Granum Farms LLC.pdf

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

← View full record

Text extracted from the reviewed PDF, organized by page. OCR and reading order may contain errors; confirm details in the PDF below.

CEIVED 

FEB 0 4 2026 

State or Mictigan MICHIGAN TAX TRIBUNAL 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

PROPERTY TAX APPEAL PETITION FORM 

VALUATION / UNCAPPING 

Do not use this form to appeal Classification, Principal Residence Exemption, Qualified Agricultural Exemption, Other 

Exemptions, Special Assessments, or Non-Property tax disputes. 

Pursuant to Tax Tribunal Rule (TTR) 279, you MUST submit a copy of the notice giving rise to the appeal (i.e., Board of 

Review Decision or other notice) with this petition, if applicable. 

If you do not submit this document, you may be held in 

default. 

Section 1: Petitioner’s Contact Information 

First Name 

M.I. 

Last Name/Company Name 

Crovum 

Foams 

, LIC. 

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

G31 Tusspario 

+20. 

City or Town 

State 

ZIP Code 

(MONT 

MT 

yg003 

Telephone Number 

SH 929- ALY 

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

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

First Name 

XK, 

M.L 

Last Name 

orALD 

£ 

Scudbman 

Firm Name (if any) 

Quer 

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

631 

Twrs IRENE: 

£0) 

- 

City or Town 

State 

ZIP Code, 

— 

Armor 

Mr 

Y3005 

Telephone Number 

Sh 929-3964 

Emall Address (do not enter unless you want MTT to send all correspondence via emall) 

Section 3: Subject Property Information +use the multiple parcel form for additional, contiguous parcels. 

How many parcels are you 

If you are appealing more than one parcel, are they contiguous or adjoining? 

appealing? 

[1 Yes* 

No** 

i) 

**If No, you must file separate appeals for each parcel 

Property 

Address (No., Street) 

a 

"asi 

Lawl) 

= Gould Rd. 

- Seerron 33 

City or Town 

County 

os 

State 

ZIP 

Code 

3 

Beairo Towsym 

ST (Law 

Mz | Y%0a3

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON |. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

Section 4: Check which of the following you are appealing (check all that apply) 

[J True Cash and Taxable Value 

x Taxable Value Only (calculation) 

RX Uncapping of Taxable Value 

Section 5: Explain the Reason for this Appeal 

We 

pesehesed 

the prope 

on 

Mach 

4), 3025. 

We 

hove. 

o Frempled 

fo 

ove code [3 

Ba 260 secappirg 

) gon 

boc 4 

1999 , when the popes iy wes fransfered Som Ih Ruth Scot 

Tiwst fo 

the 

Bohpet Fame 

Tru? 

The Berlin Top. 

Assessor 

aid 

the 

0AoR 

hove 

i 

eo ps. 

may 

£4. 

60 i 

7 a 

fe 

Ve 

heliece that Le 

ose requests 

IES olowed 

Decanse of 

an os fice wiitlen 

by 

Huson 

Phe 

5,08 the Vas pom Lew Erem 

in +he Septem bey 

14,2004 

[$Swe 

o 

"Michigan 

Fain 

News", 

We have incloded 

copy 

of the gic fic fe. We sles fed with he 

[de end have celled 4hay value 

Soqued Sox evety yer 

Uxing 

+ 

hed Qrven yeans 

(pr tate, 

fo ceach 

« 4063S TV o $390, 694 

The cottent TV Lor 

9095 

(5 $199,590. 

Section 6: Jurisdictional Issues 

Did you protest the assessment at a Board of Review (BOR)? M Yes 

[0] No 

If Yes, check which BOR you attended: [] March 

O July 

[a] December 

If No, please check the applicable reason(s): 

O Not required to attend 

Appealing a purported Clerical Error or Mutual Mistake of Fact (If yes, include explanation in Section 5) 

Appealing within 35 days of State Tax Commission Order 

0 Appealing within 35 days of receipt of Notice of Uncapping 

[J other 

If you checked “other” above, explain:

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 Number: 

03-033 

- 3002-010 ($p)it Lim 744-033-3002. aon 

on 

1-11-002k) 

Classification of Property: 

Real [d 

Personal [J (check one) 

Agricultural 

4 

Commercial 0 

Industrial 

0 

Residential 0 

~~ Timber-Cutover J 

Developmental [J 

Utility 

OJ (check one) 

Assessed Value (also known as State Equalized Value) established 

Toxablogatis established by the Board of Review: 

by the Board of Review: 

194, 160 

fhe) y 5%6 

What do you believe Is the 

falr market value (also known as true cash value)? 

