David J Bullinger, Petitioner V City Of Lapeer, 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 

David J Bullinger, 

MICHIGAN TAX TRIBUNAL 

 

Petitioner, 

SMALL CLAIMS DIVISION 

 

v 

 

MTT Docket No. 25-002326 

 

City Of Lapeer, 

 

Presiding Judge 

Respondent. 

 

Patricia L. Halm 

 

ORDER OF DISMISSAL 

 

The Tribunal has considered the file in this case and finds that Petitioner was placed in 

default on June 10, 2025, because Petitioner filed the wrong petition for the issue under 

appeal and did not pay the full required petition filing fee. Although Petitioner 

responded timely, their attempt to cure the default was incomplete and on July 9, 2025, 

the Tribunal extended the time for Petitioner to cure the default by an additional 14 

days, to which Petitioner has failed to respond. Petitioner has not complied with either 

order, and the latter stated that “failure to comply with this Order may result in the 

dismissal of the case . . .” and referenced Grimm v Dep’t of Treasury.1 In Grimm, the 

Michigan Court of Appeals summarized factors that the Tribunal should consider before 

imposing the sanction of dismissal. Those factors are: 

 

(1) whether the violation was wilful or accidental; (2) the party's history of 

refusing to comply with previous court orders; (3) the prejudice to the 

opposing party; (4) whether there exists a history of deliberate delay; (5) 

the degree of compliance with other parts of the court's orders; (6) 

attempts to cure the defect; and (7) whether a lesser sanction would better 

serve the interests of justice.2 

 

Here, Petitioner’s failure to comply with multiple orders has established a history of 

deliberate delay. As a result, giving careful consideration to the factors involved and 

considering all options in determining what sanction is just and proper, the Tribunal 

finds that dismissal is appropriate, and a lesser sanction would not be appropriate in 

light of Petitioner’s history of noncompliance in this case. 

 

Therefore, 

 

IT IS ORDERED that this case is DISMISSED. 

 

This order resolves all pending claims in this matter and closes this case. 

 

 

1 Grimm v Dep’t of Treasury, 291 Mich App 140 (2010). 

2 Id. at 149.

Page 2

MTT Docket No. 25-002326 

Page 2 of 2 

 

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. 

 

 

Entered: August 6, 2025 

 

 

 

By _____________________________ 

kac 

 

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

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 J Bullinger, 

MICHIGAN TAX TRIBUNAL 

 

Petitioner, 

SMALL CLAIMS DIVISION 

 

v 

 

MTT Docket No. 25-002326 

 

City of Lapeer, 

 

Presiding Judge 

Respondent. 

 

Patricia L. Halm 

 

ORDER OF PARTIAL DISMISSAL 

 

ORDER EXTENDING TIME FOR PETITIONER TO CURE DEFAULT 

 

On June 24, 2025, Petitioner filed documents regarding their claim for a Qualified 

Agricultural Exemption and subsequent denial by Respondent’s assessor in response to 

the Tribunal’s June 10, 2025 Order of Default. 

 

The Tribunal has considered the response and the case file and finds that Petitioner is 

appealing both the denial of a Qualified Agricultural Exemption and the Board of 

Review’s determination as to the assessed and taxable values of the subject property. 

However, the Tribunal finds that it does not have jurisdiction over Petitioner’s claim 

regarding the denial of the Qualified Agricultural Exemption. MCL 211.7ee states that 

“qualified agricultural property is exempt from the tax levied by a local school district for 

school operating purposes . . . .”1 An owner of property classified as anything other 

than agricultural, however, is required to file an affidavit with the local taxing unit no later 

than May 1 to claim the exemption, and the assessor is responsible for determining 

whether the property is entitled to the exemption upon such filing.2 Alternatively, “an 

owner of property that is qualified agricultural property on May 1 for which an exemption 

was not on the tax roll may file an appeal with the July or December board of review in 

the year the exemption was claimed or the immediately succeeding year.”3 

 

There is no indication that Petitioner timely filed the requisite affidavit, and there was no 

appeal to the July or December Board of Review. Instead, Petitioner directly appealed 

to the March Board of Review, without first timely filing an affidavit with the local taxing 

unit. The March Board of Review has no authority to determine eligibility or grant an 

exemption absent a denial by the assessor of an existing exemption on the assessment 

notice.4 Petitioner subsequently applied for the Qualified Agricultural Exemption by 

 

