Earl J Mock Declaration of Trust.pdf

Earl J Mock Declaration Of Trust, Petitioner Vs. Township Of Burr Oak, Respondent · 25-003776-TT

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HAAS [GANAS 

@]D, 

ATTORNEYS 

& 

COUNSELORS 

October 24, 2025 

Dept. of Licensing and Regulatory Affairs 

Michigan Tax Tribunal 

PO Box 30232 

RECEIVED 

MICHAEL J. CAYWOOD 

0CT 

3 1 2025 

mike@haascaywood.com 

P. JOSEPH HAAS JR. 

Jjoe@haascaywood.com 

MICHIGAN TAX TRIBUNAL 

JACOB M. PORTER 

Jacob@haascaywood.com 

TIFFANY E, EDWARDS 

tiffany@haascaywood.com 

OLIVIA A. KURAJIAN 

olivia@haascaywood.com 

RAYMOND H. DRESSER 

(1901-1968) 

JOHN E. OSTER 

(1948-1981) 

RAYMOND H. DRESSER 

JR. 

(1931-2013) 

Lansing, MI 48909 

Re: 

Earl J. Mock Declaration of Trust v. Burt Oak Township 

Entire Tribunal Docket No. 

Dear Clerk: 

Enclosed for filing please find the otiginal plus return copy of Petitioner's Entire Tribunal Petition, 

together with this firm's check in the amount of $250.00, which represents the appropriate filing fee. 

Following filing, please retutn time stamped copies of the Petition to me in the enclosed self- 

addressed/stamped envelope. 

Please let me know if you have any questions regarding the enclosed. Thank you for your attention 

to this request. 

Yours very truly, 

HAASCAYWOOD PC 

ael J. Caywood 

MJC/meg 

Enc. 

Ltr to MI Tax Tribunal 2025-10-24 2619-2.docx 

TranInfo:4606 

26069530-1 

10/30/25 

Chi: 

40943 

Amt: $250.00 

ID: 

HAAS CAYWOOD

STATE OF MICHIGAN 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MICHIGAN TAX TRIBUNAL 

EARL 

J. MOCK DECLARATION OF TRUST 

Docket No. 

DATED DECEMBER 11, 1996, 

Parcel No. 

75-001-011-011-00 

Petitioner, 

Vv. 

BURR OAK TOWNSHIP, 

Respondent. 

MICHAEL 

J. CAYWOOD (P59905) 

TIFFANY E. EDWARDS (P83462) 

HAASCAYWOOD PC 

Attorneys for Petitioner 

21 W. Chicago Street 

Coldwater, Michigan 49036 

517-278-4410 

mike@haascaywood.com 

tiffany(@haascaywood.com 

PETITION FOR APPEAL 

Petitioner, Sturgis Bank & Trust and Maxine M. Mock, as Co-Trustees of the Earl J. Mock 

Declaration of Trust Dated December 11, 1996, as amended (the "Earl Trust"), petitions the 

Michigan Tax Tribunal for the recapping of the taxable value of real property located in Butt Oak 

Township, Michigan. In support, Petitioner states: 

1. 

Respondent is a Michigan municipal corporation in St. Joseph County, Michigan. 

2. 

Petitioner, Eatl Trust, is managed by Co-Trustees Sturgis Bank & Trust and Maxine M. Mock.

5. 

Petitioner, Eatl Trust, is the record owner of the subject property. 

6. 

Petitioner is a party in interest with respect to the subject property described in this Petition. 

7. 

This Tribunal has subject mattet jurisdiction over this appeal. 

| 

Subject Property 

8. 

The subject property ("Property") 

is the following real property located in Burr Oak 

Township: 

2) 

V-L Kibiloski Rd. Butt Oak, MI 49030 - Parcel 75 001 011 011 00. 

9. 

The Property is classified as 402-Residential Vacant teal property as shown in the attached 

GIS report (Exhibit A). 

Underlying Facts 

10. Mr. Earl J. Mock is the Settlor of the Earl Trust. 

11. The Propetty was transferred from Eatl J. Mock to the Earl Trust on December 11, 1996. 

12. The Earl Trust was amended in 2016 to specify that the Earl Trust net income, and potentially 

principal, would go to his siblings, Clate Mock and Maxine Mock, upon Earl's death, with third parties 

as contingent remainder beneficiaties after the death of the sutviving sibling. See Earl Trust, Article 

IV.A. (Exhibit B). 

13. Clare passed away in 2017. 

14. Earl passed away in 2018. 

15. Maxine is still alive and is the last surviving sibling. 

16. Maxine uses the propetty as the sole present beneficiary of the Earl Trust.

Uncapping of Taxable Value 

18. As of 2025, the Assessor for Butt Oak Township, Dale Hutson, has determined to uncap the 

taxable value of the Property in the year following the death of Earl, regardless of whether the property 

remains in the Earl Trust ot is distributed later, or whether the life-term interest received by Maxine 

is substantially equal to the fee value of the property, or whether a Qualified Agricultural Property 

Affidavit is filed. 

19. On September 20, 2025, Mr. Hutson issued Notices of Uncapping for the tax years 2019, 

2020, 2021, 2022, 2023, and 2024 (Exhibit C). 

20. A discussion to contest the Notices of Uncapping was held on Thursday, October 2, 2025 

between Mx. Hutson, Sturgis Bank & Trust, and the undersigned counsel on behalf of Sturgis Bank & 

Trust. 

21. As Mt. Hutson desctibed his process, he works ahead on the next yeat's database as of March, 

so the Propetty has already uncapped for 2025 and 2026, although no notices have yet been issued. 

22. Mz. Hutson further indicated that the Trustee can backdate penalties and fees at 1% per month 

and determines them to be automatically and immediately "due" and delinquent at that time. 

23. Additionally, Mr. Hutson indicates that filing the QAP would only recap the value of taxes 

that have not yet come "due". 

24. The tax yeats at issue ate 2019, 2020, 2021, 2022, 2023, 2024, 2025, and 2026. 

25. The facts upon which Petitioner relies to invoke the Tribunal's authority over the prior tax 

yeats stems from Mr. Hutson's blanket uncapping of all tax yeats following the death of Earl J. Mock

V-L 

Before 

Before 

Amount of 

Cottrection 

Kibiloski 

Cottection 

Correction (TV) 

| Increase/ 

Rd 

(SEV) 

Decrease 

2019 

44700 

12573 

32127 

44700 

2020 

45400 

12811 

32589 

45400 

2021 

49400 

12990 

33045 

46035 

2022 

49400 

13418 

34136 

47554 

2023 

49400 

14088 

35312 

49400 

2024 

80500 

14792 

37078 

51870 

2025 

2026 

27. Petitioner contends that the values for the Property should not be uncapped and any increase 

in the taxable value should be limited to the lesser of the Property's taxable value in the immediately 

preceding year minus any losses, multiplied by the lesser of 1.05 ot the inflation rate, plus all additions, 

ot the Property's cutrent state equalized value, pursuant to MCL 211.27a(2)(a)- 

Argument 

28. Petitioner argues that the death of Earl Mock does not automatically create an uncapping event 

under MCL 211.27a(6) because it does not constitute a transfer of title or a present interest including 

beneficial use of the property substantially equal the fee value of the propetty. 

29. Additionally, Petitioner asgues that filing the QAP can retroactively recap the taxable value of 

prior uncapped years. 

30. Lastly, Petitioner telies upon Stephenson v. Patk Township and Stephenson v. Mendon 

Township (Exhibit D) for the position that, when the QAP recaps the taxable value of prior uncapped 

years, the statute testricts the Trustee from receiving a refund for taxes "collected" prior to the

32. In the Park Township case, the subject property was transfered to the Jean Esther Stephenson 

Revocable Trust in 2002, with Jean Stephenson's children as contingent beneficiaries. 

a) 

Jean Stephenson died on August 29, 2021, and a deed from the Trust to Petitioner was 

executed in December 2022 and recorded on February 21, 2023. 

b) 

The QAPs were also recorded on February 21, 2023. 

©) 

Park Township uncapped the subject propetty's taxable value for the 2022 tax year 

following the recording of these documents. 

d) 

Petitioner did not file a PTA with the township as required. 

33. The Mendon Township case involved similar facts and issues, with the Tribunal ultimately 

finding in favor of Stephenson. 

34. In both cases, the propetties maintained theit qualified agricultural status throughout the 

relevant time periods. 

35. Under Michigan law, taxable value is determined putsuant to MCL 211.27a, with annual 

increases limited to 5% or the rate of inflation, whichever is less. MCL 211.27a. 

36. In the year following a transfer of ownership, however, taxable value is set equal to the state 

equalized valuation, known as "uncapping" MCL 211.27a. 

37. A transfer of ownership means "the conveyance of title to or a present interest in property, 

including the beneficial use of the property, the value of which is substantially equal to the value of 

the fee interest." MCL 211.27a(6). 

38. "Beneficial use" (defined in MCL 211.27a(11)(b)) means, "the right to possession, use, and

40. The statute provides that entities "shall notify the assessing officer on a form provided by the 

state tax commission not more than 45 days after 

a conveyance of an ownership interest that 

constitutes a transfer of ownership." MCL § 211.27a. 

41. For qualified agricultural property, MCL 211.27a(7)(0) provides an exception to transfer of 

ownership if "the person to whom the qualified agticultural property is transferred files an affidavit 

with the assessor of the local tax collecting unit in which the qualified agricultural property is located 

and with the register of deeds for the county in which the qualified agricultural property is located 

attesting that the qualified agricultural property will temain qualified agricultural property.” 

42. MCL 211.27a(8) provides for recapping when specific conditions are met, requiting local tax 

collecting units to "revise the taxable value of qualified agricultural property taxable on the tax roll in 

the possession of that local tax collecting unit to the taxable value that qualified agricultural property 

would have had if there had been no transfer of ownership™: 

(8) If all of the following conditions ate satisfied, the local tax collecting unit 

shall revise the taxable value of qualified agricultural property taxable on the tax roll in 

- 

the possession of that local tax collecting unit to the taxable value that qualified 

agricultural propetty would have had if there had been no transfer of ownership of 

that qualified agricultural property since December 31,1999 and there had been no 

adjustment of that qualified agticultural property's taxable value under subsection (3) 

since Decetnber 31, 1999: 

(a) The qualified agricultural property was qualified agricultural property for 

taxes levied in 1999 and each year after 1999. 

(b) The ownet of the qualified agricultural property files an affidavit with the 

assessor of the local tax collecting unit under subsection (7)(0). 

43. Regarding calculation of overpayments, underpayments, and refunds, MCL 211.27b provides 

for the adjustment of taxable value and the levy of taxes, interest and penalties for the untimely filing

refund for any propetty taxes collected under this act on that qualified agricultural 

ptopetty before the adjustment under subsection (8). 

