Michigan

David A Kopke, Petitioner V Township Of Franklin, Respondent

Petitioner: David A Kopke
Respondent: Township Of Franklin

Case overview

Docket number: 24-003999-TT
Status: Disposed
CaseType: SC Property
Division: Small Claims Division
County: Houghton
Judge: Miles, Kari L

Docket history

Line #	Subject	Filer	Line Ref	Enter Date/Post Mark	Fee	Related Item
11	Final Opinion and Judgment	Not recorded	Not recorded	10/27/2025	Not recorded	Download
10	Proposed Opinion and Judgment	Not recorded	Not recorded	09/25/2025	Not recorded	Download
9	Hearing Completed	Not recorded	Not recorded	08/20/2025	Not recorded	Not recorded
8	Evidence was received.	PET	Not recorded	07/15/2025	Not recorded	Download
7	Notice of Hearing	Not recorded	Not recorded	05/27/2025	Not recorded	Download
6	A hearing has been scheduled	Not recorded	Not recorded	05/27/2025	Not recorded	Not recorded
5	Answer was received	RESP	Not recorded	11/26/2024	Not recorded	Download
4	Notice of Filing	Not recorded	Not recorded	01/08/2025	Not recorded	Download
3	Petition has been verified	PET	1	10/25/2024	Not recorded	Download
2	Notice of Docket Number SC	Not recorded	Not recorded	10/25/2024	Not recorded	Download
1	A petition was received.	PET	Not recorded	09/27/2024	$25.00	Download

Documents

Final_Opinion_and_Judgment-_PRE.2025-10-27_10-18-52.0000.pdfRead complete document text →

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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

David A Kopke,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

MTT Docket No. 24-003999

Township Of Franklin,

Respondent.

FINAL OPINION AND JUDGMENT

The Tribunal has issued a Proposed Opinion and Judgment (POJ) in the above-

captioned case. The POJ states, in pertinent part, “[t]he 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).”

More than 20 days have passed since the entry of the POJ and neither party has filed

exceptions to the POJ.

The Administrative Law Judge (ALJ) properly considered the testimony and timely filed

evidence in the rendering of the POJ, and the POJ is supported on the record and by

the applicable statutory and case law. As such, the Tribunal adopts the POJ as the

Tribunal’s final decision in this case.1

IT IS SO ORDERED.

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 principal residence exemption for the tax year(s) at

issue as provided in this Final Opinion and Judgment within 20 days of entry of this

Final Opinion and Judgment.

IT IS FURTHER ORDERED that the officer charged with collecting or refunding the

affected taxes shall collect taxes and any applicable interest or issue a refund as

required by the Final Opinion and Judgment within 28 days of the entry of the Final

Opinion and Judgment. If a refund is warranted, it shall be without interest, as provided

by MCL 211.7cc. It shall, however, include a proportionate share of any property tax

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

refund shall also separately indicate the amount of the taxes, fees, penalties, and

interest being refunded.

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

1 See MCL 205.726.

Page 2

MTT Docket No. 24-003999

Page 2 of 10

See docket look up for a copy of the Proposed Opinion and Judgment.

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:____________________________________

Patricia L. Halm, Tribunal Chair

Entered: October 27, 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

David A Kopke, 

Petitioner,

 MICHIGAN TAX TRIBUNAL 

 SMALL CLAIMS DIVISION

v

MTT Docket No. 24-003999

Township Of Franklin,

Respondent.

FINAL OPINION AND JUDGMENT

The Tribunal has issued a Proposed Opinion and Judgment (POJ) in the above-

captioned case. The POJ states, in pertinent part, “[t]he 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).”

More than 20 days have passed since the entry of the POJ and neither party has filed 

exceptions to the POJ.

The Administrative Law Judge (ALJ) properly considered the testimony and timely filed 

evidence in the rendering of the POJ, and the POJ is supported on the record and by 

the applicable statutory and case law. As such, the Tribunal adopts the POJ as the 

Tribunal’s final decision in this case.2

IT IS SO ORDERED.

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

rolls for the tax year(s) at issue

Page 4

MTT

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24-003999 PRE.pdfRead complete document text →

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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

David A Kopke,

MICHIGAN TAX TRIBUNAL

Petitioner,

SMALL CLAIMS DIVISION

MTT Docket No. 24-003999

Franklin Township,

Case Type: Principal Residence

Respondent.