1 MCL 211.7ee(1). 

2 See MCL 211.7ee(2) and (4). 

3 MCL 211.7ee(6). 

4 See MCL 211.7ee(7), which states: “If the assessor of the local tax collecting unit believes that the 

property for which an exemption has been granted is not qualified agricultural property, the assessor may 

deny or modify an existing exemption by notifying the owner in writing at the time required for providing a 

notice under section 24c. A taxpayer may appeal the assessor's determination to the board of review

Page 2

MTT Docket No. 25-002326 

Page 2 of 3 

 

filing an affidavit with Respondent on May 5, 2025. On June 18, 2025, Respondent 

denied the exemption as untimely because the claim form was filed after May 1st and 

because the subject property was not being actively used for an agricultural purpose as 

of May 1st. The June 18, 2025 letter notified Petitioner of their requirement to appeal to 

either the July or December Board of Review prior to appealing to the Tribunal.5 As 

such, and inasmuch as the Tribunal has no equitable power to waive or otherwise 

disregard a statutory filing requirement, it has no authority to consider Petitioner’s 

claims or grant the relief requested regarding the Qualified Agricultural Exemption.6 

 

However, the Tribunal finds that it has jurisdiction over Petitioner’s claim regarding the 

valuation of the subject property as they timely filed their appeal from the notice of the 

2025 March Board of Review’s decision.7 

 

Further, the Tribunal finds that Petitioner was held in default because they filed the 

wrong petition for the issue being appealed and had not paid the full required fee for the 

filing of the appropriate petition.8 Although Petitioner timely responded to the Order of 

Default, their attempt to cure is incomplete because Petitioner failed to file a petition for 

a valuation appeal and pay the remaining amount owed of the required filing fee. 

Though the Tribunal finds an extension of time to cure the default appropriate, 

Petitioner’s failure to comply with Tribunal orders and its Rules of Practice and 

Procedure has established a history of deliberate delay that would justify dismissal of 

the case for failure to timely comply with this order.9 Therefore, 

 

IT IS ORDERED that this case is PARTIALLY DISMISSED. The appeal shall continue 

only as to Petitioner’s valuation claim for the 2025 tax year. 

 

IT IS FURTHER ORDERED that the time for Petitioner to cure the default is 

EXTENDED. 

 

IT IS FURTHER ORDERED that Petitioner must complete the following to cure the 

default: (1) file a Petition for Valuation Appeal, (2) pay the remaining $100.00 owed for 

the required petition filing fee, (3) file a Motion to Set Aside Default, (4) pay the $25.00 

fee required for the filing of the motion, and (5) file proof the motion was served on 

Respondent. The foregoing must be filed with the Tribunal within 14 days of entry of 

this order.10 

 

meeting under section 30. A decision of the board of review may be appealed to the residential and small 

claims division of the Michigan tax tribunal.” Id. 

5 Note that Petitioner may still appeal to the July or December Boards of Review during this calendar 

year. 

6 The Tribunal’s powers are limited to those authorized by statute and do not include powers of equity. 

See Federal-Mogul Corp v Dep’t of Treasury, 161 Mich App 346 (1987), Elec Data Sys Corp v Flint Twp, 

253 Mich App 538 (2002), and VanderWerp v Plainfield Twp, 278 Mich App 624 (2008). 

7 See MCL 205.735a(6). 

8 The order further

Page 3

MTT

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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 J Bullinger, 

MICHIGAN TAX TRIBUNAL 

 

Petitioner, 

SMALL CLAIMS DIVISION 

 

v 

 

MTT Docket No. 25-002326 

 

City of Lapeer, 

 

Presiding Judge 

Respondent. 

 

Patricia L. Halm 

 

ORDER OF PARTIAL DISMISSAL 

 

ORDER EXTENDING TIME FOR PETITIONER TO CURE DEFAULT 

 

On June 24, 2025, Petitioner filed documents regarding their claim for a Qualified 

Agricultural Exemption and subsequent denial by Respondent’s assessor in response to 

the Tribunal’s June 10, 2025 Order of Default. 

 

The Tribunal has considered the response and the case file and finds that Petitioner is 

appealing both the denial of a Qualified Agricultural Exemption and the Board of 

Review’s determination as to the assessed and taxable values of the subject property. 

