Byron Methner Petitioner V Township Of Denton Respondent

Page 1

EXHIBIT A

Page 2

CSCL/CD-700 (Rev. 10/17) dl



 MICHIGAN DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

 CORPORATIONS, SECURITIES & COMMERCIAL LICENSING BUREAU

 BUREAU USE ONLY)

 Date Received ADJUSTED PURSUAFFRD

 PHONE AUTHORIZATION BY form Art.T



 AUG 0 2 ZU td This document is effective on the date filed, unless a

 subsequent effective date within 90 days after received

 date is stated in the document. Tranlnfoil 23105343-1 08/01/18

 T= } Chih: 1209 Amt: 850.00

 A: H HNER Hi ATG

 Methner Consulting LLC 10: HETHHER CONSULIING

 Address Lamps 55 IRAE Wr

 P.0.Box 523 ) hd

 City ’ State ZIP Code

 Prudenville, Michigan 48651 errecvecare: Bf EF)



 Q@ Document will be returned to the name and address you enter above. S

 - If left blank, documentwill be returned to the registered office. AUG 0 3 2018



 ARTICLES OF ORGANIZATION

 For use by Domestic Limited Liability Companies ADMINISTRATOR

 (Please read information and instructions on reverse side) CORPORATIONS DIVISION

 Pursuant to the provisions of Act 23, Public Acts of 1993, the undersigned executes the following Articles:



 ARTICLE |



 The name of the limited liability company is: Methner Consulting LQ.



 ARTICLE Il

 The purpose or purposes for which the limited liability company is formed is to engage in any activity within the purposes for

 which a limited liability company may be formed under the Limited Liability Company Act of Michigan.

 Wellsite supervision



 ARTICLE lll



 The duration of the limited liability company if other than perpetual is: 5 Years



 ARTICLE IV



 1. The name of the resident agent at the registered office is: YON K Methner



 2. The street address of the location of the registered office is:



 1313 Iroquois Prudenville Michigan 48651

 (Street Address) (City) (Zp Code)



 3. The mailing address of the registered office if different than above:



 P.O. Box 523 Prudenville Michigan 48651



 (P.O. Box or Street Address) (City) (Zip Code)



 ARTICLE V (Insert any desired additional provision authorized by the Act; attach additional pages if needed.)



 Signed this 30 da uy / 2018

 By LY VAZ—

 i d (Signature(s)of Organizer(s))

 Byron K Methnert



 (Type or Print Name(s) of Organizer(s))



(WA)

Page 3

EXHIBIT B

Page 4

WARRANTY DEED



Methner Consulting, LLC, whose address is PO Box 523, Mt. Pleasant, MI 48804, conveys and warrants to Byron Methner,

whose address is 726 E. Surrey, Farwell, MI 48622, for his own benefit to do as for his lifetime, coupled with the unrestricted

power to convey, for the sum of One Dollar and 00/100 cents ($1.00) and other good and valuable consideration agreed

upon, certain real property situated in the Township of Denton, County of Roscommon, State of Michigan, and described

as:



 Lot numbered 125, SILVER BAY, according to the recorded plat thereof, as recorded in Liber 5 of Plats, page 66,

 Roscommon County Records.

 Tax Parcel Id: 72-003-675-125-0000



Commonly known as: 764 Springfield, Prudenville, MI 48651 (collectively referred to as “Property™).



during his lifetime.



This power to convey creates a general infer vivos power of appointment, which includes the power to sell, gift, mortgage,

and lease (or otherwise dispose of the property) and to retain the proceeds from the conveyance. If the grantee retains any

interest in the property on the date of Byron Methner’s death, the property, together with all improvements, fixtures,

easements, and appurtenances associated with the property, subject to easements and restrictions of record, if any, and taxes

and assessments that constitute a lien but are not yet due and payable, is conveyed to Brian S. Methner, whose address is

10464 Wildwood Dr., Richland, MI 49083. This document is exempt from transfer tax pursuant to MCL 207.505(a) and

207.526(a).



Date signed: Methner Consulting, LLC



 By: Byron Methner

 Its: Manager



 Page 1 of 2

Page 5

STATE OF MICHIGAN )

KALAMAZOO COUNTY )



The foregoing instrument was acknowledged before me on this ___ day of September, 2025 by Methner Consulting,

LLC, by: Bryon Methner, its Manager.



