26-000030.pdf
5555 Arnold, LLC, Petitioner V Township Of Acme, Respondent · 26-000030-TT
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RECEIVED FEB 0 4 2026 LYNCH LAW MICHIGAN TAX TRIBUNAL ATTORNEYS AND COUNSELORS AT LAW 934 E. Eighth Street Traverse City, MI 49686 Deborah Lynch, Esq. Phone: (231) 922-2690 John Patrick Lynch, Esq.* Fax: (231) 922-0236 *Also admitted in the State of Illinois Email: deb@lynchlawtc.com Jjohn@lynchlawtc.com February 2, 2026 Via UPS Overnight Delivery Lid a Department of Licensing and Regulatory Affairs me LY 1 Mail Services Attn: Michigan Tax Tribunal 2407 N. Grand River Avenue Lansing, MI 48906 Re: 5555 Arnold, LLC v Township of Acme Michigan Tax Tribunal Small Claims Division, File No. 26-000030 Dear Sir/Madam, Our office represents the interest of 5555 Arnold, LLC, Petitioner in the above-mentioned matter. Enclosed, please find a Motion for Reconsideration, Exhibits, Appearance and Proof of Mailing to Acme Township. I have also enclosed a check in the amount of $25.00 for the motion filing fee. If you have any questions or need anything further from our office, please feel free to contact our office. Thank you for your help in this matter. Sincerely, LYNCH LAW
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STATE OF MICHIGAN GRETCHEN WHITMER DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS MARLON I. BROWN, DPA GOVERNOR LANSING DIRECTOR 5555 Arnold, LLC , MICHIGAN TAX TRIBUNAL , Petitioner(s) Vv MTT Docket No. 26-000030 Acme Township Respondent(s) APPEARANCE Please type or neatly print the name and contact information for the attorney or authorized representative: 1. Full name (first, middle initial, last) 2. Bar License # (if applicable) John P. Lynch P 3. Firm Name (if applicable) Lynch LAw 3. Address gs E gth St, Traverse City, MI 49686 4. Telephone No. 5. E-mail Address 231-922-2690 john@lynchlawtc.com 1. | appear on behalf of 5555 ARNOLD, LLC as [/] attorney or] authorized representative. a SE Attorney7Representative signature John P. Lynch, Esq. [Print/type name of person signing]
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STATE OF MICHIGAN DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS LANSING 5555 ARNOLD, LLC, PETITIONER, MICHIGAN TAX TRIBUNAL SMALL CLAIMS DIVISION \Y MTT DOCKET No. 26-000030 TowNSHIP OF ACME, RESPONDENT. John P. Lynch, Esq. (P73571) Lynch Law Attorney for the Petitioner 934 E. 8" Street Traverse City, MI 49686 (231) 922-2690 MOTION FOR RECONSIDERATION Now COMES, Petitioner, 5555 Arnold, LLC, a Michigan limited liability company, by and through their attorney of record, John P. Lynch, Esq., of LYNCH LAW, and does hereby move to this Honorable Tribunal for a Motion of Reconsideration Pursuant to R792.10261 of this Tribunal’s Order of Dismissal. 1. Petitioner respectfully requests that this Honorable Tribunal reconsider its administrative Order of Dismissal and reinstate the case to be heard in the small claims division, pursuant to R792.10261. PROCEDURAL BACKGROUND
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Motion for Reconsideration Page 2 3. Petitioner claimed that the 2025 Notice of Assessment that was produced by Acme Township was improper because: a. It provided misleading information, specifically stating “Market Reason” for the change in taxes (when in fact the change in the taxation was due to the removal of the Qualified Agricultural Property Exemption); b. That it failed to provide a clear statement of reasons of why the exemption is being removed; see further MDT Form 1019, Section 6 and MCL 211.7ee; and c. That the removal of the exemption was in error, as the property still was used for agricultural purposes pursuant to MCL 211.7dd and MCL 324.3610. 4. Petitioner argued that a Notice of Assessment that is either false or misleading does not provide the proper notice as required in MCL 211.7ee, and that failure to provide proper notice: a. Invalidated the Qualified Agricultural Property Exemption; b. That the property qualifies for the exemption; and c. The defective notice constituted a qualified error that could be corrected by the December Board of Review. 5. On December 12, 2025, the Acme Township December Board of Review denied Petitioner’s review. Please see attached Exhibit 2. 6. On January 7, 2026, Petitioner timely appealed to this Honorable Tribunal. Please see attached Exhibit 3. 7. On January 14, 2026, this Honorable Tribunal administratively entered an Order of Dismissal. Please see attached Exhibit 4. 8. The Order of Dismissal cited the following: “Petitioner failed to protest the denial of the qualified agricultural exemption to Respondent's March Board of Review, as required by MCL 205.735a. See also MCL 211.7ee. As such, and inasmuch as the Tribunal has no equitable power to waive or otherwise disregard statutory filing requirements and deadlines, it has no authority to hear the appeal or grant the relief requested. See Sixarp, LLC v Byron Twp, _ Mich;