However, the Tribunal finds that it does not have jurisdiction over Petitioner’s claim 

regarding the denial of the Qualified Agricultural Exemption. MCL 211.7ee states that 

“qualified agricultural property is exempt from the tax levied by a local school district for 

school operating purposes . . . .”1 An owner of property classified as anything other 

than agricultural, however, is required to file an affidavit with the local taxing unit no later 

than May 1 to claim the exemption, and the assessor is responsible for determining 

whether the property is entitled to the exemption upon such filing.2 Alternatively, “an 

owner of property that is qualified agricultural property on May 1 for which an exemption 

was not on the tax roll may file an appeal with the July or December board of review in 

the year the exemption was claimed or the immediately succeeding year.”3 

 

There is no indication that Petitioner timely filed the requisite affidavit, and there was no 

appeal to the July or December Board of Review. Instead, Petitioner directly appealed 

to the March Board of Review, without first timely filing an affidavit with the local taxing 

unit. The March Board of Review has no authority to determine eligibility or grant an 

exemption absent a denial by the assessor of an existing exemption on the assessment 

notice.4 Petitioner subsequently applied for the Qualified Agricultural Exemption by 

 

1 MCL 211.7ee(1). 

2 See MCL 211.7ee(2) and (4). 

3 MCL 211.7ee(6). 

4 See MCL 211.7ee(7), which states: “If the assessor of the local tax collecting unit believes that the 

property for which an exemption has been granted is not qualified agricultural property, the assessor may 

deny or modify an existing exemption by notifying the owner in writing at the time required for providing a 

notice under section 24c. A taxpayer may appeal the assessor's determination to the board of review

Page 2

MTT Docket No. 25-002326 

Page 2 of 3 

 

filing an affidavit with Respondent on May 5, 2025. On June 18, 2025, Respondent 

denied the exemption as untimely because the claim form was filed after May 1st and 

because the subject property was not being actively used for an agricultural purpose as 

of May 1st. The June 18, 2025 letter notified Petitioner of their requirement to appeal to 

either the July or December Board of Review prior to appealing to the Tribunal.5 As 

such, and inasmuch as the Tribunal has no equitable power to waive or otherwise 

disregard a statutory filing requirement, it has no authority to consider Petitioner’s 

claims or grant the relief requested regarding the Qualified Agricultural Exemption.6 

 

However, the Tribunal finds that it has jurisdiction over Petitioner’s claim regarding the 

valuation of the subject property as they timely filed their appeal from the notice of the 

2025 March Board of Review’s decision.7 

 

Further, the Tribunal finds that Petitioner was held in default because they filed the 

wrong petition for the issue being appealed and had not paid the full required fee for the 

filing of the appropriate petition.8 Although Petitioner timely responded to the Order of 

Default, their attempt to cure is incomplete because Petitioner failed to file a petition for 

a valuation appeal and pay the remaining amount owed of the required filing fee. 

Though the Tribunal finds an extension of time to cure the default appropriate, 

Petitioner’s failure to comply with Tribunal orders and its Rules of Practice and 

Procedure has established a history of deliberate delay that would justify dismissal of 

the case for failure to timely comply with this order.9 Therefore, 

 

IT IS ORDERED that this case is PARTIALLY DISMISSED. The appeal shall continue 

only as to Petitioner’s valuation claim for the 2025 tax year. 

 

IT IS FURTHER ORDERED that the time for Petitioner to cure the default is 

EXTENDED. 

 

IT IS FURTHER ORDERED that Petitioner must complete the following to cure the 

default: (1) file a Petition for Valuation Appeal, (2) pay the remaining $100.00 owed for 

the required petition filing fee, (3) file a Motion to Set Aside Default, (4) pay the $25.00 

fee required for the filing of the motion, and (5) file proof the motion was served on 

Respondent. The foregoing must be filed with the Tribunal within 14 days of entry of 

this order.10 

 

meeting under section 30. A decision of the board of review may be appealed to the residential and small 

claims division of the Michigan tax tribunal.” Id. 

5 Note that Petitioner may still appeal to the July or December Boards of Review during this calendar 

year. 

6 The Tribunal’s powers are limited to those authorized by statute and do not include powers of equity. 

See Federal-Mogul Corp v Dep’t of Treasury, 161 Mich App 346 (1987), Elec Data Sys Corp v Flint Twp, 

253 Mich App 538 (2002), and VanderWerp v Plainfield Twp, 278 Mich App 624 (2008). 

7 See MCL 205.735a(6). 

8 The order further

Page 3

MTT

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Page 1

THE CITY OF 

: 

Assessing Department 

IL APEER 

Phone 810- 245 - 4217 

MICHIGAN EE 

— 

June 18, 2025 

David & Jennifer Bullinger 

4375 Skinner Lake Rd 

Lapeer, Ml 

48446 

RE: 

Claim for Farmland -Qualified Agricultural Exemption for 3380 Davison Rd 

Dear David & Jennifer, 

On May 5, 2025 you applied for a Qualified Agricultural Exemption under MCL 211.7ee, 

for the property at 3380 Davison Rd, L20-83-301-011-00. The exemption is being denied 

due to the following reasons: 

e 

Treasury form 2599 Claim form was filed after May 1st. 

