Primary Parcel BOR Determination March 2025.pdf
Active Feed Company, Petitioner V Township Of Winsor, Respondent · 25-002964-TT
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03/25/2025 0 2025 BOARD OF REVIEW DECISION FROM WINSOR TOWNSHIP ASSESSOR PO BOX 1048 CASEVILLE. MI 48725 NAME AND ADDRESS OF OWNER OR PERSON NAMED ON ASSESSMENT ROLL: PROPERTY IDENTIFICATION: (Parcel Code required. Property address ACTIVE FEED COMPANY and legal description optional): 7564 PIGEON ROAD 28-025-005-10 PIGEON MI 48755 6761 HAIST RD E 1/20FE 1/2 OF NW 1/4 ALSO W 1/2 OF NE 1/4 EXC COM AT N 1/4 COR OF SEC TH E ALG N SEC L 480' TO POB TH E 533' TH S 48 DEG 0030" W 466.28' TH W 181' THN 01 DEG 00' W 312' TO POB ALSO W 1/2 OF E 1/2 OF NW 1/4 & NW 1/4 OF NW 1/4 EXC THE W 312' OF N 208' ALSO EXC COM AT NW COR OF SEC TH S 495.6' TO POB TH E 268' TH S 92' TH W 268' TH N 92' TO POB. 195.44 A MOL. COMBINED THIS PROPERTY IS CLASSIFIED 101 (AGRICULTURAL-IMPROVED) Thank you for attending this years March Board of Review. The Board has reviewed the information you supplied and the data necessary to compute your assessment and taxable value. The Board has completed their review of parcel number 28-025-005-10 They have made the following determination based on the information you supplied. Board of Review Comments PETITION DENIED. BOR BELIEVES 88% AG EXEMPTION IS ACCURATE BASED UPON CURRENT ACTIVITY ON THE PROPERTY. [2025 ORIGINAL ASSESSED VALUE 4,615,700 ] [2025 "BOARD OF REVIEW" ASSESSED VALUE 4,615,700 ] (If the above amounts are the same, no revisions have occured) 2025 ORIGINAL TAXABLE VALUE 3,831,217 | [2025 "BOARD OF REVIEW" TAXABLE VALUE 3,831,217 [2025 PRINCIPAL RESIDENCE EXEMPTION/QUALIFIED AG 88.0000 1] Please feel free to contact the assessor at the address listed above or call if you have any questions. If you disagree with the decision of the Board of Review regarding tentative taxable value, further appeal may be made to the Michigan Tax Tribunal, P.O. Box 30232, Lansing, Mi. 48909 by May 31 for Commercial Real, Industrial Real, Developmental Real, Commercial Personal, Industrial Personal and Utility Personal Property by July 31 for Agricultural Real, Residential Real, Timber - Cut Over Real, and Agricultural Personal Property. Michigan Tax Tribunal P.O. Box 30232
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Michigan Department of Treasury 618 (Rev. 11-12) Petition to Board of Review L-4035 This form is issued under the authority of P.A. 206 of 1893, as amended. Filing is voluntary, however you may not appeal to the Michigan Tax Tribunal or the State Tax Commission unless you first protest to the Board of Review. TO BE COMPLETED BY OWNER OR OWNER'S AGENT Owner's Name (Please Print or Type) Petitioner's Name (If Other than Owner. Please Print or Type) Active Feed Company Township or City . County Winsor Township Huron County The undersigned protests the assessed value and/or the tentative taxable value and/or the property classification and/or the qualified agricultural property exemption of the following described property: Property Identified (Parcel code required. Property address & legal description optional) 3228-025-005-10, 6761 Haist Road Protested Item |_| Assessed Value | | Tentative Taxable Value [| Classification [x] Qualified Agricultural Property Exemption 1. PROTEST OF ASSESSMENT (Complete this section for a protest of assessed value and/or tentative taxable value) Assessed Amount Owner's Estimate of True Cash Value Tentative Taxable Value Year 2. PROTEST OF CLASSIFICATION (Complete this section for a request to change the classification. The Board of Review must make their decision regarding classification in accordance with Section 211.34c of the Michigan Compiled Laws. The Board of Review shall not be influenced by the effect that a particular classification has on that property's status as a homeowner's principal residence or qualified agricultural property.) Classification of property on this year's assessment roll Classification should be (check one of the following): [] Agricuttural [Industrial [] Timber Cutover [] utility (Personal Property Only) [] commercial [] Residential [] Developmental 3. PROTEST OF EXEMPTION FOR QUALIFIED AGRICULTURAL PROPERTY (If the assessor has denied or changed the percentage of the exemption from the 18 mills of local school operating tax for qualified agricultural property, the owner may appeal this action to the March Board of Review. THE BOARD OF REVIEW HAS NO AUTHORITY TO CONSIDER OR ACT UPON THE EXEMPTION FROM THE 18 SCHOOL OPERATING MILLS FOR HOMEOWNER'S PRINCIPAL RESIDENCE PROPERTIES.) Percent qualified agricultural exemption granted by assessor (Enter 0 if exemption Percent qualified agricultural exemption requested by owner (Enter 100 if full denied) exemption requested) 88 100 4. REASON FOR PROTEST State reason(s) for protest of assessed value and/or the tentative taxable value and/or classification and/or qualified agricultural property exemption The operations at 6761 Haist Road all relate to poultry egg farming, including laying, collection, and preparation in a manner that does not substantially alter the form, shape, or substance of the eggs. The property should 100% qualify as agricultural under STC Guidance. (See MI STC "Property Tax Classification” issued Nov 2018, p 15.)