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Motion for Reconsideration Page 3 LAW AND ARGUMENT This Honorable Tribunal cites MCL 205.735a and MCL 211.7ee as the proper authority for requiring that disputing the exemption must be appealed to the March Board of Review for the Michigan Tax Tribunal to have proper jurisdiction. If the Petitioner was merely filing a late protest of the exemption of the property, we would agree with the Tribunal’s holding. However, the Petitioner’s appeal is that the Notice of Assessment itself was defective, by being false or misleading, and thus the Notice itself violated the Petitioner’s due process and therefore the removal of the exemption subsequently also violated the Petitioner's due process. This comes from the misleading language issued by the Acme Township on Section 6, Assessor Change Reason, which states that the only change is “Market Adjustment,” when in fact the Assessor had removed the Qualified Agricultural Property Exemption: SOA CARO THER. THIS IS NOT A TAX BILL L-4400 Notice of Assessment, Taxable Valuation, and Property Classification This form Is issued under the authority of PA. 208 of 1893, Sec. 211.24 (c) and Sec211.34c, 2s amended. This is a model assessment notice to be used by the local assassor. FROM: DAWN KUHNS ASSESSOR PARCEL IDENTIFICATION ACME TOWNSHIF PARCEL NUMBER: 2801-002-001-03 WILLIAMSBURG MI 49690 PROPERTY ADDRESS: 5720 BATES RD WILLIAMSBURG, MI 49690 PRINCIPAL RESIDENCE EXEMPTION OWNER'S NAME & ADDRESS/PERSON NAMED ON ASSESSMENT ROLL: 5555 ARNOLD LLC 14 EXEHT As "Homeowners Principal Residence’ ——00%—| POBOX12 | *% Exempt As "Qualified Agiculual Property 00% > WILLIAMSBURG MI 49690 [-#Exompbas2URT Indusral Personal” 00%] % Exempt As “MBT Commerclal Personal": 00% Exempt As "Qualified Forest Property: [] Yes [X] No Exempt As “Development Property”: [Yes [X] No LEGAL DESCRIPTION: PARCEL A: A PARCEL OF LAND SITUATED IN PART OF THE EAST ONE-HALF OF THE NORTHEAST ONE-QUARTER OF SECTION 6, T27N, ROSW, SOUTHEAST PART ACME TOWNSHIP, GRAND TRAVERSE COUNTY, MICHIGAN BEING MORE PARTICULARLY DESCRIBED AS: COMMENCING AT THE NORTH ONE-QUARTER CORNER OF SAID SECTION 6, T27N, R09W; THENCE $00°32'57"W ALONG THE NORTH-SOUTH ONE-QUARTER LINE OF SECTION 6 A DISTANCE OF 1405.06 FEET TO THE CENTER- ACCORDING TO MCL 211.34c THIS PROPERTY IS CLASSIFIED AS: Commercial PRIOR YEAR'S CLASSIFICATION: ~~ commercial The change In taxable value wil Increase/decrease your tax bil for the 2025 CURRENT CHANGE FROM year by approximately: $37,043 i PRIOR Aon TENTATIVE oT PRIOR) YEAR R10 1. TAXABLE VALUE: 1,809,935 1,969,142 59,207 2. ASSESSED VALUE: 2,664,500 2,831,700 167,200
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Motion for Reconsideration Page 4 This case is therefore distinguishable from the facts of Sixarp, LLC v Byron Twp, _ Mich; NW3d_ (2025) (Michigan Supreme Court Docket No 166190) . In Sixarp, the Appellant argues that the “reason for the denial was insufficient” for their personal property exemption. Id. at *19. The Supreme Court concluded that the denial provided by the assessor, albeit succinct, was “clear and unambiguous,” and therefore did not deprive Appellant of their due process rights. /d. In the case before this Honorable Tribunal, Petitioner argues that the Notice was not “clear and unambiguous” nor could it be seen as “reasonably calculated” to provide proper Notice that the Qualified Agricultural Property Exemption had been removed. The term “Market Adjustment” with the 2025 Inflation rate Multiplier listed directly below is false, or at the very least, misleading to anyone reading this Notice, when in fact the Qualified Agricultural Property Exemption had been removed (without reason). This factual difference creates either a qualified error that could be corrected by the December Board of Review, or “constitutional due-process violation that deprived the taxpayer of their ability to invoke the right to protest.” Id. at *15. In either case, this Honorable Tribunal has jurisdiction to review a December Board ruling under MCL 211.53b. If this Honorable Tribunal reconsiders its administrative Order of Dismissal and reviews the facts of this case, it may very well find that the Notice of Assessment was judicially proper and did not deprive Petitioner of their Constitutional right of Due Process. Or it may agree with the Petitioner that Notice was either false or misleading and constituted a qualified error that should be corrected. In either case, this Honorable Tribunal should make that determination by reviewing the facts and ruling on the Notice itself.