45. In Stephenson v. Mendon Township, the Tribunal examined the calculation of sums paid, 

underpaid, interest pursuant to MCL 205.737, which desctibes how the adjustment made under MCL 

211.27a(8) may result in a refund of overpaid taxes, fees, penalties, and interest: 

"If a refund is warranted, it shall include a proportionate share of any property tax 

administration fees paid and penalty and interest paid on delinquent taxes. The refund 

shall also sepatately indicate the amount of the taxes, fees, penalties, and interest being 

refunded. A sum determined by the Tribunal to have been unlawfully paid shall bear 

interest from the date of payment to the date of judgment, and the judgment shall beat 

interest to the date of its payment. A sum determined by the Ttibunal to have been 

underpaid shall not bear interest fot any time period priot to 28 days after the issuance 

of this Final Opinion and Judgment." 

46. The statutory framework does not provide a mechanism for PTAs to retroactively recap 

taxable values for prior tax years—the 45-day notification requirement serves 

as 

a procedural 

safeguard to ensure timely assessment adjustments, but failure to comply results in uncapping without 

a statutoty remedy for recapping through late PTA filing. MCL § 211.27a. 

47. Tn both Stephenson cases, the failure to file PTAs within the required timeframe contributed 

to the uncapping determinations. 

48. The Tribunals analysis focused on the qualified agticultural property provisions rather than 

PTA-based recapping, suggesting that PTAs alone cannot achieve retroactive recapping. 

49. In the case of the Earl Trust, the beneficiary, Maxine, received an interest in the real estate 

following the death of the Settlor, Eatl, however, it was not a transfer as contemplated by the 

uncapping framework because it was not transferred by deed and the present interest (including

51. Futther, the present beneficiaries only gained the right to distributions of income and principal 

from the Trust duting their lifetime. 

52. The value of a life estate is not substantially equal to the value of the fee interest, both in terms 

of monetary value as well as the fact that Maxine does not receive a fee simple absolute interest — 

third parties retain future interest rights as remainder beneficiaries. 

53. The QAP affidavit provisions demonstrate greater flexibility for retroactive relief: MCL 

211.27a(8) specifically addresses situations whete qualified agticultural affidavits are filed after the 

transfer occurs, providing a statutory mechanism for recapping. MCL 211.27a. 

54. The statute requires that: (1) the qualified agricultural property maintained its status for taxes 

levied in 1999 and each yeat thereafter, and (2) the owner files an affidavit under subsection (7)(c). Id. 

55. The Park Township case illustrates this principle, whete the Tribunal found that "all of the 

conditions are met, and the subject property's TV should be recapped for 2022" despite the late filing 

of the qualified agricultural affidavit, which demonstrates that QAP affidavits can indeed recap 

previous years when statutory conditions are satisfied. 

56. The Tribunal's reliance on Lyle Schmidt Farms LLC v. Twp. of Mendon, 315 Mich. App. 824, 

832 (2016) supports this interpretation, recognizing that MCL 211.272(8) "provides for 'recapping' the 

taxable value of qualified agricultural property when an affidavit under MCL 211.27a(7)(0) is not filed 

within the year of the transfer of title of the qualified agricultural property, but is filed later." 

57. In the context of the Eatl Trust, the filing of 2 QAP for properties that meet the statutory 

requirements should be recapped for all years dating back to the death of the trust settlor.

b) 

Conversely, 

the 

qualified agricultural property recapping provisions 

specifically 

reference taxes "collected," indicating that the prohibition on refunds applies only to 

amounts actually received by the taxing authority. MCL 211.27a. 

©) 

This distinction suggests that uncollected taxes subject to recapping adjustments may 

be modified and refunded as necessary without the statutory prohibition. 

59. The Park Township decision's statement that Petitioner "is not entitled to a refund of any 

taxes collected as a result of the uncapping” emphasizes the finality of collected amounts while 

implying that uncollected amounts remain subject to adjustment. 

60. Similaly to the tax tribunal's holding in the cases described above, the uncapping of real estate 

held by the Earl Trust will result in appealable ettor due to the misapplication of law or adoption of a 

wrong principle. Michigan Bell Tel Co v Dep't of Treasury, 445 Mich 470, 476; 518 NW2d 808 (1994). 

61. This analysis reveals that, if a transfer occurs as defined by MCL 211.27a(6) and (11)(b), PTAs 

cannot recap previous years' taxable values, as the statutory framework lacks provisions for retroactive 

relief through late PTA filing. 

62. In contrast, QAP affidavits can recap previous yeats when filed late, provided the property 

maintained its qualified agricultural status and other statutory conditions are met. 

63. The penalty structure for late filing is set forth by MCL 211.27b, however, QAP affidavits filed 

after an uncapping determination is made face no monetary penalties aside from the preclusion of 

refunds of previously collected taxes. 

64. The Ttibunal's textual distinction between "collected" and "due" reflects important timing

66. Accordingly, the required PTAs and QAPs for the recapping of the real estate held in the Earl 

Trust will be filed on or around the time of filing this Petition. 

67. Petitioner hereby preserves all legal rights, arguments, claims, defenses, and the like, related to 

the amounts in dispute, for reasons including but not limited to the recency of the Notices of 

Uncapping and the inability to obtain appraisals or other valuation methods to dispute the values 

asserted in the Notices of Uncapping, to the extent they exist for purposes of the appeal process. 

68. Petitioner further preserves all legal rights, arguments, claims, defenses, and the like, related to 

the issues on appeal and the underlying uncapping, for reasons including but not limited to the recency 

of the Notices of Uncapping and the inability to obtain appraisals or other valuation methods to 

dispute the values asserted in the Notices of Uncapping, to the extent they exist for purposes of the 

appeal process. 

WHEREFORE, Petitionet tequests that this Tribunal enter judgment in favor of Petitioner; find 

that the taxable value of the Property must remain capped (ot, as may be applicable, recapped); adjust 

the taxable value accordingly; and awatd Petitions such other and further relief as may be just and 

propet, including their costs and attorneys’ fees. 

HAASCAYwOOD PC 

Date: 14 bes 

Michel J. Sy (59905) 

Tiffany E. 

Edwards (P83462) 

Attorneys for Petitioner

VERIFICATION 

I declare under the penalties of petjury that this Petition has been examined by me and that its contents 

ate true to the best of my information, knowledge, and belief. 

Sturgis Bank & Trust, Co-Trustee of the 

Eatl J. Mock Declaration of Trust Dated 

December 11, 1996 

owe [0/24/2025 

ary 

By: Aaron Miller 

Its: Trust Officer 

Maxine M. Mock, Co-Ttustee of the Earl J. 

Mock 

Declaration 

of 

Trust 

Dated 

December 11, 1996 

Dae: LO - D4 — A025 

Yin ide by 

In yy) 

By: Maxine M. Mock

PETITION 

Exhibit A - St. Joseph County GIS Reports

St. Joseph GIS 

Parcel Report: 001 011 011 00 

10/2/2025 

5:01:52 PM 

Property Address 

Owner Address 

MOCK EARL J TRUST 

Unit: 

001 

- 

Unit Name: 

BURR OAK 

33471 KIBILOSKI RD 

BURR OAK, MI 49030 

General Information for 2025 Tax Year

PRE 2024: 

100% 

PRE 2025: 

100% 

Prev Year Info 

MBOR Assessed 

Final SEV 

Final Taxable 

2024 

$80,500 

$80,500 

$14,792 

2023 

$49,400 

$49,400 

$14,088 

Land Information 

Acreage: 

19.73 

Tax Description 

W 1/2 SW 1/4 SE 1/4 SEC 11 T7S ROW. 20 A.+/-. 

Sales Information 

Sale Date: 

12-11-1996 

Sale Price: 0 

Instrument: QC 

Grantor: MOCK EARL J 

Grantee: MOCK EARL J TRUST 

Terms of Sale: 21-NOT USED/OTHER 

Liber/Page: 0780/048 

Delinquent Tax Information 

*DOES NOT include unpaid taxes on PERSONAL PROPERTY 

No Records Found 

Tax History 

*Total Due as of settlement date 

Tax Details 2025 Summer 

School Dist. Code: 

75020 

Assessed Value: 

$77,800 

School Dist. Name: 

BURR OAK 

Taxable Value: 

$15,250 

Property Class: 

402 

State Equalized Value: 

$77,800

Tax ltems 2025 Summer 

Tax Source 

Millage Rate 

Tax Amt. 

Base Amt. Paid 

STATE EDUCATION 

6 

91.50 

$0.00 

COUNTY OPERATING 

4.4863 

68.41 

$0.00 

Tax Details 2024 Winter 

School Dist. Code: 

75020 

Assessed Value: 

$80,500 

School Dist. Name: 

BURR QAK 

Taxable Value: 

$14,792 

Property Class: 

402 

State Equalized Value: 

$80,500 

Class Name: 

RESIDENTIAL VACANT 

Exemption Percent: 

100% 

Last Payment Date: 

February 1, 2025 

Base Tax: 

$204.27 

Base Pald: 

$204.27 

Admin Fees: 

$0.00 

Admin Fees Paid: 

$0.00 

interest Fees: 

$0.00 

Interest Fees Pad: 

$0 

Total Tax & Fees: 

$204.27 

Total Pald: 

$204.27 

Tax ltems 2024 Winter 

Tax Source 

Millage Rate 

Tax Amt. 

Base Amt. Paid 

UNIT OPERATING 

0.8813 

13.03 

$13.08 

COUNTY COA 

0.75 

11.09 

$11.09 

COUNTY 911 

0.993 

14.68 

$14.68 

COUNTY ROAD 

1 

14.79 

$14.79 

COUNTY TRANSPORT 

0.3296 

4.87 

$4.87 

COUNTY PARKS 

0.2489 

3.68 

$3.68 

LOCAL SCHOOL OP 

18 

0.00 

$0.00 

SCH SINKING FUND 

2.9602 

43.78 

$43.78 

STJOE ISD OP 

0.2262 

3.34 

$3.34 

ST JOE ISD SP ED 

2.4333 

35.99 

$35.99 

STJOE ISD SP EV 

0.2919 

4.31 

$4.31 

ST JOE ISD CTE 

0.9912 

14.66 

$14.66 

GLEN OAKS CC 

2.7081 

40.05 

$40.05

School Dist. Code: 

75020 

Assessed Value: 

$80,500 

School Dist. Name: 

BURR OAK 

Taxable Value: 

$14,792 

Property Class: 

402 

State Equalized Value: 

$80,500 

Class Name: 

RESIDENTIAL VACANT 

Exemption Percent: 

100% 

Last Payment Date: 

September 1, 2024 

Base Tax: 

$155.55 

Base Paid: 

$155.55 

Admin Fees: 

$0.00 

Admin Fees Pald: 

$0.00 

Interest Fees: 

$0.00 

interest Fees Paid: 

$0 

Total Tax & Fees; 

$155.55 

Total Pald: 

$155.55 

Tax items 2024 Summer 

Tax Source 

Millage Rate 

Tax Amt, 

Base Amt. Paid 

STATE EDUCATION 

6 

88.75 

$88.75 

COUNTY OPERATING 

4.5162 

66.80 

$66.80 

Tax Details 2023 Winter 

School Dist. Code: 

75020 

Assessed Value: 

$49,400 

School Dist. Name: 

BURR OAK 

Taxable Value: 

$14,088 

Property Class: 

402 

State Equalized Value: 

$49,400 

Class Name: 

RESIDENTIAL VACANT 

Exemption Percent; 

100% 

Last Payment Date; 

December 21, 2023 

Base Tax: 

$194.86 

Base Paid: 

$194.86 

Admin Fees: 

$0.00 

Admin Fees Paid; 

$0.00 

Interest Fees: 

$0.00 

Interest Fees Paid: 

$0 

Total Tex & Fees: 

$194.86 

Total Paid: 

$194.86 

Tax items 2023 Winter 

Tax Source 

Millage Rate 

Tax Amt. 