Exemption

PROPOSED OPINION AND JUDGMENT

Personnel Presiding:

Kari L. Miles, Administrative Law Judge

Location of Hearing:

Telephone

Hearing Held on:

August 20, 2025

Appearances on Behalf of Petitioner:

Diane Kopke

Appearances on Behalf of Respondent: Laura Erhart

PROPOSED JUDGMENT

Parcel No. 31-006-005-026-00 is entitled to a Principal Residence Exemption (PRE)

under MCL 211.7cc. As a result, the property has a PRE of 100% for the 2024 tax year.

PROCEDURAL HISTORY

Respondent issued a notice denying the property’s PRE on September 5, 2024.

Petitioner filed a petition with the Tribunal on September 27, 2024, and Respondent

filed an answer on November 26, 2024.

ISSUES AND APPLICABLE LAW

The issue in this matter is whether Petitioner’s property qualifies for a PRE under MCL

211.7cc.

A petitioner must prove, by a preponderance of the evidence, that they are entitled to an

exemption.1

MCL 211.7cc provides that:

A principal residence is exempt from the tax levied by a local school

district for school operating purposes to the extent provided under . . .

1 ProMed Healthcare v Kalamazoo, 249 Mich App 490; 644 NW2d 47 (2002).

Page 2

MTT Docket No. 24-003999 

Page 2 of 5 

 

MCL 380.1211, if an owner of that principal residence claims an 

exemption as provided in this section. 

 

MCL 211.7dd provides that: 

 

Principal residence means the 1 place where an owner of the property has 

his or her true, fixed, and permanent home to which, whenever absent, he 

or she intends to return and that shall continue as a principal residence 

until another principal residence is established. . . . Principal residence 

includes only that portion of a dwelling or unit in a multiple-unit dwelling 

that is subject to ad valorem taxes and that is owned and occupied by an 

owner of the dwelling or unit. . . . Principal residence also includes all of an 

owner’s unoccupied property classified as residential that is adjoining or 

contiguous to the dwelling subject to ad valorem taxes and that is owned 

and occupied by the owner. Contiguity is not broken by a road, a right-of-

way, or property purchased or taken under condemnation proceedings by 

a public utility for power transmission lines if the 2 parcels separated by 

the purchased or condemned property were a single parcel prior to the 

sale or condemnation. . . . Principal residence also includes any portion of 

a dwelling or unit of an owner that is rented or leased to another person as 

a residence as long as that portion of the dwelling or unit that is rented or 

leased is less than 50% of the total square footage of living space in the 

dwelling or unit. 

 

MCL 211.7dd also provides that: 

 

Owner means any of the following: (i) A person who owns property or who 

is purchasing property under a land contract. (ii) A person who is a partial 

owner of property. (iii) A person who owns property as a result of being a 

beneficiary of a will or trust or as a result of intestate succession. (iv) A 

person who owns or is purchasing a dwelling on leased land. (v) A person 

holding a life lease in property previously sold or transferred to another. 

(vi) A grantor who has placed the property in a revocable trust. (vii) The 

sole present beneficiary of a trust if the trust purchased or acquired the 

property as a principal residence for the sole present beneficiary of the 

trust, and the sole present beneficiary of the trust is totally and 

permanently disabled. As used in this subparagraph, "totally and 

permanently disabled" means disability as defined in section 216 of title II 

of the social security act, 42 USC 416, without regard as to whether the 

sole present beneficiary of the trust has reached the age of retirement. 

(viii) A cooperative housing corporation. (ix) A facility as defined by former 

1976 PA 440 and registered under the continuing care community 

disclosure act, 2014 PA 448, MCL 554.901 to 554.993. 

 

MCL 211.7dd(b) provides that: “‘Person’ for purposes of defining owner as used in 

section 7cc means an individual.”

Page 3

MTT Docket No. 24-003999 

Page 3 of 5 

 

SUMMARY OF EVIDENCE 

 

A. Petitioner’s Evidence 

 

The exhibits offered by Petitioner may be viewed on lines 1 and 8 of the docket 

maintained in this case.2 

 

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

that he owns the subject property, and it is unoccupied and contiguous to his principal 

residence at 22614 Highway Loc Road. 

