Croft LLC, Petitioner V Township Of Peninsula, Respondent
- Petitioner
- Croft LLC
- Respondent
- Township Of Peninsula
Case overview
- Docket number
- 25-003224-TT
- Status
- Disposed
- CaseType
- SC Property
- Division
- Small Claims Division
- County
- Grand Traverse
- Judge
- No judge assigned
Docket history
| Line # | Subject | Filer | Line Ref | Enter Date/Post Mark | Fee | Related Item |
|---|---|---|---|---|---|---|
| 5 | Order of Dismissal | Not recorded | Not recorded | 10/23/2025 | Not recorded | Download |
| 4 | Petition has been verified | PET | 1 | 10/23/2025 | Not recorded | Download |
| 3 | Notice of Docket Number SC | Not recorded | Not recorded | 10/23/2025 | Not recorded | Download |
| 2 | Attachments to the Petition were filed | Not recorded | Not recorded | 08/25/2025 | Not recorded | Download |
| 1 | A petition was received. | PET | Not recorded | 08/25/2025 | $25.00 | Download |
Documents
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Page 1
STATE OF MICHIGAN GRETCHEN WHITMER GOVERNOR DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS LANSING MARLON I. BROWN, DPA DIRECTOR 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 Croft LLC, Petitioner, MICHIGAN TAX TRIBUNAL SMALL CLAIMS DIVISION v MTT Docket No. 25-003224 Township Of Peninsula, Respondent. ORDER OF DISMISSAL The Tribunal has reviewed the file in the above-captioned case and finds that: The petition was not filed within 30 days after the July or December board of review decision. See MCL 205.762a(3). As such, and inasmuch as the Tribunal has no equitable power to waive or otherwise disregard statutory filing requirements and deadlines, it has no authority to hear the appeal or grant the relief requested. See Sixarp, LLC v Byron Twp, __Mich__; __NW3d__ (2025). Therefore, IT IS ORDERED that the case is DISMISSED. This order resolves all pending issues and closes the case. APPEAL RIGHTS If you disagree with the final decision in this case, you may file a motion for reconsideration with the Tribunal or a claim of appeal with the Michigan Court of Appeals. A motion for reconsideration must be filed with the Tribunal with the required filing fee within 21 days from the date of entry of the final decision. Because the final decision closes the case, the motion cannot be filed through the Tribunal’s web-based e-filing system; it must be filed by mail or personal service. The fee for the filing of such motions is $50.00 in the Entire Tribunal and $25.00 in the Small Claims Division, unless the Small Claims decision relates to the valuation of property and the property had a 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.
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MTT Docket No. 25-003224 Page 2 of 6 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:___________________________________ Patricia L. Halm, Tribunal Chair Entered: October 23, 2025 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
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STATE OF MICHIGAN GRETCHEN WHITMER GOVERNOR DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS LANSING MARLON I. BROWN, DPA DIRECTOR 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 Croft LLC, Petitioner, MICHIGAN TAX TRIBUNAL SMALL CLAIMS DIVISION v MTT Docket No. 25-003224 Township Of Peninsula, Respondent. ORDER OF DISMISSAL The Tribunal has reviewed the file in the above-captioned case and finds that: The petition was not filed within 30 days after the July or December board of review decision. See MCL 205.762a(3). As such, and inasmuch as the Tribunal has no equitable power to waive or otherwise disregard statutory filing requirements and deadlines, it has no authority to hear the appeal or grant the relief requested. See Sixarp, LLC v Byron Twp, __Mich__; __NW3d__ (2025). Therefore, IT IS ORDERED that the case is DISMISSED. This order resolves all pending issues and closes the case. APPEAL RIGHTS If you disagree with the final decision in this case, you may file a motion for reconsideration with the Tribunal or a claim of appeal with the Michigan Court of Appeals. A motion for reconsideration must be filed with the Tribunal with the required filing fee within 21 days from the date of entry of the final decision. Because the final decision closes the case, the motion cannot be filed through the Tribunal’s web-based e-filing system; it must be filed by mail or personal service. The fee for the filing of such motions is $50.00 in the Entire Tribunal and $25.00 in the Small Claims Division, unless the Small Claims decision relates to the valuation of property and the property had a 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.
