Petitioner's Response to Order of Default 24-003355.pdf
Dustin Cupp, Christina Cupp, Petitioners V Township Of Mendon, Respondent · 24-003355-TT
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STATE OF MICHIGAN DEPARTMENT OF LICENSING & REGULATORY AFFAIRS MICHIGAN ADMINISTRATIVE HEARING SYSTEM MICHIGAN TAX TRIBUNAL SMALL CLAIMS DIVISION ______________________ DUSTIN and CHRISTINA CUPP, Petitioners, v MENDON TOWNSHIP, Respondent. MOAHR Docket No. 24-003355 Parcel Nos. 75-010-016-012-00 & 75-010-016-013-00 ______________________________________________________________________________ Thomas K. Dillon (P81136) FOSTER SWIFT COLLINS & SMITH, P.C. Attorneys for Petitioners 1700 East Beltline Avenue NE, Suite 200 Grand Rapids, MI 49525 (616) 726-2258 tdillon@fosterswift.com Dale Hutson Representative for Respondent 60450 Farrand Road Colon, MI 49040 (269) 432-2834 dalehutson@chartermi.net ______________________________________________________________________________ PETITIONERS’ RESPONSE TO ORDER OF DEFAULT Petitioners Dustin and Christina Cupp, by and through their attorneys, Foster Swift Collins & Smith, P.C., for their Response to the Tribunal’s September 22, 2025 Order of Default, state as follows: 1. This case involves Petitioners’ appeal of Respondent’s uncapping of taxable value for Property Parcel Nos. 75-010-016-012-00 and 75-010-016-013-00 (the “Subject Property”). 2. Petitioners appealed the 2025 taxable value uncapping to Respondent’s 2025 March Board of Review.
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3. The 2025 March Board of Review denials were included in the attachments filed with the Petition filed in MTT Docket No. 25-002958. 4. Respondent’s 2025 March Board of Review denials are attached hereto as Attachment 1. WHEREFORE, Petitioners respectfully request that this Tribunal issue an Order curing the default. Respectfully Submitted, FOSTER SWIFT COLLINS & SMITH, PC Attorneys for Petitioners Dated: October 6, 2025 By: ______________________________________ Thomas K. Dillon (P81136) 1700 E. Beltline Ave. NE, Suite 200 Grand Rapids, MI 49525 (616) 726-2258 89494:00001:202014418-1
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ATTACHMENT 1
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Michigan Department of Treasury
Form 818. Page 2
FOR BOARD OF REVIEW USE ONLY
INSTRUCTIONS: Incorporate a copy of this form and the assigned number in the Board of Review minutes.
Parcel Code
Petition Number
010016 013 00
1. ASSESSED VALUE
Disposition by Board of Review. The Board of Review must state the reason for its action below.
Denied
[[]
Assessed Value Changed From:
9,200
10:
Record of Vote - Board or three member committee of board
Chairperson:
YES
NO
Member:
YES
NO
Member:
YES
a.
p
O
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Od
mber:
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On
Initials
—
Reason for Board Action
[J value assessed accurately.
OJ
value adjusted to 50% of Market.
If you disagree with the decision of the Board of Review regarding tentative assessed value, you may appeal that decision by filing a petition with the Michigan Tax Tribunal at
PO Box 30232, Lansing Mi 48908. Commercial Real, Industrial Real, Developmental Real Commercial Personal, Industrial Personal and Utility Personal Property may be
appealed by May 31. Agricultural Real, Residential Real, Timber - Cut Over Real, and Agricultural Personal Property may be appealed by July 31. The petition must be filed on
a Michigan Tax Tribunal for or a form approved by the Michigan Tax Tribunal. Michigan Tax Tribunal forms are available at www michigan gov/taxtrib.
{ 2. TENTATIVE TAXABLE VALUE
Disposition by Board of Review. The Board of Review must state the reason for its action below
9,200
To
XM
Denied
|
Tentative Taxable Value Changed From
Record of Vote - Board or three member committee of board.
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bl
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RERERARE
[J Value adjusted for:
[7] value determined to be accurate.
If you disagree with the decision of the Board of Review regarding tentative assessed value, you may appeal that dacision by filing a petition with the Michigan Tax Tribunal at
P.O Box 30232, Lansing, Mi 48909. Commercial Real. Industrial Real. Developmental Real Commercial Personal, Industrial Personal and Utility Personal Property may be
appealed by May 31. Agncultural Real, Residential Real, Timber - Cut Over Real, and Agricultural Personal Property may be appealed by July 31. The petition must be filed
on a Michigan Tax Tribunal for or a form approved by the Michigan Tax Tribunal. Michigan Tax Tribunal forms are available at www.michigan.gov/taxtib
3. CLASSIFICATION
Disposition by Board of Review. The Board of Review must state the reason for its action below.
O
Denied
O
Classification Changed From:
102
To:
Record of Vote - Board or three member committee of board.