 

Petitioner’s representative testified that the subject property is contiguous to the existing 

PRE and is unoccupied. There is a vacant house with no appliances or furniture. No 

one stays in the house. The subject property has electricity and a well. Petitioner uses 

the property for storage and the outdoor sauna. Petitioner purchased the property on 

March 11, 2024. 

 

B. Respondent’s Evidence 

 

The exhibits offered by Respondent may be viewed on line 5 of the docket maintained 

in this case.3 

 

No exhibits were excluded from evidence. 

 

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

that it was not known at the time of the PRE denial that the home on the subject 

property was unoccupied. 

 

Respondent’s representative testified that the subject is across the street from 

Petitioner’s house. The last time the assessor visited the property the house was 

occupied. Respondent did get a letter from Petitioner after the denial was issued stating 

the

Page 4

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Page 1

RECEIVED 

JUL 22 2025 

MICHIGAN Tax TRIBUNAL 

David A Kopke 

MTT Docket No.__24-003999-TT 

Petitioner(s) 

\ 

Township of Franklin 

Laura VB Erhart, Assessor 

ADDITIONAL INFORMATION 

Property Tax Appeal Petition Form - Principal Residence Exemption 

1. Please note the Assessor's Response that is posted on the Tax Tribunal website does not 

include the PRE Affidavit Denial that is being appealed, signed 09/05/2024 by Assessor Erhart. 

Assessor states she was not informed the property was unoccupied, however, Mr. Kopke clearly 

marked the PRE Affidavit, Line 11b “Unoccupied adjoining or contiguous property that is 

classified residential or timber cutover” and signed under penalty of perjury. Copy of PRE 

Affidavit attached. 

2. Mr. Kopke has paid the 2024 Winter Property Tax which included $284.97 School Operating 

millage, for which he should be reimbursed upon approval by the Tax Tribunal. Copy of tax bill 

attached. 

use AP 

he 

D7-15-25 

Diane L Kopke 

Date 

Representative for David A Kopke 

C: PRE Affidavit 

Winter 2024 Property Tax Bill

Page 2

TO: Laura Erhart, Assessor”

ATTACH INENT

Also please send future Notices of Assessment and Summer and Winter Property J plo he - Thi

22614 Hwy Loc Rd; Calumet, Mi 49913 address as was shown on the Property Transfer Affidavit

3/11/2024. {Copy enclosed) Thank you,

7RE

Canvipat eswsice exempuon (PRE) Affidavit

‘

Jud under authority of Publis Act 208 of 1693,

Road the instructions bufore complating the form. This form must bo filed with the assessor for the city o

township where the proporty Is localod. Do not submit this form if the property Is not your principa

restdonco andlor any of the disqualifying factors apply as listed in MCL 211.7(cc), For Informatior

regarding tho PRE, ploaso roviow the PRE Guidalinos nl www.michlgan.goviproe.

Typo or print In blua or black Ink,

PART

1: PROPERTY. INFORMATION

Type

opin

ach property lax Identicalion number,

1. Property Tas Identification Nombar

2. Noing of Tocal Unit (Check Township or Cily}]

3 County

31-006-005-026-00

BY Teme nin

Houghton

+. Street Audross of Propatly (Provide a Complofs Addross)

22581 Highway Loc Rd: Calumet, Ml 49913

S. Nama of Owner (First, Middto, Laet)

©. Gwnor's Last Four Digna of Social Siocurity Hombor | 7. Owner's Daylimo Talegtione Numbor

David A Kopke.........

XXX-XX:

(906) 281-4231

8. Numa of Go-Gwnor (Firat, Midas, Last)

9. Co-Ownwt's Lavy Four Digits of Soclal Socurily Numbar | 10. Go-Owner’s Daytima Telophons Numbiar

XXX-XX-

11. Dato you ownad snd oceuplod the property In lina §

)

— . 1.03/11/2024

Tho proporty In ling

1 abova ig W'S

DPrincipal residence

Month

Oay

Year

1b.

&Unaceuplad adjolning or contiguous property that ls classified sesidontial or imber-cutovet.

12.

List the porcontage (100% to 1%) of the property that is accuplod by the ownor claiming tha property ag a principal

rosidenco,

Il tho proporly has moro than ono home on it, tis o mulil-dwolling, used for purposes other thao a

principal residonce, or portisily rantod, the owner may clam only n poriiel oxomptlon. Ploase consull with your

100.

local assessor lo delorming the porcontago of tho oxorption tho ownor Is nlfowod to clalm In those siluations........