 Notary Public

 Drafted by: Return to and Send Tax Bills to:

 Schenk & Bruetsch, PLC Byron Methner

 By: Steven A. Jacobs 726 E. Surrey

 211 W Fort St. Ste 1410 Farwell, MI 48622

 Detroit, Michigan 48226



 Page 2 of 2

Page 6

EXHIBITC

Page 7

~ 2026 BOARD OF REVIEW DECISION

 FROM



 DENTON TOWNSHIP Hach £1; 2026



 P.O. BOX 289

 PRUDENVILLE, MI 48651



 NAME AND ADDRESS OF OWNER OR PERSON NAMED ON ASSESSMENT ROLL: PROPERTY IDENTIFICATION: (Parcel Code required. Property address

 and legal description optional.):

 003-675-125-0000

 764 SPRINGWOOD DR

 METHNER BYRON

 726 E SURREYRD

 FARWELL, MI 48622

 L-963 P-904 (L-944P-1719&L-811 P-290) 223 764 SPRINGWOOD

 DR LOT 125 SILVER BAY



[THIS PROPERTY IS CLASSIFIED 40] (RESIDENTIAL-IMPROVED)

 Thank you for attending 2026 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 003-675-125-0000

 They have made the following determination based on the information you supplied.

 Board of Review Comments



 BASED ON INFORMATION PROVIDED, AN UNCAPPING EVENT DEEMED NECESSARY.



 [2026 ORIGINAL ASSESSED VALUE 80,900 |

 [2026 "BOARD OF REVIEW" ASSESSED VALUE 80,900 ]

 (If the above amounts are the same, no revisions have occured)



 [2026 ORIGINAL TAXABLE VALUE 80,900 |

[2026 "BOARD OF REVIEW" TAXABLE VALUE 80,900 ]



[2026 PRINCIPAL RESIDENCE EXEMPTION/QUALIFIED AG 0.0000 7]

 If you are dissatisfied with the action of this Board, you will need to file a petition to initiate a new Small Claims or Entire Tribunal appeal.

 Petition forms and instructions are available on the Michi gan Tax Tribunal website at www.michigan.gov/taxtrib.

 Your petition must be filed no later than JULY 31ST 2026 to MICHIGAN TAX TRIBUNAL, P.O. BOX 30232, LANSING, MICHIGAN48909.

*NOTE

The Tribunal is an administrative court that hears tax appeals for all Michigan taxes. Most of the Tribunal's appeals involve property tax;however, the

Page 8

Michiga

These are text excerpts, not the complete document. Text recognition and reading order can contain errors. Check the PDF for complete wording, formatting, and context.

Page 1

STATE OF MICHIGAN

GRETCHEN WHITMER DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS MARLON I. BROWN, DPA

 GOVERNOR LANSING DIRECTOR



 PROPERTY TAX APPEAL PETITION FORM

 VALUATION / UNCAPPING APPEAL



 MTT DOCKET NO.



 Petitioner’s Contact Information:

 Filer Type: Local Unit of Government:

 Individual



 First Name M.I. Last Name

 Byron Methner



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

 726 E Surrey Rd.



 City or Town State ZIP Code

 Farewell Michigan 48622



 Telephone Number

 989-621-8220



 E-mail Address

 steven.jacobs@sbdetroit.com



 Petitioner’s Attorney/Authorized Representative’s Contact Information, if any:

 First Name M.I. Last Name

 Steven Jacobs



 Firm Name (if any)

 Schenk & Bruetsch, PLC



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

 211 W Fort St.

 Ste 1410



 City or Town State ZIP Code

 Detroit Michigan 48226



 Telephone Number

 313-774-1000



 E-mail Address

 steven.jacobs@sbdetroit.com



 Subject Property Information:

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

 1 *If no, you must file separate appeals for each parcel



 No

 Property Address (No., Street)

 764 Springwood Dr.



 1 of 4

Page 2

STATE OF MICHIGAN

GRETCHEN WHITMER DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS MARLON I. BROWN, DPA