Base Amt. Paid 

UNIT OPERATING 

0.8887 

12.52 

$12.52 

COUNTY CCA 

0.7456 

10.50 

$10.50 

COUNTY 911 

0.9942 

14.00 

$14.00

ST JOE ISD CTE 

0.9932 

13.99 

$13.99 

GLEN OAKS CC 

2.7109 

38.19 

$38.19 

SCHOOL OPER FC 

18 

0.00 

$0.00 

Tax Details 2023 Summer 

School Dist. Code: 

75020 

Assessed Value: 

$49,400 

School Dist. Name: 

BURR OAK 

Taxable Value: 

$14,088 

Property Class: 

402 

State Equalized Value: 

$49,400 

Class Name: 

RESIDENTIAL VACANT 

Exemption Percent: 

100% 

Last Payment Date: 

July 16,2023 

Base Tax: 

$148.22 

Base Paid: 

$148.22 

Admin Fees: 

$0.00 

Admin Fees Paid: 

$0.00 

Interest Fees: 

$0.00 

Interest Fees Paid: 

$0 

Total Tax 

& Fees: 

$148.22 

Total Paid: 

$148.22 

Tax Items 2023 Summer 

Tax Source 

Millage Rate 

Tax Amt. 

Base Amt. Paid 

STATE EDUCATICN 

6 

84,52 

$84.52 

COUNTY OPERATING 

4.521 7 

63.70 

$63.70 

Application Use: 

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constitutes acceptance of all disclaimers associated with these websites. GIS data is not the official record of the County. This data is made available for information 

purposes only!

PETITION 

Exhibit B - Earl Trust, as Amended

a 

DECLARATION OF TRUST 

I, EARL J. MOCK, a resident of the Township of Burr Oak, County of St. Joseph and 

State of Michigan, declare myself trustee of the property transferred to this Trust. 

I have also 

caused or may cause the death benefits under any insurance policies on my life to be made 

payable at my death to the successor trustee then acting hereunder. 

The trust property, all 

rights as beneficiary of those policies, the proceeds of those policies when received, any 

property added to the trust in accordance with the provisions of this instrument, and all 

investments 

and reinvestments 

‘thereof ("trust principal”) 

shall 

be held upon the terms 

hereinafter provided. 

I have no spouse and no children. My heirs at law are as follows: 

MAXINE MOCK, sister 

CLARE A. MOCK, brother 

ARTICLE I 

This instrument, and the initial trust hereby evidenced, as from time to time amended, 

may 

be 

designated 

the 

"EARL 

J. 

MOCK DECLARATION 

OF 

TRUST 

DATED 

Andee 

y/ 

A)

A. 

The trustee shall distribute to me or apply for my benefit such amounts of net 

income and principal, even to the extent of exhausting principal, 

as the trustee believes 

desirable from time to time for my health, support in reasonable comfort, best interests, and’ 

welfare, considering all circumstances and factors deemed pertinent by the trustee. 

Any 

undistributed net income shall be accumulated and added to principal, as from time to time 

determined by the trustee. 

B. 

In addition, the trustee shall distribute to me or others such amounts of net 

income and principal as I may from time to time direct in writing, except that if the trustee 

believes that I am unable to manage my business affairs properly because of advanced age, 

illness, or other cause, the trustee may, in the trustee's sole discretion, decide not to honor my 

written direction. 

C. 

During any period in which I am unable to properly care for my affairs, my 

Successor Trustee as hereinafter named, shall become trustee in my place. 

The Successor 

Trustee shall determine whether I am able to properly care for my affairs. When making such 

determination, the Successor Trustee may rely upon my written request or if I am incapable of 

doing so, the Successor Trustee may consult with my physician and siblings in making such 

determination. 

The Successor Trustee, 

in determining 

to act or cease acting under this 

paragraph, may conclusively rely on a written medical opinion issued by a licensed medical 

doctor.

welfare, medical, dental, hospital, or similar care of me. 

In providing nursing home or permanent care, the Trustee shall require that any 

establishment, agency or facility providing the care for me provide: 

1. 

Reasonable comfort and maintenance as the standard of living which 

I had 

maintained up to the time of admission. 

2. 

Medical and nursing care of adequate quality, which covers all conditions of 

physical and mental infirmities attended upon old age. 

3. 

The best care and comfort in ‘all situations relating to health, medical, dental, 

hospital, nursing expenses and expenses of invalidism (except major hospitalization) as I would 

have provided for the rest of my life. 

ARTICLE IT 

Following my death, the trustee shall pay out of the trust principal all (a) my legally 

enforceable debts, including debts owed by me to a trustee individually, except debts which are 

an encumbrance on real property, (b) the expenses of my last illness and funeral, 

(c) the 

administration expenses payable by reason of my death, and (d) the estate, inheritance, and 

succession taxes (including interest and penalties, if any, but excluding any generation-skipping 

taxes) payable 

in any jurisdiction by reason of my death (including those administration 

expenses and taxes payable with respect to assets which do not pass under this trust). 

Despite

trustee shall certify in writing to the personal representative of my probate estate, if any, the 

extent to which the principal available for payment of the preceding items 

is or will be 

insufficient. 

The preceding items shall be paid by the trustee without seeking reimbursement, 

recovery, or contribution from any person, except that if no personal representative of my 

probate estate is appointed within six months after my death, the trustee shall, to the maximum 

extent permitted by law, seek reimbursement for, recovery of, or contribution toward the 

payment of those taxes attributable to property in which I have a qualifying income interest for 

life or over which I have a power of appointment. 

ARTICLEIV 

A. 

As of the date of my death, but after providing for the payments, 

if any, 

required by Article III of this instrument, the trustee shall distribute the remaining trust assets 

(including property to which the trustee may be entitled under my will or from any other. 

source) as follows: 

1. 

If my brother, CLARE 

J. MOCK 

or my 

sister, MAXINE MOCK, 

survives me, then commencing as of the date of my death and during the life of my brother and 

sister, the Trustee shall distribute to my brother and sister and the survivor of the two, so 

much of the net income and principal of my Trust estate, even to the extent of exhausting 

principal, as the Trustee believes desirable from time to time for the health, support and

sister, or may exclude one or more of them, and shall have no duty to equalize 

those distributions. 

2. 

There shall be distributed 

a Fifty-seven Acre (57) parcel 

in Branch 

County, Michigan (described in Exhibit "A" attached) to the BRANCH COUNTY CAREER 

CENTER, Coldwater, Michigan. 

3. 

Upon the death of the last to die of my siblings and me, the remaining 

principal of the trust shall be divided into equal shares and distributed to MICHIGAN STATE 

UNIVERSITY, East Lansing, Michigan, WESTERN MICHIGAN UNIVERSITY, Kalamazoo, 

Michigan, and the GLEN OAKS COMMUNITY COLLEGE FOUNDATION, Centreville," 

Michigan and the Trust shall terminate. 

B. 

Understanding the size of the corpus of the trust that may be established 

hereunder, I do hereby authorize the trustee to commingle the trust funds in one trust pool for 

the purposes of investment and administration but with separate accountings to be maintained 

for each beneficiary. 

ARTICLE V 

The provisions of this Article shall apply to each trust held under this instrument: 

A 

If 

at any 

time 

a beneficiary 

eligible 

to 

receive 

net income 

or principal 

distributions is under legal disability, or in the opinion of the trustee is incapable of properly

advisable. 

As used throughout this instrument, 

the term 

“lawful guardian" 

shall mean 

successively in the order named (i) the court-appointed conservator, (ii) either parent, or (iii) 

the individual having personal custody (whether or not a court-appointed guardian) where no 

conservator has been appointed. 

B. 

Among the circumstances and factors to be considered by the trustee in 

determining whether 

to make discretionary distributions of net income or principal 

to 

a 

beneficiary are the other income and assets known to the trustee to be available to that 

beneficiary and the advisability of supplementing such income or assets. 

C. 

Except as otherwise provided by law, no interest of any beneficiary shall be 

subject to anticipation, to claims for alimony ‘or support, to voluntary transfer without the 

written consent of the trustee, or to involuntary transfer in any event. 

D. 

If at any time after my death the trustee shall determine that the trust is of a size 

that is no longer economical to administer, the trustee, without further responsibility, may (but 

need not) distribute the trust to the beneficiary for whom the trust is named. 

E. 

Notwithstanding any other provision of this instrument, at the end of ninety 

years after the date of my death, the trustee shall distribute the principal and all accrued or 

undistributed net income of the trust to the beneficiary for whom the trust is named. 

ARTICLE VI

1. 

To retain for any period of time without limitation, and without liability 

for loss or depreciation in value, any property transferred to the trustee, including stock or 

other evidences of interest in a trustee hereunder or partnership interests (whether general, 

special, or limited), even though the trustee could not properly purchase the property as a trust 

investment and though its retention might violate principles of investment diversification; 

2. 

To sell at public or private sale, wholly or partly for cash or on credit, 

contract to sell, grant or exercise options to buy, convey, transfer, exchange, or lease (for a 

term within or extending beyond their term of the trust) any real or personal property of the 

trust, and to partition, dedicate, grant easements in or over, subdivide, improve, and remodel, 

repair, or raze improvements on any real property of the trust, and in general to deal otherwise 

with the trust property in such manner, for such prices, and on such terms and conditions as 

any individual might do as outright owner of the property; 

3. 

To borrow money at interest rates then prevailing from any individual, 

bank, or other source, irrespective of whether any such individual or bank is then acting as 

trustee, and to create security interests in the trust property by mortgage, pledge, or otherwise; 

4. 

To invest 

in bonds, common or preferred stocks, 

notes, 

real estate 

mortgages common 

trust 

funds, 

shares 

of regulated 

investment companies, 

currencies, 

partnership interests (whether general, special, or limited), or other securities or property, real 

or personal, domestic or foreign, including partial interests, such as 

life estate, term or:

or in kind, or partly in each; to allocate different kinds or disproportionate shares of property 

or undivided interests in property among the beneficiaries or separate trusts, without liability 

for, or obligation to make compensating adjustments by reason of, disproportionate allocations 

of unrealized gain for federal income tax purposes; and to determine the value of any property 

so allocated, divided, or distributed; 

6. 

To make such elections and allocations under the tax laws as the trustee 

deems advisable without regard to the relative interests of the beneficiaries; the trustee shall 

not make adjustments between principal and income, or in the interests of the beneficiaries, to 

compensate for the effects of such elections and allocations; and any decision ‘made by the 

trustee with respect to the exercise of any tax election or allocation shall be binding and 

conclusive on all persons; 

7. 