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Motion for Reconsideration Page § WHEREFORE, Petitioner respectfully requests that this Honorable Tribunal reconsider its administrative Order of Dismissal and reinstate the case to be heard in the small claims division, pursuant to R792.10261. Date: 2 [2/2 02¢0 Respectfully submitted, LYNCH LAW Isl John nch (P73571) LYNCH LAw Attorney for Petitioner 934 E. Eighth Street Traverse City, MI 49686 (231) 922-2690 john@lynchlawtc.com
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STATE OF MICHIGAN DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS LANSING 5555 ARNOLD, LLC, PETITIONER, MICHIGAN TAX TRIBUNAL SMALL CLAIMS DIVISION \% MTT DockET No. 26-000030 TowNsHIP OF ACME, RESPONDENT. John P. Lynch, Esq. (P73571) Lynch Law Attorney for the Petitioner 934 E. 8 Street Traverse City, MI 49686 (231) 922-2690 EXHIBITS TO MOTION FOR RECONSIDERATION Exhibit 1 - Petition of the December Board of Review dated November 11, 2025 Exhibit 2 - Acme Township December Board of Review denial dated December 12, 2025 Exhibit 3 - Petitioner’s appeal to the Michigan Tax Tribunal dated January 7, 2026 Exhibit 4 - Michigan Tax Tribunal Order of Dismissal dated January 14, 2026
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Exhibits to Motion for Reconsideration Page 2 Exhibit 1 Petition of the December Board of Review dated November 11, 2025
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Michigan Department of Treasury 618 (Rev. 11-12) Petition to Board of Review L-4035 This form is issued under the authority of P.A. 206 of 1893, as amended. Filing is voluntary, however you may not appeal to the Michigan Tax Tribunal or the State Tax Commission unless you first protest to the Board of Review. TO BE COMPLETED BY OWNER OR OWNER'S AGENT Owner's Name (Ploase Print or Type) Petitioner's Name (If Other than Owner. Please Print or Type) 5555 Arnold, LLC Lynch Law Township or City | County Acme Township Grand Traverse County The undersigned protests the assessed value and/or the tentative taxable value and/or the property classification and/or the qualified agricultural property exemption of the following described property: Property Identified (Parcel code required. Property address & legal description optional) 28-01-002-001-03 Protested Item [| Assessed Value [| Tentative Taxable Value [| Classification [x] Qualified Agricultural Pp : 1. PROTEST OF ASSESSMENT ropery Exe mgtion (Complete this section for a protest of assessed value and/or tentative taxable value) Assessed Amount Owner's Estimate of True Cash Value Tentative Taxable Value Year 2. PROTEST OF CLASSIFICATION (Complete this section for a request to change the classification. The Board of Review must make their decision regarding classification in accordance with Section 211.34c of the Michigan Compiled Laws. The Board of Review shall not be influenced by the effect that a particular classification has on that property's status as a homeowner's principal residence or qualified agricultural property.) Classification of property on this year's assessment roll Classification should be (check one of the following): [] Agricultural [industrial [] Timber Cutover [] utility (Personal Property Only) [J commercial ["] Residential [] Developmental 3. PROTEST OF EXEMPTION FOR QUALIFIED AGRICULTURAL PROPERTY (If the assessor has denied or changed the percentage of the exemption from the 18 mills of local school operating tax for qualified agricultural property, the owner may appeal this action to the March Board of Review. THE BOARD OF REVIEW HAS NO AUTHORITY TO CONSIDER OR ACT UPON THE EXEMPTION FROM THE 18 SCHOOL OPERATING MILLS FOR HOMEOWNER'S PRINCIPAL RESIDENCE PROPERTIES.) Percent qualified agricultural exemption granted by assessor (Enter 0 if exemption Percent qualified agricultural exemption requested by owner (Enter 100 if full denied) exemption requested) 0 100 4. REASON FOR PROTEST State reason(s) for protest of assessed value and/or the tentative taxable value and/or classification and/or qualified agricultural property exemption Please see attached
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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. Petition Number Parcel Code 1. ASSESSED VALUE Disposition by Board of Review. The Board of Review must [15 essen ora sion below [J Denied [| Assessed Value Changed From to] | Record of vote - Board or three member committee of board Chairperson: [_] Yes [ JNo ——— Member: [|] Yes [| No “me Member: [Ives [No EE — Initials Reason for board action 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, Ml 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-Cutover Real and Agricultura Personal Property may be appealed by July 31. The petition must be filed on a Michigan Tax Tribunal form or a form approved by the Michigan Tax Tribunal. Michigan Tax Tribunal forms are available at www.michigan.gov/axirib. 2. TENTATIVE TAXABLE VALUE Disposition by Board of Review. The Board of Review must state the reason for its action below. [[] Denied [] Tentative Taxable Value Changed From to Record of vote - Board or three member committee of board Chairperson: [_] Yes [ |] No Member: [ ] Yes [ ]No Member: [Yes [| No Initials Initials Initials Reason for board action If you disagree with the decision of the Board of Review regarding tentative taxable value, you may appeal that decision 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. Agricultural Real, Residential Real, Timber-Cutover Real and Agricultural Personal Property may be appealed by July 31. The petition must be filed on a Michigan Tax Tribunal form 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. []Denied [] Classification Changed From to Record of vote - Board or three member committee of board Chairperson: [_] Yes [ | No Reason for board action Initials Member; CJ Yes LJ No “initials Member: OJ Yes 0 No initials If you disagree with the decision of the Board of Review regarding classification, you may appeal by sending Form 2167 to the State Tax Commission at 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. ["] Exemption Request Denied ["] Exemption percent modified from % to % Record of vote - Board or three member committee of board i ; p— Member: — § i Chairperson LJ Yes UJ No Initials OJ Yes OJ No Initials Member LJ Yes 0 No Initials