 GOVERNOR LANSING DIRECTOR



 City or Town County State ZIP Code

 Prudenville Roscommon Michigan 48651



 Taxing Authority (City or Township)

 Township Of Denton (ROSCOMMON)



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



 Uncapping of Taxable Value



 Please Explain the Reason for this Appeal:

 Byron Methner was the sole title holder in the two following properties: 212 Glendale Dr., Prudenville, MI, 48651 and 764 Springfield, Prudenville, MI, 48651. In

 each instance, the conveyance to and from Methner Consulting LLC had no legal effect upon title. In 2017, Byron purchased 212 Glendale Dr. as Byron Methner

 dba Methner Consulting, LLC (“LLC”). See Warranty Deed recorded on June 13, 2017, in liber 1162, page 1910, Roscommon County Records. However, the LLC was

 not in existence at that time. Exhibit A. Nor had the entity filed a Certificate of Assumed Name. The LLC was designed to survive for a period of 5 years. Id. The

 entity took no subsequent action regarding the conveyances. In 2025, Byron Methner issued corrective deeds, attempting to cure title deficiencies, conveying the

 same properties from Methner Consulting, LLC to Byron Methner. Exhibit B. The deeds prompted a property tax uncapping event, which Byron is now appealing.

 Exhibit C.

 ARGUMENT

 I. THE UNCAPPING OF THE PROPERTIES’ TAX VALUATION IS IMPROPER BECAUSE THE CONVEYANCES FROM METHNER TO THE LLC ARE VOID AB INITIO

 AND OWNERSHIP REMAINED WITH METHNER.

 An uncapping of a property’s taxable value under MCL § 211.27a only occurs after a transfer of ownership. MICH. COMP. LAWS § 211.27a (2025). Courts have

 interpreted “transfer of ownership” under the statute to mean, “[t]o convey or remove from one place or one person to another; to pass or hand over from one

 to another, esp[ecially] to change over the possession or control of.” Zenti v. City of Marquette, 329 Mich. App. 258, 266 (2019) (citing BLACK’S LAW DICTIONARY

 (11th ed. 2019)). Thus, a “transfer of ownership” requires the ownership interest in a property to change hands between two distinct people. See id.

 As the subsequent discussion will demonstrate, no such transfer occurred in the present case. Byron Methner’s ownership in the two properties was unchanged

 by the conveyances. The subsequent deeds naming Methner as the grantee constituted nothing more than a corrective deed to reflect the correct, existing

 ownership interest held by Methner but realistically, there was no transfer of ownership. In consideration of these facts, uncapping the properties’ tax values was

 improper as there was no transfer of ownership.

 A. Methner Consulting was not a legally recognized entity at the time of conveyance and therefore never held title to the properties.

 It has long been established that a valid deed to convey title requires the grantee to have the “capacity to hold title.” See 1 JOHN G. CAMERON, JR.,

 MICHIGAN REAL PROPERTY LAW, THE INSTITUTE OF CONTINUING LEGAL EDUCATION, 342 (2005) (citing MICH. COMP. LAWS § 566.106-109). Moreover, when the

 grantee of a deed is an entity, and that entity is not legally recognized, the deed is a nullity. Id. (citing Skinner v. Grace Church, 54 Mich. 543, 546 (1884)). Thus,

 absent a legally recognized grantee, a deed is void and the grantor remains as the title owner. Id. See also RESTATEMENT (FOURTH) OF PROP. § 7.1 (A.L.I. 2024).

 At the time of the purported conveyances here, Methner Consulting, LLC was not a recognized legal entity and thus did not have the capacity to hold title to the

 properties. Methner Consulting had not filed with the state to be registered as either a DBA or an LLC before Byron Mether conveyed these properties.

 Consequently, Methner Consulting was not legally in existence when named the grantee in the deeds, rendering them void. See Skinner, 54 Mich. at 546. See also

 MICH. COMP. LAWS § 450.4202 (2002) (stating that an LLC’s existence begins on the effective date of its articles of organization).

 The Michigan Supreme Court settled this principle requiring an existing grantee in Skinner v. Grace Church. Skinner, 54 Mich. at 546. In this case, the court

 rejected the validity of a deed conveying title to a church before it was properly organized, stating “[i]t is a well-settled rule of the common law that a deed

 running to a grantee not in existence is a nullity.” Id. (emphasis added). The court concluded that the church held no title, even after its organization, because no

 conveyance was made to the church once it was legally recognized. Id.