3%. 200 

What do you believe is "2 assessed value? (multiply true cash 

What do you oo the taxable value? (cannot exceed 

value by .5) 

) qv) 

) lee 

assessed value) 

90. 4 90 

Fee Information 

Does the property have a Principal Residence Exemption of at least 50% as of the date of the filing of this petition for all tax years at 

Issue? 

O Yes 

Mm No 

If you answered yes to the above question, you are not required to pay any filing fees. 

If the property does not have a Principal Residence Exemption of at least 50% as of the date of the filing of this petition for all tax years at 

Issue, the filing fee Is based on the greater of the State Equalized Value or Taxable Value in dispute. 

If you are appealing more than one 

parcel, the parcel with the highest State Equalized Value or Taxable Value In dispute 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 $1,000.00 

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 

$1256.00 

$100,000.01 to $500,000.00 

$200.00 

$Over $500,000.00 

$300.00 

If the property Is 

NOT residential property (see MCL 205.762) and 

the State Equalized Value or Taxable Value in contention Is: 

Filling Fee Is: 

$100,000.00 and under 

$250.00 

* Plus $25.00 for each additional parcel, as Indicated above. 

If the property Is NOT residential property and the State Equalized Value or Taxable Value in dispute Is $100,000.01 or greater the 

appeal does not qualify for Small Claims. Therefore, an Entire Tribunal petition must be filed. 

Signature *required 

Petitioner or 

Attorney/Authorized Rgpresentatiyg’s Sighature: 

Ist 

21 7) A 

pe 

4 

nr 

— 

7 

of #

pa Erhibit a 

i 

\ 

Michigan Department of Treasu 

: 

3676 (Rev. 3-10) 

i 

This form is issued under authority of PA. 260 of 

2000 and P.A. 378 of 2006. Filing is mandatory. 

Affidavit Attesting that Qualified Agricultural Property or Qualified Forest 

Shall Remain Qualified Agricultural Proper 

INSTRUCTIONS: This form must be filed to claim that a transfer of property is not a statutory transfer of ownership because the 

property will continue to be qualified agricultural or qualified forest property. This form must be filed with the register of deeds for the 

county 

in which the qualified agricultural property is located and then with the assessor of the local tax collecting unit where this 

property is located. 

1. Street 

Address of Property 

- 

d 

, x 

2. County 

™ 

7 

/ 

R 

aten F 

Laud 

Gow! 

i 

NG 

5. Ula 1 

3. City/Township/Village Where Real Estate is Located 

- 

y 

5 

. 

oc 

lin 

(Jcity 

[Township 

[[]. village 

4. Name of Property Owner(s) (Print or Type) 

5. Property ID Number (from Tax Bill or Assessment Notice) 

— 

& 

. 

Ganwum pms, Tio. 

7407 - 033-3008 - 010 

. 

|6. Legal Description (Legal description is required; attach additional sheets if 

7. Percentage of This Property Which is Currently and Will Remain Qualified 

necessary) 

~ 

J 

FY 

Agricultural Property (#7 does not apply 

to the Qualified Forest Program) 

See otloche dy iahnnt 

{ 

py 

1009, 

. 

[2) 

8. Daytime Telephone Number 

=, 

. 

5 

pn 

9. E-mail Address 

) 

’ 

S%6-929- 9964 

; 

Hos stata x & Naw 90. EO 

CERTIFICATION & NOTARIZATION (Notarizatian necessary for recording with Register of Deeds): 

oN 

TESTE 

1 certify that the information abpve is true and complete to the best of my knowledge. 

| further certify that the propery MESES HE 

affidavit curresfly is and 

ill séhain a agricultural or qualified forest property. 

Hosier tr 

Signed 

V7/7) 

Z- 

Sn r 

gy 

ic 

or’ 

] 

Expires 

Name (Print or Type) &es guy 

£. S77 40.9850 

i 

My Cammlialen SPC , 

Tite ___ Ow iviz2 

- 

Acting¥n'the 

County 

of 

Must be signed by owner, partner, corporate 

‘ 

Notary Public, er 

he 

3 

officer, or a duly authorized agent. 

