012 

2013 

2014 

2015 

2016 

2017 

2018 

2019 

2020 

2021 

2022 

2023 

2024 

2025 

2026 

Assessed: 

95,096 

179,984 

187,099 

210,338 

216,837 

218,444 

218,444 

218,444 

190,300 

189,000 

150,000 

138,000 

112,900 

119,700 

158,000 

165,000 

138,000 

137,700 

137,200 

158,400 

159,600 

151,000 

162,200 

180,300 

183,700 

194,100 

193,900 

Taxable: 

66,612 

179,984 

185,743 

188,529 

192,865 

197,300 

203,810 

211,351 

190,300 

189,000 

150,000 

138,000 

112,900 

115,609 

117,458 

119,337 

119,695 

120,772 

123,308 

126,267 

128,666 

130,467 

134,772 

141,510 

148,585 

122,586 

125,895 

CPI: 

1.032 

1.032 

1.015 

1.023 

1.023 

1.033 

1.037 

1.023 

1.044 

0.997 

1.017 

1.027 

1.024 

1.016 

1.016 

1.003 

1.009 

1.021 

1.024 

1.019 

1.014 

1.033 

1.05 

1.05 

1.031 

1.027 

Revised Taxable Value: 

Notes: 

68,744 

70,943 

72,008 

73,664 

75,358 

77,845 

80,725 

82,582 

86,215 

85,957 

87.418 

89,778 

91,933 

93,404 

94,898 

95,183 

96,040 

98,056 

100,410 

102,318 

103,750 

107,174 

112,532 

118,159 

91,367 

93,833 

Uncapped 

Property split, 75% allocated to subject property.

Se 

Gb 

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

Granum Farms, LLC 

; 

MICHIGAN TAX TRIBUNAL 

Petitioner(s) 

\ 

MTT Docket No.26-000279-TT 

Township of Berlin 

: 

og. 

Respondent(s) 

7 

PROOF OF SERVICE 

Steven Coucke 

states that on 4/6/2026 

he/she 

[Name of person serving/mailing petition] 

[date of service] 

served a copy of the Respondent's Answer 

relative to the above-captioned matter upon: 

[Provide name and address of the party/people being served] 

Granum Farms 

Ronald Schapman 

6311 Tubspring Rd 

Almont, MI 48003 

ps 

[Signature of person who is serving/mailing copy] 

Steven Coucke

BERL Ra 

METROPLEX MI 480 

owns hip 

7 APR 2026 

PM 15L 

740 Capac Road 

Allenton, Ml 48002 

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