 The Skinner court also demonstrates a significant point in its reasoning. In interpreting a statute stating it is unlawful for “[a] church to acquire the

Page 3

STATE

Page 4

S

These are text excerpts, not the complete document. Text recognition and reading order can contain errors. Check the PDF for complete wording, formatting, and context.

Page 1

STATE OF MICHIGAN

GRETCHEN WHITMER DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS MARLON I. BROWN, DPA

 GOVERNOR LANSING DIRECTOR



 Byron Methner,

 Petitioner, MICHIGAN TAX TRIBUNAL

 SMALL CLAIMS DIVISION

 v

 MTT Docket No. 26-002883

 Township Of Denton,

 Respondent.



 NOTICE OF DOCKET NUMBER



 TAKE NOTICE that a Small Claims petition has been filed and the above-noted docket

 number has been assigned to that petition. The assignment of the docket number does

 not mean that the Tribunal has authority over the petition or that the petition complies

 with the Tribunal’s rules. The docket number needs to be included on all documents

 submitted in this case.



 Respondent shall file an answer to the petition within 28 days of the issuance of a

 copy of this Notice to Respondent. Tribunal answer forms are available on our

 website at www.michigan.gov/taxtrib. Respondents must utilize the appropriate answer

 form. Failure to file the answer within the 28-day time frame may result in the

 placement of Respondent in default, as provided by TTR 281. Further, an electronic

 copy of the petition can be reviewed by utilizing the Docket Lookup Search on the

 Tribunal’s website.



 By: Tribunal Clerk

 Entered: October 6, 2026



 PROOF OF SERVICE



 I 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



 MICHIGAN TAX TRIBUNAL · 611 W. OTTAWA ST., LANSING, MI 48933 · 517-335-9760

 PO BOX 30232, LANSING, MI 48909 · Other Carriers: 2407 N. GRAND RIVER AVE., LANSING, MI 48906

Page 2

STATE OF MICHIGAN

GRETCHEN WHITMER DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS MARLON I. BROWN, DPA

 GOVERNOR LANSING DIRECTOR



 Byron Methner,

 Petitioner, MICHIGAN TAX TRIBUNAL

 SMALL CLAIMS DIVISION

 v

 MTT Docket No. 26-002883

 Township Of Denton,

 Respondent.



 NOTICE OF DOCKET NUMBER



 TAKE NOTICE that a Small Claims petition has been filed and the above-noted docket

 number has been assigned to that petition. The assignment of the docket number does

 not mean that the Tribunal has authority over the petition or that the petition complies

 with the Tribunal’s rules. The docket number needs to be included on all documents

 submitted in this case.



 Respondent shall file an answer to the petition within 28 days of the issuance of a

 copy of this Notice to Respondent. Tribunal answer forms are available on our

 website at www.michigan.gov/taxtrib. Respondents must utilize the appropriate answer

 form. Failure to file the answer within the 28-day time frame may result in the

 placement of Respondent in default, as provided by TTR 281. Further, an electronic

 copy of the petition can be reviewed by utilizing the Docket Lookup Search on the

 Tribunal’s website.



 By: Tribunal Clerk

 Entered: October 6, 2026



 PROOF OF SERVICE



 I 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



 MICHIGAN TAX TRIBUNAL · 611 W. OTTAWA ST., LANSING, MI 48933 · 517-335-9760

 PO BOX 30232, LANSING, MI 48909 · Other Carriers: 2407 N. GRAND RIVER AVE., LANSING, MI 48906

These are text excerpts, not the complete document. Text recognition and reading order can contain errors. Check the PDF for complete wording, formatting, and context.