* 

Property was not actively being used 

for an eligible agricultural purpose on May 

ge 

If you do feel that you have been denied in error, you have the right to appeal to the July 

or December Board 

of Review. Appeal of the July or December Board 

of Review 

determination is to the Michigan Tax Tribunal within 35 days of the Board of Review 

Action. 

; 

If you have any questions or concerns, 

| am happy to discuss this with you. Please feel 

free to contact me Monday through Thursday, 7:30 am to 5:30 pm or anytime by email. 

Respectfully, 

Denise Marinelli, MAAO, PPE 

576 Liberty Park e Lapeer, Ml 48446 

www.ci.lapeer.mi.us

Page 2

a 

Michigan Department of Treasury 

NOT need to file this form. 

* Is the property vacant and 

» 

ZREE SY 

classified by the assessor as agricultural? (Note: Vacant 

EE 

Claim for Farmland (Qualified 

property classified as agricultural is automatically exempt 

- 

. 

from some school taxes and the changes will be made on 

Agricultural) Exemption from Some 

yout nest tax Bll) 

School Operating Taxes 

i under PA. 237 of 1994, as amended. Filing is required 

if you wish to receive an 

exe 

ion. 

Do you need to file this claim? 

If you answer "YES" to either of these questions, you do 

City of Lapeer 

Received 

f 

MAY 05 

2025 

Ga 

Initial 

( 

© 

) 

Assessing Division 

* Have you already filed the Principal Residence Exemption Affidavit (Form 2368) for this property? 

If you answered "NO" to both of these questions and the property is used primarily for agricultural purposes but is not 

classified as agricultural, complete this form and file it with your local township or city by May 1. If your property has a 

residence or other buildings on it, your assessor may ask you to complete this form, even though itis classified 

agricultural. 

fl 

& 

| 

Section 1. File a separate claim for each qualified parcel. 

| 

David J Bullinger 

Xj 

Jennifer 

L. Bullinger 

| 

Davison Rd (no Address assigned) 

IE 

got] 

48446 

Check one: 

oN 

gepest County, 

Township D) 

Enter the property tax identification number of the qualified property you are claiming. This number is on your tax bill or your assessment notice. Start at the left and leave 

any extra spaces blank. Use a full space for any hyphens (-) in the number. 

7 

20-83-30i- oll - 00 

[ Section 2: Farmland. 

\ 

a 

If this property is not classified as agricultural, is more than 50% of the acreage dav ted to an agricultural use? 

(Skip this question if your property is classified agricultural.) 

(Se 

: 

i 

i 

i 

i 

d 

in 

the 

agricultural operation? 

Does this property include any residences occupied by a person who is not involved 

in 

the ag 

? 

LO 

bi 

includes a residence, has the occupant filed a Principal Residence Exemption Affidavit (Form 2368) 

“ 

If the property 

3 

71) 

AE pe 

" 

i 

A 

DENCE 

for a different residence? 

REF 

Yes/No ©) 

Does this property include any buildings not involved in the agricultural operation?

Page 3

AR CU 

If you answered ‘yes’ to items 2b, 2c or 2d, pa 

percentage in Section 3. 

rt of your property does not qualify. You must enter & 

De 

—— 

[ section 3: Multi-Purpose Property. 

If you answered 'yes' 

to item 2b, 2c or 2d, gi 

Exclude from this percentage the value of any prop: 

is necessary for your township or city to adjust your property taxes propery. (See 

ve the percentage of the property value thal is devolsc 

to agricultu ral use. 

erty that does not qualify (see instructio 

n back). 

This information 

back for computation.) 

Certification: This affidavit is invalid unless it is signed. 

and that all information is true to the best of my knowledge. 

1 certify, under penalty of perjury, that 1 own (or co-own) the property claimed on this affidavit, that it is qualifed agricultural property, 

Owners — 

of 

2B —_— 

oe SERS 

Co - owner's Signature 

| 

Date 

SHEERS 

Daytime Phone Number 

Ho 

358 -sy¥ 

i 

pe 

i) 

| Za haa 

Dhvrpy, 

2599, Page 20verview 

In addition to the Principal Residence Exemption from local 

school operating taxes, the legislature has passed a separate 

exemption for farmland. Some people may have to file this form 

in addition to their Principal Residence Exemption Affidavit. 