12.

13. Have you or your spouso claintad n principal rosldenco axampllon for anothor Michigan principal residence’ ed 13.

Yos

J No

14.

Hf yos

to 13, unter the properly address and parcel number;

22634 Highway Loc Rd; Calumet, Ml 006-005-026-50

assesses 18,

I] Yos

x No

16, Da you or your spousa claim a similor oxomptian, ¢radit of deduction on propony located in another state?......... 15,

[I] Yes

Xl Na

15.

i yos to 13, have you rescinded that principal residence OXEMPUONT «1 cco ersrsssiversivone

17. tyes lo 16, onter the proparty address and parcal number:

18. Hava you ot your spouso fled a lax return as a non-resident of Michigan or rosident of another sate?

.............. 18,

I! Yos

x Ho

19.

Ifyes to 18, ontor the state:

PART 2: CERTIFICATION

Cortification:

| cantify under penalty of porjury that 1 owt and occupy as a princlpal rosidence on the date statod in Line

11 and that | have not claimed

a substantially sinus vaomplionfdeduction/crodit In propjedy in another state, and thot the information contained on this document is trun and corroct

to tha bast of niy knowledge,

Shh

21. CE0wher's Signature

Date

27. Mating Address, if Difgront than Proporty Address Above

LOCAL GOVERNMENT USE ONLY {do not wrile below this line)

pent

Page 3

MIG AAGE 

TO TAXPAYER 

VAN 

© 1% ADMIN FEE 

DUE 

& PAYAL DECEMBER THRU FEBRUARY 

A, 2085 TO TOWNSHIP TREASURER, AFTER FEBRUARY 

14, 2025 TAX 

CADMIN 

FEE 

+ 3% PUNALTY GUE TO TOWNSHIP TREASURER 

fot 

Lab FAYUEBLY (01 Loa (HOTLY 

ARK 

o 

Hoyt 

am 

County ynapninn 

Ploase 

do NOT postdate your check 

PROPERTY 

INFORMATION 

soaued 

To 

Wt 

Proporty 

KOPKE 

1 

2EGTE 

HRY 

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RD 

CALUNET, 

MI 

49913 

HANCOCK 

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INTO 006: 05-0; 

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AIRING 

1,50 

6501 

SBALANCE OF DESCRIPTION 

ON 

FTLE* 

TAXES WILL BE COLLECTED AT THE TOWNSHIP OFFICE: 

TUE 12/31/24 (9AM-5PM) 

THU 1/16/25 (6PM-8PM) 

FRI 2/14/25 (12PM-2PM 

FRI 2/28/25 (9AM-5PM) 

PAYMENTS CAN BE DROPPED IN THE BLUE BOX OUTSIDE 

OF THE TOWNSHIP OFFICE.FOR QUESTIONS CONTACT 

TREASURER BY EMAIL@ 

FRANKLINTOWNSHIP41@GMAIL.COM. IF YOU REQUIRE A 

RECEIPT OF PAYMENT, PLEASE INCLUDE A NOTE WITH A 

SELF ADDRESSED & STAMPED ENVELOPE. 

PAYMENT THFORMA'T 

1 OF 

Thin 

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Page 4

STA

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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

David A Kopke,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

MTT Docket No.: 24-003999

Township Of Franklin,

Respondent.

NOTICE OF TELEPHONE HEARING

The Tribunal has scheduled a telephone hearing to be conducted as follows. Hearings are

generally 30 minutes in length.

HEARING DATE:

August 20, 2025

HEARING TIME:

10:30 AM EST

JOIN BY PHONE:

1-248-509-0316

ACCESS CODE:

98265868

This hearing will be held by telephone conference call with the Judge as the host. In order to join

the hearing, call the phone number listed above at least 5 minutes prior to the hearing time. You

will then be required to input the access code, followed by # to connect. The Tribunal judge will call

in and join by phone at the hearing time. Failure to timely call in may result in the placement of a

party or parties in default.

This is an important legal document. Please have someone translate the document.

Este es un documento legal importante. Por favor, haga traducir este documento.