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LYNCH LAW ATTORNEYS AND COUNSELORS AT LAW 934 E. Eighth Street Traverse City. MI 49686 Deborah Lynch, Esq Phone: (231) 922-2690 John Patrick Lynch, Esq.* Fax: (231) 922-0236 *Also admitted in the State of Illinois Email: deb@lynchlawtc.com Jjohn@lynchlawtc.com SUPPLEMENTAL ATTACHMENT TO PETITION TO BOARD OF REVIEW TO: December Board of Review FROM: John P. Lynch, Attorney at Law RE: Mark Johnson — Parcel 28-01-002-001-03 — Qualified Agricultural Property Exemption DATE: November 21, 2025 My office represents Mark Johnson, owner of 5555 Arnold, LLC, a Michigan limited liability company and previous owner of parent parcel 28-01-002-001-03 (Parent Parcel located at 555 Arnold Road, prior to the January 2025 split of the subject parcel). The Township recently provided my client with a summer tax bill for parcel 28-01-002- 001-03. The tax bill did not reflect the split or sale of the property that occurred earlier in 2025. The tax bill also showed that the Qualified Agricultural Property Exemption (QAPE) had been removed from the property. We believe this removal was made in error and constitutes a mutual mistake, in accordance with MCL 211.53b. This revocation of the prior QAPE status appears to be in error regarding the correct taxable status of the property being assessed. 1.) Proper Notice. Proper notice was not provided to my client under the General Property Tax Act by May 1, 2025 for the removal of the QAPE. While this seems to have been a clerical oversight, as you are aware, if proper notice is not provided by May 1 of the tax year, the qualified agricultural exemption remains in effect regardless of other considerations. The October 2024 Correspondence from the Township and Form 4660 sent in February 2025 does not constitute proper notice. MCL 211.7ee, requires specific procedural compliance including a. Notice that the Township is removing the exemption; b. A clear statement of reasons of why the exemption is being removed; see further MDT Form 1019, Section 6; and ¢. Notice of the appeal period on the same document.
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Supplemental Attachment dated November 21, 2025 Page 2 Factual Background In early 2024, Mr. Johnson had started to remove his hop trellises from the property in question. The land was being left fallow until it could be determined if it could be further farmed or sold. On October 15, 2024, the Assessors office provided the attached correspondence to 5555 Arnold, LLC, of the parent parcel 28-01-002-001-03 (prior to the split), regarding the QAPE. The letters stated: Attached please find the Request to Rescind the Qualified Agriculture Exemption for the abovementioned property. From our observation the property is no longer being used for agricultural production and therefore no longer qualifies for the Qualified Agricultural Exemption. Please complete and return the enclosed document. This Correspondence did not provide proper notice to Mr. Johnson that the Township was rescinding the exemption nor provide the 35 day appeal notice, both of which are required under MCL 211.7ee. Further, the property was still being devoted to 100% agricultural use. “Agricultural Use” as defined in MCL 211.7dd and MCL 324.3610; is defined as follows: "Agricultural use" means the production of plants and animals useful to humans, including forages and sod crops; grains, feed crops, and field crops; dairy and dairy products; poultry and poultry products; livestock, including breeding and grazing of cattle, swine, captive cervidae, and similar animals; berries; herbs; flowers; seeds; grasses; nursery stock; fruits; vegetables; maple syrup production; Christmas trees; and other similar uses and activities. Agricultural use includes use in a federal acreage set- aside program or a federal conservation reserve program. Agricultural use does not include the management and harvesting of a woodlot. At the time of the October 15, 2024. Township Correspondence, while there was removal of the hop trellises from the property, there was no other use being used other than agricultural. Mr. Johnson started the process of splitting his property shortly thereafter. On January 21, 2025, Acme Township approved the split of the parent parcel into an 180-acre parcel and a 20- acre remainder parcel. The split was contingent upon a purchase agreement scheduled to close on April 3,2025, in which a buyer was to purchase the 180-acre portion (the majority) of the property. In March 2025, Acme Township sent my client Form 4660, Notice of Assessment,
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__Page3 Supplemental Attachment dated November 21, 2025 critical time, no major changes of use of the property occurred that would warrant a rescission of the exemption, no split had been recorded, nor had the sale of the property closed. On May 7. 2025, the sale of the 180-acre parcel was completed, and the split was recorded via Warranty Deed, Liber/Page No. 225R-05642, in the Grand Traverse County Register of Deeds Office. Law, Argument and Requested Relief MCL 211.53b provides that the July or December Boards of Review can correct "qualified errors" for the current year and one prior year unless additional years are specifically addressed by the statute. Pursuant to the Michigan State Tax Commission Qualified Agricultural Property Exemption Guidelines, August 2018, page 11: “If an assessor discovers after May 1, a situation where it is clear that a parcel is incorrectly receiving the qualified agricultural property exemption, they have no authority to deny the exemption for the current year; they may only deny the exemption for the next year.” Also see MCL 211.7ee(6). We respectfully protest that the October 2024 Correspondence from the Township and Form 4660 sent in February 2025 did not constitute proper notice under MCL 211.7ee, because they did not follow the specific procedural requirements of: a. Notice that the Township is removing the exemption; b. A clear statement of reasons why the exemption is being removed; and c. Notice of the appeal period on the same document. Notice of the removal must be clear and in a document that fully complies with the Michigan Tax Act. Further, any argument that the two documents should be taken in concert must fail, as it would not provide the statutory requirement of a proper appeal period. Since there was improper notice to Mr. Johnson, as of May 1, 2025, the QAPE should not have been removed and should be credited for the full year of 2025. Further, while neither correspondence from the Township identified the reason they believed that the exemption no longer existed, assuming it was the act of removing the hop trellises from the property, that alone cannot remove the exemption. A parcel, not actively being farmed, may still be eligible for the exemption. “For example, the land may be intentionally left fallow or the growing season for a crop in some parts of the State may begin after May 1, etc.”