County of (o LrCe 

FE 

ia 

State of Mirkh ian 

My commission expires: “2/1 [2 < 

; 

Acting in the County of 

L A224 

County of Landes 

Acknowledged before me this 25 

Drafter's Name 

day of 

_\Js\ erwin 

es 

CADIS 

-Drafter's Address 

By_Zonodd Siroornonn 

Pp

ArT Acymers +7 

Legal description: The real property affected by this Certificate of Trust is real property owned by the Trust 

located in the Township of Berlin, County of Saint Clair, State of Michigan, more particularly described as: 

Parcel 1: A parcel of land located in the Southeast 1/4 of Section 33, Town 6 North, Range 13 East, Berlin 

Township, St. Clair County, Michigan, and being more particularly described as follows: Commencing at the 

East 1/4 Corner of said Section 33, thence Due West, 666.22 feet along the East-West 1/4 line of Section 33 

to the Point of Beginning; thence South 00 degrees 37 minutes 51 seconds West 2,661.37 feet to a point on 

the South line of said Section 33 and a point that is located North 89 degrees 08 minutes 23 seconds West, 

665.51 feet from the Southeast Corner of said Section 33; thence along said South line of Section 33, North 

89 degrees 08 minutes 23 seconds West, 1,331.02 feet; thence North 00 degrees 36 minutes 05 seconds 

East 2,108.50 feet; thence Due East, 418.06 feet; thence North 00 degrees 36 minutes 05 seconds East, 

532.87 feet to a point on the East-West 1/4 line of said Section 33; thence along said Eat-West 1/4 line, Due 

East, 914.38 feet on to the Point of Beginning. 

+ tax id: 09-033-3002-010)

01/07/2026 

~ 

Valuation Report 

02:58 

PM 

Eh 

i hit 

/ 

3 

DB: 

Berlin Twp 2026 

74-09-033-3002-010 

2026 

Est. 

T.C.V. 

GRANUM FARM LLC 

Property Class: 

102 

GOULD 

RD 

Map 

#: 

449/450 

BERLIN 

ALLENTON, 

MI 

48002 

Land Value Estimates 

for Land Table 101.101 AG./ 

V. 

AG. 

* 

Factors 

* 

Description 

Frontage 

Depth 

Front 

Depth 

Rate 

%Adj. 

Reason 

Value 

ACRES TABLE 

75.942 Acres 

5,112 

100 

388,160 

75.94 

Total 

Acres 

Total 

Est. 

Land Value 

= 

388,180 

2026 

Est. 

T.C.V. 

09-033-3002-010 

=; 

388,180 

Est. 

TCV/Total 

Floor Area 

= 

0.00, 

Most 

recent 

sale 

05/07/2025 

for 

0 

2025 Assessed 

MBOR 

S.E.V. 

Base 

for 

Cap 

IRM 

194,100 

194,100 

194,100 

122,586 

2.70 

2026 

New 

Eg. 

Adjustment 

Loss 

Additions 

Tax Adjustment 

Losses 

0 

0 

0 

0 

3,309 

0 

2026 Assessed 

MBOR 

S.E.V. 

Capped 

->Taxable<- 

PRE/MBT 

194,100 

194,100 

194,100 

125,895 

125,895 

125,895

hibit 

Fail 

www.michiganfarmnews.com 

September 15,2016 

| MICHIGAN 

FARM NEWS 

15 

LAW OF 

R W 

THE LanD 

FX 

Don’t forget the 

form when you buy 

the farm 

BY AARON PHELPS 

Farmland is bought and sold every 

day in Michigan, and often without any 

thought of a short form known as Form 

3676 ("Affidavit Attesting that Agricul- 

tural Property Shall Remain Agriculture 

Property”). This form, while relatively 

simple, can have a big impact the prop- 

erty taxes that are paid. 

Setting Form 3676 aside for the mo- 

ment, real property taxes in Michigan are 

calculated based on the taxable value 

of the property. Taxable values may not 

increase more than an inflation rate or 5 

percent, whichever is lower. Often, the 

property's true market value grows faster 

than the taxable value (especially if the 

property has development potential), lead- 

ing to favorable tax treatment. But when 

the property is sold, the taxable value is 

“uncapped” and can be readjusted based 

on the true market value of the property 

(which is often the sale price). 

This increase in taxable value upon 

transfer was especially burdensome to 

farmers, leading the Legislature to create 

the qualified agricultural property exemp- 

tion in 2000. The exemption provides that 

a transfer of qualified agricultural property 

does not constitute a “transfer of owner- 

ship” if the owner of the property files an 

affidavit with the local tax assessor and 

the register of deeds, attesting that the 

qualified agricultural property will remain 

qualified agricultural property. This af- 

fidavit is now contained in a form known 

as Form 3676. 