To exercise in person or by general or limited proxy all voting and other 

rights, powers, and privileges and to take all steps to realize all benefits with respect to stocks 

or other securities; and to enter into or oppose, alone or with others, voting trusts, mergers, 

consolidations, foreclosures, liquidations, reorganizations, or other changes in the financial 

structure of any corporation; 

8. 

To cause any security or other property to be held, without disclosure of 

any fiduciary relationship, 

in the name of the trustee, 

in the name of a nominee, 

or in 

unregistered form;

and agents (with or without discretionary powers); 

10. 

To deal with the fiduciary or fiduciaries of any other trust or estate, even 

though the trustee is also the fiduciary or one of the fiduciaries of the other trust or estate; 

11. 

To compromise or abandon any claim in favor of or against the trust; 

12. 

To 

lend money 

to, 

and 

to purchase 

property 

from, 

the personal 

representative of my estate and retain it for any period of time without limitation, and without 

liability for loss or depreciation in value, notwithstanding any risk, unproductivity, or lack of 

diversification; 

13. 

To commingle for investment purposes the property of the trust with the 

property of any other trust held hereunder, allocating to each trust an undivided interest in the 

commingled property; 

14. 

To receive any property, real or personal, to be added to the trust by 

lifetime or testamentary transfer or otherwise, if the trustee consents in writing; 

15. 

To execute instruments of any kind, including instruments containing 

covenants and warranties binding upon and creating a charge against the trust property and 

containing provisions excluding personal liability; and 

16. 

To use and expend the trust income and principal to (i) conduct or cause 

to be conducted environmental investigations of the trust property, including environmental 

audits, 

assessments, 

site 

monitoring, 

laboratory 

analyses, 

testing, 

title 

histories, 

aerial

common law ("environmental laws"); (ii) take appropriate remedial action to contain, clean up 

or remove any actual or threatened environmental hazard, including a spill, release, discharge 

or contamination, and conduct site restoration work on the trust property and notify the 

appropriate federal, state or local authorities either on its own accord or in response to an 

actual or threatened violation of environmental laws; (iii) institute legal proceedings, claims 

and demands concerning environmental hazards, contamination or condition of the trust. 

property, or contest, pay, compromise, 

settle or comply with legal proceedings, claims, 

demands, orders, penalties, fines and damages brought or imposed by federal, state or local 

government authorities or by a private litigant; and (iv) employ agents, consultants and legal 

counsel to assist with or perform the above undertakings or actions. 

Any expenses or costs 

incurred by the trustee under this subparagraph may be charged against income or principal as 

the trustee shall determine. 

17. 

To 

perform 

all 

other 

acts 

necessary 

for 

the 

proper management, 

investment, and distribution of the trust property, 

18. 

To retain any farm property, even though that property may constitute all 

or a large portion of the trust principal, and to acquire other farm property; to engage in farm. 

products, including livestock breeding and feeding, poultry farming, 

and dairy farming, 

whether by operating directly with hired labor, by retaining farm managers or management 

agencies (including any such agency which is in any way affiliated with the corporate trustee),

systems and drainage facilities; to develop, lease, or otherwise dispose of any mineral, oil, or 

gas 

property 

or 

rights; 

to borrow money 

for 

any 

of 

the 

purposes 

described 

in 

this’ 

subparagraph; and in general to do all things customary or desirable in farm operations; 

B. 

The powers granted in this Article shall be in addition to those granted by law 

and may be exercised even after termination of all trusts hereunder until actual distribution of 

all trust principal, but not beyond the period permitted by any applicable rule of law relating to 

perpetuities. 

C. 

To the extent that such requirements can legally be waived, no trustee hereunder 

shall ever be required to give bond or security as trustee, or to qualify before, be appointed by, 

or account to any court, or to obtain the order or approval of any court respecting the exercise 

of any power or discretion granted in this instrument. 

Pursuant to Michigan Revised Probate 

Code Section 801(2), the trustee shall not register the trust with a Probate Court of the State of 

Michigan, unless the trustee otherwise elects. 

D. 

The trustee's exercise or nonexercise of powers and discretions in good faith 

shall be conclusive on all persons. 

No person paying money or delivering property to any 

trustee hereunder shall be required or privileged to see to its application. 

The certificate of the 

trustee that the trustee 

is acting in compliance with this instrument shall fully protect all 

persons dealing with a trustee. 

E. 

This 

instrument and 

ail dispositions hereunder 

shall 

be governed 

by 

and

ARTICLE 

VII 

A. 

Any trustee may resign at any time by giving prior written notice to me, if I am 

then living, or if I am not then living, to the beneficiary or beneficiaries to whom the current 

trust income may or must then be distributed. 

B. 

If I cease to act as trustee hereunder for any reason, I name CLARE A. MOCK 

and CITIZENS BANK of Sturgis, Michigan as Co-Trustees hereunder. 

If CLARE A. MOCK" 

ceases to act as trustee herein for any reason, I name MAXINE MOCK, as Co-Trustee and if 

she is unable or refuses CITIZENS BANK shall act as sole Trustee. 

Except as otherwise 

provided in paragraphs D and E of this Article, if CITIZENS BANK, Sturgis, Michigan ceases 

to act as trustee hereunder for any reason, or if any successor trustee appointed as hereinafter 

provided ceased to act as trustee hereunder for any reason, the person or persons indicated in 

paragraph F of this Article shall, by written instrument, appoint any bank or trust company, 

within the State of Michigan, as successor co-trustee. 

C. 

The person or persons indicated in paragraph F of this Article may at any time, 

by written instrument, approve the accounts of the trustee with the same effect as 

if the 

accounts had been approved by a court having jurisdiction of the subject matter and of all 

necessary parties. 

D. 

If any corporate trustee designated to act or at any time acting hereunder is

E. 

A successor trustee may be appointed pursuant to paragraph B of this Article 

and the accounts of the trustee may be approved pursuant to paragraph C of this Article by me, 

if then living, or after my death, by a majority in number of the beneficiaries to whom the 

current trust income may or must then be distributed. 

If any person so entitled to act is then 

under legal disability, the instrument of appointment or approval may be signed by the lawful 

guardian of such person on his or her behalf, 

F. 

The incumbent trustee shall have all of the title, powers, and discretion granted 

to the original trustee, without court order or act of transfer. 

No successor trustee shall be 

personally liable for any act or failure to act of a predecessor trustee. With the approval of the 

person or persons indicated in paragraph F of this Article who may approve the accounts of the 

trustee, 

a successor trustee may accept the account furnished, 

if any, 

and 

the property 

delivered by or for a predecessor trustee without liability for so doing, and such acceptance" 

shall be a full and complete discharge to the predecessor trustee. 

ARTICLE VIII 

A. 

I reserve to myself all rights now or hereafter vested in me as owner of any life 

insurance policies made payable to the trustee, including the rights to change beneficiaries, to 

borrow money (from the issuing companies, the banking department of any corporate trustee 

acting hereunder, or others) using the policies as security, to surrender the policies for cash, to

B. 

I reserve the right from time to time during my life, by written instrument 

delivered to the trustee (or, if I am trustee, by written instrument filed with the trust records), 

to amend or revoke this instrument in whole or in part; provided, however, that no amendment 

may substantially increase the duties of the trustee or decrease trustee compensation without 

the written consent of the trustee, and if this instrument 

is completely revoked, 

all trust 

property and policies of insurance held by the trustee shall be transferred and delivered to me 

or as I may otherwise direct in writing, 

As 

settlor 

and 

initial 

‘trustee, 

‘I 

now 

sign - this 

declaration 

of 

trust 

on 

lee 

// 

19.26 

WITNESSES:

EXHIBIT "A" 

All that certain piece or parcel of land situate and being in the Township of Bronson, County 

of Branch and State of Michigan, described as follows, to-wit: 

The East one hundred (100) rods of the North ninety (90) acres of the Northeast quarter 

(NE1/4) of Section seven (7), Township seven (7) South, Range eight (8) West.

FILE COPY 

FIRST AMENDMENT TO THE 

EARL J. MOCK DECLARATION OF TRUST DATED DECEMBER 11, 1996 

This "Fitst Amendment" to the Earl J. Mock Declaration of Trust dated December 11, 1996, 

is made and entered into on December 16, 2016. 

RECITALS 

A. 

Earl]. Mock executed and entered into the Earl]. Mock Declaration of Trust dated December 

11,1996 (the "Earl Mock Trust"). 

B. 

In Article VIII of the Earl Mock Trust, the tight to amend or revoke the Earl Mock Trust 

was reserved to Eatl J. Mock as Settlor. 

C. 

At the time of this First Amendment, Eatl J. Mock is the Trustee of the Earl Mock Trust. 

NOW, THEREFORE, pursuant to Article VIII of the Eatl Mock Trust, Earl J. Mock hereby 

amends the Earl Mock Trust as follows: 

1. 

Amendment to Article IV of the Earl Mock Trust. 

Atticle IV is hereby deleted and 

replaced in its entirely as follows: 

ARTICLE IV 

A. 

As of the date of my death, but after providing for the payments, if any, 

required by Article III of this instrument, the Trustee shall distribute the remaining trust 

assets (including property to which the trustee may be entitled under my will or from any other 

source) as follows: 

1 

If my brother, CLARE A. MOCK or my sister, MAXINE M. MOCK, survives 

me, then commencing as of the date of my death and during the life of my brother and sister, 

the Trustee shall distribute to my brother and sister and the survivor of the two, so much of

(2) 

the Trustee may make unequal distributions to my brother and sister, or may 

exclude one or more of them, and shall have no duty to equalize those distributions. 

2. 

Upon the death of the last to die of my siblings and me, the remaining principal 

of the trust shall be distributed as follows: 

® 

If living, any real property remaining in the Trust estate shall be distributed to 

DOUGLAS R. WALL, whose address is 63925 Burt Oak Rd, Burr Oak, Michigan 49030. If 

DOUGLAS R. WALL is not living at the time of the last to die of my siblings and me, then the 

distdbutions to him shall lapse and become a patt of the distdbutions set forth in Asticle 

IV.A.2(b). 

(® 

All of the rest and residue of the my Trust estate shall be divided into equal 

shares and distributed to MICHIGAN STATE UNIVERSITY, East Lansing, Michigan, 

WESTERN MICHIGAN UNIVERSITY, Kalamazoo, Michigan, and the GLEN OAKS 

COMMUNITY COLLEGE 

FOUNDATION, Centreville, Michigan, 

Upon the completion of the distributions set forth in Article IV.A.2, the Trust shall 

terminate, 

B. 

Understanding the size of the corpus of the trust that may be established 

hereunder, I do hereby authorize the Trustee to commingle the trust funds in one trust pool 

for the purposes of investment and administration, but with separate accountings to be 

maintained for each beneficiary. 