Read the instructions carefully to determine if you need to file 

this form. 

Do You Need To File? 

If your property is already exempt as a principal 

residence, you do not need to file this form. 

If you own vacant land classified as agricultural, it is 

automatically exempt and you do not need to file a form to 

claim your exemption. If you have a residence or other 

buildings on the property, your assessor may ask you to 

complete this form to determine if all the property qualifies. 

If your property is not classified agricultural, but more than 50 

percent of the acreage is devoted to an agricultural use, you 

must file this form by May 1, to claim your exemption. 

Qualifications 

Only the owner can claim an exemption. An owner generally 

is the person who holds the legal title to the property. An owner 

includes the buyer on a land contract, the holder of a life lease 

and the grantor of property placed in a revocable trust or 

qualified personal residence trust (QPRT). An owner may be an 

individual, or a legal business entity of any type. 

For property classified agricultural, qualified agricultural 

property 

is: 

INSTRUCTIONS 

Section 1. Identification 

1. vacant land; 

2. all farm-related structures; 

City of Lapeer 

Received 

MAY 05 2025 

Initial 

Assessing

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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 J Bullinger,

Petitioner, MICHIGAN TAX TRIBUNAL

 SMALL CLAIMS DIVISION

v

 

MTT Docket No. 25-002326

City Of Lapeer,

Respondent.

ORDER OF DEFAULT

The Tribunal has reviewed the file in the above-captioned case and finds that:

Petitioner filed the wrong petition for the issue being appealed and has not paid the full 

required fee for the filing of the appropriate petition. See TTR 279 and 271. As such, 

the appeal is not properly pending. Petitioner must complete and return the appropriate 

petition for the issue being appealed with the additional fee amount required for the 

filing of that petition within 14 days of the entry of this order. The petition shall note the 

docket number assigned by the Tribunal. Small Claims petition forms and a filing fee 

calculator can be found on our website at www.michigan.gov/taxtrib. Unfortunately, the 

payment may not be made via e-filing. 

Therefore,

IT IS ORDERED that Petitioner is HELD IN DEFAULT.

IT IS FURTHER ORDERED that the defaulted party shall cure the default, as indicated 

above, within 14 days of the entry of this Order.i 

Failure to comply with this Order will result in the defaulted party being required to file a 

motion to set aside the default (with appropriate filing fee).

By:_______________________________

Entered: June 10, 2025

Patricia L. Halm, Tribunal Chair

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

i “A submission by mail is considered filed on the date indicated by the United States Postal Service

Page 2

MTT Docket No. 25-002326

Page 2 of 4

postmark on the envelope containing the submission. A submission without a postmark or with an illegible 

postmark is considered filed on the date the submission is received by the tribunal. A submission by 

commercial delivery service is considered filed on the date the submission is given to the commercial 

service for delivery to the tribunal as indicated by the receipt date on the package containing the 

submission. A submission by personal service is considered filed on the date the submission is received. 

A submission through the tribunal’s e-filing system by 11:59 p.m. on a business day is considered filed on 

that business day. A submission by email to the email address designated by the tribunal by 11:59 p.m. 

on a business day is considered filed on that business day. A submission on a Saturday, a Sunday, or a 

holiday is considered filed on the following business day, as provided by section 35a of the tax tribunal 

act, MCL 205.735a.” TTR 225(5)

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 J Bullinger,

Petitioner, MICHIGAN TAX TRIBUNAL

 SMALL CLAIMS DIVISION

v

 

MTT Docket No. 25-002326

City Of Lapeer,

Respondent.

ORDER OF DEFAULT

The Tribunal has reviewed the file in the above-captioned case and finds that:

Petitioner filed the wrong petition for the issue being appealed and has not paid the full 

required fee for the filing of the appropriate petition. See TTR 279 and 271. As such, 

the appeal is not properly pending. Petitioner must complete and return the appropriate 

petition for the issue being appealed with the additional fee amount required for the 

filing of that petition within 14 days of the entry of this order. The petition shall note the 

docket number assigned by the Tribunal. Small Claims petition forms and a filing fee 

calculator can be found on our website at www.michigan.gov/taxtrib. Unfortunately, the 

payment may not be made via e-filing. 

Therefore,

IT IS ORDERED that Petitioner is HELD IN DEFAULT.

IT IS FURTHER ORDERED that the defaulted party shall cure the default, as indicated 

above, within 14 days of the entry of this Order.ii 

Failure to comply with this Order will result in the defaulted party being required to file a 

motion to set aside the default (with appropriate filing fee).