Chairperson:
[] Yes
[1] NO—mms-
Member:
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Member
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[J nome
Reason for Board Action
If you disagroo with the decision of the Board of Review regarding classification_appeal is made by sending Form 2167 to the State Tax Commission. P O Box 30471 Lansing, Mi 48909 by June 30
4. QUALIFIED AGRICULTURAL PROPERTY EXEMPTION
Disposition by Board of Review. The Board of Review must state the reason for its action below.
[J
Exemption Request Denied
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Exemption percent modified from
Record of Vote - Board or three member committee of board
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i
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Member:
YES
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Chairperson:
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Reason for Board Action.
It you disagree with the decision of the Board of Review regarding tentative taxable value you must appeal that decision by filing a petition with the Michigan Tax Tribunal,
P.O. Box 30232 Lansing. Mi
48909 by July 31
The petition must be filed on a Michigan Tax Tribunal form or a form approved by the Michigan Tax Tribunal Michigan Tex Tribunal forms are available at www michigan. govitaxtrib.
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5. Adjournment
Date of Final adjournment of Board of Review
Board of Rt
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-Page 5
Michigan Department of Treasury Form 618. Page 2 FOR BOARD OF REVIEW USE ONLY INSTRUCTIONS: Incorporate a copy of this form and the assigned number in the Board of Review minutes. Parcel Code 010 016 012 00 Petition Number 1. ASSESSED VALUE Disposition by Board of Review. The Board of Review must state the reason for its action below. Denied O Assessed Value Changed From: Record of Vote - Board or three member committee of board Chairperson: [JYes [J no —__ Member [J YES [JNO —__ Member [Jves [J Noe Initials Reason for Board Action [J value assessed accurately. [J value adjusted to 50% of Market. If you disagree with the decision of the Board of Review regarding tentative assessed value, you may appeal that decision by filing a petition with the Michigan Tax Tribunal at P.O Box 30232. Lansing. Mi. 48809 Commercial Real, Industrial Real. Developmental Real Commercial Personal, Industrial Personal and Utility Personal Property may be appealed by May 31. Agricultural Real, Residential Real, Timber - Cut Over Real, and Agricultural Personal Property may be appealed by July 31. The petition must be filed on a Michigan Tax Tribunal for or a form approved by the Michigan Tax Tribunal Michigan Tax Tribunal forms are available at www michigan. gov/taxtrib F 2. TENTATIVE TAXABLE VALUE Disposition by Board of Review. The Board of Review must state the reason for its action below. A Denied Fs Tentative Taxable Value Changed From: 9,200 To Record of Vote - Board or three member comr Fe of board. ) — a ’ “2 Cd C27 g [J no Member: BJ ves [J] no — Member [X] ves F&F voli Chairperson: HX] ves fal Reason for Board Action: 0 Value adjusted for: [T] value determined to be accurate. If you disagree with the decision of the Board of Review regarding tentative assessed value, you may appeal that decision by filing a petition with the Michigan Tax Tribunal at PO Box 30232. Lansing. Mi 48909 Commercial Real, Industrial Real, Developmental Real, Commercial Personal, Industrial Personal and Utility Personal Property may be appealed by May 31. Agricultural Real, Residential Real. Timber - Cut Over Real, and Agricultural Personal Property may be appealed by July 31. The petition must be filed on a Michigan Tax Tribunal for or a form approved by the Michigan Tax Tribunal. Michigan Tax Tribunal forms are available at www. michigan gov/taxtrib. 3. CLASSIFICATION Disposition by Board of Review. The Board of Review must state the reason for its action below. [J oenies [OJ ciassification Changed From 102 To: Record of Vote - Board or three member committee of board Chairperson. [] Yes [J NO—mmms- Member. [1 YES [J NO mms Member: O ves [J noms Reason for Board Action: !t you disagree with the decision of the Aoard of Review regarding classification appeal is made by sending Form 2167 to the State Tax Commission. P.O Box 30471. Lansing. Mi_ 48908 by June 30 4. QUALIFIED AGRICULTURAL PROPERTY EXEMPTION Disposition by Board of Review. The Board of Review must state the reason for its action below O Exemption Request Denied O Exemption percent modified from % To: % Record of Vote - Board or three member committee of board. Chairperson: [] yes [J No Member: [J ves [J no Initials. Reason for Board Action Member: [J] ves [J] NO—— Initials Initials I you disagree with the decision of the Board of Review regarding tentative taxable value you must appeal that decision by filing a petition with the Michigan Tax Tribunal, P.O. Box 30232, Lansing. Mi 48908 by July 31 The petition must be filed on a Michigan Tax Tribunal form or a form approved by the Mich.gan Tax Tribunal Michigan Tax Tribunal forms are available at www michigan govitaxtrib 5. Adjournment Date cf Final adjournment of Board of Review ET Date 3 / 1202 — Vv ur