. Amendment to Article VIA of the Earl Mock Trust. Article VIA shall continue in full

authority to obtain, access, modify, control, and delete my passwords, encryption codes, 

and any other electronic credentials associated with my digital assets. My digital assets 

shall include, without limitation, all of my: (A) electronic and digital devices that can receive, 

store, process, or send digital information, including, without limitation, computers, 

laptops, phones, tablets, peripherals, storage devices, servers, cloud-based data, and other 

digital processing and data content devices; (B) information created, generated, sent, 

communicated, received, or stored on a digital device or system that delivers or receives 

digital 

information 

(including, 

without 

limitation: 

digital 

music, 

sounds, 

digital 

photographs and images, digital videos, software licenses, social network accounts, file- 

sharing accounts, financial accounts, banking accounts, domain registrations, DNS service 

accounts, web hosting accounts, online storage accounts, other online accounts, and any 

other forms of digital content); (C) rights to own, possess, or use an electronic system for 

creating, generating, sending, receiving, storing, displaying, or processing information; (D) 

electronic communications (including, without limitation, videos, emails, email accounts, 

content, signs, signals, writings, images, sounds, data, or intelligence of any nature) sent 

by me or received by me, wherever stored, including, without limitation, on an electronic 

device that 

I own or in an account in my name at any service provider or digital custodian 

(now and in the future); and (E) any other digital asset currently in existence or created in 

the future, or that may exist from technological developments. This power regarding my 

digital assets and the scope of my digital assets, shall be intespreted to the broadest extent 

possible under applicable law to be inclusive rather than to exclude, and shall include, and

example, my Google account, my Facebook account, and any other digital account in 

which I have used the online tool). 

Amendment to Article VII of the Earl Mock Trust. Article VII is hereby deleted and 

replaced in its entirely as follows: 

ARTICLE 

VII 

A, 

Any trustee may resign at any time by giving prior written notice to me, if 

Iam 

then living, ot if I am not then living, to the beneficiary or beneficiaries to whom the current 

trust income may ot must then be distributed. 

B. 

If 1 cease to act as trustee hereunder for any reason, I name CLARE A. MOCK 

and STURGIS BANK AND TRUST COMPANY of Sturgis, Michigan as Co-Trustees 

hereunder, 

If CLARE A. MOCK is unable or refuses to act as a Co-Ttustee or otherwise 

ceases to act as Co-Trustee herein for any reason, I name MAXINE M, MOCK as Co-Trustee. 

If MAXINE M. MOCK is unable or refuses to act as a Co-Trustee or otherwise ceases to act 

as Co-Trustee herein for any reason, 

I name DOUGLAS R. WALL as Co-Trustee. If 

DOUGLAS R. WALL is unable or refuses to act as a Co-Trustee or otherwise ceases to act 

as Co-Trustee herein for any reason, then Co-Trustee STURGIS BANK AND TRUST 

COMPANY shall act as sole Trustee. Except as otherwise provided in paragraphs D and B 

of this Asticle, if STURGIS BANK AND TRUST COMPANY, Sturgis, Michigan ceases to 

act as trustee hereunder for any reason, or if any successor trustee appointed as heseinafter 

provided ceased to act as trustee hereunder for any reason, the person or persons indicated in 

paragraph F of this Article shall, by written instrument, appoint any bank or trust company,

accounts had been approved by a coutt having jurisdiction of the subject matter and of all 

necessaty patties. 

D. 

If any corporate trustee designated to act or at any time acting hereunder is 

merged with or transfers substantially all of its assets to another corporation, ot is in any other 

manner reorganized or reincorporated, the resulting or transfetee corporation shall become 

trustee in place of its cotporate predecessor. 

E. 

A successor trustee may be appointed and the accounts of the trustee may be 

approved pursuant to paragraph C of this Azticle by me, if then living, or after my death, by a 

majority in number of the beneficiaties to whom the current trust income may or must then 

be distributed. If any person so entitled to act is then under legal disability, the instrument of 

appointment or approval may be signed by the lawful guardian of such person on his ot her 

behalf, 

F. 

The incumbent trustee shall have all of the title, powers, and discretion granted 

to the original trustee, without court order or act of transfer. No successor trustee shall be 

personally liable for any act ot failure to act of a predecessor trustee. With the approval of the 

person or persons indicated in patagraph E of this Article who may approve the accounts of 

the trustee, a successor trustee may accept the account furnished, if any, and the property 

delivered by ot for a predecessor trustee without liability for so doing, and such acceptance 

shall be a full and complete discharge to the predecessor trustee. 

. 

Limitation on Pitst Amendment. Except as otherwise amended by this Fitst Amendment,

As settlor, 

I now sign this First Amendment to the Earl Mock Trust on December 16, 2016. 

WITNESSES: 

Pal ™ - 

Y 

Th 

— 

Eatl J. Mock 

Michael {Caywood 

“yt 

/ a 

fafa A. Bregitzer 

44

PETITION 

Exhibit C 

- Notices of Uncapping

NOTICE OF UNCAPPING 

FROM HUTSON ASSESSING INC 

PARCEL IDENTIFICATION 

60450 FARRAND RD. 

PARCEL CODE NUMBER: 

75 001 011 011 00 

COLON, MI 48040 

TEMP- RETURN SERVICE REQUESTED 

PROPERTY ADDRESS: 

NAME AND ADDRESS OF OWNER OR PERSON NAMED ON ASSESSMENT ROLL: 

MOCK EARL J TRUST 

33471 KIBILOSKI RD 

BURR OAK MI 49030 

Appeal Rights 

Date of Uncapping: 

09/20/2025 

A transfer of ownership has occured on this property and the Taxable Value has been uncapped. 

Date of Transfer: 07/30/2018 

Year uncapped: 2019 

Percent uncapped: 100.00 

If you believe this information is incorrect you may appeal to the Michigan Tax Tribunal by the filing of a 

petition within 35 days of this action. The petition must be 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. 

The Property Tax Act directs an uncapping of Taxable Value the Year following a transfer of 

ownership. 

Contact my office if you have any questions. 

/s/ Dale Hutsomn

Michigan Department of Treasury 

3214 {rev. 8-09) 

County 

. 

. 

. 

n 

H 

” 

Assessor Affidavit Regarding 

"Uncapping" 

of Taxable Value 

st. Joseph 

The change in Taxable Value recorded on this affidavit are related to the "Uncapping of Taxable Value due to a failure on the part of the transferee (buyer) to 

timely file the Property Transfer Affidavit (form L-4260). 

In accordance with the authority identified in Section 27b of the General Property Tax Act (P.A. 206 of 1893, as amended), a correction has been made in the 

Taxable Value of the following described Real/Personal Property: 

75 001011 011 00 

located in the City of/Township of/Village of 

Township of Burr Oak 

.is a correction to the 

{Parcel Identification Number) 

2019 

Assessment/Tax Roll 

Correction of Taxable Value Due to Transfer of Ownership 

School Code 

HOMESTEAD AND QUALIFIED AGRICULTURAL 

NON-HOMESTEAD AND NON-QUALIFIED AGRICULTURAL 

. 

Amount of 

. 

. 

Amount of 

, 

75020 

Before Correction 

Correction 

Before Correction 

Increase/Decrease 

Correction 

State Equalized Valuation 

Taxable Valuation 

Correction of Taxing Unit Levy 

Taxing Unit 

HOMESTEAD AND QUALIFIED AGRICULTURAL 

NON-HOMESTEAD AND NON-QUALIFIED AGRICULTURAL 

, 

Amount of 

| 

A 

Amount of 

i 

Before Correction 

Increase/Decrease 

Correction 

Before Correction 

Increase/Decrease 

Correction 

County 

Intermediate School District 

Community College 

State Education Tax 

Local School Operating 

Local School Supplemental (<=18) 

Local School Supplemental (>=18) 

Local Schoo! Enhancement 

Local School Dept 

City/Township/ Village 

Other 

Total 

Note: This levy section of this affidavit does not include collections fees, penalties, and interest. These must be added to the bill, when applicable, by the treasurer. 

I, Dale Hutson, being the certified assessor for the City/Twp of 

Township of Burr Oak 

, do hereby swear or affirm that 

the above information is true, to the best of my knowledge. 

Signature of Certified Assessor 

/s/ Dale Hutson 

Date 

Certification 

9/20/2025 

R-7764 

Copies to: Property Owner, Equalization Department, County Treasury, and The Treasurers of all other affected Taxing Units.

Michigan Department of Treasury 

3214 (rev. 8-09) 

. 

. 

“ 

" 

. 

" 

County 

Assessor Affidavit Regarding 

"Uncapping" 

of Taxable Value 

st. Joseph 

The change in Taxable Value recorded on this affidavit are related to the "Uncapping of Taxable Value due to a failure on the part of the transferee {buyer) to 

timely file the Property Transfer Affidavit (form L-4260). 

In accordance with the authority identified in Section 27b of the General Property Tax Act (P.A. 206 of 1893, as amended), a correction has been made in the 

Taxable Value of the following described Real/Personal Property: 

75001011011 00 

located in the City of/Township of/Village of 

Township of Burr Oak 

is a correction to the 

{Parcel identification Number) 

2020 

Assessment/Tax Roll 

Correction of Taxable Value Due to Transfer of Ownership 

| 

School Code 

HOMESTEAD AND QUALIFIED AGRICULTURAL 

NON-HOMESTEAD AND NON-QUALIFIED AGRICULTURAL 

. 

Amount of 

i 

. 

Amount of 

| 

75020 

Before Correction 

Correction 

Before Correction 

Increase/Decrease 

Correction 

State Equalized Valuation 

45,400 

| 

Taxable Valuation 

12,811 

32,589 

Correction of Taxing Unit Levy 

Taxing Unit 

HOMESTEAD AND QUALIFIED AGRICULTURAL 

NON-HOMESTEAD AND NON-QUALIFIED AGRICULTURAL 

Al 

t 

of 

Before Correction 

Amount of 

Correction 

Before Correction 

mount 

0 

Correction 

Increase/Decrease 

Increase/Decrease 

County 

Intermediate School District 

Community College 

State Education Tax 

Local School Operating 

Local School Supplemental {<=18) 

Local School Supplemental (>=18) 

Local School Enhancement 

Local School Dept 

City/Township/Village 

Other 

Total 

Note: This levy section of this affidavit does not include collections fees, penalties, and interest. These must be added to the bill, when applicable, by the treasurer. 

1, Dale Hutson, being the certified assessor for the City/Twp of 

Township of Burr Oak 

, do hereby swear or affirm that 

the above information is true, to the best of my knowledge. 

Signature of Certified Assessor 

Date 

Certification 

/s/ Dale Hutson 

9/20/2025 

R-7764 

Copies to: Property Owner, Equalization Department, County Treasury, and The Treasurers of all other affected Taxing Units.

Michigan Department of Treasury 

3214 {rev. 8-09) 

Assessor Affidavit Regarding "Uncapping" of Taxable Value 

The change in Taxable Value recorded on this affidavit are related to the "Uncapping of Taxable Value due to a failure on the part of the transferee (buyer) to 

timely file the Property Transfer Affidavit (form L-4260). 