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Supplemental Attachment dated November 21, 2025 Page 4 Again, the official recording of the sale and splitting of the property in question took place on May 7, 2025. Pursuant to MCL 211.7ee(6), MCL 211.7dd and MCL 324.36101, the parcel remained in agricultural use as of May 1, 2025. Wherefore, we respectfully request the Board of Review reverse and reinstate the subject property of its Qualified Agricultural Property Exemption for 2025, for the reasons stated herein, and order the adjustment and reissue of the property tax bills accordingly. Respectfully submitted, LYNCH Law Date: November 21, 2025 22 John BEynch (P73571) LYNCH Law Attorney at Law 934 E. Eighth Street Traverse City, MI 49686 (231) 922-2690 john lynchlawte.com Attachments as stated
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Acme Township 6042 Acme Road | Williamsburg, MI | 49690 Phone: (231) 938-1350 Fax: (231) 938-1510 Web: www.acmetownship.org October 15, 2024 5555 Arnold LLC PO Box 12 Williamsburg MI 49690 Re: Qualified Ag exemption - 2801-002-001-03 To Whom It May Concern: Attached please find the Request to Rescind the Qualified Agriculture Exemption for the above- mentioned property. From our observation the property is no longer being used for agricultural production and therefore no longer qualifies for the Qualified Agricultural Exemption, Please complete and return the enclosed document. Sincerely, Dawn M. Kuhns Enclosure
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ta ups lh THIS IS NOT A TAX BILL L-4400 Notice of Assessment, Taxable Valuation, and Property Classification “This form [s issued under the authority of PA. 206 of 1893, Sec. 211.24 (c) and Sec.211.34¢c, as amended. This is a model assessmant notice lo be used by the local assessor. FROM: DAWN KUHNS ASSESSOR PARCEL IDENTIFICATION ACME TOWNSHIP PARCEL NUMBER: 2801-002-001- 6042 ACME RD 2:601-82 WILLIAMSBURG MI 49690 PROPERTY ADDRESS: 5720 BATES RD WILLIAMSBURG, MI 49690 OWNER'S NAME & ADDRESS/PERSON NAMED ON ASSESSMENT ROLL: PRINCIPAL RESIDENCE EXEMPTION 5555 ARNOLD LLC % Exempt As "Homeowners Principal Residence"; 00% PO BOX 12 % Exempt As "Qualified Agricultural Property": 00% WILLIAMSBURG MI 49690 9% Exempt As "MBT Industrial Personal: 00% % Exempt As "MBT Commercial Personal": 00% Exempt As "Qualified Forest Property": O Yes [X] No Exempt As "Development Property": = Yes x No LEGAL DESCRIPTION: PARCEL A: A PARCEL OF LAND SITUATED IN PART OF THE EAST ONE-HALF OF THE NORTHEAST ONE-QUARTER OF SECTION 6, T27N, ROOW, SOUTHEAST PART ACME TOWNSHIP, GRAND TRAVERSE COUNTY, MICHIGAN BEING MORE PARTICULARLY DESCRIBED AS: COMMENCING AT THE NORTH ONE-QUARTER CORNER OF SAID SECTION 6, T27N, RO9W; THENCE $00°32'57"W ALONG THE NORTH-SOUTH ONE-QUARTER LINE OF SECTION 6 A DISTANCE OF 1405.06 FEET TO THE CENTER- ACCORDING TO MCL 211.34c THIS PROPERTY IS CLASSIFIED AS: Commercial PRIOR YEAR'S CLASSIFICATION: Commercial The change In taxable value will increase/decrease your tax bill for the 2025 PRIOR AMOUNT CURRENT CHANGE FROM i . TENTATIVE AMOUNT year by approximately: $37,043 YEAR: 2024 YEAR: 2025 Pb 1. TAXABLE VALUE: 1,909,935 1,969,142 59,207 2. ASSESSED VALUE: 2,664,500 2,831,700 167,200 3. TENTATIVE EQUALIZATION FACTOR: 1.000 4. STATE EQUALIZED VALUE (SEV): 2,664,500 2,831,700 167,200 5. There WAS or WAS NOT a transfer of ownership on this property in2024 WAS NOT 6. Assessor Change Reason: Market Adjustment The 2025 Inflation rate Multiplier is: 1.031 Questions regarding the Notice of Assessment, Taxable Valuation, and Properly Classification may be directed to the Following: Name: [ Phone: Emall Address: DAWN M KUHNS 231-409-1827 BORAPPEALS@GMAIL.COM March Board of Review Appeal Information. The board of review will meet at the following dates and times: APPEALS BY APPOINTMENT MARCH 10TH 3PM - 9PM AND MARCH 12TH FROM 9AM- 3PM AT ACME TOWNSHIP HALL, 6042
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(im Tx:4275221 AS 2025R-05643 STATE OF MICHIGAN ~0l-uwz~-0ol-a 5/38 a or -s ile a 5 GRAND TRAVERSE COUNTY CHER Cou of Gan Taverseal Taare Cy. __ Thereby RECORDED 05/07/2025 12:51:06 PM cry hat ieoate nox Liens or Tes hl byte Sa of ay ndidat agit ne win SCOTT M. ROKOS REGISTER OF DEEDS Gosuintion, and all axes on same are paid for five years previouso the dae of ine inslrument as appearsby the cords in my office. This does not cover taxes nope} PAGE 1 OF 3 callections by Township, City or Village Grand Traverse County, Treas WARRANTY DEED File No.: 24-10576 The Grantor 5555 Arnold, LLC, a Michigan limited liability company, whose address is PO Box 12, Williamsburg, MI 49690 conveys and warrants to Triumph Land Co. LLC, a Michigan limited liability company, whose address is 1700 NW 64th St, Ste 470, Fort Lauderdale, FL. 33309-1870 the following described