Page 1

EXHIBIT A

Page 2

CSCL/CD-700 (Rev. 10/17) dl



 MICHIGAN DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

 CORPORATIONS, SECURITIES & COMMERCIAL LICENSING BUREAU

 BUREAU USE ONLY)

 Date Received ADJUSTED PURSUAFFRD

 PHONE AUTHORIZATION BY form Art.T



 AUG 0 2 ZU td This document is effective on the date filed, unless a

 subsequent effective date within 90 days after received

 date is stated in the document. Tranlnfoil 23105343-1 08/01/18

 T= } Chih: 1209 Amt: 850.00

 A: H HNER Hi ATG

 Methner Consulting LLC 10: HETHHER CONSULIING

 Address Lamps 55 IRAE Wr

 P.0.Box 523 ) hd

 City ’ State ZIP Code

 Prudenville, Michigan 48651 errecvecare: Bf EF)



 Q@ Document will be returned to the name and address you enter above. S

 - If left blank, documentwill be returned to the registered office. AUG 0 3 2018



 ARTICLES OF ORGANIZATION

 For use by Domestic Limited Liability Companies ADMINISTRATOR

 (Please read information and instructions on reverse side) CORPORATIONS DIVISION

 Pursuant to the provisions of Act 23, Public Acts of 1993, the undersigned executes the following Articles:



 ARTICLE |



 The name of the limited liability company is: Methner Consulting LQ.



 ARTICLE Il

 The purpose or purposes for which the limited liability company is formed is to engage in any activity within the purposes for

 which a limited liability company may be formed under the Limited Liability Company Act of Michigan.

 Wellsite supervision



 ARTICLE lll



 The duration of the limited liability company if other than perpetual is: 5 Years



 ARTICLE IV



 1. The name of the resident agent at the registered office is: YON K Methner



 2. The street address of the location of the registered office is:



 1313 Iroquois Prudenville Michigan 48651

 (Street Address) (City) (Zp Code)



 3. The mailing address of the registered office if different than above:



 P.O. Box 523 Prudenville Michigan 48651



 (P.O. Box or Street Address) (City) (Zip Code)



 ARTICLE V (Insert any desired additional provision authorized by the Act; attach additional pages if needed.)



 Signed this 30 da uy / 2018

 By LY VAZ—

 i d (Signature(s)of Organizer(s))

 Byron K Methnert



 (Type or Print Name(s) of Organizer(s))



(WA)

Page 3

EXHIBIT B

Page 4

WARRANTY DEED



Methner Consulting, LLC, whose address is PO Box 523, Mt. Pleasant, MI 48804, conveys and warrants to Byron Methner,

whose address is 726 E. Surrey, Farwell, MI 48622, for his own benefit to do as for his lifetime, coupled with the unrestricted

power to convey, for the sum of One Dollar and 00/100 cents ($1.00) and other good and valuable consideration agreed

upon, certain real property situated in the Township of Denton, County of Roscommon, State of Michigan, and described

as:



 Lot numbered 125, SILVER BAY, according to the recorded plat thereof, as recorded in Liber 5 of Plats, page 66,

 Roscommon County Records.

 Tax Parcel Id: 72-003-675-125-0000



Commonly known as: 764 Springfield, Prudenville, MI 48651 (collectively referred to as “Property™).



during his lifetime.



This power to convey creates a general infer vivos power of appointment, which includes the power to sell, gift, mortgage,

and lease (or otherwise dispose of the property) and to retain the proceeds from the conveyance. If the grantee retains any

interest in the property on the date of Byron Methner’s death, the property, together with all improvements, fixtures,

easements, and appurtenances associated with the property, subject to easements and restrictions of record, if any, and taxes

and assessments that constitute a lien but are not yet due and payable, is conveyed to Brian S. Methner, whose address is

10464 Wildwood Dr., Richland, MI 49083. This document is exempt from transfer tax pursuant to MCL 207.505(a) and

207.526(a).



Date signed: Methner Consulting, LLC



 By: Byron Methner

 Its: Manager



 Page 1 of 2

Page 5

STATE OF MICHIGAN )

KALAMAZOO COUNTY )



The foregoing instrument was acknowledged before me on this ___ day of September, 2025 by Methner Consulting,

LLC, by: Bryon Methner, its Manager.



