Croft LLC, Petitioner V Township Of Peninsula, Respondent

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. 25-003226

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.

Page 2

MTT Docket No. 25-003226

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

Page 3

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. 25-003226

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.

Page 4

MTT Docket No. 25-003226

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

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

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

2319354500

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.

A

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:

2811-104-017-30

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) 

17339 TOMPKINS WOODS RD

TRAVERSE CITY

Page 2

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/

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

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. 25-003226

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

Page 2

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. 25-003226

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

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

Michigan Department of Treasury 

4031 (Rev. 08-22) 

Assessment Year. 2025 

July/December Board of Review Affidavit 

Ol AR4R025 TUDE iB 

Issued under authority of PA. 206 of 1893. Filing Is mandatory. 

Petition/Docket #. 

8 

The authority for July/December board of review action is stated in the General Property Tax Act, MCL 211.53b. The July/December Board of Review can take action 

regarding qualified errors verified by the assessor (MCL 211.53b(1), (8). The July/December Board of Review can also take action under MCL,211.53b regarding a 

poverty exemption for the current year under MCL 211.7u; 2 qualified agricultural property exemption under MCL 211.2e for the current year; which has been denisd 

by the assessor; a qualified agricultural property exemption under MCL 211.ee that was not on the assessment roll for the current year and one prior year; ora 

qualified forest property examption under MCL 211.7jj(1) that was not on the assessment roll for the current year and one prior year. 

In addition, other statutes, such 

2s MCP 211.7 related to the disabled veterans exemption, and MCL 211 7ss refated to ihe eligible development property exemption, provide authority for the 

July/December Board of Review to take action. 

Form 3128 (L-40353) must be completed by the Board of Review and made a part of the Board of Review records whenever a change is made fo an individual 

parcel of properly which causes a change In Taxable Value, 

PART A: IDENTIFICATION 

er Name 

CROFT LLC 

[ower sree 

Ress 

CT “Tey 

) 

lias 

i 

State 

| ZIP Code 

121 E FRONT ST STE 200 

TRAVERSE CITY 

MI 

| 49684 

Viarce] Number 

or 

Troperty School District 

Property Classification 

h 

2811-104-017-30 

TRAVERSE CITY SCHOOL DI 

402 

Property Steel AJdress 

City 

oH 

State 

ZIP Code 

17339 TOMPKINS WOODS RD 

TRAVERSE CITY 

MI 

49686 

PART B: ADJUSTMENTS 

Co 

Co 

- 

Item or Taxing Authority 

Note or Millage 

Qriginat 

Adjusted 

Difference 

PENINSULA TOWNSHIP 

a 

Assessed Value 

JBOR 

657,700 

657,700 

9 

Taxable Value 

07/22/2025 

248,832 

248. 832 

i 

0 

PRE 

| 

ooow 

0.00 % | 

0.00 3 

Property Class 

BB 

402 

B 

i 

School District 

i 

oo 

28010 | 

j 

i 

Classification 

oad 

Ad Valorem | 

o 

TOTALS 

i 

So 

SN 

T 

TT 

Reason for change (see instructions on page 2): B 

oo 

J 

1] Poverty Exemption 

[uated Agricultural Exemption 

Disabled Veterans Exemption 

[Justified Forest Exemption 

Ee 

Poparty 

[TJauaiified Error 

Explanation. 

MCL 211.7ee - Qualified Ag denial error/Late File 

QUAL AG APPEAL DENIED 

PART C: CERTIFICATION, BOARD OF REVIEW MEMBERS 

We, the undersigned members of 

PENINSULA TOWNSHIP Board of Review, swear of affirm the above information is, fo the best of our knowledge, tue. 

Signature 

7 

{ 

ie 

Date 

Signature 

Bale 

1 

4 

, 

A 

ili | 

a 

Date 

LT 

a 

nn— 

122-25 

Signature” 

Date 

| Signature 

a 

- 

- 

ale 

aay 

a 

L 

/ 

L 

pee 

I 

- 

— 

— 

J 

The Board of Review is required to file an affidavit within 30 days with the proper officials to have all affected official records. conected. 

If the 

d 

" 

f 

qualified error results in 

an overpayment or underpayment, the rebate, including any 

interest paid, must be made to the 

r oF 

the 

this 

ee 

ny 

taxpayer 

or 

ihe taxpayer must be notified and payment made within 

Distribute copies of this form to the property owner, the County Treasurer, the County Equalization Department, and the trea: 

it 

authorities. Retain a copy on file at the local unit. 

8 

isurers of all other affected taxing

Page 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 

11-104-017-30 

17339 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 

657,700 

248,832 

248,832 

2025 

657,700 

248,832 

248,832 

Principal Residence Exemption 0.0000 

Principal Residence Exemption 0.0000 

Reason: 

QUAL AG 

Adjustment Type: MCL 211.7ee - 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 

1 

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 

BOR CHG NOTICE (GENERIC) 

(Rev. 01-07)

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

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

2319354500

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.

A

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:

2811-104-017-30

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) 

17339 TOMPKINS WOODS RD

TRAVERSE CITY

Page 2

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/

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.