Flintfields Horse Park LLC.pdf
Flintfields Horse Park LLC, Petitioner V Township Of Acme, Respondent · 25-003095-TT
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STATE OF MICHIGAN GRETCHEN WHITMER DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS MARLON I. BROWN, DPA GOVERNOR LANSING DIRECTOR PROPERTY TAX APPEAL PETITION FORM VALUATION / EXEMPTION / CLASSIFICATION APPEAL Do not use this form to appeal Principal Residence Exemption, Qualified Agricultural Exemption, Special Assessment, or Non-Property tax disputes. Pursuant to Michigan Tax Tribunal Rule (TTR) 279, you MUST submit a copy of the notice giving rise to the appeal (e.g. Board of Review Decision or Notice of Uncapping) with this Small Claims Petition, if applicable. If you do not submit this document, you may be held in default. Section 1: Petitioner’s Contact Information First Name MI. Last Name/Company Name Flintfields Horse Park LLC Mailing Address (No., Street, P.O. Box or Rural Route) 15355 Dehavilland Ct. City or Town State ZIP Code Wellington FL 33414 TT 041-915-3457 E-mail Address (do not enter unless you want MTT to send all correspondence via e-mail) matt@mmg.management Section 2: Petitioner’s Attorney/Authorized Representative’s Contact Information First Name M.I. Last Name Timothy M White rrmieme (= barker Harvey PLC Mailing Address (No., Street, P.O. Box or Rural Route) 901 S. Garfield Ave. Ste. 200 ona ir] 49686 Telephone Number 231 -929-4878 Email Address (do not enter unless you want MTT to send all correspondence via email) twhite@parkerharvey.com Section 3: Subject Property Information How many If you are appealing more than one parcel, are they contiguous or adjoining? parcelsareyou | [(f vest [] No appealing? *If yes, use a multiple parcel form for information regarding any contiguous parcels. **If no, you must file separate appeals for each non-contiguous or non-adjoining parcel or you will be defaulted. Property Address (No., Street, City, ST, ZIP) [If multiple, list first property's address] 6767 Bates Road
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STATE OF MICHIGAN GRETCHEN WHITMER DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS MARLON I. BROWN, DPA GOVERNOR LANSING DIRECTOR Section 4: Issues Being Appealed (check all that apply) [M True Cash and Taxable Value O Poverty Exemption [J Taxable Value Only (calculation) [J Disabled Veterans Exemption 4 Uncapping of Taxable Value [O Eligible Manufacturing Personal Property (ESA) [J Exemption from Taxation (other than the denial of a [J Classification Principal Residence or Qualified Agricultural Exemption) Section 5: Explain the Reason for this Appeal The subject parcels are assessed at greater than 50% of their respective true cash values. The taxable and assessed values for 2025 represent a 42.6% premium above the arms' length purchase price Petitioner paid for the parcels, cumulatively, in October 2024. Petitioner also believes that the property is eligible for adjustment and reduction of the taxable value (re-capping) under MCL 211.27a(8). Section 6: Jurisdictional Issues Year(s) you are appealing: 2025 Did you protest the assessment at a Board of Review (BOR)? []] Yes [ml] No If Yes, check which BOR you attended AND attach the BOR decision: [i] March [| July O December If No, check the applicable reason(s): O Not required to attend Od Assessment Change Notice was not received by Petitioner Od Appealing a purported Clerical Error or Mutual Mistake of Fact (if yes, include explanation in Section 5) Od Appealing within 35 days of State Tax Commission Order Appealing within 35 days of receipt of Notice of Uncapping
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STATE OF MICHIGAN GRETCHEN WHITMER DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS MARLON I. BROWN, DPA GOVERNOR LANSING DIRECTOR Section 7: Valuation Information “use the multiple parcel form for additional, contiguous parcels. Parcel Identification Number: 28-01-013-026-01 Classification of Property: Real Personal (check one) Agricultural Commercial Industrial Residential Timber-Cutover Developmental Utility (check one) Current Assessed Value (also known as State Equalized Value) as established by the BOR: 403000 Current Taxable Value as established by the BOR: 403000 What do you believe is the fair market value (also known as True Cash Value)? 561836 Multiply the True Cash Value by .5 and enter here. This is your contention of Assessed Value. 280918 If you believe the Taxable Value differs from your contention of Assessed Value, enter your contention of Taxable Value. 44478 Section 8: Classification Information *Only the MI Dep't of Treasury may appeal this issue to the Tribunal* Parcel Identification Number: Current Classification of Property as established by Board of Review: Real Personal (check one) 7 Agricultural Commercial Industrial Residential Timber-Cutover Developmental Utility (check one) What do you believe is the property’s classification? Real Personal (check one) O Agricultural Commercial Industrial Residential Timber-Cutover Developmental Utility (check one) Ifimproved property, how is the property currently being used? Ifimproved property, for what use was the property designed?