premises: Situated in the Township of Acme, County of Grand Traverse and State of Michigan, to wit: SEE EXHIBIT A ATTACHED HERETO Together with all and singular the tenements, hereditaments and appurtenances thereunto belonging to or in anyway appertaining thereto. Subject to any and all easements, conditions, reservations, encumbrances and limitations of record and further subject to applicable building and use restrictions, zoning laws and ordinances, if any affecting the premises. Further subject to acts or omissions by parties other than the Grantor on or after April 3, 2025, the date of a land contract between the Grantor and Grantee, for which this deed is given in complete satisfaction thereof. The Grantor grants to the Grantee the right to make ZERO (0) divisions allowed under Section 108 of the Land Division Act, Act No. 288 of the Public Acts of 1967. This property may be located within the vicinity of farm land or a farm operation. Generally accepted agricultural and management practices which may generate noise, dust, odors, and other associated conditions may be used and are protected by the Michigan right to farm act. This deed is given for the sum of: REAL ESTATE TRANSFER VALUATION AFFIDAVIT filed herewith. Dated: Pree 2.8, 2025 GRANTOR:
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State of Michigan ) ) ss. County of Grand Traverse ) th The foregoing instrument was acknowledged before me this 28 “day of April, 2025 by Mark W. Johnson, Manager of 5555 Arnold, LLC, a Michigan limited liability company, on behalf of said company. x — Notary Public : County, Michigan Acting in Grand Traverse County My commission expires: POST Prepared by, but no opinion as to title: Roy Jay Montney, Jr., Attorney at Law ¢ *g Montney Isles, P.L.C. La 1022 E. Front St. Traverse City, MI 49686 When recorded return to: Triumph Land Co. LLC 1700 NW 64th St, Ste 470 Fort Lauderdale, FL 33309-1870 Property Tax No: Part of 28-01-002-001-03 Send subsequent tax bills to: Grantee
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EXHIBIT A PARCEL "A-2": A PARCEL OF LAND SITUATED IN PART OF THE EAST ONE-HALF OF SECTION 6, T27N, ROSW, SOUTHEAST PART ACME TOWNSHIP, GRAND TRAVERSE COUNTY, MICHIGAN BEING MORE PARTICULARLY DESCRIBED AS: COMMENCING AT THE NORTH ONE- QUARTER CORNER OF SAID SECTION 6, T27N, ROSW; THENCE S89°45'58"E ALONG THE NORTH LINE OF SECTION 6 A DISTANCE OF 1329.83 FEET TO THE POINT OF BEGINNING; THENCE CONTINUING $89°45'58"E ALONG THE NORTH LINE OF SECTION 6 A DISTANCE OF 1329.83 FEET TO THE NORTHEAST CORNER OF SECTION 6; THENCE $00°29'27"W ALONG THE EAST LINE OF SECTION 6 A DISTANCE OF 77.56 FEET TO THE.SOUTH RIGHT- OF-WAY OF HIGHWAY M-72; THENCE CONTINUING S00°29'27"W ALONG THE EAST LINE OF SECTION 6 A DISTANCE OF 307.13 FEET; THENCE N89°45'58"W A DISTANCE OF 33.00 FEET TO THE WEST RIGHT-OF-WAY OF ARNOLD ROAD; THENCE CONTINUING N89°45'58"W A DISTANCE OF 1297.03 FEET TO THE EAST ONE-SIXTEENTH LINE OF SECTION 6; THENCE N00°31'15"E ALONG THE EAST ONE-SIXTEENTH LINE OF SECTION 6 A DISTANCE OF 312.78 FEET TO THE SOUTH RIGHT-OF-WAY OF HIGHWAY M-72; THENCE CONTINUING N00°31'15"E ALONG THE EAST ONE-SIXTEENTH LINE OF SECTION 6 A DISTANCE OF 71.91 FEET TO THE POINT OF BEGINNING. PARCEL CONTAINS 11.74 ACRES, MORE OR LESS, HOWEVER IS SUBJECT TO THE RIGHT-OF-WAY OF HIGHWAY M-72 PER DETERMINATION OF NECESSITY RECORDED AS LIBER 264, PAGES 357-374 AND MICHIGAN DEPARTMENT OF TRANSPORTATION RIGHT-OF-WAY MAP FILE NUMBER 28-R- 3, SHEET 21. PARCEL IS ALSO SUBJECT TO ANY OTHER EASEMENTS, RESERVATIONS, OR RESTRICTIONS OF RECORD. ’
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Exhibits to Motion for Reconsideration Page 3 Exhibit 2 Acme Township December Board of Review denial dated December 12, 2025
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Michigan Department of Tr Netigan Deeetment Treasury Assessment Year: _ 2025 July/December Board of Review Affidavit _— eh Issued under authority of P.A. 206 of 1893. Filing is mandatory. Petition/Docket #: 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 take action regarding qualified errors verified by the assessor (MCL 211.563b(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; ora qualified forest property exemption under MCL 211.7jj(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 velerans 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 (L-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 5555 ARNOLD LLC [Owner Steet Adress City State ZIP Code PO BOX 12 WILLIAMSBURG MI [49690 Parcel Number Property School District Property Classification 2801-002-001-03 TRAVERSE CITY SCHOOL DI 001 Property Street Address City State ZIP Code 5720 BATES RD WILLIAMSBURG MI 49690 PART B: ADJUSTMENTS i tem or Taxing Authority Note or Millage Qriginal dluste Difference ACME TOWNSHIP Assessed Value DBOR 