By:_______________________________

Entered: June 10, 2025

Patricia L. Halm, Tribunal Chair

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 4

MTT Docket No. 25-002326

Page 4 of 4

ii “A submission by mail is considered filed on the date indicated by the United States Postal Service 

postmark on the envelope containing the submission. A submission without a postmark or with an illegible 

postmark is considered filed on the date the submission is received by the tribunal. A submission by 

commercial delivery service is considered filed on the date the submission is given to the commercial 

service for delivery to the tribunal as indicated by the receipt date on the package containing the 

submission. A submission by personal service is considered filed on the date the submission is received. 

A submission through the tribunal’s e-filing system by 11:59 p.m. on a business day is considered filed on 

that business day. A submission by email to the email address designated by the tribunal by 11:59 p.m. 

on a business day is considered filed on that business day. A submission on a Saturday, a

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

RECEIVED 

MAY 09 2025 

MICHIGAN TAX TRIBUNAL 

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON |. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

PROPERTY TAX APPEAL PETITION FORM 

PRINCIPAL RESIDENCE EXEMPTION / QUALIFIED AGRICULTURAL EXEMPTION 

URCanT 

Fare 

land ~ Qual\=FIed 

AG. 

Pursuant to Michigan Tax Tribunal Rule (TTR) 279, 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 Smali Claims Petition, if applicable. If you do not submit this 

document, you may be placed in default. 

Section 1: Petitioner's Contact Information 

First Name 

MI. 

Last Name/Company Name 

David 

J 

Bullinger 

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

4375 Skinner Lake Rd 

City or Town 

State 

ZIP Code 

Lapeer 

Michigan] 48446 

Telephone Number 

Fax Number 

8103589114 

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

davidjbullinger@gmail.com 

Section 2: Petitioner’s Attorney/Authorized Representative’s Contact information 

First Name 

Mt 

Last Name 

David 

J 

Bullinger 

Firm Name (if any) 

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

4375 Skinner Lake Rd 

City or Town 

State 

ZIP Code 

Lapeer 

Michigan| 48446 

Telephone Number 

Fax Number 

8103589114 

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

davidjbullinger@gmail.com

Page 2

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON 1. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

Section 3: Subject Property Information 

Parcel Identification Number: 

L20-83-301-011-00 

How many 

\f you are appealing more than one parcel, are they contiguous or adjoining? 

parcelsareyou | {_] vest 

[] No* 

appealing? 

*If yes, use a multiple parcel form for information regarding any contiguous parcels, 

1 

*If no, you must file separate appeals for each non-contiguous or non-adjoining parcel or you will be defaulted. 

Property Address (No., Street, City, ST, ZIP} 

[if mutiple, fist first property's address] 

Davison Rd. 

=~ 

CTY 

(o=\ 

Nev 

GRamsT 

BAN 

Aboresd 

Taxing Authority {City or Township) 

County 

City of Lapeer 

Lapeer 

Classification of Property: 

Agricultural 

Commercial 

Industrial 

Residential 

Timber-Cutover 

Developmental 

Utility 

(check one) 

Section 4: Check which of the following 

you are appealing 

Od Principal Residence Exemption 

Quatified Agricultural Exemption 

Section 5: Explain the Reason for this Appeal 

As of January 28, 2025 this Property is approved to operate as a farm under Michigan 

right to Farm Act (GAAMPS). 

As a 50 acre Parcel, 

it is well suited for such purposes. With the increased assessment, of 

$100,000 from the original $85,000, 

it makes it a bit more challenging to farm. 

| am 

requesting removal of the 18 mill school tax starting this year (2025) 

Section 6: Jurisdictional Issues 

List the tax year(s) denied: 

2025 

Indicate who denied the exemption under appeal:

Page 3

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

RL 

DPA 

GOVERNOR 

LANSING 

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. 

Signature *required 

ey 

3k 

Live's Signature: 

Ist 

Uey/ 

[ana 

[4

Page 4

Yenzed 

AGRroulture 

STATUS 

AT 

czy 

Jeve | 

Fort 616, Fage 2 

FOR BOARD OF REVIEW USE ONLY 

INSTRUCTIONS: incorporate a copy of this form and the assigned number in the Board of Review minutes. 

/ 

Petition Number 

oo »3 

Parcel © 

/ 2 ~ 53 2 -0/] 

a O00 

1. ASSESSED VALUE 

Disposition by Board of 

Review. The Board of Review must state 

i 

i 

. 