Take, for example, an 80-acre farm that 

has a taxable value of $100,000 and is 

sold for $400,000. Absent the filing of 

Form 3676, the property's taxable value 

would be uncapped and likely reset at 

$200,000 (half of the fair market value), 

but because of Form 3676, the taxable 

value will remain $100,000, subject only 

to inflation increases. 

So what happens if the buyer fails to 

file the form, even though he intends 

to keep the property in agricultural use? 

Fortunately, this error can be corrected on 

prospective basis if Form 3676 is later filed 

by the property owner. 

State law requires assessors to “revise” 

the current year’s taxable value to the value 

the property “would have had if there had 

been no transfer of ownership. 

. 

. ". 

The only requirements for recapping the 

property's taxable value are that the prop- 

erty (1) has been “qualified agricultural 

property” without interruption since 1999, 

and (2) that the owner files an affidavit 

with the local assessor. 

While the statute allows for “re- 

capping”, it does not allow the taxpayer 

reimbursement for any property taxes 

paid during the prior years, illustrating the 

importance of timely filing of the form. 

But what if someone buys a farm, fails 

to file the affidavit (resulting in uncap- 

ping) and then sells the property to 

another farmer? So long as the current 

owner (even if the second owner since un- 

capping) files the affidavit, the Michigan 

Tax Tribunal has held that the property's 

taxable value should be re-capped based 

on the previous taxable value. This conclu- 

sion is not without controversy, and some 

assessors assert (contrary to the statute) 

that each successive owner must file the 

affidavit in order to achieve a re-capping. 

One last point: The above assumes the 

buyer intends to keep the property in agri- 

cultural production. If that is not the case, 

then the form should not be used. If the 

form is filed, but the property later loses 

its status as qualified agricultural property 

(by development, for example), the owner 

of the property has to repay the accrued 

benefits from the lower taxable value for 

up to the previous seven years. 

Phelps is a partner with Varnum LLP 

focusing on Michigan farms and agri- 

business. He also writes a bi-monthly 

agriculture law newsletter. 

LOCAL FARM NEWS 

DELIVERED MONDAY-FRIDAY 

SCAN TO SUBSCRIBE 

http://tinyurl.com/MENsubscribe

q 

01/07/2026 

02:45 

PM 

7409-033-3002-000 

Property Address: 

BREWER SCOTT 

K 

1490 MILL RACE 

ROCHESTER MI 

48306 

2013 

TAXABLE 

115,609 

BOR/MTT 

115,609 

ASSESSED 

\ olb 119,700 

BOR/MTT 

: 

119,700 

PRE/MBT 

% 

75.0000 

BOR/MTT 

75.0000 

SCHOOL 

44020 

SUM TAXES 

1,309.44 

SUM INTRST 

78.57 

SUM PAID 

0.00 

SUM PMT DATE 

/ 

dA 

SUM RECPT NO 

WIN 

TAXES 

2,939.41 

WIN 

INTRST 

29.39 

WIN 

PAID 

0.00 

WIN PMT DATE 

/ 

7 

WIN RECPT NO 

VIL TAXES 

0.00 

VIL INTRST 

0.00 

VIL 

PAID 

0.00 

VIL PMT DATE 

/ 

VIL RECPT NO 

1699 kl 

AV £3,945 

TV 633710 

\o\o 

WN ih 

Scott Trot 

Exh Rif 4h 

15157 GOULD RD 

2012 

2011 

112, 900 

138, 800 

112,900 

138,800 

193112, 900 (-037138, 800 

112,900 

138,800 

75.0000 

75.0000 

75.0000 

75.0000 

44020 

14020 

1,278.76 

1,572.11 

0.00 

94.33 

1,278.76 

0.00 

09/04/2012 

/ 

/ 

00000611 

2,900.67 

3,386.49 

29.01 

33.86 

0.00 

0.00 

/ 

/ 

0.00 

0.00 

0.00 

0.00 

0.00 

0.00 

/ 

/ 

oy 

| 

omi’Y 

For 

Ee 

9-000 

09 

AV 

95.076 

ou 

bbl? 