In accordance with the authority identified in Section 27b of the General Property Tax Act (P.A. 206 of 1893, as amended), a correction has been made in the 

Taxable Value of the following described Real/Personal Property: 

75001011011 00 

located in the City of/Township of/Village of 

Township of Burr Oak 

County 

St. Joseph 

.is a correction to the 

{Parcel Identification Number) 

2021 

Assessment/Tax Roll 

Correction of Taxable Value Due to Transfer of Ownership 

School Code 

75020 

HOMESTEAD AND QUALIFIED AGRICULTURAL 

NON-HOMESTEAD AND NON-QUALIFIED AGRICULTURAL 

Amount of 

Before Correction 

Correction 

State Equalized Valuation 

49,400 

Taxable Valuation 

12,990 

33,045 

Amount of 

Before Correction 

Correction 

Correction of Taxing Unit Levy 

Taxing Unit 

HOMESTEAD AND QUALIFIED AGRICULTURAL 

NON-HOMESTEAD AND NON-QUALIFIED AGRICULTURAL 

. 

Amount of 

: 

. 

Amount of 

j 

Before Correction 

Increase/Decrease 

Correction 

Before Correction 

Increase/Decrease 

Correction 

County 

Intermediate School District 

Community College 

State Education Tax 

Local School Operating 

Local School Supplemental (<=18) 

Local School Supplemental (>=18) 

Local School Enhancement 

Local School Dept 

City/Township/Village 

Other 

Total 

Note: This levy section of this affidavit does not include collections fees, penalties, and interest. These must be added to the bill, when applicable, by the treasurer. 

|, Dale Hutson, being the certified assessor for the City/Twp of 

Township of Burr Oak 

, do hereby swear or affirm that 

the above information is true, to the best of my knowledge. 

Signature of Certified Assessor 

Js/ 

Dale Hutson 

Date 

Certification 

9/20/2025 

R-7764 

Copies to: Property Owner, Equalization Department, County Treasury, and The Treasurers of all other affected Taxing Units.

Michigan Department of Treasury 

3214 (rev. 8-09) 

. 

. 

. 

n 

. 

" 

County 

Assessor Affidavit Regarding 

"Uncapping" 

of Taxable Value 

St. Joseph 

The change in Taxable Value recorded on this affidavit are related to the "Uncapping of Taxable Value due to a failure on the part of the transferee (buyer) to 

timely file the Property Transfer Affidavit (form L-4260). 

In accordance with the authority identified in Section 27b of the General Property Tax Act (P.A. 206 of 1893, as amended), a correction has been made in the 

Taxable Value of the following described Real/Personal Property: 

75001011 011 00 

located in the City of/Township of/Village of 

Township of Burr Oak 

-is a correction to the 

(Parcel Identification Number) 

2022 

 Assessment/Tax Roll 

Correction of Taxable Value Due to Transfer of Ownership 

] 

School Code 

HOMESTEAD AND QUALIFIED AGRICULTURAL 

NON-HOMESTEAD AND NON-QUALIFIED AGRICULTURAL 

. 

Amount of 

. 

. 

Amount of 

j 

75020 

Before Correction 

/5 

Correction 

Before Correction 

Increase/Decrease 

Correction 

State Equalized Valuation 

49,400 

Taxable valuation 

13,418 

Correction of Taxing Unit Levy 

Taxing Unit 

HOMESTEAD AND QUALIFIED AGRICULTURAL 

NON-HOMESTEAD AND NON-QUALIFIED AGRICULTURAL 

. 

Amount of 

. 

N 

Amount of 

3 

Before Correction 

Increass/Decrease 

Correction 

Before Correction 

Inérease/Decrease 

Correction 

County 

Intermediate School District 

Community College 

State Education Tax 

Local School Operating 

Local School Supplemental {<=18) 

Local School Supplemental (>=18) 

Local School Enhancement 

Local School Dept 

City/Township/ Village 

Cther 

Total 

Note: This levy section of this affidavit does not include collections fees, penalties, and interest. These must be added to the bill, when applicable, by the treasurer. 

|, Dale Hutson, being the certified assessor for the City/Twp of 

Township of Burr Oak 

, do hereby swear or affirm that 

the above information is true, to the best of my knowledge. 

Signature of Certified Assessor 

Date 

Certification 

/s/ Dale Hutson 

9/20/2025 

Copies to: Property Owner, Equalization Department, County Treasury, and The Treasurers of all other affected Taxing Units. 

R-7764

Michigan Department of Treasury 

3214 (rev. 8-09) 

. 

. 

. 

n" 

. 

n 

County 

Assessor Affidavit Regarding 

"Uncapping" 

of Taxable Value 

St. Joseph 

The change in Taxable Value recorded on this affidavit are related to the "Uncapping of Taxable Value due to a failure on the part of the transferee (buyer) to 

timely file the Property Transfer Affidavit (form L-4260). 

In accordance with the authority identified in Section 27b of the General Property Tax Act (P.A. 206 of 1893, as amended), a correction has been made in the 

Taxable Value of the following described Real/Personal Property: 

75001 011 011 00 

located in the City of/Township of/Village of 

Township of Burr Oak 

-is a correction to the 

{Parcel Identification Number) 

2023 

Assessment/Tax Roll 

| 

Correction of Taxable Value Due to Transfer of Ownership 

| 

School Code 

HOMESTEAD AND QUALIFIED AGRICULTURAL 

NON-HOMESTEAD AND NON-QUALIFIED AGRICULTURAL 

. 

Amount of 

. 

. 

Amount of 

. 

75020 

Before Correction 

Correction 

Before Correction 

case/Decrease 

Correction 

State Equalized Valuation 

49,400 

Taxable Valuation 

14,088 

35,312 

Correction of Taxing Unit Levy 

Taxing Unit 

HOMESTEAD AND QUALIFIED AGRICULTURAL 

NON-HOMESTEAD AND NON-QUALIFIED AGRICULTURAL 

Al 

t 

of 

Before Correction 

Amount of 

Correction 

Before Correction 

mount 

0 

Correction 

Increase/Decrease 

Incredse/Decrease 

County 

Intermediate School District 

Community College 

State Education Tax 

Local School Operating 

Local School Supplemental (<=18) 

Local School Supplemental (>=18) 

Local School Enhancement 

Local School Dept 

City/Township/ Village 

Other 

Total 

Note: This levy section of this affidavit does not include collections fees, penalties, and intérest. These must be added to the bill, when applicable, by the treasurer. 

|, Dale Hutson, being the certified assessor for the City/Twp of 

Township of Burr Oak 

, do hereby swear or affirm that 

the above information is true, to the best of my knowledge. 

Si 

f 

Certifi 

ignature of 

Certified Assessor 

/s/ Dale Hutson 

Date 

Certification 

R-7764 

9/20/2025 

Copies to: Property Owner, Equalization Department, County Treasury, and The Treasurers of all other affected Taxing Units.

Michigan Department of Treasury 

3214 (rev. 8-09) 

. 

. 

. 

" 

. 

" 

County 

Assessor Affidavit Regarding 

"Uncapping" 

of Taxable Value 

st. Joseph 

The change in Taxable Value recorded on this affidavit are related to the "Uncapping of Taxable Value due to a failure on the part of the transferee (buyer) to 

timely file the Property Transfer Affidavit (form L-4260). 

In accordance with the authority identified in Section 27b of the General Property Tax Act (P.A. 206 of 1893, as amended), a correction has been made in the 

Taxable Value of the following described Real/Personal Property: 

75001011 011 00 

located in the City of/Township of/Village of 

Township of Burr Oak 

.is a correction to the 

(Parcel Identification Number) 

2024 

 Assessment/Tax Rolt 

Correction of Taxable Value Due to Transfer of Ownership 

] 

School Code 

HOMESTEAD AND QUALIFIED AGRICULTURAL 

NON-HOMESTEAD AND NON-QUALIFIED AGRICULTURAL 

n 

Amount of 

. 

75020 

Before Correction 

Amount 0 

Correction 

Before Correction 

Correction 

State Equalized Valuation 

80,500 

| 

Taxable Valuation 

14,792 

37,078 

Correction of Taxing Unit Levy 

Taxing Unit 

HOMESTEAD AND QUALIFIED AGRICULTURAL 

NON-HOMESTEAD AND NON-QUALIFIED AGRICULTURAL 

. 

Amount of 

. 

Amount of 

. 

Before Correction 

increase/Decrease 

Correction 

Before Correction 

Increase/Decrease 

Correction 

County 

Intermediate School District 

Community College 

State Education Tax 

Local School Operating 

Local School Supplemental {<=18) 

Local School Supplemental {(>=18) 

Local School Enhancement 

Local School Dept 

City/Township/Village 

Other 

Total 

Note: This levy section of this affidavit does not include collections fees, penalties, and interest. These must be added to the bill, when applicable, by the treasurer. 

1, Dale Hutson, being the certified assessor for the City/Twp of 

Township of Burr Oak 

, do hereby swear or affirm that 

the above information is true, to the best of my knowledge. 

Signature of Certified Assessor 

Date 

/s/ Dale Hutson 

9/20/2025 

Certification 

R-7764 

Copies to: Property Owner, Equalization Department, County Treasury, and The Treasurers of all other affected Taxing Units.

Taxable Value Calculations 

Parcel # 

75001 011.011 00 

Consumer Price Index 

Taxable 

Increased 

Year 

CPI 

Value 

By CPI 

Year 

2017 

0.90% 

1.009 

#VALUE! 

2017 

2018 

2.10% 

1.021 

- 

 #VALUE! 

2018 

2019 

2.40% 

1.024 

44700 

#VALUE! 

2019 

2020 

1.90% 

1.019 

45,400 

45,549 

2020 

2021 

1.40% 

1.014 

. 

46,035 

2021 

2022 

3.30% 

1.033 

- 

47.554 

2022 

2023 

5.00% 

1.050 

. 

49,400 

49,931 

2023 

2024 

5.00% 

1.050 

Lo 

51,870 

2024 

2025 

3.10% 

1.031 

- 

53.477 

2025

PETITION 

Exhibit D - Stephenson Cases

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

Mark A Stephenson, 

MICHIGAN TAX TRIBUNAL 

Petitioner, 

SMALL CLAIMS DIVISION 

v 

MTT Docket No. 23-003622 

Mendon Township, 

Presiding Judge 

Respondent. 

Patricia L. Halm 

FINAL OPINION AND JUDGMENT 

The Tribunal issued a Proposed Opinion and Judgment (POJ) on September 25, 

2024. The POJ states, in pertinent part, “[tlhe parties have 20 days from date of entry 

of this POJ to notify the Tribunal in writing, by mail or by electronic filing, if available, if 

they do not agree with the POJ and to state in writing why they do not agree with the 

POJ (i.e., exceptions).” 

On September 30, 2024, Respondent filed exceptions to the POJ. 

‘In the exceptions, 

Respondent states the record reflects that the subject property has a mixed use of 

agricultural and residential and the qualified agricultural exemption (QAE) was reduced 

to 80.2%. MCL 211.27a(6)(k) allows this change in use parcel to be entered into QAE 

from uncapping when a letter request is made to exclude the change in use from the 

program. Because no letter request was made, the Tribunal does not have authority to 

enter the parcel into the QAE program for recapping of the 2022 taxable value. 