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MTT Docket No. 25-003224 Page 4 of 6 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.
Page 5
STATE OF
Page 6
MTT Docket
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Page 1
STATE OF MICHIGAN GRETCHEN WHITMER GOVERNOR DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS LANSING ORLENE HAWKS DIRECTOR PROPERTY TAX APPEAL PETITION FORM PRINCIPAL RESIDENCE EXEMPTION / QUALIFIED AGRICULTURAL EXEMPTION MOAHR DOCKET NO. Pursuant to Michigan Tax Tribunal Rule (TTR) 277(3), you MUST submit a copy of the notice giving rise to the appeal (e.g. Notice of Denial or Board of Review Decision) with this Small Claims Petition, if applicable. If you do not submit this document, you may be placed in default. Section 1: Petitioner’s Contact Information Filer Type: Organization First Name M.I. Last Name/Company Name CROFT LLC Mailing Address (No., Street, P.O. Box or Rural Route) 121 E FRONT ST STE 200 City or Town TRAVERSE CITY State Michigan ZIP Code 49684 Telephone Number 231-935-4500 Fax Number E-mail Address (do not enter unless you want MTT to send all correspondence via e-mail) SHARI@ROCKMI.COM Section 2: Petitioner’s Attorney/Authorized Representative’s Contact Information First Name SHARI M.I. Last Name CHOUINARD Firm Name (if any) Address (No., Street, P.O. Box or Rural Route) 121 E FRONT ST STE 200 City or Town TRAVERSE CITY State Michigan ZIP Code 49684 Telephone Number 231-935-4500 Fax Number E-mail Address SHARI@ROCKMI.COM Section 3: Subject Property Information Parcel Identification Number: 2811-104-017-00 How many parcels are you appealing? 1 If you are appealing more than one parcel, are they contiguous or adjoining? If yes, use the attached multiple parcel form for information regarding any contiguous parcels. If no, you must file separate appeals for each non- contiguous or non-adjoining parcels or you will be defaulted. Property Address (No., Street, City, ST, ZIP) (If multiple, list first property’s address) TOMPKINS WOODS RD TRAVERSE CITY
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STATE OF MICHIGAN GRETCHEN WHITMER GOVERNOR DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS LANSING ORLENE HAWKS DIRECTOR Michigan 49686 Taxing Authority: Township Of Peninsula (GRAND TRAVERSE) County: Grand Traverse Classification of Property: Real Agricultural Section 4: Check which of the following you are appealing Qualified Agricultural Exemption Section 5: Explain the Reason for this Appeal THE TREES ON THIS PROPERTY ARE BEING TAPPED FOR MAPLE SYRUP Section 6: Jurisdictional Issues List the year(s) denied: 2025 Indicate who denied the exemption under appeal: Local Unit If you checked “other” above, explain: List the date the Principal Residence Exemption or Qualified Agricultural Exemption was denied: 07/22/2025 Fee Information A fee of $25.00 is required for the filing of this appeal unless you possess a Principal Residence Exemption of at least 50% at the time of the filing of this petition. Electronic Signature *Typing your name below will serve as your signature Petitioner or Attorney/Authorized Representative’s Signature: SHARI CHOUINARD /s/
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Page 1
STATE OF MICHIGAN GRETCHEN WHITMER GOVERNOR DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS LANSING MARLON I. BROWN, DPA DIRECTOR 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 Croft LLC, Petitioner, MICHIGAN TAX TRIBUNAL SMALL CLAIMS DIVISION v MTT Docket No. 25-003224 Township Of Peninsula, 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 23, 2025 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
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STATE OF MICHIGAN GRETCHEN WHITMER GOVERNOR DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS LANSING MARLON I. BROWN, DPA DIRECTOR 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 Croft LLC, Petitioner, MICHIGAN TAX TRIBUNAL SMALL CLAIMS DIVISION v MTT Docket No. 25-003224 Township Of Peninsula, 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 23, 2025 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
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Page 1
Michigan Department of Treasury
4031 (Rev. 08-22)
Assessment Year:
2025
g
5
07/22/2025 11:03 aM
Juiy/December Board of Review Affidavit
N
Issued under authority of P.A, 206 of 1993. Filing
is mandatory.
