02._Property_Tax_Appeal_Petition_Form_Principal_Residence_Qualified_Agricultural_Exemption.fd062a93-15b8-4e9c-9e9c-250aecd160b7.pdf

Mary Rose Birch, Petitioner V Township Of Peaine, Respondent · 26-000228-TT

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STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

ORLENE HAWKS

DIRECTOR

PROPERTY TAX APPEAL PETITION FORM

PRINCIPAL RESIDENCE EXEMPTION / QUALIFIED AGRICULTURAL EXEMPTION

MOAHR DOCKET NO. 

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

Mary Rose

M.I.

Last Name/Company Name

Birch

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

31153 Camp 3 trl

City or Town

Beaver Island

State

Michigan

ZIP Code

49782

Telephone Number

630-750-7870

Fax Number

E-mail Address (do not enter unless you want MTT to send all correspondence via e-mail)

maryrosebirch@strategopartners.com

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

First Name

M.I.

Last Name

Firm Name (if any)

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

City or Town

State

Michigan

ZIP Code

Telephone Number

Fax Number

E-mail Address

Section 3: Subject Property Information

Parcel Identification Number:

15-012-129-005-50

How many parcels are you appealing?

1

If you are appealing more than one parcel, are they contiguous or adjoining? If yes, use the attached multiple parcel 

form for information regarding any contiguous parcels. If no, you must file separate appeals for each non-

contiguous or non-adjoining parcels or you will be defaulted.

Property Address (No., Street, City, ST, ZIP) (If multiple, list first property’s address) 

31153 Camp 3 Trl 

31061 camp 3 trl 

Beaver Island

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

ORLENE HAWKS

DIRECTOR

Michigan

49782

Taxing Authority:

Township Of Peaine (CHARLEVOIX)

County:

Charlevoix

Classification of Property:

Real

Residential

Section 4: Check which of the following you are appealing

Principal Residence Exemption

Section 5: Explain the Reason for this Appeal

To:

Michigan Tax Tribunal

Re: Appeal of Principal Residence Exemption (PRE) Denial

Property Location: 31153 camp 3 Trl Beaver Island, MI 49782

Parcel Numbers: 15-012-129-005-50 and 15-012-129-005-60

Dear Tribunal:

Petitioners respectfully appeal the denial of the Principal Residence Exemption (PRE) on the adjoining parcel identified above.

Petitioners are the owners and occupants of the property located at the address listed above, which serves as their principal residence. The property consists of two 

contiguous residential parcels that share a common boundary and are owned by the same household.

Historically, the property existed as a single parcel and received a 100% Principal Residence Exemption. At the recommendation of a real estate professional, the 

parcel was administratively split into two parcels to allow the possibility of marketing one portion for sale. Petitioners ultimately decided not to sell the property, and 

the residential use of the property has remained unchanged.

One parcel contains the primary residence. The adjoining parcel contains a small accessory cabin used exclusively by Petitioners and their family members in 

connection with the homestead property. The cabin is not rented, leased, or occupied by any separate household.

Petitioners and their family occasionally use the cabin seasonally, including for family visits by grandchildren and in connection with maple syrup production on the 

property. These activities are part of the family’s use of the property as a single homestead.

Under Michigan Compiled Laws §211.7dd, a principal residence includes:

“all of an owner's unoccupied property classified as residential that is adjoining or contiguous to the dwelling.”

The adjoining parcel satisfies each element of the statute:

• The parcels are contiguous and share a boundary

• Both parcels are under identical ownership

• Both parcels are classified as residential property

• The adjoining parcel is not occupied as a separate residence

The presence of an accessory cabin on the adjoining parcel does not transform the parcel into a separately occupied residence. The cabin functions solely as an 

accessory structure used by Petitioners’ household and family members as part of the homestead.

Guidance issued by the Michigan Department of Treasury clarifies that “unoccupied property” refers to property not occupied by tenants or a separate household. The 

statute does not require the property to be vacant or free of structures.

The township previously recognized the property as a single homestead by granting a 100% Principal Residence Exemption when the parcels were combined. The 

subsequent administrative parcel split did not alter the ownership, occupancy, or residential use of the property and therefore should not eliminate eligibility for the 

exemption.

The adjoining parcel continues to function as part of the residential curtilage of Petitioners’ homestead, and the property as a whole remains a single principal 

residence under Michigan law.

For these reasons, Petitioners respectfully request that the Tribunal reverse the township’s denial and restore the Principal Residence Exemption to the adjoining 

parcel.

Respectfully submitted, Laurence & Mary Rose Birch 

Section 6: Jurisdictional Issues

List the year(s) denied:

2025

Indicate who denied the exemption under appeal:

Local Unit 

If you checked “other” above, explain:

List the date the Principal Residence Exemption or Qualified Agricultural Exemption was denied:

2/28/2026

Fee Information

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

ORLENE HAWKS

DIRECTOR

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

Petitioner or Attorney/Authorized Representative’s Signature: 

Mary Rose Birch 

/s/

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