S 

[7] Denied 

Tf reseesed Value Changed From 

Vz) SD 

wl J8O, 200 

Record of vote - Board or three member committepsof board, 

Chairperson: $4 ves OINo 

£25”. 

Member: PP ves [Jno 

o4 

Member: {| Yes 

[ 

INo 

<L 

J] 

tnitials 

initials 

Reason for board action 

4. 72 41. 

Ky 

ZG LOH GAs ’ ya 

4 UZ 94s A 

. 

of 

Ehre15pt LY piso 

LG 

OLE 

if you MEAT the decision of 

he Board of Review regarding tentative assessed valde, you may appeal that decision by filing 2 pefition with the 

Michigan Tax Tribunal at P.O. Box 30232, Lansing, Ml 48909. Commercial Real, Industrial Real, Developmental Real, Commercial Personal, 

Industrial Personal and Utility Personal Property may be appealed by May 31. Agricultural Real, Residential Real, Timber-Cutover Real and Agricultural 

Personal Property may be appealed by July 31. The petition must be filed on a Michigan Tax Tribunal form or a form approved by the Michigan Tax 

Tribunal. Michigan Tax Tribunal forms are available at www.michigan.gov/taxtrib. 

2. TENTATIVE TAXABLE VALUE 

Disposition by Board of Review. The Board of Review must state the reason for Its action below. 

[] Denied 

[Hf Tentative Taxable Value Changed From 

_/ Ki £5 2258) to 

yio/4 £20 

Record of vote - Board or three member committe: 

g \/ 

Chairperson: 

4 Yes [No yr 

Member: $7] Yes 

[ 

No 

CA 

ember: Pd ves [No 

Initials 

initials 

Initials 

See 

BUC 

If you disagree with the decision of the Board of Review regarding tentative taxable value, you may appeal that decision by filing a petition with the 

Michigan Tax Tribunal at P.O. Box 30232, Lansing, Mi 48909. Commercial Real, Industrial Real, Developmental Real, Commercial Personal, 

Industrial Personal and Utility Personal Property may be appealed by May 31. Agricultural Real, Residential Real, Timber-Cutover Real and 

Agricultura! Personal Property may be appealed by July 31. The petition must be filed on a Michigan Tax Tribunal form or a form approved by the 

Michigan Tax Tribunal, Michigan Tax Tribunal forms are available at www.michigan.gov/taxtrib, 

3. CLASSIFICATION 

Disposition by Board of Review, The Board of Review must state the reason for its action below. 

[J penied 

[Classification Changed From 

to 

Record of vote - Board or three member committee of board

Page 5

Mg gen

Page 6

oa

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

David J Bullinger,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 25-002326

City Of Lapeer,

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: June 10, 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

David J Bullinger,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 25-002326

City Of Lapeer,

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: June 10, 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

RECEIVED 

MAY 09 2025 

MICHIGAN TAX TRIBUNAL 

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON |. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

PROPERTY TAX APPEAL PETITION FORM 

PRINCIPAL RESIDENCE EXEMPTION / QUALIFIED AGRICULTURAL EXEMPTION 

URCanT 

Fare 

land ~ Qual\=FIed 

AG. 

Pursuant to Michigan Tax Tribunal Rule (TTR) 279, 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 Smali Claims Petition, if applicable. If you do not submit this 

document, you may be placed in default. 

Section 1: Petitioner's Contact Information 

First Name 

MI. 

Last Name/Company Name 

David 

J 

Bullinger 

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

4375 Skinner Lake Rd 

City or Town 

State 

ZIP Code 

Lapeer 

Michigan] 48446 

Telephone Number 

Fax Number 

8103589114 

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

davidjbullinger@gmail.com 

Section 2: Petitioner’s Attorney/Authorized Representative’s Contact information 

First Name 

Mt 

Last Name 

David 

J 

Bullinger 

Firm Name (if any) 

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

4375 Skinner Lake Rd 

City or Town 

State 

ZIP Code 

Lapeer 

Michigan| 48446 

Telephone Number 

Fax Number 

8103589114 

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

davidjbullinger@gmail.com

Page 2

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON 1. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

Section 3: Subject Property Information 

Parcel Identification Number: 

L20-83-301-011-00 

How many 

\f you are appealing more than one parcel, are they contiguous or adjoining? 

parcelsareyou | {_] vest 

[] No* 

appealing? 

*If yes, use a multiple parcel form for information regarding any contiguous parcels, 

1 

*If no, you must file separate appeals for each non-contiguous or non-adjoining parcel or you will be defaulted. 