On October 10, 2024, Petitioner filed a response to the exceptions. 

In the response, 

Petitioner states that this is the first time Respondent has raised this argument. 

Regardless, the Notice of Uncapping for Parcel No. 75-010-030-006-00 clearly states 

that the basis for uncapping was “failure on the part of the transferee (buyer) to timely 

file the Property Transfer Affidavit (form 1L-4260).” Furthermore, the Notice of 

Uncapping, which was dated September 12, 2023, was for the year 2022. 

‘Petitioner did 

not request that the Township separate the residence on the parcel from the QAE 

portion until October 25, 2023. As such, Respondent's exceptions are without merit. 

The Tribunal has considered the exceptions, the response, and the case file and finds 

that the Administrative Law Judge (ALJ) properly considered the testimony and

MTT Docket No. 23-003622 

Page 2 of 4 

shown good cause to reverse the ALJ's proposed opinion. 

Given the above, Respondent failed to show good cause to justify modifying the POJ or 

granting a rehearing.! As such, the Tribunal adopts the POJ as the Tribunal’s final 

decision in this case.? The Tribunal also incorporates by reference the Findings of Fact 

and Conclusions of Law contained in the POJ in this Final Opinion and Judgment. As a 

result: 

a. 

The properties’ TVs, as established by Respondent for the tax year at issue, 

are as follows: 

Parcel Number: 75-010-030-005-00 

Year 

Tv 

2022 

$313,900 

Parcel Number: 75-010-030-006-00 

Year 

iY 

2022 

$379,400 

b. 

The properties’ final TVs, for the tax year at issue, are as follows: 

Parcel Number: 75-010-030-005-00 

Year 

Tv 

2022 

$58,853 

Parcel Number: 75-010-030-006-00 

Year 

Tv 

2022 

$81,819 

IT IS SO ORDERED. 

IT IS FURTHER ORDERED that the officer charged with maintaining the assessment 

rolls for the tax year at issue shall correct or cause the assessment rolls to be corrected 

to reflect the property's taxable values as finally provided in this Final Opinion and 

Judgment within 20 days of the entry of the Final Opinion and Judgment, subject to the 

processes of equalization.? To the extent that the final level of assessment for a given 

year has not yet been determined and published, the assessment rolls shall be 

corrected once the final level is published or becomes known.

MTT Docket No. 23-003622 

Page 3 of 4 

and interest paid on delinquent taxes. The refund shall also separately indicate the 

amount of the taxes, fees, penalties, and interest being refunded. A sum determined by 

the Tribunal to have been unlawfully paid shall bear interest from the date of payment to 

the date of judgment, and the judgment shall bear interest to the date of its payment. A 

sum determined by the Tribunal to have been underpaid shall not bear interest for any 

time period prior to 28 days after the issuance of this Final Opinion and Judgment. 

Pursuant to MCL 205.737, interest shall accrue (i) after December 31, 2020, through 

June 30, 2022, at the rate of 4.25%, (ii) after June 30, 2022, through December 31, 

2022, at the rate of 4.27%, (iii) after December 31, 2022, through June 30, 2023, at the 

rate of 5.65%, (iv) after June 30, 2023, through December 31, 2023, at the rate of 

8.25%, (v) after December 31, 2023, through June 30, 2024, at the rate of 9.30%, and 

(vi) after June 30, 2024, through December 31, 2024, at the rate of 9.50%. 

This Final Opinion and Judgment resolves the last pending claim and closes this 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 

principal residence exemption of at least 50% at the time the petition was filed or the 

decision relates to the grant or denial of a poverty or disabled veterans exemption and, 

if so, there is no filing fee. You are required to serve a copy of the motion on the 

opposing party by mail or personal service or by email if the opposing party agrees to 

electronic service, and proof demonstrating that service must be submitted with the 

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

MTT Docket No. 23-003622 

Page 4 of 4 

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

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

Mark A Stephenson, 

MICHIGAN TAX TRIBUNAL 

Petitioner, 

SMALL CLAIMS DIVISION 

MTT Docket No. 23-003812 

v 

Case Type: Uncapping 

Park Township, 

Presiding Judge 

Respondent. 

Joshua M. Wease 

FINAL OPINION AND JUDGMENT 

Location of Hearing: 

Telephonic 

: 

Hearing Held on: 

February 11, 2025 

Appearances on Behalf of Petitioner: 

~~ Mark Stephenson and Sara Fazio (attorney) 

Appearances on Behalf of Respondent: Dale Hutson 

SUMMARY OF JUDGMENT 

The subject property's taxable value (TV) was not properly adjusted under MCL 

211.27a. 

The subject property’s TV for the tax year at issue shall be as follows: 

Parcel Number: 75-013-025-015-00 

Year 

TV 

2022 

$6,997 

2023 

$7,346 

2024 

$7,713 

PROCEDURAL HISTORY 

On September 12, 2023, Petitioner received notice that the subject property’s TV 

was uncapped for tax year 2022 under MCL 211.27a. Petitioner filed a petition for the 

subject and two additional parcels with the Tribunal on October 14, 2023, which was

MTT Docket No. 23-003812 

Page 2 of 10 

The amount of TV in dispute, as set forth in the pleadings, for all tax years at 

issue is within the jurisdictional limits of the Small Claims Division." 

Further, the 

property's TV for subsequent tax years is included in this proceeding.? 

ISSUES AND APPLICABLE LAW 

The issue in this matter is whether Petitioner has proven by a preponderance of 

the evidence that the subject property's TV was improperly uncapped under MCL 

211.27a. 

Under the General Property Tax Act, property taxes are based on the property's 

TV for the tax year(s) at issue. 

MCL 211.27a provides that a property’s TV is the lesser of the property's state 

equalized value (SEV) or capped TV, and a property's capped TV.is, absent a transfer 

of ownership, determined mathematically by taking into.consideration the prior tax 

year's TV, statutory losses, the lesser of the rate of inflation or 5%, and statutory 

additions, including omitted property (i.e., property not previously assessed). 

MCL 211.27a(8) states that: 

If all of the following conditions are satisfied, the local tax collecting unit shall 

revise the taxable value of qualified agricultural property taxable on the tax 

roll in the possession of that local tax collecting unit to the taxable value that 

qualified agricultural property would have had if there had been no transfer 

of ownership of that qualified agricultural property since December 31, 1999 

and there had been no adjustment of that qualified agricultural property's 

taxable value under subsection 

(3) since December 31, 1999: 

(a) The 

qualified agricultural property was qualified agricultural property for taxes 

levied in 1999 and each year after 1999. (b) The owner of the qualified 

agricultural property files an affidavit with the assessor of the local tax 

collecting unit under subsection (7)(0). 

MCL 211.27a(7)(0) states that: 

- 

[A] transfer of qualified agricultural property, 

if the person to whom the 

qualified agricultural 

property 

is transferred 

files 

an 

affidavit with 

the 

assessor of the local tax collecting unit in which the qualified agricultural 

property is located and with the register of deeds for the county in which the

MTT Docket No. 23-003812 

Page 3 of 10 

prospective buyer of that qualified agricultural property that the qualified 

agricultural 

property 

is 

subject 

to 

the 

recapture 

tax 

provided 

in 

the 

agricultural 

property 

recapture 

act, 

2000 PA 261, MCL 211.1001 

to 

211.1007, 

if the qualified agricultural property is converted by a change in 

use, as that term is defined in section 2 of the agricultural property recapture 

act, 2000 PA 261, MCL 211.1002... 

. 

. 

MCL 211.27a(8) and (9) states that: 

(8) If all of the following conditions are satisfied, the local tax collecting unit 

shall revise the taxable value of qualified agricultural property taxable on 

the tax roll in the possession of that local tax collecting unit to the taxable 

value that qualified agricultural property would have had if there had been 

no transfer 

of ownership 

of that qualified 

agricultural 

property 

since 

December 31, 1999 and there had been no adjustment of that qualified 

agricultural property's taxable value under subsection (3) since December 

31, 1999: 

(a) The qualified agricultural property was qualified agricultural property for 

taxes levied in 1999 and each year after 1999. 

(b) The owner of the qualified agricultural property files an affidavit with the 

assessor of the local tax collecting unit under subsection (7)(0). 

(9) 

If the taxable value of qualified agricultural property is adjusted under 

subsection (8), the owner of that qualified agricultural property is not entitled 

to a refund for any property taxes collected under this act on that qualified 

agricultural property before the adjustment under subsection (8). 

Pursuant to R 792.10133, after hearing, the Tribunal must issue a final decision 

in writing. Additionally, “[a] written final decision shall include separate sections entitled 

“findings of fact” and “conclusions of law.” ‘Findings of fact “shall include a concise 

statement of the underlying supporting facts” that are "based exclusively on the 

evidence.” Consequently, the Tribunal has not addressed every piece of evidence or 

every inference that might lead to a conflicting conclusion and has rejected evidence 

contrary to its findings. Furthermore, “[elach conclusion of law shall be supported by 

authority or reasoned opinion.” Accordingly, the Tribunal will outline the summary of 

evidence, findings of facts, and conclusions of law, before ultimately rendering 

judgment.

MTT Docket No. 23-003812 

Page 4 of 10 

Petitioner's contentions of TV: 

Parcel Number: 75-013-025-015-00 

Year 

Tv 

2022 

$6,997 

2023 

$7,346 

2024 

$7,713 

The exhibits offered by Petitioner may be viewed on lines 3 and 16 of the docket 

maintained in this case.® No exhibits were excluded from evidence. 

Based on the pleadings, admitted exhibits, and sworn testimony, Petitioner 

contends that the uncapping was improper. 

Petitioner points to another case between 

them and Mendon Township, Docket No. 23-003622, which has the exact same facts 

and issues as this case. The Tribunal found for Mr. Stephenson in that case. 

Petitioner 

contends that Respondent retroactively uncapped the subject property's TV for the 2022 

tax year when it incorrectly determined there was a transfer of ownership on August 29, 

2021. 

Ms. Fazio testified that her client, Petitioner, received a distribution of real 

property from his mother’s Trust at the end of 2021. There was an issue with the deed 

that was corrected and filed in 2023. The issue is whether Petitioner's mother’s death, 

on August 29, 2021, was the catalyst for the uncapping of the TV, and thus the filing of 

the qualified agricultural affidavit, or whether it should not have happened until the 

property was distributed to Petitioner. Petitioner claims that at the time of the mother’s 

death, Petitioner had no authority to file the qualified agricultural affidavit because the 

property had yet to be transferred to him. The property remained in the Trust during the 

four month creditor period and the beneficiaries made a proposal for distribution of the 

Trust due to a discrepancy in the Trust. When Petitioner's sister, Cheryl, signed off on 

the proposal for distribution in November 2022, that is when the distributions could be 

made. 

Petitioner's deed needed to be corrected, and the deed and qualified agricultural 

affidavit were filed in January 2023. The deeds were executed in December 2022, 

recorded on February 21, 2023, and Petitioner filed the qualified agricultural affidavit. 