Petition/Docket #
7
The authority for Juty/December board of review action is stated In the General Property Tax Act, MCL 211 -53k The July/December Board of Review can {ake action
regarding qualified errors verified by the assessor (MCL 211.83b(1), (8)). The July/December Board of Review can also take action under MCL. 211.53h regarding a
poverty exemption for the current year under MCL 211 7u, 2 qualified agricultural properly exemption under MCL 211.ee for the current year; which has been denied
by the assessor, a qualified agricultural property exemption under MCL 211 ee that was not on the assessment roll for the cumeni year and one prior year; or a
qualified forest property exemption under MCL 211.7j(1) that was not on the assessment roll for the current year and one prior year.
In addition, other statutes, such
83 MGCP 211.7b related to the disabled veterans exemption, and MCL 211 7ss related ta the eligible development property exemption, provide authority for the
July/December Board of Review to take action
Form 3126 {L-4035a) must be completed by the Board of Review and made a part of the Board of Review records whenever a change is made 10 an individual
parcal of property which causes & change In Taxable Value,
PART A: IDENTIFICATION
Thwner Name
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CROFT LLC
BRAC LET
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121 E FRONT ST STE 200
TRAVERSE CITY
MI
| 49684
[Parcel Numoer
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Property
School Distne!
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Property Classification
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2811-104-017-00
TRAVERSE CITY SCHOOL DI
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Vropsny Steel Address
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[ZF Code
TOMPKINS WOODS RD
_ |TRAVERSE CITY
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46s
PART B: ADJUSTMENTS
”
’
item or Taxing Authority
Nots or Millage
Qriginal oo
Adjusted
oo
Difference
PENINSULA TOWNSHIP
B
N
Assessed Value
JBOR
i
650, 200
650,200 |
0
Taxable Velie
_SMERRORE
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246,046
|
v
| PRE. |
BN
0.00 %
0.00 9,
Property Class
B
402
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Classification |
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Reason for change (see instructions on page 2)
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[1] Poverty Exemption
[uated Agricultural Exemption
0 Disabled Veterans Exemption
Qualified Forest Exemption
LE Rg
mal Papetty
[(avatired Emor
EE
Explanation:
MCL 211.7ee - Qualified Ag denial error/Lats File
QUAL AG APPEAL DENIED
PART C: CERTIFICATION, BOARD OF REVIEW MEMBERS
MA
Sta
_
Board of Review, swear of affirm the above information is, fo the best of our knowledge, true.
Signature
|
Date
Signature
Date
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San
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Signature
Dale’
Signature
Gate
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22-25
Signaldre
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The Board of Review is required to file an affidavit within 30 days with the proper officials lo have ail affected official records corrected.
If the qualified error results in
an overpayment ar underpayment, the rebate, including any interest paid, must be made to the taxpayer or the taxpayer must be notified and payment made within
30 days of the notice. (MCL 211.53b (1))
Distribute copies of this form to ihe property owner, the County Treasurer, the County Equalization Department, and ihe reasurers of all other affected taxing
authorities.