Property Address (No., Street, City, ST, ZIP} 

[if mutiple, fist first property's address] 

Davison Rd. 

=~ 

CTY 

(o=\ 

Nev 

GRamsT 

BAN 

Aboresd 

Taxing Authority {City or Township) 

County 

City of Lapeer 

Lapeer 

Classification of Property: 

Agricultural 

Commercial 

Industrial 

Residential 

Timber-Cutover 

Developmental 

Utility 

(check one) 

Section 4: Check which of the following 

you are appealing 

Od Principal Residence Exemption 

Quatified Agricultural Exemption 

Section 5: Explain the Reason for this Appeal 

As of January 28, 2025 this Property is approved to operate as a farm under Michigan 

right to Farm Act (GAAMPS). 

As a 50 acre Parcel, 

it is well suited for such purposes. With the increased assessment, of 

$100,000 from the original $85,000, 

it makes it a bit more challenging to farm. 

| am 

requesting removal of the 18 mill school tax starting this year (2025) 

Section 6: Jurisdictional Issues 

List the tax year(s) denied: 

2025 

Indicate who denied the exemption under appeal:

Page 3

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

RL 

DPA 

GOVERNOR 

LANSING 

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. 

Signature *required 

ey 

3k 

Live's Signature: 

Ist 

Uey/ 

[ana 

[4

Page 4

Yenzed 

AGRroulture 

STATUS 

AT 

czy 

Jeve | 

Fort 616, Fage 2 

FOR BOARD OF REVIEW USE ONLY 

INSTRUCTIONS: incorporate a copy of this form and the assigned number in the Board of Review minutes. 

/ 

Petition Number 

oo »3 

Parcel © 

/ 2 ~ 53 2 -0/] 

a O00 

1. ASSESSED VALUE 

Disposition by Board of 

Review. The Board of Review must state 

i 

i 

. 

S 

[7] Denied 

Tf reseesed Value Changed From 

Vz) SD 

wl J8O, 200 

Record of vote - Board or three member committepsof board, 

Chairperson: $4 ves OINo 

£25”. 

Member: PP ves [Jno 

o4 

Member: {| Yes 

[ 

INo 

<L 

J] 

tnitials 

initials 

Reason for board action 

4. 72 41. 

Ky 

ZG LOH GAs ’ ya 

4 UZ 94s A 

. 

of 

Ehre15pt LY piso 

LG 

OLE 

if you MEAT the decision of 

he Board of Review regarding tentative assessed valde, you may appeal that decision by filing 2 pefition with the 

Michigan Tax Tribunal at P.O. Box 30232, Lansing, Ml 48909. Commercial Real, Industrial Real, Developmental Real, Commercial Personal, 

Industrial Personal and Utility Personal Property may be appealed by May 31. Agricultural Real, Residential Real, Timber-Cutover Real and Agricultural 

Personal Property may be appealed by July 31. The petition must be filed on a Michigan Tax Tribunal form or a form approved by the Michigan Tax 

Tribunal. Michigan Tax Tribunal forms are available at www.michigan.gov/taxtrib. 

2. TENTATIVE TAXABLE VALUE 

Disposition by Board of Review. The Board of Review must state the reason for Its action below. 

[] Denied 

[Hf Tentative Taxable Value Changed From 

_/ Ki £5 2258) to 

yio/4 £20 

Record of vote - Board or three member committe: 

g \/ 

Chairperson: 

4 Yes [No yr 

Member: $7] Yes 

[ 

No 

CA 

ember: Pd ves [No 

Initials 

initials 

Initials 

See 

BUC 

If you disagree with the decision of the Board of Review regarding tentative taxable value, you may appeal that decision by filing a petition with the 

Michigan Tax Tribunal at P.O. Box 30232, Lansing, Mi 48909. Commercial Real, Industrial Real, Developmental Real, Commercial Personal, 

Industrial Personal and Utility Personal Property may be appealed by May 31. Agricultural Real, Residential Real, Timber-Cutover Real and 

Agricultura! Personal Property may be appealed by July 31. The petition must be filed on a Michigan Tax Tribunal form or a form approved by the 

Michigan Tax Tribunal, Michigan Tax Tribunal forms are available at www.michigan.gov/taxtrib, 

3. CLASSIFICATION 

Disposition by Board of Review, The Board of Review must state the reason for its action below. 

[J penied 

[Classification Changed From 

to 

Record of vote - Board or three member committee of board

Page 5

Mg gen

Page 6

oa

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.