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STATE OF MICHIGAN GRETCHEN WHITMER DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS MARLON I. BROWN, DPA GOVERNOR LANSING DIRECTOR MULTIPLE PARCEL ATTACHMENT TO PETITION FORM VALUATION APPEAL Petitioner’s Contact Information: First Name/Company Name M.1. Last Name Flintfields Horse Park LLC Valuation Information: Parcel Number: 28-01 -01 3-026-02 Classification of Property: Real Personal (check one) “ Agricultural Commercial Industrial Residential Timber-Cutover Developmental Utility (check one) Current Assessed Value (also known as State Equalized Value) as established by the Board of Review: 178900 Current Taxable Value as established by the Board of Review: 178900 What do you believe is the fair market value (also known as True Cash Value)? 238143 Divide the fair market value by 2 and enter here. This is your contention of Assessed Value (also known as State Equalized Value). 119072 If your contention of Taxable Value differs from your contention of Assessed Value, enter your contention of Taxable Value here. 45204 Valuation Information: Parcel Number: 28-01 -01 3-026-03 Classification of Property: Real Personal (check one) [i O Agricultural Commercial Industrial Residential Timber-Cutover Developmental Utility (check one) Current Assessed Value (also known as State Equalized Value) as established by the Board of Review: 274200 Current Taxable Value as established by the Board of Review: 274200 What do you believe is the fair market value (also known as True Cash Value)?
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STATE OF MICHIGAN GRETCHEN WHITMER DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS MARLON I. BROWN, DPA GOVERNOR LANSING DIRECTOR Fee Information Does the subject property have a Principal Residence Exemption of at least 50% as of the date of the filing of this petition? O Yes i) No Are you appealing ONLY the denial of a Poverty Exemption or Disabled Veterans Exemption? J ves [| No If you answered yes to either or both of the above questions, you are not required to pay any filing fees. The filing fee is based on the greater of the State Equalized Value or Taxable Value in contention. If you are appealing more than one parcel, the parcel with the highest State Equalized Value or Taxable Value in contention will be used to determine your filing fee, plus $25.00 will be added for each additional parcel being appealed, not to exceed a total filing fee of $1,000. If your property is residential property (see MCL 205.762) and the State Equalized Value or Taxable Value in contention is: Filing Fee is: $100,000.00 and under $125.00 $100,000.01 to $500,000.00 $200.00 $Over $500,000.00 $300.00 If your property is NOT residential property (see MCL 205.762) and the State Equalized Value or Taxable Value in contention is: Filing Fee is: $100,000.00 and under $250.00 * Plus $25.00 for each additional parcel, as indicated above. If your property is NOT residential property and the State Equalized Value or Taxable Value in contention is $100,000.01 or greater the appeal does not qualify for Small Claims. Therefore, an Entire Tribunal petition must be filed. Slane. £ / / ad EA ) SE Ist /h oid | ZZ i