Refaln a copy on file at the local unitPage 2
2025 JULY BOARD OF REVIEW Change Notice Jul 22, 2025 CROFT LLC 121 E FRONT ST STE 200 TRAVERSE CITY MI 49684 Re: July Board of Review Change Notice 11-104-017-00 TOMPKINS WOODS RD Dear Property Owner: On Jul 22,2025 , the July Board of Review made the following correction to the assessed, capped and taxable values or to the Principal Residence Exemption for the above referenced parcel. Original Corrected Year Assessed Capped Taxable Year Assessed Capped Taxable 2025 650,200 246,046 246,046 2025 650,200 246,046 246,046 Principal Residence Exemption 0.0000 Principal Residence Exemption 0.0000 Reason: Adjustment Type: MCL 211.7ec - Qualified Ag denial error/Late File The action of the July Board of Review may be appealed to the Michigan Tax Tribunal within 35 days after the final decision, ruling or determination. To appeal to the Michigan Tax Tribunal, file a petition with the MTT that can be obtained from their website: [ http://www.michigan.gov/taxtrib ] If you have any questions regarding the above changes, please do not hesitate to contact us at 231-223-7313 Sincerely PENINSULA TOWNSHIP Board of Review JBOR CHG NOTICE (GENERIC) (Rev. 01-07)
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Page 1
STATE OF MICHIGAN GRETCHEN WHITMER GOVERNOR DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS LANSING ORLENE HAWKS DIRECTOR PROPERTY TAX APPEAL PETITION FORM PRINCIPAL RESIDENCE EXEMPTION / QUALIFIED AGRICULTURAL EXEMPTION MOAHR DOCKET NO. Pursuant to Michigan Tax Tribunal Rule (TTR) 277(3), you MUST submit a copy of the notice giving rise to the appeal (e.g. Notice of Denial or Board of Review Decision) with this Small Claims Petition, if applicable. If you do not submit this document, you may be placed in default. Section 1: Petitioner’s Contact Information Filer Type: Organization First Name M.I. Last Name/Company Name CROFT LLC Mailing Address (No., Street, P.O. Box or Rural Route) 121 E FRONT ST STE 200 City or Town TRAVERSE CITY State Michigan ZIP Code 49684 Telephone Number 231-935-4500 Fax Number E-mail Address (do not enter unless you want MTT to send all correspondence via e-mail) SHARI@ROCKMI.COM Section 2: Petitioner’s Attorney/Authorized Representative’s Contact Information First Name SHARI M.I. Last Name CHOUINARD Firm Name (if any) Address (No., Street, P.O. Box or Rural Route) 121 E FRONT ST STE 200 City or Town TRAVERSE CITY State Michigan ZIP Code 49684 Telephone Number 231-935-4500 Fax Number E-mail Address SHARI@ROCKMI.COM Section 3: Subject Property Information Parcel Identification Number: 2811-104-017-00 How many parcels are you appealing? 1 If you are appealing more than one parcel, are they contiguous or adjoining? If yes, use the attached multiple parcel form for information regarding any contiguous parcels. If no, you must file separate appeals for each non- contiguous or non-adjoining parcels or you will be defaulted. Property Address (No., Street, City, ST, ZIP) (If multiple, list first property’s address) TOMPKINS WOODS RD TRAVERSE CITY
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STATE OF MICHIGAN GRETCHEN WHITMER GOVERNOR DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS LANSING ORLENE HAWKS DIRECTOR Michigan 49686 Taxing Authority: Township Of Peninsula (GRAND TRAVERSE) County: Grand Traverse Classification of Property: Real Agricultural Section 4: Check which of the following you are appealing Qualified Agricultural Exemption Section 5: Explain the Reason for this Appeal THE TREES ON THIS PROPERTY ARE BEING TAPPED FOR MAPLE SYRUP Section 6: Jurisdictional Issues List the year(s) denied: 2025 Indicate who denied the exemption under appeal: Local Unit If you checked “other” above, explain: List the date the Principal Residence Exemption or Qualified Agricultural Exemption was denied: 07/22/2025 Fee Information A fee of $25.00 is required for the filing of this appeal unless you possess a Principal Residence Exemption of at least 50% at the time of the filing of this petition. Electronic Signature *Typing your name below will serve as your signature Petitioner or Attorney/Authorized Representative’s Signature: SHARI CHOUINARD /s/
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