2,831,700 2,831,700 0 Taxable Value 12/11/2025 1,969,142 1,969,142 0 P.R.E. 0.00 % 0.00 % 0.00 9, Property Class 201 School District 28010 Classification Ad Valorem Veteran Exemption None None TOTALS Reason for change (see instructions on page 2): 1 Poverly Exemption [Jaualified Agricultural Exemption | Disabled Veterans Exemption m Qualified Forest Exemption hopes Poperty (| Qualified Error Explanation: DECEMBER BOARD OF REVIEW DOES NOT HAVE THE AUTHORITY TO HEAR THE APPEAL FOR THE REMOVAL OF THE QUALIFIED AGRICULTURAL EXEMPTION THAT WAS GIVEN NOTICE ON THE ASSESSMENT FLANAE NNTICE PART C: CERTIFICATION, BOARD OF REVIEW MEMBERS We, the undersigned members of ACME TOWNSHIP Board of Review, swear of affirm the above information is, to the best of our knowledge, lrue. Lz Signgtyre Dal Signature Date
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Exhibits to Motion for Reconsideration B Page 4 Exhibit 3 Petitioner’s appeal to the Michigan Tax Tribunal dated January 7, 2026
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STATE OF MICHIGAN GRETCHEN WHITMER DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS ORLENE HAWKS GOVERNOR LANSING DIRECTOR PROPERTY TAX APPEAL PETITION FORM PRINCIPAL RESIDENCE EXEMPTION / QUALIFIED AGRICULTURAL EXEMPTION MOAHR DOCKET NO. 26-000030 Pursuant to Michigan Tax Tribunal Rule (TTR) 277(3), you MUST submit a copy of the notice giving rise to the appeal (e.g. Notice of Denial or Board of Review Decision) with this Small Claims Petition, if applicable. If you do not submit this document, you may be placed in default. Section 1: Petitioner’s Contact Information Filer Type: Individual First Name MI Last Name/Company Name 5555 Amold, LLC 5555 Amold, LLC Mailing Address (No., Street, P.O. Box or Rural Route) PO BOX 12 City or Town State ZIP Code Williamsburg Michigan 49690 Telephone Number Fax Number 231-620-6020 E-mail Address (do not enter unless you want MTT to send all correspondence via e-mail) mark@-4northtc.com Section 2: Petitioner’s Attorney/Authorized Representative’s Contact Information First Name, ML Last Name John Patrick Lynch Firm Name (if any) Lynch Law Address (No., Street, P.O. Box or Rural Route) 934 East Eighth Street City or Town State ZIP Code Traverse City Michigan 49636 Telephone Number Fax Number 231-922-2690 E-mail Address john@lynchlawte.com Section 3: Subject Property Information
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STATE OF MICHIGAN GRETCHEN WHITMER DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS ORLENE HAWKS GOVERNOR LANSING DIRECTOR Michigan 49690 Taxing Authority: County: Township Of Acme (GRAND TRAVERSE) Grand Traverse Classification of Property: Real Commercial Section 4: Check which of the following you are appealing Qualified Agricultural Exemption Section 5: Explain the Reason for this Appeal 1. Acme Township failed to provide adequate notice for removal of the QAPE. MCL 211. 7c (7) requires "notifying the owner in writing at the time required for providing a notice under section 24c." The Township sent two correspondences to the property owner: a request for the property owner to rescind their QAPE in October 2024, and 2025 March Treasury Form 1019 Notice of Assessment. Neither document provided: (a) clear notice that the exemption was being removed; (b) a statement of reasons for removal as required by Michigan Department of Treasury Form 1019, Section 6; or (c) notice of the appeal period on the same document. MCL 211.7¢e. Providing inadequate notice is a violation of 211.7¢e (7), the Michigan Treasury QAPE Guidelines, Mich Const Article I, Sec 2; Article X, Sec 2; and US Const, Am XIV. 2. Acme Township provided misleading information. Section 6 of the 2025 March Treasury Form 1019 Notice of Assessment attempted to remove the QAPE, however, Section 6 of form Assessor’s Change Reason stated only “Market Adjustment.” To date, the Township has provided no written reason for why the QAPE was being removed. A property owner could not have “reasonably calculated” with the notice provided that the Township was removing the QAPE. Providing misleading notice is a violation of 211.7¢e (7), the Michigan Treasury QAPE Guidelines, Mich Const Article I, Sec 2; Article X, Sec 2; and US Const, Am XIV. 3. The inadequate/misleading notice constitutes either a clerical error or error regarding the taxable status of the property under MCL 211.53b, and is appealable by the December Board of Review of Acme Township. The December Board of Review had proper jurisdiction and their denial and decision should be reversed. See MCL 211.7¢e(6). 4. Acme Township failed to legally remove the QAPE by May 1, 2025. Under MCL 211.7ce, the Township cannot remove the QAPE for the tax year of 2025. MCL 211.7ee; Michigan Treasury QAPE Guidelines. 