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03/24/2025 11:41 AM 2025 BOARD OF REVIEW DECISION FROM DAWN KUHNS ASSESSOR ACME TOWNSHIP 6042 ACME RD WILLIAMSBURG MI 49690 NAME AND ADDRESS OF OWNER OR PERSON NAMED ON ASSESSMENT ROLL: PROPERTY IDENTIFICATION: (Parcel Code required. Property address and legal description optional.) 2801-013-026-01 6767 BATES RD ry LLC PARCEL A:PART OF SE 1/4 SEC 30 T28N ROW BEG AT S 1/4 LO a CNR SEC 30 TH N 00 DEG 19'52" W 1572.70 TH N 89 DEG 36'12" E 802.42' TH S 00 DEG 23'03" E 1575.70' TH S 89 DEG 49'06" 803.89' TO POB SPLIT ON 08/12/2002 FROM 01-013-026- 00; "HIS PROPERTY IS CLASSIFIED AS 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 2801-013-026-01 They have made the following determination based on the information you supplied. Board of Review Comments: UNDER MCL 205.737(3), “THE PETITIONER HAS THE BURDEN OF PROOF IN ESTABLISHING THE TRUE CASH VALUE OF THE PROPERTY” AND “THIS BURDEN ENCOMPASSES TWO SEPARATE CONCEPTS: (1) THE BURDEN OF PERSUASION” AS WELL AS (2) “THE BURDEN OF GOING FORWARD WITH THE EVIDENCE". IN THIS PROTEST THE BOARD DETERMINED THAT THE OWNER DID NOT MEET THE BURDEN PROVING THE ASSESSED VALUE OF THE SUBJECT PROPERTY EXCEEDS 50% OF MARKET VALUE, NO EVIDENCE WAS SUPPLIED. ADDITIONALLY, THE BOARD DETERMINED THAT THE OWNER DID NOT MEET THE BURDEN OF PERSUASION. [2025 ORIGINAL ASSESSED VALUE 403,000 ] [2025 "BOARD OF REVIEW" ASSESSED VALUE 403,000 (If the above amounts are the same, no revisions have occured) [2025 ORIGINAL TAXABLE VALUE 403,000 [2025 "BOARD OF REVIEW" TAXABLE VALUE 403,000 [2025 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
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03/24/2025 11:41 AM 2025 BOARD OF REVIEW DECISION FROM DAWN KUHNS ASSESSOR ACME TOWNSHIP 6042 ACME RD WILLIAMSBURG MI 49690 NAME AND ADDRESS OF OWNER OR PERSON NAMED ON ASSESSMENT ROLL: FLINTFIELDS HORSE PARK LLC 15355 DEHAVILLAND CT WELLINGTON FL 33414 PROPERTY IDENTIFICATION: (Parcel Code required. Property address and legal description optional.): 2801-013-026-02 BATES RD Property exempt from Ad Valorem taxes and assessed on the Special Act Roll pursuant to PA 261 of 2003 expiring 12/30/2025. PARCEL B: PART OF SE 1/4 SEC 30 T28N R9W BEG AT S 1/4 CNR SEC 30 COM AT S 1/4 CNR SEC 30 TH N 89 DEG 49'06" E 803.89' TO POB TH N 00 DEG 23'03" W 770' TH N 89 DEG 49'06" E 350' TH S 00 DEG 23'03" E 770' TH S 89 DEG 49'06" W 350' TO POB SPLIT ON 08/12/2002 FROM 01-013-026-00; "HIS PROPERTY IS CLASSIFIED AS 402 (RESIDENTIAL-VACANT) 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 2801-013-026-02 They have made the following determination based on the information you supplied. Board of Review Comments: UNDER MCL 205.737(3), “THE PETITIONER HAS THE BURDEN OF PROOF IN ESTABLISHING THE TRUE CASH VALUE OF THE PROPERTY” AND “THIS BURDEN ENCOMPASSES TWO SEPARATE CONCEPTS: (1) THE BURDEN OF PERSUASION” AS WELL AS (2) “THE BURDEN OF GOING FORWARD WITH THE EVIDENCE". IN THIS PROTEST THE BOARD DETERMINED THAT THE OWNER DID NOT MEET THE BURDEN PROVING THE ASSESSED VALUE OF THE SUBJECT PROPERTY EXCEEDS 50% OF MARKET VALUE, NO EVIDENCE WAS SUPPLIED. ADDITIONALLY, THE BOARD DETERMINED THAT THE OWNER DID NOT MEET THE BURDEN OF PERSUASION. [2025 ORIGINAL ASSESSED VALUE 178,900 ] 2025 "BOARD OF REVIEW" ASSESSED VALUE 178,900 (If the above amounts are the same, no revisions have occured) [2025 ORIGINAL TAXABLE VALUE 178,900 | [2025 "BOARD OF REVIEW" TAXABLE VALUE 178,900 [2025 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
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03/24/2025 11:41 AM 2025 BOARD OF REVIEW DECISION FROM DAWN KUHNS ASSESSOR ACME TOWNSHIP 6042 ACME RD WILLIAMSBURG MI 49690 NAME AND ADDRESS OF OWNER OR PERSON NAMED ON ASSESSMENT ROLL: PROPERTY IDENTIFICATION: (Parcel Code required. Property address and legal description optional.) 2801-013-026-03 6833 BATES RD To Te aR LARK. LLC PARCEL C:PART OF SE 1/4 SEC 30 T28N ROW COM AT'S 1/4 Sel OF or LAND CNR SEC 30 TH N 89 DEG 49'06" E 803.89' TH N 00 DEG 2303" W 770' TO POB TH N 00 DEG 23'03" W 805.70' TH N 89 DEG 36'12" E 350' TH S 00 DEG 23'03" E 807.01' TH S 89 DEG 49'06" W 350' TO POB SPLIT ON 08/12/2002 FROM 01-013-026-00; ‘HIS PROPERTY IS CLASSIFIED AS 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 2801-013-026-03 They have made the following determination based on the information you supplied. Board of Review Comments: UNDER MCL 205.737(3), “THE PETITIONER HAS THE BURDEN OF PROOF IN ESTABLISHING THE TRUE CASH VALUE OF THE PROPERTY” AND “THIS BURDEN ENCOMPASSES TWO SEPARATE CONCEPTS: (1) THE BURDEN OF PERSUASION” AS WELL AS (2) “THE BURDEN OF GOING FORWARD WITH THE EVIDENCE". IN THIS PROTEST THE BOARD DETERMINED THAT THE OWNER DID NOT MEET THE BURDEN PROVING THE ASSESSED VALUE OF THE SUBJECT PROPERTY EXCEEDS 50% OF MARKET VALUE, NO EVIDENCE WAS SUPPLIED. ADDITIONALLY, THE BOARD DETERMINED THAT THE OWNER DID NOT MEET THE BURDEN OF PERSUASION. [2025 ORIGINAL ASSESSED VALUE 274,200 [2025 "BOARD OF REVIEW" ASSESSED VALUE 274,200 | (If the above amounts are the same, no revisions have occured) [2025 ORIGINAL TAXABLE VALUE 274,200 [2025 "BOARD OF REVIEW" TAXABLE VALUE 274,200 | [2025 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
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Payment Receipt Application: Merchant: Merchant City/State: Merchant Location Code: Payment Status: Result Message: Confirmation Number: Payment Date: Posting Date: Billing Information: Payment Amount: Card Type: Account #: Authorization Code: Method: Michigan Tax Tribunal - 8023112272 Michigan Tax Tribunal Dimondale, MI 00001 Settled Payment completed and settled successfully. 25073035276162 07/30/2025 07/30/2025 Robert Parker 901 W Nakoma Dr. Traverse City, MI 49686 2319294878 twhite@parkerharvey.com 250.00 USD VISA X00 Not Present