এটি একটি গুরুত্বপূর্ণ আইনি দলিল, অনুগ্রহ করে কেউ দলিলটিকে অনুবাদ করুন।

.ةقيثولا مجرتت صخش كيدل ىجري ةماه ةينوناق ةقيثو وه اذه

Ito ay isang mahalagang legal na dokumento. Mangyari lamang na magkaroon ng isang tao isalin ang

dokumento.

Page 2

MTT Docket No. 24-003999

Page 2 of 12

HEARING INFORMATION – PLEASE READ IMMEDIATELY

GENERAL INFORMATION: An impartial hearing will be conducted in accordance with the Michigan Tax

Tribunal Rules (R 792.10201-R 792.10297) and the Michigan Administrative Procedures Act, MCL 24.201 et

seq. The Michigan Rules of Evidence and the Michigan Court Rules may be applicable. A party is expected to

exercise proper respect and courtesy toward other parties, witnesses and administrative law judges, which

includes attending the hearing on time, silencing cell phones, and dressing in appropriate clothing for in-person

hearings. The hearing may be recorded for notetaking purposes, but the recording is not a formal record,

unless otherwise provided for by the Tribunal.

REPRESENTATION: You may have an attorney or anyone else of your choice represent you at the hearing.

The Tribunal does not recommend or appoint representatives for you and will not pay for your representative.

WITNESSES: You may have anyone join you at the hearing to speak in support of your case. However, the

time to present your case is limited and additional time may not be provided to accommodate witness

testimony.

DOCUMENTATION: Parties are required to submit all documents in support of their contentions to the Tribunal

and the opposing party at least 21 days before the hearing date even if the documents were previously

submitted to the local Board of Review or the Michigan Department of Treasury. If the documents are not

timely submitted to the Tribunal and the opposing party, the documents may be excluded. Documents may be

submitted by mail or through the Tribunal’s e-filing system. Documents may be sent to the opposing party by

mail or by e-mail, if the parties agree to submission by e-mail. If sent by mail, the documents must be sent to

the opposing party or their authorized representative at the address identified in the petition or answer for that

party or authorized representative, unless the party or authorized representative filed an appearance or other

documentation identifying a different mailing address. The documents do not need to be resubmitted after

the Notice of Hearing if they were previously submitted to the Tribunal and the opposing party.

If a hearing had previously been scheduled in this case and adjourned, and the adjournment order indicates

that the parties are precluded from submitting any further documentary evidence, no further documentary

evidence will be accepted even if filed and exchanged, as indicated above.

Inclusion of Subsequent Tax Years: Subsequent tax year assessments are automatically included in a

valuation appeal once the assessment has been established for that tax year unless the Tribunal grants the

exclusion of the subsequent tax year. For purposes of administrative efficiency, the Tribunal considers this

date April 1st. As such, the parties should be prepared to discuss all additional assessments at hearings to be

conducted on or after April 1st. If the hearing is to be conducted prior to April 1st, taxpayers would be required to

file a new petition and, if necessary, protest the subsequent tax year assessment at the March Board of

Review for that tax year.

MOTIONS/REQUESTS: A motion is a written request filed by a party asking the Tribunal to take certain action.

The following motions and requests (including subpoenas) may be filed by either party regarding the scheduled

hearing. Motions and requests may be submitted by mail or through the Tribunal’s “e-filing” system, if available.

If a motion or request is not granted or the Tribunal has not notified you that it has been granted, you are

required to attend the hearing.

1. Motion to Adjourn: A party may request the hearing be rescheduled (i.e. adjourned). The motion must be

submitted to the Tribunal and the opposing party at least 28 days before the hearing unless there are

emergency circumstances. The emergency circumstances must be detailed to justify the granting of what

would otherwise be considered a late motion. A $25 fee is required for the filing of the motion unless the case

involves the valuation of property and the property at issue had a principal residence exemption of at least 50%

at the time the petition was filed, for the tax years at issue, or the sole issue being appealed relates to a

Page 3

MTT Docket No. 24-003999

Page 3 of 12

poverty exemption. If the motion is not granted or the Tribunal

Page 4

MTT

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Page 1

RECEIVED 

DEC 02 2024 

MICHIGAN TAX TRIBUNAL 

‘ 

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

PROPERTY TAX APPEAL ANSWER FORM 

PRINCIPAL RESIDENCE EXEMPTION / QUALIFIED AGRICULTURAL EXEMPTION 

MTT DOCKET NO, 24-003989-TT 

Section 1: Respondent’s Contact Information 

Unit of Government 

Franklin Township 

Section 2: Respondent's Attorney/Authorized Representative’s Contact Information 

First Name 

Last Name 

Laura 

VB 

Erhart 

Flrm Name {if any) 