5. As of May 1, 2025, the subject property was continuously devoted to agricultural use. "Agricultural use" under MCL 211.7dd and MCL 324.3610. The property qualifies for the QAPE. Petitioner respectfully requests the reinstatement of the QAPE for the tax year of 2025 for the property. Section 6: Jurisdictional Issues List the year(s) denied: 2025 Indicate who denicd the exemption under appeal: Local Unit Ifyou checked “other” above, explain: List the date the Principal Residence Exemption or Qualified Agricultural Exemption was denied: 12/11/2025 Fee Information A fee of $25.00 is required for the filing of this appeal unless you possess a Principal Residence Exemption of at least 50% at the time of the filing of this petition. Electronic Signature «Typing your name below will serve as your signature
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Exhibits to Motion for Reconsideration Page 5 Exhibit 4 Michigan Tax Tribunal Order of Dismissal dated January 14, 2026
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STATE OF MICHIGAN GRETCHEN WHITMER DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS MARLON I. BROWN, DPA GOVERNOR LANSING DIRECTOR 5555 Arnold, LLC, Petitioner, MICHIGAN TAX TRIBUNAL SMALL CLAIMS DIVISION \Y MTT Docket No. 26-000030 Township Of Acme, Respondent. ORDER OF DISMISSAL The Tribunal has reviewed the file in the above-captioned case and finds that: Petitioner failed to protest the denial of the qualified agricultural exemption to Respondent's March Board of Review, as required by MCL 205.735a. See also MCL 211.7ee. As such, and inasmuch as the Tribunal has no equitable power to waive or otherwise disregard statutory filing requirements and deadlines, it has no authority to hear the appeal or grant the relief requested. See Sixarp, LLC v Byron Twp, _ Mich__; _ Nwad__ (2025). Therefore, IT IS ORDERED that the case is DISMISSED. This order resolves all pending issues and closes the case. APPEAL RIGHTS If you disagree with the final decision in this case, you may file a motion for reconsideration with the Tribunal or a claim of appeal with the Michigan Court of Appeals. A motion for reconsideration must be filed with the Tribunal with the required filing fee within 21 days from the date of entry of the final decision. Because the final decision closes the case, the motion cannot be filed through the Tribunal's web-based e-filing system; it must be filed by mail or personal service. The fee for the filing of such motions is $50.00 in the Entire Tribunal and $25.00 in the Small Claims Division, unless the Small Claims decision relates to the valuation of property and the property had a
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MTT Docket No. 26-000030 Page 2 of 2 motion. Responses to motions for reconsideration are prohibited and there are no oral arguments unless otherwise ordered by the Tribunal. Alternatively, you may file a claim of appeal with the Michigan Court of Appeals. If the claim is filed within 21 days of the entry of the final decision, it is an “appeal of right.” If the claim is filed more than 21 days after the entry of the final decision, it is an “appeal by leave.” A copy of the claim of appeal must be filed with the Tribunal to certify the record on appeal. There is no certification fee. 5 By: Talieewn oF « Nam Patricia L. Halm, Tribunal Chair Entered: January 14, 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. By: Tribunal Clerk
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STATE OF MICHIGAN DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS LANSING 5555 ARNOLD, LLC, PETITIONER, MICHIGAN TAX TRIBUNAL SMALL CLAIMS DIVISION \% MTT DockET No. 26-000030 TowNSHIP OF ACME, RESPONDENT. John P. Lynch, Esq. (P73571) Lynch Law Attorney for the Petitioner 934 E. 8" Street Traverse City, MI 49686 (231) 922-2690 PROOF OF MAILING On the date below, I sent by first class U.S. Mail a copy of the Motion for Reconsideration with attached Exhibits, Appearance, and Proof of Mailing of the same, by depositing same, with first class postage affixed thereto, in a United States Postal Service receptacle in Traverse City, Michigan, in sealed envelopes properly addressed to the parties listed below at their respective address: Department of Licensing and Regulatory Affairs Acme Township Assessor’s Office Mail Services 6100 US 31 N Attn: Michigan Tax Tribunal Williamsburg, MI 49690 2407 N. Grand River Avenue Lansing, MI 48906 Via UPS Overnight Delivery I declare the above statement is true to the best of my knowledge, information and belief. Dated: Yew Cueef C 202s A_S—— Ashley Waddell
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LYNCH Attorneys and Cou 934 E. Eight Traverse City, TO: Department of Licensing Mail Services Attn: Michigan Tax Tribun 2407 N. Grand River Aven Lansing, MI 48906
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