History 

Info Printout 

FOR BERLIN TOWNSHIP 

TAX HISTORY 

2010 

2009 

2008 

2007 

150,900 

189,500 

190,300 

211,351 

150,900 

L919 189,500 

190,300, 

p73211,351 

LO\ 1150. 900 

718s. 300 1094100" 300 

rib 

150,900 

189,500 

190,300 

218,444 

75.0000 

75.0000 

75.0000 

75.0000 

75.0000 

75.0000 

75.0000 

75.0000 

44020 

44020 

44020 

44020 

1,709.16 

2,146.37 

2,155.43 

2,393.86 

102.55 

0.00 

0.00 

0.00 

1,811.71 

2,146.37 

2,155.43 

2,393.86 

02/14/2011 

09/14/2009 

09/08/2008 

08/16/2007 

00001675 

00002648 

00000625 

00000325 

3,637.02 

4,439.65 

4,336.39 

4,312.57 

0.00 

0.00 

0.00 

0.00 

3,637.02 

4,439.65 

4,336.39 

4,312.57 

02/14/2011 

02/08/2010 

12/29/2008 

12/20/2007 

00001304 

00002845 

00000417 

00000264 

0.00 

0.00 

0.00 

0.00 

0.00 

0.00 

0.00 

0.00 

0.00 

0.00 

0.00 

0.00 

/ 

/ 

7 

& 

/7 

7 

Seat? K 

3cewef” 

Bsewer 

139, 

aeel 

|,637 

200] 

GQ 

09 

jv 17°. AY 

4v 157.049 

114, 044 

HV 

145.743 

2006 

2005 

203,810 

197,300 

203,810 

197,300 

1937516, 

434 1033574" 14a 

218, 444 

218, 444 

75.0000 

100.0000 

75.0000 

100.0000 

44020 

44020 

1,946.58 

1,534.10 

0.00 

0.00 

1,946.58 

1,534.10 

07/13/2006 

07/14/2005 

00001713 

00000064 

4,522.90 

3,806.56 

0.00 

0.00 

4,522.90 

3,806.56 

01/04/2007 

12/29/2005 

00002059 

00000559 

0.00 

0.00 

0.00 

0.00 

0.00 

0.00 

/ 

7 

/ 

Bees 

lots 

ya aie 33% 

rv 

4, 531 

Page: 

2/2 

DB: 

1033 

~ 

Baewers 

= 

2008 1.003 9007 

IY 

ab; 137 

193,269 

Ber25 

>

Exhibit £ 

Page 3 

The following is a listing of the inflation rate multi 

"Headlee" calculations since the start of Proposal A. 

pliers used in the Capped Value and 

Year 

IRM 

1995 

1.026 

1996 

1.028 

1997 

1.028 

1998 

1.027 

1999 

1.016 

2000 

1.019 

2001 

1.032 

2002 

1.032 

2003 

1.015 

2004 

1.023 

2005 

1.023 

2006 

1.033 

2007 

1.037 

2008 

1.023 

2009 

1.044 

Year 

IRM 

2010 

0.997 

2011 

1.017 

2012 

1.027 

2013 

1.024 

2014 

1.016 

2015 

1.016 

2016 

1.003 

2017 

1.009 

2018 

1.021 

2019 

1.024 

2020 

1.019 

2021 

1.014 

2022 

1.033 

2023 

1.05 (Capped Value) 

1.079 (Headlee) 

203 

1.05 

03S 

[E31 

q026 

1.637

TV 

chr 

Ce nef 

7ll 63,370 4 109 

Lith Sit Tivat 

64, 314+ 1.033 

66690 

+ |.033 

Bobo of Fam ly Teva 

Seot + K. 

B coer 

67113 

* los 

31 

69 905 

* 1.0933 

L,Y 

+ L033 

is 

51 

73.053 

+ \.033 

ns, g63 

+ 03 

| 

73,255 +033 

$0,055 + (0M 

E5878 

+ 

997 

835.337 

+ Lo) 

36,173 

+ a3 

NS 

4 1.09 

q9),233 

+ 

1-elb 

99. 

113 

x 

1.0/6 

id 

94,797 

+ 1003 

Q01b|[ 

94,479 

+ 1ooT 

| 

3011 

725,330 

+ 9) 

| 

20/3 

77.339 

+ Loy 

i 

| 

24019(| 

99, 646% 

+ 1019 

od 

Bl 

036) 

4 

lord 

) 

MN

MaewZ 

IN

gn Ww. ormw

TI 

5 5122

← View full record