Franklin Township Assessor 

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

PO Box 13 

City or Town 

State 

ZIP Code 

WAtersmeet 

MI 

[49969 

Telephone Number 

Fax Number 

906-358-0504 

E-mail Address (do not enter unless you want MTT to send all correspondence via e-mait) 

FranklinTownshipAssessor@gmail.com 

Section 3: Subject Property Information 

Parcet Identification Number(s); 

006-005-026-00 

Are the parcels listed by Petitioner contiguous or adjoining? 

If not, list which parcels are adjoining (i.e. touch), 

O Yes 

O No 

Not Applicable 

Classification of Property: 

Agricultural 

Commercial 

Industrial 

Residential 

Timber-Cutover 

Developmental 

Utility 

(check one)

Page 2

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

Section 4: Explain Your Answer to this Appeal 

The Principal Residence Exemption (PRE) was denied due to the home located on the 

property. Since a person is only entitiled to one PRE, and David Kopke has a PRE at 

the home across the street. The PRE was denied. After the denial, Mr. Kopke wrote 

that the property was unocuppied. That information was not provided, was not available 

for consideration, prior to the denial. Once denied, the property owner must appeal to 

the Tribunal, as Mr. Kopke has done. 

Section 5: Jurisdictional Issues 

List the tax year(s) denied: 

2024 

Check what action prompted this appeal: 

Notice of Denial of Principal Residence Exemption was issued a Denial by Board of Review [J penial by Dept. of Treasury 

[J other 

If you checked “other” above explain: 

If Petitioner is appealing from a Board of Review denial, check which Board of Review took action: 

O March 

Od July 

[| December 

List the date the Principal Residence Exemption or Qualified Agricultural Exemption was denied: 

September 09, 2024 

Signature *required 

fe Aig 

& 

e: 

| ~~ 

- 

PY PL Poa. 

£ 

Trine pd Res dee 

Ere 

plum Af det 

Sled 

doy ne Rophes (22531 Huy Loe €ED

Page 3

Michigan Deparment of Treasury

2742 (Rov, 7-22)

Notice of Denial of Principal Residence Exemption

tsgued under authority of Public Act 208 of 1803

With this notice, you are notified that the Principal Residence B

been denied. If you have questions about the denial, you may contact your local govemment or follow the

appeal procedures specified below. For more information regarding the Principal Residence Exemption (PRE),

please review the PRE guidelines at www.michigan.govipre.

Type or print In blue or black ink

Property

tax identification number

006-005-026-00

Local (City/Township)

IATL ST app

xemption on the property Identified below has

HOUGHTON

Street address of property (Provide a Complste Address)

22581 HIGHWAY LOC RD

Name of Owner (First, Middle, Last)

Qwner's Laat Four Digits of Soclal Security Number

Owner's Dayiime Telephone Number

KOPKE DAVID &

XXXKK- 24D

900 231-423 |

Nama of Co-Owner (First, Mkidle, Last)

Co-Owners Last Four Digits of Social Security Nuraber | 10. Co-Owner’s Daytime Telephone Number

KXX-XX-

11.

Malling addresa if different than property addrana (strest or RR#, city, state,

#ip code)

ERY

ploy ‘ee.

Glu My

49973

12, Your exemption wae derffed/adjusted for the following reason:

Oa "The owner Is nota Michigan resident,

¥A-b. ‘Tha property claimed is not the owner's principal residence.

¢ The person clalming the exemption is not the owner.

d. The person claiming the exemption, claimed or was granted

{J e. Other;

owen hosa

PRE @ 226 W Hoyle RL

Pace wes

ras Sta,

Cosine

bone

2 horas

a substantially similar exemption In another state.

13, Clalm Denled for Calendar Year(s):

{seo instructions)

15. Nate of the Local Assessor {Print or Type)

yr. Brat

14.