 Notary Public

 Drafted by: Return to and Send Tax Bills to:

 Schenk & Bruetsch, PLC Byron Methner

 By: Steven A. Jacobs 726 E. Surrey

 211 W Fort St. Ste 1410 Farwell, MI 48622

 Detroit, Michigan 48226



 Page 2 of 2

Page 6

EXHIBITC

Page 7

~ 2026 BOARD OF REVIEW DECISION

 FROM



 DENTON TOWNSHIP Hach £1; 2026



 P.O. BOX 289

 PRUDENVILLE, MI 48651



 NAME AND ADDRESS OF OWNER OR PERSON NAMED ON ASSESSMENT ROLL: PROPERTY IDENTIFICATION: (Parcel Code required. Property address

 and legal description optional.):

 003-675-125-0000

 764 SPRINGWOOD DR

 METHNER BYRON

 726 E SURREYRD

 FARWELL, MI 48622

 L-963 P-904 (L-944P-1719&L-811 P-290) 223 764 SPRINGWOOD

 DR LOT 125 SILVER BAY



[THIS PROPERTY IS CLASSIFIED 40] (RESIDENTIAL-IMPROVED)

 Thank you for attending 2026 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 003-675-125-0000

 They have made the following determination based on the information you supplied.

 Board of Review Comments



 BASED ON INFORMATION PROVIDED, AN UNCAPPING EVENT DEEMED NECESSARY.



 [2026 ORIGINAL ASSESSED VALUE 80,900 |

 [2026 "BOARD OF REVIEW" ASSESSED VALUE 80,900 ]

 (If the above amounts are the same, no revisions have occured)



 [2026 ORIGINAL TAXABLE VALUE 80,900 |

[2026 "BOARD OF REVIEW" TAXABLE VALUE 80,900 ]



[2026 PRINCIPAL RESIDENCE EXEMPTION/QUALIFIED AG 0.0000 7]

 If you are dissatisfied with the action of this Board, you will need to file a petition to initiate a new Small Claims or Entire Tribunal appeal.

 Petition forms and instructions are available on the Michi gan Tax Tribunal website at www.michigan.gov/taxtrib.

 Your petition must be filed no later than JULY 31ST 2026 to MICHIGAN TAX TRIBUNAL, P.O. BOX 30232, LANSING, MICHIGAN48909.

*NOTE

The Tribunal is an administrative court that hears tax appeals for all Michigan taxes. Most of the Tribunal's appeals involve property tax;however, the

Page 8

Michiga

These are text excerpts, not the complete document. Text recognition and reading order can contain errors. Check the PDF for complete wording, formatting, and context.

Page 1

STATE OF MICHIGAN

GRETCHEN WHITMER DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS MARLON I. BROWN, DPA

 GOVERNOR LANSING DIRECTOR



 PROPERTY TAX APPEAL PETITION FORM

 VALUATION / UNCAPPING APPEAL



 MTT DOCKET NO.



 Petitioner’s Contact Information:

 Filer Type: Local Unit of Government:

 Individual



 First Name M.I. Last Name

 Byron Methner



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

 726 E Surrey Rd.



 City or Town State ZIP Code

 Farewell Michigan 48622



 Telephone Number

 989-621-8220



 E-mail Address

 steven.jacobs@sbdetroit.com



 Petitioner’s Attorney/Authorized Representative’s Contact Information, if any:

 First Name M.I. Last Name

 Steven Jacobs



 Firm Name (if any)

 Schenk & Bruetsch, PLC



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

 211 W Fort St.

 Ste 1410



 City or Town State ZIP Code

 Detroit Michigan 48226



 Telephone Number

 313-774-1000



 E-mail Address

 steven.jacobs@sbdetroit.com



 Subject Property Information:

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

 1 *If no, you must file separate appeals for each parcel



 No

 Property Address (No., Street)

 764 Springwood Dr.



 1 of 4

Page 2

STATE OF MICHIGAN

GRETCHEN WHITMER DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS MARLON I. BROWN, DPA

 GOVERNOR LANSING DIRECTOR



 City or Town County State ZIP Code

 Prudenville Roscommon Michigan 48651



 Taxing Authority (City or Township)

 Township Of Denton (ROSCOMMON)



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



 Uncapping of Taxable Value



 Please Explain the Reason for this Appeal:

 Byron Methner was the sole title holder in the two following properties: 212 Glendale Dr., Prudenville, MI, 48651 and 764 Springfield, Prudenville, MI, 48651. In

 each instance, the conveyance to and from Methner Consulting LLC had no legal effect upon title. In 2017, Byron purchased 212 Glendale Dr. as Byron Methner

 dba Methner Consulting, LLC (“LLC”). See Warranty Deed recorded on June 13, 2017, in liber 1162, page 1910, Roscommon County Records. However, the LLC was

 not in existence at that time. Exhibit A. Nor had the entity filed a Certificate of Assumed Name. The LLC was designed to survive for a period of 5 years. Id. The

 entity took no subsequent action regarding the conveyances. In 2025, Byron Methner issued corrective deeds, attempting to cure title deficiencies, conveying the

 same properties from Methner Consulting, LLC to Byron Methner. Exhibit B. The deeds prompted a property tax uncapping event, which Byron is now appealing.

 Exhibit C.

 ARGUMENT

 I. THE UNCAPPING OF THE PROPERTIES’ TAX VALUATION IS IMPROPER BECAUSE THE CONVEYANCES FROM METHNER TO THE LLC ARE VOID AB INITIO

 AND OWNERSHIP REMAINED WITH METHNER.

 An uncapping of a property’s taxable value under MCL § 211.27a only occurs after a transfer of ownership. MICH. COMP. LAWS § 211.27a (2025). Courts have

 interpreted “transfer of ownership” under the statute to mean, “[t]o convey or remove from one place or one person to another; to pass or hand over from one

 to another, esp[ecially] to change over the possession or control of.” Zenti v. City of Marquette, 329 Mich. App. 258, 266 (2019) (citing BLACK’S LAW DICTIONARY

 (11th ed. 2019)). Thus, a “transfer of ownership” requires the ownership interest in a property to change hands between two distinct people. See id.

 As the subsequent discussion will demonstrate, no such transfer occurred in the present case. Byron Methner’s ownership in the two properties was unchanged

 by the conveyances. The subsequent deeds naming Methner as the grantee constituted nothing more than a corrective deed to reflect the correct, existing

 ownership interest held by Methner but realistically, there was no transfer of ownership. In consideration of these facts, uncapping the properties’ tax values was

 improper as there was no transfer of ownership.

 A. Methner Consulting was not a legally recognized entity at the time of conveyance and therefore never held title to the properties.

 It has long been established that a valid deed to convey title requires the grantee to have the “capacity to hold title.” See 1 JOHN G. CAMERON, JR.,

 MICHIGAN REAL PROPERTY LAW, THE INSTITUTE OF CONTINUING LEGAL EDUCATION, 342 (2005) (citing MICH. COMP. LAWS § 566.106-109). Moreover, when the

 grantee of a deed is an entity, and that entity is not legally recognized, the deed is a nullity. Id. (citing Skinner v. Grace Church, 54 Mich. 543, 546 (1884)). Thus,

 absent a legally recognized grantee, a deed is void and the grantor remains as the title owner. Id. See also RESTATEMENT (FOURTH) OF PROP. § 7.1 (A.L.I. 2024).

 At the time of the purported conveyances here, Methner Consulting, LLC was not a recognized legal entity and thus did not have the capacity to hold title to the

 properties. Methner Consulting had not filed with the state to be registered as either a DBA or an LLC before Byron Mether conveyed these properties.

 Consequently, Methner Consulting was not legally in existence when named the grantee in the deeds, rendering them void. See Skinner, 54 Mich. at 546. See also

 MICH. COMP. LAWS § 450.4202 (2002) (stating that an LLC’s existence begins on the effective date of its articles of organization).

 The Michigan Supreme Court settled this principle requiring an existing grantee in Skinner v. Grace Church. Skinner, 54 Mich. at 546. In this case, the court

 rejected the validity of a deed conveying title to a church before it was properly organized, stating “[i]t is a well-settled rule of the common law that a deed

 running to a grantee not in existence is a nullity.” Id. (emphasis added). The court concluded that the church held no title, even after its organization, because no

 conveyance was made to the church once it was legally recognized. Id.

 The Skinner court also demonstrates a significant point in its reasoning. In interpreting a statute stating it is unlawful for “[a] church to acquire the

Page 3

STATE

Page 4

S

These are text excerpts, not the complete document. Text recognition and reading order can contain errors. Check the PDF for complete wording, formatting, and context.