Notice of No Valuation 2026-04-06(Clare 1 parcel on Burr Oak Rd)(v2)(SIGNED).pdf
Clare A Mock Declaration Of Trust, Petitioner Vs. Township Of Burr Oak, Respondent · 25-003773-TT
Text extracted from the reviewed PDF, organized by page. OCR and reading order may contain errors; confirm details in the PDF below.
Page 1
Notice of No Valuation Disclosure – Clare Trust – Single Parcel on Burr Oak Rd Page 1 of 3 STATE OF MICHIGAN DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS MICHIGAN TAX TRIBUNAL CLARE A. MOCK DECLARATION OF TRUST DATED DECEMBER 11, 1996, Petitioner, v. BURR OAK TOWNSHIP, Respondent. Docket No. 25-003773-TT Parcel No. 75-001-013-008-00 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 Clare A. Mock Declaration of Trust Dated December 11, 1996, as amended (the "Clare 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, Clare 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, Clare Trust, is the record owner of the subject property.
Page 2
Notice of No Valuation Disclosure – Clare Trust – Single Parcel on Burr Oak Rd
Page 2 of 3
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") is the following real property located in Burr Oak
Township:
a) V-L Burr Oak Rd. Burr Oak, MI 49030 - Parcel 75 001 013 008 00.
9. The Property is classified as 102 Agricultural real property as 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 2018, 2019, 2020, 2021, 2022, 2023, 2024, 2025, and 2026.
13. The true cash value prior to the erroneous uncapping determination is not disputed.
14. 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 Clare A.
Mock in 2017, and that Clare's death is not a sufficient reason for uncapping the Property's taxable
value.
15. The values for the Property as established by Respondent's Notices of Uncapping (See Petition
Exhibit C, incorporated herein by reference) are:
V-L Burr
Oak Rd
Before
Correction
(SEV)
Before
Correction (TV)
Amount of
Increase/
Decrease
Correction
2018
2019
107300
26150
81150
107300
2020
126700
26646
82692
109338
2021
119600
27019
83849
110868Page 3
Notice of No Valuation Disclosure – Clare Trust – Single Parcel on Burr Oak Rd Page 3 of 3 2022 120500 27910 86616 114526 2023 122000 29305 90947 120252 2024 133800 30770 95494 126264 2025 2026 16. 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). 17. 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 may be 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