Percentage Adjusted to:

18. Zn Lh

Or a

ent

18. Kddress and Telephone Number of Local Government

Fo Bo¥ Feo pnaal,

Alo

days of the denial. An appeal with the Michigan Tax Trib

be a Michigan Tax Tribunal form or a form approved by {

www. michigan.gov/taxtrib. You can print the Petition for |

mail the completed form to the Michigan Tax Tribunal at

and submit electronically, if provided for by the Michigan

If you disagree with this denial, you may appesl to the Re sidential/Small Claims Division of the Michigan Tax Tribunal within 35

nal can bs initiated by the timely filing of a petition. The petition must

he Michigan Tax Tribunal. Michigan Tax Tribunal forms are available at

Denial of Exemption for Principal Residence/Qualified Agricultural and

P.0.Box 30232, Lansing, Michigan 48909 or complete the form online

Tax Tribunal.

Page 4

Michigan Department of Treasury 

2368 (Rav. 04-19} 

ASSESSOR'S DATE STAMP 

Principal Residence Exemption (PRE) Affidavit 

Tssued under authority of Public Acl 208 of 1843. 

Read the instructions before completing the form. This form is nol valid unless certified by the assessor. 

Do not submit this form if the property Is not your principal residence and/or any «of the disqualifying factors 

apply as listed in MCL 211.7{cc). For information regarding the PRE, please review the PRE Guidelines at 

www.michigan.govipre. 

NECETVE 

J] 

oe 2m 

BY 

Townghif 

" 

31-006-005-026-50 

BE] fone 

anklin 

Houghton 

4. Street Address of Property {Provide n Gomplels Address) 

. 

22614 Highway Loc Rd; Calumet, MI 49913 

6. Name of Owner (First, Middle, Last) 

6. Owner's Last Four Digits of Suclal Security Number 

| 7. Gwner’s

Page 5

STATE

Page 6

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SC-Notice_of_Filing_of_Answer.2025-01-08_11-02-34.0000.pdfRead complete document text →

Read document text excerpt

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

David A Kopke,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

MTT Docket No. 24-003999

Township Of Franklin,

Respondent.

NOTICE OF FILING

TAKE NOTICE that a Small Claims answer has been filed and the electronic copy of the

answer can be reviewed by utilizing the Docket Lookup on the Tribunal’s website.

Unless Respondent was defaulted, this case is ready to be scheduled for a Small

Claims hearing and will be scheduled in the normal course of scheduling. You will

receive a Notice of Hearing from the Tribunal by e-mail if you have identified an email

address in the petition or other documentation. The Notice of Hearing will inform you of

the date, time, and location of your hearing (note that your hearing will likely be

conducted by telephone). Please read the Notice of Hearing as it includes important

information.

EVIDENCE: Parties are required to submit all evidence to the Tribunal and send a copy

to the opposing party at least 21 days before the hearing date even if the documents

had been submitted to the local Board of Review or the Michigan Department of

Treasury. If the documents are not timely submitted to the Tribunal and served on the

opposing party, the documents may be excluded. Documents may be filed with the

Tribunal by mail or through the Tribunal’s e-filing system. Documents may be sent to the

opposing party by mail or by e-mail, if the parties agree to service by e-mail.

Alternate Dispute Resolution Options

INFORMAL SETTLEMENT CONFERENCE: Parties have the option of handling this

case through an informal settlement conference. An informal settlement conference

is a meeting between the parties and/or their representatives to discuss the issues in a

case in an effort to settle the case. This process may be an alternative to a hearing with

a judge and may result in the parties’ filing a Joint Stipulation for Entry of Consent

Judgment. Visit the Tribunal’s ADR webpage for more information.

MEDIATION: Parties have the option of handling this case through mediation.

Mediation is a voluntary process where a mediator facilitates communication between

the parties, assists in identifying issues, and helps explore solutions to promote a

mutually acceptable settlement. This process may be an alternative to a hearing with a

judge and may result in the parties’ filing a Joint Stipulation for Entry of Consent

Judgment. Visit the Tribunal’s ADR webpage for more information.

Page 2

MTT Docket No. 24-003999

Page 2 of 6

If you have any questions, please contact the Tribunal by phone at (517) 335-9760 or 

email taxtrib@michigan.gov.

By: Tribunal Clerk

Entered: January 8, 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 provide by those parties, attorneys, or authorized 

representatives.

By: Tribunal Clerk