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1 STATE OF MICHIGAN DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS MICHIGAN TAX TRIBUNAL SMALL CLAIMS DIVISION Active Feed Company, Petitioner, v. MTT Docket No. _____________ Winsor Township, Respondent. ________________________________ Ryan M. Shannon (P74535) Dickinson Wright PLLC Counsel for Petitioner 123 W. Allegan St., Suite 900 Lansing, MI 48933 (517) 371-1730 office (517) 410-5443 cell rshannon@dickinsonwright.com _________________________________/ SUPPLEMENTAL JURISDICTIONAL STATEMENT Petitioner, Active Feed Company, supplements its Qualified Agricultural Exemption Petition in this matter with the following Jurisdictional Statement for the Tribunal’s consideration. Petitioner adds this information because of the somewhat narrow scope of the issue being protested and because of the special jurisdictional rules governing partial denial determinations of existing Qualified Agricultural Exemptions.
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2 1. This appeal concerns the qualified agricultural exemption (“QAE”) as applies to a parcel of real property classified as agricultural, Parcel 28-025-005-10 (the “Subject Property”), located at 6761 Haist Road. 2. The Subject Property is on the tax rolls at present with an 88% QAE. 3. Petitioner believes that the Subject Property should have a 100% QAE, as the activities at the property relate exclusively to poultry egg farming. 4. Pursuant to MCL 211.7ee(7), if an assessor believes that the property for which an exemption has been granted is not qualified agricultural property and provides notice of same, the taxpayer “may appeal the assessor’s determination to the board of review meeting under section 30,” and then “to the residential and small claims division of the Michigan tax tribunal.” 5. The board of review meeting under section 30, as referenced in MCL 211.7ee(7), is the March Board of Review. See MCL 211.30(1). 6. Pursuant to MCL 205.735a(3), “for an assessment dispute as to the valuation or exemption of property, the assessment must be protested before the board of review before the tribunal acquires jurisdiction of the dispute under subsection(6).” 7. Pursuant to subsection (6), MCL 205.735a(6), “the jurisdiction of the tribunal in an assessment dispute as to property classified under section 34c of the general property tax act, 1893 PA 206, MCL 211.34c, as agricultural real property, … is invoked by a party in interest, as petitioner, filing a written petition on or before July 31 of the tax year involved.”