In 

September 2023, Petitioner received the notices of uncapping for 2023 and was 

required to pay outstanding taxes. 

Petitioner argues that transfers under MCL 

211.27a(7)(o) do not include transfers of qualified agricultural property if the person files 

the affidavit with the township and register of deeds, attesting qualified agricultural 

property will remain qualified agricultural property. Additionally, the transfer is also not a 

transfer of ownership because it is a transfer between certain family members. 

Further, Ms. Fazio argues this is form over substance; MCL 211.27a(7)(0)

MTT Docket No. 23-003812 

Page 5 of 10 

B. Respondent's Evidence 

Parcel Number: 75-013-025-015-00 

Year 

Tv 

2022 

$65,200 

2023 

$68,460 

2024 

$71,883 

The exhibits offered by Respondent may be viewed on lines 6 to 9 of the docket 

maintained in this case.” No exhibits were excluded from evidence. 

Based on the pleadings, admitted exhibits, and sworn testimony, Respondent 

contends that the uncapping event took place in 2021 and therefore the property was 

uncapped for 2022. 

Mr. Hutson claims that the property transfer affidavits (PTA) were 

required to be filed within 45 days of the transfer of ownership, but none were filed with 

Respondent. 

He believes a transfer from a trust is a transfer of ownership, and he does 

not see that Petitioner has provided a copy of the Trust noting that Petitioner was a 

beneficiary other than a contingent beneficiary. Respondent found out about the 

transfer of ownership when the deed and qualified agricultural affidavit were filed on 

February 21, 2023. Because the qualified agricultural affidavits were not filed before the 

2022 tax bills were due (February 15, 2023), the TVs for 2022 were uncapped. Though 

there is no timeframe for the filing of the qualified agricultural affidavit, it does not affect 

the taxes due. 

Mr. Hutson testified that the uncapping exception for a distribution of 

trust property to a family member, does not apply, because the statute requires the 

property to be classified as residential and the subject properties are classified as 

agricultural. There is no dispute that the properties are qualified agricultural exemption 

(QAE) properties, the only issue is timing regarding what can be adjusted and when. 

The parcel has a QAE of 100% in 2022. 

FINDINGS OF FACT 

The following facts were proven by a preponderance of the evidence: 

1. 

The subject property is located at M-60, Park Township, in Saint Joseph County. 

2. 

The subject property is classified as agricultural real and has QAE of 100% for 

the 2022 tax year. 

3. 

Respondent uncapped the subject property's TV because a qualified agricultural 

affidavit was not filed before the 2022 taxes were due (February 15, 2023). 

4. 

Petitioner did not file a PTA with Respondent, as required by MCL 211.27a(10).

MTT Docket No. 23-003812 

Page 6 of 10 

b. The Trust held the subject property for Jean Stephenson’s benefit with her 

children, Mark, Ronald, and Cheryl, as contingent beneficiaries. 

¢. 

Jean Stephenson died August 29, 2021. 

d. 

A deed from the Trust to Petitioner was executed in December 2022. 

e. 

A corrected deed from the Trust to Petitioner was recorded on February 

21, 2023. 

f. 

The deed and qualified agricultural affidavits were recorded on February 

21, 2023. 

CONCLUSIONS OF LAW 

TV is determined pursuant to MCL 211.27a. Except for additions and losses, 

annual increases are limited to 5% or the rate of inflation, whichever is less.® 

In the 

year following a transfer of ownership, however, TV is set equal to the SEV (i.e., 

“uncapped”).® A “transfer of ownership” is defined by MCL 211.27a(6) as “the 

conveyance of title to or a present interest in property, including the beneficial use of the 

property, the value of which is substantially equal to the value of the fee interest,”%-and 

includes a conveyance by deed'? and a change in the beneficiaries of a trust. 

12 

Respondent uncapped the subject property's TV for the 2022 tax year, following 

the recording of a deed involving the subject property and the filing of a qualified 

agricultural affidavit on February 21, 2023. Respondent testified that it was the filing of 

these documents that alerted them to the transfer of property, namely the Jean Esther 

Stephenson Revocable Trust, the death of Jean Esther Stephenson in 2021, and the 

subsequent transfer of the subject property to Petitioner, a Trust beneficiary. Petitioner 

asserts that the subject property's TV should not have been uncapped because a 

qualified agricultural affidavit was filed with Respondent. The Tribunal must determine 

whether a transfer of ownership for purposes of uncapping occurred. 

If a transfer 

occurred, the Tribunal must determine whether any sections of MCL 211.27a(7) apply 

that specify certain situations that are not transfers of ownership for uncapping 

purposes. 

In this case, the subject property was held in the Jean Esther Stephenson 

Revocable Trust for the benefit of Jean Esther Stephenson, Petitioner's mother. 

Petitioner and his siblings were contingent beneficiaries. Petitioner's mother passed 

away on August 29, 2021. Petitioner argues the transfer of ownership would not have 

occurred at the time of her death because Michigan's trust laws require a statutory 

grace period for creditors to make claims against the estate and the Trust held the title 

and control of the properties until they were deeded to Petitioner. However, the Court of

MTT Docket No. 23-003812 

Page 7 of 10 

Twp of Long Lake.'® That court noted that MCL. 211.27(a)(6) states that a transfer of 

ownership includes the conveyance of “the beneficial use of the property.”'* The Fifarek 

court held that the death of the last trust settlor resulted in a change in beneficiaries. 

The Tribunal finds Fifarek instructive and persuasive. Applying Fifarek to the facts of 

this case, Jean Esther Stephenson’s death resulted in a change in beneficiaries — and a 

transfer of ownership — because Petitioner received the beneficial use of the subject 

properties. 

'® 

Further, MCL 211.27a(6)(e) states that: 

A change in the sole present beneficiary or beneficiaries of a trust, except 

under any of the following conditions: (i) A change that adds or substitutes 

the spouse of the sole present beneficiary. 

(ii) Beginning December 31, 

2014, for residential real property, a change that adds or substitutes the 

settlor's 

or the 

seftlor's 

spouse's: mother, 

father, 

brother, : sister, 

-son, 

daughter, adopted son, adopted daughter, grandson, or granddaughter and 

the residential 

real property 

“is not ‘used 

for: any commercial purpose 

following the conveyance. Upon request by the department .of treasury or 

the assessor, the sole present beneficiary or beneficiaries shall furnish proof 

within 30 days that the sole present beneficiary or beneficiaries meet the 

requirements of this subparagraph. If a present beneficiary fails to comply 

with 

a request by ‘the department of treasury 

‘or ‘assessor under this 

subparagraph, that present beneficiary is subject to a fine of $200.00. 

Here, the change did not add or substitute the spouse of the sole present 

beneficiary, under MCL 211.27a(6)(e)(i) and the property is classified as agricultural real 

property; therefore, the exception contained in MCL 211.27a(6)(e)(ii) does not apply. 

There is no dispute that the subject property was qualified agricultural property, 

under MCL 211.7dd, during 2022. A transfer of ownership does not include transfers of 

qualified agricultural property “if the person to whom the qualified agricultural property .is 

transferred files an affidavit with the assessor of the local tax collecting unit in which the 

qualified agricultural property is located and with the register of deeds for the county in 

which the qualified agricultural property is located attesting that the qualified agricultural 

property will remain qualified agricultural property.” The statute does not specify the 

time in which the qualified agricultural affidavit is required to be filed with either the 

18 Fifarek House Trust v Twp of Long Lake, unpublished per curiam opinion of the Court of Appeals, 

issued March 7, 2017 (Docket No. 330489) appeal denied 501 Mich 909; 902 NW2d 626 (2017).

MTT Docket No. 23-003812 

Page 8 of 10 

assessor or the county. However, the Court of Appeals in Lyle Schmidt Farms LLC v 

Mendon Twp," recognized that “MCL 211.27a(8) provides for ‘recapping’ the TV of 

qualified agricultural property when an affidavit under MCL 211.27a(7)(0) is not filed 

within the year of the transfer of title of the qualified agricultural property, but is filed 

later 

. ..."9 

In this case, the qualified agricultural affidavit was filed more than one year 

after the transfer of ownership (the death of Jean Esther Stephenson). Therefore, the 

Tribunal must determine whether Petitioner's qualified agricultural affidavit satisfies 

MCL 211.27a(8). MCL 211.27a(8) states that: 

If all of the following conditions are satisfied, the local tax collecting unit shall 

revise the [TV] of qualified agricultural property taxable on the tax roll in the 

possession of that local tax collecting unit to the taxable value that qualified 

agricultural property would have had 

if ‘there had been no transfer of 

ownership of that qualified agricultural property since December 31, 1999 

and there had been no adjustment of that qualified agricultural property's 

[TV] under subsection (3) since December 31, 1999: (a) The qualified 

agricultural property was qualified agricultural property for taxes levied in 

1999 and each year after 1999. (b). The owner of the qualified agricultural 

property files an affidavit with the assessor of the local tax collecting unit 

under subsection (7)(0).2° 

Here, all of the conditions are met, and the subject property’s TV should be 

recapped for 2022. However, MCL 211.27a(9) provides that ‘[ilf the [TV] of qualified 

agricultural property is adjusted under subsection (8), the owner of that qualified 

agricultural property is not entitled to a refund for any property taxes collected under this 

act on that qualified agricultural property before the adjustment under subsection (8).” 

As such, the 2022 TV shall be recapped; however, Petitioner is not entitled to a refund 

of any taxes collected as a result of the uncapping. The following 2023 and 2024 tax 

years are increased by the respective inflation rate multipliers, which was 1.05 for each 

year. 

JUDGMENT 

IT IS ORDERED that the property's TV for the tax year(s) at issue shall be as set forth 

in the Summary of Judgment section of this Final Opinion and Judgment. 

IT IS FURTHER ORDERED that the officer charged with maintaining the assessment 

rolls for the tax year(s) at issue shall correct or cause the assessment rolls to be 

corrected to reflect the property’s taxable values within 20 days of entry of this Final 

Opinion and Judgment, subject to the processes of equalization.! To the extent that

MTT Docket No. 23-003812 

Page 9 of 10 

published, the assessment rolls shall be corrected once the final level is published or 

becomes known. 

IT IS FURTHER ORDERED that Petitioner is NOT entitled to a refund of the property's 

ad valorem taxes paid for the tax year(s) at issue. 

This Final Opinion and Judgment resolves all pending claims in this matter and closes 

this 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 

principal residence exemption of at least 50% at the time the petition was filed or the 

decision relates to the grant or denial of a poverty or disabled veterans exemption and, 

if so, there is no filing fee. You are required to serve a copy of the motion on the 

opposing party by mail or personal service or by email if the opposing party agrees to 

electronic service, and proof demonstrating that service must be submitted with the 

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. 

By ul. A. Lb ol 

— 

Entered: May 21, 2025

MTT Docket No. 23-003812 

Page 10 of 10 

By: Tribunal Clerk

PLACE STICKER AT TOP 

OF THE RETURN AD] 

CU

9589 

pg71p 5270 

ensing & Re 

Michigan Tay Tribunal 

PO Box 30232 

Lansing, vm; 48909

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