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3 8. The filing of a partial exemption determination appeal with the March Board of Review and then with the Tribunal by July 31 is thus timely to invoke the Tribunal’s jurisdiction under the General Property Tax Act and Tax Tribunal Act. 9. This is consistent with the STC’s published appeal form (Form L-4035), which advises under section 4 (“Qualified Agricultural Property Exemption”) of the portion of the form marked “For Board of Review Use Only” that “if you disagree with a decision of the Board of Review regarding tentative taxable value, you may appeal that decision by filing a petition with the Michigan Tax Tribunal … by July 31.” (See highlighted portion of attached L-4035.) 10. The STC’s published guidance concerning appeal timelines is in accordance with the above July 31 deadline for partial exemption appeals on existing QAEs as well, and states as follows: “To deny an existing qualified agricultural property exemption when preparing the annual assessment roll, the assessor eliminates the exemption from the assessment roll and notifies the property owner by mailing an assessment change notice at least 10 days before the March Board of Review. This procedure also applies to partial denial or removal. The appeal is to the March Board of Review and then to the Tax Tribunal by July 31.” [See State Tax Commission, Qualified Agricultural Property, Exemption Guidelines, at page 12, issued August 2018 (available at https://www.michigan.gov/- /media/Project/Websites/taxes/MISC/2005/2005_Qualified_Agricultural_Prop. pdf?rev=8329d8490fd04f81b95c48b5561c8388 )]
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4 11. Petitioner, as the owner and party in interest with respect to the Subject Property, has property invoked the Tribunal’s jurisdiction over the 2025 tax year partial exemption dispute by filing this petition on or before July 31, 2025. Submitted Respectfully, Dickinson Wright PLLC /s/ Ryan M. Shannon Ryan M. Shannon (P74535) Counsel for Petitioner Dated: 7/30/25
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FOR BOARD OF REVIEW USE ONLY INSTRUCTIONS: Incorporate a copy of this form and the assigned number in the Board of Review minutes. Petition Number Parcel Code 1. ASSESSED VALUE Disposition by Board of Review. The Board of Review must state the reason for its action below. Denied Assessed Value Changed From ______________________ to ____________________________ Record of vote - Board or three member committee of board Yes No Yes No Yes No Chairperson: Member: Member: Reason for board action 2. TENTATIVE TAXABLE VALUE Disposition by Board of Review. The Board of Review must state the reason for its action below. Denied Tentative Taxable Value Changed From ___________________ to ________________________ Record of vote - Board or three member committee of board Yes No Yes No Yes No Chairperson: Member: Member: Reason for board action 3. CLASSIFICATION Disposition by Board of Review. The Board of Review must state the reason for its action below. Denied Classification Changed From ______________________ to ____________________________ Record of vote - Board or three member committee of board Yes No Yes No Yes No Chairperson: Member: Member: Reason for board action 4. QUALIFIED AGRICULTURAL PROPERTY EXEMPTION Disposition by Board of Review. The Board of Review must state the reason for its action below. Exemption Request Denied Exemption percent modified from _____________% to _____________% Record of vote - Board or three member committee of board Yes No Yes No Yes No Chairperson: Member: Member: Reason for board action Date of Final adjournment of Board of Review Board of Review Secretary Signature Date 5. ADJOURNMENT Form 618, Page 2 Initials Initials Initials Initials Initials Initials Initials Initials Initials Initials Initials Initials If you disagree with the decision of the Board of Review regarding tentative taxable value, you may appeal that decision by filing a petition with the Michigan Tax Tribunal at P.O. Box 30232, Lansing, MI 48909. Commercial Real, Industrial Real, Developmental Real, Commercial Personal, Industrial Personal and Utility Personal Property may be appealed by May 31. Agricultural Real, Residential Real, Timber-Cutover Real and Agricultural Personal Property may be appealed by July 31. The petition must be filed on a Michigan Tax Tribunal form or a form approved by the Michigan Tax Tribunal. Michigan Tax Tribunal forms are available at www.michigan.gov/taxtrib. If you disagree with the decision of the Board of Review regarding classification, you may appeal by sending Form 2167 to the State Tax Commission at P.O. Box 30471, Lansing, MI 48909 by June 30. If you disagree with the decision of the Board of Review regarding tentative taxable value, you may appeal that decision by filing a petition with the Michigan Tax Tribunal at P.O. Box 30232, Lansing, MI 48909 by July 31. The petition must be filed on a Michigan Tax Tribunal form or a form approved by the Michigan Tax Tribunal. Michigan Tax Tribunal forms are available at www.michigan.gov/taxtrib. If you disagree with the decision of the Board of Review regarding tentative assessed value, you may appeal that decision by filing a petition with the Michigan Tax Tribunal at P.O. Box 30232, Lansing, MI 48909. Commercial Real, Industrial Real, Developmental Real, Commercial Personal, Industrial Personal and Utility Personal Property may be appealed by May 31. Agricultural Real, Residential Real, Timber-Cutover Real and Agricultural Personal Property may be appealed by July 31. The petition must be filed on a Michigan Tax Tribunal form or a form approved by the Michigan Tax Tribunal. Michigan Tax Tribunal forms are available at www.michigan.gov/taxtrib.